Attachment_II_-_Procedure_and_forms_required_for_the_exemptions.pdf

The procedure and forms required for the exemptions set out in art. 18 par. 2 of the Agreement between the Government of the United States of America and the

Government of the Republic of Poland on the status of the armed forces of the United States of

America in the territory or the republic of Poland as well as in the implementing Arrangement between the Government of the Republic of Poland and the

Government of the United States of America to the Agreement between the Government of the United

States of America and the Government of the Republic of Poland on the status of the armed forces of the United States of America in the territory or the republic of Poland regarding official tax exemptions

Exemptions:

1) realized at the time of sale

2) realized through the reimbursement of the paid tax

As regards point 1)

Exemptions realized at the time of sale take place when:

the excise goods are acquired from a tax warehouse transaction is confirmed by the document:

the VAT and excise duty certificate (“the Certificate”) – determined in the annex to the implementing Arrangement regarding official tax exemptions – only to the acquisition of the excise goods from the tax warehouses located in the territory of the

Republic of Poland the single authentication – to the acquisitions of excise goods purchased under a long-term written contract the excise duty exemption certificate (“EU Certificate”) sets out in the Commission

Regulation (Ec) No 31/96 of 10 January 1996 on the excise duty exemption certificate

(OJ L 8, 11.01.1996, p. 11; OJ Polish special edition, Chapter 9, v. 1, p. 297) – to the intra-community acquisitions of excise goods from the tax warehouses located in the

European Union countries other than Poland.

The Certificate is issued by the competent representative of the United States Forces in two duplicate copies. He completes the Certificate and signs it in order to confirm the correctness and completeness of the given data.

Such filled Certificate is presented to the Minister of National Defense of the Republic of Poland or to the authorized local base commander of the Armed Forces of the Republic of Poland or any other representative authorized by this Minister who:

completes the box 4 of the Certificate or issues a single authentication – a copy of the authentication shall be attached to the Certificate by the representative of the United States forces to each acquisition of the excise goods under a long-term written contract; the Certificate must contains the reference to the contract. The representative of the United States forces put in the box 5 of the Certificate the number and the date of issue of the single authentication.

The single authentication includes references to the long-term written contract such as:

indication of the contracting parties, of the period of the contract, of the excise goods and its

CN codes. The single authentication must be sign by the entity authorized to issue it.

The EU Certificate is issued by the competent representative of the United States Forces in two duplicate copies:

one copy to be kept by the consignor of the goods (tax warehouse in the EU Member State other than Poland) and one copy to accompany the administrative accompanying document (e-AD) that is issued by the consignor in order to send the excise goods under duty suspension arrangement that is required by the EU law

Such filled EU Certificate is presented to the Minister of National Defense of the Republic of Poland who completes the box 2 and 6 of the EU Certificate.

When the goods are received by the US forces or its contractor they are obliged to submit the EU

Certificate with e-AD and the fallback report of receipt to the nearest Customs Office within 5 days of the completion of the movement. The competent director of customs office shall immediately enter the report of receipt to the System on behalf of that entity.

As regards point 2)

Exemptions realized through the reimbursement of the tax paid take place when:

the excise goods are acquired on the territory of Poland (not in the tax warehouse)

The reimbursement of excise duty paid included in the prices of the excise goods or passenger car is done in an amount of excise duty calculated with the application of excise duty rate fixed as the day of purchase.

A document on the basis of each is calculating the excise duty to be reimbursed, for the US armed forces or their contractor, is an invoice or an invoice in electronic form that is issued in triplicate

(two copies of which receive these entities).

In justified cases and after consultation/approval of the Head of Customs Office the reimbursement of the excise duty paid by the entities (US armed forces or contractor) may be done on the basis of the documents other than invoices on the condition that these documents show clearly/admittedly that the excise duty was paid on the territory of Poland by these entities for the purposes of the US armed forces.

The application for reimbursement of excise duty is submitted by the US armed forces or by their contractor to the Head of Customs Office in Łódź.

The application for reimbursement shall include:

1) determination of the amount of the excise duty that was paid and that is to be reimbursed for the US armed forces or its contractor;

2) bank account number on which the amount of excise duty paid is to be repaid.

The application for reimbursement shall be accompanied by:

1) a list of excise goods and passenger cars purchased for official purposes of the US armed forces and for carrying out of their military service support activities, including a list of the excise duty that are to be reimbursed, detailing the goods and the amounts of excise duty intended for the purpose of carrying out the military service support activities;

2) a copy of the document certifying that the goods are acquired by or intended for the use of the

US armed forces or for supplying their military service support activities;

3) invoices or invoices in electronic form or other documents, from which the requested amounts of excise duty for reimbursement are arising/resulting.

The application for reimbursement is submitted for the quarterly periods by the 25th day of the month following the quarter for which the application is submitted.

In justified cases and after consultation/approval of the Head of Customs Office the reimbursement of the excise duty paid by the entities (US armed forces or contractor) may be done on the basis of the application submitted later than in the above mentioned due date.

The Head of the Customs Office in Łódź decides about the reimbursement of the amount of the excise duty paid. The payment of the amount of the excise duty refund shall be made to the bank account indicated in the application for the reimbursement, within 30 days from the date of submission of the application together with the required documents (lists, copy of a document, invoices). After a refund of excise duty the Head of the Customs Office returns the invoices or a certified photocopy of the invoices, or other documents to the applicant.

In cases where excise goods or passenger car are returned, and the purchaser/buyer requests a refund of the price paid, the seller returns the due amount, on condition that he had got an invoice or electronic invoices back. The seller/vendor informs the Head of the Customs Office in Łódź about the return of the products made by the armed forces of the United States of America or its contractors;

informing of the above, the seller/vendor provides an invoice or electronic invoice received from the purchaser. If the refund of the money occurs after a reimbursement of excise duty resulting from the invoices, the amount of excise duty that is to be reimbursed for the next period is reduced by the amount of excise duty that was reimbursed unduly. However where an entity does not submit applications for reimbursement of the amount of excise duty for the next period, the entities shall return the amount of excise duty to the correct bank account of the relevant Customs Chamber not later than 6 months from the date of receipt of the reimbursement of excise duty.

In order to obtain an official interpretation in relation to the individual case regarding tax issues, Articles 14b-14p of Act of 29 August 1997 Tax Ordinance (Journal of Laws of 2012, item 749 with amendments) are applicable. Details concerning the procedure can be found at the website www.kip.gov.pl (Krajowa Informacja Podatkowa – National Tax Information, tel. from abroad +48

22 330 0330), however, information in this respect is available only in Polish. Moreover, it should be pointed out, that the official language in Poland is Polish and in contact with the Polish administration concerning the above mentioned issue only this language should be used.

http://www.kip.gov.pl/

Ministerstwo Finansów uprzejmie wyjaśnia, że informacji w sprawach z zakresu podatku od towarów i usług udziela telefonicznie Krajowa Informacja Podatkowa (od poniedziałku do piątku, w godzinach od 7.00 do 18.00, nr tel. 0801 055 055 – dla osób uzyskujących połączenie z telefonów stacjonarnych oraz nr tel. + 48 22 330 03 30 – dla osób telefonujących z telefonów komórkowych).

Ponadto w przypadku powstania wątpliwości dotyczących interpretacji przepisów prawa podatkowego w indywidualnej sprawie, które mogą rodzić określone konsekwencje w sferze prawa podatkowego, zainteresowany ma prawo zwrócić się do właściwego organu podatkowego z wnioskiem o wydanie interpretacji indywidualnej dotyczącej jego konkretnego stanu faktycznego lub zdarzenia przyszłego.

Zasady udzielania interpretacji przepisów prawa podatkowego w indywidualnych sprawach szczegółowo określają przepisy art. 14b – 14p ustawy z dnia 29 sierpnia 1997 r. Ordynacja podatkowa

(Dz. U. z 2005 r. Nr 8, poz. 60, z późn. zm.).

Wzór wniosku o wydanie interpretacji indywidualnej został określony w rozporządzeniu Ministra

Finansów z dnia 20 czerwca 2007 r. w sprawie wzoru wniosku o wydanie interpretacji przepisów prawa podatkowego oraz sposobu uiszczenia opłaty od wniosku(Dz. U. Nr 112, poz. 771, z późn. zm.)

i jest zamieszczony na stronie internetowej Ministerstwa Finansów - www.mofnet.gov.pl (Podatki -

Formularze podatkowe - Inne lub Ministerstwo Finansów - Administracja Podatkowa - Krajowa

Informacja Podatkowa - Interpretacje indywidualne-informacje praktyczne).

Wniosek o wydanie indywidualnej interpretacji przepisów prawa podatkowego powinien zawierać wyczerpujące przedstawienie zaistniałego stanu faktycznego albo zdarzenia przyszłego oraz stanowisko wnioskodawcy w sprawie oceny prawnej tego stanu faktycznego albo zdarzenia przyszłego (art. 14b § 3 Ordynacji podatkowej).

Wniosek ten składa się do właściwego organu podatkowego, którego właściwość miejscową i rzeczową określa rozporządzenie Ministra Finansów z dnia 20 czerwca 2007 r. w sprawie upoważnienia do wydawania interpretacji przepisów prawa podatkowego (Dz. U. Nr 112, poz. 770, z późn. zm.). W przypadku gdy wnioskodawca ma miejsce zamieszkania lub siedzibę poza terytorium

Rzeczypospolitej Polskiej, właściwym miejscowo do wydania interpretacji indywidualnej jest

Dyrektor Izby Skarbowej w Warszawie. W takim przypadku wniosek należy złożyć do Dyrektora Izby

Skarbowej w Warszawie na adres korespondencyjny: Biuro Krajowej Informacji Podatkowej w Płocku, ul. 1 Maja 10, 09-402 Płock. Wnioski można składać osobiście do Dyrektora Izby

Skarbowej w Warszawie lub wysyłać pocztą.

Zgodnie z art. 14f § 1 ustawy Ordynacja podatkowa, wniosek o wydanie interpretacji podlega opłacie w wysokości 40 zł, którą należy uiścić (gotówką w kasie organu właściwego do wydania interpretacji indywidualnej lub na jego rachunek) w terminie 7 dni od dnia złożenia wniosku, przy czym w przypadku wystąpienia w jednym wniosku o wydanie interpretacji indywidualnej odrębnych stanów faktycznych lub zdarzeń przyszłych pobiera się opłatę od każdego przedstawionego we wniosku stanu faktycznego lub zdarzenia przyszłego (art. 14f § 2 ww. ustawy Ordynacja podatkowa).

Szczegółowe informacje w przedmiotowym zakresie są dostępne na stronie internetowej Ministerstwa

Finansów (Ministerstwo Finansów - Administracja Podatkowa - Krajowa Informacja Podatkowa).

http://www.mofnet.gov.pl/