- The Director of the National Tax Information issues a binding tax information regarding a children’s book with a built-in sound panel.
- The book is a hardcover with stiff pages and a sound panel. It contains rhyming poems describing the work and is illustrated with colorful illustrations related to the holiday season.
- The book helps children learn letters and reading through its richly illustrated pages.
- The sound panel imitates various sounds related to the holidays and is integrated with the book.
- The book and sound panel are considered one product and have an educational value.
- The book falls under the CN 4903 00 00 category.
- The VAT rate for the book is 5%.
Source: sip.lex.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.