Post by joita9789 on Feb 13, 2024 6:04:12 GMT
The Chamber in Katowice, acting on behalf of the Minister of Finance, states that the Applicant's position presented in the application dated July, date of receipt to this Office in July, for a written interpretation of the provisions of tax law regarding personal income tax in the scope of tax consequences of free transfer a passenger car purchased as part of a non-agricultural business activity for the Applicant's personal needs and the donation of a share in this car to his wife is correct. JUSTIFICATION On July this year, the above-mentioned office received the following information.
Application for a written interpretation of tax law provisions in an individual case Dubai Email List regarding personal income tax regarding the tax consequences of the free transfer of a passenger car purchased as part of a non-agricultural business activity for the Applicant's personal needs and the donation of a share in this car to his wife. The application presents the following facts. On July, the Applicant purchased a Peugeot HDI passenger car, year of production, for the amount of for the needs of his business activities. The proof of purchase is the sales contract.
The applicant already at the time of purchase of the above-mentioned the car, based on the declaration of July, undertakes to use it for the purposes of its business activity for a period of less than one year from its purchase. In this situation, treat the above car as a component of the company's equipment and enter it in the equipment register. On June 1, he withdrew the car from the company and used it for his own needs. On June this year, he transferred part of the car to his wife under a donation agreement. Worth a donation. z. In connection with the above, the following questions were asked. Has the above-mentioned s will generate income. Should personal income tax be paid.
Application for a written interpretation of tax law provisions in an individual case Dubai Email List regarding personal income tax regarding the tax consequences of the free transfer of a passenger car purchased as part of a non-agricultural business activity for the Applicant's personal needs and the donation of a share in this car to his wife. The application presents the following facts. On July, the Applicant purchased a Peugeot HDI passenger car, year of production, for the amount of for the needs of his business activities. The proof of purchase is the sales contract.
The applicant already at the time of purchase of the above-mentioned the car, based on the declaration of July, undertakes to use it for the purposes of its business activity for a period of less than one year from its purchase. In this situation, treat the above car as a component of the company's equipment and enter it in the equipment register. On June 1, he withdrew the car from the company and used it for his own needs. On June this year, he transferred part of the car to his wife under a donation agreement. Worth a donation. z. In connection with the above, the following questions were asked. Has the above-mentioned s will generate income. Should personal income tax be paid.