The Ordinance Of The Minister Of Finance Of 20 June 2007 On The Authorisation To Issue Interpretations Of The Provisions Of The Tax Law

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 20 czerwca 2007 r. w sprawie upoważnienia do wydawania interpretacji przepisów prawa podatkowego

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On the basis of article. 14B § 6 of the law of 29 August 1997-tax (Journal of laws of 2005, no. 8, item 60, as amended. 2)) are managed as follows: § 1. The regulation lays down: 1) the authorities empowered to issue in individual cases a written interpretation of the tax laws (the interpretation of the individual) on behalf of the proper Minister of public financies, hereinafter referred to as "authorised bodies" 2) scope of authorisation to issue on behalf of the proper Minister of public financies for the interpretation of the individual;

3) jurisdiction and operational authorities.

§ 2. 1. (1) the boards of Directors is hereby authorized the Treasury in: Bydgoszcz, Katowice, Łódź, Poznań and Warsaw to issue, on behalf of the proper Minister of public financies, the interpretation of the individual.

2. The authorization covers the issue of the interpretation of the individual in respect of the interpretation of tax legislation within the meaning of article 3. 3 section 2 of the Act of 29 August 1997 – tax outstanding matters in the Chief offices and boards of Directors, and the Chief of the Treasury offices and boards of Directors.

§ 3. Jurisdiction of the bodies empowered to issue interpretations of the individual shall be: 1) for natural persons – according to the place of residence;

2) for legal persons – according to address resulting from the proper registry or with the statute or agreement if the address was not disclosed in the appropriate register;

3) for unincorporated bodies – according to address resulting from the proper registry or other standard documents;

4 tax capital groups)-according to the address of the company that represents such a group, as indicated in the contract for its creation.

§ 4. The Director of tax Chamber in Bydgoszcz is competent to issue interpretations of the individual, if the applicant is domiciled or established in the administrative: kujawsko-Pomorskie, Pomorskie, Podlaskie, Warmian-Masurian Lake District or the West.

§ 5. [2] the Director of tax Chamber in Katowice is competent to issue interpretations of the individual, if the applicant is domiciled or established in the administrative:, or subcarpathian voivodeship.



§ 5a. [3] the Director of tax Chamber in Łódź is competent to issue interpretations of the individual, if the applicant is domiciled or established in the administrative district of Gmina Opole Lubelskie County, Lublin Voivodeship, Łódź: or.

§ 6. [4] the Director of tax Chamber in Poznań is competent to issue interpretations of the individual, if the applicant is domiciled or established in the administrative: Lower Silesia, Lubuskie or.

§ 7. [5] the Director of tax Chamber in Warsaw is competent to issue interpretations of the individual, if the applicant is domiciled or established in Masovian Voivodeship.

§ 8. If the applicant has a domicile or registered office outside the territory of the Republic of Poland, the jurisdiction for the issue of the interpretation of the individual is the Director of tax Chamber in Warsaw.

§ 9. If you are unable to determine the jurisdiction of the authority authorized to issue the interpretation of an individual on the basis of § 3, jurisdiction for the issue of interpretation is the Director of tax Chamber in Warsaw.

§ 10. Authority of the jurisdiction at the time of submission of the application for the issue of the interpretation of the individual remains responsible for its release, even though they have changed the base properties.

§ 11. This Regulation shall enter into force on 1 July 2007.



 

1) Finance Minister heads the Government Department-public finances on the basis of § 1 paragraphs 1 and 2. 2 point 2 of the regulation, the President of the Council of Ministers of the Council of 18 July 2006 on the detailed scope of the Minister of Finance (OJ No 131, poz. 908 and no. 169, item 1204).

2) revision of the text of the uniform that Act were announced in the OJ of 2005 No 85, poz. 727, no. 86, item. 732 and no. 143, item. 1199, 2006 no. 66, item. 470, no. 104, item. 708, no. 143, item. 1031, no. 217, POS. 1590 and No 225, item. 1635 and the 2007 No. 112, item. 769. [1] § 2 paragraph 1. 1 added determined by § 1 paragraph 1 of the regulation of the Minister of Finance of 1 March 2011, the amending Regulation on the authorisation to issue interpretations of the tax legislation (OJ l. No. 58, item. 298). amendment entered into force on 1 April 2011.

[2] the following section 5 set by § 1 point 2 of the Decree of the Minister of Finance of 1 March 2011, the amending Regulation on the authorisation to issue interpretations of the tax legislation (OJ l. No. 58, item. 298). amendment entered into force on 1 April 2011.

[3] § 5a by § 1, paragraph 3 of the regulation of the Minister of Finance of 1 March 2011, the amending Regulation on the authorisation to issue interpretations of the tax legislation (OJ l. No. 58, item. 298). amendment entered into force on 1 April 2011.

[4] the following section 6 established by section 1 of section 4 of the regulation of the Minister of Finance of 1 March 2011, the amending Regulation on the authorisation to issue interpretations of the tax legislation (OJ l. No. 58, item. 298). amendment entered into force on 1 April 2011.

[5] § 7 shall be inserted to be determined by point 4 of section 1 of the regulation of the Minister of Finance of 1 March 2011, the amending Regulation on the authorisation to issue interpretations of the tax legislation (OJ l. No. 58, item. 298). amendment entered into force on 1 April 2011.

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