Post by joita9865 on Oct 26, 2023 9:26:32 GMT
The VAT Act expressly addresses this issue. During the period of suspension of business activity, the entrepreneur is obliged to submit JPK_V if he/she performs Intra-Community acquisition of goods Import of goods Import services Taxable activities Activities for which he is obliged to correct the input tax Let's see what specific cases we mean with examples. Example Mrs. Irena suspended her business activity, but in the period before the suspension she took out a passenger car on operating lease for the company. In this situation, he must pay periodic leasing installments.
These are liabilities that arose before the suspension of business activity, therefore Mrs. Irena can deduct VAT philippines photo editor calculated on general terms and report this transaction in JPK_V despite the suspension. Example During the suspension period, Mr. Dominik had to sell a company fixed asset, so he is obliged to settle the VAT due on this sale. Also in this situation, this creates the obligation to submit JPK_V . Example Mrs. Lucyna purchased a license for an IT program that she uses in her business activity, the license is extended quarterly with the obligation to pay. This activity is in the nature of importing services. Mrs. Lucyna wants to suspend her business activity and does not know for how long.
She began to wonder whether during the suspension period she would also be obliged to settle the import of services in JPK_V . In such a case, there is such an obligation and it results directly from the VAT Act. This approach can also be found in issued tax interpretations. In one of them, no. -KDIB -AZ of July , , the Director of the National Tax Information KIS confirmed that the entrepreneur has the right to deduct input VAT on all expenses, both those to which the law to be deducted incurred during the suspension period.
These are liabilities that arose before the suspension of business activity, therefore Mrs. Irena can deduct VAT philippines photo editor calculated on general terms and report this transaction in JPK_V despite the suspension. Example During the suspension period, Mr. Dominik had to sell a company fixed asset, so he is obliged to settle the VAT due on this sale. Also in this situation, this creates the obligation to submit JPK_V . Example Mrs. Lucyna purchased a license for an IT program that she uses in her business activity, the license is extended quarterly with the obligation to pay. This activity is in the nature of importing services. Mrs. Lucyna wants to suspend her business activity and does not know for how long.
She began to wonder whether during the suspension period she would also be obliged to settle the import of services in JPK_V . In such a case, there is such an obligation and it results directly from the VAT Act. This approach can also be found in issued tax interpretations. In one of them, no. -KDIB -AZ of July , , the Director of the National Tax Information KIS confirmed that the entrepreneur has the right to deduct input VAT on all expenses, both those to which the law to be deducted incurred during the suspension period.