Key Benefits:
REGULATION OF THE FINANCE MINISTER 1)
of 29 September 2005
on the case and mode of refund of tax on goods and services to diplomatic representations, consular posts, staff members of those delegations and offices, and other persons assimilated to them on the basis of laws, agreements or customs International
On the basis of art. 89 par. 2 of the Act of 11 March 2004. o Tax on goods and services (Dz. U. Nr 54, poz. 535, of late. 1. 2) ) The following shall be managed:
Chapter 1
General provisions
§ 1. [ Regulatory scope] Whenever there is a regulation in the regulation:
1) of the eligible representations-this should be understood by foreign diplomatic representations and consular offices and representatives of international organisations recognised as such by the Republic of Poland, having representation, or established in the territory of the country
2) members of staff-shall be understood by the members of the staff of the eligible delegations, as well as other persons equated to them on the basis of laws, agreements or international customs, if they are not Polish citizens and have no permanent residence within the national territory;
3) the tax office-this is to be understood by the Second Tax Office of Warsaw-Śródmieście;
4) the chief of the tax office-this should be understood by the Chief of the Second Treasury Office of Warsaw-Śródmieście (Warsaw);
5) tax-this should be understood by the tax on goods and services.
Chapter 2
Tax Refund Cases
§ 2. [ Entitled, Return Scope, Return Terms] 1. The tax refund is granted:
1) to the authorized representative for the acquisition of goods and services in the amount (value) resulting from the international agreement or the principle of reciprocity applied by the foreign state to the Polish representations;
2) to the staff members, in the amount (values) resulting from the international agreement or the principle of reciprocity applied by the foreign state to the Polish members of staff.
2. The refund of the tax included in the prices of goods and services acquired by the entities referred to in para. 1, includes the amount of tax specified in the invoice.
3. Information on the quantity (value) of goods or services, the acquisition of which entitles the tax refund, the minister responsible for foreign affairs shall transfer to the authorized representative office and the chief of the tax office.
4. The refund of the tax for the acquisition of the means of transport shall be granted provided that the measure is not surrendered to entities other than those mentioned in the paragraph. 1, for a period of 3 years from the date of its acquisition.
§ 3. 1. The document constituting the basis for the calculation of the tax to be refunded shall be the invoice issued at the acquisition of goods or services.
2. The invoice shall be issued in triplicate, the original of the invoice, together with one copy, shall be given to the purchaser of the goods and services.
Chapter 3
Tax refund mode
§ 4. [ Application on tax return] 1. The application for the refund of the tax, hereinafter referred to as the "application", shall be submitted to the Head of the tax office.
2. The application shall contain:
(1) the amount of the tax in respect of which the persons referred to in Article 2 (2) (1) are applied 1, and in the case of staff members, also the detailed tax amounts related to the acquisition of goods or services for private purposes;
2) the number of the bank account to which the tax refund is to be made.
3. The application shall be accompanied by the following:
1) a list of goods or services acquired for official purposes by the authorized representative, confirmed by the minister competent for foreign affairs;
2) a list of the concerned members of the staff who are entitled to reimbursement of the tax for the acquisition of goods or services for private purposes, together with a list of individual goods or services, confirmed by the minister competent for foreign affairs;
3) the original invoices or certified photocopies of these invoices, if the originals of the invoices were attached to the application for the refund of excise duty.
4. The lists referred to in paragraph. The name of the buyer, the invoice number, the name of the goods or the service, the quantity of goods or the type of services rendered, the value of the net sales, the amount of the tax together with the summaries of the columns in question, should be included in points 1 and 2 of this Article. net sales and tax amounts.
5. The application shall be submitted for a quarterly period, taking into account the amount of tax resulting from the invoices received in the quarter concerned.
§ 5. 1. The tax returns shall be made by the tax office to the bank account indicated in the application, within 30 days from the date of submission of the application.
2. In the event of a reasonable doubt concerning the proposed application, the chief of the tax office shall, indicating the reasons why the submitted application is referred to in doubt, shall request the applicant to submit the necessary explanations, while informing the Minister responsible for foreign affairs.
3. In the case referred to in paragraph. 2. the tax refund shall take place within 30 days from the date of receipt of the explanations of the requested entity, removing the doubts referred to in the paragraph. 2, according to the amounts actually recognised.
4. After considering the application, each original invoice from which the amounts of the tax to be refunded shall be subject to stamping the stamp of the tax office and the punching, in order to avoid reusability.
5. After the tax refund, the tax office shall return stamped and punched originals of the invoices of the entity which submitted them.
§ 6. 1. If the goods are returned, and the authorized representative or staff member requests the refund of the paid price, the seller shall return the charge on condition of receipt of the invoice. The seller shall inform the warden of the tax office by providing a photocopy of the invoice received from the authorized representative or the staff member.
2. If the refund referred to in paragraph 1 1, followed by:
1) after having made, pursuant to § 5, the refund of the tax amount resulting from this invoice or
2) prior to the payment of the tax amount, while the information on the refund of that claim is received by the tax office after the refund of the tax
-the amount of tax to be paid for the following period shall be reduced by that amount.
3. Where the entity does not submit an application for the next period (time periods), the amount of tax resulting from the invoice referred to in paragraph. 2, shall return to the tax office not later than within 6 months from the receipt by the entity of the refund of the amount of tax referred to in § 5.
Chapter 4
Transitional and final provisions
§ 7. [ Transitional provision] The provisions of the Regulation referred to in paragraph 8 shall apply to applications lodged by authorised representatives and staff members before the date of entry into force of this Regulation.
§ 8. The Regulation of the Minister of Finance of 23 April 2004 is hereby repealed. on the case and mode of refund of tax on goods and services to diplomatic representations, consular posts and staff members of those delegations and offices, and other persons assimilated to them on the basis of laws, agreements or customs international (Dz. U. Nr 87, poz. 833).
§ 9. [ 1] The Regulation shall enter into force after 14 days from the date of the announcement.
Minister of Finance: w z. E. Suchocka-Roguska
|
|
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 11 June 2004 on the detailed scope of the action of the Minister of Finance (Dz. U. Nr 134, pos. 1427).
2) The amendments to the said Act were announced in Dz. U. of 2005 No 14, pos. 113, No 90, pos. 756, Nr 143, poz. 1199 and No 179, pos. 1484.
[ 1] This Regulation shall enter into force on 20 October 2005.
