Instructions on how to submit an application
Instructions on – when and on whom can the tax authority impose a fine? Adrianna Glapiak April , Blog , Law Are you wondering what a disciplinary penalty is under the Tax Ordinance and when and to whom the tax authority can impose it? In this article, we will address this issue in detail. Penalties – issues discuss: Criminal penalties and tax law provisions Who may be subject to a disciplinary penalty? Conditions for imposing a disciplinary penalty Indexation of the procural amount of a disciplinary penalty in tax proceings.
The tax authority Instructions on competent
For procural disciplinary penalties Penalties – summary Subscribe to our newsletter and receive new knowlge in the field of accounting, business and technology once a week. Only valuable information. Wpisz swój adres email * Akceptuję regulamin i zapisuję philippines photo editor się do newslettera zawierającego informacje o produktach i usługach ifirma.pl. * Zapisz się Criminal penalties and tax law provisions Chapter of the Act of August , – Tax Ordinance regulates in the provisions of Art. – issues of disciplinary penalties. The purpose of the above-mention regulation is not only to discipline the participants of the proceings and enforce obience to the decisions of the tax authorities.
But above all to ensure
The efficient course of the proceings and to issue a decision within the statutory deadline. The tax authority has the right to impose a disciplinary penalty only in connection with ongoing tax or inspection proceings. The participants’ behavior during the Buy Email List inspection proceings, as well as in connection with other official activities of the tax authorities, is not subject to a disciplinary penalty cf. judgment of the Provincial Administrative Court in Katowice of January. IMPORTANT – the tax authority before which the proceings are pending decides on the imposition of a disciplinary penalty in the form of a decision against which an appeal may be made.
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