Under the Tax Ordinance, certain entities are required to establish and implement an internal procedure to ensure compliance with MDR obligations. Failure to have a properly prepared and applied procedure may result in financial penalties and expose management to personal liability. An effective internal procedure is therefore not only a legal requirement but also a key component of the organisation’s compliance management system.

Paczuski Taudul provides comprehensive support in preparing, adjusting and rolling out MDR procedures. We analyse the specifics of the client’s business operations, organisational structure, and the nature of arrangements to ensure that the procedure is both compliant with statutory requirements and aligned with actual processes in the enterprise. Special attention is given to the clear allocation of responsibilities and the establishment of effective internal control and reporting mechanisms.