Recently, the tax office has been accusing a large number of taxpayers of not having the right to apply 50% of tax-deductible costs. This is done to the detriment of both employees and employers. So how does the tax audit in 50% of tax-deductible costs looks like? Can taxpayers do something about it? The latest article in Gazeta Wyborcza published a comment by Piotr Sekulski, PhD provides insights to address these concerns. What should you absolutely pay attention to when applying this PIT tax relief?
We have already written about 50% of tax-deductible costs. We recommend reading our previous entry:
The article is available at this link.
tax advisor Piotr Sekulski, PhD
Well, in order for the tax office not to impose a penalty on us, a company that uses higher “copyright” costs must include a provision in the employment contract with an IT specialist about the transfer of copyrights to the employer.
The most common mistake is concluding a contract in a form other than written. Meanwhile, in accordance with Art. 53 of the Copyright and Related Rights Act, “an agreement on the transfer of copyrights must be in writing under pain of nullity.” Therefore, it will be important and effective to conclude the agreement and sign it by hand or with a qualified electronic signature – entrepreneurs in the IT industry very often forget about this.
tax advisor Piotr Sekulski, PhD
Pursuant to Art. 30 and 26a of the Tax Ordinance, the tax collector (i.e. the employer) may be liable for the tax not collected in the event of any errors, up to the amount of the advance payment that he was obliged to collect. In other words, it is in the employer’s interest that the solution in question is implemented correctly, because it is ultimately the employer who is responsible for it
We support our clients (individuals) by verifying the possibility of applying 50% of tax-deductible costs. The analysis of the contract and the activities actually performed is of great importance. During consultations, we also ensure the maximum possible level of protection for such taxpayers.
As for clients who would like to implement 50% KUP in their companies (i.e. employers), it is usually necessary to analyze the concluded contracts and the activities actually performed, prepare appropriate calculations, and introduce a procedure for valuing and transferring copyrights. In more complex cases, we help in introducing contractual changes, preparing appropriate evidentiary procedures, coordinating accounting work and assisting in preparing an application for the tax ruling.
If you have any questions about how 50% of costs are controlled or how to safely implement this solution, please visit www.outsourced.pl .
