Regulation Of The Minister Of Finance Dated March 12, 2013 On A Model Summary Declaration For Goods And Services Tax In Personal Taxi Services Taxed In The Form Of A Lump Sum

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 12 marca 2013 r. w sprawie wzoru skróconej deklaracji dla podatku od towarów i usług w zakresie usług taksówek osobowych opodatkowanych w formie ryczałtu

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On the basis of article. paragraph 114. 5 of the Act of 11 March 2004 on tax on goods and services (Journal of laws of 2011 # 177, item 1054, as amended. 2)) are managed as follows: § 1. Specifies the pattern of summary declaration for goods and services tax in personal taxi services taxed in the form of a lump sum, annexed to the regulation.

§ 2. 1. the Declaration referred to in § 1, shall apply, starting from the settlement by April 2013.

2. a model for the Declaration, along with the explanations referred to in annex 9 to regulation of the Minister of Finance of 28 November 2008 on the model of tax for the goods and services tax (Journal of laws No. 211, poz. 1333, as amended. 3)), can be used for no more than to settle for the last accounting period 2013.

§ 3. The regulation shall enter into force on 1 April 2013, 4) Finance Minister: wz. J. Cichoń 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 2012. 1342, 1448, 1529 and 1530, and from 2013. 35.3) of the said regulation have been published in OJ of 2009 # 222, item. 1763, from 2010, # 250, item. 1681, 2011 No 153, item. 906 and from 2012. 584 and 1550.

4) the scope of the matters regulated by this regulation was previously regulated by the regulation of the Minister of Finance of 28 November 2008 on the model of tax for the goods and services tax (Journal of laws No. 211, poz. 1333, with 2009 No. 222, item 1763, from 2010, # 250, poz. 1681, 2011 No 153, item 906 and from 2012.584 and 1550) , which in this respect is repealed with effect from the entry into force of this Regulation pursuant to article. 15 of the Act of 7 December 2012. amending the law on tax on goods and services and certain other laws (Journal of laws of 2013, item 35).

Annex 1. [-12]

The annex to regulation of the Minister of Finance dated March 12, 2013 (. 356) VAT-12

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