Deklaracja na podatek leśny Declaration on forestry tax
Kogo dotyczy Who is affected
Legal persons, organisational units, including companies without legal personality, being:
1)owners of forests, subject to paragraph 3;
2)natural owners of forests;
3)perpetual usufructuaries of forests;
4)holders of forests owned by the State Treasury or a local government unit
Czas realizacji
Lead time
The forestry tax declaration is submitted by 15 January to the tax authority competent for the location of the forests, and if a tax obligation has arisen after that date - within 14 days of the occurrence of circumstances justifying the obligation. If there are changes to the facts, the forestry tax declaration must be corrected within 14 days of their occurrence.
Wymagane dokumenty
Required Documents
DL-1 - forestry tax declaration ZDL-1 - forestry real estate data supplement part ZDL-2 - forestry tax exemption data supplement part (when forest is subject to statutory exemption)
Opłaty
Fees
No fee is required
Tryb odwoławczy
Appeal mode
The decision may be appealed to the Self-Government Appeal Court in Katowice through the Mayor of Żory within 14 days of its delivery. The appeal shall be submitted to the information office of the Żory Town Hall, Aleja Wojska Polskiego 25.
Podstawa prawna
Ustawa z dnia 17 czerwca 1966 r. o postępowaniu egzekucyjnym w administracji (Dz. U. z 2020 r., poz. 1427 z późn. zm.)
Ustawa z dnia 29 sierpnia 1997 r. Ordynacja podatkowa (Dz. U. z 2020 r., poz. 1325 ze zm.)
Legal basis
The Act of 30 October 2002 on Forest Tax (Journal of Laws of 2019, item 888, as amended)
Act of 17 June 1966 on enforcement proceedings in administration (Journal of Laws of 2020, item 1427, as amended)
Act of 29 August 1997 on Tax Ordinance (Journal of Laws of 2020, item 1325, as amended)