Write-off of grants (subsidies) in the context of the principles of administrative and tax procedure and tax risk management

Grants are funds from the state budget, budget of local government units and state purpose funds allocated on the basis of this Act, separate acts or international agreements for financing or co-financing of the implementation of public tasks, subject to specific settlement rules. The Public Finance Act also includes definitions of three types of subsidies: purpose-specific, subject-specific and object-specific. With regard to subsidies, the legislator in the provisions of the Public Finance Act points out that subsidies for local government units and subsidies for tasks specified in separate acts constitute a special purpose for the allocation of expenditures of the state budget and orders to include in annexes to the budget act: a list of units receiving purpose-specific and subject-specific subsidies and amounts of subsidies and the scope and amounts of subject-specific and subject-specific subsidies, defines subsidies (together with subsidies) as a separate group of expenditures of the state budget.