Ministry of Finance published explanatory notes to the provisions concerning MDR
11/02/19
On January 31st 2019, the Ministry of Finance published explanatory notes (“Explanations”) regarding Polish Mandatory Disclosure Rules (“MDR”).
As a rule, compliance with Explanations should give taxpayers protection similar to the one provided by individual tax rulings. However, Explanations do not constitute a source of law.
MDR Explanations will greatly affect the practice of applying MDR regulations. General issues related to the purpose of regulation are discussed in the document as well as more detailed interpretation on a number of specific issues is given. The Explanations were presented on 102 pages. Ministry of Finance announced that Explanations may be amended.
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