Tax should be collected at the time

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Moreover, this mechanism will not apply when these payments are made to Polish tax residents or unrelated entities. What deposits are not eligible for pay and refund The pay and refund system does not apply to other payments subject to WHT. This concerns payments for: consulting, accounting, legal, advertising, recruitment services, artistic or sports activities - the basic rate is %, due fees for the export of cargo and passengers.

Accepted for transport in Polish ports by foreign commercial maritime shipping companies (except for transit passengers , on account of revenues obtained in the territory of Poland by foreign air navigation b phone number list section of the CIT Act and Art. d section Personal Income Tax Act. Such a situation occurred and ended in the Provincial Administrative Court in Lublin, which dismissed the complaint (reference numb.



The entrepreneur submitted an application for an opinion on the application of preferences to dividends paid to a Dutch company. Due to the fact that dividends are not taxed in the Netherlands, the tax authority found that the company did not meet the requirement of Art. section of the CIT Act. The court ruled that in a situation where the payer is a resident of a country where dividends are exempt from tax, withholding of payment of the dividend. This is another such court judgment in a similar case.