What is an individual interpretation of tax regulations?
An individual interpretation of tax law regulation of tax law regulations is an official opinion of the municipal office concerning applying the appropriate rules in the particular tax matter. In practice, the Applicant describes the particular actual state or the future occurrence and receives the answer as far as its tax effects are concerned.
What are the advantages of obtaining the interpretation?
The individual interpretation contains the description of the right proceeding together with the legal justification. Complying to the tax interpretation renders the fact that the Applicant does not incur the negative law consequences of his/her activities. The individual interpretation – until the moment of its’ change, expire or reversal by the administrative court constitutes the protection for the taxpayer, owing to which he/she does not incur a criminal liability. It also does not work backwards – the change of individual interpretation’s content or its reversal does not generate legal consequences for the taxpayer, e.g. in the shape of a necessity paying of the outstanding tax or the penal interests.
Who can advance for issuing the interpretation?
“Involved persons” can advance for the application of issuing the interpretation i.e.:
- Taxpayers, payers, collectors and third parties responsible for taxpayers’ liabilities – regardless of the fact if the interpretation considers their content or future situation,
- Persons who had or can have tax arrearage, which is mentioned in 52 § 1 article of Tax Ordinance,
- Persons planning setting up a co-partnership – in the cases connected with the future situation of this co-partnership,
- Entrepreneurs planning to create a unit or an agency – in the cases connected with the future situation of this unit or agency.
There cannot advance for issuing the interpretation:
- Persons acting on their own – barrister, legal adviser, or a tax adviser, if they would like to obtain the explanation consisting in a theoretical state of fact,
- Person who would only like to get accustomed to interpretation organ’s opinion on possibilities of implementing and the explanation of the determined tax law rule exclusively with the purely cognitive reasons,
- Person, on whose economic or factual situation the taxpayers’ situation could have an influence on.
In which cases one can obtain the interpretation in Cracow Municipal Office?
Cracow City President issues an interpretation in the scope of taxes and local fees, as for which he is of local jurisdiction as a tax organ, i.e. in the cases of:
- property tax,
- agricultural tax,
- forestry tax,
- vehicle tax,
- stamp tax,
- dog tax,
- SPA fee,
- waste charge.
Do I have to pay for issuing the interpretation?
Issuing the interpretation is connected with the PLN 40 fee. The fee should be paid at the latest in the period of 7 days from the day of filing in the application on the account number: 48 1020 2892 0000 5102 0590 0925
In the case of the occurrence of the separate states of fact or future events in the single application for issuing the individual interpretation, the fee is collected from each state of the act or future event presented in the application.
What do I have to present in the application for interpretation?
In the application for interpretation, apart from the standard data considering the Applicant, one should present:
- The description of occurring state of the act or future event,
- The rules of the legal act, which are supposed to be the interpretation’s subject,
- The description of one’s own standpoint considering the legal assessment of this state of fact of future event,
- The statement, under penalty of perjury for the false testimony, that the elements of the state of the fact covered by the application for issuing the interpretation in the day of filing in the application are not the subject of the ongoing tax proceeding, tax control, fiscal-duty control and that in this scope the case was not judged as far as its core in the decision or resolution of the tax organ is concerned.
In the case of filing in the false statement, the individual interpretation which was issued does not evoke legal consequences.
Attention: there is lack of the office forms for filing in the applications for interpretation to municipal tax organs. It is important, so as the application contains the abovementioned elements. Do remember, that if in the application there will lack the element necessary to issue the interpretation, the application will not be rejected automatically, and in the first turn you will be called to its completion.
Do I have to attach some evidence or tax returns to the application?
You don’t attach any evidence to the application. The interpretation is issued on the basis of the occurring state of fact description or the future event. It is important that if the state of the fact or future event described in the application are inconsistent with facts, the issued interpretation does not protect the Applicant.
How long do I have to wait for issuing the interpretation?
The individual interpretation of the tax law rules is issued without further ado, but not later than within 3 months from the day of obtaining the application.
In any time you can request for phone information or the information via electronic communication means about a period of issuing the individual interpretation, the assessment of your standpoint included in it or about the other way of judging the case.
Can I withdraw from the unfavourable interpretation?
Yes, there appertain the complaint to the administrative court as far as the interpretation is concerned.