1. Preliminary meeting(s) with the Cooperative Compliance Programme team

Before submitting the application, it is worth meeting with the Cooperative Compliance Programme team in order to:

• clarify any doubts related to:
• the application process and participation in the Cooperative Compliance Programme,
• the ITCF maturity assessment,
• present a preliminary overview of the specific nature of the taxpayer,
• individually determine what documents the taxpayer should submit along with the application or during the profiling process.

A request to organise a potential pre-preliminary meeting should be submitted to the following address:  program.wspoldzialania@mf.gov.pl.

2. The taxpayer, while preparing to submit an application to conclude a cooperation agreement, may:

• appoint a team consisting of employees from various organisational units, which will be responsible for preparing the organisation for participation in the Programme,
• review (formalise in writing) the tax strategy,
• map processes and procedures (policies, instructions, etc.) within the scope of the tax function,
• review (prepare):
• the tax risk register along with the methodology for its assessment,
• the RASCI/RACI matrix within the scope of the tax function,
• conduct a self-assessment of the ITCF maturity level,
• commission an independent audit of the tax function or another audit in this regard and the implementation of recommendations.

On the podatki.gov.pl website, under the Cooperative Compliance Programme tab, there are documents that can assist the taxpayer in preparing to submit the application.