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Conclusion of the cooperation agreement

Establishing transparent cooperation based on mutual trust and understanding

Data publikacji: 6/25/2026
Data aktualizacji: 6/25/2026

Mapa procesu

Process map: The process of verifying the taxpayer's readiness to undertake cooperation within the Cooperative Compliance Programme

  1. Preparation for application submission
  2. Application submission
  3. Cooperation during profiling
  4. Opening meeting of the preliminary audit
  5. Taxpayer's presentation
  6. Questionnaires and interviews
  7. IT systems review
  8. Data analysis and audit testing
  9. Assessment of readiness to join the Cooperative Compliance Programme
  10. Implementation of requirements
  11. Signing of the cooperation agreement

Cooperation agreement template

Pobierz Załącznik nr 3 - Wzór umowy o współdziałanie Załącznik nr 3 - Wzór umowy o współdziałanie PDF, 513.42 kB

Termination of the cooperation agreement

The taxpayer may terminate the cooperation agreement at any time (Art. 20x, sec. 1 of the Tax Ordinance Act). The Head of the NRA may terminate the agreement with the taxpayer only in the cases specified in Art. 20x, sec. 2 of the Tax Ordinance Act.

Ustawienia prywatności