Information on the implemented tax strategy for the fiscal year 2022SAGINOMIYA EUROPE Sp. z o.o. (the ‘Company’), in fulfilment of its obligations under Article 27c of the Act of 15 February 1992 on Corporate Income Tax (Journal of Laws of 2022, item 2587, as amended), adopted a written version of the implemented tax strategy. The document was adopted by a resolution of the Company's Management Board and is generally available to all employees and associates involved in the tax settlement processes. In line with the implemented tax strategy, the Company applies a range of processes and procedures related to the management of duties arising from tax law provisions and ensuring their proper execution, particularly regarding:
The processes and procedures applied by the Company consider the specific nature of the Company's operations and ensure reliable and timely compliance with tax obligations, as well as minimize the risk of tax-related irregularities. Within the framework of the indicated processes and procedures, the Company has additionally defined the scope of responsibility of individual employees for the proper performance of duties related to tax settlements. The Company fulfils its tax obligations in the territory of the Republic of Poland, in particular by timely filing of relevant tax declarations, payment of tax dues, payment of all other public and legal dues, keeping relevant documentation related to tax settlements and archiving it for the required period of time, as well as fulfilling obligations related to transfer pricing documentation. In 2022, the Company was a taxpayer for:
In 2022, the Company was a tax remitter for personal income tax. In 2022, the Company did not use voluntary forms of cooperation with the National Tax Administration authorities. In 2022, the Company conducted the following transactions with related entities (including those that are not tax residents of the Republic of Poland), whose value exceeded 5% of the balance sheet total of assets, determined based on the last approved financial statement of the Company:
In 2022, the Company did not settle taxes in territories or countries with harmful tax competition. In 2022, the Company did not apply for a general tax interpretation, an individual tax interpretation, binding tariff information or binding excise information. In 2022, the Company did not submit to the Head of the National Revenue Administration any information about tax schemes as defined in Article 86a § 1 point 10 of the Tax Ordinance Act of 29 August 1997 (Journal of Laws 2023, item 2383, as amended). At the same time, the Company performs obligations related to counteracting the failure to comply with the obligation to provide information on tax schemes (MDR), by performing ongoing verification of events occurring in the Company that could potentially result in the obligation to report a tax scheme. In 2022, the Company did not undertake or plan any restructuring activities that could affect its tax liabilities or the tax liabilities of related entities. |