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Qualifying fi xed assets of the entities conducting business activity for tax purposes requires that the evaluator has suffi cient knowledge in the fi eld of law, construction and engineering of the company. Diffi culties which are encountered during the evaluation process result from imprecise and inconsistent provisions contained in the legislation which constitutes the basis for the qualifi cation. They might result in lengthy and costly disputes between taxpayers and administrative authorities. This issue is particularly complicated in the case of numerous objects located at large industrial plants, which are diversifi ed in terms of their structure or function. Qualifying assets of the industrial plant to the category “structures”, within the meaning of the Construction Law [5], results in them being subject to property tax. The general rule is that buildings, or parts thereof, are subject to property tax only if they are associated with running a business activity. This is pursuant to article 2 section 1 clause 3 of the Law on Local Taxes and Fees [4]; in other cases, the tax liability does not arise. The tax base is the value of the structure, determined as of January 1 of the tax year, which is the basis for calculating the depreciation in this year, with no deduction of depreciation charges [4]. The article discusses the criteria for warehouses, storage tanks, reservoirs, foundations, supporting structures, technical equipment and process equipment, used for running a business activity, in terms of charging property tax. Examples of qualifying such structures located in the areas of large industrial plants were provided as well.

Problems associated with qualifying selected industrial structures in terms of charging property tax.