In the event of termination of employment or obtaining a lower income, you can re-apply, provided they continue to meet the conditions for entitlement to a survivor’s pension.
Current Act until the end of 2019. Since mid-year, as a result of discussions with the European Commission, the circle entitled to a reduction has been limited. The Act also introduced the reduction in excise duty on electricity and reduced the charge transient. In October, Energy Minister Krzysztof Tchórzewski assured that his ministry has agreed with the Ministry of Finance, and that the excise duty charged energy bills and energy remain depressed next year as well. It is not yet clear who now – after changing the structure of ministries – will decide on electricity prices for next year. So far, “potential solutions” explored the Ministry of Energy.
Will be responsible for the growth in the main sectors of OTT and mobile internet, according to the report “Global Entertainment & Media Outlook 2019-2023” prepared by the consulting firm PwC. “Of all the analyzed market segments for which data are available, the highest increases reach segments: OTT (ang. OTT – over the top), ie services that provide streaming video content over the Internet without the need for subscription for cable or satellite TV (16.6 %), internet access (11.5%), video games (6.2%) and online advertising (5%) “- reads. “In recent years in Poland, dynamically developing segment of the mobile Internet. The dominant 3G technology has been replaced by a newer option – LTE. Currently, the biggest challenge remains the implementation of networks 5G – the first operators have already conducted its tests, an important aspect, however, is the preparation of an appropriate regulatory package. According to our estimates, the value of the mobile Internet market in Poland 2023. will grow at an annualized rate of more than 15% “- said partner at PwC, leader of the team. telecommunications, media and technology in Poland Paul Wesolowski, quoted in the release.
See also: Subscribe still an important source of funding for the media in Europe »At the opposite pole, with a negative growth rate in the next five years, there are segments of the book (-1.5%; the effect of declines in sales of paper versions of books, while e-books grow in all categories), newspapers and magazines (-1.25%) and traditional television and home video (-0.18%). PwC experts point out that the decline in revenue from the same newspaper (not including magazines) at the level of -0.75% is one of the slowest in the whole EMEA region, they are also given. “Experts PwC emphasize that the media future, the media focused on the customer and his needs. The dynamic growth segments OTT and visible decline in traditional segments of the market, media and entertainment are associated with the concept of personalization. The segments based on standardized content or services are increasingly fighting a losing battle for attention customer segments offer content tailored to the interests and needs of the customer “- reads. “Personalization of the world media and entertainment requires the industry to the collection and use of personal data from one year to play an increasingly important role. The use of personal data is not only a great opportunity for the further development of all segments of the market, but also the big challenge of ensuring compliance of the business model RODO with the provisions of (Regulation 2016/679) and ensuring adequate security protection of personal data “- stressed the lawyer on the team TMT / IP & data protection law firm PwC Legal Konrad Dobrowolski, quoted in the release. Such a law gives taxpayers rules of the Tax Code. In accordance with Article.
81, payers, payers and collectors may adjust prior declaration. How long will the tax authorities waited for the taxpayer carry the necessary improvements? As a rule, consisting correction does not need to hurry. By law, the tax liability expires after five years from the end of the calendar year in which the tax was due. This deadline passed May 2, 2017 year, therefore, the tax office may claim the tax due by the end of 2022 years.
However, there are reasons why you should quickly make adjustments. Procrastination with the submission of correction may decrease the taxpayer’s finances. As a result, correct mistakes made during the settlement may indeed prove that there is a need to transfer tax office tax due and with it interest. Therefore, although the deadline for submission of tax return adjustments for 2016 years passed until the end of the 2022 best-corrected testimony submitted immediately after detection błędu.Jak effectively correct statement? Since January 1, taxpayers do not have to justify why they want to make a correction.
As in the case of submitting the proper print period, you only need to send a declaration, given that it is a correction of the testimony. You can pass it through the tax office of the Polish Post, electronically or in a feeding window tax office. The tax form taxpayer selects one of the options designated as deposition or correction. Thanks to the testimony of the taxpayer weighting modifies the content of the declaration originally transferred. As a result of the changes originally filed testimony will not be taken by the tax authority into account. Similarly, in the event of an inspection, officials examine only the information provided in the revised return. Then we have to give confirmation of the correction tax form, to be requested either by the traditional form of submission of print and in electronic form.
Such confirmation is official confirmation of receipt (DTT). See also: Before you fill PIT for 2016 years. What expenses can be deducted from income? “What threatens the mistakes made in the declaration? Taxpayers who are late with the submission of a tax return, or even abandoned https://homeworkmarket.me/ this obligation, in particular, are exposed to sanctions. Also suffer the consequences of those who introduced the tax authorities deliberately misleading giving false information. In the case of hiding or underreporting of income tax payable by the taxpayer, the penalty can be particularly severe. In accordance with Article.
76. Code of penal tax, “who do not comply by providing data to real or concealing the real state of things mislead the competent authority for exposing undue reimbursement of expenses, subject to a fine up to 720 daily rates or imprisonment, or both penalties together. See also: PIT for 2016 years: Who can deduct expenses for the internet? »About offense we say if the value of the act committed by the taxpayer does not exceed five times the minimum wage. It increased in 2017 to 2,000 zlotys, therefore the value of an offense can not exceed 10 thousand. zł. Exceeding the indicated sum of the act qualifies for a tax offense category.
The case concerned a company which is engaged in electricity trading. Through the distribution facilities of different operators sells and transmits energy to final customers, who use it for their own purposes. At the time of the sale of the company issues the invoice. It was only after a few months from the distributor receives information on the actual amount of energy supplied to customers. As a result, the company believed that the tax obligation arises in the month of receipt of official data from energy suppliers. Then the company corrects the remuneration for delivery. Previously, there is no basis to claim compensation from customers other than that which was originally invoiced.
The Company applied to the Tax Chamber in Katowice to confirm whether it is proper operation. Director of the Chamber replied that subsequent invoice correction may not cause a change of the original date of revenue. This arises in connection with issuing the basic invoice, according to the principle that tax revenues include revenues owed to the taxpayer. This means that the company should adjust its revenues relating to a specific period, the correction should be related to income due, which is formed on the last day of the period. The position of the Tax Chamber shared the Administrative Court in Gliwice. He pointed out that the provisions of the CIT Act relating to the definition of income does not involve revenue due to invoicing. No rule also regulates the issue date demonstrate the changes in the value of revenue (in plus and in minus), which is documented corrective invoice.
Thus the issue, regardless of the circumstances, causes an obligation to correct the original size of the revenue that was previously recognized as revenue due. This decision upheld the NSA. The Court added that the method of settlement proposed by the company would require a change of the CIT Act. CASE LAW Supreme Administrative Court Judgment of 11 April 2014., Ref. Act II FSK 1127/12. Whether the employee can also download YES survivor’s pension insurance system protects spouses of deceased, for the provision therefore has the right to seek the person working.
An application for a survivor’s pension may submit both widowed 55-year-old worker, and the worker. Also, payment of a survivor’s pension can be implemented without prior termination of work contracts. However, you must meet certain statutory requirements. Provision shall be entitled, when the death of a spouse occurred no earlier than 5 years. Moreover, the effect on the payment of a survivor’s pension earnings. People with established law are subject to the limits beyond which has consequences in terms of reduced benefits paid by the Social Insurance Institution or the zawieszenia.zobacz 4 changes in pensions in 2017 “Legal basis: Art. 70 sec.
1 point 2 paragraph. 2 and 4 of the Act of 17 December 1998. On pensions from the Social Insurance Fund (i.e., OJ 2016. Pos. 887 as amended.). Is it possible to re-apply for the provision YES precondition re a survivor’s pension is an application for the grant. The benefit is also granted when the applicant is raising at least one of the children entitled to survivor’s pension after the death of her husband, who has not reached 16 years, and if education in school – until the age of 18 years old.
According to the regulations in force entitled to a survivor’s pension is a widow who at the time of her husband’s death reached 50 years of age or was unable to work, but not later than within five years of his death or the cessation of child-rearing. Because our reader meets this condition, thus it has the opportunity to return to the survivor’s pension. Notably, this possibility can only benefit widows who have reached the required 50 years after the death of her husband, but not later than 5 years after discontinuation of raising 18-year-old child is entitled to a survivor’s pension. If this period is longer, ZUS will refuse to grant a benefit. Legal basis: Art.
70 sec. 1 and paragraph. 2 of the Act of 17 December 1998. On pensions from the Social Insurance Fund (i.e., OJ 2016. Pos. 887 as amended.). Is it possible to dispense with the survivor’s pension If YES to a survivor’s pension are entitled more people, one of them can always apply for an exemption.
The notice ZUS to undertake employment and earnings performance should clearly indicate whether it requests the exclusion from the circle of eligible, or for suspension or reduction of its rightful part in relation to the revenues achieved. In the first case (ie disable) the right to a survivor’s pension is determined without her. Re-determination of the benefit for the remaining of the following month, which was suspended from the person requesting the payment of a pension or of the following month if previous ceasing the payment was not possible. Seeking exclusion from entitlement, you do not have to worry about losing the right to benefit permanently. In the event of termination of employment or obtaining a lower income, you can re-apply, provided they continue to meet the conditions for entitlement to a survivor’s pension.
Legal basis: Art. 107a, Art. 134 of the Act of 17 December 1998. On pensions from the Social Insurance Fund (i.e., OJ 2016. Pos. 887 as amended.). ZUS can check whether an internship deceased YES Upon receipt of an application for a survivor’s pension ZUS start “checking of the deceased.” The pension is granted to eligible family members of a person who at the time of death was established right to a pension for incapacity for work or meet the conditions required to obtain one of these benefits.
In this assessment, it is assumed that the deceased was completely unable to work, survivor’s pension is in fact a derivative benefit, please him. Therefore, in the first place ZUS checks whether the deceased meets the required conditions, and establishes the right to provide a family member after him. The dispute concerns the most common periods subject to social insurance. Contributory and non-contributory period required for the grant of pension depends on the age in which the inability to work arose. If death occurs before the age of 20, on account of the deceased must be 12 months of contributory or non-contributory. At the age of 20 to 22 years is required two years’ insurance.
Three years of contributory and non-contributory must have a person whose inability founded in age from 22 to 25 years. Whereas four years is required in the case of deceased parent if the incapacity for work arose over the age of 25 to 30 years. If so the family to provide documents confirming the social insurance period subject to insurance, is the son of the deceased receive a pension rodzinną.zobacz also: When you can not pay tax on benefits and pensions from abroad »Legal basis: Art. 65 of the Act of 17 December 1998. Pensions disability pensions from the Social Insurance Fund (Journal of Laws of 2016. pos. 887 as amended.).
Or divorced have the right to help YES divorced spouse and widow, who before her husband’s death did not remain with him in the community of marriage, are entitled to a survivor’s pension, if on the death of her husband had the right to alimony awarded by a court judgment or court settlement. If a woman has a right to maintenance, ZUS will grant her a pension the family of the deceased ex-husband. Legal basis: Art. 70 sec. 3 of the Act of 17 December 1998.
On pensions from the Social Insurance Fund (i.e., OJ 2016. Pos. 887 as amended.). Does your child get less by the subsequent submission of the application NO Under the current rules benefit is payable from the date on which the rights to it, but not earlier than the month in which the application is made or the decision was issued from the office. The initial date of payment of the benefit is thus limited to date of the application for the grant. It was therefore an application makes its payment obligation and the legislature did not foresee the possibility of equalizing benefits to persons who acquired earlier than requested. With this, the determination of the right to a survivor’s pension for a minor child of a deceased parent, this rule is not absolute.
The courts because changing decisions of disability, giving children a pension after her parents died of compensation.
