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THE FISCAL CONTROL ACT USTAWA O KONTROLI SKARBOWEJ /POLISH LAW/


EUROTERMBANK THE EUROPEAN TERMINOLOGY STANDARD

wydawnictwo: TRANSLAW , rok wydania 2011, wydanie I

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example:

FISCAL CONTROL ACT X. 1

ACT of 28 September 1991 ON FISCAL CONTROL

(Consolidated text: Dziennik Ustaw 2004, No. 8, item 65 with subsequent amendments: No. 64, item 594, No. 91, item 868, No. 171, item 1800, No. 173, item 1808, No. 124, item 1042; 2005, No. 132, item 1110, No. 183, item 1537; 2006, No. 66, item 470, No. 104, items 708 and 711, No. 157, item 1119, No. 191, item 1413, No. 217, item 1590; 2007, No. 171, item 1207; 2008, No. 110, item 707, No. 209, item 1318, No. 227, item 1505; 2009, No. 18, item 97, No. 85, item 716)

(Excerpts)

Chapter 1. General Provisions

Article 1. 1. The purpose of fiscal control is to protect the interests and property rights of the State Treasury and to ensure effective execution of tax obligations and other dues which constitute the income of the State budget or State earmarked funds.

2. The purpose of fiscal control is also to examine the compliance of the management of assets of other State legal persons with the law, counteracting and suppressing infringements of law in the field of foreign trading in goods and trading in goods brought from abroad, as well as preventing and revealing the offences specified in Articles 228 to 231 of the Penal Code among the persons employed by or in the service of organizational units under control of the minister competent for public finance.

Article 2. 1. The scope of fiscal control shall comprise:

1) control of veracity of the tax bases declared and correctness of calculation and payment of taxes constituting the State budget income, as well as other dues of the State budget or State earmarked funds;

2) disclosure and control of economic activity not declared for taxation, as well as the incomes non-accountable for in disclosed sources of revenue;

3) control of sources of origin of the assets in the case of economic activity not having been declared for taxation, and of the income non-accountable for in disclosed sources of revenue;

4) control of the expediency and compliance with law of the management of public funds and means from the European Union and international financial institutions subject to repayment;

 

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