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Celsa Huta Ostrowiec
Information on the implementation of the tax strategy for 2020.
By CELSA Huta Ostrowiec Spółka z ograniczoną odpowiedzialnością (hereinafter the 'Company') for the tax year from 1 January 2020 to 31 December 2020. published pursuant to Article 27c(1) of the Corporate Income Tax Act of 15 February 1992
In general, the Company's tax strategy focuses on:
- Strive to correctly fulfil all tax obligations incumbent on the Company and to timely file all relevant tax returns and make all tax payments in accordance with Polish law.
- Analysis of the tax consequences of business decisions.
- Compliance with internal processes and procedures related to tax risk management.
For the fiscal year running from January 1, 2020 to December 31, 2020. (hereinafter: the "fiscal year") the Company:
- Apply, in particular, the following processes and procedures for managing and ensuring the proper performance of its obligations under tax law in the following areas.
- Corporate income tax, including in particular the principles of due diligence in the settlement and collection of the Company's flat-rate income tax (WHT).
- Personal income tax and social security.
- Tax on goods and services.
- Excise duties.
- Real estate tax.
- Countering the failure to comply with the obligation to provide information on tax schemes (MDR).
- Did not apply for a general tax interpretation referred to in Article 14a § 1 of the Tax Ordinance.
- Applied for the interpretation of tax law referred to in Article 14b of the Tax Ordinance regarding the rules of accounting for corporate income tax purposes of the costs of debt financing.
- Did not apply for the issue of binding rate information referred to in Article 42a of the Act of 11 March 2004 on Goods and Services Tax (Journal of Laws of 2021, item 685).
- Did not apply for the issue of binding excise duty information referred to in Article 7d(1) of the Act of 6 December 2008 on Excise Duty (the Act of Law of 2020, item 722 and 1747).
- Article 11j(2) of the CIT Act, i.e. in the Regulation of the Minister of Finance of 28 March 2019 on the determination of countries and territories applying harmful tax competition with respect to corporate income tax (Journal of Laws 2019, item 600).
- Article 23v(2) of the Personal Income Tax Act of 26 July 1991 (Journal of Laws 2021, item 1128), i.e. in the Regulation of the Minister of Finance of 28 March 2019 on the determination of countries and territories applying harmful tax competition with regard to personal income tax (Journal of Laws 2019, item 599).
- In the announcement of the minister competent for public finance issued pursuant to Article 86a § 10 of the Tax Ordinance, i.e. in the announcement of the Minister of Finance, Funds and Regional Policy of 12 October 2020 on publishing the list of countries and territories indicated in the EU list of non-cooperative jurisdictions for tax purposes adopted by the Council of the European.