In
its
consolidated
report
on
payments
the Company
has
presented
data
broken
down
by
two
categories,
i.e.
payments
to
the appropriate
government
levels
by
basis,
as
referred
to
in
Article
63e.6
of
the Accounting
Act,
and
by
project
and
basis
of payments.
A
project
means
operational
activities,
in
particular
extractive
operations,
carried
out
by
the Company’s
subsidiaries
under
an agreement
or
a decision,
in
particular
lease,
rental,
licence
or
concession.
An agreement
or
a decision
forms
a basis
for
determination
of
payments
made
to
governments.
Where
multiple
agreements
or
decisions
are
substantially
interconnected,
the operations
carried
out
thereunder
are
considered
a single
project.
In
the event
that
there
is
a single
framework
agreement
or
a decision
interconnected
with
detailed
agreements
or
decisions,
the operations
carried
out
thereunder are considered a single project.
The
payments
made
to
governments
in
the year
ended
31 December
2021
and
in
the comparative
period
have
been
assigned to two projects:
•
Extraction of coal from deposits at TAURON Wydobycie S.A. and
•
Extraction of carboniferous limestone from the "Czatkowice" deposit.
The
above
projects
are
carried
out
as
part
of
the mining
business
of
two
subsidiaries
subject
to
the reporting
obligation,
i.e. TAURON Wydobycie S.A. and Kopalnia Wapienia Czatkowice Sp. z o.o.
If
a payment
may
not
assigned
to
a specific
project,
it
is
disclosed
by
the Company
at
the entity
as
opposed
to
the project
level.
This
is
the case
when
payments
are
made
on
account
of
obligations
imposed
on
the Group
companies
at
the entity
as opposed to the project level. The amount of corporate income tax paid is an example of such an entity-level payment.
Under Article 63e.6 of the Accounting Act, the reporting obligation applies to the following bases for payments:
•
Production entitlements
Production
entitlements
are
amounts
due
in
relation
to
production,
paid
to
governments
in
kind
in
the form
of
raw
materials
extracted, under an agreement or a decision.
In
the year
ended
31
December
2021
and
in
the comparative
period,
no
payments
were
made
to
governments
in
relation
to production entitlements.
•
Taxes
levied
on
the income,
production
or
profits
of
companies,
excluding
taxes
levied
on
consumption
such
as
value
added taxes, personal income taxes or sales taxes
This consolidated report on payments presents amounts paid as the Tax Capital Group’s corporate income tax.
On
30
October
2017
the articles
of
association
of
the Tax
Capital
Group
for
the years
2018–2020
were
registered.
Pursuant
to the previous agreement, TCG was registered for the period of three fiscal years from 2015 to 2017.
To
31
December
2020
the Tax
Capital
Group
has
comprised
mainly
the following
companies:
TAURON
Polska
Energia
S.A.,
TAURON
Wytwarzanie
S.A.,
TAURON
Dystrybucja
S.A.,
TAURON
Ciepło
Sp.
z
o.o.,
TAURON
Sprzedaż
Sp.
z
o.o.,
TAURON
Sprzedaż
GZE
Sp.
z
o.o.,
TAURON
Obsługa
Klienta
Sp.
z
o.o.,
TAURON
Ekoenergia
Sp.
z
o.o.,
TAURON
Wydobycie S.A. and Kopalnia Wapienia Czatkowice Sp. z o.o.
On
14
December
2020,
the
Tax
Capital
Group
Agreement
for
the
years
2021-2023
was
registered
by
the
Head
of
the
First
Silesian
Tax
Office
in
Sosnowiec.
Main
companies
forming
the
Tax
Group
since
1
January
2021:
TAURON
Polska
Energia
S.A.,
TAURON
Wytwarzanie
S.A.,
Nowe
Jaworzno
Grupa
TAURON
sp.
z
o.o.,
TAURON
Dystrybucja
S.A.,
TAURON
Sprzedaż
Sp.
z
o.o.,
TAURON
Sprzedaż
GZE
Sp.
z
o.o.,
TAURON
Obsługa
Klienta
Sp.
z
o.o.,
TAURON
Ekoenergia
Sp.
z
o.o.,
TEC1
sp.
z
o.o.,
TAURON
Zielona
Energia
Sp.
z
o.o.
(formerly
TEC3
sp.
z
o.o.)
i
Kopalnia
Wapienia
Czatkowice
Sp. z o.o.
Information
concerning
the Tax
Capital
Group
has
been
presented
in
more
detail
in
Note
15.3
to
the
financial
statements
of
the Company
for
the year
ended
31 December
2021
and
in
Note
46
to
the consolidated
financial
statements
of
the Group
for the year ended 31 December 2021.
This
consolidated
report
on
payments
for
the
year
ended
31
December
2021,
the
Company
presents
payments
relating
to
corporate
income
tax
paid
by
the
Tax
Capital
Group
and
refers
to
the
subsidiary
Koplania
Wapienia
Czatkowice
Sp.
z
o.o.
In
the
year
ended
31
December
2021
and
31
December
2020
payments
of
corporate
income
tax
of
the
subsidiary
Kopalnia