Regulation Of The Minister Of Finance Of December 23, 2008 On The Model Form Of Payment Cash And Debit To The Account Of The Tax Authority

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 23 grudnia 2008 r. w sprawie wzoru formularza wpłaty gotówkowej oraz polecenia przelewu na rachunek organu podatkowego

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On the basis of article. 60 § 3 of the Act of 29 August 1997.-tax (Journal of laws of 2005, No. 8, item 60, as amended. 2)) are managed as follows: § 1. 1. Specifies the form of payment cash and debit to the account of the tax authority, annex 1 to the regulation.

2. technical parameters of the form wire transfer/cash deposit specifies Poland Standard PN-F-01101 "Banking and related financial services-form credit transfer/cash deposit (WP)".

3. Explanatory notes to the form "wire transfer/cash deposit to the account of the tax authority" along with sample ways to fill it are defined in annex 2 to the regulation.

§ 2. The regulation shall enter into force on 1 January 2009.3) Finance Minister: j. Vincent-Rostowski 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 16 November 2007 on the detailed scope of the Minister of Finance (OJ No 216, 1592).

2) Changes the consolidated text of the said Act were announced in the journal of laws of 2005, no. 85, item. 727, no. 86, item. 732 and # 143, item. 1199, 2006 No. 66, item. 470, no. 104, item. 708, no. 143, item. 1031, no. 217. 1590 and No 225, item. 1635, 2007 No. 112, item. 769, no. 120, item. 818, no. 192, item. 1378 and # 225, item. 1671 and 2008 # 118, item. 745, no. 141, item. 888, # 180, item. 1109 and No. 209, item. 1316 and 1318, 1320.

3), this regulation was preceded by a regulation of the Minister of Finance of 29 June 2004 on the model form to deposit cash and debit to the account of the tax authority (Journal of laws No. 182, item 1882), which is repealed with effect from 1 January 2009.

Annex 1. [A MODEL FORM TO DEPOSIT CASH AND DEBIT TO THE ACCOUNT OF THE TAX AUTHORITY]

The annexes to regulation of the Minister of Finance of December 23, 2008 (1636) Annex # 1 MODEL FORM DEPOSIT CASH and DEBIT to the ACCOUNT of the TAX AUTHORITY, annex 2. [EXPLANATORY NOTES TO THE FORM "WIRE TRANSFER/CASH DEPOSIT TO THE ACCOUNT OF THE TAX AUTHORITY" ALONG WITH SAMPLE MEANS HIS FILL]

Annex 2 EXPLANATION of the form "WIRE TRANSFER/CASH DEPOSIT to the ACCOUNT of the TAX AUTHORITY" along with sample WAYS to FILL field number field name field content or its part 1 2 3 01 and 02 tax authority name Field must be filled in.

In this field, type the name of the tax authority in accordance with the jurisdiction, for example. The tax office in bolesławiec.

By filling in your own handwriting, on each line, you can enter a maximum of 27 characters (from the beginning). When you enter the data, you must use a letter (digits and capital letters-each character in a separate box) in black or blue.

By filling out the typescript, on each line, you can type up to 54 characters (from the beginning). The data type in a way that allows unambiguous reading. by typing characters in one string, with explicit spacing, ignoring the breakdown of the grid, not going beyond the outline of the field. Personalize your machine should be carried out with black.

Where at the end of the first line is the end of a Word, the second line should start with a space. It is recommended that you use capital letters.

03 the bank account number of the tax authority Field must be filled in.

The field is intended for you to type the account number NRB competent tax authority.

By filling in the fields, you must apply the principles listed in the # 01 and 02.

If you use handwriting to write NRB should start from the first grid-each digit must be entered in a separate box with black or blue. Do not type any delimiters, for example. „-”.

In the case of filling in the typescript NRB type from the first grid, separated by a single space the first two digits, which, in turn, group of four digits and a group of separate a single space. Do not type any delimiters, such as "-". Personalize your machine should be carried out with black.

A valid digit grouping is shown below: 70 1020 1036 0000 0789 8941 1111 04 WP Constant indication of payment method:-in-cash P-credit transfer Box fills receiving the payment order form for credit transfer shall be crossed out by using the "X" sign in and deposit cash sign P.

05 the amount field must be filled in.

By filling in the fields, you must apply the principles listed in the # 01 and 02.

The amount should be entered in digits (Buck, separated by a comma) from the left side of the field (if there is no pennies, type two zeros after the decimal point). Do not use dots separating thousands, millions, etc. If you fill the typescript should be preceded by two asterisks (* *). In the case of filling in your own handwriting the comma that separates the buck should be placed in a separate box.



1 2 3 06 bank account holder (transfer)/kwota in words (deposit) field must be filled in.

Depending on the payment method in the type in the case of:-transfer bank account number or account in a cooperative hand credit unions NRB, cash--the amount in words.

When making the transfer, when you enter the NRB, should apply the rules on entering the NRB tax authority specified in the 03.

In the case of a cash deposit by entering the amount in words handwriting shall be permitted to write continuously in any way. For the filling in of the typescript are allowed the use of shortcuts consecutive digits, using the following principle of shortening the 0-0s, 1-unit, 2-two 3-out *, 4 f *, 5-beautiful *, 6-six 7 Aug *, 8 * axis, 9-thanks.

07 and 08 the name and address of the principal field must be filled in.

By filling in the fields, you must apply the principles listed in the # 01 and 02.

In this field you must enter the name and surname (company) name and address of the holder (the contributor).

In the case of a natural person, you must type the full name and address of the place of residence (stay), having regard to the spaces and the required separator characters.

In the case of a legal person, type the name of the company and its address, having regard to the spaces and the required separator characters.

09 D & C or the ID of the principal companion field must be filled in.

By filling in the fields, you must apply the principles listed in the # 01 and 02.

Enter the tax identification number of the debtor without the separator characters (without the dashes), for example. 8351245258, starting from the first. If the required does not have a tax identification number, you must enter the supplemental ID: * number NUMBER when required is a legal person or an organizational unit without legal personality, but having the COMPANY number, social security number, if the payer is an individual who has a social security number.

If the required does not have one of the above numbers, NIP, REGON or SOCIAL SECURITY, type the number of your passport or ID card number or the number of other evidence of identity (no delimiters).

10 type of the identifier field must be filled in.

If in the 09 you typed: tax identification number, type N, REGON, type R, no SOCIAL SECURITY, type P, series and number of the identity card, type 1, series and number of passport, type 2, the number of other evidence of identity, type 3.

11 period (year, type the period, no period) field must be filled in, except when the payment applies to debts not related to billing period (for example, inheritance tax and gift tax, tax on civil law transactions). Type, which period applies to the payment made (no delimiters): R-K-year quarter, M-month, D-decade, J-day.

For example: deposit applies to income tax on legal persons for 2007, type 07R (example 1), payment of applicable income tax from individuals for 2007, type 07R (example # 2), * deposit applies to the flat-rate income tax revenue people the clergy for 3rd quarter 2007, type-07K03, deposit applies to the goods and services tax for the month of February 2007. , type-07M02 1 2 3 * deposit applies tax on games for two decade, July 2007, type-07D0207, deposit applies to excise for 7 day of March 2007, type-07J0703.

12 form or symbol of payment field must be filled in: 1. If the deposit applies to testimony or declaration, then enter the symbol of the form eg. P1T-37, VAT-7, CIT-8 (example # 1 and 2).


2. If the payment of duty stems from the decision, order or enforcement of the tax authority, type of payment symbol, for example: PIT-deposit applies to decisions on income tax of individuals (example, # 4), CIT-deposit applies to decisions on income tax from legal persons, VAT deposit applies to decisions on the goods and services tax, AKC deposit applies to decisions on excise duties.

In the case of a deposit for tax payment symbol must be compatible with the symbol specified in the list of numbers of the bank accounts of tax offices.

3. If payment is made to a bank account of the local government unit, type a symbol of OTHER payments.

13 identification of the obligations (type of document, for example, the title of the decision, the Executive order) By filling in the fields, you should apply the principles listed in the # 01 and 02.

The field is filled, if: 1) payment of duty stems from the decision, order, writ, then obliged by filling out the field entered in the short nature of the administrative act and his signature in the body of the Act, such as: * enforcement SM1-0987-07 (example # 3), decision US-732-89-07 (example no. 4);

2) payment shall be made to a bank account of the local government unit and at the same time does not follow from the decision, order or writ, then type in the short nature of the claims, for example: *. real estate (deposit applies to the property tax), * Pod. forest (forest tax applies to the deposit), * Pod. Agriculture (deposit applies to agricultural tax), Charged from the pos. (deposit fee is the possession of dogs).

14 stamp, date and signature of the principal stamp, which can be used optionally (do not use red ink), order date and the signature of the principal.



Example form credit transfer/cash deposit correctly completed in typescript form Example credit transfer/cash deposit correctly filled handwriting

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