In November, thanks to the titanic work of the Accounting Department – headed by Elżbieta Bartnicka, we recovered the amount of over PLN 145 thousand of income tax from the Tax Office. How we did it? Interview with Ela Bartnicka by Marzena Hańderek.
Marzena Hańderek: Ela, how did you manage to recover such a substantial amount of income tax from the Tax Office?
Ela Bartnicka: In 2013, there was an important moment in the history of Sii, since we implemented the Microsoft Dynamics AX 2012 program. The company incurred high expenditure on this project, so the Accounting Department decided to apply for the recovery of income tax from the Tax Office, using the possibilities offered by the Polish tax law.
Marzena Hańderek: Accounting is sometimes associated with rigid rules and restrictive regulations which must be observed by employees. Activities in the area of income tax returns prove that Accounting also has a different face.
Ela Bartnicka: Indeed. The Accounting Department is responsible for many important procedures in Sii and supervises their observance. It should be noted, however, that all these actions are necessary to fully protect the interests of the company and employees. Indeed, an indispensable element of our work is the so-called paperwork, also for the calculation and payment of taxes in accordance with the rules, but when there is a chance to recover the tax, we do everything possible to achieve this goal.
Marzena Hańderek: What steps need to be taken to apply for recovery of the tax?
Ela Bartnicka: At the beginning we spent a lot of time on gathering the necessary information. The employees of Sii helped us here, and we owe the greatest thanks go to Kasia Stromecka, Radek Bartkowski and Sebastian Widz. Then we requested the Warsaw University of Technology for an opinion on whether the MS Dynamics AX 2012 system can be considered a new technology within the meaning of the Corporate Income Tax Act. The last step was sending an inquiry to the Tax Chamber. The whole process took almost nine months.
Marzena Hańderek But it was worth the wait. What was the answer?
Ela Bartnicka: In November 2015, we received a positive response from the Tax Chamber. It was considered that the expenses incurred for the purchase of Microsoft Dynamics AX 2012 represent expenditures for the acquisition of new technologies and, consequently, may be deducted from the tax base. Thus, we were able to recover PLN 145 thousand of corporate income tax (CIT).
Marzena Hańderek: Congratulations and thank you for the interview.