Post by account_disabled on Nov 25, 2023 9:13:46 GMT
Receivables subject to refund without notice from the tax authority Pursuant to the provisions of Art. of the Tax Ordinance, tax authorities may claim undue tax overpayments or tax refunds from the taxpayer. The provision of Art. indicates situations in which the taxpayer should, without request from the tax authority, return the tax previously refunded to him by the tax authority or credited towards tax arrears and interest for late payment or current tax liabilities, together with the interest overpayment or tax refund shown in the declaration unduly or in an amount higher than the amount due overpayment or tax refund a specified or stated in a decision which was subsequently repealed.
Amended or declared invalid or expired, b confirmed upon request pursuant to Art. , to the extent resulting from this application, unduly or in an amount greater than the amount due; c additionally shown in the correction of the declaration made pursuant to Art. , unduly or in photo editing servies an amount greater than due. Following the position of administrative courts, it should be of Art. point and art. point of the Tax Ordinance, the words tax refund is treated equally with tax arrears and late payment interest is calculated from the date of tax refund mean that.
The existence of tax arrears and the charging of related late payment interest applies to these activities. the taxpayer, the effect of which was the actual obtaining of undue benefits, in this case related to receiving a partially undue tax refund judgment of the Provincial Administrative Court in Warsaw of February , , file III SAWa . Refund of overpayment under the socalled material and technical activities of the tax authority, does not exclude the possibility.
Amended or declared invalid or expired, b confirmed upon request pursuant to Art. , to the extent resulting from this application, unduly or in an amount greater than the amount due; c additionally shown in the correction of the declaration made pursuant to Art. , unduly or in photo editing servies an amount greater than due. Following the position of administrative courts, it should be of Art. point and art. point of the Tax Ordinance, the words tax refund is treated equally with tax arrears and late payment interest is calculated from the date of tax refund mean that.
The existence of tax arrears and the charging of related late payment interest applies to these activities. the taxpayer, the effect of which was the actual obtaining of undue benefits, in this case related to receiving a partially undue tax refund judgment of the Provincial Administrative Court in Warsaw of February , , file III SAWa . Refund of overpayment under the socalled material and technical activities of the tax authority, does not exclude the possibility.