Social dialog in the context of VAT was the main topic of a conference organized by Employers of Poland under the patronage of “Dziennik Gazeta Prawna”.
The aim of the conference was to present Swiss experiences and solutions in terms of the impact of social dialog on tax reforms, particularly with regards to the legislative process of the VAT act which came into force in 2010.
As evidenced by Henrique Schneider, chief economist of SGV (a Swiss organization of small and medium enterprises, the tax system in this country is characterized by simple and low taxes. He pointed out that imposing new levies requires the consent of citizens in a referendum. He encouraged Poland to use the idea of expert groups working on an act. The opinion of which could be taken into consideration to a greater extent than is the case now.
Representatives of Employers of Poland presented their suggestions of changes to the VAT act and related regulations included in Tax Ordinance, particularly the controversial article 116, which establishes a responsibility of a board member for outstanding tax. The taxpayer can be free of this responsibility by issuing a declaration that an application for bankruptcy was filed on time. According to Chairman of the Tax Committee of Employers of Poland Robert Oliwa, this regulation forces taxpayers to file unjustified applications for bankruptcy which may cause a conflict with company management.
Employers of Poland suggested changes in tax control regulations and regulations on general interpretations in the case of differences in jurisprudence, so that they are obligatory. Representatives of the Organization suggested that procedures undertaken by tax authorities to determine the legitimacy of tax returns should not last longer than a year. Employers of Poland will shortly present all recommended changes in this regard.
Director of the Value Added Tax Department in the Ministry of Finance Tomasz Tratkiewicz denied the accuracy of the widespread conviction of a very bad condition of social dialog in Poland. He assured that his ministry takes the opinions social partners into consideration. He also mentioned the works on the Unified Control File, which should start in 2016. It is intended as the Polish equivalent of an innovative solution used by several countries – a digital system registering all transaction for VAT taxation purposes.
Tax Committee of Employers of Poland