Kwestie podatkowe w obszarze utworzenia rezerw celowych w bankach
Tax issues in the creation of specific provisions in banks

Summary/Abstract: The banks rule is mandatory creation of impairment losses on loans, which take the form of either created specific provisions (in the case of banks using the provisions of the Accounting Act and applicable regulations), or impairment losses the value (in the case of banks applying the provisions of International Accounting Standards). All banks in Poland for reporting needs to be sent to the Polish National Bank, as well as the needs of the tax law, determine the size of specific provisions, notwithstanding the provisions of accounting. Specific provisions are at the expense of the bank, and thus have a huge impact on the financial result of the bank, also in terms of tax. The tax system provisioning is not entirely favorable for the banks, because the current tax rules assume that the specific provisions are included in the cost of the tax, but after the fulfillment of the strict rigors of the tax law. The purpose of this article is to present the tax issues related to the creation of specific provisions in Polish banks and an indication of the problems arising from these solutions. The article uses a national literature in this area and legal acts; a method of analysis. At the end of the article conclusions presented. The paper is an attempt to answer the question how the current legal arrangements for the taxation of specific provisions are advantageous for banks. The article can be an indication not only to the chief accountants of the bank but also for the management of the bank.

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