Regulation Of The Minister Of Finance Dated 22 August 2005 On The Charging Of Interest On Arrears And Prolongacyjnej, As Well As The Scope Of Information That Must Be Included In The Accounts

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 22 sierpnia 2005 r. w sprawie naliczania odsetek za zwłokę oraz opłaty prolongacyjnej, a także zakresu informacji, które muszą być zawarte w rachunkach

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On the basis of article. 58 and article. 87 § 5 of the Act of 29 August 1997 – tax (Journal of laws of 2005, No. 8, item 60, # 85, poz. 727, no. 86, item 732 and # 143, item 1199) are managed as follows: § 1. 1. The regulation defines: 1) detailed rules for the calculation of interest on arrears and prolongacyjnej;

2) the scope of the information that must be included in the accounts.

2. Whenever it is mentioned in the Regulation Act, shall mean the Act of 29 August 1997-tax.

§ 2. 1. the default interest is calculated according to the formula: Kz x L x = On = Opz 365 where individual symbols and numbers mean: Kz-the amount of arrears, L – the number of days of delay, O – rate of default interest on an annual basis, 365 – the number of days in the year, It is the amount of interest, the amount of interest-rounded Opz.

 

2. in the case of tax arrears in the periods in which to apply different rates of interest on arrears of tax arrears, interest is charged, according to the formula as referred to in paragraph 1. 1, separately for each of these periods. Rounded is the sum of the individual periods.



§ 2a. [Interest on late payments at a reduced rate of interest on arrears] 1. interest on late payments at a reduced rate of interest on arrears are calculated according to the formula: Kz x L x O1 = On = Opz 365 where individual symbols and numbers mean: Kz-the amount of arrears, L – the number of days of delay, O1 – reduced rate of default interest on an annual basis, 365 – the number of days in the year, It is the amount of interest, the amount of interest-rounded Opz.

 

2. in the case of tax arrears in the periods in which apply different reduced rates of interest for late payment of the tax arrears, interest is charged, according to the formula as referred to in paragraph 1. 1, separately for each of these periods. Rounded is the sum of the individual periods.



§ 2b. [Calculation of interest on arrears with high rate of interest on arrears] [1] 1. Interest on late payments with higher interest rate for late payment are calculated according to the formula: Kz x L x O2 = On = Opz 365 where individual symbols and numbers mean: Kz-the amount of arrears, L – the number of days of delay, O2-increased the rate of default interest on an annual basis, 365 – the number of days in the year, It is the amount of interest, the amount of interest-rounded Opz.

2. in the case of tax arrears in the periods in which apply different elevated interest rate for late payment of the tax arrears, interest is charged, according to the formula as referred to in paragraph 1. 1, separately for each of these periods. Rounded is the sum of the individual periods.

§ 3. Prolongacyjna fee is calculated according to the formula: K x L x S = OP = OPpz 365 where individual symbols and numbers mean: K-the amount of the deferred or spread over a tax installment, deferred or distributed on overdue installments, L – the number of days on which has been postponed until the date of payment of the tax or the payment of tax arrears or deployed on the installment payment of the tax or tax arrears, S-rate fees prolongacyjnej , 365 – the number of days in the year, OP-fee prolongacyjnej, OPpz-fee prolongacyjnej after rounding.

 

§ 4. 1. Interest on arrears shall be charged for the day, including this day: 1) pay the tax;

2) pay a tax to the person entitled to the collection of taxes;

3) set-off;

4) transfer of ownership of things or proprietary rights in respect of the implementation of the agreement, referred to in article 1. 66 section 2 of the Act;

5) paid by the taxpayer the equivalent of unduly received amount overpaid or the amount of a tax refund and interest received;

6) passed the overpayment together with its interest rate or tax refund against the tax arrears;

7) filing the tax return for the tax year or other period, and, in the case of failure to submit evidence within the time limit, on the last day of the period for filing from outstanding at maturity, in whole or in part, of advances for income tax.

2. the provisions of paragraphs 1 and 2. 1 paragraphs 1, 5 and 6 shall also apply to claims payers or collectors.

3. the provision of paragraph 1. 1 refers to the part of the undertaking of the taxpayer, the payer or the toll collector, which, together with the time from the interest on account of late payment, was covered as a result of the activities listed in that provision.

§ 5. 1. Interest on arrears of tax liabilities secured by mortgage or lien tax are calculated to the date of expiry of the period of limitation of the tax liability, including that date.

2. the provision of paragraph 1. 1 also applies to secured by mortgage or lien tax dues payers or collectors.

§ 6. If the obligation to pay the tax is related to the obligation of filing within the meaning of article 3. 3 section 5 of the Act, and the deadline for filing was deferred by the tax authority or extended by the proper Minister of public financies, interest on late payment shall be charged, starting from the next day after the expiry of the deadline, which has been postponed or extended time for filing.

§ 7. 1. In the case of submission of the application for waiver of interest for late payment of the tax arrears, interest on arrears shall be charged to the date of filing, including that date.

2. in the case of a decision in discharge of their interest on arrears further interest for late payment of outstanding tax arrears are calculated starting from the day following the day on which the application.

§ 8. If the decision refusing remission of tax arrears was delivered to the taxable person: 1) before the expiry of two months from the date of filing application, interest on late payment shall be charged, starting from the day following the expiration of the time limit for payment of the tax;

2) after the expiry of two months from the date of filing application, further interest on arrears is charged with the exception of the period from the day following the day on which it came to the date of notification of this decision, including that date.

§ 9. Of tax arrears that payment was deferred or on installments, interest on arrears shall be charged to the date of filing of the application for postponement or staggering the HP pay tax arrears, including the date, subject to § 10.

§ 10. If the decision not to postpone the time limit for payment or of rescheduling payment of tax or refusing the postponement or rescheduling tax arrears payment instalments has been delivered to the taxable person: 1) before the expiry of two months from the date of filing application, interest on late payment shall be charged, starting from the day following the expiration of the time limit for payment of the tax;

2) after the expiry of two months from the date of filing application, further interest on arrears is charged with the exception of the period from the day following the day on which it came to the date of notification of this decision, including that date.

§ 11. Prolongacyjna fee is charged in case: 1) of the decision to postpone the time limit for payment or for distributing the HP pay tax – from the day following the expiry of the payment of the tax;

2) of the decision to defer or distributing the HP pay the arrears of tax – from the day following the day on which the application is submitted in the case.

§ 12. 1. in the case of the decision on distributing the HP pay tax or tax arrears prolongacyjna fee is billed separately from each installment payable for payment.

2. prolongacyjna Fee is charged for the period until the date of expiry of the time limit tax payments or tax arrears or time-limit for payment of the individual rat tax or tax arrears.

3. payment of the deferred tax or tax arrears or instalments spread over a tax or tax arrears, before the expiry of the payment does not constitute grounds for a reduction in the amount of prolongacyjnej.

4. payment of charges prolongacyjnej before the expiry of the payment does not constitute grounds for a reduction in its amount.

§ 13. The provisions of § 9 and 12 shall apply mutatis mutandis to the deferral or of rescheduling payment of dues payers or collectors.

§ 14. 1. The Bill confirming to the sale or performance of the service shall include at least: 1) first and last names (name or company) and address of the seller and the buyer or the contractor and customer service;

2) the date of issue and the serial number of the Bill;

3) (repealed);

4) the type and quantity of goods or services rendered and their unit prices;

5) total amount of outstanding debts, expressed numerically and in words.

6) (repealed).

2. where the original has been destroyed or lost, again issued the Bill also contains the word "duplicate" and the date of re-issue.

3. The provisions of paragraphs 2 and 3. 1 and 2 shall not apply to invoices issued by tax payers of tax on goods and services.


§ 15. Until 31 December 2005. rounding tax bases, tax amounts, interest on arrears, interest on overpayments, the remuneration rights of payers or collectors and prolongacyjnej follows on the principles laid down in the regulation of the Minister of Finance of 24 December 2002 on charging interest on late payments and fees prolongacyjnej, fillets and the scope of information that must be included in the accounts (Journal of laws No. 240 , item. 2063). § 16. Repealed the Ordinance of the Minister of Finance of 24 December 2002 on charging interest on late payments and fees prolongacyjnej, fillets and the scope of information that must be included in the accounts (Journal of laws No. 240, poz. 2063).

§ 17. The regulation shall enter into force on 1 September 2005.



 

1) Finance Minister heads the Government Department-public finances, based on § 1 paragraph 1. 2 paragraph 2 of the regulation of the Prime Minister of 11 June 2004 on the detailed scope of the Minister of Finance (OJ No 134, poz. 1427).

[1] § 2b added by section 1 of the regulation of the Minister of Finance dated December 17, 2015. amending Regulation on the calculation of interest on arrears and prolongacyjnej, as well as the scope of information that must be included in the accounts (OJ, item 2233). The change came into force January 1, 2016.

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