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a of the Tax Ordinance provides an exhaustive list of forms of assistance in repaying tax liabilities that may be granted by tax authorities. In accordance with the above regulation, they include postponing the deadline for tax payment in installments or spreading the tax payment into installments; deferring or spreading into installments the payment of tax arrears together with interest for late payment or interest on unpaid tax advances; cancellation of tax arrears, late payment interest or extension fee in whole or in part.

While deferring the payment deadline and dividing the tax liability into installments can be called a relief in the repayment of tax liabilities, the writeoff of tax arrears is not necessarily so, because the writeoff means waiving the obligation to pay the tax due. Writeoff of arrears or interest on these arrears photo editing servies pursuant to Art. a of the Tax Ordinance is a unique institution, subject to the fulfillment of the conditions of important interest of the taxpayer or public interest. The use of  a kind of general clause referring to extralegal assessments. Their interpretation for the purposes of a given case is each time made by.



The tax authority judgment of the Provincial Administrative Court in Warsaw of January , , file III SAWa . You can read more about writing off tax arrears here. Who and when can benefit from tax relief? An application for the payment of tax liabilities in installments may be submitted by the following entities the taxpayer; payer for example employer ; collector e.g. a person appointed by the commune council to collect tax and pay it in due time to the commune ; heir of the taxpayer or payer.