What is a uniform audit file

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KDIP - . EW, of May , in the scope of the possibility of using the thermal modernization relief in a situation when the VAT invoice was issued to the deceased mother of the heir : amended by the interpretation ref. no. DOP .CNRU, dated November , ref. -KDIL .JK, dated June , with regard to the possibility of inheritance of the thermal modernization relief , amended by the interpretation of April , , No. DOP .CNRU ref. -KDIP .JK , dated.

In terms of the possibility of using the thermal modernization relief in a situation where VAT invoices were issued to philippines photo editor the testator amended by the interpretation of June , , No. DOP .CNRU Why is the right to thermal modernization relief inherited? In each amending interpretation, the Head of the National Tax Administration argues that the provisions of the PIT Act do not regulate the issue of the possibility for heirs to benefit from deductions under the thermal modernization relief. Under tax law, the rights and obligations of heirs are regulated by the Tax Ordinance. Therefore, Art. should apply to the possibility of inheritance e.g. thermal modernization relief.



The Tax Ordinance, which states that "the taxpayer's heirs take over the property rights and obligations of the testator provided for in the provisions of tax law." Court decisions have established the position that the right to thermal modernization relief is a property right, which means it may be taken over inherited by the heir. Attention! In order for the heir to be able to deduct the thermal modernization relief "taken over" from the testator, he or she should meet all the conditions entitling to its deduction, which we wrote about in the linked publication When can you deduct inherited thermal modernization relief.