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Post by account_disabled on Nov 26, 2023 10:45:44 GMT
Bank name: Narodowy Bank Polski O/O Warszawa, Bank account number The head of the National Revenue Administration has a maximum of six months from the date of submitting the application to make a decision. If the circumstances presented in the application show that tax avoidance provisions do not apply to the tax benefits resulting from these activities, the head of the National Tax Administration issues a protective opinion. However, if the head of the National Tax Administration finds that the activities undertaken are aimed solely at obtaining a tax benefit avoidance or drastically reducing taxation, he will refuse to. Issue a protective opinion. You can appeal against the decision to the court. Attention! Submitting an application for a protective opinion does not constitute an obstacle to carrying out inspection activities, tax inspections, tax proceedings or customs photo editing servies and fiscal inspections. Detailed regulations regarding securing opinions are included in Chapter of the Tax Ordinance. Sample Information Below are randomly selected cases in which the head of the National. Tax Administration issued protective opinions: planned cross-border connection, reference number: DKP .implementation of the procedure aimed at refunding subsidies, reference number: DKP reduction of depreciation rates for individual fixed assets and their possible subsequent increase. acquisition by the company of its own shares for the purpose of redeeming them free of charge.
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