Ignorantia iuris nocet, or ignorance of the law, is harmful – this old Latin phrase also applies to tax law. There are situations when a taxpayer may be unknowingly exposed to intense contact with the Tax Office. It is enough to forget to make a donation or pay taxes on the purchase of a used car. Even the sale of personal belongings over the Internet can have financial consequences.
On average, for Kowalski, contact with the Tax Administration has become less frequent in recent years. In many cases, there is no need to file an annual tax return at all, because the tax office will do it for you. The timing of the annual completion and submission of the PIT to the Board is slowly passing into history. On the other hand, for example, entrepreneurs who forget to pay VAT will soon receive a relevant reminder. Such forgetfulness is effectively combated when tax returns are submitted electronically.
Tax when buying a car
However, there are situations where the Tax Office will not remind you of the tax liability and the need to file a return. Such events arise as a result of the application of the law as soon as the circumstances strictly defined in the tax legislation occur. Not knowing the rules is not a mitigating circumstance. When the tax office finally realizes that the taxpayer has not fulfilled its obligation, it will have to pay the tax – often the so-called sanction rate. In extreme cases, the National Revenue Administration may also fine the taxpayer.
An example of such a situation is the purchase of a car. Of course, not from the showroom or commission shop, ie where the transaction is documented with the invoice. It’s not about doing business, it’s about buying a used car from an individual. The buyer must pay 2% tax on civil law transactions within 14 days from the date of the tax liability and submit a special declaration – PCC-3 to the Tax Office. It’s really better not to forget about it. If the taxpayer gives grounds for concluding a contract of sale of a car for which he has not paid the tax during the activity of checking whether there is a tax inspection, the tax authority shall apply the tax sanction rate for civil law transactions. And that’s about 20 percent.
Sell a new item? There will be a tax
We can also create problems with the tax administration by selling clothes or furniture on the Internet. If the item we sell is our property for less than six months, the transaction is taxed. This is clearly stated in Art. 10 sec. 1 point 8 lights. d) personal income tax act. Therefore, if the sale of the property occurred less than six months after its acquisition, it should be included in PIT-36 as income from the sale of the property in exchange for payment. Of course, this is not a business sale, but a casual sale.
Wedding gift? You also need to be careful
If the taxpayer does not fulfill its obligations under the inheritance and donation tax on time, a tax of 20% can be expected. For example, a young couple receiving valuable wedding gifts or just money. If the donor was a so-called zero tax group, ie close family (spouse, spouse, children, grandchildren, parents, grandparents, step-son, step-daughter, brothers, step-father and step-mother) and the value of the donation from this person has not exceeded 9,637 PLN in the last 5 years. , this is not the case, nothing happened.
But, for example, if the bride’s father gave the bride and groom, for example, 100,000 zlotys. The PLN and the young couple did not report this fact to the Tax Office, the consequences of this ignorance will be painful for the pocket. Buyers will pay 20% tax for exceeding the tax amount (20% x 90,363, ie up to 18,073 PLN). At the same time, within six months after receiving the donation, it is enough to inform the Tax Office about the receipt of the donation in the form SD-Z2, so that you do not pay taxes at all. Zero-tax donations are exempt from inheritance and donation taxes, regardless of the amount. However, you must complete the paperwork – in addition to the SD-Z2 mentioned above, the documents confirming the donation (for example, a bank statement) must be submitted to the Tax Office.
Adam Pietrzak, an accountant at inFakt