Regulation Of The Minister Of Finance Dated 22 December 2011 On The Certificates Issued By The Tax Authorities

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 22 grudnia 2011 r. w sprawie zaświadczeń wydawanych przez organy podatkowe

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REGULATION OF THE FINANCE MINISTER ¹⁾

of 22 December 2011

on certificates issued by tax authorities

On the basis of art. 306j of the Act of 29 August 1997. -Tax Ordinance (Dz. U. of 2005 No. 8, pos. 60, of late. 1. ²⁾) The following shall be managed:

§ 1. The Regulation shall specify:

1) mode of issuing certificates;

2) a formula of the statement of the spouse of the taxable person to remain with the taxable person in property referred to in art. 306h § 2 of the Act of 29 August 1997. -Tax law, hereinafter referred to as "the Act";

(3) a model of the records of the information provided or received in the case of certificates and the detailed method of carrying it out;

4) the model of the register of certificates and the detailed way of its conduct;

5) the local property and the property of the tax authorities for the issue of certificates;

6) the models of attestasings specified in the Act.

§ 2. If the request for the certificate does not include the tax ID of the NIP or the PESEL number, and the applicant has not been released from the register obligation or has not been placed under the registration obligation referred to in the rules of the rules records and identification of taxpayers and payers or in the rules on population records, the tax authority after the exhaustion of the mode of procedure laid down in Art. 169 § 1 of the Act leaves the request without consideration.

§ 3. If, according to the disposition contained in the application, the certificate is to be transferred to the applicant staying abroad through the Polish diplomatic representation or consular office, the tax authority shall send the certificate to the applicant representation of the applicant after the collection of the consular fee or the office of office.

§ 4. The tax authority shall issue a certificate of non-arrears in taxes or a state of arrears after the agreement:

1) with the tax authorities, which were the relevant locals, if they were indicated in the application of the taxable person or in the letter of consent, referred to in art. 306g § 1 pt. 2 and art. 306h § 1 of the Act;

2) with the tax authorities, from whom he has been awarded the implementation titles.

§ 5. 1. The certificate, at the request of the entities mentioned in Art. 306g § 1 pt. 2 and art. 306h § 1 of the Act, shall be issued with the consent of the taxpayer expressed in writing, with his signature officially or notarized.

2. The basis for the issue of the certificate of non-payment in taxes or stating the status of the arrears, relating to the business activity, constitutes the consent of the taxpayer expressed in writing, with his signature and the stamp used for the purposes of this activity.

3. In the cases referred to in art. 306g § 1 pt. 2 and art. 306h of the Act, the term for the issue of the certificate shall be calculated from the date of submission of the declaration of the taxpayer expressing consent.

§ 6. The formula for the claim of the spouse of the taxable person to remain with the taxable person in property is set out in Annex 1 to the Regulation.

§ 7. 1. Returned to another tax authority for the information necessary to issue the certificate and the transmission of the requested information should be made in electronic, telephone or fax form and without undue delay, confirmed in writing.

2. The transfer or receipt of the information shall be recorded in the records of the submitted or received information in the matters of the certificate, indicating: the tax authority to whom the information was received or from which the information was received, and the name and the staff of the staff of the authority to whom the information received or the information received or of the information received has been received.

3. Model of the records referred to in paragraph. 2, set out Annex No 2 to the Regulation.

§ 8. 1. In the register of certificates shall be entered:

1) the name or name, place of residence or address of the registered office and the tax ID of the NIP or the PESEL number of the applicant applying for the certificate;

2) the date of the impact of the application or of the consent referred to in art. 306g § 1 pt. 2 and art. 306h of the Act;

(3) the registration number of the certificate;

4) information on the content of the application;

5. information on how the application is handled;

6) information on the content of the certificate;

7. information on the method of service of the certificate.

2. The data referred to in paragraph. 1, shall be entered in the register without undue delay.

3. The model of the register of certificates shall be set out in Annex 3 to the Regulation.

§ 9. The certificates shall be issued by the tax authority competent in rem and in respect of the various tax obligations.

§ 10. 1. Designs of certificates of:

1. non-arrears in taxes or in the state of arrears, set out in Annex 4 to the Regulation;

2) the amount of the obligations of the deceased-specifies Annex No 5 to the Regulation;

3. the amount of the tax arrears of the transferor-set out Annex No 6 to the Regulation;

4) the amount of tax arrears of the taxpayer-defines Annex No 7 to the Regulation;

5) the amount of turnover in the tax on goods and services and excise duty, as well as the income of the taxpayer in personal income tax-defines Annex No 8 to the Regulation;

6) the amount of turnover in the tax on goods and services and excise duty, as well as the income of the taxpayer in corporate income tax-is set out in Annex No 9 to the Regulation.

2. At the request of the applicant, a certificate shall be issued on the form submitted by him, if on this form it is possible to include by the tax authority issuing an annotation on the tax charge.

3. If the form referred to in paragraph is submitted by the applicant 2, is drawn up in a foreign language, the certificate appears on this form, subject to submission by the applicant of his translation into Polish, certified by a sworn translator.

§ 11. The Regulation of the Minister of Finance dated 22 August 2005 is hereby repealed. on the certificates issued by the tax authorities (Dz. U. Nr. 165, pos. 1374, of late. 1. ³⁾).

§ 12. This Regulation shall enter into force on 1 January 2012.

Minister of Finance: wz. Mr Kotecki

¹⁾ The Minister of Finance directs the government administration-public finances, pursuant to § 1 paragraph. 2 point 2 of the Regulation of the Prime Minister of 18 November 2011 on the detailed scope of the action of the Minister of Finance (Dz. U. Nr. 248, pos. 1481).

²⁾ Amendments to the text of the single law have been announced in the Dz. U. of 2005 Nr 85, pos. 727, Nr 86, pos. 732 and Nr 143, pos. 1199, 2006 No. 66, pos. 470, Nr 104, poz. 708, Nr 143, poz. 1031, No. 217, pos. 1590 and No. 225, pos. 1635, 2007 No. 112, item. 769, Nr 120, poz. 818, No. 192, pos. 1378 and No. 225, pos. 1671, 2008 No. 118, pos. 745, Nr 141, poz. 888, Nr 180, pos. 1109 and No. 209, pos. 1316, 1318 and 1320, of 2009 Nr 18, pos. 97, Nr 44, poz. 362, No. 57, pos. 466, Nr 131, poz. 1075, Nr 157, pos. 1241, No. 166, pos. 1317, Nr 168, pos. 1323, Nr 213, poz. 1652 and No. 216, pos. 1676, of 2010. Nr 40, pos. 230, No 57, pos. 355, No. 127, pos. 858, Nr. 167, pos. 1131, Nr 182, pos. 1228 and No. 197, pos. 1306 and 2011 Nr 34, pos. 173, No. 75, pos. 398, Nr 106, poz. 622, Nr 134, pos. 781, Nr 171, pos. 1016, Nr 186, pos. 1100, Nr 199, pos. 1175, No. 232, pos. 1378, No 234, pos. 1391 and No. 291, pos. 1707.

³⁾ Amendments to that Regulation have been announced in the Official Journal of the European U. 2006 r. No. 146, pos. 1062, of 2007 #123, pos. 854 and No. 246, pos. 1819, 2008 No. 237, item. 1663 and 2009 No 176, item. 1363.

Annex 1. [ ORD-M]

Annexes to the Regulation of the Minister of Finance
of 22 December 2011 (pos. 1726)

Annex No 1

ORD-M

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