What are the consequences of unreliable bookkeeping?

In the case of unreliable bookkeeping, one should start from the definition of the concept itself. Zgodnie z art. 53 § 22 KKS księga nierzetelna jest to księga, która pozostaje prowadzona niezgodnie ze stanem rzeczywistym. Wśród czynników wpływających na nierzetelność księgi rachunkowej wymienia się między innymi zawarcie wpisów o nieistniejących zdarzeniach bądź pominięcie zdarzeń, które rzeczywiście miały miejsce. Z kolei w art. 53 § 23 KKS zdefiniowano pojęcie księgi wadliwej. Jak wynika z treści przepisu, księgą wadliwą jest taka księga, która jest prowadzona niezgodnie z obowiązującymi przepisami prawa.

Who is responsible for unreliable or faulty bookkeeping?

Pursuant to Art. 4 section 5 of the Accounting Act, the responsibility for keeping accounting books rests with the entity’s manager and he is responsible for the accounting obligations specified in the Act. If the taxpayer is a natural person running a sole proprietorship, he or she is personally liable. If the taxpayer is an organizational unit (e.g. a company), the person responsible for accounting in this unit is responsible. In turn, by entrusting bookkeeping to an external entity, you are not completely relieved of responsibility. This is due to the fact that the entity responsible for keeping the books is still obliged to supervise the external company.

What penalties are provided for unreliable bookkeeping?

Pursuant to art. 61 § 1 of the Penal Code unreliable bookkeeping is punishable by a fine of up to 240 daily rates. The above rule provides for a less serious case (Article 61 § 2 of the Penal Code). This is a situation in which the Court finds that due to special circumstances – both objective and subjective – the perpetrator’s behavior was characterized by low social harmfulness, the manner and circumstances of committing the prohibited act do not indicate gross disregard by the perpetrator of the financial and legal order, rules precautions required in given circumstances, or the perpetrator committing a prohibited act, the subject of which does not exceed a small amount, does so for reasons that should be taken into account. In turn, liability for faulty bookkeeping remains the same as for an offense.



Dr Artur Oleś

Attorney, Tax Advisor, EMBA

Advocate, Tax Advisor, Doctor of Juridical Science. He specializes in issues related to tax optimizations, mergers and acquisitions, as well as criminal and fiscal penal law. Author of scientific publications devoted to, among others. tax ordinance, VAT and income earned through incentive plans in the form of shares and stock options. He has extensive experience and knowledge of law and taxation.

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