{"id":974,"date":"2024-10-02T05:44:02","date_gmt":"2024-10-02T05:44:02","guid":{"rendered":"https:\/\/srv86943.seohost.com.pl\/?page_id=974"},"modified":"2024-10-08T15:13:52","modified_gmt":"2024-10-08T15:13:52","slug":"odwolanie-sie-od-decyzji-podatkowej","status":"publish","type":"page","link":"https:\/\/wynimko.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e\/\u043e\u0431\u0436\u0430\u043b\u043e\u0432\u0430\u043d\u0438\u0435-\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e-\u0440\u0435\u0448\u0435\u043d\u0438\u044f\/","title":{"rendered":"\u041e\u0431\u0436\u0430\u043b\u043e\u0432\u0430\u043d\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0440\u0435\u0448\u0435\u043d\u0438\u044f"},"content":{"rendered":"\n<p><\/p>\n\n\n<section class=\"mt-24 lg:mt-32 wp-block-wynimkopartnerzy-section-breadcrumbs\">\n    <div class=\"breadcrumbs-gradient lg:mr-1 lg:rounded-r-full\">\n        <div class=\"gap-2 grid grid-rows-2 max-w-screen-xl mx-auto pr-1 lg:bg-white lg:flex lg:flex-row lg:gap-0 lg:min-h-24 lg:pr-0 lg:rounded-r-full\">\n            <div class=\"bg-primary_yellow flex items-center min-h-16 min-h-[60px] px-5 py-2 rounded-r-full lg:min-h-none lg:py-3 lg:rounded-r-full lg:w-5\/12\">\n                <h1 class=\"font-Inter font-semibold leading-5 max-w-screen-xl text-dark_navy text-lg lg:leading-9 lg:pr-8 lg:text-[32px]\">Odwo\u0142anie si\u0119 od decyzji podatkowej<\/h1>\n            <\/div>\n            <div class=\"min-h-[60px] overflow-hidden rounded-r-full lg:min-h-none lg:w-7\/12\">\n                <nav class=\"bg-white flex h-full items-center px-5 py-2 lg:rounded-r-full\"> \n                                                                <p class=\"font-Inter font-medium leading-5 text-[10px] sm:text-sm\"><a href=\"https:\/\/wynimko.pl\/ru\" class=\"text-light_navy\">Wynimko&amp;Partnerzy<\/a><span class=\"text-light_navy\"> > <\/span><a href=\"\" class=\"text-primary_yellow\">Prawo podatkowe i celne\u00a0<\/a><\/p>\n                     \n                <\/nav>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"max-w-[2560px] mt-6 mx-auto lg:px-5 wp-block-wynimkopartnerzy-single-offers-subject\"> \n    <div class=\"bg-white rounded-[30px]\"> \n        <div class=\"max-w-screen-xl mx-auto pb-4 pt-7 px-5\"> \n            <div class=\"flex flex-col pb-20 lg:flex-row lg:gap-14 lg:pt-10\"> \n                <div class=\"w-full lg:max-w-[300px] lg:min-w-[300px] xl:max-w-[391px] xl:min-w-[391px]\"> \n                    <div class=\"categories-sticky-menu duration-500 ease-in-out h-auto lg:sticky lg:top-32 transition-all\"> \n                        <p class=\"font-Inter font-semibold pb-6 text-dark_navy text-lg\">Nawiguj po wybranej tematyce:<\/p> \n                    <div class=\"flex flex-col gap-10 max-w-xl mx-auto\"> \n                                                        <div class=\"bg-gray_light flex flex-col gap-3 p-5 rounded-[30px] side-bar-menu\"> \n                                                                    <a href=\"https:\/\/wynimko.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e\/\u043e\u0431\u0436\u0430\u043b\u043e\u0432\u0430\u043d\u0438\u0435-\u0440\u0435\u0448\u0435\u043d\u0438\u044f-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0433\u043e-\u043e\u0440\u0433\/\" id=\"post-847\" class=\" cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Odwo\u0142anie od decyzji Urz\u0119du Celnego<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e\/\u0444\u0438\u0441\u043a\u0430\u043b\u044c\u043d\u044b\u0439-\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\/\" id=\"post-877\" class=\" cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Kontrola skarbowa<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e-2\/\" id=\"post-957\" class=\" cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Prawo podatkowe i celne<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e\/\u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0435-\u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u0435\/\" id=\"post-967\" class=\" cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Ceny transferowe<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e\/\u043d\u0430\u043b\u043e\u0433-\u043d\u0430-\u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0441\u043a\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u044b\u0435-\u0441\u0434\u0435\u043b\u043a\u0438\/\" id=\"post-969\" class=\" cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Podatek od czynno\u015bci cywilno prawnych<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e\/\u043d\u0430\u043b\u043e\u0433-\u043d\u0430-\u043d\u0430\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u043e\/\" id=\"post-971\" class=\" cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Podatek od spadku<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e\/\u043e\u0431\u0436\u0430\u043b\u043e\u0432\u0430\u043d\u0438\u0435-\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e-\u0440\u0435\u0448\u0435\u043d\u0438\u044f\/\" id=\"post-974\" class=\" cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Odwo\u0142anie si\u0119 od decyzji podatkowej<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e\/\u0430\u043a\u0446\u0438\u0437\u043d\u044b\u0439-\u0441\u0431\u043e\u0440-\u043d\u0430-\u0430\u0432\u0442\u043e\u043c\u043e\u0431\u0438\u043b\u0438\/\" id=\"post-976\" class=\" cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Akcyza na samoch\u00f3d<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e\/\u043f\u043e\u043c\u043e\u0449\u044c-\u0432-\u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u0438\u0438-\u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u0439-\u0438-\u0440\u0430\/\" id=\"post-985\" class=\" cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Ulga badawczo-rozwojowa<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.pl\/ru\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435-\u0438-\u0442\u0430\u043c\u043e\u0436\u0435\u043d\u043d\u043e\u0435-\u043f\u0440\u0430\u0432\u043e\/\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435-\u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438-\u0434\u043b\u044f-\u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439\/\" id=\"post-987\" class=\" cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Doradztwo podatkowe dla firm i os\u00f3b prywatnych a \u201eNowy \u0142ad\u201d<\/p><\/a>\n                                 \n                            <\/div>\n                         \n                        <div class=\"bg-primary_yellow mx-auto pb-5 pt-10 px-5 rounded-[30px]\"> \n                            <p class=\"font-Inter font-normal text-base text-center text-dark_navy\">Jeste\u015b zainteresowany t\u0105 us\u0142ug\u0105?<\/p> \n                            <h3 class=\"font-Inter font-bold pb-10 pt-2 text-2xl text-center text-dark_navy\">Opowiedz nam o swoich potrzebach wype\u0142niaj\u0105c formularz kontaktowy<\/h3> <a class=\"bg-dark_navy cursor-pointer flex gap-3 group items-center justify-between overflow-hidden pl-6 pr-3 py-3 relative rounded-full md:pr-12\" href=\"#sekcja-kontaktowa\"> <p class=\"duration-500 font-Inter font-semibold text-base text-white md:group-hover:translate-x-7\">Przejd\u017a do formularza<\/p><div class=\"duration-500 md:absolute md:flex md:group-hover:-translate-x-full md:h-full md:inset-0 md:items-center md:justify-end md:px-3 md:w-full\"> \n                                    <svg 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\n    <\/defs>     \n<\/svg>                                                         \n                            <p class=\"font-Inter font-medium text-base text-dark_navy\">Odwo\u0142anie si\u0119 od<br>decyzji podatkowej<\/p> \n                        <\/div>                         \n                        <div> \n                                                            <h2 class=\"font-Inter font-semibold py-6 text-dark_navy text-lg uppercase lg:text-2xl\">Organ podatkowy nie jest nieomylny. Jego rozstrzygni\u0119cie podlega weryfikacji<\/h2>\n                             \n                                <div >\n                                \n\n<div class=\"wp-block-wynimkopartnerzy-services-text\"> <p class=\"font-Inter font-normal text-dark_navy text-sm lg:text-lg\">Kontrola podatkowa mo\u017ce by\u0107 przeprowadzona nawet w ci\u0105gu kilku lat od chwili z\u0142o\u017cenia zeznania podatkowego za dany rok podatkowy. Post\u0119powanie kontrolne ko\u0144czy wydanie decyzji podatkowej. W zwi\u0105zku z tym, \u017ce nie ma ludzi nieomylnych, a post\u0119powanie prowadzone jest przez urz\u0119dnik\u00f3w, kt\u00f3rzy s\u0105 \u201etylko\u201d lud\u017ami, zdarza si\u0119, \u017ce decyzje podatkowe zawieraj\u0105 b\u0142\u0119dne lub niew\u0142a\u015bciwe rozstrzygni\u0119cia. W takich sytuacjach konieczne jest zaskar\u017cenie wydanej decyzji podatkowej poprzez z\u0142o\u017cenie odwo\u0142ania.<br><br>Tryb oraz zasady\u00a0<strong>post\u0119powania odwo\u0142awczego w sprawach podatkowych<\/strong>\u00a0reguluj\u0105 przepisy\u00a0<em>ustawy z dnia 29 sierpnia 1997 r.<\/em>\u00a0Ordynacja podatkowa. Wszczyna si\u0119 je poprzez z\u0142o\u017cenie, w ci\u0105gu 14 dni od chwili dor\u0119czenia decyzji podatkowej, pisemnego odwo\u0142ania. Termin ten jest zachowany, je\u017celi ostatniego dnia nadamy przesy\u0142k\u0119 listown\u0105 zawieraj\u0105c\u0105 odwo\u0142anie w urz\u0119dzie pocztowym. Dochowanie tego terminu jest niezwykle wa\u017cne, poniewa\u017c jego przekroczenie skutkuje brakiem rozpoznania odwo\u0142ania. Z\u0142o\u017cenie odwo\u0142ania nie podlega \u017cadnej op\u0142acie, a ponadto nie wstrzymuje wykonania zaskar\u017conej decyzji.<\/p> <\/div>\n\n\n\n<div class=\"wp-block-wynimkopartnerzy-services-heading py-5\"> <h3 class=\"font-Inter font-normal text-dark_navy text-xl uppercase lg:text-2xl\">Jakie organy rozpatruj\u0105 odwo\u0142ania od decyzji podatkowych<\/h3> <\/div>\n\n\n\n<div class=\"wp-block-wynimkopartnerzy-services-text\"> <p class=\"font-Inter font-normal text-dark_navy text-sm lg:text-lg\">W terminie 14 dni od chwili otrzymania naszego odwo\u0142ania organ podatkowy I instancji musi przekaza\u0107 je wraz z aktami sprawy do w\u0142a\u015bciwego organu odwo\u0142awczego oraz ustosunkowa\u0107 si\u0119 na pi\u015bmie do przedstawionych przez nas w zarzut\u00f3w. Wed\u0142ug przepis\u00f3w Ordynacji podatkowej, organem podatkowym wy\u017cszego stopnia, tj. w\u0142a\u015bciwym do rozpoznania odwo\u0142a\u0144 od decyzji wydanych przez naczelnika urz\u0119du skarbowego jest dyrektor izby skarbowej.<br><br>Je\u015bli natomiast decyzja, kt\u00f3r\u0105 chcemy zaskar\u017cy\u0107 wydana zosta\u0142a przez naczelnika urz\u0119du celnego \u2013 organem wy\u017cszego stopnia jest ju\u017c dyrektor izby celnej. Do obu powy\u017cej wymienionych organ\u00f3w wy\u017cszego stopnia mo\u017ce trafi\u0107 tak\u017ce decyzja wydana przez dyrektora urz\u0119du kontroli skarbowej. Je\u017celi za\u015b decyzje, z kt\u00f3ra si\u0119 nie zgadzamy wyda\u0142 w\u00f3jt, burmistrz albo prezydent miasta, b\u0105d\u017a starostwa, lub marsza\u0142ek wojew\u00f3dztwa \u2013 odwo\u0142anie od niej rozpoznawa\u0107 b\u0119dzie specjalny organ kolegialny, kt\u00f3rym jest samorz\u0105dowe kolegium odwo\u0142awcze (SKO).<br><br>Je\u017celi decyzja w pierwszej instancji zosta\u0142a wydana przez organ wy\u017cszego stopnia, to odwo\u0142anie od tej decyzji rozpatruje ten sam organ. W pewnych sprawach w roli organu pierwszej b\u0105d\u017a drugiej instancji mo\u017ce wyst\u0119powa\u0107 tak\u017ce Minister Finans\u00f3w.<\/p> <\/div>\n\n\n\n<div class=\"wp-block-wynimkopartnerzy-services-heading py-5\"> <h3 class=\"font-Inter font-normal text-dark_navy text-xl uppercase lg:text-2xl\">Warunki odwo\u0142ania od decyzji dotycz\u0105cej kwestii podatkowych<\/h3> <\/div>\n\n\n\n<div class=\"wp-block-wynimkopartnerzy-services-text\"> <p class=\"font-Inter font-normal text-dark_navy text-sm lg:text-lg\">Po rozpatrzeniu odwo\u0142ania organ odwo\u0142awczy wydaje decyzj\u0119 podatkow\u0105, kt\u00f3ra ma charakter ostateczny (tj. nie s\u0142u\u017cy od niej kolejne odwo\u0142anie). Istnieje jednak mo\u017cliwo\u015b\u0107 skierowania sprawy na drog\u0119 post\u0119powania s\u0105dowoadministracyjnego przed w\u0142a\u015bciwy wojew\u00f3dzki s\u0105d administracyjny.<br><br>Prawo oferuje wiele mo\u017cliwo\u015bci osobom, kt\u00f3re nie zgadzaj\u0105 si\u0119 z decyzjami podatkowymi. Warto zwr\u00f3ci\u0107 si\u0119\u00a0<a href=\"https:\/\/wynimko.pl\/radca-prawny\/\">radcy prawnego<\/a>, by wybra\u0107 optymaln\u0105, czyli taka, kt\u00f3ra b\u0119dzie chroni\u0107 nasze interesy.<\/p> <\/div>\n\n                            <\/div>                             \n                        <\/div>                         \n                    <\/div>                     \n                                                            <div>\n                                            <\/div>\n                <\/div>                 \n            <\/div>             \n        <\/div>         \n    <\/div>     \n<\/section>\n\n\n<section class=\"wp-block-wynimkopartnerzy-contact-form-section mx-5 overflow-hidden pt-10\"> <div data-empty-placeholder=\"\" class=\"h-0\" id=\"sekcja-kontaktowa\"><\/div> <div class=\"flex flex-col gap-20 justify-between lg:flex-row lg:gap-16 max-w-screen-xl mx-auto pb-20 xl:gap-28\"> <div data-aos=\"fade-left\" class=\"lg:w-7\/12 xl:w-6\/12\"> 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\"\/> \n    <\/defs>     \n<\/svg> <p class=\"font-Inter font-medium ml-4 self-center text-base text-dark_navy\">Formularz kontaktowy<\/p> <\/div> <div> <h2 class=\"font-Inter font-semibold leading-8 pb-4 text-2xl text-dark_navy lg:max-w-sm xl:leading-[52px] xl:text-[40px]\">Uzupe\u0142nij formularz i zadaj nam pytanie<\/h2> <p class=\"font-Inter font-normal leading-6 text-base text-dark_navy\">Odezwiemy si\u0119 tak szybko jak mo\u017cliwe.<\/p> <\/div> <div>\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f674-o1\" lang=\"pl-PL\" dir=\"ltr\" data-wpcf7-id=\"674\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/ru\/wp-json\/wp\/v2\/pages\/974#wpcf7-f674-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Formularz kontaktowy\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"674\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.5\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"pl_PL\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f674-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7cf_hidden_group_fields\" value=\"[]\" \/><input type=\"hidden\" name=\"_wpcf7cf_hidden_groups\" value=\"[]\" \/><input type=\"hidden\" name=\"_wpcf7cf_visible_groups\" value=\"[]\" \/><input type=\"hidden\" name=\"_wpcf7cf_repeaters\" value=\"[]\" \/><input type=\"hidden\" name=\"_wpcf7cf_steps\" value=\"{}\" \/><input type=\"hidden\" name=\"_wpcf7cf_options\" value=\"{&quot;form_id&quot;:674,&quot;conditions&quot;:[{&quot;then_field&quot;:&quot;other_problem&quot;,&quot;and_rules&quot;:[{&quot;if_field&quot;:&quot;problem&quot;,&quot;operator&quot;:&quot;equals&quot;,&quot;if_value&quot;:&quot;Mam inny problem&quot;}]}],&quot;settings&quot;:{&quot;animation&quot;:&quot;yes&quot;,&quot;animation_intime&quot;:&quot;400&quot;,&quot;animation_outtime&quot;:&quot;400&quot;,&quot;conditions_ui&quot;:&quot;normal&quot;,&quot;notice_dismissed&quot;:&quot;&quot;,&quot;notice_dismissed_rollback-cf7-5.9.8&quot;:true,&quot;notice_dismissed_rollback-cf7-6.0.6&quot;:true}}\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<div class=\"form-fields md:mx-auto lg:max-w-none pt-8 md:max-w-[550px]\">\n\t<div class=\"bg-white mb-6 px-5 py-8 rounded-[30px]\">\n\t\t<p class=\"font-Inter font-normal pb-5 text-base text-dark_navy\">Wybierz problem kt\u00f3ry Ci\u0119 dotyczy\n\t\t<\/p>\n\t\t<div class=\"font-Inter font-normal text-dark_navy text-xs\">\n\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"problem\"><span class=\"wpcf7-form-control wpcf7-checkbox wpcf7-validates-as-required problem_checkbox grid items-center gap-2 grid-cols-2\"><span class=\"wpcf7-list-item first\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Odwo\u0142anie od decyzji Urz\u0119du Celnego\" \/><span class=\"wpcf7-list-item-label\">Odwo\u0142anie od decyzji Urz\u0119du Celnego<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Kontrola skarbowa\" \/><span class=\"wpcf7-list-item-label\">Kontrola skarbowa<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Prawo podatkowe i celne\" \/><span class=\"wpcf7-list-item-label\">Prawo podatkowe i celne<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Ceny transferowe\" \/><span class=\"wpcf7-list-item-label\">Ceny transferowe<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Podatek od czynno\u015bci cywilno prawnych\" \/><span class=\"wpcf7-list-item-label\">Podatek od czynno\u015bci cywilno prawnych<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Podatek od spadku\" \/><span class=\"wpcf7-list-item-label\">Podatek od spadku<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Odwo\u0142anie si\u0119 od decyzji podatkowej\" \/><span class=\"wpcf7-list-item-label\">Odwo\u0142anie si\u0119 od decyzji podatkowej<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Akcyza na samoch\u00f3d\" \/><span class=\"wpcf7-list-item-label\">Akcyza na samoch\u00f3d<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Ulga badawczo-rozwojowa\" \/><span class=\"wpcf7-list-item-label\">Ulga badawczo-rozwojowa<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Doradztwo podatkowe dla firm i os\u00f3b prywatnych a \u201eNowy \u0141ad\u201d\" \/><span class=\"wpcf7-list-item-label\">Doradztwo podatkowe dla firm i os\u00f3b prywatnych a \u201eNowy \u0141ad\u201d<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Mam inny problem\" \/><span class=\"wpcf7-list-item-label\">Mam inny problem<\/span><\/label><\/span><\/span><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t\t<div data-id=\"other_problem\" data-orig_data_id=\"other_problem\" data-clear_on_hide class=\"\" data-class=\"wpcf7cf_group\">\n\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"problem_description\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text bg-white border border-dark_navy border-solid font-Inter font-normal mt-5 rounded-md text-base text-dark_navy w-full\" aria-invalid=\"false\" placeholder=\"Opisz sw\u00f3j problem\" value=\"\" type=\"text\" name=\"problem_description\" \/><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t<\/div>\n\t<div class=\"flex flex-col\">\n\t\t<div class=\"flex flex-col lg:flex-row\">\n\t\t\t<div class=\"flex flex-col lg:flex-row lg:gap-5 lg:w-full\">\n\t\t\t\t<div class=\"flex flex-col lg:w-1\/2\">\n\t\t\t\t\t<p><label class=\"font-Inter text-dark_navy text-xs\">Imi\u0119*<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"imie\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required bg-white mt-2 w-full border border-black border-solid h-14 mb-6 rounded-md lgmb-5 text-dark_navy\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Imi\u0119\" value=\"\" type=\"text\" name=\"imie\" \/><\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"flex flex-col lg:w-1\/2\">\n\t\t\t\t\t<p><label class=\"font-Inter text-dark_navy text-xs\">Firma (opcjonalnie)<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"firma\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text bg-white mt-2 w-full border border-black border-solid h-14 mb-6 rounded-md lgmb-5 text-dark_navy\" aria-invalid=\"false\" placeholder=\"Nazwa firmy\" value=\"\" type=\"text\" name=\"firma\" \/><\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<div class=\"flex flex-col lg:flex-row\">\n\t\t\t<div class=\"flex flex-col lg:flex-row lg:gap-5 lg:w-full\">\n\t\t\t\t<div class=\"flex flex-col lg:w-1\/2\">\n\t\t\t\t\t<p><label class=\"font-Inter text-dark_navy text-xs\">Telefon*<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"telefon\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel bg-white mt-2 text-dark_navy w-full border border-black border-solid h-14 mb-6 rounded-md lgmb-5\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Telefon\" value=\"\" type=\"tel\" name=\"telefon\" \/><\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"flex flex-col lg:w-1\/2\">\n\t\t\t\t\t<p><label class=\"font-Inter text-dark_navy text-xs\">Adres E-mail*<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email bg-white mt-2 text-dark_navy w-full border border-black border-solid h-14 mb-6 rounded-md lgmb-5\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"E-mail\" value=\"\" type=\"email\" name=\"email\" \/><\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<p><label class=\"font-Inter text-dark_navy text-xs\">Opisz kr\u00f3tko swoj\u0105 sytuacj\u0119<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"tresc\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea bg-white mt-2 border text-dark_navy w-full border-black border-solid h-32 rounded-md\" aria-invalid=\"false\" placeholder=\"Tre\u015b\u0107 wiadomo\u015bci\" name=\"tresc\"><\/textarea><\/span>\n\t\t<\/p>\n\t\t<div class=\"flex gap-4 checkbox_acceptance items-center\">\n\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"acceptance-964\"><span class=\"wpcf7-form-control wpcf7-acceptance\"><span class=\"wpcf7-list-item\"><input type=\"checkbox\" name=\"acceptance-964\" value=\"1\" class=\"h-5 rounded-md w-5\" aria-invalid=\"false\" \/><\/span><\/span><\/span>\n\t\t\t<\/p>\n\t\t\t<p class=\"font-Inter text-sm text-dark_navy\">Zapozna\u0142em si\u0119 i akceptuj\u0119 <a href=\"\/polityka-prywatnosci\" class=\"underline cursor-pointer\">Polityk\u0119 prywatno\u015bci.<\/a>\n\t\t\t<\/p>\n\t\t<\/div>\n\t\t<div class=\"bg-primary_yellow custom_button_wrapper gap-3 rounded-full w-72 mt-4 md:mt-6\">\n\t\t\t<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner custom_button font-Inter py-3 pl-6 pr-3 text-left font-semibold text-base text-dark_navy mdpy-4\" type=\"submit\" value=\"Wy\u015blij wiadomo\u015b\u0107\" \/>\n\t\t\t<\/p>\n\t\t<\/div>\n\t<\/div>\n<\/div><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<\/div> <\/div> <div data-aos=\"fade\" class=\"flex flex-col gap-10 items-end lg:gap-24 lg:w-5\/12\"> <img decoding=\"async\" src=\"https:\/\/wynimko.pl\/wp-content\/themes\/Wynimko%26Partnerzy\/inc\/img\/zd2.webp\" class=\"lg:h-72 max-h-96 object-cover rounded-[30px] w-full \"\/> <img decoding=\"async\" src=\"https:\/\/wynimko.pl\/wp-content\/themes\/Wynimko%26Partnerzy\/inc\/img\/zd1.webp\" class=\"lg:h-60 max-h-64 object-cover rounded-[30px] w-10\/12 \"\/> <\/div> <\/div> 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