Your personal data may be processed for contact purposes, including to provide information about changes in law or in case practice of authorities, and to provide other information. This is for the purposes of our legitimate interest pursuant to Article 6(1)(f) of the General Data Protection Regulation (GDPR). We may also process your data where where this is necessary for the execution or performance of our contract or for compliance with a legal obligation to which the Firm is subject (Article 6(1)(b) and 6(1)(c) GDPR). You disclose your personal data voluntarily but in contractual relations the disclosure is required for the execution and performance of the contract.

Data Controller

TAXBY doradztwo podatkowe spółka z ograniczoną odpowiedzialnością is the controller of your personal data. You can contact the Firm as follows:

• by post: ul. Królowej Jadwigi 43, 61-871 Poznań, Poland
• by email: This email address is being protected from spambots. You need JavaScript enabled to view it.

Purposes of and legal grounds for the processing of your personal data

We will be processing your personal data in order to:

• contact you in everyday matters, including for performing the contract between us and you or your employer/entity you represent, for submitting offers, receipt of engagements, responding to inquiries;
• invite you to our conferences or training events, or give you other business information or information about available forms of collaboration;
• defend or pursue claims in connection with our contract with the entity in which you work or which you represent (the other party to our contract), if there is a dispute in relation to the contract.

Data source

We have received your data directly from you or from your employer/entity you represent.

Your personal data we are processing include, without limitation, first name and surname, company phone number and email, place of work, job title or information on the kind of matters you deal with.

How long we store your personal data

We will store your data for as long as is necessary to achieve the above-mentioned processing purposes but in any case no longer than until an objection is made or, in the case of contractual relationships, for the duration of the contract and thereafter for such period as arises from record keeping regulations or claim limitation regulations.

Your rights related to personal data processing

You have the following rights related to the processing of your personal data:

• The data may be provided to entities which the Firm uses to achieve the above-mentioned purposes, including IT infrastructure maintenance providers.
• right to object to the processing of your data with regard to your particular situation;
• right of access to your personal data;
• right to demand rectification of your personal data;
• right to demand erasure of your personal data;
• right to demand a restriction of the processing of your personal data.

Do not hesitate to contact us should you wish to exercise any of these rights (see point 1 above for our contact details).

Right to object

Because we are processing your data for the purposes of our legitimate interests, you have the right to object to the processing of your data with regard to your particular situation.

Right to lodge a complaint

You are also entitled to lodge a complaint with the Polish supervisory authority for data protection, i.e. Prezes Urzędu Ochrony Danych Osobowych.

A cookie is a small text file stored on User's device and containing some basic information, such as the URL of the page from which it comes, the cookie duration on User's device, unique ID and name.
Cookies do not contain any personal data, such as name, email address etc.

Pliki cookies nie zawierają w ogóle danych osobowych, np.: imienia, nazwiska, adresu email itp. informacji.

We use the following cookies at taxby.pl:

1. cookies_accepted

• Duration: 1 year
• Original site: taxby.pl
• First-party / Third-party: first-party
• Description: Remembers that the user has closed the window (box) with the following message: "We use cookies for the operation of our website. Please read our Privacy Policy and Cookies Policy >>" (so that it does not pop up on each visit of the same User)

2. <random-sequence-of-32-characters>

• Duration: session cookie
• Original site: taxby.pl
• First-party / Third-party: first-party
• Description: Maintains User session on taxby.pl for the service to know that somebody is visiting the page here and now. Also used to protect the service from attacks (e.g. huge number of page refreshes or sub-page visits over a very short time)

3. <random-sequence-of-32-characters>

• Duration: session cookie
• Original site: taxby.pl
• First-party / Third-party: first-party
• Description: Remembers choice of content language by the User or through software settings on User's device (preferred browser language)

Cookies can be divided into first-party cookies and third-party cookies, depending on whether or not they are associated with taxby.pl. Third-party cookies are associated with domains which are unrelated to the website the User is visiting.

Without any special configuration, User's browser allows all kinds of cookies by default. Our Users may themselves change their cookie settings at any time. See below for the configuration of specific browsers:

• Edge
• Internet Explorer
• Mozilla Firefox
• Chrome
• Opera
• Safari

What is the purpose of implementing an internal procedure?

The procedure is intended to define the rules for filing and processing internal whistleblower reports regarding violations of the law and violations of applicable internal regulations taking place at TAXBY doradztwo podatkowe sp. z o.o.

Who is a whistleblower?

A whistleblower is an individual who reports (internally/externally) or publicly discloses information about a violation of law obtained in a work-related context. A whistleblower is subject to the legal protection set forth in Chapter 2 of the Law on the Protection of Whistleblowers from the moment he or she makes a report or public disclosure, provided that he or she had reasonable grounds to believe that the information that is the subject of the report or disclosure is true and constitutes information about a violation of law (actual or potential).

What is internal/external notification and public disclosure?

Once a whistleblower becomes aware of a violation, he or she can make:

To report internally - that is, to provide TAXBY doradztwo podatkowe sp. o.o. information about the violation orally or in writing, under the conditions described in this Procedure.

External notification - that is, to provide information about the violation of the law to the Ombudsman, or to the public body responsible for the case. The procedures for external reporting are determined by the aforementioned entities. An external notification does not have to be preceded by an internal notification.

Public disclosure - that is, give information about the violation to the public. The specific conditions for making a public disclosure are set forth in Chapter 5 of the Law on the Protection of Whistleblowers. In doing so, it should be emphasized that, according to the government's explanatory memorandum to the Law on the Protection of Whistleblowers, "public disclosure is not a desirable behavior, but a situation that should be exceptional."

How do I file an internal ne application with TAXBY doradztwo podatkowe sp. z o.o.

What happens after an internal filing?

1. As soon as you make a notification, you are granted whistleblower status - which you will learn more about later in the Procedure.
2. Within 7 days after submitting an internal application, you will receive a confirmation of its receipt at the contact address provided by you.
   If you do not provide contact details, you will not receive any confirmation.
3. Your report will be reviewed for the accuracy of the information contained therein, and action will then be taken to counteract the violation of the law. The above actions are collectively referred to in the Whistleblower Protection Act as follow-up actions – you will learn more about them later in the Procedure.
4. Once the follow-up is complete, you will be informed of how your report will be handled and the countermeasures taken. You will receive such information no later than 3 months from the date of confirmation of receipt of the internal report, to the contact address provided by you. If you have not received a confirmation of receipt of the report beforehand, then you will receive the maximum deadline for providing feedback on how the matter was handled within 3 months after the lapse of 7 days from the date of filing the internal report. If you do not provide any contact address, you will not receive the above information. Information about the consideration of the report can then be obtained from persons authorized to take follow-up actions.
5. Your report will be placed in the internal reporting register. The administrator of personal data collected in the register of applications is TAXBY doradztwo podatkowe sp. z o.o.
   Personal data and other information in the register of internal reports are stored for a period of 3 years after the end of the calendar year in which the follow-up actions were completed or after the end of the proceedings initiated by these actions.
   

What does whistleblower status give me?

As soon as you make a report, you gain whistleblower status - which means that you are entitled to legal protection under Chapter 2 of the Law on the Protection of Whistleblowers. The protection includes, in particular, the prohibition of retaliatory actions against you (including attempts or threats of such actions).
The aforementioned protection also extends to persons who assisted in making the report and to persons related to the whistleblower (e.g., a co-worker, a loved one).

 Examples of retaliation include, for example: refusal or termination of a employment or cooperation relationship, removal from a position, imposition of a disciplinary penalty, reduction of remuneration, omission/refusal to grant other benefits/entitlements, omission from promotion, referral for training, unfavorable change of conditions for work/cooperation, harassment, discrimination, or violation of personal rights.
The Whistleblower, a person helping to make a report, or after being associated with a whistleblower against whom retaliation has been committed, is entitled to compensation or reparation, as mentioned in Article 14 of the Law on the Protection of Whistleblowers.

Personal data, allowing you to establish your identity as a whistleblower, shall not be disclosed to unauthorized persons unless you give your consent. Unauthorized persons will not have access to the information covered by the report, including data on the persons making the report, the persons indicated in the content of the report, or to whom the report relates, although not indicated.

An exception to this protection will also be made when the disclosure of personal data is a necessary and proportionate obligation under the law, in connection with investigations conducted by public authorities, pre-trial proceedings, court proceedings. In such cases, however, the aforementioned public authorities are required to notify the whistleblower under Article 8(2) of the Law on the Protection of Whistleblowers before disclosing personal data.

What does follow-up consist of?

Examples of follow-up actions are listed in Article 2(1) of the Law on the Protection of Whistleblowers. These include, for example, investigation, initiation of inspections, administrative or judicial proceedings. The type of follow-up action taken may vary depending on the subject of the internal notification.

In the course of follow-up, the person designated to take such action may ask the whistleblower, persons related to the case (e.g., witnesses to events), or other persons with the knowledge needed to handle the report to provide explanations or evidence/information about it. It may also refer the case to the relevant internal/external authority for further action. After clarifying the totality of the circumstances contained in the report, the persons designated to consider the report will decide on the validity of the report and make recommendations for possible remedial action.

The persons processing the applications at least once a year provide the Board of Directors of TAXBY doradztwo podatkowe sp. z o.o. with aggregate information on internal applications and the follow-up actions taken in connection with these applications.

The person designated to undertake follow-up is required to exercise impartiality and utmost diligence in handling applications. He/she shall keep confidential all information that he/she has obtained in the course of accepting and verifying applications and taking follow-up action. The obligation of secrecy shall continue to apply even after the termination of this function and the termination of employment/cooperation with TAXBY doradztwo podatkowe sp. z o.o.

Information on making external notifications

Information about a violation of the law can be reported in any case to the Ombudsman or the public body with jurisdiction over the case. External reporting can be done after internal reporting, or even bypassing the internal reporting procedure.

Contact details and detailed information on making external notifications will be posted on the Public Information Bulletin of the RPO (https://brpo.gov.pl) and relevant public authorities (e.g., the State Labor Inspectorate, the State Sanitary Inspectorate).

Final Information

• This Procedure in version 1.1 is effective as of September 25, 2024, and TAXBY doradztwo podatkowe sp. z o.o. has informed the working/cooperating persons of its contents at least 7 days before this date.
• A person applying for a job or cooperation with TAXBY doradztwo podatkowe sp. z o.o. on any legal basis shall be provided with this Procedure with the commencement of recruitment or negotiations preceding the conclusion of a contract.
• The procedure was consulted with representatives of those who provide work for TAXBY doradztwo podatkowe sp. z o.o.

If you have questions, or concerns about the Internal Reporting Procedure at TAXBY tax consulting Ltd., please contact us by email: This email address is being protected from spambots. You need JavaScript enabled to view it..