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Post by joita9865 on Oct 26, 2023 4:14:26 GMT
Its purpose is to protect the taxpayer in a dispute with the tax office regarding the proper application of tax or ZUS regulations. What is established interpretive practice? As indicated in Art. of the Entrepreneurs' Law, "established interpretative practice should be understood as explanations as to the scope and manner of application of the provisions which result in the entrepreneur's obligation to provide public levies or social or health insurance contributions. Prevailing in those issued in the same factual situations and with the same legal status - during a given settlement philippines photo editor period and in the period of months before the beginning of the settlement period - individual interpretations. The above means that the entrepreneur may invoke the so-called before a given authority e.g. tax office, ZUS . established interpretative practice, i.e. the dominant position of the tax office or ZUS in individual tax interpretations issued for other persons, but in identical matters. Example Mrs. Joanna settles her PIT for. He does not know how to settle pro-family tax relief as a divorced person . To protect herself against possible penalties from the office, Mrs. Joanna can use established interpretative practice, i.e. follow the prevailing position of the tax office expressed in individual interpretations from and interpretations issued for a given settlement period and the months preceding it.
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