Ordinance Act Poland

56376 WordsOct 16, 2012226 Pages
ACT of 29 August 1997 TAX ORDINANCE (Consolidated text: Dziennik Ustaw 2005, No. 8, item 60 with subsequent amendments: Dziennik Ustaw 2005, No. 85, item 727, No. 86, item 732, No. 143, item 1199; 2006, No. 66, item 470, No. 104, item 708, No. 143, item 1031, No. 217, item 1590, No. 225, item 1635; 2007, No. 105, item 721, No. 112, item 769, No. 120, item 818, No. 192, item 1378, No. 195, item 1414, No. 225, item 1671; 2008, No. 118, item 745, No. 141, item 888, Monitor Polski 2008, No. 61, items 539 and 540, Dziennik Ustaw 2008, No. 180, item 1109, No. 209, items 1316, 1318 and 1320) SECTION I. GENERAL PROVISIONS Article 1. This Act shall regulate: 1) tax obligations; 2) tax information; 3) tax proceedings, tax control and…show more content…
§ 1. Petitions and returns set out in the regulation issued by virtue of paragraph 3 may be submitted by electronic communications means. § 2. A tax authority or electronic submission box in the data transmission system of tax administration shall confirm, in electronic form, the submission of a return or petition by electronic communications means. § 3. The minister competent for public finance shall, by regulation, determine the types of returns that may be submitted by electronic communications means, having regard to the need for gradual popularization of electronic form of contacts with tax authorities and the frequency of return
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