Is the answer to the question what is the appropriate lump-sum rate really so problematic? Why doesn’t KIS make life easier for taxpayers? What should you pay attention to when writing a motion for the tax ruling to KIS? Recently, Rzeczpospolita published an article containing a comment by Piotr Sekulski, PhD regarding this issue.
In the article available at this link you will find a lot of interesting information about what you should pay attention to when writing an application to KIS asking what the appropriate lump-sum rate shall be.
tax advisor Piotr Sekulski, PhD
„There is a detailed description of the activity, the services have been classified and assigned to a lump-sum rate. The tax office doesn’t really need more (…) the analysis of this and other cases (especially regarding lump-sum rates) shows that the tax office uses every excuse to refuse to issue an interpretation. Often it’s just a play on words.
Taxpayers must present their own position, they often write “I think”, “it seems to me”, and officials require a clear statement of the matter. In the reader’s application, the tax office did not like the fact that he used the phrase “services in a significant part of them”. She also stressed that there is no clear position on the correction of settlements for 2022-2023, although in fact this position results from his view on the rates”
tax advisor Piotr Sekulski, PhD
“(…)I propose the second option. The new motion must describe the facts in even more detail and express its position even more precisely. And hope that another person will read it. Of course, you have to pay for a new application, each question costs PLN 40.”
In recent entries, we have touched on the topic of the appropriate lump-sum rates several times.
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