Revenues of independent public health care units from the tax law perspective
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Financial statements and tax returns of Independent Public Health Care Units (SP ZOZ), which are intended to protect and promote health, should be prepared in compliance with the requirements of all legal regulations concerning SP ZOZ activ-ities. Considering the legal framework of SP ZOZ activities, the principles of their financing and cost accounting, the specificity of documentation and presentation of events and economic transactions are the elements to be taken into account in de-veloping correct tax solutions applying to this type of activity. The article raises issues related to the payment of taxes by SP ZOZ on non-charged benefits, appro-priations from EU structural funds, grants, donations of assets, loans extended and depreciated. The article stresses the significance of the possibility of income tax exemption for SP ZOZ with the assumption that the requirements defined by the law are met (realization of statutory health protection objectives and assigna-tion of revenues for statutory purposes). The privileged position of SP ZOZ in rela-tion to other taxpayers is emphasized, and attention is paid to the practical aspects and implications of the solutions provided for by tax law.
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