Regulation Of The Minister Of Finance Dated December 27, 2010 On The Countdown And Return The Amounts Expended On The Purchase Of Kas Registrants

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 27 grudnia 2010 r. w sprawie odliczania i zwrotu kwot wydatkowanych na zakup kas rejestrujących

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On the basis of article. 111 paragraph 1. 7 paragraphs 1 and 2 of the Act of 11 March 2004 on tax on goods and services (Journal of laws of 2011 # 177, item 1054, as amended) are managed as follows: § 1. The regulation specifies the conditions and mode of deduction from the amount of tax due (reimbursement) the amount referred to in article 1. 111 paragraph 1. 4 and 5 of the Act of 11 March 2004 on tax on goods and services, hereinafter referred to as "the Act", and cases, conditions and refund to the taxpayer amounts referred to in article 1. 111 paragraph 1. 6 of the Act, and other cases of breach of their deduction (repayment), causing the need to make the taxpayer a refund of those amounts.

§ 2. 1. the amount of the Deduction referred to in article 1. 111 paragraph 1. 4 of the Act, hereinafter referred to as the "deduction", or it can be made provided: 1) by a taxable person to the competent Director of the tax office, before the date of the start of the accounting market and amounts of tax, written notification of the number of cash registers registrants and site (a) use, that the taxpayer intends to apply to the check-in;

2) start recording on the market and the amounts of tax payable not later than the applicable time limits, using kas registrants acquired at a time when money was covered by an important confirmation that the money these comply with the functions listed in the article. 111 paragraph 1. 6a Act and the criteria and the technical conditions that must match the, hereinafter referred to as "confirmation";

3) possession by the taxable person, proof of payment in full for cash which will record all holdings.

2. In the case of taxable persons who intend to apply to the marketing and sales tax amounts owed to one money which will record all holdings, the notification referred to in paragraph 1. 1 paragraph 1, may be made on the form of the Declaration of the place of installation the cash register, in accordance with the provisions relating to criteria and technical specifications, which must match the cash recording, and their conditions of application, if the application has been submitted before the date of the start of the mandatory check-in these amounts.

§ 3. 1. The deduction may be made in the tax return for the tax on goods and services for the billing period in which you started checking in marketing and the amounts of tax due, or for the periods following the billing period.

2. the amount of the deduction in the tax period may not be more than the amount of the difference between the amount of tax payable and the amount of the input tax referred to in article 1. 86 of the Act.

3. where the amount of the input tax is greater than or equal to the amount of tax in the tax period, the taxpayer may receive a refund of the amount expended on the purchase of kas, except that in the tax period the amount of the refund may not exceed the equivalent of: 1) 25% of the amount corresponding to 90% of the purchase price (without tax), but not more than £ 175-if the taxpayer consists of declarations for monthly periods , or 2) 50% of the amount corresponding to 90% of the purchase price (without tax), but not more than £ 350-if the taxpayer consists of declarations for quarterly periods.

4. In the case of taxable persons unless in the form of a lump sum payment, as referred to in article. 114 of the Act, the amount of the deduction for a given tax period shall not exceed the amount that should be subject to the payment to the IRS.

§ 4. 1. In the case of taxable persons referred to in article 1. 111 paragraph 1. 5 of the Act, the return of the amount referred to in art. 111 paragraph 1. 4 of the Act shall be made at the request of the taxpayer submitted to the competent Director of the tax office.

2. the application shall contain: the name and surname or name of the taxable person, the address, and tax identification number, and in the case of taxable persons supplying services passenger services and freight trains personal and porters-plus information about issue of license to road transport by taxi and the registration number and side taxi, in which you installed money which will record all holdings.

3. the application referred to in paragraph 1. 2, include: 1) data identifying the full name or the name of the operator service cash registers, which made the fiscal receipts cash register;

2) original invoice confirming the purchase of the cash register along with proof of payment in full for cash which will record all holdings;

3) information about the bank account number of the taxable person or of his account in a cooperative hand credit unions is a member of that repayment;

4) a photocopy of the certificate carried out re-verification of the taximeter with cash to apply special to keep records for the provision of these services, including integrated in one housing with cash-in the case of taxable persons providing passenger services and freight personal taxi service and porters.

§ 5. In the case of the purchase of recording cash registers integrated in one metered taxis, acquired at a time when money was covered by an important confirmation, deductions and refunds referred to in paragraph 3, shall apply mutatis mutandis.

§ 6. 1. taxable persons shall be required to refund deducted or returned them to the amounts spent on the purchase of kas, where over a period of three years from the date of check-in: 1) cease business;

2) the opening of the liquidation;

3) will be declared bankrupt;

4) sale of the company or permanent establishment (branch), and the legal successor will not make the sale, referred to in article 1. 111 paragraph 1. 1 of the Act;

5) make a deduction in breach of the conditions referred to in paragraph 2 and 3.

2. refund deducted or returned amounts disbursed to buy cash registers on the cases referred to in article 1. 111 paragraph 1. 6 of the Act, and in the cases referred to in paragraph 1. 1, paragraphs 4 and 5, refers only to those cash registers, where these conditions or cases.

3. Return deducted or returned amounts disbursed to buy cash registers should be made to the account of the recording the proper tax office within: 1) to 25. day of the month following the month in which a) created the circumstances justifying such a return, if the taxpayer settles tax for monthly periods, b) quarter in which arose the circumstances justifying such a return, if the taxpayer settles tax for quarterly periods;

2) until the end of the month following the month in which the resulting circumstances justifying repayment in the case of taxable persons referred to in article 1. 111 paragraph 1. 5 of the Act.

§ 7. The regulation shall enter into force on 1 January 2011.2) 1) Finance Minister heads the Government Department-public finances, based on § 1 paragraph 1. 2 paragraph 2 of the regulation President of the Council of Ministers of 18 November 2011 on the detailed scope of the Minister of Finance (OJ No 248, item 1481).

2), this regulation was preceded by a regulation of the Minister of Finance of 19 December 2008 on the countdown and return the amounts expended on the purchase of kas registrants (OJ No 228, item 1509), which repealed on the date of entry into force of this regulation, in accordance with article 5. 3 of the law of 2 December 2009 amending the law on tax on goods and services (Journal of laws No. 215, poz. 1666).

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