Polish term
Obowiązek podatkowy a zobowiązanie podatkowe
zobowiązanie w znaczeniu "ile masz zapłacić"
| 3 | tax liability / tax obligation |
ZenonStyczyrz
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| 4 +2 | Tax obligation and taxes payable |
bartek
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| 5 | Tax chargeability vs tax liability/payable |
MStanicki
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| 4 | tax liability, tax charges |
Janina Nowrot
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May 18, 2005 19:45: bartek changed "Level" from "Non-PRO" to "PRO"
PRO (3): ZenonStyczyrz, Zenzka, bartek
When entering new questions, KudoZ askers are given an opportunity* to classify the difficulty of their questions as 'easy' or 'pro'. If you feel a question marked 'easy' should actually be marked 'pro', and if you have earned more than 20 KudoZ points, you can click the "Vote PRO" button to recommend that change.
How to tell the difference between "easy" and "pro" questions:
An easy question is one that any bilingual person would be able to answer correctly. (Or in the case of monolingual questions, an easy question is one that any native speaker of the language would be able to answer correctly.)
A pro question is anything else... in other words, any question that requires knowledge or skills that are specialized (even slightly).
Another way to think of the difficulty levels is this: an easy question is one that deals with everyday conversation. A pro question is anything else.
When deciding between easy and pro, err on the side of pro. Most questions will be pro.
* Note: non-member askers are not given the option of entering 'pro' questions; the only way for their questions to be classified as 'pro' is for a ProZ.com member or members to re-classify it.
Proposed translations
tax liability / tax obligation
Tax Ordinance Act of 29 August 1997
Article 4. Tax liability shall be an unspecified duty, resulting from tax Acts, to make a compulsory pecuniary performance in relation to the occurrence of an event specified by such Acts.
Article 5. A tax obligation shall be an obligation of the taxpayer, resulting from a tax liability, to pay a tax in favour of the State Treasury, a voivodeship, poviat or gmina in the amount, time limits and place determined in the provisions of tax law.
Art. 4. § 1. Obowiązkiem podatkowym jest nieskonkretyzowana powinność poniesienia przymusowego świadczenia pieniężnego w związku z zaistnieniem zdarzenia określonego w ustawie.
§ 2. Zakres podmiotowy obowiązku podatkowego, przedmiot opodatkowania, moment powstania obowiązku podatkowego oraz stawki podatkowe określają ustawy podatkowe.
Art. 5. (3) Zobowiązaniem podatkowym jest wynikające z obowiązku podatkowego zobowiązanie podatnika do zapłacenia na rzecz Skarbu Państwa, województwa, powiatu albo gminy podatku w wysokości, w terminie oraz w miejscu określonych w przepisach prawa podatkowego
| neutral |
bartek
: na odwrot - zupelnie. Ja tam nie wrog TEPISU :-) Ale .... :-)
23 mins
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też mi się nie do końca podobało - ale porównaj obie wersje. Poza tym jeśli tlumaczenie jest przysięgłe zawsze można się powołać na wersję TEPISU :)))
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| neutral |
MStanicki
: chyba że chodziło "odwrotnie"
6209 days
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Native in: Polish 
Works in: Russian to Polish, English to Polish, Polish to Russian, and 3 more.
tax liability, tax charges
Tax obligation and taxes payable
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Note added at 1 hr 1 min (2005-05-18 19:48:41 GMT)
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zobowiazania tez mozna dac jako - tax liability
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Note added at 1 hr 30 mins (2005-05-18 20:17:32 GMT)
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Residents Abroad Have Continuing Tax Obligation US citizens living outside the
United States have a continuing federal tax-filing obligation to the United ...
www.thetimesharebeat.com/stuffs/rend08.htm
czyli obowi±zek podatkowy
.. tax evasion, uchylanie się od placenia podatków. tax haven, raj podatkowy.
tax liability, zobowiazanie podatkowe. transfer taxes, podatki transferowe ...
www.taxworld.org/Language/taxpoland.htm
czyli zobowi±zanie
Tax chargeability vs tax liability/payable
The chargeable event is when the legal conditions for VAT to become chargeable are met.
VAT becomes chargeable at the point at which the tax authorities acquire the legal right to claim payment.
However, in most cases, the VAT need be paid only when the return for the relevant period is filed.
Usually, the chargeable event and chargeability of the tax is the completion of a taxable transaction (taxed/exempt) – but sometimes it can be during or before such a transaction, e.g. on receipt of an advance payment.
The EU rules for precisely when the VAT becomes chargeable are different in each of these cases...
Tax liability lub tax payable account (ze strony investopedia)
"Income Tax Payable Definition
By JULIA KAGAN Updated June 15, 2020
Reviewed by JANET BERRY-JOHNSON
What Is Income Tax Payable?
Income tax payable is a type of account in the current liabilities section of a company's balance sheet. It is compiled of taxes due to the government within one year. The calculation of income tax payable is according to the prevailing tax law in the company's home country.
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