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

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
On the basis of article. 306j Act of 29 August 1997 – tax (Journal of laws of 2005, No. 8, item 60, as amended. 2)) are managed as follows: § 1.  The regulation defines: 1) mode for issuing of certificates;

2) claims the spouse of the taxpayer for items of a taxpayer in the commonality of the material, referred to in article 2. 306h § 2 of the Act of 29 August 1997-the tax code, hereinafter referred to as "the Act";

3) records transmitted or received information on certificates and detailed manner its conduct;

4) registry certificates and detailed their conduct;

5) jurisdiction and venue of the tax authorities to issue certificates;

6) patterns of certificates referred to in the Act.

§ 2.  If the request to issue a certificate does not have a SOCIAL SECURITY number either NIP tax, and the applicant has not been released from the obligation of registration or has not been included in the duty of registration referred to in the provisions of the rules and the identification of taxpayers and payers or in the rules about the population register, the tax authority after running out procedure referred to in article 1. 169 section 1 of the Act leaves the request without consideration.

§ 3.  If, in accordance with the request contained in the application a certificate is to be provided to the applicant residing abroad through the Polish diplomatic or consular office, the tax authority shall send a certificate to the agency or the Office of the applicant's service goal once you have downloaded the consular fees.

§ 4.  The tax authority shall issue a certificate of no arrear taxes or stating the status of arrears after consultation: 1) from the tax authorities, which were competent, if they have been indicated in the taxpayer's request or in writing which expresses consent, referred to in article 1. 306g § 1 paragraph 2 and article. 306h § 1 of the Act;

2) with tax authorities, from which it has to implement enforceable titles.

§ 5.  1. the certificate, at the request of the entities referred to in article 1. 306g § 1 paragraph 2 and article. 306h § 1 of the Act, is issued with the consent of the taxpayer, expressed in writing, with his signature officially or notarized certified.

2. The basis for issue of the certificate of no arrear taxes or stating the status of the backlog related to the economic activity, the taxpayer's consent is expressed in writing, with his signature and the seal used for the purposes of this activity.

3. In the cases referred to in article 1. 306g § 1 paragraph 2 and article. 306h of the Act, the time limit for issue of the certificate shall be calculated from the date of submission of the claim of the taxpayer to express consent.

§ 6.  The taxpayer's spouse claims pattern of children of the taxpayer in the commonality of property specifies the attachment # 1 to the regulation.

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

2. The transfer or receipt of information is recorded in the records of the transmitted or received information on certificates, indicating: the tax authority to whom or from whom the information was received, the name and surname and position of the official employee of the authority to whom or from whom you received the information content conveyed or received information.

3. the records referred to in paragraph 1. 2, set out in annex 2 to the regulation.

§ 8.  1. register of certificates shall be entered: 1) the name and surname or name, place of residence or address of the registered office and tax ID TAX ID or social security number the applicant applying for the issue of a certificate;

2) the date of receipt of the application or consent referred to in article 1. 306g § 1 paragraph 2 and article. 306h of the Act;

3) registration number of the certificate;

4) about the content of the application;

5) information about how to attend to the request;

6) about the content of the certificate;

7) information about how to service a certificate.

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

3. the model registry certificates set out in the annex 3 to this regulation.

§ 9.  The certificate shall be issued by the tax authority competent objectively and locally in cases of individual tax liability.

§ 10.  1. Patterns of: 1) no arrear taxes or confirming the status of the backlog is defined in annex 4 to the regulation;

2) the amount of the obligations of the testator is set out in annex 5 to the regulation;

3) the amount of tax arrears the seller-defined in annex 6 to the regulation;

4) the amount of tax arrears of the taxpayer – specifies the annex 7 to Regulation;

5) turnover in goods and services tax and excise tax, and the income of the taxpayer in income tax from individuals – set out in annex 8 to Regulation;

6) turnover in goods and services tax and excise tax, and the income of the taxpayer in income tax of legal persons is set out in annex 9 to regulation.

2. At the request of the applicant the certificate is issued on the submitted by the form, if in that form it is possible the inclusion by the tax authority issuing the certificate of an annotation on stamp duty.

3. If the submitted by the applicant form, referred to in paragraph 1. 2, is drafted in a foreign language, the certificate appears on this form, subject to the submission by the applicant of its translation into Polish, certified by a sworn translator.

§ 11.  Repealed the Ordinance of the Minister of Finance dated 22 August 2005 in the case of certificates issued by the tax authorities (OJ No 165, poz. 1374, as amended. 3)).

§ 12.  The regulation shall enter into force on 1 January 2012.



Minister of Finance: wz. L. Wright 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) 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, 2008 No. 118, item. 745, no. 141, item. 888, # 180, item. 1109 and No. 209, item. 1316, 1320 and 1318, 2009. # 18, item. 97, # 44, item. 362, no. 57, item. 466, # 131, poz. 1075, No 157, item. 1241, No 166, item. 1317, # 168, item. 1323, # 213. 1652 and # 216, item. 1676, 2010 # 40. 230, no. 57, item. 355, no. 127, item. 858, no. 167, item. 1131, no. 182, item. 1228 and # 197. 1306 and 2011 No. 34, item. 173, no. 75, item. 398, no. 106, item. 622, # 134, item. 781, # 171, poz. 1016, # 186, item. 1100, # 199, item. 1175, no. 232, poz. 1378, no. 234, poz. 1391 and # 291. 1707.3) of the said Regulation Changes were announced in the journal of laws of 2006, no. 146, item. 1062, 2007 No. 123, item. 854 and # 246. 1819, 2008 # 237. 1663 and 2009 # 176, item. 1363. the annex 1. [ORD-M]

The annexes to regulation of the Minister of Finance dated 22 December 2011 (1726) Annex # 1 ORD-M annex 2. [Records of the transmitted or received information on certificates]

Appendix 2 Records transmitted or received information on certificates in annex 3. [Registry certificates]

Annex # 3 Register certificate annex 4. [AND IN]

Annex No. 4 and in annex 5. [ZAS-S]

Appendix 5 and-S annex 6. [AND]

Annex No. 6 and-with Annex 7. [ZAS-P]

Annex No. 7 and-P Annex 8. [ZAS-DF]

Annex 8 and annex 9-DF. [ZAS-DP]

Annex No. 9 and-DP

Related Laws