Post by joita9865 on Oct 19, 2023 4:18:44 GMT -5
It can be noted that a careful reading of the brochure should arouse the taxpayer's vigilance - it contained the instruction that it is of an informative nature and does not constitute an interpretation of the law." In the above case, the Supreme Administrative Court stated that the taxpayer is obliged to properly apply tax law and treat the brochure only as an auxiliary form.
If a tax brochure is illegal or does not provide complete information, the taxpayer is still responsible for philippines photo editor the correct application of tax regulations. Judgment of the Supreme Administrative Court of January , , ref. no. file FSK / - the case concerned the deduction in PIT of a donation made for the church's charitable and welfare activities in cash. In its ruling, the Supreme Administrative Court stated that … it cannot be denied that a common source of knowledge about tax obligations for taxpayers is the guide prepared annually by the Ministry of Finance, which helps in completing the PIT- return. The court agreed with the position of the tax authorities that the information brochure of the Ministry of Finance is not a source of law, however, in its opinion, its practical importance cannot be underestimated, which results from the fact that it was developed by the Ministry of Finance.
The analysis of the brochure prepared at the Ministry of Finance for allowed them to be justified in the belief that the rules for taking into account donations made for charity and care activities have not changed compared to previous years. The court also noted that an appropriate note on the obligation to document the donation made with proof of payment to the recipient's bank account was included in the content of the information brochure in subsequent years.
If a tax brochure is illegal or does not provide complete information, the taxpayer is still responsible for philippines photo editor the correct application of tax regulations. Judgment of the Supreme Administrative Court of January , , ref. no. file FSK / - the case concerned the deduction in PIT of a donation made for the church's charitable and welfare activities in cash. In its ruling, the Supreme Administrative Court stated that … it cannot be denied that a common source of knowledge about tax obligations for taxpayers is the guide prepared annually by the Ministry of Finance, which helps in completing the PIT- return. The court agreed with the position of the tax authorities that the information brochure of the Ministry of Finance is not a source of law, however, in its opinion, its practical importance cannot be underestimated, which results from the fact that it was developed by the Ministry of Finance.
The analysis of the brochure prepared at the Ministry of Finance for allowed them to be justified in the belief that the rules for taking into account donations made for charity and care activities have not changed compared to previous years. The court also noted that an appropriate note on the obligation to document the donation made with proof of payment to the recipient's bank account was included in the content of the information brochure in subsequent years.