Zaliczenie nadpłaty – rozwiązania modelowe

• Authors: Aneta Szymczak
• Languages of publication: PL

Abstracts

EN

The subject matter of this article is the accounting of overpayment for arrears, current and future tax obligations. According to art. 76 Polish Tax Ordinance Act (1997), overpayment with interest thereon shall be ex officio credited to arrears and current tax obligations. Future tax obligations can be subject to accounting only on taxpayer's application. However, the lack of precision in the Tax Ordinance Act leaves a great scope of interpretation up to administrative discretion. In consequence, taxpayers are unable to foresee which tax obligation overpayments will be accounted. From the Tax Ordinance Act it is unclear which tax obligations will be treated as overdue, current and future tax obligations by the tax authority. The tax payer's legal situation will be different as of the day of overpayment arising, different on the date of when the application to establish an overpayment is submitted, and different again during tax proceeding and issue of ruling. The current obligation on the date of overpayment arising or on the date the application was submitted can be overdue tax obligation on a date of issuing ruling. The lack of clear regulation in this matter can be disadvantageous for the taxpayer.

Keywords

EN

overpayment, tax obligations

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Kwartalnik Prawa Podatkowego
• Year: 2012
• Issue: 4
• Pages: 37-48

Contributors

author

Aneta Szymczak