The Ministry of Finance, wishing to dispel legal doubts of taxpayers, allows obtaining a formal interpretation in the presence of specific problems in the field of tax law. Who and in what situation may apply with such request to the tax administration?
The procedure of delivery interpretations of the tax regulates the tax code. In accordance with its content, the Ministry of Finance seeks to ensure the uniform application of tax legislation by tax administration and tax control, making, in particular, interpretation on request, taking into account the law enforcement of courts and the constitutional Court or the Court of Justice of the European Union.
What information should contain the tax interpretation?
- a description of the problem
- clarification of the range and method of application interpreted the tax law to described problems.
How to apply for interpretation?
The applicant must justify the necessity for the issuance of the interpretation. The statement needs to submit questions and indicate the norms of the tax law that require interpretation of the question. It is also necessary to point the fact of the uneven application of tax law to specific decisions and regulations issued by the tax administration in the same positions of actual or future events, and in the same positions of legislations. It costs 40 PLN for each actual or possible question which can be connect with application. If one application contains several issues (or possible issues) that should be subject to interpretation, payment is made for each described question (possible question). Forms ORD-IN-ORD-IN-ORD-WS, ORD-WS/a, ORD-WS/B are available on the website of the Ministry of Finance.
When the taxpayer will get the answer?
The individual interpretation has to be issued not later than 3 months from the date of the giving of the application to the competent location tax administration.
How can interpretation help to entrepreneur?
The tax law divides interpretations into General and individual. General interpretations are direct for all taxpayers to tax administrations and tax administration control. Individual tax interpretation is an answer of Treasury's authority at the low- treasury consequences of the conduct of the taxpayer in this case. In both cases, the practice of issuing interpretations should ensure the applicant that their application content will not cause negative effects. It is not just influence on decision of entrepreneur, but also protect from tax consequences. A taxpayer who does not agree with the contents interpretation from tax administration may appeal it in the competent court. This possibility is very important in the practice of the issued decisions. They are made by the official, which does not guarantee uniform decisions for this issue.
It should be borne in mind that tax interpretations are not binding. Moreover, the Ministry can intervene to the content, even after the decision. It means that entrepreneurs still have the freedom to make decisions to use or not to use the interpretation from low administration.