Waiver of collection of the tax applied to revenues from retail sales achieved from 1 September until 31 December 2016. This means that tax obligation the tax on retail sales effectively expired and the taxpayer will not be obliged to pay tax for this period, said.
MF recalled that on 19 October 2016. entered into force the decree of the omission to levy a tax on retail sales. – but this does Not exempt from other tax responsibilities, including filing monthly tax returns in the amount of tax on retail sales (RSP-1) , – emphasizes the Ministry of Finance.
according to partner of the law hospital medical center Andrew Nikończyk, in accordance with the law on the tax from retailers, the taxpayer must pay the tax and file a Declaration in the up to 25. day of the month following the month to which the tax applies. In October, this day, by the way, next Tuesday. – the failure to submit Declaration within the prescribed period is a violation of the criminal code on the – added Nikończyk.
on Tuesday, the government approved the draft law suspends the tax from retailers until January 1, 2018. As stated in the results of the government meeting, the draft of the amendments proposed to the provisions of the law on retail trade was used the revenues from sales achieved from January l, 2018, and, as a consequence, does not apply to revenues from retail reached in the period from September 2016. until December 2017.
this Means that there will be a cessation of the application of the law, potential taxpayers this tax should not file tax returns about its size, and calculate and pay the tax on account of the tax Inspectorate until the end of 2017. The proposed period in which the law will not be applied, will allow the European Commission to make a final decision on the matter – said the press service of the government.
According to the government, thanks to the adopted changes, in case of a possible approval by the European Commission that the provisions of the law on the tax on retail sales do not coincide with the domestic market – reach of state aid, which you have to repay with interest. In the project it is proposed that the act came into force on the day following the date of publication in the Official Gazette.
on 19 October this year in force resolution of the Russian Federation about the omission of tax collection on retail sales. It provides that the termination of collection of tax applies to income arising as from 1 September 2016. until December 31, 2016.
the legislative Initiative of the Ministry of Finance is the result of a decision of the European Commission from 19 February 2016, which began a detailed investigation against Polish tax on retail sales. The Commission fears that a progressive tax rate based on the magnitude of income recognized enterprises with a low income advantage over their competitors.
at the same time, the EC has committed Poland to eliminate the use of this tax until the end of its analysis by the Commission. in Accordance with EC, she does not dispute the right of Poland to a decision about the level of taxation or the purposes of certain taxes and fees. Indicates, however, that the tax system should be in accordance with EU legislation, including rules of state aid.
the Law ” on tax on retail sales was introduced two tax rates from trade: 0.8 percent. of income between 17 million and 170 million rubles per month and 1.4 percent. of revenue over 170 million rubles. per month. Sum, free of tax set for the year in the amount of 204 million. In accordance with the law, the taxpayers of this tax shall first file a Declaration and pay the tax to the tax inspection on 25 October 2016.
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