Post by account_disabled on Nov 6, 2023 20:51:52 GMT -8
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 philippines photo editor applying the exemption. Refusal of opinion 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. b section of the CIT Act and Art. d section Personal Income Tax Act. Such a situation occurred and ended in the Provincial Administrative Court in Lublin, which dismissed the complaint reference number.
The entrepreneur submitted an application for an opinion on the application of preferences to dividends paid to a Dutch company. Due to the fact that dividends are not taxed in the Netherlands, the tax authority found that the company did not meet the requirement of Art. section of the CIT Act. The court ruled that in a situation where the payer is a resident of a country where dividends are exempt from tax, withholding tax should be collected at the time of payment of the dividend. This is another such court judgment in a similar case. It arouses controversy among tax specialists because it contradicts the EU PS Directive.
It is submitted on paper or electronically via ePUAP and is accompanied by documentation confirming the possibility of philippines photo editor applying the exemption. Refusal of opinion 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. b section of the CIT Act and Art. d section Personal Income Tax Act. Such a situation occurred and ended in the Provincial Administrative Court in Lublin, which dismissed the complaint reference number.
The entrepreneur submitted an application for an opinion on the application of preferences to dividends paid to a Dutch company. Due to the fact that dividends are not taxed in the Netherlands, the tax authority found that the company did not meet the requirement of Art. section of the CIT Act. The court ruled that in a situation where the payer is a resident of a country where dividends are exempt from tax, withholding tax should be collected at the time of payment of the dividend. This is another such court judgment in a similar case. It arouses controversy among tax specialists because it contradicts the EU PS Directive.