{"id":5801,"date":"2017-04-24T14:15:59","date_gmt":"2017-04-24T12:15:59","guid":{"rendered":"http:\/\/pmr-restrukturyzacje.local\/pmr\/krajowa-administracja-skarbowa-moze-skutecznie-sparalizowac-kazda-firme\/"},"modified":"2025-01-27T16:09:10","modified_gmt":"2025-01-27T16:09:10","slug":"the-national-tax-administration-can-effectively-paralyze-any-company","status":"publish","type":"post","link":"https:\/\/pmr-restrukturyzacje.pl\/en\/the-national-tax-administration-can-effectively-paralyze-any-company\/","title":{"rendered":"The National Tax Administration can effectively paralyse any business"},"content":{"rendered":"

The National Tax Administration, tasked with closing the tax gap in the state budget, was launched at the beginning of March. The new customs and tax administration has been given wide-ranging powers that are causing concern among businesses and economic experts.<\/p>\n

The new customs and revenue service will be able to inspect entrepreneurs without notice, whether in a company or a private residence. The inspectors can demand the disclosure of all company documents, even those covered by trade secrets. Deputy Prime Minister Mateusz Morawiecki, inaugurating the new service, made no secret of the fact that it is supposed to efficiently secure public finances. He likened KAS officers to a sabre to take back what foreign violence (i.e. economic criminals) has taken.<\/p>\n

An effective rather than an efficient state?<\/b><\/p>\n

Waldemar Pawlak, former Prime Minister and Minister of the Economy, draws attention to one of the three main objectives that the Law and Justice government has included in the Strategy for Responsible Development, namely an 'efficient state'.<\/p>\n

\n- In the previous National Development Strategy from 2012, this goal was defined as an "efficient state". What an efficient state should consist of is shown by the Act on the National Revenue Administration, which in a very dangerous way shifts the possibility of effectively paralyzing each companies with no chance<\/a> for at least a minimal balance of the parties to the proceedings \u2013 says Waldemar Pawlak.\n<\/div>\n

The former Prime Minister adds that he knows of a case where the office was so successful in controlling entrepreneurs that all business activity in his area froze, and finally the office itself was abolished.<\/p>\n

\n- Combining the minister responsible for the economy and development with finance raises a fundamental conflict. I would like to recall here Jan Sztaudynger's phrase: \"As the world goes, the back coexists badly with the whip,\" adds the former Prime Minister.\n<\/div>\n

Trouble with VAT refunds<\/b><\/p>\n

Everything indicates that these fears are not unfounded. In early April bankruptcy petition<\/a> filed by MGM SA, which has lost its financial liquidity despite the profits it has been consistently generating. Last year, the tax office blocked approximately PLN 24 million and withheld a VAT refund for an amount of approximately PLN 9 million. The court ruling that suspended the blockade of MGM funds did not help.<\/p>\n

Lawyers from the law firm PMR Restructuring<\/a> SA admits that situations often occur in which entrepreneurs lose financial liquidity as a result of tax authority inspections. In many cases, this threatens insolvency, and often even leads to it.<\/p>\n

The initiation of audits against entrepreneurs to determine whether they have correctly accounted for VAT is often associated with the withholding of refunds of excess tax paid by the business owner. The businessman then remains in limbo until the proceedings are concluded, which affects the health of his business and its profitability in the following months.<\/p>\n

\nThe material appeared on ceo.com.co.uk:
\n<\/b>
\n18 April 2017:
\n\" National Tax Administration can effectively paralyse any business<\/a>\n<\/div>","protected":false},"excerpt":{"rendered":"

Z pocz\u0105tkiem marca ruszy\u0142a Krajowa Administracja Skarbowa, kt\u00f3rej zadaniem jest zlikwidowanie luki podatkowej w bud\u017cecie pa\u0144stwa. Nowa administracja celno-skarbowa otrzyma\u0142a szerokie uprawnienia, kt\u00f3re budz\u0105 niepok\u00f3j w\u015br\u00f3d przedsi\u0119biorc\u00f3w i ekspert\u00f3w od gospodarki. Nowa s\u0142u\u017cba celno-skarbowa b\u0119dzie mog\u0142a kontrolowa\u0107 przedsi\u0119biorc\u00f3w bez uprzedzenia, zar\u00f3wno w firmie, jak i mieszkaniu prywatnym. Kontrolerzy mog\u0105 \u017c\u0105da\u0107 ujawnienia wszystkich dokument\u00f3w przedsi\u0119biorstwa, nawet tych obj\u0119tych tajemnic\u0105 handlow\u0105. Wicepremier Mateusz Morawiecki, inauguruj\u0105c dzia\u0142anie nowej s\u0142u\u017cby, nie ukrywa\u0142, \u017ce ma ona sprawnie zabezpieczy\u0107 finanse publiczne. Funkcjonariuszy KAS por\u00f3wna\u0142 do szabli, kt\u00f3ra odbierze to, co wzi\u0119\u0142a obca przemoc (czyli przest\u0119pcy gospodarczy). Pa\u0144stwo skuteczne, a nie sprawne? Waldemar Pawlak, by\u0142y premier i minister gospodarki, zwraca uwag\u0119 na jeden z trzech g\u0142\u00f3wnych cel\u00f3w, jaki rz\u0105d PiS wpisa\u0142 do Strategii na rzecz Odpowiedzialnego Rozwoju, czyli \u201eskuteczne pa\u0144stwo\u201d. \u2013 W\u00a0poprzedniej Strategii Rozwoju Kraju z 2012 roku cel ten by\u0142 okre\u015blony jako \u201esprawne pa\u0144stwo\u201d. Na czym ma polega\u0107 skuteczne pa\u0144stwo, pokazuje w\u0142a\u015bnie ustawa o Krajowej Administracji Skarbowej, przesuwaj\u0105ca w spos\u00f3b bardzo niebezpieczny mo\u017cliwo\u015b\u0107 skutecznego parali\u017cowania ka\u017cdej firmy bez szans na minimaln\u0105 cho\u0107by r\u00f3wnowag\u0119 stron post\u0119powania \u2013 twierdzi Waldemar Pawlak. By\u0142y premier dodaje, \u017ce zna przypadek, w kt\u00f3rym urz\u0105d tak skutecznie kontrolowa\u0142 przedsi\u0119biorc\u00f3w, \u017ce w jego rejonie zamar\u0142a wszelka dzia\u0142alno\u015b\u0107 gospodarcza, a na koniec zlikwidowano sam urz\u0105d. \u2013 Po\u0142\u0105czenie ministra odpowiedzialnego za gospodark\u0119 i rozw\u00f3j z finansami rodzi fundamentalny konflikt. Przywo\u0142am tu fraszk\u0119 Jana Sztaudyngera: \u201eJak \u015bwiat \u015bwiatem, grzbiet \u017ale wsp\u00f3\u0142\u017cyje z batem\u201d \u2013 dodaje by\u0142y premier. K\u0142opoty ze zwrotem VAT Wszystko wskazuje na to, \u017ce obawy te nie s\u0105 bezpodstawne. Na pocz\u0105tku kwietnia wniosek o upad\u0142o\u015b\u0107 z\u0142o\u017cy\u0142a sp\u00f3\u0142ka MGM SA, kt\u00f3ra utraci\u0142a p\u0142ynno\u015b\u0107 finansow\u0105 mimo zysk\u00f3w, kt\u00f3re stale osi\u0105ga. W ubieg\u0142ym roku fiskus zablokowa\u0142 jej ok. 24 mln z\u0142 i wstrzyma\u0142 zwrot VAT na kwot\u0119 ok. 9 mln z\u0142. Nie pom\u00f3g\u0142 wyrok s\u0105du odwieszaj\u0105cy blokad\u0119 \u015brodk\u00f3w MGM. Prawnicy z kancelarii PMR Restrukturyzacje SA przyznaj\u0105, \u017ce cz\u0119sto spotyka si\u0119 sytuacje, w kt\u00f3rych przedsi\u0119biorcy w wyniku kontroli organ\u00f3w skarbowych trac\u0105 p\u0142ynno\u015b\u0107 finansow\u0105. W wielu przypadkach grozi to niewyp\u0142acalno\u015bci\u0105, a cz\u0119sto wr\u0119cz prowadzi do tego. Wszcz\u0119cie wobec przedsi\u0119biorc\u00f3w kontroli, kt\u00f3re maj\u0105 ustali\u0107, czy prawid\u0142owo rozliczy\u0142 on podatek VAT, wi\u0105\u017ce si\u0119 cz\u0119sto ze wstrzymaniem zwrotu nadwy\u017cki podatku, kt\u00f3ry zap\u0142aci\u0142 w\u0142a\u015bciciel firmy. Przedsi\u0119biorca trwa wtedy w zawieszeniu a\u017c do czasu zako\u0144czenia post\u0119powania, co ma wp\u0142yw na kondycj\u0119 jego firmy oraz jej rentowno\u015b\u0107 w kolejnych miesi\u0105cach. Materia\u0142 ukaza\u0142 si\u0119 w serwisie ceo.com.pl: dnia 18 kwietnia 2017: \u00bb Krajowa Administracja Skarbowa mo\u017ce skutecznie sparali\u017cowa\u0107 ka\u017cd\u0105 firm\u0119<\/p>","protected":false},"author":12,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19],"tags":[],"ppma_author":[30],"class_list":["post-5801","post","type-post","status-publish","format-standard","hentry","category-blog"],"authors":[{"term_id":30,"user_id":12,"is_guest":0,"slug":"teampmr-restructuring-pl","display_name":"Zesp\u00f3\u0142 PMR","avatar_url":{"url":"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2024\/10\/logo2-e1729926426335.png","url2x":"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2024\/10\/logo2-e1729926426335.png"},"0":null,"1":"","2":"","3":"","4":"","5":"","6":"","7":"","8":""}],"_links":{"self":[{"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/posts\/5801","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/comments?post=5801"}],"version-history":[{"count":0,"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/posts\/5801\/revisions"}],"wp:attachment":[{"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/media?parent=5801"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/categories?post=5801"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/tags?post=5801"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=5801"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}