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The activities on which this tax must be paid include various contracts, e.g. sales, annuity contracts. Additionally, tax liability arises when a Please remember that as a result of concluding any of the agreements listed in Art. of the PCC Act, the taxpayer is obliged to pay tax on civil law transactions within days. If you have concluded a distance contract with a given entrepreneur, remember that you have days to withdraw from the contract. You can read more about this here.
PCC tax refund The provision of Art. of the PCC Act contains a closed catalog of grounds for PCC tax refund. Therefore, the PCC tax is refundable if: the legal effects of the declaration of will have been annulled phone number list relative invalidity ; the suspensive condition on which the performance of a civil law transaction was dependent has not been met; the company was not registered in the register of entrepreneurs or the amount of the share capital of the company was registered in an amount.
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Lower than specified in the company's deed - in part constituting the difference between the tax paid and the tax due; the increase in the company's share capital will not be registered or will be registered in an amount lower than specified in the resolution - in part constituting the difference between the tax paid and the tax due on the increase in n the register of entrepreneurs; the mortgage was not entered in the land and mortgage register. IMPORTANT - PCC tax is not refundable after years from the end of the year in which it was paid.
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