Development of the directory of the National Revenue Administration public services in the scope of tax payer service digitisation and tax audit support.
Project acronym: CVP (electronic audit activities, VAT – File)
Applicant: Minister of Finance
Beneficiary: Ministry of Finance – National Revenue Administration
Financing sources: Project co-financed by the European Union under the Operational Programme – Digital Poland for 2014-2020, Priority Axis 2 " E-government and open government", Specific objective 2 "High availability and quality of public e-services".
Total project cost: PLN 17,274,633.83 gross
(including BP: PLN 2,930,060.59 gross, EU: PLN 14,344,573.24 gross)
Total eligible expenditure: PLN 16,951,752.83.
Project implementation period: from April 2016 to March 2019
The CVP project is a continuation of projects implemented under the e-Tax Programme (e-Registration, e-Declaration 2, e-Taxes) and the original CVP project entitled "Development of the directory of digital services for clients of Tax Administration and Tax Control in the scope of centralisation of CIT and VAT service and servicing of the Standard Audit File", for which the Ministry of Finance received co-financing on 21 April 2016 (agreement no. POPC.02.01.00-00-0009/15-00 for co-financing of the project under the Operational Programme – Digital Poland for 2014-2020, Priority Axis 2 " E-government and open government", Specific objective 2.1 "High availability and quality of public e-services").
The CVP project comprises the transformation of the revenue administration business model within the National Revenue Administration (NRA), stipulates developing and launching of the directory of NRA digital services at the Ministry of Finance in the scope of:
- NRA customer support - Integrated Customer Service (e-ZOK),
- service of the standard audit file (e-JPK) for improving tax audit process.
The Project assumes:
C1 - development of NRA directory of digital services:
- Development of services based on the Fiscal Pledge Register and the Central Register of General Proxies.
- Implementation of services facilitating tax payers' fulfilment of tax obligations, including the implementation of the PIT-WZ application, PIT-OP statement and PFR (pre-filled returns).
C2 - enhancing the level of IT support in processes of tax audit and customs and tax control with the use of JPK and other information collected in the NRA.
C3 - digitisation of financial statements.
Benefits gained as a result of Project implementation are defined through the deliverables listed below:
Gaining of the following benefits is expected as a result of Project implementation:
- Sealing of the tax system, including decreasing of the VAT gap;
- More effective auditing of entrepreneurs and reducing audit costs ;
- Reducing the burden of tax audit for an entrepreneur ;
- Reducing the time allocated by an entrepreneur and its accounting services for the fulfilment of tax obligations.
- Reducing labour intensity of tax audits.
- Reducing labour intensity of processing tax returns.
- Reducing labour intensity of tasks to be supported by the Integrated Customer Service (ZOK).
- Reducing labour intensity and costs of information/data processing.
- Simplifying tax return forms.
- Reducing the number of tax returns filed by taxpayers, confirming data collected in other registers and summons to the NRA units sent to taxpayers in order to provide explanations.
The main objective of the CVP project is to support taxpayers to fulfil the tax obligations and improve processes related to the performance of checks and audits on the tax payers' and payers' side as well as on the National Revenue Administration side.
The strategic objective of the project will be achieved through:
1. Increasing the effectiveness of tax information processing as a result of building and implementation of central IT systems by means of:
- Optimisation of business processes associated with the analysis of external risk, tax and tax and customs control;
- Use of JPK in checking activities and for acceleration of audit proceedings, obtaining a possibility to carry out comprehensive cross-checks for various entities submitting the JPK.
- Simplification of the process and significant limitation of the allocation of resources for auditing with the use of JPK;
2. Simplification of procedures in the scope of tax assessment and collection as a result of applying advanced IT technologies through:
- Improving the settlement service of certain tax liabilities and fees - credit card service for fines.
- Simplifying the fulfilment of tax obligation through introduction of PIT-WZ application, PIT-OP statement and PFR.
Activities undertaken in the Project are consistent with the following strategic documents:
- National Integrated Informatisation Programme - direction of intervention: Provision of public e-services, areas of public administration activity: tax settlement and customs service; conducting economic activity, including public procurement.
- Efficient State Strategy 2020 - direction of intervention: 4.1. Optimisation of administrative procedures.
The Project implements Council Recommendations concerning the National Reform Programme 2014 of Poland indicated in the Operational Programme – Digital Poland (PO DP), particularly in the scope of "improvement of the efficiency of tax and customs administration". OP DP area "Taxes and Customs".
- The Project directly addresses Council Recommendations concerning the effectiveness of Tax Administration.
- NRA Strategy for 2017-2020.
- OP DP in the framework of Priority Axis II " E-government and open government", in particular, by accomplishing the following objectives:
• Specific objective 2. High availability and quality of public e-services;
• Specific objective 3. Digitisation of back-office processes in government administration;
• Specific objective 4. Digital availability and usefulness of public sector information
Main deliverables of the Project:
1) CVP system
1.1 Documentation of organisational changes
1.2 Internal training regarding organisation changes
1.3 Substantive documentation
1.4 Detailed project implementation concept
1.5 Governance documentation
1.6. Promotional Products
2 "Electronic tax audit process with standard audit file (JPK)" service
2.1 JPK Standard
2.2 "Electronic tax audit process with standard audit file (JPK)" IT solution
2.3 Analysis of a possibility to implement virtual cash registers
2.4 Computer hardware for end users
3 "Integrated Customer Service (ZOK)"
3.1 IT solution "Integrated Customer Service (ZOK)" - tax area
3.2 Standard of electronic financial statements
3.3 IT solution "Integrated Customer Service (ZOK)" - financial statements
Main services of the Project:
1. Electronic tax audit process with standard audit file (JPK). Preparing the JPK standard and receiving JPK data
- Conducting check-ups based on the JPK data
- Conducting audits based on the JPK data Integrated Customer Service (ZOK)
- Service of accepting pre-filled returns
- Service of accepting PIT WZ application
- Service of accepting PIT-OP statement
- Receiving financial statements in electronic form
- Service of the Fiscal Pledge Register
- Service of accepting fine payments
- Service of the Central Register of General Proxies
- Electronic verification of income of social welfare beneficiaries (500+ version)