W jaki sposób urząd skarbowy dowiaduje się o dochodach uzyskanych przez podatników za granicą?

Z większością krajów, do których Polacy wyjeżdżają w celach zarobkowych, mamy podpisane umowy o unikaniu podwójnego opodatkowania. Postanowienia w nich zawarte dają podstawę prawną do wymiany informacji między umawiającymi się państwami. W przepisach tych określony jest zakres informacji, które mogą być przekazywane. Większość umów przewiduje wymianę informacji nie tylko niezbędnych do prawidłowego stosowania postanowień tych umów, ale dopuszcza również wymianę informacji koniecznych do prawidłowego stosowania wewnętrznego prawa podatkowego.

Zgodnie z Komentarzem do Modelowej Konwencji, możliwa jest wymiana informacji trzema różnymi sposobami: na wniosek; automatycznie; spontanicznie.

Wymiana informacji na wniosek ma miejsce, gdy właściwa władza (organ) w rozumieniu umowy, występuje na wniosek terenowych organów administracji podatkowej do swojego odpowiednika w drugim państwie, które jest stroną umowy, z prośbą o udzielenie konkretnych informacji.

Automatyczna wymiana informacji polega na systematycznym przekazywaniu informacji o określonych rodzajach dochodów, uzyskiwanych na terytorium danego państwa przez rezydentów drugiego umawiającego się państwa.

Natomiast wymiana spontaniczna, polega na przekazywaniu informacji przez jedno państwo drugiemu państwu, gdy w ocenie pierwszego państwa informacja dotyczy dochodów, które powinny być opodatkowane w tym drugim państwie. Informacje przekazywane spontanicznie najczęściej są zdobywane w czasie kontroli przeprowadzanej przez organ administracji podatkowej.

Ponadto urząd skarbowy dysponuje informacjami o posiadanym majątku. Źródłem tych informacji mogą być deklaracje w sprawie podatku od czynności cywilnoprawnych, akty notarialne. Wydatkując więcej niż się deklaruje w zeznaniu, należy liczyć się z tym, że organ podatkowy może zapytać o źródła finansowania tych wydatków.

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