Work / Tax accounting (do I need to file tax, as no work has been proceed due to corona?) [5]

Hello,

I have oppened up a limted libality firm in poland since 1 year and 4 months, but we have not been active since then as due to corona. My questions are do I need to file tax as no work have been proceed yet and If i Liqudate my firma what would be the process. any one can help or assist with the process please let me know.

Thank you.