The President of the Material Reserves Agency, being the body competent for the backup fee and fines, which have the rights of the tax authority set out in section III and in section V of the Act of 29 August 1997 - Tax Code (Article 21b para. 13 and 14 and Article 66 paragraph 6 of the Act on reserves of crude oil, petroleum products and natural gas, and rules of conduct in situations of a threat to the fuel security of the state and disturbances on the oil market, hereinafter the "Act on Stocks" (Journal of Laws of 2020, item 411) reminds that pursuant to the content of Article 61 § 1 of the Tax Code, taxes are paid by taxpayers conducting business activity (...) in the form of a transfer order.
The tax liability, in principle, expires in part or in full as a result of payment (Article 59 § 1 item 1 of the Tax Code). For the date of payment in cashless transactions, in accordance with the wording of Art. 60 § 1 item 2 of the Tax Code, it is considered, among others day of debiting the taxpayer's bank account. Content of Article 62b of the Tax Code allows for the expiry of a tax liability by payment made by an entity other than those required to pay tax/public law liability, if the content of the proof of payment raises no doubts as to its destination, and the payment relates to a tax liability up to PLN 1000.
Bearing the above in mind, the President of the Material Reserves Agency informs that payment of public law liabilities resulting from the provisions of the Act on reserves of the spare fee referred to in art. 21b paragraph 1 of the Act and financial penalties referred to in art. 63 of the Act) by third parties other than the taxpayer does not terminate the obligations towards the President of the Material Reserves Agency and will result in taking actions specified by law to enforce outstanding obligations.
Funds paid to the account of the Intervention Stocks Fund by a third party who is not the subject of any public law relationship in cases not mentioned in art. 62b of the Tax Code, will be refundable as an undue benefit within the meaning of art. 410 of the Civil Code.