|
Tax Ordinance. a certificate of tax arrears or no arrears) and compliance with tax obligations e.g. ZAS-KP) - the contractor's consent is not required to obtain this certificate. The legal basis for this certificate is Art. ia of the Tax Ordinance. Both certificates, issued by the tax office in response to the relevant request of the questioner, can be found in the linked Regulation. Ways to send an application An application for a certificate regarding the fulfillment of tax obligations of another entrepreneur may be submitted.
In paper form – in person or by post, in electronic form – via ePUAP, in electronic form as an attachment philippines photo editor to a general letter in the e-Tax Office. The application should be sent to the tax office responsible for the contractor's tax matters. However, if it goes to another office, it should not be a big problem, because offices are obliged by law to send letters that have been sent to the wrong office among themselves. How long you have to wait The tax office issues certificates without undue delay, no longer than days from the date of sending the application. How much you have to pay If the application is sent via e-tax office, no fee is charged.

If it is sent in another way, a stamp duty of PLN or PLN is required. Stamp duty can be included in tax-deductible costs if it is a company expense. If the office fails to respond within the required -day period, the person submitting the application is entitled to a refund of the stamp duty. To do this, however, you must submit an application for a stamp duty refund. Share with others: Up Previous article What are the phases of a trading session and what do they mean for an investor? Next article How to minimize the risk of a penalty being imposed by the tax office? Clause/disclaimer on ifirma.pl We encourage you to comment on our articles. Express your opinion and engage in discussions with other readers. We answer individual questions related to taxes and accounting) of ifirma.
|
|