Post by account_disabled on Nov 26, 2023 3:16:11 GMT -7
Therefore, doubts also arise as to the rules for determining tax residence in the context of return relief. In another interpretation of September , , no. -KDIT PS , a direct question was asked regarding return relief. The question in the application concerned the determination of residence and the right to benefit from the return relief. It turned out that the person did not meet one of the conditions, namely, in the period from the beginning of the year in which he changed his place of residence in Poland until the day before the day on which he changed his place of residence.
He also lived in Poland. This means that one of the statutory conditions has not been met Article b of the Personal Income Tax Act. On this basis, it can be concluded that the return relief may in many cases cause problems with its settlement. Relief photo editing servies to return – summary Taking into account the variety of situations that may arise in connection with the settlement of the return relief, it will certainly be difficult to avoid questions and doubts regarding its application.
It seems that the most troublesome thing will be determining residence and the right to relief based on places of residence in different periods. The Act does not contain any regulations on how the place of residence in another country should be documented in order to benefit from the relief. Therefore, everything that may help clarify the case and is not contrary to the law should be admitted as evidence, as stated in the provisions of the Tax Ordinance. However, each person should realize that the burden of proof will still be on their side.
He also lived in Poland. This means that one of the statutory conditions has not been met Article b of the Personal Income Tax Act. On this basis, it can be concluded that the return relief may in many cases cause problems with its settlement. Relief photo editing servies to return – summary Taking into account the variety of situations that may arise in connection with the settlement of the return relief, it will certainly be difficult to avoid questions and doubts regarding its application.
It seems that the most troublesome thing will be determining residence and the right to relief based on places of residence in different periods. The Act does not contain any regulations on how the place of residence in another country should be documented in order to benefit from the relief. Therefore, everything that may help clarify the case and is not contrary to the law should be admitted as evidence, as stated in the provisions of the Tax Ordinance. However, each person should realize that the burden of proof will still be on their side.