Refusal of opinion

Afrinrubi

Companies (only from passenger transport requiring the passenger to have a ticket - the basic rate applies here: %. In the above-mentioned cases, you can benefit from a lower rate, exemption or no tax collection. The basis is to prove that such a preference is granted under the Double Taxation Avoidance Act or other relevant regulations. When can you avoid the pay and refund mechanism If all the criteria for using.

The pay and refund mechanism are met, it is still possible to avoid the obligation to use it. An entrepreneur who makes more than million payments and completes the formalities may be exempt from paying tax phone number list or receive the right to a preferential rate. For this I need: opinions about preferences or statements. Opinion on the use of preferences The opinion is issued by the head of the tax office at the request of the taxpayer, payer or entity that pays receivables through entities maintaining securities accounts or collective accounts. The fee for submitting an application for an opinion on the application.



Of preferences is PLN and the opinion is valid for months. An application for an opinion should be submitted on the WH-WOP form (if submitted by the payer or WH-WOZ (if submitted by the taxpayer . It is submitted on paper or electronically (via ePUAP and is accompanied by documentation confirming the possibility of applying the exemption. on the application of preferences The tax authority has the right to refuse to issue an opinion on the application of preferences pursuant to Art.