Are you late with your tax payment? In this article you will find out how and when to charge interest on tax arrears, as well as such interest charg unjustly by the tax office. The tax authority competent for procural disciplinary penalties The provision of Art. of the Tax Ordinance states that: The tax authority before which the proceings are pending decides on the imposition of a disciplinary penalty and its repeal ; The decision refusing to waive the penalty may be appeal.
Being punish But what to with
A disciplinary penalty does not exclude the possibility of applying coercive measures provid for in specific provisions to a reluctant witness or expert . Therefore, a decision refusing to waive the penalty may be appeal against, and imposing a disciplinary penalty does not exclude the philippines photo editor possibility of applying coercive measures against the party provid for in specific provisions, e.g. in the Fiscal Penal Code. Additionally, it should be not that disciplinary penalties are subject to a statute of limitations pursuant to the provisions of Art. and art. of the Tax Ordinance . Appropriate application of the provisions of Art. to disciplinary penalties. and art. of the Tax Ordinance means that the tax office has three years to issue.
A decision imposing a penalty
Plus another five years to enforce it this is the judgment of the Supreme Administrative Court of March , , ref. no. act II FSK . The case law describes the issue of imposing disciplinary penalties. For example, the Provincial Administrative Court in Rzeszów BZ Lists in its judgment of May. Stat that the punish person has the right to file a complaint against the decision imposing a disciplinary penalty to a higher authority. However, an application to revoke the decision imposing a disciplinary penalty is submitt to the tax authority that issu the decision imposing.