• Representation of the client as a proxy in proceedings before tax authorities of the first and second instances;
• Analysis of client documentation for evidence purposes;
• Preparation of motions to review evidence and participation in evidence review activities;
• Preparation of official letters in tax proceedings;
• Preparation of explanations and objections to tax audit reports;
• Preparation of appeals against tax decisions;

• Representation of the client as a proxy in proceedings before the Voivodship Administrative Courts and the Supreme Administrative Court;
• Preparation of complaints to the Voivodship Administrative Court against decisions of tax authorities of the second instance;
• Preparation of cassation complaints to the Supreme Administrative Court against judgements of Voivodship Administrative Courts;
• Preparation of pleadings in proceedings before the Voivodship Administrative Courts and the Supreme Administrative Court;

• Detailed review of transactions between related parties to identify transfer pricing risks;
• Preparation and implementation of transfer pricing policies;
• Preparation of transfer pricing documentation in the basic variant i.e.  presentation of information meeting statutory requirements, including preparation of local transfer pricing documentation with benchmarking, preparation of “master file” and “country by country reporting”;
• Advice and handling the process of obtaining an Advance Price Agreement (APA).

• Tax planning;
• Review of the corporate income tax effects of company acquisitions, sales and splits;
• Review of expenditures with a view to classifying them as deductible expenses;
• Analysis of debt structures taking into account the regulations on thin capitalization;
• Preparation of dedicated tax reviews;
• Analysis of the tax consequences of cross-border transactions and structures;
• Review of the client’s activities in other jurisdictions taking into account the risk of the existence of a permanent establishment;
• Review of the activities of the client’s foreign company in terms of its tax residence.

• Advice on optimal employment structures and employee compensation (Polish and international structures);
• Detailed reviews of the calculation of and reporting on salaries/fees and other benefits of employees and associates to identify risks and prepare potential optimizations;
• Advice on the secondment of Polish employees abroad and the employment of foreign people in Poland;
• Annual accounts for foreign people working in Poland and Poles working abroad;
• Advice on management incentive systems.

• Preparation of tax structuring for company acquisitions, sales and splits;
• Preparation of tax structuring for the shareholders (natural persons) of sold companies;
• Preparation of tax due diligence analyses to establish where a tax risk can arise in the acquisition target;
• Preparation of tax analyses of spin-offs of standalone parts of a business as a result of a company split;
• Tax assessment of share purchase agreements (SPA) in companies;
• Preparation of the necessary requests for tax rulings related to split, merger, acquisition and transformation processes.

• Detailed reviews of transactions with regard to the applicable VAT regulations;
• Ongoing advice on VAT;
• Preparation of dedicated tax reviews for VAT optimization purposes;
• Preparation of a VAT risk management policy, including optimizing transactions within international structures;
• Representation of clients in tax proceedings regarding the refund of surplus input VAT;
• Assistance in recovering VAT paid by foreign entities in Poland, as well as VAT paid by Polish entities abroad.

• A detailed review of transactions with respect to the regulations on excise duty (our analysis may apply to the whole of the client’s business which is subject to excise duty, or only selected areas; after diagnosing the situation, we implement effective excise duty risk management tools);
• Handling the formalities related to excise duty (assistance or representation in fulfilling the obligations provided for by law for entities manufacturing and marketing excise products, implementation of internal procedures to facilitate correct record-keeping, as well as reporting and payment of excise duty).

• Ongoing advice on tariff classification, the customs value of goods, the origin of the goods, customs procedures, quotas and suspensions;
• Representation of the client in customs proceedings (assistance in audits conducted by the customs authorities and, after an audit, preparation of objections to the audit report and result, preparation of appeals against decisions of the first instance customs authority and representation in proceedings before the authority of the second instance);
• Anti-dumping proceedings (analysis of the client’s situation and assistance in the preparation of the documentation required to initiate proceedings intended to establish additional measures of protection against the import of goods from outside the EU, preparation of appropriate motions and documents during the procedure of obtaining a refund of the anti-dumping or countervailing duty, receipt of a suspension or exemption from the need to pay the anti-dumping or countervailing duty);
• Customs compliance (preparation of the necessary documents and filing of customs declarations, review of the documentation provided for the correct filing of the customs declaration, participation in the examination of goods and the taking of samples before making a customs declaration, acceptance of goods admitted onto the market on behalf of the client after their release by the customs authorities, preparation of the necessary documents and filing of the Intrastat statistical declaration);
• Classification analysis and determination of the correct customs value of imported plant and machinery, optimal planning of imports of goods into Poland, taking into account the possibility of benefiting from economic procedures, possible concessions and exemptions, assistance in the selection and negotiation of a contract between the principal and the customs agency, planning and assistance in the implementation of optimal scenarios for importing and exporting goods after the start of production operations in Poland).

• Recording current business transactions;
• Examining documents in formal terms and, if necessary, immediately informing the Company of shortcomings or defects in the documentation received;
• Inspecting the settlement of business travel;
• Controlling cash transactions;
• Checking settlements of credit card transactions;
• Issuing debit/credit notes;
• Handling settlements of accounts payable and receivable with trading partners;
• Handling settlements of transactions on zloty and foreign currency bank accounts;
• Conducting international transactions (this service also includes the settlement of intra-Community acquisitions and supplies – EU VAT declarations, importing and exporting outside the European Union);
• Keeping the register of fixed assets and the depreciation plan;
• Calculating monthly income tax advances;
• Preparing the tax returns required by law;
• Representing the Company before the tax and audit authorities (with the exception of representing the Company during tax proceedings and before the administrative courts; these services will constitute the subject of a separate proposal as a part of the tax advisory activities, because, in accordance with the provisions of the Tax Advisory Act, activities in this area do not lie within the range of services understood as bookkeeping);
• Cooperating with auditors.

Preparing the financial statements as at the end of the financial year and as at another selected date, including:

• the introduction to the financial statements; 
• profit and loss account;
• the income statement; 
• additional information; 
• financial flows. 

• Settling specific task contracts and personal service contracts of tax residents and non-residents in Poland;
• Keeping the personal files of the employees;
• Providing information on the dates of medical examinations, as well as health and safety training;
• Preparing referrals to initial and recurrent medical examinations;
• Calculating and monitoring annual leave that is due;
• Preparing salary certificates;
• Preparing employment certificates;
• Establishing employee rights regarding annual leave and keeping records of annual leave;
• Preparing the payroll for people employed under employment contracts;
• Calculating and paying the due salaries for the period of sickness and social security benefits paid by the employer, keeping documentation on the benefits;
• Calculating and paying salaries: overtime, allowances and severance pay arising from the provisions of the law.
• Preparing information on the amounts of salaries to be paid;
• Preparing pay slips;
• Preparing personal reports for insured persons (RMUA);
• Preparing monthly information and transfers of taxes (PIT4R, PIT8A), as well as social insurance contributions to be paid for the given period;
• Preparing social insurance declarations (DRA, RCA, RZA, RSA);
• Preparing annual tax returns for natural persons (PIT4R, PIT8AR, PIT11);
• Sending documents to the Social Insurance Institution and the tax offices electronically;
• Representation before the tax offices, Social Insurance Institution (except for representing the Company during tax proceedings and before the administrative courts; these services will constitute the subject of a separate proposal of tax advice, because, in accordance with the provisions of the Tax Advisory Act, activities in this area do not lie within the range of services understood as bookkeeping);
• Support of audits by the tax offices and Social Insurance Institution.