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Study program – 2019/2020 edition

Postgraduate Studies in Tax Law – HR and Payroll *

No. Subject number
hours		 ECTS
1. Introduction to tax law 4 1
2. Public finances 8 2
3. System of tax authorities 4 1
4. Fundamentals of accounting 8 2
5. Tax liabilities 8 2
6. Local taxes and fees 8 2
7. Tax on goods and services 16 3
8. Excise duty and gaming tax 4 1
9. Corporate tax 8 3
10. Income tax from individuals 8 3
11. Transactions between related entities and transaction documentation 4 1
12. Customs law 4 1
13. Foreign exchange law 4 1
14. Tax information, tax audit and tax proceedings 8 2
15. Criminal law – fiscal 4 1
16. Labor law 12 3
17. Working time regulations 12 3
18. Establishing and terminating the employment relationship 12 3
19. Selected issues related to payroll 8 2
20. Selected issues regarding liabilities to ZUS 8 2
21. Documentation of the employment relationship 4 1
22. Selected issues in the field of health and safety regulations 4 1
23. Recruitment of employees 8 2
24. Human capital management 8 2
25. Exam 8
Together 184 41

* The number of hours given in the study program applies to lecture hours 45 minutes of classes + 15 minutes break. The break management system depends on the lecturer conducting the classes.

The ECTS points given in the study program, defined in the European system of credit accumulation and transfer, are a measure of the average workload of a learner, necessary to achieve the assumed learning outcomes.
This system facilitates studying and contributes to the improvement of procedures related to the recognition of studies abroad.

No.Detailed study program
1. Introduction to tax law
Principles of creating and applying tax law.
Sources of tax law at the international and national level.
Techniques of tax law interpretation.
2. Public finances
State budget income system.
System of budgetary revenues of local government units.
State fiscal policy.
3. System of tax authorities
Tax authorities.
Property of tax authorities.
4. Fundamentals of accounting
Tax records and principles of keeping tax books.
Tax records – tax revenue and expense ledger.
Income records.
Financial result in terms of tax law.
5. Tax liabilities
Tax liability and tax liability.
Taxpayer, payer, collector.
Ways of creating and securing the fulfillment of tax obligations.
Tax arrears, late payment interest, sanctions.
Ways of extinguishing tax liabilities.
Tax overpayment.
Persons responsible for obligations and tax arrears, including third party liability and liability of legal successors.
6. Local taxes and fees
Property tax.
Stamp duty.
Tax on means of transport.
Market fee.
Local charge.
Spa tax.
Dog ownership fee.
Agricultural tax.
Forest tax.
Tax on civil law transactions.
Inheritance and donation tax.
7.Tax on goods and services
Tax range.
Delivery of goods against payment and provision of services against payment.
Intra-community acquisition of goods and intra-community delivery of goods.
Export of goods and import of goods.
Service import.
Place of delivery of goods and place of service provision.
Subject exemption and objective exemption.
Registration of the tax on goods and services.
Tax liability.
The tax base.
Tax rates.
Tax deduction and refund.
Reverse charge in domestic traffic and reverse charge in international traffic.
Documentation and information obligations.
VAT invoices.
Sales fiscalization.
Purchase record and sales record.
Uniform JPK_VAT control file.
VAT returns.
8. Excise duty and gaming tax
Taxation of excise goods with excise duty.
Organization of trade in excise goods
Excise goods.
Tax base and excise duty rates.
Excise stamps.
Tax on games.
Conditions for organizing gambling games.
Restrictions on arranging gambling games.
Concessions, permits and notifications.
Reporting.
Financial penalties.
9. Corporate tax
Corporate income tax payers.
Subjective exemptions.
Breakdown of revenues into sources of revenues.
Income and tax loss.
Revenue.
Tax deductible costs.
Costs not constituting tax deductible costs.
Tax depreciation.
Exchange differences.
Objective exemptions.
Withholding tax.
10. Income tax from individuals
The subject and object of taxation.
Sources of income.
Objective exemptions.
Tax deductible costs.
Determining the tax base and the amount of advance income tax.
Obligations of taxpayers and payers.
Tax declarations.
Information obligations.
11.Transactions between related entities and transaction documentation
OECD guidelines and Polish regulations.
Identification of related entities in the case of corporate income tax and in the case of personal income tax.
Methods of pricing and verification of income in transactions between related entities.
Basic assumptions of comparative data analysis.
Documentation of transactions between related entities.
Transfer pricing information.
12. Customs law
General issues.
Bringing goods into the customs territory of the Community and assigning them a customs-approved treatment or use.
Customs exemptions.
Competence of the customs authorities.
Proceedings in customs matters.
13.Foreign exchange law
Restrictions on foreign exchange turnover and domestic foreign exchange turnover.
Currency exchange activities.
Obligations related to the export and import to the country of foreign currency or domestic means of payment.
The obligation related to money transfers abroad and domestic settlements in foreign exchange transactions.
Obligations regarding the transfer of data and storage of documents related to foreign exchange trading and currency exchange activities.
Control performed by the President of the National Bank of Poland.
14.Tax information, tax audit and tax proceedings
Logical structures of uniform control files – practical examples.
Checking activities.
Tax inspection.
Tax proceedings.
Initiation of a tax audit and initiation of tax proceedings.
Rights and obligations during tax audits and tax proceedings.
Basic principles of taking evidence.
Summons and deliveries.
Importance of the inspection protocol.
Settlements in tax proceedings. Decisions and resolutions.
Remedies. Appeals and Complaints. Practical examples.
Information obligations on tax schemes.
15. Criminal law – fiscal
A crime and a criminal and fiscal offense.
Active regret and voluntary submission to responsibility.
Basic rights and obligations in the course of penal and fiscal proceedings.
16. Labor law
Principles of labor law.
Equal treatment in employment.
Rules for pursuing claims.
Supervision and control over compliance with labor law.
17. Working time regulations
Basic concepts of working time.
Basic working time systems.
Keeping track of working time.
Problems of shortened working time.
The issue of settling overtime hours.
Principles of granting leaves.
18.Establishing and terminating the employment relationship
Basic principles of establishing an employment relationship.
Principles of concluding employment contracts, civil law contracts.
Types of employment contracts.
Non-competition clause.
The scope of personal data and documents necessary for employment.
Various forms of employment – benefits and costs of the employee and the employer.
Notice periods.
Issues related to the termination of the employment contract.
Group layoffs.
Documentation related to the termination of employment.
19. Selected issues related to payroll
Remuneration under the employment contract and its components.
The legal basis for determining and calculating remuneration under the employment contract.
Protection of remuneration for work and deductions from remuneration permitted by law.
Rules for calculating remuneration under civil law contracts.
20.Selected issues regarding liabilities to ZUS
Rules for paying contributions for social insurance, health insurance, the Labor Fund and the Guaranteed Employee Benefits Fund.
Rules for drawing up and correcting notification and settlement documents submitted to ZUS.
Principles of accounting for remuneration and benefits (remuneration for the period of sickness, remuneration paid after the termination of insurance, remuneration and allowances paid after the deceased employee, sickness allowance, rehabilitation benefit, maternity allowance, care allowance, allowances paid with delay, premium for exceeding the upper annual base dimension).
21. Documentation of the employment relationship
Keeping personal files.
Principles of storing HR and payroll documents.
22. Selected issues in the field of health and safety regulations
Employer’s obligations in the field of preventive medical examinations.
Employer obligations regarding training in the field of health and safety at work.
The basic obligations of the employer in the field of organization and equipment of workplaces.
23.Exam