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Od 1 stycznia 2012 roku interpretacje ogólne również na wniosek podatnika

Kategorie produktów

Od 1 stycznia 2012 roku interpretacje ogólne również na wniosek podatnika

Poniedziałek, 23 stycznia 2012 HURT & DETAL Nr 1 (71) / 2012
Z dniem 1 stycznia 2012 r. weszły w życie nowe przepisy Ordynacji Podatkowej dotyczące wydawania przez Ministra Finansów ogólnych interpretacji podatkowych. Do końca 2011 r. interpretacje ogólne wydawane były wyłącznie z inicjatywy Ministra.

Od 1 stycznia 2012 r. podatnicy uzyskali możliwość wnioskowania o wydanie interpretacji ogólnej w przypadku niejednolitego stosowania prawa przez organy podatkowe w takich samych sprawach. Wniosek o wydanie interpretacji ogólnej składa się na urzędowym formularzu ORD-OG, opłata od wniosku wynosi 40 zł. Termin na wydanie interpretacji, podobnie jak w przypadku interpretacji indywidualnej, wynosi 3 miesiące.

Kolumnę przygotowują prawnicy firmy prawniczej
Kochański Zięba Rąpała i Partnerzy
www.kochanski.pl

tagi: podatki , Kochański Zięba Rąpała i Partnerzy ,

Wiadomości


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Auto


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Gospodarka


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