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A return submitted by means of electronic communications shall contain: 1) data in the prescribed electronic format, such data being contained in the standard form of a return specified in separate provisions; 2) one electronic signature. § 2. The minister competent for public finance, in consultation with the minister competent for computerization shall, by regulation, determine: 1) the logical structure of returns and petitions submitted by electronic communications means; 2) the manner of sending returns and petitions by electronic communications means; 3) types of electronic signatures to be affixed on specific types of returns or petitions. § 3.

While issuing the regulation referred to in paragraph 2, the minister competent for public finance shall take into consideration: 1) the need to ensure the safety, reliability and non-deniability of data included in returns and petitions as well as the need to protect them against an unauthorized access; 2) limits of the amount of tax obligation, tax overpayment or tax refund amounts resulting from returns and the type of tax the return refers to, as well as requirements for the specific types of signatures specified in the provisions on electronic signature, in particular referring to verification of the signature and time-stamping. Article 3c. § 1.

A taxpayer or tax remitter intending to submit returns in electronic form shall: 1) notify the head of the revenue office competent for the records of taxpayers and tax remitters and 2) specify the person or persons authorized to submit returns in this form and to sign the returns using an electronic signature. § 2. The taxpayer or the authorized person referred to in paragraph 1, subparagraph 2, shall submit the authorization declaration by electronic communication means. § 3. The returns may be submitted by electronic communication means upon the confirmation of the compliance of the data contained in the declaration with the data contained in the notification. The confirmation shall take the form of a certificate issued by the head of a revenue office within one month after the declaration submission date. The certificate may also be issued in electronic form. § 4.

The minister competent for public finance shall, by regulation, determine: 1) the submission procedure and the standard form of the notification referred to in paragraph 1, having regard to the data identifying the taxpayer or tax remitter, the data identifying the person authorized to sign the returns electronically, and also the scope of their authorization; 2) the declaration submission procedure and the logical structure of the notification referred to in paragraph 2, having regard to the data identifying the taxpayer or tax remitter, the data identifying the authorized person and the scope of their authorization to sign the returns electronically. Article 3d. The submission of returns by electronic communication means to voits, mayors (presidents of cities), starostes, and marshals of voivodeships, shall be governed by separate provisions. 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. Article 6. Tax shall be a gratuitous, compulsory, non-repayable pecuniary performance made under public law in favour of the State Treasury, a voivodeship, a poviat or a gmina, resulting from statutory tax law. Article 7. § 1. A taxpayer shall be a natural person, a legal person or an organizational unit having no legal personality subject to tax liability by virtue of the tax Acts. § 2. Subjects other than those referred to in paragraph 1 may be considered taxpayers by the tax Acts. Article 8.

A tax remitter shall be a natural person, a legal person or an organizational unit having no legal personality obliged, on the basis of the provisions of tax law, to calculate and collect tax from a taxpayer and to pay it, within appropriate time limits, to the tax authority. Article 9. A tax collector shall be a natural person, a legal person or an organizational unit having no legal personality obliged to collect tax from a taxpayer and to pay it in due time to the tax authority. Article 10. § 1. Introduction of a lump-sum form of taxation shall not deprive the taxpayer of the possibility of choosing taxation according to the general rules. § 2.

The provisions of paragraph 1 shall not apply if the tax Acts do not envisage the possibility of choosing the form of taxation by the taxpayer. Article 11. A tax year shall be a calendar year unless statutory tax law provides otherwise. Article 12. § 1. If the start of a time period determined in days is a certain event, the day on which the event took place shall not be taken into account when counting the said period. The lapse of the last day of the specified number of days shall be considered the end of the time period. § 2. Time periods determined in weeks shall end upon the lapse of this day of the last week which corresponds to the starting day of the time period. § 3.

Time periods determined in months shall end upon the lapse of this day of the last month which corresponds to the starting day of the time period and where there is no such day in the last month – on the last day of this month. § 4. Time periods determined in years shall end upon the lapse of this day of the last year which corresponds to the starting day of the time period and where there is no such day in the last year – on the day which would directly precede the said day. § 5. If the last day of a time period is a Saturday or a holiday under statutory law, the last day of the time period shall be considered the day immediately following the holiday or holidays. § 6.

A time period shall be considered observed if, before its lapse, a letter was: 1) sent by electronic communications means, upon acknowledgement of submission, to a tax authority or to an information technology support unit of the tax administration; 2) posted in a Polish postal establishment of a public operator or filed with a Polish consular office; 3) filed by a soldier or member of crew of a sea-going vessel with the commanders of the military unit or with the captain of the vessel; 4) filed by a person deprived of liberty with the penal institution’s administration; 5) filed by an arrested person with the administration of the pre-trial arrest house. Article 13. § 1.

Tax authorities, according to their competence, shall be: 1) head of a revenue office, head of a customs office, the voit, the mayor (president of a city), the staroste or the marshal of a voivodeship – as authorities of the first instance; 2) director of a fiscal chamber, director of a customs chamber – as: a) an appeal authority against the decisions of the head of a revenue office or the head of a customs office, respectively; b) an authority of the first instance, pursuant to separate provisions; c) an appeal authority against decisions issued by the same authority in the first instance; 3) a self-government board of appeal – as an appeal authority against the decisions of the voit, the mayor (president of a city), the staroste or the marshal of a voivodeship. § 2.

The minister competent for public finance shall be a tax authority – as: 1) an authority of the first instance in matters of statement of invalidity of a decision, resumption of proceedings, amendment or annulment of a decision, or statement of expiration of a decision – ex officio; 2) an appeal authority against decisions issued in matters referred to in subparagraph 1; 3) an authority competent for arrangements concerning the fixing of transaction prices; 4) an authority competent for interpreting the provisions of tax law; 5) an authority competent for the information transferred by banks and cooperative savings and credit funds about opened and liquidated bank accounts connected with pursuing an economic activity. § 3.

Tax authorities of a higher level shall be appeal authorities. Article 13a. The Council of Ministers may, by a regulation, vest the powers of tax authorities with: 1) the Head of the Intelligence Agency; 2) the Head of the Internal Security Agency; 3) the Head of the Central Anticorruption Office; 4) the Head of the Military Intelligence Service; 5) the Head of the Military Counter-Intelligence Service; – if this is justified by protection of a State secret and the State security requirements. Article 14. The minister competent for public finance shall exercise general supervision in tax matters. Chapter 1a. Interpretations of Tax Law Provisions Article 14a.

The minister competent for public finance shall endeavour to ensure uniform application of tax law by tax authorities and fiscal control authorities, in particular by interpreting it taking into account the judicial pronouncements of courts and the Constitutional Tribunal or the European Court of Justice (general interpretation). Article14b. § 1. The minister competent for public finance, upon written application by the party concerned, shall issue in the party’s individual case a written interpretation of tax law provisions (individual interpretation). § 2. An application for individual interpretation may concern the factual state of affairs or future events. § 3.

The party filing an application for individual interpretation shall be obliged to describe exhaustively the factual state of affairs or future event and to present his own standpoint as to legal evaluation of such state of affairs or future event. § 4. The party applying for individual interpretation shall make a statement, on pain of criminal liability for false testimony, that the elements of state of affairs covered by the application for interpretation on the day of filing the application are not the subject-matter of pending tax proceedings, tax control, control proceedings by a fiscal control authority and that, in this regard, the case has not been settled as to its merits in a decision or ruling of a tax authority or fiscal control authority. In case of making a false statement, the issued individual interpretation shall not produce any legal effects. § 5.

No individual interpretation shall be issued regarding such elements of the state of affairs which, on the day of filing the application for interpretation, are the subject-matter of pending tax proceedings, tax control, control proceedings by a fiscal control authority or if, in this regard, the case has been settled as to its merits in a decision or ruling of a tax authority or fiscal control authority. § 6. The minister competent for public finance shall determine, by a regulation, the standard form of the application referred to in paragraph 1 containing the applicant’s identification data and the data mentioned in paragraphs 2 to 5, as well as the manner of paying the fee referred to in Article 14f. Article 14c. § 1.

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One way that quality is assured in higher education is through accreditation by respected organizations. However, even accreditation has its challenges and critics. This article will provide some background on the topic.
research service quality in higher education. Find and read at least two articles on the topic, and read this week’s assigned article about accreditation. Answer the following questions, based on your research. Your paper should be 500 to 750 words. Use APA format and include a works cited page.
Who are the customers of higher education institutions?
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What are some unique challenges of measuring and improving service quality at higher education institutions, compared to hospitality or other service businesses?