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本帖最後由 Joita9865 於 2023-10-8 14:16 編輯
Activity to a business activity or a person performing such activity - to entrepreneurs. This means that the contractor about whose compliance with tax obligations the tax office can be asked is also, for example, a person running an unregistered business. The consent of the other entrepreneur is not required Unlike a certificate on the amount of tax arrears (under Article h of the Tax Ordinance), a certificate on the fulfillment of tax obligations does not require the consent of the entrepreneur to whom the information is to concern.
It is worth knowing that there are two types of certificates about the contractor's tax situation: a certificate of the philippines photo editor amount of tax arrears, i.e. a specific amount of liabilities towards the tax office (e.g. ZAS-P) - obtaining it requires the contractor's consent. The legal basis for this certificate is Art. h of the Tax Ordinance. a certificate of tax arrears (or no arrears) and compliance with tax obligations (e.g. ZAS-KP) - the contractor's consent is not required to obtain this certificate. The legal basis for this certificate is Art.

Is a of the Tax Ordinance. Both certificates, issued by the tax office in response to the relevant request of the questioner, can be found in the linked Regulation. Ways to send an application An application for a certificate regarding the fulfillment of tax obligations of another entrepreneur may be submitted: in paper form – in person or by post, in electronic form – via ePUAP, in electronic form as an attachment to a general letter in the e-Tax Office. The application should be sent to the tax office responsible for the contractor's tax matters.
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