Post by account_disabled on Nov 14, 2023 9:10:43 GMT 5.5
If the Act on PCC determines the scope of taxation with tax on civil law transactions. First of all, the subject of taxation on civil law transactions are civil law transactions list exhaustively in the regulation in question, which include: contracts and activities sale and exchange of property and property rights, loan of money or items specifi as to genre, donation in the part regarding the recipient's takeover of the donor's debts and burdens or obligations, life annuity.
Division of inheritance and abolition of co-ownership in the part regarding repayments or additional payments, irregular deposit, partnership, establishment of paid usufruct and paid easement, establishment of a mortgage; changes to the above contracts philippines photo editor if they result in an increase in the tax base; court decisions, including arbitration ones, and settlements, if they produce the same legal effects as the civil law transactions list in point 1 or 2. In turn, in accordance with the provisions of Art. 1 section 4 of the PCC Act.
Civil law transactions are subject to tax, provid that their subject is: things locat in the territory of the Republic of Poland or property rights exercis in the territory of the Republic of Poland; things locat abroad or property rights exercis abroad, if the buyer has his place of residence or register office in the territory of the Republic of Poland and the civil law transaction was perform in the territory of the Republic of Poland. Please remember that as a result of concluding any of the agreements list in Art. 1 of the PCC Act, the taxpayer is oblig to pay tax on civil law transactions within.
Division of inheritance and abolition of co-ownership in the part regarding repayments or additional payments, irregular deposit, partnership, establishment of paid usufruct and paid easement, establishment of a mortgage; changes to the above contracts philippines photo editor if they result in an increase in the tax base; court decisions, including arbitration ones, and settlements, if they produce the same legal effects as the civil law transactions list in point 1 or 2. In turn, in accordance with the provisions of Art. 1 section 4 of the PCC Act.
Civil law transactions are subject to tax, provid that their subject is: things locat in the territory of the Republic of Poland or property rights exercis in the territory of the Republic of Poland; things locat abroad or property rights exercis abroad, if the buyer has his place of residence or register office in the territory of the Republic of Poland and the civil law transaction was perform in the territory of the Republic of Poland. Please remember that as a result of concluding any of the agreements list in Art. 1 of the PCC Act, the taxpayer is oblig to pay tax on civil law transactions within.