Applicants position in its entirety
Individual interpretation, the Director of KIS stated that Mr. Krzysztof could apply a lump sum of . % to his business. In a few months, Mr. Krzysztof's tax office, as a result of an inspection, issued a decision that the entrepreneur should apply a % lump sum rate to his business. Mr. Krzysztof does not have to pay additional tax and he cannot be subject to proceedings for a fiscal crime or misdemeanor because he is protected by.The interpretation he received, in which KIS assessed that his business could benefit from an . % lump sum rate. The office's decision is lower than the KIS interpretation - assuming that the factual situation is phone number list the same as in the interpretation. Importantly, the obtained tax interpretation can also be applied to past settlement periods - if they have not expired. Example . Mrs. Patrycja used a % lump sum rate. She applied to the.
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Director of the National Tax Chamber for a tax interpretation. It stated that the taxpayer may benefit from the . % lump sum rate. Mrs. Patrycja can correct previous tax periods that have not yet expired and calculate tax for them at . %. The KIS director has months to issue an interpretation ( months - during the period of epidemic threat . If no response is made to the matter within this time, it is deemed that an interpretation has been issued confirming the correctness of the - this is the so-called silent interpretation.
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