Ordinance Act Poland

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ACT
of 29 August 1997
TAX ORDINANCE
(Consolidated text: Dziennik Ustaw 2005, No. 8, item 60 with subsequent amendments: Dziennik Ustaw 2005, No. 85, item 727, No. 86, item 732, No. 143, item 1199; 2006, No. 66, item 470, No. 104, item 708, No. 143, item 1031, No. 217, item 1590, No. 225, item 1635; 2007, No. 105, item 721, No. 112, item 769, No. 120, item 818, No. 192, item 1378, No. 195, item 1414, No. 225, item 1671; 2008, No. 118, item 745, No. 141, item 888, Monitor Polski 2008, No. 61, items 539 and 540, Dziennik Ustaw 2008, No. 180, item 1109, No. 209, items 1316, 1318 and 1320)

SECTION I. GENERAL PROVISIONS
Article 1. This Act shall regulate:
1) tax obligations;
2) tax information;
3) tax proceedings, tax control and inspection acts;
4) fiscal secret.
Article 2. § 1. The provisions of this Act shall apply to:
1) taxes, charges and non-tax dues to the State budget and to the budgets of territorial self-government units, for whose assessment or determination tax authorities are authorized; 2) repealed;
3) stamp duties and charges referred to in the provisions on local taxes and charges; 4) cases covered by the provisions of tax law other than those referred to in subparagraph 1, belonging to the competence of the tax authorities. § 2. Unless separate provisions provide otherwise, the provisions of Section III shall also apply to charges and non-tax dues to the State budget for whose assessment and determination other authorities, not referred to in paragraph 1, subparagraph 1, are authorized. § 3. The authorities referred to in paragraph 2 shall enjoy the rights of the tax authorities. § 4. The provisions of this Act shall not apply to pecuniary performances resulting from relationships under civil law and to fees for services to which the provisions on prices apply. Article 3. Whenever used in this Act:

1) tax Acts – shall mean the Acts concerning taxes, charges and non-tax dues to the State budget, specifying the subject and object of taxation, the arising of tax liability, tax base, tax rates and regulating the rights and duties of the tax authorities, taxpayers, tax remitters and tax collectors, as well as their legal successors and third parties; 2) provisions of tax law – shall mean the provisions of tax Acts, provisions of double taxation avoidance agreements ratified by the Republic of Poland and other tax-related international agreements ratified by the Republic of Poland, as well as provisions of implementing instruments issued pursuant to tax Acts; 3) taxes – shall also mean:

a) tax advance payments;
b) tax instalments, if the provisions of tax law envisage paying taxes by instalments; c) charges and non-tax budgetary dues;
4) tax books – shall mean account books, tax book of revenues and expenditures, records and registers which taxpayers, tax remitters and tax collectors are obliged to keep, on the basis of separate provisions, for tax purposes; 5) tax returns – shall also mean tax statements, specifications and information which taxpayers, tax remitters and tax collectors are obliged to submit on the basis of provisions of law; 6) tax reliefs – shall mean exemptions, deductions, abatements or reductions envisaged in the provisions of tax law, whose application results in decreasing the tax base or the amount of tax, except for decreasing the amount of output tax by the amount of input tax, within the meaning of provisions on goods and services tax, and other deductions which constitute an element of structure of this tax; 7) tax refund – shall mean the tax difference refund or input tax refund within the meaning of provisions on goods and services tax, as well as other forms of tax refund envisaged in the provisions of tax law; 8) non-tax dues to the State budget – shall mean dues, not being taxes or charges, which constitute income of the State budget or the budget of a territorial self-government unit, resulting from relationships under public law; 9) economic activity – shall mean...
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