Companies became satisfied taxpayers, because of new provisions regarding flat-rate taxation of using company cars in private use. But a satisfaction occurred too soon. Minister of Finance responding to the “Rzeczpospolita” letter, surprisingly stated that flat rate amount does not include fuel for using company car. Therefore it is essential to consider: will we have to assess a tax on fuel consumed by employees, instead of tax assessment for using company car ? Or perhaps an employee using company car - before it will go private shopping, it should pump the fuel out and pour its fuel (employee’s), kept for this purpose in the trunk?
If we accept the approach of the Minister of Finance, we should also charge employees for using washer fluid and motor oil, because apart from the fact that employees consume them less, also they are not a car, and as the Minister claims, the flat rate amount refers to the using the car ..
