Post by account_disabled on Dec 2, 2023 16:40:08 GMT 5.5
Tax law allows for the taxpayer's spouse to pay the tax due as a third party. It is then considered that the payment comes from the taxpayer's funds - Art. b point and op. However, in this situation, the taxpayer's spouse who does not bear any tax liability pays as a third party not for his own obligation, but for the taxpayer's obligation [cf. judgment of the Court of Appeal in Poznań of February. As indicated in the doctrine, payment of tax from the taxpayer's funds by a person authorized by.
Him to pay the tax is not an act of payment on behalf of the taxpayer, because in such a case such a person acts in the name and on behalf of the taxpayer, and the technical action performed by him results in the extinguishment of the taxpayer's obligation to photo editing servies pay the tax. property tax [cf. judgment of the Provincial Administrative Court in Gorzów Wielkopolski of July , , ref. no. file I SAGo . Therefore, it should be considered that under the provisions of Art. b of the Tax Ordinance clearly states that the obligation of a person close to the taxpayer who intends to release him from his tax liability by.
Paying the amount due is to indicate such a circumstance on the proof of payment. However, it is worth remembering that if there is no such annotation and there are no doubts as to the purpose of the payment, was made from the taxpayer's funds. Therefore, if the tax is paid from a third party's account, it may be necessary to prove that the person paying the tax only had an intermediary role. In such a case, evidence may be, for example, a bank transfer.
Him to pay the tax is not an act of payment on behalf of the taxpayer, because in such a case such a person acts in the name and on behalf of the taxpayer, and the technical action performed by him results in the extinguishment of the taxpayer's obligation to photo editing servies pay the tax. property tax [cf. judgment of the Provincial Administrative Court in Gorzów Wielkopolski of July , , ref. no. file I SAGo . Therefore, it should be considered that under the provisions of Art. b of the Tax Ordinance clearly states that the obligation of a person close to the taxpayer who intends to release him from his tax liability by.
Paying the amount due is to indicate such a circumstance on the proof of payment. However, it is worth remembering that if there is no such annotation and there are no doubts as to the purpose of the payment, was made from the taxpayer's funds. Therefore, if the tax is paid from a third party's account, it may be necessary to prove that the person paying the tax only had an intermediary role. In such a case, evidence may be, for example, a bank transfer.