{"id":14787,"date":"2024-05-15T13:06:13","date_gmt":"2024-05-15T11:06:13","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=14787"},"modified":"2025-06-25T09:47:29","modified_gmt":"2025-06-25T07:47:29","slug":"czynny-zal-czym-jest-i-jak-go-skladac","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/czynny-zal-jak-zlozyc","title":{"rendered":"Jak unikn\u0105\u0107 kary &#8211; czynny \u017cal krok po kroku"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14787\" class=\"elementor elementor-14787\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d156c8c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d156c8c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d1c8603\" data-id=\"d1c8603\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e1e3c6a elementor-widget elementor-widget-text-editor\" data-id=\"e1e3c6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Czynny \u017cal to instytucja uregulowana w art. 16 Kodeksu karnego skarbowego.\u00a0 Umo\u017cliwia odst\u0105pienie od ukarania wobec sprawc\u00f3w, kt\u00f3rzy wyrazili \u201eskruch\u0119\u201d z powodu pope\u0142nienia czynu zabronionego i dope\u0142nili ci\u0105\u017c\u0105cych na nich obowi\u0105zk\u00f3w. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Niez\u0142o\u017cenie deklaracji w terminie, b\u0142\u0105d w zeznaniu podatkowym. Ale tak\u017ce zapomnienie o z\u0142o\u017ceniu informacji podsumowuj\u0105cych VAT-UE, niewystawienie faktury czy pomini\u0119cie mechanizmu podzielonej p\u0142atno\u015bci. S\u0105 to tylko niekt\u00f3re wykroczenia i przest\u0119pstwa skarbowe. Mo\u017cna za nie zosta\u0107 poci\u0105gni\u0119tym do odpowiedzialno\u015bci. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Kary mo\u017cna jednak unikn\u0105\u0107. Jak? Dzi\u0119ki instytucji czynnego \u017calu. Czym jest czynny \u017cal, jak dzia\u0142a i jakie warunki nale\u017cy spe\u0142ni\u0107, aby by\u0142 skuteczny? O tym wszystkim w niniejszym artykule.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-935168f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"935168f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1d08fd7\" data-id=\"1d08fd7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c256e6e elementor-widget elementor-widget-heading\" data-id=\"c256e6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Czynny \u017cal - czym jest na gruncie Ustawy o KKS?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1031246 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1031246\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-83585a4\" data-id=\"83585a4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-905df3b elementor-widget elementor-widget-text-editor\" data-id=\"905df3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Czynny \u017cal jest sposobem na unikni\u0119cie kary dla sprawc\u00f3w przest\u0119pstw oraz wykrocze\u0144, w tym przede wszystkim tych skarbowych.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Instytucja czynnego \u017calu pojawia si\u0119 przy tym w dw\u00f3ch ustawach karnych. Pierwsza: Ustawa z dnia 10 wrze\u015bnia 1999 r. Kodeks karny skarbowy. Druga Ustawa z dnia 6 czerwca 1997 r. Kodeks karny.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W niniejszym artykule przyjrzymy si\u0119 jednak bli\u017cej wy\u0142\u0105cznie definicji czynnego \u017calu na gruncie Ustawy o KKS. Ma ona nast\u0119puj\u0105ce brzmienie:<\/span><\/p><p><em><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">\u201eNie podlega karze za przest\u0119pstwo skarbowe lub wykroczenie skarbowe sprawca, kt\u00f3ry po pope\u0142nieniu czynu zabronionego zawiadomi\u0142 o tym organ powo\u0142any do \u015bcigania, ujawniaj\u0105c istotne okoliczno\u015bci tego czynu, w szczeg\u00f3lno\u015bci osoby wsp\u00f3\u0142dzia\u0142aj\u0105ce w jego pope\u0142nieniu\u201d.<\/span><\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bad7af8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bad7af8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-63b4e36\" data-id=\"63b4e36\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53ff0c5 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"53ff0c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-lightbulb\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tPami\u0119taj!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tCzynny \u017cal jest wi\u0119c niczym innym, jak donosem z\u0142o\u017conym na samego siebie. Mo\u017ce uchroni\u0107 przed kar\u0105, gro\u017c\u0105c\u0105 z tytu\u0142u pope\u0142nionego czynu zabronionego.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0c2b045 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0c2b045\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8adde15\" data-id=\"8adde15\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e0777f5 elementor-widget elementor-widget-heading\" data-id=\"e0777f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jakie warunki trzeba spe\u0142ni\u0107, aby z\u0142o\u017cy\u0107 wa\u017cny czynny \u017cal?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c419c9a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c419c9a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bff44bb\" data-id=\"bff44bb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10a900b elementor-widget elementor-widget-text-editor\" data-id=\"10a900b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Przytoczona wy\u017cej definicja czynnego \u017calu na gruncie Kodeksu karnego skarbowego, wskazuje jasno na warunki. <\/span><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Takie, kt\u00f3re nale\u017cy spe\u0142ni\u0107, aby tego rodzaju czynny \u017cal by\u0142 wa\u017cny i efektywny. Co wi\u0119c nale\u017cy zrobi\u0107?<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Pope\u0142ni\u0107 czyn zabroniony stanowi\u0105cy wykroczenie lub przest\u0119pstwo skarbowe<\/strong><\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Cho\u0107 warunek te\u017c mo\u017ce zabrzmie\u0107 kuriozalnie, to nale\u017cy o nim wspomnie\u0107. Czynnego \u017calu nie mo\u017cna bowiem z\u0142o\u017cy\u0107 przed pope\u0142nieniem czynu zabronionego.<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Zawiadomi\u0107 organy \u015bcigania<\/strong><\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Przez organy \u015bcigania rozumie si\u0119 tu w zale\u017cno\u015bci od konkretnej sytuacji i konkretnego czynu zabronionego m.in.: urz\u0105d skarbowy. Moze to by\u0107 tak\u017ce: inspektor kontroli skarbowej, urz\u0105d celny, policja czy Centralne Biuro Antykorupcyjne.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W doktrynie i orzecznictwie wskazuje si\u0119 przy tym, \u017ce co do zasady, skuteczny powinien by\u0107 tak\u017ce czynny \u017cal z\u0142o\u017cony do organu, kt\u00f3ry nie jest w\u0142a\u015bciwy do \u015bci\u0105gania danego czynu zabronionego. Z przyczyn pragmatycznych czynny \u017cal ka\u017cdorazowo warto jednak z\u0142o\u017cy\u0107 do organu w\u0142a\u015bciwego.<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Ujawni\u0107 organom \u015bcigania istotne okoliczno\u015bci towarzysz\u0105ce pope\u0142nieniu przest\u0119pstwa lub wykroczenia skarbowego<\/strong><\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Do zadzia\u0142ania czynnego \u017calu konieczne jest przy tym ujawnienie wszystkich istotnych okoliczno\u015bci. Chodzi tu o okoliczno\u015bci, kt\u00f3rych jako sprawcy, mamy wiedz\u0119. Nieujawnienie cho\u0107by jednej istotnej okoliczno\u015bci lub cho\u0107by jednego wsp\u00f3\u0142dzia\u0142aj\u0105cego w pope\u0142nieniu czynu zabronionego, wy\u0142\u0105cza mo\u017cliwo\u015b\u0107 skorzystania z \u201eparasola ochronnego\u201d, kt\u00f3ry zapewni\u0107 ma czynny \u017cal.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7111352 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7111352\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a39bd38\" data-id=\"a39bd38\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7db217d elementor-widget elementor-widget-heading\" data-id=\"7db217d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Czynny \u017cal - liczy si\u0119 czas<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-71c17e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"71c17e4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f5e59d5\" data-id=\"f5e59d5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9432e41 elementor-widget elementor-widget-text-editor\" data-id=\"9432e41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Kolejny bardzo wa\u017cny warunek:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Zawiadomienie organu \u015bcigania. Jednak zanim organ ten otrzyma wyra\u017anie udokumentowan\u0105 wiadomo\u015b\u0107 o pope\u0142nieniu przez nas przest\u0119pstwa lub wykroczenia skarbowego<\/strong><\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Ostatni warunek dotyczy momentu dokonania zawiadomienia organu o pope\u0142nionym przez nas przest\u0119pstwie lub wykroczeniu skarbowym. Zawiadomienie to musi bowiem nast\u0105pi\u0107, zanim organ b\u0119dzie mia\u0142 wyra\u017anie udokumentowan\u0105 wiadomo\u015b\u0107 o pope\u0142nieniu czynu zabronionego. Tak\u017ce, zanim zostanie wszcz\u0119ta przez niego jakakolwiek czynno\u015b\u0107 s\u0142u\u017cbowa. Taka, kt\u00f3ra zmierza\u0107 b\u0119dzie do jego ujawnienia.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Z\u0142o\u017cenie czynnego \u017calu przyk\u0142adowo po wszcz\u0119ciu przez organ kontroli podatkowej. Albo te\u017c po wszcz\u0119ciu post\u0119powania karnoskarbowego mo\u017ce wi\u0119c nie by\u0107 skuteczne.<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Inne warunki, a wi\u0119c przede wszystkim uiszczenie wymagalnej nale\u017cno\u015bci<\/strong><\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Jescze bardzo wa\u017cna informacja. Czasem do uzyskania pe\u0142ni skuteczno\u015bci czynnego \u017calu potrzebne b\u0119dzie spe\u0142nienie jeszcze innych, dodatkowych warunk\u00f3w.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Przyk\u0142adem tego typu warunku mo\u017ce by\u0107 uiszczenie w ca\u0142o\u015bci wymagalnej nale\u017cno\u015bci publicznoprawnej. Je\u017celi czynny \u017cal wi\u0105\u017ce si\u0119 z tak\u0105 nale\u017cno\u015bci\u0105, nale\u017cy koniecznie pami\u0119ta\u0107 o stosownych odsetkach. Zapomnienie o nich nie pozwoli bowiem na ca\u0142kowite pokrycie powsta\u0142ych zaleg\u0142o\u015bci. A co za tym idzie, mo\u017ce mie\u0107 negatywny wp\u0142yw na zadzia\u0142anie czynnego \u017calu.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-76cb7b7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"76cb7b7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f0f8a42\" data-id=\"f0f8a42\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c69cd53 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"c69cd53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-bullhorn\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWa\u017cne!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tCo do zasady, jako sprawca nie musimy regulowa\u0107 nale\u017cno\u015bci. Jednak dop\u00f3ki organ nie wyznaczy nam do tego konkretnego terminu. Aby jednak unikn\u0105\u0107 b\u0142\u0119du i nieporozumie\u0144 warto zrobi\u0107 to niezw\u0142ocznie. Zatem zaraz po z\u0142o\u017ceniu czynnego \u017calu.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-37fcb2e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"37fcb2e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0c9df57\" data-id=\"0c9df57\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-caf2619 elementor-widget elementor-widget-heading\" data-id=\"caf2619\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">W jakiej formie z\u0142o\u017cy\u0107 czynny \u017cal?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aa8d880 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa8d880\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-15ba35b\" data-id=\"15ba35b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e56775 elementor-widget elementor-widget-text-editor\" data-id=\"5e56775\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Czynny \u017cal, a wi\u0119c zawiadomienie o pope\u0142nieniu czynu zabronionego, mo\u017cna z\u0142o\u017cy\u0107 do organu \u015bcigania zar\u00f3wno w postaci pisemnej, jak i ustnej do protoko\u0142u.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6eadf0b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6eadf0b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-000bfc1\" data-id=\"000bfc1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aa2d259 elementor-widget elementor-widget-heading\" data-id=\"aa2d259\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kto mo\u017ce skorzysta\u0107 z czynnego \u017calu?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0d0adc9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d0adc9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6399ff0\" data-id=\"6399ff0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a445e3c elementor-widget elementor-widget-text-editor\" data-id=\"a445e3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Z instytucji czynnego \u017calu skorzysta\u0107 mog\u0105 nie tylko osoby, kt\u00f3re dany czyn zabroniony pope\u0142ni\u0142y. Moga to by\u0107 tak\u017ce Inne osoby.<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Kt\u00f3re do niego pod\u017cega\u0142y.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Kt\u00f3re w pope\u0142nieniu czyny zabronionego pomaga\u0142y.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Kt\u00f3re jedynie usi\u0142owa\u0142y pope\u0142ni\u0107 czyn zabroniony.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W praktyce biznesowej z czynnego \u017calu bardzo cz\u0119sto korzystaj\u0105 cz\u0142onkowie zarz\u0105d\u00f3w sp\u00f3\u0142ek. Ale nie tylko. Tak\u017ce pracownicy dzia\u0142\u00f3w ksi\u0119gowo\u015bci oraz dzia\u0142\u00f3w podatkowych. Wskazuj\u0105c w dokumencie wszystkich potencjalnie wsp\u00f3\u0142odpowiedzialnych za pope\u0142nienie danego czynu zabronionego.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7198369 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7198369\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d8b9774\" data-id=\"d8b9774\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d90b198 elementor-widget elementor-widget-heading\" data-id=\"d90b198\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kto z czynnego \u017calu nie mo\u017ce skorzysta\u0107?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8be876f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8be876f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-13c5ad9\" data-id=\"13c5ad9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f4ecbbe elementor-widget elementor-widget-text-editor\" data-id=\"f4ecbbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Ustawa o KKS wskazuje na cztery wyj\u0105tki. Okre\u015bla, kiedy sprawca nie b\u0119dzie m\u00f3g\u0142 skorzysta\u0107 z ochrony wynikaj\u0105cej ze z\u0142o\u017cenia czynnego \u017calu. Wyj\u0105tki te dotycz\u0105 sprawcy, kt\u00f3ry:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Kierowa\u0142 wykonaniem ujawnionego czynu zabronionego.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Wykorzystuj\u0105c uzale\u017cnienie innej osoby od siebie, poleci\u0142 jej wykonanie ujawnionego czynu zabronionego.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Zorganizowa\u0142 grup\u0119 albo zwi\u0105zek maj\u0105cy na celu pope\u0142nienie przest\u0119pstwa skarbowego. Albo kierowa\u0142 tak\u0105 grup\u0105 lub zwi\u0105zkiem. Chyba, \u017ce czynny \u017cal wni\u00f3s\u0142 razem ze wszystkimi cz\u0142onkami tej grupy lub tego zwi\u0105zku.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Nak\u0142ania\u0142 inn\u0105 osob\u0119 do pope\u0142nienia przest\u0119pstwa skarbowego lub wykroczenia skarbowego w celu skierowania przeciwko niej post\u0119powania o ten czyn zabroniony.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Z\u0142o\u017cenie czynnego \u017calu przez tego typu sprawc\u00f3w z zasady b\u0119dzie wi\u0119c bezskuteczne.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8c8b582 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8c8b582\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-86ab02b\" data-id=\"86ab02b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6f41eb2 elementor-widget elementor-widget-heading\" data-id=\"6f41eb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Czynny \u017cal w praktyce<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0bb21a8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0bb21a8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9102037\" data-id=\"9102037\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-85cf43e elementor-widget elementor-widget-text-editor\" data-id=\"85cf43e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Powy\u017csze rozwa\u017cania na temat czynnego \u017calu warto by\u0142oby pog\u0142\u0119bi\u0107 wzi\u0119tymi z \u017cycia przyk\u0142adami spraw. Takich, w kt\u00f3rych mo\u017cliwy jest on do wykorzystania. A tak\u017ce wzorem zachowania, kt\u00f3ry powinni\u015bmy w takiej sytuacji podj\u0105\u0107, aby unikn\u0105\u0107 kary.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5091392 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5091392\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-26c42a7\" data-id=\"26c42a7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-416fdef elementor-widget elementor-widget-text-editor\" data-id=\"416fdef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Kiedy wi\u0119c z instytucji czynnego \u017calu mo\u017cna skorzysta\u0107? Poni\u017cej tylko niekt\u00f3re przyk\u0142ady czyn\u00f3w, po kt\u00f3rych pope\u0142nieniu warto rozwa\u017cy\u0107 z\u0142o\u017cenie czynnego \u017calu.<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Niez\u0142o\u017cenie deklaracji w terminie.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">B\u0142\u0105d w zeznaniu podatkowym.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Niezap\u0142acenie podatku.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Zap\u0142acenie podatku w nieprawid\u0142owej wysoko\u015bci.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Nierzetelnie wystawione faktury.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Zapomnienie o z\u0142o\u017ceniu informacji podsumowuj\u0105cych VAT-UE.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Niewystawienie faktury.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Nierzetelne wystawienie faktury.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Nierzetelne prowadzenie ksi\u0105g rachunkowych.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Pomini\u0119cie mechanizmu podzielonej p\u0142atno\u015bci.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dce36df elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dce36df\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5948e8f\" data-id=\"5948e8f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f584064 elementor-widget elementor-widget-text-editor\" data-id=\"f584064\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Chcesz unikn\u0105\u0107 b\u0142\u0119d\u00f3w w ksi\u0119gowo\u015bci? Korzystaj na co dzie\u0144 ze sprawdzonego i cenionego przez tysi\u0105ce ksi\u0119gowych programu SKP<sup class=\"sym-reg\">\u00ae<\/sup> Formsoft do KPiR lub rocza\u0142tu. <a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie\" target=\"_blank\" rel=\"noopener\">Pobierz bezp\u0142atnie i pracuj w pe\u0142nej wersji programu ksi\u0119gowego SKP<sup class=\"sym-reg\">\u00ae<\/sup> Formsoft a\u017c 60 dni &gt;<\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-afeb796 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"afeb796\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2363d4f\" data-id=\"2363d4f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d97d63d elementor-widget elementor-widget-heading\" data-id=\"d97d63d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Przyk\u0142ad czynnego \u017calu<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-21c42c7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"21c42c7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c8b57fb\" data-id=\"c8b57fb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-59f1cef elementor-widget elementor-widget-text-editor\" data-id=\"59f1cef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Sta\u0142o si\u0119. Pope\u0142nili\u015bmy czyn zabroniony, kt\u00f3ry stanowi wykroczenie lub przest\u0119pstwo skarbowe. I tak, przyk\u0142adowo nie wystawili\u015bmy faktury. Co powinni\u015bmy teraz zrobi\u0107?<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Przede wszystkim niezw\u0142ocznie skonstruujmy czynny \u017cal. Wa\u017cna tu b\u0119dzie szybko\u015b\u0107 naszego dzia\u0142ania. Dlaczego? Poniewa\u017c zawiadomienie b\u0119dziemy musieli z\u0142o\u017cy\u0107.<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Zanim organ b\u0119dzie mia\u0142 udokumentowan\u0105 wiadomo\u015b\u0107 o pope\u0142nieniu przez nas czynu zabronionego.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Zanim zostanie wszcz\u0119ta w stosunku do nas jakakolwiek czynno\u015b\u0107 s\u0142u\u017cbowa (w tym m.in. kontrola).<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Przy niezw\u0142oczno\u015bci dzia\u0142ania nie zapominajmy jednak o zachowaniu zimnej krwi. Pami\u0119tajmy o prawid\u0142owym sformu\u0142owaniu czynnego \u017calu.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W modelowym czynnym \u017calu warto wskaza\u0107 kilka element\u00f3w.<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Dok\u0142adne dane<\/strong>, kt\u00f3re pozwol\u0105 organowi, do kt\u00f3rego czynny \u017cal z\u0142o\u017cymy, na bezproblemow\u0105 identyfikacj\u0119 naszej osoby.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Dane podmiotu<\/strong>, do kt\u00f3rego kierujemy zawiadomienie.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Opisanie wszelkich istotnych okoliczno\u015bci pope\u0142nienia czynu zabronionego.<\/strong> W przypadku niewystawienia faktury powo\u0142a\u0107 si\u0119 mo\u017cemy np. na przeoczenie terminu jej wystawienia przez chorob\u0119.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Wyszczeg\u00f3lnienie wszystkich os\u00f3b wsp\u00f3\u0142dzia\u0142aj\u0105cych w pope\u0142nieniu czynu zabronionego. Je\u017celi przy jego dokonaniu<\/strong> nie wsp\u00f3\u0142dzia\u0142ali\u015bmy z \u017cadn\u0105 inn\u0105 osob\u0105, r\u00f3wnie\u017c warto o tym napisa\u0107.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Informacj\u0119 o naprawieniu przez nas b\u0142\u0119du zwi\u0105zanego z pope\u0142nionym czynem zabronionym.<\/strong> I tak np. informacj\u0119 o niezw\u0142ocznym wystawieniu zaleg\u0142ej faktury.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Nasz podpis<\/strong>.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f7cff29 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f7cff29\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b959035\" data-id=\"b959035\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-25a04bf elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"25a04bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-lightbulb\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tPami\u0119taj!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tCzynny \u017cal zawsze najlepiej sk\u0142ada\u0107 przy tym r\u00f3wnocze\u015bnie z dokonaniem (lub bezpo\u015brednio przed dokonaniem) czynno\u015bci naprawczej. A wi\u0119c czynno\u015bci, kt\u00f3ra eliminowa\u0107 b\u0119dzie skutki pope\u0142nionego przez nas czynu zabronionego. Na przyk\u0142ad poprzez wystawienie zaleg\u0142ej faktury czy zap\u0142acenie nieuiszczonego wcze\u015bniej podatku.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d625ed8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d625ed8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-60ea5e2\" data-id=\"60ea5e2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6c17cb0 elementor-widget elementor-widget-text-editor\" data-id=\"6c17cb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Zauwa\u017cy\u0107 nale\u017cy bowiem, \u017ce ochrona z czynnego \u017calu przys\u0142ugiwa\u0107 nam b\u0119dzie tylko w momencie, w kt\u00f3rym urz\u0105d nie otrzyma\u0142 jeszcze wyra\u017anie udokumentowanej wiadomo\u015bci o pope\u0142nieniu przez nas wykroczenia lub przest\u0119pstwa skarbowego.A tak\u017ce nie wszcz\u0105\u0142 w zwi\u0105zku z tym \u017cadnych czynno\u015bci s\u0142u\u017cbowych, w tym w szczeg\u00f3lno\u015bci kontroli.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Aby nie narazi\u0107 si\u0119 na nieporozumienia dotycz\u0105ce tego momentu, warto zadba\u0107 o prawid\u0142ow\u0105 kolejno\u015b\u0107 zdarze\u0144.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c00e2fd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c00e2fd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0b3f08d\" data-id=\"0b3f08d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a995cca elementor-widget elementor-widget-text-editor\" data-id=\"a995cca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Modelowym dzia\u0142aniem mo\u017ce by\u0107 tu wi\u0119c poni\u017cszy spos\u00f3b post\u0119powania.<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Najpierw upewnienie si\u0119, \u017ce podmiot, do kt\u00f3rego zg\u0142aszali\u015bmy informacj\u0119 o pope\u0142nieniu przez nas przest\u0119pstwa lub wykroczenia, wiadomo\u015b\u0107 t\u0119 na pewno uzyska\u0142.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">A nast\u0119pnie niezw\u0142oczne podj\u0119cie dzia\u0142a\u0144 naprawczych (np. poprzez wystawienie zaleg\u0142ej faktury).<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Na unikni\u0119cie b\u0142\u0119d\u00f3w na tym polu, pozwoli\u0107 mo\u017ce dokonanie tych czynno\u015bci r\u00f3wnocze\u015bnie.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-42668ea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"42668ea\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-72ac604\" data-id=\"72ac604\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c436dd elementor-widget elementor-widget-text-editor\" data-id=\"7c436dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Na kolejno\u015b\u0107 t\u0105 nale\u017cy bardzo uwa\u017ca\u0107. Organ, kt\u00f3ry dowie si\u0119 o dokonaniu przez nas danej czynno\u015bci naprawczej, mo\u017ce j\u0105 odebra\u0107 bardzo r\u00f3\u017cnie. Kiedy? Je\u015bli wcze\u015bniej nie zostanie o sytuacji odpowiednio poinformowany czynnym \u017calem. Tego rodzaju czynno\u015b\u0107 hipotetycznie mo\u017ce bowiem uzna\u0107 za odpowiednio udokumentowan\u0105 wiadomo\u015b\u0107 o pope\u0142nieniu przez nas wykroczenia lub przest\u0119pstwa. To z kolei przekre\u015bli\u0107 mo\u017ce ochronn\u0105 moc, z\u0142o\u017conego przez nas p\u00f3\u017aniej, czynnego \u017calu.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dc9a66f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dc9a66f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1e572e9\" data-id=\"1e572e9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-90acdf0 elementor-widget elementor-widget-text-editor\" data-id=\"90acdf0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Autor:<\/span><br \/><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Marek Przybylski<\/span><br \/><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Specjalista ds. rachunkowo\u015bci i finans\u00f3w<\/span><br \/><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Publikacja: 15.05.2024 r.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8bc7ce7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8bc7ce7\" 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\u201eskruch\u0119\u201d&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[313],"tags":[727,728,729,730,731,732,733,734,735],"class_list":["post-14787","post","type-post","status-publish","format-standard","hentry","category-ksiegowosc-fakturowanie","tag-czynny-zal","tag-instytucja-czynnego-zalu","tag-czynny-zal-warunki-do-spelnienia","tag-czynny-zal-w-jakiej-formie","tag-czynny-zal-kto-moze-skorzystac","tag-czynny-zal-kto-nie-moze-skorzystac","tag-czynny-zal-przyklad","tag-blad-w-zeznaniu-podatkowym","tag-niezlozenie-deklaracji-w-terminie"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jak unikn\u0105\u0107 kary - czynny \u017cal krok po kroku - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Czynny \u017cal - jak go 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