MIL ASI Translation. Region: Polish/Europe –
Fuente: Gobierno de Polonia en poleco.
The government has adopted a draft act amending the Act on Agricultural Tax, the Act on Local Taxes and Fees and the Act on Stamp Duty14/10/2024
The Council of Ministers has adopted the draft act submitted by the Minister of Finance amending the Act on Agricultural Tax, the Act on Local Taxes and Fees and the Act on Stamp Duty. The aim of the draft is primarily to ensure uniform principles for taxing garages in residential buildings and to introduce a comprehensive definition of a building and structure into the Act on Local Taxes and Fees. Key solutions Unification of the principles for taxing garages in residential buildings with property tax. All rooms intended for storing vehicles in residential buildings (not occupied for business activities) will be taxed as apartments. Clarified definitions of “building” and “structure” for the purposes of property tax. The lack of reference in the definitions of “building” and “structure” to construction law will ensure increased certainty of tax law, which will no longer be directly affected by changes in construction law. The draft contains a closed list of structures subject to taxation. At the same time, the catalogue of construction equipment subject to taxation has been narrowed down to only those that are directly related to a building or structure and necessary for their use in accordance with the e-designation. So-called small architectural objects will remain outside taxation. Extension until 31 March 2025 of the possibility of submitting a property tax return by entrepreneurs, to give them time to adapt to the proposed changes. Abolition of the application procedure for granting subject exemptions in the agricultural tax (e.g. for research institutes), which will be applied by operation of law – in order to eliminate unnecessary bureaucracy. Tightening the collection of the spa fee. Municipal councils have been granted the right to impose on collectors of the spa fee the obligation to keep records of persons who will be required to pay this fee, which will enable control over the reliable fulfillment of the obligation to collect this fee. Determination of the jurisdiction of the tax authority in the matter of the stamp duty on a power of attorney submitted in electronic form (for example in the e-Tax Office). The proposed regulations are to enter into force on 1 January 2025.
EDITOR’S NOTE: This article is a translation. Apologies should the grammar and/or sentence structure not be perfect.