The director of KIS gave an interpretation that the decision of the MFAs and the Ministry of Foreign Affairs, as well as the judicial authorities of KRUS, is not enough to benefit from the rehabilitation relief for uniforms. It is necessary for this to be the result of a disability ruling issued by the county disability ruling team.
On 24 October 2018 the Director of National Tax Information has received an application for an individual interpretation in the case concerning personal income tax as regards the possibility to benefit from the rehabilitation relief.
The request for an individual interpretation was made by a former police officer who wanted to benefit from a rehabilitation relief in connection with the use of a passenger car, which serves her to commute to doctors and for medical treatments. The health of the applicant continues to deteriorate and is under constant medical control.
The vehicle is also used to perform normal life activities. The former police officer's condition does not allow for additional gainful work, nor does she carry out any business activity and is based solely on the police invalidity pension granted by the decision of the Director of the Pension and Pension Plant.
The woman has the decision of the Provincial Medical Commission of the Ministry of Foreign Affairs to be incapacitated to the police, which includes her as part of the Third Disabled Group in connection with the service, and grants an allowance.
The former police officer wanted to deduct from the tax the tax deduction for the use of a passenger car owned by a disabled person, expenses not exceeding in the tax year the amount 2,280 PLN. The expenses she paid for using the car were borne by her own financial means.
The woman explained that the expenditure was not financed or co-financed by the share rehabilitation fund of persons with disabilities or the share activity fund, the share welfare fund, nor was it financed by the State Fund for the Rehabilitation of Persons with Disabilities or by the National Health Fund, and that the costs were not reimbursed in any other form.
The applicant’s annual income allows for reductions in the use of the car, and she wanted to deduct 2017, by making an appropriate correction.
A former police officer has presented that she bears the costs of using a passenger car, which she is able to document because she pays them with a bank card (fees for compulsory insurance, inspections and fuel). Expenditure 2017 for use of a passenger car not exceeding the amount 2,280 PLN.
Applicable types of case law
It should be explained that they are currently in force two types of case law governed by various laws and conducted by different institutions:
•
the so-called case law for the purposes of pensions which are conducted by the doctors of the case law of the Social Insurance Institution and the medical commissions of the Social Insurance Institution. The special groups are farmers and their families - they are subject to experts and medical commissions of the Agricultural Social Insurance Fund (KRUS), as well as so-called uniform services (police, soldiers, customs officers) and their families - they are subject to the medical commissions of the MON or the MSWIA;
•
so-called non-profit case law — conducted by the county or municipal disability ruling teams.
Taxable person holding the said decision under Article 26(7d)(2) The Personal Income Tax Act issued by the competent authority, including the Ministry of Foreign Affairs, meets the conditions for the benefit of the rehabilitation relief, regardless of which third Disability degrees have been passed. However, attention should be paid to the fact that according to Article 20(1) Act dated 18 February 1994 on pension provision for police officers, the Internal Security Agency, the Intelligence Agency, the Military Counterintelligence Service, the Military Intelligence Service, the Central Anti-corruption Office, the Border Guard, the State Security Service, the State Fire Service, the Customs and Tax Service and the Prison Service and their families (Journal of Laws of 2018, item 132, as amended) determined three groups of invalid officers completely unfit for duty:
- •
- And a group - which includes completely unfit to work;
- •
- Group II - including partially unfit for work;
- •
Third group - including the able to work.
Thus, the provisions of the Act on Pension Supply of Police Officers ... and their families grant an invalidity pension to disabled persons who are included in the first to third above mentioned groups. Although the rehabilitation relief cannot be used by persons who, despite receiving an invalidity pension, are able to work, i.e. persons included in the third group of invalidity within the meaning of the provision Article 20(1) the abovementioned Act on Pension Supply of Police Officers [...] and their Families.
KIS Interpretation
The decision of the medical commission under the Ministry of Foreign Affairs, within the meaning of the Act on Professional and Social Rehabilitation and the Employment of Persons with Disabilities, may not constitute the basis for the former police officer being classified as disabled.
If a woman wants to be treated as a disabled person in accordance with the Act on occupational and social rehabilitation and employment of persons with disabilities, she should apply to the county team for ruling on disability to determine the degree of disability.
In the case of invalidity of Group III for incapacity to serve by Article 20(1)(3) The Act on Pension Supply of Police Officers ...
and their families, means the ability to work outside the service, and the holders of these judgments are not treated as disabled persons and persons with such a ruling may apply to determine the degree of disability to the county disability ruling team.
Individual Interpretation of the Director of KIS from 19 December 2018, No 0113-KDIPT2-2.4011.524.2018.2.SŻ
Author: Paweł Boś, Law student at Leon Kozminski Academy in Warsaw, employee Russell Bedford