The article presents basic issues connected with tax payers' enquires directed to tax offices in individual tax cases. This problem is regulated in article 14 of the Tax Regulations. The essence, specifics, and the contents of the article 14 are crucial for operation of every business in Poland.
Employing external accounting offices is a typical outsourcing decision in company's tax risk management. It is the essence of outsourcing technique to delegate to external companies part of enterprise's tasks and functions, e.g. book-keeping, tax calculation, human resource functions, in order to reduce costs of mistakes in changeable conditions of legal and tax environment.
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