podatki.gov.pl - Preliminary Audit

Preliminary Audit

Assessment of the fulfilment of tax obligations and the Internal Tax Control Framework (ITCF)

Data publikacji: 6/19/2026
Data aktualizacji: 6/19/2026

Process map of the review prior to entering into the cooperation agreement

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

Etap audytu wstępnego

Step 4 Process Map

Opening meeting of the preliminary audit

Step 5. Process Map

Taxpayer's presentation of the organisation

Step 6. Process Map

Questionnaires and interviews

Step 7. Process Map

IT systems review

Step 8. Process Map

Data analysis and conducting audit tests

Step 9. Process Map

Presentation of audit results: Assessment of readiness to join the Cooperative Compliance Programme

Step 10. Process Map

Implementation of audit requirements
Ustawienia prywatności