It is worth noting that the death of the client

[Joita9750]

A similar wording was also expressed in the individual interpretation of the Tax Chamber in Bydgoszcz of Julywhich stated that: provided that the taxpayer does not perform the activities referred to in Art. section , he may benefit from tax exemption on the basis and in accordance with the principles specified in Art. section - of the Act. It should be emphasized that the right to re-use the goods and services tax exemption applies only from the beginning of a given tax year, i.e. from January ; the above is indicated - contrary to your opinion - by the provision in Art.

Section of the Act: "after one year, counting from the end of the year". Therefore, it is not possible to elect exemption from the beginning of any month in a given tax year. The provisions of the VAT Act do not impose any restrictions on the philippines photo editor selection of the month from which the taxpayer may benefit from the exemption. They only say that this may take place no earlier than after one year [cf. judgment of the Supreme Administrative Court of September , , ref. no. act I FSK / . IMPORTANT - if the taxpayer decides to return to VAT exemption, he is obliged to submit a VAT-R update application within days from the date of the change.



Have you closed your business but are you planning to start a business again? Read this article to know what to pay attention to when it comes to VAT. Summary As follows from the analysis of VAT regulations, in particular Art. , sales made by taxpayers whose total sales value did not exceed , in the previous tax year are exempt from tax. The sales value does not include the tax amount. Moreover, a taxpayer who has lost the right to sales tax exemption or waived this.