Post by account_disabled on Mar 16, 2024 5:13:57 GMT
As stated in the Personal Explanation No. of the State Director of Tax Information on the day of the year, month, year, judging from the content of Article. Article 1 of the Civil Transaction Tax Act provides that the exemption from tax on civil transactions depends on the specific transaction that is subject to goods and services tax or at least one of the taxes thereon. The parties to the transaction are exempt from this tax. In the case of an exchange agreement it shall be deemed that we are dealing with a civil law transaction Agreement whereby each party undertakes to transfer ownership of one item to another.
A party in exchange for the obligation to transfer ownership of another item Assume the code is defined as . The conclusion drawn from this is that in the case of an exchange agreement it is sufficient to AWB Directory exempt civil law transactions from tax as long as at least one party to the exchange agreement is obliged to pay VAT or at least one party is obliged to pay VAT. An exchange agreement is deemed to engage in activities exempt from VAT in cases where the subject of the exchange is not real estate or specific rights related to real estate are exempt from tax. Therefore in the case of an exchange agreement.
Only one party acting as a VAT taxpayer at the time of entering into the exchange agreement is engaged in activities that are taxable at the appropriate VAT rate or exempt from VAT should be sufficient to exclude it from taxation. Therefore based on the example exchange agreements should also be excluded from taxation in which only the company is a VAT taxpayer. Personal interpretation of different positions However, the personal interpretation of the director of the Katowice Tax Office year month day No. produced different views. The tax authorities stated in it that under the VAT law the exchange of goods.
A party in exchange for the obligation to transfer ownership of another item Assume the code is defined as . The conclusion drawn from this is that in the case of an exchange agreement it is sufficient to AWB Directory exempt civil law transactions from tax as long as at least one party to the exchange agreement is obliged to pay VAT or at least one party is obliged to pay VAT. An exchange agreement is deemed to engage in activities exempt from VAT in cases where the subject of the exchange is not real estate or specific rights related to real estate are exempt from tax. Therefore in the case of an exchange agreement.
Only one party acting as a VAT taxpayer at the time of entering into the exchange agreement is engaged in activities that are taxable at the appropriate VAT rate or exempt from VAT should be sufficient to exclude it from taxation. Therefore based on the example exchange agreements should also be excluded from taxation in which only the company is a VAT taxpayer. Personal interpretation of different positions However, the personal interpretation of the director of the Katowice Tax Office year month day No. produced different views. The tax authorities stated in it that under the VAT law the exchange of goods.