Is Overestimation of Tax Amount Due to Incorrect Rate Considered an Imposed Tax? What About VAT Deduction?

• Deducting input tax in case of an overstated VAT rate is a common practice among taxpayers.
• The issue of deducting VAT in case of an overstated rate is a disputed problem in official interpretations.
• There is no explicit prohibition on deducting input tax using an overstated VAT rate.
• The confusion arises from those who are not familiar with the regulations and treat official interpretations as advice.
• The problem is also caused by courts and their subjective interpretations of the law.
• Taxpayers are advised to follow the regulations and avoid unnecessary disputes.
• Media coverage of tax-related topics can be misleading and often focuses on tax evasion.

Source: ksiegowosc.infor.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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