Post by account_disabled on Oct 30, 2023 23:49:45 GMT -6
Therefore, the essential condition for applying the exemption to the taxpayer is the cumulative fulfillment of the following conditions, i.e. the obligation was not properly performed as a result of compliance with the interpretation; tax consequences related to the event corresponding to the facts that are the subject of the interpretation occurred after the publication of the general interpretation or after the delivery of the individual interpretation. IMPORTANT - exemption from the obligation to pay tax means that interest for late payment cannot be charged and tax proceedings, audit proceedings and fiscal penal proceedings cannot be initiated. The literature on the subject indicates that the exemption from the obligation to pay tax applies to the extent resulting from the event that is the subject of the interpretation.
In this respect, interest for late payment, tax proceedings, audit proceedings and fiscal penal proceedings cannot philippines photo editormaybe you want to set up your first website be initiated [so K. Teszner [in ] Tax Ordinance. Volume I. Tax liabilities. Art. - zzk. Updated commentary, ed. L. Etel, LEX/el. , art. m ]. In turn, there is a well-established view in case law that Joke. m ยง of the Tax Code states that in certain situations, compliance with an interpretation that was subsequently changed or was not taken into account in the resolution of a tax case results in exemption from the obligation to pay tax to the extent resulting from the event that is the subject of the interpretation. Pursuant to the provisions of Art. k op and art. m op the following basic observations arise.
Firstly, legal protection is related to the concept of non-maleficence Article k of the Tax Code as well as exemption from the obligation to pay tax Article m of the Tax Code ; Secondly, legal protection is a consequence of the applicant's compliance with the individual interpretation Article k of the Opinion Code and Art.
In this respect, interest for late payment, tax proceedings, audit proceedings and fiscal penal proceedings cannot philippines photo editormaybe you want to set up your first website be initiated [so K. Teszner [in ] Tax Ordinance. Volume I. Tax liabilities. Art. - zzk. Updated commentary, ed. L. Etel, LEX/el. , art. m ]. In turn, there is a well-established view in case law that Joke. m ยง of the Tax Code states that in certain situations, compliance with an interpretation that was subsequently changed or was not taken into account in the resolution of a tax case results in exemption from the obligation to pay tax to the extent resulting from the event that is the subject of the interpretation. Pursuant to the provisions of Art. k op and art. m op the following basic observations arise.
Firstly, legal protection is related to the concept of non-maleficence Article k of the Tax Code as well as exemption from the obligation to pay tax Article m of the Tax Code ; Secondly, legal protection is a consequence of the applicant's compliance with the individual interpretation Article k of the Opinion Code and Art.