Post by account_disabled on Nov 13, 2023 20:59:08 GMT -7
Section point of the Act on Civil Procure Code, that the tax obligation arose at the moment of concluding concluding the contract. The moment that determines the occurrence of tax liability in the tax on civil law transactions in the case of preparing a notarial de is only the moment of concluding the sales contract by signing it in person by both parties. in the judgment of the Supreme Administrative Court of April , , ref. no. act II FSK / : A refund of tax on civil law transactions due to the invalidity of the contract does not give the possibility of applying for a refund of interest on the amount of tax paid.
Because the regulations governing the institution of the refund do not provide for the philippines photo editor possibility of calculating and refunding interest in a situation where the tax on civil law transactions is due on the day it is collect. The refund is not an overpayment within the meaning of the provisions of the Act of August , - Tax Ordinance consolidat volume: Journal of Laws of , item . Therefore, withdrawal from the contract does not justify the refund of properly calculat and paid tax on civil law transactions. At the same time, even subsequent termination of a validly conclud contract as.
A result of unanimous declarations of the parties does not entitle the taxpayer to claim a refund of correctly calculat and paid tax. However, it is worth remembering that preliminary agreements and agreements obliging to transfer ownership do not have any effects under the Civil Code Act. Only the conclusion of an agreement transferring ownership gives rise to the tax obligation on civil law transactions M. Szymocha, Agreement obliging to transfer ownership and an agreement subject to payment of the price - consequences for tax on civil law transactions.
Because the regulations governing the institution of the refund do not provide for the philippines photo editor possibility of calculating and refunding interest in a situation where the tax on civil law transactions is due on the day it is collect. The refund is not an overpayment within the meaning of the provisions of the Act of August , - Tax Ordinance consolidat volume: Journal of Laws of , item . Therefore, withdrawal from the contract does not justify the refund of properly calculat and paid tax on civil law transactions. At the same time, even subsequent termination of a validly conclud contract as.
A result of unanimous declarations of the parties does not entitle the taxpayer to claim a refund of correctly calculat and paid tax. However, it is worth remembering that preliminary agreements and agreements obliging to transfer ownership do not have any effects under the Civil Code Act. Only the conclusion of an agreement transferring ownership gives rise to the tax obligation on civil law transactions M. Szymocha, Agreement obliging to transfer ownership and an agreement subject to payment of the price - consequences for tax on civil law transactions.