Although the voluntary split payment mechanism was intended to increase the security of taxpayers, in practice it does not always protect against allegations of fraud. The Ministry of Finance explains that the mere use of this form of payment does not guarantee that due diligence has been exercised – other verification activities are also necessary. However, according to lawyers, no action gives a full guarantee. Therefore, they are calling for changes both in the practice of the tax office and in the regulations on audits.
Source Prawo
