31.01.2019 r. The Minister of Finance has published "Explanation of the application of regulations related to the obligation to submit information on tax schemes (Mandatory Disclosure Rules, MDR) to the Head of the National Tax Administration." The document should be of interest to entrepreneurs conducting tax optimization, including their tax advisors and lawyers. The clarification is available on the MF website - HERE.
Compared to the draft, the MDR clarification contains a number of significant changes, beneficial to stakeholders. In particular, the MF announced that any delays in the implementation of disclosure obligations will not give rise to negative consequences, if properly implemented by 28.02.2019, and in the period from 1.03.2019 to 30.04.2019, the delays will be treated as a "minor incident."
