Post by account_disabled on Nov 23, 2023 8:30:05 GMT
Interpretations of tax law provisions - which may indicate that tax explanations belong to the category of tax interpretations, they are a kind of interpretation of regulations. Are the tax explanations binding Tax explanations are issued ex officio on the initiative of the Ministry of Finance to ensure uniform application of regulations by tax authorities. If the taxpayer complies with the explanations during the settlement period, he or she will be covered by the protection provided for in Art. k– m of the Tax Ordinance. Tax explanations are similar in nature to the general interpretation.
This means that they are not a source of law, they do not bind tax offices directly, but they protect taxpayers who have complied with these explanations. However, no one is obliged to apply them just because they were published, but once they are complied photo editing servies with, they are protected. In interpellation no. regarding the issued tax explanations, the Minister of Finance stated that "tax explanations are indirectly and relatively binding courts. Their binding nature results from the provisions on the principle of non-detriment Articles k- n of the Tax Ordinance.
While their indirectness means that binding the tax authority depends on the decision and actual behavior of the taxpayer. In turn, relativity means that the tax authority and the administrative court are obliged to independently assess and determine the existence or non-existence of grounds for taking into account the principle of non-maleficence in a specific tax case. Tax explanations and general interpretations In the Tax Ordinance, in the Interpretations of tax law provisions section, you will find regulations regarding general interpretations, individual interpretations and tax explanations.
This means that they are not a source of law, they do not bind tax offices directly, but they protect taxpayers who have complied with these explanations. However, no one is obliged to apply them just because they were published, but once they are complied photo editing servies with, they are protected. In interpellation no. regarding the issued tax explanations, the Minister of Finance stated that "tax explanations are indirectly and relatively binding courts. Their binding nature results from the provisions on the principle of non-detriment Articles k- n of the Tax Ordinance.
While their indirectness means that binding the tax authority depends on the decision and actual behavior of the taxpayer. In turn, relativity means that the tax authority and the administrative court are obliged to independently assess and determine the existence or non-existence of grounds for taking into account the principle of non-maleficence in a specific tax case. Tax explanations and general interpretations In the Tax Ordinance, in the Interpretations of tax law provisions section, you will find regulations regarding general interpretations, individual interpretations and tax explanations.