The Obligation of Publishing Issued Tax Interpretation (Tax Ruling) Under Polish Law
by Tomasz NOWAK, Associate Professor at University Lodz, Poland.
This paper presents and evaluates the Polish legal regulations that oblige the tax administration to publish all issued tax interpretations (tax rulings) on the Internet[1]. It seems that this obligation is the only way to implement the idea of open government in the Polish tax law[2].
The concept of open government in
relation to the tax law infers two questions: first, is the concept appropriate
also in the field of the state activity, which involves imposition and
collection of taxes; second, how does the implementation of this concept into
the tax law affect the activities of the authority concerning the imposition
and the collection of taxes. Can the concept of open government increase the
effectiveness of these actions?
It seems that in the tax law there is
little space to provide universal access to information on the activities of
the tax administration. The primary obstacle is fiscal secrecy. The fiscal
secrecy is an obligation to keep secret personal data collected by the tax
administration of taxpayers and other entities[3]. Fiscal secrecy must be observed by employees of the tax
administration - it is their duty[4]. The obligation to observe fiscal secrecy excludes universal access
to data collected by the tax administration. The most important information is
available only to the tax administration.
It is a fact that the fiscal secrecy is
the only obstacle in this regard. Therefore, only the data covered by the
fiscal secrecy should be excluded from the public. Only personalized data
cannot be published. Any other information concerning the activities of the tax
administration is subject to public access.
The access to public data can be used in
a few ways. One way is that the state becomes more transparent to the public.
Transparency is a way of facilitating public control of the government[5]. Then, on the basis of available data, its recipient may affect
activities of the government; the most important way
being participation in elections. Another way to use this data can be to
initiate actions which contribute to increasing the efficiency of public
administration[6]. One way of achieving this goal is citizens » participation in
public management.
Government activities in the area of tax
law are primarily related to imposing taxes (parliament) and bringing to
execution of tax obligations (tax administration). These are the basic tasks of
the tax authority. The concept of open government refers to two aspects of
taxation which are the access to information about the legislative process to
impose taxes and the effectiveness of their collection. These are essential in
the context of universal access to public information. However, the theory of
tax law points to the dominant position of the tax authority in relation to the
taxpayer. The tax is imposed unilaterally on taxpayers. The tax authorities should
use all legal measures which they are entitled to in
order to ensure that everyone pays as much as they should. The main activities
of the tax authority therefore concern implementing powers to enforce the
obligation of taxpayers to pay tax in correct amounts. It seems that the role
of open government is minor in this regard.
Although the tax law is not in
contradiction with the concept of open government, it is difficult to link them
together. The tax law establishes the duties and it requires their enforcement.
The tax authority must take full responsibility in this regard. There is little
space for the citizens’ participation in decision-making on tax matters. The
concept of open government allows pursuing purposes of taxation only as far as
information regarding activities of the tax authority can contribute to the
implementation of tax obligations.
For this reason, tax interpretations are
an important factor in the efficiency of tax collection in Poland. It is
assumed that the standpoint expressed by the tax authority in the tax
interpretations is correct. If the taxpayer calculates the tax amount in
accordance with the standpoint of the tax authority familiar to them, the tax
return submitted by them shows the correct amount of tax. Then, the taxpayer
must pay the correct amount of tax. In this way, the goal of imposing the tax
is achieved.
Tax rulings (in Poland named - tax
interpretations) are important for the efficiency of tax collection in each
country. Significance of the tax interpretations is particularly important in
Poland because the dominant method of assessment applied in Poland is
self-assessment[7].
Only few taxes in Poland are assessed and calculated by the tax
administration[8]. The burden of the tax assessment is ’flipped’ on taxpayers who
calculate the correct amount of tax and submit a tax return[9]. It is their duty. The task of the tax administration in Poland is
rather to monitor if these obligations are correctly performed by the taxpayer.
Under Art. 21 para. 2 of the General Tax Act, the tax amount indicated in the
tax return submitted by the taxpayer is a tax to be paid, ’subject to para. 3’. Under
Art. 21 para. 3 of the General Tax Act, the tax authority determines the amount
of the tax only if the taxpayer has not submitted a tax return (despite their
duty to do so) or if the taxpayer has indicated a wrong amount of tax. The
assessment is made by the tax authority only if there are some irregularities
on the taxpayer’s part[10]. Moreover, not every tax return is controlled by the tax
authorities. Therefore, the taxpayer’s action is a decisive factor in the tax
efficiency in Poland. It is important, therefore, that the taxpayer submits a
tax return and indicates the correct amount of tax that they owe. To achieve
this goal, first the taxpayer must correctly interpret the tax law. Tax
interpretations are the important instrument in helping the taxpayer in this
respect[11].
Tax interpretations (tax rulings) in Poland are regulated by the General Tax Act (‘Ordynacja podatkowa’)[12]. First of all, The General Tax Act regulates the procedure for
collecting taxes[13]. For that purpose, the duties and rights of the taxpayer and the
powers of the tax administration are laid down in this legal act. Issuing tax
interpretations is one of the powers of the Minister of Finance, who is the
head of the tax administration in Poland.
Under the General Tax Act there are
general tax interpretations (general tax rulings) and individual tax
interpretations (individual tax rulings).
General tax interpretations are issued for taxpayers ‘in general’. These
interpretations are issued by the Minister of Finance. Their purpose is to
unify the application of the law by the tax authorities. These are published in
the Official Journal of the Minister of Finance.
Since January 1, 2017 the Polish tax law
has provided tax explanations. These are similar to general tax
interpretations. Compared to general interpretations, they are more practical.
The tax explanations provide methods of tax settlement in specific situations, presented
by the Minister of Finance.
Both general tax interpretations and tax
explanations are also published in the Bulletin of Public Information. In this
way, there is universal access to these interpretations. Thus, every taxpayer
may have knowledge of the general tax interpretations or tax explanations
released and of the Minister of Finance’s standpoint in the issues they cover.
Individual tax interpretations are issued on request by the Head of the
National Tax Information (who is subordinate to the Minister of Finance)[14]. Everyone is entitled to demand an explanation. The Head of the
National Tax Information has a duty to fulfill this request. There are no
requirements to be met to apply for an individual tax interpretation.
Individual tax interpretations are given
in relation to a particular situation of a specific taxpayer[15].
They are issued in response to the situation described by the taxpayer upon a
request for the tax interpretation[16].
Each individual tax interpretation is
also published in the Bulletin of Public Information[17]. This applies to each tax interpretation issued by the Head of the National
Tax Information. The obligation to publish tax interpretations is implemented
by the authority issuing tax rulings and applies to any tax rulings given by
this authority - not only to ‘general’ tax rulings, but also to ‘individual’ tax
rulings. Thus, every taxpayer may have knowledge of the tax authority’s
standpoint expressed in the individual tax interpretation. Not only can the
recipient (the addressee) read the content of any individual tax
interpretation, but also any person can read it when they are looking for
information about the practices of the tax administration. In other words, the
taxpayer, who is not an addressee of the tax interpretation, has also the
access to its content.
Publishing all tax interpretations fits into the concept of open government. The transparency of the tax authority performance is ensured by publishing tax interpretations.
This purpose of the regulation is also consistent with the purpose of the institution of tax interpretation. Tax interpretations have to inform taxpayers about the way the tax authority understands the tax law[18]. Thereby, they allow the taxpayer to submit a tax return that is correct, because it is prepared based on the law as understood by the tax authority. It is important therefore, that the access to the contents of the interpretations is unlimited, and this is possible when using the most popular and ’efficient’ current communication tool, which is the Internet.
Under Art. 14i para. 3 of The General Tax Act, individual tax interpretations
are published in the Bulletin of Public Information. They are also published on
the Internet. In this way, the universal access to all tax interpretations
issued by the Polish tax authorities is provided. Everyone has access to this
data and can use it for their own needs.
However, there are no instruments that
would control the tax authorities in the implementation of this obligation.
There have been no situations so far where individual interpretations were not
published.
Under Art. 1 Sec. 1 Act on Access to
Public Information[19] any information of public affairs is public. Public affairs
comprise activities of public authorities, as well as local governments,
individuals and of organizational units in the exercise of official authority
and management of public property, which is municipal property or property of
the State Treasury[20]. The contents of individual tax interpretation issued by the Polish
tax authority are therefore treated as public information. This conclusion
applies to both general and individual interpretations. Therefore, despite the
fact that individual interpretations are issued for a specific taxpayer and
relate to their situation, they are to be available to the public.
Under Art. 2 Sec. 1 Act on Access to
Public Information, everyone has the right of access to public information.
This right does not depend on proof of the interest of the person concerned.
Under Art.
8 Sec. 1 Act on Access to Public Information, the Public Information Bulletin (Pol.
BIP) is the official publisher ICT. It is
a tool of universal access to public information. It is a unified system in the
telecommunication net. It is mandatory to insert public information in the
Public Information Bulletin. The Minister of Finance is a public authority,
which has the duty to create their own websites and transmit it to the Minister
of Information to be placed on the homepage of Public Information Bulletin.
This is an instrument that is appropriate for dissemination of tax
interpretations issued by the tax authorities.
The access
to the information concerning the issued individual interpretations is ensured
not only formally. The system is so transparent that the person concerned can
easily move around in it.
However, in
2015 as many as 38260 individual interpretations were published, and in 2014 —
38045. The number of published interpretations is therefore enormous.
The number
of issued and published individual interpretations requires implementation of
some system solutions that will enable the taxpayer to find an interpretation
which they are interested in. Tax Information System („System Informacji Podatkowej”[21]) in Poland allows
everyone to search for tax interpretations due to some parameters of the tax
concerned and due to the subject of the interpretation. The option ’search’ in
the search engine on the website also allows you to find the interpretation
containing the typed phrase. Therefore, it is rather easy to navigate the system.
The access to the
contents of tax interpretations issued by the Polish tax authorities is
therefore widespread and easy. A person seeking an interpretation of their tax
situation should not have a problem to find such an interpretation. Everyone
has a chance to get to know how the tax authorities interpret and apply tax law
in Poland. In this way, transparency regarding the action of the public
authority in tax matters is ensured.
The access to the tax interpretations is one of the essential instruments for the implementation of
taxation. This access can help to increase the efficiency of the tax
collection.
However, it is not the
question about the citizens’ participation in governance. To fulfil the duty of
filing a tax return does not mean participating in public management. Citizens
do not take responsibility for governance in the area of tax collection. It is
not the relationship between the government and the citizens (in general) who
participate in the public management. The tax law determines the relationship
between the public authority (the tax authority) and the individual taxpayers.
Therefore, access to information about the practices of the tax administration
does not lead to gaining knowledge that can be possibly used by the citizens to
co-participate in the implementation of public tasks. The access to information
about issued tax interpretations is intended to help taxpayers to fulfil the
obligation of self-assessment. Interpretations remain closely connected with
the obligation of self-assessment. We can talk about the efficiency of tax
collection only in the long-term. The tax performance is in fact dependent on
the correct self-assessment or on the tax authority correcting incorrect
self-assessment.
The universal access to
these interpretations greatly increases the probability of their use by
taxpayers.
For taxpayers, this may
be the sole source of information on tax law. Thanks to unfettered access to
interpretation, this information is reliable because it comes from the public
authority. In this situation, the tax return is correct, because it is based on
the standpoint of the state power, and therefore it can be assumed that it is
correct.
Moreover, the taxpayers
who have found the tax interpretation relating to their situation gain
knowledge of the tax authorities' standpoint in this regard. They are aware
that this is a standpoint of the tax authority. If the taxpayer is audited by
the tax authority in the future, it is highly probable that during the audit
the tax authority will evaluate the tax return in accordance with the
standpoint given in the tax interpretation. In order to avoid fines or tax
sanctions, the taxpayer will rather take into account the standpoint of the tax
authority when drawing up their own tax return.
The obligation to
publish individual tax interpretations issued should not pursue only
informative purposes. The tax interpretations available online should be a
source of legal protection for the taxpayer to comply with[22].
Art. 14k — 14m of the General Tax Act establish such protection for the Polish
taxpayers.
In addition, the
published individual interpretations should have legal consequences not only
for their addressee. These interpretations should have legal consequences for
any taxpayer who may only read it on the Internet. Anyone who has complied with
the tax interpretation published on the website of the tax authority should be subject
to legal protection.
Firstly, the individual
tax interpretation contains the standpoint of the tax authorities on the issue
indicated in the tax interpretation. Therefore, the published interpretation
must be regarded as the standpoint of the tax authorities in this matter.
Secondly, the individual interpretation is published in a manner appropriate to the publication of information on the activities of the public
administration. Also, the procedure of publishing the individual
interpretations makes the standpoint expressed in the tax interpretation to be
regarded as the standpoint of the tax authority. For these reasons, it seems
irrelevant whether the standpoint is expressed following an application lodged
by one or some of the taxpayers. Although only the taxpayer who has applied
takes an interest in obtaining the tax interpretation, this interpretation
’receives’ a ‘public’ status as the universal access to it is provided. This means that the published interpretation should have the same
legal value to everyone who has read it. The published interpretation should
cause the same legal consequences for anyone who intends to use it in his/her own situation.
There is no reason why
the legal protection in compliance with the individual interpretation published
by the tax authority could be exclusively addressed to the petitioner who has
requested it. Everyone should be entitled to comply with any interpretation
published on the Minister of Finance’s website. It is irrelevant whether s/he
is addressed in this particular interpretation or not. The publication of the
individual interpretation means that the standpoint of the Minister of Finance
is potentially familiar to everyone. Therefore, the publication of individual
interpretation should determine a legal situation of everyone who can read this
interpretation and has actually read it.
A different approach
could be disadvantageous from the point of view of legal security of the
taxpayer. Tax law does not conflict with legal security. On the contrary, the tax
law should give the taxpayer safety. The tax law interferes with property
rights, therefore the range of this interference must be known. The taxpayer
should be sure which duties are imposed on them. In addition, entrepreneurs
should know the tax implications of business ventures even before they
undertake them. Moreover, almost every Polish taxpayer must make the
self-assessment. The self-assessment must be correct. Submitting a tax return
with an incorrect amount of tax may result in financial consequences (default
interest), and it may even be treated as a revenue offence. The obligation to
make the self-assessment makes the taxpayer's situation uncertain. The tax
authority must help the taxpayer to fulfil this obligation. In this manner, the
tax interpretations are an instrument to ensure safety of the taxpayer. If the
tax interpretations are intended to protect taxpayers against the negative
consequences of incorrect self-assessment, then this protection should not be
restricted to the taxpayers who apply for the tax interpretation and then
receive it. Each tax interpretation contains a standpoint of the tax authority
in tax matters and for this reason it should be the basis for potentially each
taxpayer who submits a tax return.
A different approach could
be disadvantageous from the point of tax justice, in particular, from the point
of view of equality before the law. Justice requires equal treatment. To
provide different individual tax interpretations for two different taxpayers
who request clarification of the same tax problem would be antithetical to this
requirement. The taxpayer who reads the tax interpretation given to another
entity has the right to expect that the same interpretation could also be
issued to him/her, provided that it concerns the same tax problem. Furthermore,
there is no need to issue another individual interpretation concerning the same
tax problem if the tax authorities have once addressed it and this one could be
treated as the already published standpoint. For this reason, an individual tax
interpretation given to a single entity and made public should provide
protection to anyone who has become acquainted with it and has complied with
it, provided that it is adequate in the case of another taxpayer as well as in
the case of the addressee of the published individual tax interpretation.
So, the common feature
is the standpoint expressed in the tax interpretation by the tax authority and
published on the website of the office that has issued this interpretation.
This standpoint should have the same importance for the taxpayer who has
requested this interpretation as well as for the taxpayer who has only got
acquainted with its contents on the Internet. It cannot be assumed that in the
same situation and in respect of the same tax problem, the tax authority may
hold different views in tax interpretations issued for different applicants.
The Polish law protects
the taxpayer who obeys the received tax interpretation and submits their tax
return in compliance with this tax ruling.
However, before January
1, 2017, under Art. 14k § 1 of the General Tax Act, the application of the
individual interpretation could not cause harm only ‘to the applicant’. The
legal protection associated with the compliance with the individual tax
interpretation applied only to the taxpayer who had requested the issue of tax
rulings and who had been the addressee. This protection did not apply to the
other taxpayers who only read the tax ruling on the Internet, but formally did
not request it – even if their tax situation was exactly the same as the
situation described and interpreted in the published individual tax
interpretation. In the event of a litigation with the tax authority, the
published individual tax ruling, issued at the request of another taxpayer,
might therefore constitute an argument in the pleadings filed by the taxpayer,
but without significant legal consequences for him/her, for tax administration
and the tax court. Therefore, legal consequences of the use of the individual
tax rulings published on the Internet were only relevant for their recipients.
Such interpretations could be only a guideline for the taxpayer who was not the
addressee but who took advantage of the information in from the published tax
ruling on the web page, that in future case the tax administration would assess
facts in the same way as those ones for which the tax ruling was issued.
From January 1, 2017,
each taxpayer has the right to rely on the so-called ‘established
interpretation practice’ (Art. 14n para. 4 (2) of the General Tax Act). Under
Art. 14n para. 5 of the General Tax Act, the established interpretation
practice will mean explanations of the tax law provided in individual
interpretations issued in the same factual and legal circumstances. The
established interpretation practice is created by such individual tax
interpretations that are dominant during the settlement period and during the
12 months prior to the beginning of that settlement period. Under Art. 14n
para. 6 of the General Tax Act, general tax interpretations and tax
explanations take precedence over the established interpretation practice
(starting from the date of publication of such a general interpretation or such
tax explanations). From January 1, 2017, legal protection has involved the
taxpayer's compliance with the individual interpretation, with the general
interpretation, with tax explanations and with the established interpretative
practice. In this way, the scope of entities entitled to protection related to
the compliance with individual tax interpretation has been extended to entities
that are not its addressee.
Introduction of legal
protection related to compliance with established interpretation practice
partially improves the position of the taxpayer. » Obtaining’ this protection
does not require him/her to request an individual interpretation if the issue
to which s/he refers has already been assessed in other individual
interpretations. However, withdrawal from the application for ‘own’ individual
interpretation requires the taxpayer to recognize the established
interpretation practice. For this purpose, the taxpayer must analyze whether
the interpretations he has identified have been issued in the same factual
circumstances and whether the standpoint contained therein can be considered to
be dominant. These points may be disputable between the taxpayer and the tax
authority. It is sometimes difficult to ascertain whether the two factual
circumstances are completely identical. To assess whether this is the case,
requires from the taxpayer to know the rules of tax law and practice of the tax
administration. In addition, it is necessary to verify whether the individual
tax interpretations identified by the taxpayer contain dominant explanations.
This requires identifying all individual tax interpretations issued in the
given case. Omission of certain individual tax interpretations may result in
incorrect identification of the established interpretation practice.
Uncertainty about the established interpretation practice may encourage
taxpayers to maintain their current practice of applying for individual
interpretation ‘for themselves’.
The established
interpretation practice is limited to individual tax interpretations issued in
a limited period counted back to the beginning of the settlement period for
which the taxpayer had complied with that interpretation, or from the month in
which the tax liability was incurred. In the extreme case, i.e. if no
individual tax interpretation was issued during the settlement period and
within 12 months before the commencement of the settlement period (for example,
because taxpayers did not request individual interpretations because it had not
been necessary because of the identification of established interpretation
practice), the established interpretation practice is declined. In the case of
recurring events, the taxpayers may ’lose’ protection if the established
interpretation practice ‘disappear’, not from the Internet but they stop being
established interpretation practice because of the lapse of time. Therefore,
the standpoint contained in the formally ‘disappeared’ established
interpretation practice will not give the taxpayer any protection, and it will
be necessary to request an individual interpretation ’for herself/himself ».
For this reason, the last amendment to the Polish tax law about the legal
consequences when publishing individual interpretations does not fully protect
taxpayers. It is likely that the taxpayers will continue to apply for tax
interpretations ‘for themselves’, even if they identify the established
interpretation practice.
Publishing all tax
interpretations, including individual tax interpretation, certainly, also
pursues the objectives not directly related to the implementation of taxation
purposes. The access to these interpretations allows evaluating the quality of
the tax administration service. It also allows evaluating effectiveness of the
tax law. It enables verification as to whether a tax regulation has led, in
practice, to goal achievements. The universal access to all the published tax
interpretation is therefore important not only for taxpayers but also for
lawyers, legislators and representatives of the theory of the tax law.
The obligation to make
public all of the tax interpretations issued by the Minister of Finance links
the tax law with the idea of open government. On the basis of Polish tax law,
it is probably the only provision which fits into this concept.
This obligation to
publish every tax interpretation ensures the universal access to information
generated by the tax authority. This access enables taxpayers to gain knowledge
about the standpoint of the tax authority in matters that are a subject of
interpretation.
It also seems that the
publication of all the tax interpretations improves the collection of the tax.
This is important especially in the Polish tax system with respect to the tax
collection which is based on self-assessment. Thanks to the access to tax interpretations, the taxpayers submitting a tax return will be willing to take
into account the known standpoint of the Minister of Finance. In this manner
one of the goals of open government is achieved, increasing the effectiveness
of public tasks, in this case - fiscal tasks.
However, it seems that open government is not the main reason to publish all tax interpretations. Relations between the government and the taxpayers determine the relation of the power of authority and the duty of the taxpayer. Correct self-assessments and tax payments in the correct amount are the duty of the taxpayer. Default on this duty results in consequences that are negative for the taxpayer. Making public all the issued tax interpretations provide assistance to the taxpayers when performing the obligation of self-assessment. This obligation is a natural consequence of the imposition of a self-assessment obligation on a taxpayer.
[1] In the Polish tax law
tax rulings are named tax interpretations („interpretacje
podatkowe”). That is why, I use the term tax
interpretation in this elaboration.
[2] This does not mean
that access to the tax interpretations is the only way to inform
taxpayers about their duties in the tax law. Tax laws are published in the
Journal of Laws, which is widely available on the Internet. Access to public
information also includes access to information about making tax law. However,
promulgation in the Journal of Laws applies not only to the tax laws. Also, the
access to information about legislative process applies to all laws, not just
to tax matters. Therefore, I do not develop these issues in this elaboration. In contrast, the
regulation of the tax interpretations is the only regulation in the Polish tax
law that fits into the concept of open government.
[3] B. Brzeziński, Informacje
i dokumentacja w prawie podatkowym, in: Prawo podatkowe. Teoria. Instytucje. Funkcjonowanie, edit.
B. Brzeziński, Toruń 2009,
p. 305-306.
[4] Art.
294 para. 1
of the General Tax Act (Pol. Ordynacja podatkowa, Eng. The Tax Ordinance Act).
[5] F. Schauer, “Transparency in three dimensions”, University of Illinois Law Review,
January 2014, p. 1346.
[6] F. Schauer, “Transparency in three dimensions…”,
op. cit., p. 1350.
[7] A. Mariański, “National Report on
Taxpayer Protection in Poland”, in W. Nykiel, M. Sęk (edit.), Protection
of Taxpayer’s Rights. European, International and Domestic Tax Law Perspective,
Warszawa 2009, p. 270.
[8] A. Mariański, “National Report on
Taxpayer Protection in Poland…”, op. cit.,
Warszawa 2009, p. 270.
[9] T. Dębowska-Romanowska, “Obliczenie podatku a gwarancje praw obywatelskich”, Państwo i Prawo, No. 7/1998, p. 26.
[10] H. Dzwonkowski, Z. Zgierski, Procedury
podatkowe, Warszawa 2006, p. 234-235.
[11] T. Dębowska-Romanowska, Prawo finansowe. Część konstytucyjna wraz z częścią ogólną, Warszawa
2010, p. 155-156.
[12] Tax Ordinance Act
of 29 August 1997 (J.L. od 2015, Item 60 as amended).
[13] Under art. 2 para 1(1)
of the General Tax Code, this legal act is
applicable to all taxes in Poland.
[14] Art. 14b
para. 1 of
the General Tax Act.
[15] W. Nykiel, D. Strzelec, Interpretacje przepisów prawa podatkowego wydane w indywidualnych sprawach (1), Przegląd Podatkowy, No.
5/2007, p. 34.
[16] Art. 14c
para. 1 of
the General Tax Act.
[17] Art. 14i
para. 3 of
the General Tax Act.
[18] W. Nykiel, D. Strzelec, “Interpretacje przepisów prawa podatkowego wydane w indywidualnych sprawach (1)”, Przegląd Podatkowy, No. 5/2007, p. 34.
[19] Act of 6 September
2001 (J.L. 2016, Item 1764 - consolidated text).
[20] I. Kamińska, M. Rozbicka-Ostrowska, Ustawa o dostępie do informacji publicznej. Komentarz, Warszawa 2016, p. 23.
[22] W. Nykiel, D. Strzelec,
Interpretacje przepisów prawa podatkowego wydane w indywidualnych sprawach (2), Przegląd Podatkowy, No. 6/2007, p. 35.