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1 2022

1 Siewkowska M.

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Tryb dochodzenia przez gminę utraconego podatku od czynności cywilnoprawnych w związku z jego podziałem między gminy przez notariusza jako płatnika

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Siewkowska M.

Rejent

2022

nr 9 (377)

37-56

The rules of distribution of tax on civil law transactions between municipalities are regulated in two Acts: the Act of 9 September 2000 on tax on civil law transactions and the Act of 13 November 2003 on income of local government units. The distribution of these funds takes place with the participation of two entities: the notary acting as withholding agent and the head of the tax office acting as tax authority. Certain obligations are imposed on both of these entities by the above laws. These are public law obligations of a binding nature. Since these laws impose certain obligations on these entities, including the obligation to transfer the proceeds of the tax on civil law transactions to municipalities, and the tax authority also participates in the transfer, they perform these actions of transferring the proceeds of the tax on civil law transactions to individual municipalities, and it is their obligation to transfer it in the amounts due to them, in accordance with the law. Therefore, this transaction may be subject to a tax audit, and the declarations and information on the amounts due to individual municipalities may be subject to a verification. Each of these actions should involve the municipality that disputes the manner in which these sums were distributed and the municipality that was deprived of the funds. They become parties to these acts. Furthermore, the implementation of the obligation to transfer the proceeds to individual municipalities is a substantive technical act against which an interested party may lodge a complaint with an administrative court. Moreover, it should be stated that in the event that an enterprise or its organized part, which is the object of a civil law transaction, holds real property located in the territory of at least two municipalities, the issue of distribution of tax on civil law transactions between these municipalities cannot be solved only by referring to the seat of the enterprise or its organized part (special regulation) but by taking into account the general principle with respect to real property regulated in Article 16(1) of the Act on tax on civil law transactions.