Management Board shall submit the MDR statement along with the financial statements for 2019 under criminal liability

The statement about the implementation of the tax scheme in an accounting period (MDR-3) is made under the penalty of criminal liability for false statements, and thus a crime penalized under the Polish Criminal Code. Therefore, the provisions on voluntary regret do not apply.should be reminded of the obligation to submit information on tax schemes on MDR-3 form along with the financial statement for 2019 obligatory submission.

Including the tax declaration referring to a given tax year, the taxpayer is obliged to submit MDR-3 information about:

- the tax benefits achieved in a given tax period resulting from a tax scheme or
- about any activity being a part of the tax scheme, even in the case of no tax advantage.

MDR-3 is submitted in the digital file form specified by the Minister of Finance. MDR-3 should be provided with an electronic signature or ePUAP trusted profile by the beneficiary's management.

MDR-3 information should include only the following data:

- tax scheme number (hereafter called: ‘NSP’),
- 'yes' or 'no' answer to the question whether in a given period the taxpayer performed activities that are part of the tax scheme; and
- the amount of tax advantage.

Downloads

• PKF Tax Alert -Management Board shall submit the MDR statement along with the financial statements for 2019 under criminal liability.pdf [PDF]