Module of optimization and tax calculation of the means of transport (PŚT).
Due to the nature of the accrual of PŚT and the related tax requirements, the operation of this process is fully possible in a dedicated application, which is integrated into the financial and accounting system including the module for integration with banking systems and with Leasing system. The PŚT application is based on the statutory requirements related to the tax on means of transport.
Components of the PŚT mechanism
The issue of tax on means of transport can be divided into the following elements:
How to enter and store data and parameters
- Calculation algorithm
- Generate declaration
- Tax payment
Some of these issues are carried out on the contact of the PŚT application and other systems.
Application Interop Model
In the process of accrual of PŚT are involved in the indirect participation of applications: leasing system, financial and accounting system, dedicated application for PŚT and Hogart Banking (module for integration with the system of electronic bankowowści).
In order to correctly calculate the value of the tax on the means of transport and to generate the proper DT-1 declaration and the Annexes DT-1/A, it is necessary to introduce a set of parameters characterizing the vehicle.
From within the PŚT app, users have the option of adding PŚT rate values to each authority with respect to the parameters they depend on. The tax rates and the way in which they are determined may be different for each office and may be changed every year (both the rate and the method of determining them depending on the parameters of the vehicle). For each office for each year it is possible to enter the value of rates depending on the combination of accepted parameters.
The tax on means of transport-algorithm
Finding the right rate of tax on the means of transport is based on vehicle parameters
The rates of tax and the criteria for their application shall be fixed for each office independently, each office may make the value of the rate subject to other parameters.
The rate in the first year shall be calculated in proportion to the full months of the year in question from the time the tax is chargeable. Likewise, in the year of expiry of the tax liability the value of the tax is proportional to the number of full months of this obligation.
The rate of tax calculated for a given year is entirely recorded in the declaration, while payment can be made in two instalments (after half of the calculated value).
The PŚT application allows you to generate the following printouts/reports:
PrintOut of DT-1 declaration
PrintOut of the annexes DT-1/A to the Declaration
PrintOut of the Tax deduction report (for internal purposes)
PrintOut of completeness verification
The value of the characteristics of the means of transport is archived every month so that possible changes in the parameters of individual vehicles (current state vs. State of the selected historical month) by means of transport and PŚT parameters can be report.
The DT-1 declarations shall be sent separately to each office in which the registered vehicles covered by PŚT are located. The combination of vehicles and their parameters is contained in annexes DT-1/A, while the declaration contains the total amounts from the annexes.
The obligation to declare is in the case of the existence or expiry of a tax obligation, change of address data, extension of the period of temporary deregistration, correction of the Declaration and, once a year, on account of the obligation to Tax. The type of declaration is indicated in DT-1, C. 18.
In annexes DT-1/A are shown after 3 vehicles in each annex (so many sections are in one annex). Each attachment is numbered (# # # #) and in the DT-1 declaration recorded the total number of attachments (# # # #) to the declaration sent to the office.
The declarations of the Office shall require the delivery of documents proving the specified parameters of the means of transport, such as, for example, Approval Certificate or conformity certificate (this requires a copy of the relevant documents and is carried out outside the system).
Tax on means of transport-payment and accounting
In the case of sale or deregistration of a vehicle, when the value paid for a given year exceeds the amount of tax due (calculated in accordance with the number of months by which the means of transport was taxable), the postings RMK The amount overpaid is deducted on payment for September, and if the event occurs after the September payment, the leasing company shall apply to the competent authority for a refund of the tax overpaid at the end of the year.
At the time of the tax obligation up to and including August, 640 < > 930 accounts for the year-round tax (i + II rata), while on 464 < > 640 the amount and tax installments.
In the event of an obligation of September, the total amount of tax for the year (obviously calculated according to assumptions, i.e. In proportion to the number of months) is posted to accounts 464 < > 930 and 930 < > 220 bypassing RMK.
After the entries in the 930 account have been generated (where there is a separate entry for each mode of transport), the sum of the entries for each office is Przeksięgowywana one amount per the Office account (220…). A 930 account is therefore a transient account that is designed to allow you to write the tax amounts that are calculated for each transport means on one side and to post the aggregated values to the Office accounts on the other.
For the means of transport for which the tax obligation arose in months I-VIII, whose half of the calculated tax was credited to the accounts RMK, there is then the need to repost this value in the costs in M-CU September (the amount of II instalment Tax). Posting is done in the Accounting command – type PST. If the declaration of the expiry of the tax liability has been posted, a posting of the RMK should be made.
Expiry of the obligation
The expiry of a tax obligation entails the necessity of the payment of amounts in proportion to the time for which the vehicle is not subject to the obligation. This is reversed for accounting when the obligation is made (it should also pass through the 930 but reversed account).
Where part of the tax was "suspended" in RMK accounts, they also need to be posted if the obligation expires.
The reinvoices are issued at the time of the tax obligation and in February and September (on the dates of payment of the tax instalments). For tax corrections, reinvoices are also corrected.
The basis for the Reinvoice is the value of the tax paid, which amounts to the net Reinvoice, loaded the VAT rate of 23%.
The description of the Reinvoice shall be followed by an indication of which the instalment relates (or that it concerns the existence of a tax obligation or tax for the whole year).
If the tax obligation expires, the customer is charged the reinvoice for the whole subsequent instalment (although only part of it may be paid to the office), then the Reinvoice is subject to correction.
The tax on means of transport-service cycle
The life cycle of the vehicle subject to the means of transport commences at the time of purchase/tax liability. Then every year in February a declaration is generated covering the means of transport and the first instalment of the tax is paid, a second instalment is payable in September. If necessary (e.g. Incorrect classification of ecological norms) the declaration is corrected. The process terminates the expiry of the tax liability associated with the sale, registration or eg. The vehicle to another office.
Frequency of running PŚT procedures
The process of calculating PŚT and/or printing a declaration and/or generating postings is run:
- Monthly – for vehicles for which one of the events took place in the last month
- The obligation to
- Expiry of the obligation
- Correction of declarations
- In February – for all vehicles, with the generation of a declaration
- In September – for all vehicles without generating a declaration
In the case of total damage, no deregistration of the vehicle is normally reported, but waits until the wreck is sold.
Not all means of transport are fixed assets – part may constitute storage components, this applies to m.in. Windykowanych vehicles. The process of charging and paying for PŚT is no different from leased funds, except for non-reinvoices for customers (no customer).
In case of assignment, the PŚT is not changed but reinvoiced (there is no clear path to invoicing in this case).
Example of the title of the transfer PŚT: "Tax on means of transport 1st installment".
In the annex to the Declaration, the field of property type (B. 1.1 of the form DT-1/A ver. 4) always takes the constant value: 1. The owner, irrespective of the vehicle (there are no other cases).
Integration with external leasing systems
The module for handling and calculating the tax on the means of transport is able to integrate with leading leasing systems available on the market. For a system based on the standard relational database, SQLServer, Oracle, is able to retrieve data directly from the database. In the absence of such mechanisms, data exchange can be organized using XML-I or also CSV files.