In accordance with art. 26 sec. 1n of the Act on Corporate Income Tax (in the legal status applicable from January 1, 2022), the place of the taxpayer’s registered office for tax purposes may be confirmed by a copy of the residence certificate, if the information resulting from the submitted copy of the residence certificate does not raise reasonable doubts as to its compliance with the actual.
This means that from January 1, 2022, it is possible to use a copy of the residence certificate, regardless of the type of services being the subject of the transaction, as well as regardless of its value. However, it is still necessary to ensure that the certificate of residence does not raise any doubts as to its compliance with the facts.
Thanks to this change, the risk associated with WHT collection will be minimized, which was previously the change was the result of the inability to obtain the original document and the questioning by the tax authorities of the use of a certificate downloaded, for example, from the websites of suppliers, such as Facebook.
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