The fiction of a condition not coming true
本帖最後由 Joita9865 於 2023-10-9 12:03 編輯Who pays the PCC tax? The entity/entities that are a party to a civil law transaction are obliged to pay the PCC tax. Let's see examples of what it looks like when carrying out a specific transaction. Type of contract Entity obliged to pay tax Sales agreement Buyer Exchange agreement Both sides of the transaction Civil partnership agreement Partners of the company Loan agreement Borrower Agreement on the abolition of co-ownership Purchasing things and property rights.
If the obligation to pay rests with several entities, they are jointly and severally obliged to pay this philippines photo editor tax The PCC tax must be paid to the tax office within days from the date of tax obligation, which arises upon performance of a civil law transaction. At the same time, you must complete and submit the PCC form, which will include details of the transaction. How to prepare and complete the PCC form is described in detail in the linked publication. PCC when purchasing commercial goods Entrepreneurs most often purchase commercial goods from another company, but the regulations do not prohibit the purchase also from natural persons who do not run a business.
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For such circumstances, the parties to the transaction prepare an appropriate agreement, which gives rise to the obligation to pay PCC tax. Attention! If the tax base for the sale of movables does not exceed PLN , , such an activity is not subject to PCC tax. The question arises here: does this amount of PLN , refer to the unit price or the entire value of the transaction? The Act on the PCC tax states that contracts for the sale and exchange of property and property rights are subject to the PCC tax. Analyzing the topic based on this provision, it can be concluded that the indicated amount will apply to one contract.
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