Service-Tax

How to fill in ORD-IN?

The ORD-IN form is intended for all interested parties who wish to submit an application for an individual interpretation of tax law.

Light fields are to be completed by the applicant, and dark ones by the tax office. The form should be completed in Polish - in large capital letters: typed, computer or handwritten, in black or blue.

A. PLACE AND PURPOSE OF APPLICATION

A.1. AUTHORITY TO WHICH THE APPLICATION IS ADDRESSED

In item 4 - 8 select the tax authority (by marking "X") which covers the applicant's place of residence or seat.

Check that the tax authority to which the application is addressed has been properly selected.

A.2. PURPOSE OF SUBMITTING THE APPLICATION

In box 9, the appropriate square should be marked:

1.submission of the application

2. supplementing the application

B. APPLICANT'S DETAILS

* - applies to applicants who are not natural persons

** - Applies to applicants who are natural persons

B.1. IDENTIFICATION OF

Field 10: indicate the type of applicant: legal person, organizational unit without legal personality, natural person, other - e.g. tax capital group.

Fields 11, 12, 13: provide the applicant's data.

If the applicant is a natural person, the surname, first name, date of birth and PESEL number are provided. If the applicant is an entity other than a natural person, then the full name and REGON number as well as the National Court Register number are provided.

B.2. APPLICANT STATUS

Box 14: indicate the applicant's status: taxpayer, payer, collector, third party within the meaning of Art. 110-117a of the Tax Ordinance Act, other - e.g. an entity planning to start business activity in the territory of the Republic of Poland.

The persons entitled to submit the application are:

legal persons,
organizational units without legal personality,
physical people,
other interested parties, e.g. entities with no place of residence or seat in the territory of the Republic of Poland.

B.3. REGISTERED OFFICE / RESIDENCE ADDRESS

B.4. CORRESPONDENCE ADDRESS

In fields 15-24, provide the address of the registered office or the address of residence.

Fields 25-34 should be completed in the event that the correspondence address is different from the address of the registered office or residence given in part B.3.

C. THE COMPETENT TAX AUTHORITIES FOR THE APPLICANT WHICH IS THE SUBJECT OF INDIVIDUAL INTERPRETATION

Field 35: enter the name and address of the tax authority (the Head of the Tax Office or the Head of the Customs Office) competent for the applicant due to the matter being interpreted, e.g .:

in the scope of the application for tax on goods and services - the Head of the Tax Office competent for the applicant in the field of VAT settlements
in the case of an application for excise duty - the Head of the Customs Office competent for the applicant in the field of excise tax settlements.

D. DATA OF A REPRESENTATIVE OR REPRESENTATIVE REPRESENTATIVE

As described in the application fields 36-48 part D.1. and D.2. to be filled in only when the applicant acts through the attorney or representative referred to in Art. 145 of the Act - Tax Ordinance (eg legal guardian, probation officer).

Completing item 48 is not mandatory in this case.

E. SCOPE OF THE APPLICATION

E.1. SUBJECT OF THE APPLICATION

The subject of the interpretation may be the actual state of affairs, i.e. the existing situation (item 49), as well as a future event (item 50), i.e. actions or omissions planned by the applicant.

Fields 51 and 52: provide the number of described actual states and the number of future events.

E.2. CASE TYPE

Please indicate, by marking an “X” next to the appropriate item, what the application concerns.

E.3. INDICATION OF TAX LAW PROVISIONS WHICH ARE THE SUBJECT OF INTERPRETATION

In item 61, the designation of the provisions (article, paragraph, etc.) should be indicated together with the name of the legal act (title of the act or regulation) which is the subject of interpretation, without quoting the content of the provision.

F. AMOUNT, METHOD OF PAYMENT AND REFUND OF THE FEE AND BANK ACCOUNT NUMBERS

The applicant calculates the value of the fee for issuing the interpretation himself and then enters it in column 62 ORD-IN. The amount of the fee is calculated by multiplying the sum of the numbers in pos. 51 and 52 for PLN 40. It should be remembered that the amount of the fee for issuing the tax ruling depends on the number of facts or future events. This number is disclosed in boxes 51 and 52. The amount of the fee, however, was not dependent on the number of questions formulated by the applicant in box 69.

Box 63: shows how the fee is paid.

Box 64: Please indicate how the photocopy of the proof of payment will be provided to the tax authority.

Box 65: Please indicate the bank account number to which the fee is being paid.

Boxes 66 and 67: give the method of reimbursement of the undue payment.

G. EXCESSIVE REPRESENTATION OF ACTUALITY, FUTURE EVENT AND QUESTIONS

The provision of art. 14b § 3 of the Tax Ordinance requires the applicant for an individual interpretation to comprehensively present the actual state of affairs or a future event. It is permissible for the applicant to present many situations and many questions in one ORD-IN application.

If the applicant presents several facts or future events in the ORD-IN, the text with their description must fit in box 68.

The same is true for the taxpayer's questions. Box 69 in ORD-IN is for the applicant to ask a question or questions.

As mentioned above, unlike the number of facts or future events, the number of questions does not affect the amount of the fee for issuing an individual interpretation. In case the number of questions exceeds the space allocated to them in ORD-IN, the applicant must describe them in Annex ORD-IN / A.

H. OWN POSITION ON THE LEGAL ASSESSMENT OF AN ACTUAL STATE OR FUTURE EVENT

Presenting in ORD-IN one's own position on the legal assessment is an obligation under Art. 14b § 3 of the Tax Code. The applicant is obliged to write what he or she understands the legal regulations of interest and what, in their opinion, is the answer to the question (s) asked.

I. INFORMATION ON APPENDICES ORD-IN / A

J. DECLARATION AND SIGNATURE OF THE APPLICANT OR THE AUTHORIZED PERSON

Box 72: The applicant must enter his full name.

This order is based on the fact that the application can be made through an attorney. The signature itself, often illegible, could cause problems with determining who submitted the application.

Box 74: Enter the date of completing the application.

Completion of field 75 is optional.