Provide Individual interpretation

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Share with others: ifirma.plBlogTaxesConsequences of (non compliance with an individual tax interpretation In case of any ambiguity as to the correct application of tax regulations, a tax interpretation may be requested. Are there any consequences if the taxpayer does not comply with the individual interpretation issued in his case Individual tax interpretation - issues discussed: Is the tax interpretation binding What does a tax interpretation provide.

Effects of applying an individual interpretation Do I have to follow the issued interpretation Compliance with an interpretation that has been changed or repealed Can the tax office question the issued interpretation phone number list The Director of the National Tax Information, at the request of the interested party, issues an interpretation of the provisions of tax law (individual interpretation in his individual case. Are there any consequences if the taxpayer does not comply Is the tax interpretation binding Although the individual interpretation serves a protective function, it has no legal force. It is not a source of generally applicable law. T



His means that the interpretation is not binding neither for the tax office nor for the person to whom it applies. The interpretation is not a tax ruling or a decision ordering or prohibiting a specific course of action. In an individual tax interpretation, the Director of the KIS states (recognizes whether the position expressed by the applicant (the person asking the question is correct or incorrect - in the opinion of the KIS. So, to put it simply, we can say that an individual interpretation is a position taken by the Director of the KIS on a matter, which is not binding, but constitutes protection against negative consequences for the person who complied with it. What does a tax interpretation  serves a protective function.