No-Posts-Yet
1
posts
0
likes
I have nothing to say.
|
Post by account_disabled on Dec 2, 2023 7:25:35 GMT
If in connection with the repeal or declaration of invalidity of the decision there is no obligation to issue a new decision Decision confirming an overpayment or specifying the amount of the overpayment days from the date of issuance of the decision The overpayment was created as a result of the judgment of the Constitutional Tribunal days from the date of submitting the application for confirmation of overpayment Example On March Mr. Michał electronically submitted the PIT- annual return for which resulted in an overpayment to be refunded to the bank account. The deadline for the refund of this overpayment was April . Due to the office's fault the refund was made only on April . In this case the office charges interest from the date of submission photo editing servies of the return March to the date of refund April . The interest rate will be the default interest rate applicable at that time. Example: In September Mr. Adam submitted an application for an overpayment declaration and in accordance with on November . In such a case the office has days to make a refund and this deadline expires on December. If the office makes a refund after that deadline interest will be payable from the date of submission of the application September until the date of refund of the overpayment. Example Inspection proceedings were carried out in relation to Mrs. Krystyna as a result of which a decision was issued specifying the tax to be paid. Mrs. Krystyna settled the entire obligation together with the interest due for late payment and at the same time filed an appeal against this decision. As a result of the proceedings the decision was repealed in its entirety and there is no need to issue a new one.
|
|