Post by account_disabled on Nov 25, 2023 3:14:01 GMT -6
Therefore, there is no arrears referred to in Art. of the Tax Ordinance Act. Receivables from payers and collectors as tax arrears Receivables from payers and collectors are treated as tax arrears. It should be noted that they are not tax liabilities due to the fact that the payer and the collector are not subject to tax obligations. The payer is responsible for calculating, collecting and paying the tax collected from the taxpayer on time. Therefore, if he did not complete these activities and, as a result, did not pay the amount for which he is responsible on time.
The provisions on tax arrears apply to this amount. The collector's receivable for which from the taxpayer and not paid to the tax authority. This receivable, after the expiry of its payment deadline, becomes tax arrears pursuant to photo editing servies the commented provision. Effects of tax arrears The consequence of tax arrears is interest, accrued from the day following the payment deadline. In addition to interest, a taxpayer who does not pay taxes on time may be subject to penalties provided for in the Fiscal Penal Code art. KKS.
Additionally the occurrence of tax arrears also results in the tax authority's obligation to issue a decision specifying the amount of the tax liability, unless enforcement is possible on the basis of a declaration. Failure to pay the tax that arises after the decision is delivered on time makes it possible to prepare an enforcement title and enforce the arrears. Are you late with your tax payment? Here you can check how and when to charge interest on tax arrears, as well as such interest charged unjustly by the tax office.
The provisions on tax arrears apply to this amount. The collector's receivable for which from the taxpayer and not paid to the tax authority. This receivable, after the expiry of its payment deadline, becomes tax arrears pursuant to photo editing servies the commented provision. Effects of tax arrears The consequence of tax arrears is interest, accrued from the day following the payment deadline. In addition to interest, a taxpayer who does not pay taxes on time may be subject to penalties provided for in the Fiscal Penal Code art. KKS.
Additionally the occurrence of tax arrears also results in the tax authority's obligation to issue a decision specifying the amount of the tax liability, unless enforcement is possible on the basis of a declaration. Failure to pay the tax that arises after the decision is delivered on time makes it possible to prepare an enforcement title and enforce the arrears. Are you late with your tax payment? Here you can check how and when to charge interest on tax arrears, as well as such interest charged unjustly by the tax office.