TAX DATA 2014
POLAND
General Rules
of Taxation
The legal grounds for imposing tax obligations
are stipulated in the Constitution of the Republic
of Poland effective since 17 October 1997 r.
All new businesses are expected to register with
the appropriate...
More
TAX DATA 2014
POLAND
General Rules
of Taxation
The legal grounds for imposing tax obligations
are stipulated in the Constitution of the Republic
of Poland effective since 17 October 1997 r.
All new businesses are expected to register with
the appropriate local tax office and obtain an NIP
number (taxpayer identification number).
Polish law provides for two ways in which tax
liabilities arise: through the occurrence of specific
events, which cause tax liabilities to arise; nearly all
tax liabilities incurred by businesses are created in
this fashion on the basis of an administrative order
specifying the amount to be paid.
Fiscal administration in Poland consists of two
primary parts:
a) local bodies of governmental administration that
are subordinate to the Minister of Finance,
b) bodies of local government units.
Within governmental tax administration the following
bodies exist with the power to issue decisions:
a)
tax bodies i.e. the Minister of Finance, the
Directors of the Tax Cham
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