{"id":167781,"date":"2017-02-21T11:22:00","date_gmt":"2017-02-21T11:22:00","guid":{"rendered":"https:\/\/transinfo.pl\/x\/infotrans\/umorzona-naleznosc-to-dochod-_more_92149\/"},"modified":"2017-02-21T11:22:00","modified_gmt":"2017-02-21T11:22:00","slug":"umorzona-naleznosc-to-dochod-_more_92149","status":"publish","type":"infotrans","link":"https:\/\/transinfo.pl\/x\/infotrans\/umorzona-naleznosc-to-dochod-_more_92149\/","title":{"rendered":"Umorzona nale\u017cno\u015b\u0107 to doch\u00f3d"},"content":{"rendered":"<p><span style=\"font-weight: bold\">Do ko\u0144ca lutego warszawski Zarz\u0105d Transportu Miejskiego wy\u015ble PIT-8C do wszystkich os\u00f3b, kt\u00f3rym w 2016 r. umorzy\u0142 nale\u017cno\u015b\u0107 oraz do w\u0142a\u015bciwych urz\u0119d\u00f3w skarbowych. Dzia\u0142anie to jest prowadzone w zwi\u0105zku ze zmian\u0105 interpretacji indywidualnej przepis\u00f3w prawa podatkowego wydan\u0105 przez Ministra Rozwoju i Finans\u00f3w.<\/span><\/p>\n<p>Zarz\u0105d Transportu Miejskiego, jako jednostka bud\u017cetowa m.st. Warszawy, dokonuje umorze\u0144 nale\u017cno\u015bci cywilnoprawnych zgodnie z przepisami Uchwa\u0142y nr LXXXIX\/2643\/2010 Rady m.st. Warszawy z 9 wrze\u015bnia 2010 r. w sprawie szczeg\u00f3\u0142owych zasad, sposobu i trybu udzielania ulg w sp\u0142acie nale\u017cno\u015bci o charakterze cywilnoprawnym oraz okre\u015blenia warunk\u00f3w dopuszczalno\u015bci pomocy publicznej, wydanej na podstawie przepis\u00f3w ustawy z 27 sierpnia 2009 r. o finansach publicznych (Dz.U. z 2016 r. poz. 1870).<\/p>\n<p>Do 28 lutego do wszystkich os\u00f3b, kt\u00f3rym ZTM w 2016 r. umorzy\u0142 nale\u017cno\u015b\u0107 zostanie wys\u0142any druk PIT-8C, kt\u00f3ry stosuje si\u0119 m.in. do przychod\u00f3w z tzw. innych \u017ar\u00f3de\u0142. PIT-8C zostanie tak\u017ce przes\u0142any do w\u0142a\u015bciwego dla podatnika urz\u0119du skarbowego.<\/p>\n<p>Wystawienie i wys\u0142anie druk\u00f3w PIT-8C jest prowadzone w zwi\u0105zku ze zmian\u0105 interpretacji indywidualnej prawa podatkowego wydan\u0105 20 pa\u017adziernika 2016 r. przez Ministra Rozwoju i Finans\u00f3w. Zgodnie ze zmian\u0105 interpretacji: &#8222;Z uwagi na zastosowanie wobec d\u0142u\u017cnika ? osoby fizycznej ulg w sp\u0142acie nale\u017cno\u015bci o charakterze cywilnoprawnym w postaci umorzenia (w ca\u0142o\u015bci lub w cz\u0119\u015bci) tej nale\u017cno\u015bci, d\u0142u\u017cnik nie jest obowi\u0105zany do zwrotu d\u0142ugu. Tym samym d\u0142u\u017cnik Wnioskodawcy (w tym przypadku Miasta Sto\u0142ecznego Warszawy i podleg\u0142ej mu jednostki nieposiadaj\u0105ce osobowo\u015bci prawnej ? Zarz\u0105du Transportu Miejskiego ? przyp. red.) zaoszcz\u0119dzi\u0142 na wydatku, kt\u00f3ry musia\u0142by zosta\u0107 przez niego poniesiony, gdyby mu Wnioskodawca nie umorzy\u0142 d\u0142ugu. W wyniku takiego \u015bwiadczenia w maj\u0105tku d\u0142u\u017cnika Wnioskodawcy nie pojawi\u0142 si\u0119 wprawdzie realny doch\u00f3d (w znaczeniu ekonomicznym), ale poniewa\u017c znaczenie terminu &#8222;doch\u00f3d&#8221; na gruncie ustawy PIT jest szersze, zaoszcz\u0119dzenie wydatk\u00f3w musi by\u0107 traktowane na r\u00f3wni z przyrostem maj\u0105tku.&#8221; <\/p>\n<p>&#8222;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"","ping_status":"closed","template":"","categories":[1],"tags":[336,4488,84],"class_list":["post-167781","infotrans","type-infotrans","status-publish","hentry","category-kontrakty","tag-kontrola","tag-umorzenie","tag-warszawa"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.8 (Yoast SEO v23.7) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Umorzona nale\u017cno\u015b\u0107 to doch\u00f3d - TransInfo Archiwum<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/transinfo.pl\/x\/infotrans\/umorzona-naleznosc-to-dochod-_more_92149\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Umorzona nale\u017cno\u015b\u0107 to doch\u00f3d\" \/>\n<meta property=\"og:description\" content=\"Do ko\u0144ca lutego warszawski Zarz\u0105d Transportu Miejskiego wy\u015ble PIT-8C do wszystkich os\u00f3b, kt\u00f3rym w...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/transinfo.pl\/x\/infotrans\/umorzona-naleznosc-to-dochod-_more_92149\/\" \/>\n<meta property=\"og:site_name\" content=\"TransInfo Archiwum\" \/>\n<meta property=\"og:image\" content=\"http:\/\/default\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minuty\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/transinfo.pl\/x\/infotrans\/umorzona-naleznosc-to-dochod-_more_92149\/\",\"url\":\"https:\/\/transinfo.pl\/x\/infotrans\/umorzona-naleznosc-to-dochod-_more_92149\/\",\"name\":\"Umorzona nale\u017cno\u015b\u0107 to doch\u00f3d - 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