Post by account_disabled on Nov 7, 2023 6:45:54 GMT 1
She applied to the Director of the National Tax Chamber for a tax interpretation. It stated that the taxpayer may benefit from the . lump sum rate. Patrycja can correct previous tax periods that have not yet expired and calculate the 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 applicant's position in its entirety - this is the so-called silent interpretation.
Compliance with it protects the taxpayer to the extent specified in Art. k ยง of the Tax Ordinance - and therefore it cannot harm the person who acted in accordance with the position recognized as correct - in the event of changing or repealing the interpretation to which the philippines photo editor interested party applied or not taking it into account in the resolution of the tax case. Do I have to follow the issued interpretation? Since an individual tax interpretation is not binding, the person who submitted an application for an individual tax interpretation , once he receives it, can comply with it then he will be legally protected , but is not obliged to do so. It does not have to act in accordance with the presented position of the KIS.
Example . Mrs. Joanna applied to KIS for an individual interpretation regarding the appropriate VAT rate for the services she provides, for which she applies VAT. In an individual interpretation for Ms. Joanna, the Director of KIS found it correct to apply VAT for these services. Mrs. Joanna is not obliged to comply with the position of the KIS presented in the interpretation.
Compliance with it protects the taxpayer to the extent specified in Art. k ยง of the Tax Ordinance - and therefore it cannot harm the person who acted in accordance with the position recognized as correct - in the event of changing or repealing the interpretation to which the philippines photo editor interested party applied or not taking it into account in the resolution of the tax case. Do I have to follow the issued interpretation? Since an individual tax interpretation is not binding, the person who submitted an application for an individual tax interpretation , once he receives it, can comply with it then he will be legally protected , but is not obliged to do so. It does not have to act in accordance with the presented position of the KIS.
Example . Mrs. Joanna applied to KIS for an individual interpretation regarding the appropriate VAT rate for the services she provides, for which she applies VAT. In an individual interpretation for Ms. Joanna, the Director of KIS found it correct to apply VAT for these services. Mrs. Joanna is not obliged to comply with the position of the KIS presented in the interpretation.