{"id":1096,"date":"2018-11-28T12:07:10","date_gmt":"2018-11-28T12:07:10","guid":{"rendered":"https:\/\/forystek.pl\/?p=1096"},"modified":"2018-11-28T12:07:10","modified_gmt":"2018-11-28T12:07:10","slug":"podatek-u-zrodla-nowe-obowiazki-dla-przedsiebiorcow","status":"publish","type":"post","link":"https:\/\/forystek.pl\/de\/prawo-podatkowe\/podatek-u-zrodla-nowe-obowiazki-dla-przedsiebiorcow\/","title":{"rendered":"Podatek u \u017ar\u00f3d\u0142a \u2013 nowe obowi\u0105zki dla przedsi\u0119biorc\u00f3w"},"content":{"rendered":"

Nowelizacj\u0105 z dnia 23 pa\u017adziernika 2018 roku wprowadzono zmiany dotycz\u0105ce zasad pobierania podatku u \u017ar\u00f3d\u0142a, z kt\u00f3rych przedsi\u0119biorcy niekoniecznie b\u0119d\u0105 zadowoleni, bowiem nak\u0142adaj\u0105 one na nich szereg dodatkowych obowi\u0105zk\u00f3w.<\/p>\n\n\n\n

W my\u015bl maj\u0105cych wej\u015b\u0107 w \u017cycie zmian, od nowego roku podatek u \u017ar\u00f3d\u0142a dotycz\u0105cy mi\u0119dzy innymi wyp\u0142acanych dywidend oraz op\u0142at za us\u0142ugi, odsetki i licencje (ang. WHT- withholding tax) ma by\u0107 pobierany wed\u0142ug stawek krajowych (odpowiednio 19 lub 20 %) bez uwzgl\u0119dnienia um\u00f3w o unikaniu podw\u00f3jnego opodatkowania oraz unijnych dyrektyw. Wprowadzone zmiany dotycz\u0105 przedsi\u0119biorc\u00f3w, kt\u00f3rzy maj\u0105 zamiar wyp\u0142aca\u0107 za granic\u0119 kwoty przekraczaj\u0105ce warto\u015b\u0107 2 milion\u00f3w z\u0142otych rocznie.<\/p>\n\n\n\n

By odzyska\u0107 podatek op\u0142acony wg. stawek krajowych trzeba b\u0119dzie zwr\u00f3ci\u0107 si\u0119 z odpowiednim wnioskiem do fiskusa, kt\u00f3ry b\u0119dzie mia\u0142 obowi\u0105zek go rozpatrzy\u0107 w terminie 6 miesi\u0119cy. Szkopu\u0142 w tym, \u017ce do sze\u015bciomiesi\u0119cznego terminu\u00a0 nie wilcza si\u0119 termin\u00f3w okre\u015blonych w art. 139 par. 4 Ordynacji podatkowej, w tym mi\u0119dzy innymi termin\u00f3w\u00a0 do odpowiedzi na wezwania. \u00a0Z wnioskiem o zwrot wyst\u0105pi\u0107 b\u0119dzie m\u00f3g\u0142 podatnik, a p\u0142atnik tylko w przypadku gdy wp\u0142aci\u0142 podatek z w\u0142asnych \u015brodk\u00f3w i poni\u00f3s\u0142 jego ci\u0119\u017car ekonomiczny.<\/p>\n\n\n\n

Istnieje r\u00f3wnie\u017c mo\u017cliwo\u015b\u0107, kt\u00f3ra pozwoli na rezygnacj\u0119 z poboru podatku w wysoko\u015bci stawek krajowych. W tym celu p\u0142atnik ma dwie mo\u017cliwo\u015bci, a mianowicie:<\/p>\n\n\n\n

    \n
  1. z\u0142o\u017cy on stosowane o\u015bwiadczenie potwierdzaj\u0105ce spe\u0142nienie warunk\u00f3w do skorzystania ze zwolnienia lub z preferencyjnej stawki podatku, przejmuj\u0105c tym samym na siebie odpowiedzialno\u015b\u0107 za weryfikacj\u0119 statusu kontrahenta, b\u0105d\u017a<\/li>\n
  2. wyst\u0105pi do fiskusa o wydanie opinii zabezpieczaj\u0105cej.\u00a0<\/li>\n<\/ol>\n\n\n\n

    Co wa\u017cne o\u015bwiadczenie takie, pod rygorem sankcji odpowiedzialno\u015bci karnej skarbowej, b\u0119dzie uprawniony z\u0142o\u017cy\u0107 jedynie kierownik jednostki w rozumieniu ustawy o rachunkowo\u015bci, i nie b\u0119dzie m\u00f3g\u0142 upowa\u017cni\u0107 do tej czynno\u015bci pe\u0142nomocnika. W przypadku z\u0142o\u017cenia wniosku o wydanie opinii zabezpieczaj\u0105cej- \u00a0wnioskodawca poniesie wydatek w kwocie 2 tysi\u0119cy z\u0142otych, a okres na udzielenie odpowiedzi przez fiskusa mo\u017ce wynie\u015b\u0107 nawet 6 miesi\u0119cy.<\/p>","protected":false},"excerpt":{"rendered":"

    Nowelizacj\u0105 z dnia 23 pa\u017adziernika 2018 roku wprowadzono zmiany dotycz\u0105ce zasad pobierania podatku u \u017ar\u00f3d\u0142a, z kt\u00f3rych przedsi\u0119biorcy niekoniecznie b\u0119d\u0105 zadowoleni, bowiem nak\u0142adaj\u0105 one na nich szereg dodatkowych obowi\u0105zk\u00f3w. W my\u015bl maj\u0105cych wej\u015b\u0107 w \u017cycie zmian, od nowego roku podatek u \u017ar\u00f3d\u0142a dotycz\u0105cy mi\u0119dzy innymi wyp\u0142acanych dywidend oraz op\u0142at za us\u0142ugi, odsetki i licencje (ang. […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[12,27],"tags":[],"class_list":["post-1096","post","type-post","status-publish","format-standard","hentry","category-prawo-podatkowe","category-wszystkie-blogi"],"yoast_head":"\nPodatek u \u0179r\u00f3d\u0142a - 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