Source: https://www.global-regulation.com/translation/poland/2985941/the-act-of-november-6%252c-2008%252c-amending-the-law-on-income-tax-from-natural-persons-income-tax-act-legal-persons-and-certain-other-laws.html
Timestamp: 2020-07-13 00:33:35
Document Index: 199215524

Matched Legal Cases: ['art. 3', 'art. 6', 'art. 17', 'art. 11', 'art. 3', 'art. 13', 'art. 27', 'art. 27', 'art. 26', 'art. 27', 'art. 21', 'art. 3', 'art. 3', 'art. 33', 'art. 30', 'art. 24', 'art. 13', 'art. 10', '§ 1', '§ 2', '§ 3', 'art. 30', 'art. 13', 'art. 27', 'art. 47', 'art. 27', 'art. 44', 'art. 6', 'art. 21', 'art. 25', 'art. 11', 'art. 1', 'art. 45', 'art. 4', 'art. 6', 'art. 1', 'art. 1', 'art. 4', 'art. 1', 'art. 1']

Machine Translation of "The Act Of November 6, 2008, Amending The Law On Income Tax From Natural Persons Income Tax Act Legal Persons And Certai..." (Poland)
The Act Of November 6, 2008, Amending The Law On Income Tax From Natural Persons Income Tax Act Legal Persons And Certain Other Laws
Original Language Title: USTAWA z dnia 6 listopada 2008 r. o zmianie ustawy o podatku dochodowym od osób fizycznych, ustawy o podatku dochodowym od osób prawnych oraz niektórych innych ustaw
Article. 1. [income tax act of individuals] in the law of 26 July 1991 on income tax from natural persons (Journal of laws of 2000, no. 14, item 176, as amended. 2)) is amended as follows: 1) article. 6: a) after paragraph 1. 3 the following paragraph. 3A is inserted: ' 3a. The principle and method of taxation referred to in paragraph 1. 2 and 3, shall also apply to: 1) spouses, who are resident for tax purposes in other than the Republic of Poland a Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation, 2) spouses, one of which is subject to unlimited tax liability in the Republic of Poland and the second is resident for tax purposes in other than the Republic of Poland a Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation- If you have reached the taxable revenue of the territory of the Republic of Poland totalling at least 75% of the total revenue derived by both spouses in the fiscal year and documented the residence certificate a resident for tax purposes; the provisions of paragraph 1. 8 – 10 shall apply mutatis mutandis. ', b) (2). 4 shall be replaced by the following: "4. the persons referred to in article 1. 3 paragraphs 1 and 2. 1, single-parent families in the fiscal year of children: 1) minor, 2) regardless of their age, which in accordance with special provisions received benefits (Appendix) care or social pension, 3) to complete the 25 year old learners in schools referred to in the provisions of the education system, higher education legislation or regulations governing the educational system or higher education existing in other than the Republic of Poland State If the tax year do not have taxable income on the principles referred to in article 1. 27 or article. 30B in total amount exceeding the amount of the quotient of the amount decreasing tax and tax rate, referred to in the first period of the tax scale referred to in article 1. 27 paragraph. 1, with the exception of the survivor's pension-tax may be specified, subject to the provisions of paragraph 2. 8, at the request expressed in the annual tax return, in double the amount of tax calculated from the middle income people alone raising children, taking into account article. 7, except that, to the sum of that income does not count toward the income (revenue) the taxed in a flat on the principles set out in this Act. ", c) after paragraph 1. 4 the following paragraphs. 4A and 4b are inserted: ' 4a. The principle and method of taxation referred to in paragraph 1. 4, shall also apply to the persons referred to in art. 3 paragraphs 1 and 2. 2A, single-parent families in the fiscal year of children, if together they meet the following conditions: 1) are resident for tax purposes in other than the Republic of Poland a Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation, 2) have reached the taxable revenue of the territory of the Republic of Poland representing at least 75% of the total revenue achieved in the fiscal year 3) have documented certificate mansion resident for tax purposes.
4B. The taxable persons referred to in paragraph 1. 4A, the provisions of paragraph 1. 8 – 10 shall apply mutatis mutandis. ", (d)) the following paragraphs. 11-13 in ' 11. For total revenue referred to in paragraph 1. 3A and 4a, shall be deemed to be revenue achieved from the sources referred to in article 1. 10 paragraph 1. 1, regardless of the location of these revenue sources.
12. the provisions of paragraphs 1 and 2. 3A and 4a shall apply provided the existence of a legal basis resulting from the agreement on avoidance of double taxation or of other ratified international agreements to which the Republic of Poland is a party, to obtain by the tax authority tax information from the tax authority of the Member State in which a natural person is resident for tax purposes.
13. at the request of the tax authority or tax inspection authorities, taxable persons referred to in paragraph 1. 3A and 4a, shall be required to document the total revenue achieved in the fiscal year, by presenting a certificate issued by the competent tax authority other than the Republic of Poland Member State of the European Union or of another State belonging to the European economic area or the Swiss Confederation, in which they are resident for tax purposes or other document confirming the total revenue achieved in the fiscal year. ";
2) article. 6a, in paragraphs 1 and 2. 2, paragraph 2 is replaced by the following: "2), the provisions of art. 6 paragraph 1. 3, 3a and 8 – 13, ";
3) article. 7 paragraph 1. 1 shall be replaced by the following: "1. The income of the minor children of their own and adopted, with the exception of income from their work, grants, and income from the objects cast them for free use, subject to taxation on the territory of the Republic of Poland, shall be added to the income of the parents, unless the parents do not have the right to the beneficial use of the sources of revenue.";
4) article. 10 in paragraph 1. 1 point 5 shall be repealed;
5) article. 11: a) of paragraph 1. 1 shall be replaced by the following: "1. Revenues, subject to article 22. 14-15, art. 17 paragraph 1. 1 paragraphs 6, 9 and 10 in respect of the exercise of the rights arising from derivative financial instruments. 19 and article. 20(2). 3 are received or made available in a calendar year taxpayer money and monetary values and the value of the received benefits in kind and other gratuitous benefits. ", (b)) (2). 3 and 4 are replaced by the following: "3. revenues in foreign currencies, subject to article 22. 14 and article. 17 paragraph 1. 1 paragraphs 6, 9 and 10, shall be converted into gold by the odds of receiving or placing at the disposal of the taxpayer, announced by the bank whose services benefit the taxpayer, and applicable when buying currencies. If the taxpayer does not use the services of the Bank, the proceeds are converted into gold by an average rate of Foreign Exchange issued by the Polish National Bank from the last working day preceding the day of the deductible, subject to paragraph 2. 4.4. If the bank, which uses taxpayer, apply different exchange rates and it is not possible to use the rate referred to in paragraph 1. 3, first sentence, or bank Announces exchange rate for conversion of income earned by the taxpayer on the Golden, apply the average rate of foreign exchange announced by the Polish National Bank from the last working day preceding the day deductible. ";
6) art. 11A shall be replaced by the following: "Article. 11A. The provisions of article 4. 11 (1). 3 and 4 shall apply mutatis mutandis to the denominated in foreign currency amounts to be deducted from the income tax base and tax reduction and tax expressed in foreign currency. "
7) article. 14 in paragraph 1. 2 the following paragraph is added: "7 g 7 g) revenues achieved in connection with the return or loan (credit), if the loan (credit) was the level of earnings of foreign currency rate, where: a) the lender (lender) receives money representing repayment of capital higher than the amount of the loan (credit) – the difference between the amount of the returned capital and the amount of the loan (the loan), b) borrower (the borrower) returns the title loan (credit) cash which the repayment of capital lower than amounts received loans (loan) the amount of the difference between the amount received (credit) and the amount of the returned capital ";
8) repealed article. 16;
9) article. 17 the following paragraphs. 4 shall be added: "4. the income referred to in paragraph 1. 1 paragraphs 6, 9 and 10, obtained in foreign currency shall be converted into gold, according to the average exchange rate of foreign currencies issued by the Polish National Bank from the last working day preceding the day deductible. ";
10) article. 20 the following paragraph. 4 shall be added: "4. The expenses incurred in a foreign currency shall be converted to gold according to the rules referred to in article 1. 11 (1). 3 and 4. ';
11) article. 21: a) in paragraphs 1 and 2. 1:-in paragraph 3 of the introductory is replaced by the following: "received compensation or redress if their height or the rules for determining the result directly from the provisions of separate laws or regulations issued on the basis of these laws, with the exception of:" – paragraph 3a is replaced by the following: "3a) damages or compensation received under the provisions of the recognition void judgments to persons repressed for activities on behalf of an independent Polish State being , "in paragraph 3b of the initial sentence is replaced by the following:" other damages or compensation received under the judgment or a court settlement to the amount specified in the judgment or settlement, with the exception of damages or remedies ",-point 3d is replaced by the following:" 3d) compensation received pursuant to the provisions of the geological and mining law, "– point 6 and 6a shall be replaced by the following:
"6) WINS in casinos, wideoloteriach, slot machine games, games on the low-Prize machines and games in bingo and fantowe arranged and conducted by an approved body on the basis of the provisions on games and reciprocal in force in the Member State of the European Union or in another State belonging to the European economic area, 6a) WINS in games, lotteries, game telebingo, mutual promotional, sweepstakes, sweepstakes and Lotteries audioteksowych Super, if the one-time value of these prizes shall not exceed 2 280 PLN, arranged and conducted by an approved body on the basis of the provisions on games and reciprocal in force in the Member State of the European Union or in another State belonging to the European economic area, "-paragraph 8 is replaced by the following:" 8) family benefits received on the basis of the provisions on family benefits, family allowances and nursing care , cash benefits received in the case of ineffectiveness of enforcement of child support and childbirth allowances received under separate legislation, "– point 20 shall be replaced by the following:" 20) part of the proceeds of the persons referred to in art. 3 paragraphs 1 and 2. 1, staying temporarily abroad and receiving income from the business relationship, employment, work under contract and a cooperative working relationship, for each day of the stay abroad, in which the taxpayer remained in relative work, relative work, work under contract and a cooperative working relationship, in an amount equivalent to 30% of the diet, specified in the regulations on the amount and terms of fixing royalties the rights worker employed at the State or local government budgetary sphere unit for business trips abroad , subject to the provisions of paragraph 2. 15, "after paragraph 26 the following point 26a and 26b shall be added:" 26a) the benefits derived from the title of a one-off material assistance financed from the funds of the State budget or the budgets of the local government units in connection with the random event, 26b) the amount representing the reimbursement of childcare or dependent person, obtained on the basis of separate laws or regulations implementing these laws financed from the State budget, budgets of the local government units. Labour Fund or from the budget of the European Union, "– in point 27 (a). (a) is replaced by the following: "professional, social and rehabilitation) the healing of persons with disabilities from the resources of the State Fund for rehabilitation of disabled persons, from on-site funds rehabilitation of disabled persons or in-house funds activity," point 28 shall be replaced by the following: "28) the revenue generated from the sale of all or part of the property belonging to the agricultural holding; the exemption shall not apply to income earned from the sale of land that in connection with the sale of lost agricultural in nature, "-the following point after point 46a 46b is inserted:" 46b) income members elected in the Republic of Poland to the European Parliament received on the basis of the internal regulation of the European Parliament to cover the costs associated with the exercise of their mandate, "-the following point after point 50 50a shall be added "50a) value of property received in connection with the liquidation of the legal person in the part which is the acquisition cost or the placing of shares (shares) or contributions to the cooperative",-paragraph 83 is replaced by the following: "83) receivables cash paid policemen, soldiers, customs officers, border guards, employees of military units, police and the organizational units of the border guard, used outside the country in order to participate in the armed conflict or for the strengthening of the State forces or allied , peace mission, action to prevent acts of terrorism or their effects, organize and control the border traffic, organising the protection of State border or safety in international traffic, as well as the receivables cash paid policemen, soldiers, officers of the customs, border guard and employees acting functions of observers in peacekeeping missions of international organisations and multinational forces; the exemption shall not apply to remuneration for work and the salaries and other charges cash rights for service on the last occupation official, ",-in paragraph 120 the final sentence is replaced by the following:"-as a result of driving on these soils, by eligible Parties on the basis of separate provisions, investment for the construction of the transmission infrastructure of crude oil and refined petroleum products and the construction of technical infrastructure referred to in article 1. paragraph 143. 2 of the Act of 21 August 1997 on real estate economy (Journal of laws of 2004, no. 261, item 2603., as amended. 3)), "repealed paragraph 126,-paragraph 127 is replaced by the following:" 127) maintenance: a) for children, under the age of 25, and the children, regardless of age, that in accordance with special provisions receive benefits (Appendix) attendance allowance or disability pension social , b) for the benefit of other persons than those mentioned in point (a). (a)), based on the judgment of the Court or of a court settlement, up to the amount of not more than $700 per month, "-in point 129 dot is replaced by a comma and the following paragraphs 130-132 is added as follows:" 130) interest or discount on bonds issued by the Treasury and in foreign markets and income from the disposal for consideration of these bonds obtained by natural persons referred to in article 1. 3 paragraphs 1 and 2. 2A, 131) income from consideration for disposing of the property and property rights, referred to in article 1. 30E, in the amount that corresponds to the product of this income and expenditure incurred on your own housing in the revenue from transporting goods, disposing of the property and property rights, if starting from the date of disposal for consideration no later than within a period of two years from the end of the tax year in which the fee disposal, revenue from the sale of the property or that the property law has been expended on their own housing; documented expenses incurred for these purposes shall be taken into account up to the amount of income for disposing of the property and property rights, 132) granted by national and international authorities and their offices, including organizational units subordinate to them or by not supervised, and the national, foreign and international organisations (institutions) and their bodies, awards: a) for outstanding achievement from the fields of science, culture and art, b) for activities for human rights – in part passed as donation by taxpayers who have received these awards, to the institution that fulfills the objectives referred to in article 1. 4 of the Act on public benefit activities, subject to the provisions of paragraph 2. 31. ", (b)) repealed paragraph. 21 and 22, c) the following paragraph. 23-31 ' 23. The exemption referred to in paragraph 1. 1 paragraph 6 and 6a in respect to winnings obtained in other than the Republic of Poland a Member State of the European Union or in another State belonging to the European economic area shall apply provided the existence of a legal basis resulting from the agreement on avoidance of double taxation or of other ratified international agreements to which the Republic of Poland is a party, to obtain by the tax authority tax information from the tax authority of the Member State on whose territory the sweepstakes, games or betting are organized and carried out.
24. the exemption referred to in paragraph 1. 1, paragraph 46, shall not apply to income received in respect of the implementation of the project within the framework of the twinning agreement (contract twinningowej), under Community law, according to which the implementing institution is the institution of the Polish public administration.
25. For expenditure incurred for the purposes referred to in paragraph 1. 1 paragraph 131, it is considered to: 1) expenditure incurred on: a) the acquisition of a residential building, its part or share in this building, a dwelling constituting a separate property or participate in this place, as well as for the acquisition of the land or interest in land or right of perpetual usufruct of land or participate in this law, related to the building or premises, (b)) the acquisition of a cooperative ownership right to a dwelling or participate in this almost the right to house in a housing cooperative or participate in this almost, c) the acquisition of land for the construction of a residential building or participating in this land, the rights of usufruct such land or participate in such law, including started construction of a residential building, and the acquisition of other land or interest in land, the rights of usufruct land or participate in this almost, if during the period referred to in paragraph 1. 1 paragraph 131, land use changes on the ground for the construction of a residential building, d) the construction, development, superstructure, reconstruction or renovation of its building, its parts or your own dwelling, e) expansion, superstructure, reconstruction or adaptation for rent your own building in delivery of uninhabited, part of your own in delivery of uninhabited or your own room in delivery of uninhabited-situated in a Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation , 2) expenditure incurred on:
and loan subsidies) (loans) and interest on this loan (loans) the commitment made by the taxpayer before obtaining the proceeds of the disposal for consideration, referred to in article 2. 10 paragraph 1. 1, paragraph 8 (a). and (c))) the objectives set out in paragraph 1, b) repayment of loan (loans) and interest on this loan (loans) the commitment made by the taxpayer before obtaining the proceeds of the disposal for consideration, referred to in article 2. 10 paragraph 1. 1, paragraph 8 (a). a)-(c)), for the repayment of loan (loans), referred to in point (a). a), c) repayment of each subsequent credit (loans) and interest on this loan (loans) the commitment made by the taxpayer before obtaining the proceeds of the disposal for consideration; referred to in article 1. 10 paragraph 1. 1, paragraph 8 (a). a)-(c)), for the repayment of loan (loans), referred to in point (a). a) or (b)) – at the Bank or cooperative credit unions counter, established in a Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation, subject to paragraph 2. 29 and 30, 3) value obtained in the framework of the consideration for the disposal by way of substitution in the Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation: a) a residential building, its part or share in this building, a dwelling constituting a separate property or participate in this place, or (b)) a cooperative ownership right to a dwelling , the right to a house in the housing cooperative, or participate in these rights, or (c)) of the land or interest in land, the rights of usufruct land or participate in this law for the construction of a residential building, including the land or interest in land or the right of perpetual use of land or participate in this almost started the construction of a residential building, or d), participation in the ground or right perpetual usufruct land or participate in this almost related to the building or premises referred to in point (a). a). 26. By its own building, or a room referred to in paragraph 1. 25 (1) (a). d) and (e)), means the building, place or facility owned or co-owned by the taxpayer or to which the taxpayer is entitled to cooperative ownership right to the premises, the right to a house in the housing cooperative or part in such rights.
27. In the case of expenditure on housing in other than the Republic of Poland a Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation, the exemption referred to in paragraph 1. 1 paragraph 131, shall apply provided the existence of a legal basis resulting from the agreement on avoidance of double taxation or of other ratified international agreements to which the Republic of Poland is a party, to obtain by the tax authority tax information from the tax authority of the State in whose territory the taxable person incurs expenditure on housing.
28. the expenditure referred to in paragraph 1. 25, are not considered to be expenses incurred for: 1) the acquisition of the land or interest in land, the right of perpetual use of land or participate in this law, the building, its part or participate in building, or 2) the construction, development, superstructure, reconstruction, adapt or refurbish the building or part thereof is intended for recreational purposes.
29. Where credit (loan), referred to in paragraph 1. 25 paragraph 2 (a). a)-(c)), is part of the credit (loans) for the repayment of other than those mentioned in these provisions of credit obligations (loans) of the taxpayer for expenses incurred for the purposes referred to in paragraph 1. 1 paragraph 131, shall be deemed to be expenditure for the repayment of loan (loans) referred to in paragraph 1. 25 paragraph 2 (a), a)-(c)), and interest paid from that part of the credit (loans), which is attributable to the repayment of the loan (the loan), referred to in paragraph 1. 25 paragraph 2 (a). a)-(c)).
30. the provision of paragraph 1. 1 paragraph 131 does not apply to that part of the expenditure referred to in paragraph 1. 25 paragraph 2, that the taxpayer has taken into account using the tax within the meaning of the tax code, income tax and to that part of the expenditure referred to in paragraph 1. 25 paragraph 2, which financed expenditure referred to in paragraph 1. 25 paragraph 1, taken into account by the taxable person uses the tax within the meaning of the tax code, income tax.
31. the exemption referred to in paragraph 1. 1, paragraph 132, apply if: 1) the amount of the awards given to the institution that fulfills the objectives referred to in article 1. 4 of the Act on the activities of public benefit is documented proof of deposit to the bank account of his/her institution, and, in the case of awards other than money-the document, according to which the value delivered to the prize, and a statement of his/her institution of its adoption, 2), referred to in paragraph 1, is given by the expiry of the period for filing the tax return referred to in article 2. paragraph 45. 1, compound interest for the tax year in which you received the award. ";
12) article. 22: a) of paragraph 1. the 5 d is replaced by the following: "5 d. Per day charges revenue, subject to paragraph 2. 5E 6ba and 6bb, shall be deemed to be the day that included the cost in the accounts (posted) on the basis of the received invoice (Bill), or the day on which included cost based on other evidence in the absence of an invoice (Bill), except when it would affect recognised as costs of reserves or passive accruals costs ", b) after paragraph 1. 5 d the following paragraph. 5e is inserted: "5e. Cost of revenue foregone investment are potrącalne at the date of disposal of investments or their liquidation. ", c) (2). 6B shall be replaced by the following: "6b. Per day charges revenue in the case of taxable persons referred to in paragraph 1. 6, subject to paragraph 2. 5E 6ba and 6bb, shall be deemed to be the day of issuance of the invoice (Bill) or other evidence giving rise to be posted (the shot). ", (d)), after paragraph. 6B the following paragraphs. 6BA and 6bb ' 6ba. Of the titles referred to in article 1. 12 paragraph 1. 1 and 6, and cash benefits paid by the social insurance company work are deductible expenses in the month, for which they are payable, provided that they have been paid or made available within a period of labour laws, contract or other legal relationship binding the parties. In the event of failure to observe the duty to ago article 12 shall apply. 23 paragraph 1. 1, paragraph 55.
6bb. Contributions in respect of royalties referred to in paragraph 1. 6BA, referred to in the Act of 13 October 1998 on the social insurance system (Journal of laws of 2007. # 11, item 74, as amended. 4)), in part financed by the payer contributions, contributions to the Labour Fund and the Fund of guaranteed employee benefits, subject to article 22. 23 paragraph 1. 1 paragraph 37, are the cost of obtaining revenue in the month for which the royalties are payable, provided that contributions will be paid: 1) in respect of claims paid or placed at the disposal of a month for which are due within due to the separate provisions, 2) in respect of claims paid or placed at the disposal of the next month, within a period of labour laws , contract or other legal relationship binding the parties no later than the 15th day of that month.
In the case of failure this time limit to the contributions of these article. 23 paragraph 1. 1 paragraph 55a. 3D. ";
13) article. 22d paragraph. 2 shall be replaced by the following: "2. the assets referred to in article 1. 22A-22 c, with the exception of the components referred to in paragraph 1. 1, is introduced into the records of fixed assets and intangible assets in accordance with article 5. 22N, no later than in the month of their transfer to the use. Later date of introduction shall be deemed to be disclosure of the asset or intangible values and Legal Affairs, referred to in article 1. 22 h of paragraph 1. 1 paragraph 4. ";
14) article. 22e in paragraph 1. 1 point 4 shall be replaced by the following: "4) deposit, within the 20 of this month, to the tax office the amount of interest accrued from the date of inclusion in the cost of revenue expenditure on the acquisition or production of their own assets up to the date on which the period of use has exceeded a year, and accrued amount of interest shown in testimony, referred to in article 2. paragraph 45. 1 or 1a, point 2; interest on the difference referred to in paragraph 2 shall be calculated at the rate of interest on arrears of tax arrears applicable on the date of crediting the asset to fixed assets or intangible. ";
15) article. 22 h in paragraph 1. 1 point 4 shall be replaced by the following: "4) from the disclosed assets or intangibles not covered so far, records, beginning with the month following the month in which such measures or values have been entered into the register of fixed assets and intangibles.";
16) article. 23: a) in paragraphs 1 and 2. 1:-in paragraph 8 (b). (a) is replaced by the following: "(a)) repayment of loans (credits), excluding capitalized interest on those loans (credits), except that the cost of the deductible are expenses to pay off the loan (credit) in the event that the loan (credit) was the level of earnings of foreign currency rate, if:
-the borrower (the borrower) in connection with the repayment of the loan (the loan) returns the amount of capital that is greater than the amount received a loan (credit) – the difference between the amount of the return of capital and the amount of received loan (credit), – the lender (lender) receives money representing repayment of capital of lower than the amount of the loan (credit) – the difference between the amount of the loan (credit) and the amount of the returned capital ", paragraph 11 shall be replaced by the "11) donations and the victims of any kind, except that the cost of obtaining revenue are manufacturing costs or the purchase price of food products, referred to in article 1. 43 paragraph 1. 1 paragraph 16 of the law on tax on goods and services, transferred to public benefit organization "within the meaning of the provisions of the Act on the activities of public benefit, only for purposes of charitable activities carried out by these organizations,"-repealed paragraph 35,-the following point after point 38a 38b is inserted: "38b) paid interest and commissions on the loan for which you purchased the securities, shares or derivative financial instruments , in proportion to that part of the loan, which has not been spent to purchase these securities, shares or derivative financial instruments ",-in point 45a (b). (c) is replaced by the following: "(c)) cast to the unpaid use-after months in which these components were put to use," – point 55 and 55a shall be replaced by the following: "55) unpaid, imperfective or niepostawionych available payments, benefits and other charges with the titles referred to in article 1. 12 paragraph 1. 1 and 6, art. 13 paragraph 2 and 4 – 9 and in article 1. 18, as well as social security cash benefits paid by the workplace, subject to article 22. 22 paragraph 1. 6BA, 55a) unpaid to the social insurance contributions, subject to paragraph 37 and article. 22 paragraph 1. 6bb, referred to in the Act of 13 October 1998 on the social insurance system, in part financed by the payer contributions ", in point 59 dot is replaced by a comma and the following paragraph shall be added: ' 61 61) expenses incurred and the values passed things, rights or services rendered, resulting from activities that may not be the subject of a legally effective agreement.", (b)) (2). 3D is replaced by the following: "3d. The provision of paragraph 1. 1 point 55a shall apply mutatis mutandis, subject to the provisions of paragraph 2. 1 paragraph 37 and article. 22 paragraph 1. 6bb, contributions to the Labour Fund and the Fund of guaranteed employee benefits. ", c) the following paragraphs. 8 is added: "8. the provision of paragraph 1. 1 paragraph 38b shall apply only in the determination of income referred to in article 1. 24 paragraph. 5 (1) and (2) and article. 30B paragraph 1. 2 paragraphs 1 to 4. ';
17) article. 24 in paragraph 1. 5 in paragraph 7, the period is replaced by a comma and the following paragraph 8 is added: "8) the value of undistributed profits in companies equity in the case of the transformation of these companies in the partnership; revenue shall be determined on the day of conversion. ";
18) article. 25: a) after paragraph 1. 6a the following paragraphs. 6B-6 d shall be inserted: ' 6b. If income taxable person national entity will be by the tax administration in another Member State recognised as income related to the taxable person of a foreign entity and included in the taxable income of a foreign entity, in order to eliminate double taxation shall be the adjustment of income taxable person national entity, if the provisions of the relevant international agreements to which the Republic of Poland is a party, such correction shall provide.
6 c. Adjustment of income referred to in paragraph 1. 6B's for determining income taxable person national entity, what would be obtained by the operator, if the terms and conditions of business or financial fixed with a foreign entity, referred to in paragraph 1. 6B, match the terms, what would be agreed upon between the independents.
6 d. the provisions of paragraph 1. 6B and 6 c shall apply mutatis mutandis to a foreign entity holding on the territory of the Republic of Poland the foreign company, in terms of revenue generated through this plant and included in his income. ", (b)) (2). 8 shall be replaced by the following: "8. The proper Minister of public financies shall determine, by regulation, the manner and mode of determining revenue by estimate and the manner and mode of elimination of double taxation in the case of correction of corporate profits, in particular taking into account the guidelines of the Organisation for economic cooperation and development, as well as the provisions of the Convention of 23 July 1990 on the Elimination of double taxation in the case of correction of corporate profits powiązanych5) and on a code of conduct for the effective implementation of the Convention on the Elimination of double taxation in the case of the correction of profits of associated enterprises (OJ. The EU (C) 176 with on 28 Jul 2006, p. 8-12). ";
19) article. 26: a) in paragraphs 1 and 2. 1:-in paragraph 2 the final sentence is replaced by the following: "-the deduction does not apply to contributions, that basis dimension represents income (revenue) exempt from tax under the Act, and contributions, that basis dimension constitutes income from which on the basis of the provisions of the tax code has been deprecated for charging the tax," after paragraph 2 the following paragraph 2a is inserted: "2a) contributions paid in the tax year taxpayer funds for compulsory social insurance the taxpayer or persons associated with him in accordance with the provisions relating to the compulsory social security applicable in other than the Republic of Poland a Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation, subject to paragraphs 2 and 3. 13A-13 c, ", (b)) (2). 6 shall be replaced by the following: "6. If the subject goods are subject to donation of goods and services, the amount of the donations are believed to value the goods together with the tax on goods and services, in the part exceeding the amount of input tax that the taxpayer is entitled to deduct in accordance with the provisions of the tax on goods and services in respect of the donation. In determining the value of such gifts shall apply mutatis mutandis to article. 19. ", c) in paragraphs 1 and 2. 6E, paragraph 2 is replaced by the following: "2) the existence of a legal basis resulting from the agreement on avoidance of double taxation or of other ratified international agreements to which the Republic of Poland is a party, to obtain by the tax authority tax information from the tax authority of the State in whose territory the Organization has its registered.", (d)), after paragraph. 6E the following paragraphs. 6F: 6f ". The deductible donations referred to in paragraph 1. 1 paragraph 9 shall not apply in the case where a taxable person completing the value passed to the costs of the donation revenue on the basis of article. 23 paragraph 1. 1 paragraph 11. ", e) after paragraph 1. 13A is added to paragraph 1. 13B and 13 c are inserted: "13b. The deduction referred to in paragraph 1. 1 paragraph 2a, does not apply to contributions: 1) where the basis of dimension is the income (revenue) exempt from tax on the basis of agreements to avoid double taxation, which is the Republic of Poland, 2) deducted in other than the Republic of Poland a Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation from income (revenue) or tax in that State , or from tax under art. 27B paragraph. 1 point 2.
13. The deduction referred to in paragraph 1. 1 paragraph 2a shall be provided of the existence of a legal basis resulting from the agreement on avoidance of double taxation or of other ratified international agreements to which the Republic of Poland is a party, to obtain by the tax authority tax information from the tax authority of the Member State in which the taxable person has paid contributions to the mandatory social insurance. ';
20) article. 27B: a) of paragraph 1. 1 shall be replaced by the following: "1. The income tax, calculated in accordance with art. 27 or article. 30 c, in the first place is lowered by the amount of: 1) contributions for health insurance, referred to in the Act of 27 August 2004 about health care benefits financed from public funds (Journal of laws 2008 No. 164, item 1027): a) paid in the tax year immediately by the taxpayer in accordance with the provisions of the health care benefits financed from public funds, (b)) taken in the fiscal year by the payer in accordance with the provisions of the health care benefits financed from public funds-reduction does not This includes contributions, that basis dimension represents income (revenue) exempt from tax under the Act and contributions, that basis dimension constitutes income from which on the basis of the provisions of the tax code has been deprecated for charging the tax, 2) contributions paid in the tax year with funds from the taxpayer to the mandatory health insurance the taxpayer or persons associated with it, in accordance with the provisions of the compulsory health insurance in force in other than the Republic of Poland a Member State of the European Union or in another State belonging to the European economic area , or in the Swiss Confederation, subject to paragraph 2. 4. ", (b)) the following paragraphs. 4 shall be added: "4. The reduction referred to in paragraph 1. 1, point 2, shall apply, provided that:
1) does not apply to contributions, based on the dimension is income (revenue) exempt from tax on the basis of agreements to avoid double taxation, which is the Republic of Poland, 2) contribution to the mandatory health insurance paid in other than the Republic of Poland a Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation was not deducted from income (revenue) or tax in that State, or not been deducted pursuant to art. 26 paragraph. 1 paragraph 2a, 3) there is a legal basis resulting from the agreement on avoidance of double taxation or of other ratified international agreements to which the Republic of Poland is a party, to obtain by the tax authority tax information from the tax authority of the Member State in which the taxable person has paid contributions for compulsory health insurance. ';
21) article. 27F is replaced by the following: "Article. 27F. 1. From the income tax calculated in accordance with art. 27, minus the amount of the contributions referred to in article 1. 27B, the taxpayer is entitled to deduct the amount calculated in accordance with paragraph 2. 2 for each minor child, which in the fiscal year: 1) he has parental authority, 2) he served as guardian if the child with him had, 3) he served as care by acting as a foster family on the basis of the decision of the Court or by an agreement with the Mayor.
2. The deduction is subject to the amount of which is 1/6 the amount decreasing tax specified in the first period of the scale referred to in article 1. 27 paragraph. 1, for each calendar month in which the taxpayer performed the power, he was either held the care referred to in paragraph 1. 1. The deduction shall not, as from the calendar month in which the child: 1) on the basis of the decision of the Court has been placed in an institution providing 24-hour maintenance within the meaning of regulations on common family, 2) joined in marriage.
3. where, in the same calendar month in relation to the child is exercised power, carried out the function or exercised care, referred to in paragraph 1. 1, each of the taxpayers are entitled to a deduction in the amount of which is 1/30 the amount calculated in accordance with paragraph 1. 2 for each day of custody.
4. The deduction applies to the total of both parents, the child's legal guardian or foster parents remain married. This amount can deduct from tax in equal shares or in any proportion fixed by them.
5. the Deduction shall be made in the tax return referred to in article 1. paragraph 45. 1, giving the number of children and their social security numbers, and in the absence of these numbers-first names, last names and dates of birth of children. At the request of the tax authority or tax inspection authorities, the taxpayer is obliged to present the certificate, statements and other evidence necessary to establish the right of deduction, in particular: 1) a copy of the child's birth, 2) certificate of family court to fix a legal guardian of the child, 3) a copy of the decision of the Court to fix a foster family or an agreement between the family respite and starost of, 4) certificate of attending an adult child to school.
6. the provisions of paragraphs 1 and 2. 1-5 shall apply mutatis mutandis to the taxpayers of keeping adult children, referred to in article 1. 6 paragraph 1. 4 paragraphs 2 and 3, in connection with the performance by these taxpayers on them the obligation to pay maintenance, and in connection with the exercise of the functions of foster family.
7. The provisions of article 4. 6 paragraph 1. 8 and 9 shall apply mutatis mutandis to the children referred to in paragraph 1. 1 and 6. ";
22) article. 29 the following paragraphs. 4 and 5 shall be added: "4. If the taxable persons referred to in article 1. 3 paragraphs 1 and 2. 2a: 1) are resident for tax purposes in other than the Republic of Poland a Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation and 2) documented the residence certificate a resident for tax purposes-obtained income referred to in paragraph 1. 1, subject to taxation on the territory of the Republic of Poland may, at the request expressed in the tax return folding for the tax year tax on the principles referred to in article 1. 27 paragraph. 1. In this case the downloaded from these revenue flat-rate income tax referred to in paragraph 1. 1, are treated on an equal footing with the taken by the payer of advance payment for income tax.
5. the provision of paragraph 1. 4 apply if there is a legal basis resulting from the agreement on avoidance of double taxation or of other ratified international agreements to which the Republic of Poland is a party, to obtain by the tax authority tax information from the tax authority of the Member State in which a natural person is resident for tax purposes. ";
23) article. 30: a) in paragraphs 1 and 2. 1:-introductory is replaced by the following: "income (revenue) gets a flat-rate income tax",-paragraph 2 is replaced by the following: ' 2) with title WINS in contests, games, and reciprocal or prize sales-related bonus, obtained in a Member State of the European Union or another country belonging to the European economic area, subject to article 22. 21(1). 1 paragraph 6, 6a and 68 – 10% of the winnings or prizes, "after paragraph 5 the following point 5a is inserted: ' 5a), referred to in article 2. 13 paragraph 2 or 5-9, if the sum of the charges set out in the contract, or in contracts concluded with a person who is not an employee of the payer with the same title does not exceed a month from the same payer of the amount of $200 – 18% of revenue, ", (b)) (2). 3 is replaced by the following: "3. the flat-rate tax referred to in paragraph 1. 1 point 2 4-5a and 13, without reducing the income of costs. ", c) the following paragraph. 9 shall be added: "9. the provisions of paragraphs 1 and 2. 1 point 2 4-5a and 7a shall apply with regard to agreements on the avoidance of double taxation, which is the Republic of Poland. However, the applicable tax rate resulting from the agreement on avoidance of double taxation or niepobranie (failure to pay) the tax in accordance with the agreement is possible provided evidence by the taxpayer of its residence for tax purposes of the certificate. ";
24) article. 30A paragraph. 6 shall be replaced by the following: "6. the lump sum tax referred to in paragraph 1. 1 paragraphs 1 to 4 and paragraphs 6, 8 and 9, without reducing the income of expenses, subject to article 22. 24 paragraph. Article 5, points 1, 2 and 4, paragraph 1. 5a and 5 d ";
25) article. 30 c: a) of paragraph 1. 3 is replaced by the following: "3. Social security contributions referred to in article 1. 26 paragraph. 1 point 2 (a). (a)) and paragraph 2a shall be deductible from income, if not: 1) included in cost of revenue or 2) deducted from the taxable income on the principles referred to in article 1. 27, or 3) deducted from income under the Act on a flat-rate income tax or income on the basis of the law of 24 August 2006 on income tax tonażowym, or 4) returned to the taxable person in any form. ", (b)) the following paragraphs. 3A is inserted: ' 3a. The provisions of article 4. 26 paragraph. 13B and 13 c shall apply mutatis mutandis. ";
26) article. 30E: a) of paragraph 1. 4 shall be replaced by the following: "4. After the end of the tax year, the taxpayer is obliged in the tax return referred to in article 1. paragraph 45. 1A paragraph 3, demonstrate: 1) income received in the tax year for the disposal of real estate and property rights referred to in article 1. 10 paragraph 1. 1, paragraph 8 (a). a)-(c)) and to calculate the payable income tax on income, which does not apply to article. 21(1). 1 paragraph 131, or 2) income referred to in article 1. 21(1). 1, point 131. ", (b)) the following paragraphs. 7-9 is added: "7. in the event of a failure of the conditions set out in art. 21(1). 1 paragraph 131 a taxable person is obliged to submit a correction of the evidence referred to in article 2. paragraph 45. 1A, paragraph 3, and to pay the tax plus interest for late payment; interest shall be calculated from the day after the expiry of the time limit for payment referred to in article 2. paragraph 45. 4, paragraph 4, to the date of payment of the tax.
8. If the taxable person referred to in art. 3 paragraphs 1 and 2. 1, also achieved the revenue referred to in paragraph 1. 1 outside the territory of the Republic of Poland, and the income is not exempt from tax on the basis of an agreement on avoidance of double taxation, or if the country in which the income is achieved, the Republic of Poland not included agreement on avoidance of double taxation, the income of these connects to the income obtained on the territory of the Republic of Poland. In this case, from the tax computed on the total amount of the income shall be deducted an amount equal to the tax the income tax paid in the foreign country. The deduction is not, however, exceed that part of the tax as computed before the deduction is given, which in proportion is attributable to the income derived in a foreign country. The provisions of article 4. 11 (1). 3 and 4 shall apply mutatis mutandis.
9. in the case of the taxpayer referred to in art. 3 paragraphs 1 and 2. 1, the ratio of income referred to in paragraph 1. 1 only outside the territory of the Republic of Poland, that are not exempt from income tax on the basis of an agreement on avoidance of double taxation, or when the State in which the income is achieved, the Republic of Poland has not concluded an agreement on the avoidance of double taxation, the rule referred to in paragraph 1. 8 shall apply mutatis mutandis. ";
27) article. 32:
a) in paragraphs 1 and 2. 2, the first sentence shall be replaced by the following: "income referred to in paragraph 1. 1 and 1a, it shall be deemed received within one month of revenue within the meaning of article 3. 12 and the social insurance cash benefits paid by the payer, after deduction of the costs in the amount specified in the article. 22 paragraph 1. 2 paragraph 1 or 3 and after deduction of the withholding by the payer in a given month social security contributions referred to in article 1. 26 paragraph. 1 point 2 (a). (b)) or paragraph 2a. ", (b)) (2). 3B is replaced by the following: "3b. The advance is calculated in the manner referred to in paragraph 1. 3 shall be reduced by the amount of contributions for health insurance, referred to in article 1. 27B, taken this month by working with funds from the taxpayer. ';
28) article. 33 para. 3A is replaced by the following: ' 3a. The advance from the revenue referred to in paragraph 1. 1, calculated in the manner referred to in paragraph 1. 2 and 3 shall be reduced by the amount of contributions for health insurance, referred to in article 1. 27B, taken this month by cooperative measures. ";
29) article. 34: a) of paragraph 1. 4A is replaced by the following: ' 4a. The advance is calculated in the manner referred to in paragraph 1. 2 shall be reduced by the amount of contributions for health insurance, referred to in article 1. 27B, taken this month by the scheme with funds from the taxpayer. ', b) in paragraph 2. 9 the final sentence is replaced by the following: "-the tax resulting from the settlement of the annual reduced by the amount of contributions for health insurance, referred to in article 1. 27B, taken in the fiscal year by the scheme with funds from the taxpayer, the tax is due from the taxpayer for the year, unless the head of the tax authority shall issue a decision setting forth the amount of the tax liability in another height. ";
30) article. 35 paragraph 1. 9 shall be replaced by the following: "9. The advance from the revenue referred to in paragraph 1. 1, calculated in the manner referred to in paragraph 1. 3-8, is reduced by the amount of contributions for health insurance, referred to in article 1. 27B, taken this month by the payer with the taxpayer's funds. ";
31) article. 37 in paragraph 1. 1a: a) point 2 is replaced by the following: "2) shall be deducted from the income collected in the course of the year social security contributions referred to in article 1. 26 paragraph. 1 point 2 (a). (b)) or paragraph 2a, ", b) point 4 shall be replaced by the following:" 4) shall be deducted from the amount of tax contributions for health insurance, referred to in article 1. 27B, taken in the tax year with funds from the taxpayer, ";
32) article. 38 paragraph 2. 2 shall be replaced by the following: "2. Payers who are: 1) sheltered employment facilities the amount downloaded advances on the tax revenue of the titles referred to in article 1. 12 and from social insurance cash benefits, paid by those payers: a) for months since the beginning of the year to month inclusive, in which the income of the taxpayer obtained since the beginning of the year that the payer has exceeded the amount of the upper limit of the first compartment of the scale referred to in article 1. 27 paragraph. 1, shall communicate:-10% on the State Fund for rehabilitation of disabled persons, in 90% of the share Fund for rehabilitation of people with disabilities, b) for months following the month in which the income of the taxpayer obtained since the beginning of the year that the payer has exceeded the amount referred to in point (a). (a)), shall communicate to the principles referred to in paragraph 1. 1, 2) betting activity amount downloaded advances on the tax revenue of the titles referred to in article 1. 12 and from social insurance cash benefits, paid by those payers: a) for months since the beginning of the year to month inclusive, in which the income of the taxpayer obtained since the beginning of the year that the payer has exceeded the amount of the upper limit of the first compartment of the scale referred to in article 1. 27 paragraph. 1, sends the share Fund activity, b) for months following the month in which the income of the taxpayer obtained since the beginning of the year that the payer has exceeded the amount referred to in point (a). (a)), shall communicate to the principles referred to in paragraph 1. 1. ";
33) article. 39: a) in paragraphs 1 and 2. 1 adds a third sentence is added: "in this show also income exempt from tax on the basis of agreements to avoid double taxation or other international agreements", (b)) (2). 2 shall be replaced by the following: "2. If the obligation to the collection by payers, referred to in article 1. 31, art. 33 and article. 35, advances on tax-terminated in the course of the year, payers at the written request of the taxpayer, within 14 days from the date of submission of this application, are required to draw up and forward to the taxpayer and the tax office, which directs the Chief of tax authority competent according to the place of residence of the taxpayer or the tax authority, which directs the Chief of tax authority competent in matters of taxation of foreign persons, names, information, as referred to in paragraph 2. 1, subject to paragraph 2. 5. ";
34) article. 41: a) of paragraph 1. 1a is replaced by the following: ' 1a. The advance from the revenue referred to in paragraph 1. 1, calculated in the manner laid down in that provision is reduced by the amount of contributions for health insurance, referred to in article 1. 27B, downloaded from the resources of the taxpayer by the payer as referred to in paragraph 1. 1. ", (b)) (2). 4 shall be replaced by the following: "4. the Agents referred to in paragraph 1. 1, are required to charge a flat-rate personal income tax made payments (benefits) or placed at the disposal of the taxpayer money or monetary value from the titles referred to in article 1. 29, art. 30 paragraph. 1 point 2 4-5a and 13 and article. 30A paragraph. 1, subject to paragraph 2. 5. "(c)) (2). 4 c is replaced by the following: "4. The acquiring company, the newly formed or is the result of the transformation is required, as the payer, download, flat-rate income tax referred to in article 1. 30A paragraph. 1 paragraph 4, income referred to in article 1. 24 paragraph. 5 paragraph 7 or 8. ", (d)) (2). 8 shall be replaced by the following: ' 8. The taxable person receiving the income referred to in art. 24 paragraph. 5 paragraph 7 or 8, is obliged to pay to the payer the amount of the flat-rate income tax before the date referred to in article 4. 42 paragraph 1. 1. ", e) the following paragraphs. 9 shall be added: "9. In the case referred to in paragraph 1. 4, the payer gets a flat-rate income tax on the principles referred to in article 1. 29 regardless of whether the taxpayer is resident in the territory of the Republic of Poland within the meaning of article 3. 3 paragraphs 1 and 2. 1a if you get from the tax payer certificate. ";
35) article. 42 c in paragraph 2. 1 in point 1 introductory is replaced by the following: "the actual or indirect customer who pays or puts at the disposal of revenue (income) and that in the place of residence or registered office (place of business) shall be subject to income tax from the total of their income:";
36) article. 42E in paragraph 1. 3 paragraph 2 shall be replaced by the following: "2) contributions for health insurance, referred to in article 1. 27B, taken in a given month with taxpayer resources. ";
37) article. 43 paragraph 1. 4 shall be replaced by the following: "4. taxable persons referred to in paragraph 1. 1, are required to pay to or for the account of the Tax Office of the advance monthly determined by decision of the head of the tax authority reduced the amount of contributions for health insurance, referred to in article 1. 27B, paid this month by the taxable person within the time limits referred to in article 1. 44 paragraph 1. 6. ";
38) article. 44: a) in paragraphs 1 and 2. 1B the following second sentence shall be added: "the tax for December is paid within the time limit for filing.", b) in paragraph 2. 3 initial sentence is replaced by the following: "taxable persons referred to in paragraph 1. 1, are required to pay monthly advances. The amount of advances, subject to paragraph 2. 3F, shall be determined as follows: "(c)) (2). 3A is replaced by the following: ' 3a. Taxpayers who earn income referred to in paragraph 1. 1A, are required within the 20 day of the month following the month in which the income was earned, and for December – time filing the tax return, pay advances monthly, by applying to the income obtained the lowest tax rate specified in the scale referred to in article 1. 27 paragraph. 1. the income referred to in the first sentence, shall be deemed to be obtained within a month income after deducting the monthly costs in the amount specified in the article. 22 paragraph 1. 2 or 9 and paid each month of contributions referred to in article 1. 26 paragraph. 1 point 2 or 2a. In the calculation of the advance, the taxable person may apply a higher tax rate as set out in the scale referred to in article 1. 27 paragraph. 1. "d) of paragraph 1. 3 c is replaced by the following: "3 c. The advance is calculated in the manner referred to in paragraph 1. 3A is reduced by the amount of contributions for health insurance, referred to in article 1. 27B, paid with taxpayer funds in a particular month. ", e) in paragraphs 1 and 2. 3 g, introductory is replaced by the following: "taxable persons referred to in paragraph 1. 1 paragraph 1, which is a small taxable persons and taxable persons starting business activities referred to in article 1. 22 k paragraph 1. 11, may pay advances quarterly. The amount of advances, subject to paragraph 2. 3 h, shall be determined as follows: "(f)) (2). 6 shall be replaced by the following:
"6. The advance monthly income referred to in paragraph 1. 1, shall be paid within a time limit to 20 of each month for the previous month. The quarterly advance taxpayers pay within 20 days of each month following the quarter for which it shall be paid in advance. The advance for the last month or last quarter of the fiscal year, the taxable person shall pay within the time limit to 20 January of the following year. The taxpayer shall pay an advance for the last month or quarter, respectively, if before the expiry of the deadline for its payment makes a return and pay tax on the principles referred to in article 1. 45. ", g) in paragraphs 1 and 2. 6B, paragraph 2 is replaced by the following: "2) in the fiscal year preceding the fiscal year for two years – if the tax return referred to in paragraph 1, taxable persons does not have income from non-agricultural economic activities or have an income not exceeding the amount not resulting in the obligation to pay the tax resulting from the first compartment of the tax scale referred to in article 1. 27 paragraph. 1; If also in this tax return taxpayers do not have income from non-agricultural economic activities or have income from this source not exceeding the amount of the non-injurious obligation to pay tax arising from the first compartment of the tax scale referred to in article 1. 27 paragraph. 1, it is not possible to deposit the advances in simplified form ", h) in paragraphs 1 and 2. 6F points 1 and 2 shall be replaced by the following: "1) is increased or decreased, respectively, to change the height of the base their calculations, if the testimony of memos was placed at the tax office by the end of the year preceding the year for which the advance payment is paid in a simplified form, 2) is increased or reduced as from the month following the month in which the correction has been submitted, respectively, to change the height of the base their calculations, if the testimony of memos was made in the year for which the advance payment is paid in simplified form ", i) of paragraph 1. 6 shall be replaced by the following: "6. The amount of the advance is subject to payment, calculated in the manner referred to in paragraph 1. 6B or 6 h, shall be reduced by the amount of contributions for health insurance, referred to in article 1. 27B, paid for the month in question by the taxable person. ", j) of paragraph 1. 7 shall be replaced by the following: "7. taxable persons referred to in article 1. 3 paragraphs 1 and 2. 1, temporarily residing abroad who achieve income with revenue sources located outside the territory of the Republic of Poland, are required within the 20 day of the month following the month in which they returned to the country, to pay an advance on income tax. If the due date falls after the end of the tax year, the tax is payable within the time limit for filing. To calculate the balance of the advance shall apply mutatis mutandis to paragraph 1. 3A and 3 c, k) in paragraphs 1 and 2. 7, point 1 shall be replaced by the following: ' 1) in the tax year in which the use of this exemption are required to pay the advances due from income derived from the beginning of the year, within the 20 day of the month following the month in which have lost the right to exemption, unless before the expiry of that period have made a statement about the height attained income (suffered losses) in the tax year in which the benefit from the exemption , and paid the tax on the principles referred to in article 1. 45; in these cases, no default interest from the backlog in respect of such advances ".
And) after paragraph 1. 7j the following paragraphs. 7 k is added: "7 k. The aid referred to in paragraph 1. 7A, 7e and 7f, is de minimis aid granted to the extent and under the conditions provided in the directly applicable Community law concerning acts of aid under the de minimis rules. ";
39) article. 45: a) in paragraphs 1 and 2. 1A in paragraph 2 the period is replaced by a comma and the following paragraph 3 is added: ' 3) for disposing of the property and rights to property taxed on the principles referred to in article 1. 30E. ", (b)) (2). 1b is replaced by the following: "1b. Tax Office, referred to in paragraph 1. 1 and 1a, the tax office is competent according to the place of residence of the taxpayer on the last day of the tax year, and when living on the territory of the Republic of Poland came to an end before that date, according to the last place of residence in its territory, subject to the provisions of paragraph 2. 1 c. ", c) after paragraph 1. 1B the following paragraphs. 1 c shall be added: ' 1 c. In the case of taxable persons referred to in article 1. 3 paragraphs 1 and 2. 2A, tax office, referred to in paragraph 1. 1 and 1a, is the Tax Office competent in matters of taxation of foreign persons ", d) in paragraphs 1 and 2. 3A, paragraph 1 shall be replaced by the following: "1) paid and deducted social security contributions or health", e) (2). 3B is replaced by the following: "3b. In testimony, referred to in paragraph 1. 1 or paragraph 2. 1A, shall be payable income taxes referred to in article 2. 29-30a, if the tax has not been downloaded by payer. ", f) in paragraphs 1 and 2. 4 in point 3, the period is replaced by a comma and the following paragraph 4 is added: ' 4) tax resulting from the testimony, referred to in paragraph 1. 1A 3. ", g) repealed paragraph. 5 c-5 g, h) (2). 7 shall be replaced by the following: "7. taxable persons referred to in article 1. 3 paragraphs 1 and 2. 2A if the achieved income from revenue sources in the territory of the Republic of Poland without the mediation of payers or through nieobowiązanych payers to make annual tax calculation or have reached the income referred to in article 1. 30B, and intend to leave the territory of the Republic of Poland before the date referred to in paragraph 1. 1, shall be required to give evidence, referred to in paragraph 1. 1 and 1a, for the tax year before leaving the territory of the Republic of Poland, subject to paragraph 2. 7A. ", i), after paragraph. 7 the following paragraphs. 7A is inserted: ' 7a. Taxable persons referred to in article 1. 3 paragraphs 1 and 2. 2A, who have chosen the way of taxation referred to in article 1. 6 paragraph 1. 3A, 4a or article. 29. 4, the tax within the time limit referred to in paragraph 1. 1. To tax taxpayers include residence certificate documenting resident for tax purposes. ";
40) after article. 45B adds. 45 c shall be inserted: ' Article. 45 c 1. Head of the tax office jurisdiction for filing the tax return, at the request referred to in paragraph 1. 3, forward for the benefit of one public benefit organization acting under the Act on public benefit activities, selected by the taxpayer from the list referred to in the Act on public benefit activities, hereinafter referred to as "public benefit organisation", an amount of not more than 1% of tax due: 1) with a tax return filed within the time limit set for submission, or 2) with the correction of the evidence referred to in paragraph 1 If it has been made within two months of expiry of the period for filing the tax return – after it rounded to full tens of cents down.
2. transfer the amount referred to in paragraph 1. 1, is the payment of the full amount of tax due which is the basis for the calculation of the amount, to be transferred to the public benefit organization, not later than within two months of expiry of the period for filing the tax return.
3. The application shall be deemed to indicate by the taxpayer in the tax return or the evidence referred to in paragraph 1. 1, public benefit organization, by entering its name into the national court register entry number and the amount to transfer to this organization, not exceeding 1% of the tax due.
4. the head of the Tax Office passes the amount referred to in paragraph 1. 1, to a bank account of the public benefit organization specified in the list referred to in the Act on public benefit activities, in July or August, the tax year in which the tax return is filed. This amount is reduced by the cost of the bank transfer.
5. the head of the tax authority shall transmit to the public benefit organization name, the name and address of the taxable person and the amount referred to in paragraph 1. 1, passed on to the organisation, after the expression by the taxpayer in the tax return or the correction of testimony, referred to in paragraph 1. 1, consent to the transfer. The information Chief of the Tax Office passes the public benefit organization, in writing, within the time limit referred to in paragraph 1. 4.6. In the case where the public benefit organization not reported, in accordance with article 5. 27A para. 4 of the Act on public benefit activities, or mistakenly given bank account number, the head of the tax office waives donate 1% of the tax for the benefit of the organization. ";
41) in annex 2 to this Act "TABLE types and SIZES of SPECIAL DEPARTMENTS of AGRICULTURAL PRODUCTION and the ESTIMATED INCOME of the ANNUAL" lp. 8 in the kol. 2 (a). (c)) shall be replaced by the following: "(c)) cowards".
Article. 2. [income tax Act legal persons] in the law of 15 February 1992 on income tax from legal persons (Journal of laws of 2000, no. 54, item 654, as amended. 6)) is amended as follows: 1) article. 10 in paragraph 1. 1 in point 7 of the period is replaced by a comma and the following paragraph 8 is added: "8) the value of undistributed profits in companies equity in the case of the transformation of these companies in the partnership; revenue shall be determined on the day of conversion. ";
2) article. 11: a) after paragraph 1. 8A is added to paragraph 1. 8B-8 d shall be inserted:
"8b. If income taxable person national entity will be by the tax administration in another Member State recognised as income related to the taxable person of a foreign entity and included in the taxable income of a foreign entity, in order to eliminate double taxation shall be the adjustment of income taxable person national entity, if the provisions of the relevant international agreements to which the Republic of Poland is a party, such correction shall provide.
8 c. Adjustment of income referred to in paragraph 1. 8B, is determining income taxable person national entity, what would be obtained by the operator, if the terms and conditions of business or financial fixed with a foreign entity, referred to in paragraph 1. 8B, match the terms, what would be agreed upon between the independents.
8. The provisions of paragraph 1. 8B and 8 c shall apply mutatis mutandis to a foreign entity holding on the territory of the Republic of Poland the foreign company, in terms of revenue generated through this plant and included in his income. ", (b)) (2). 9 shall be replaced by the following: "9. The proper Minister of public financies shall determine, by regulation, the manner and mode of determining revenue by estimate and the manner and mode of elimination of double taxation in the case of correction of corporate profits, in particular taking into account the guidelines of the Organisation for economic cooperation and development, as well as the provisions of the Convention of 23 July 1990 on the Elimination of double taxation in the case of correction of corporate profits powiązanych7) and on a code of conduct for the effective implementation of the Convention on the Elimination of double taxation in the case of the correction of profits of associated enterprises (OJ. The EU (C) 176 28. 07.2006, p. 8-12). ";
3) article. 12 in paragraph 1. 1: a) introductory is replaced by the following: "Income, subject to paragraph 2. 3 and 4 and article. 14, are in particular: "(b)) in paragraph 9 of the period is replaced by a comma and the following paragraph 10 is added: ' 10) the revenue achieved in connection with the return or loan (credit), if the loan (credit) was the level of earnings of foreign currency rate, where: a) the lender (lender) receives money representing repayment of capital higher than the amount of the loan (credit) – the difference between the amount of the returned capital and the amount of the loan (credit) , b) borrower (the borrower) returns the title loan (credit) cash which are principal payment in the amount lower than the amount received a loan (credit) – the difference between the amount received (credit) and the amount of the returned capital. ";
4) repealed article. 13;
5) article. 15: a) of paragraph 1. 4E is replaced by the following: "4e. Per day charges revenue, subject to paragraph 2. 4F-4 h, shall be deemed to be the day that included the cost in the accounts (posted) on the basis of the received invoice (Bill), or the day on which included cost based on other evidence in the absence of an invoice (Bill), except when it would affect recognised as costs of reserves or passive accruals costs ", (b)) the following paragraphs. 4F-4 h shall be inserted: "4f. Cost of revenue foregone investment are potrącalne at the date of disposal of investments or their liquidation.
4 g. trade titles, referred to in article 1. 12 paragraph 1. 1 and 6 of the Act of 26 July 1991 on income tax from natural persons (Journal of laws of 2000, no. 14, item 176, as amended. 8)), and the social security cash benefits paid by the undertaking of work are deductible expenses in the month, for which they are payable, provided that they have been paid or made available within a period of labour laws , contract or other legal relationship binding the parties. In the event of failure to observe the duty to ago article 12 shall apply. 16 paragraph. 1, paragraph 57.
4 h. Contributions in respect of royalties referred to in paragraph 1. 4 g, as specified in the Act of 13 October 1998 on the social insurance system (Journal of laws of 2007. # 11, item 74, as amended. 9)), in part financed by the payer contributions, contributions to the Labour Fund and the Fund of guaranteed employee benefits, subject to article 22. 16 paragraph. 1, point 40, are deductible expenses in the month for which the royalties are payable, provided that contributions will be paid: 1) in respect of claims paid or placed at the disposal of a month for which are due within due to the separate provisions, 2) in respect of claims paid or placed at the disposal of the next month, within a period of labour laws , contract or other legal relationship binding the parties no later than the 15th day of that month.
In the case of failure this time limit to the contributions of these article. 16 paragraph. 1 paragraph 57a. 7 d. ';
6) article. 16: a) in paragraphs 1 and 2. 1:-in paragraph 10 (b). (a) is replaced by the following: "(a)) on the repayment of loans (credits), excluding capitalized interest on those loans (credits), except that the cost of the deductible are expenses to pay off the loan (credit) in the event that the loan (credit) was the level of earnings of foreign currency rate, if:-the borrower (the borrower) in connection with the repayment of the loan (the loan) returns the amount of capital that is greater than the amount received a loan (credit) – the difference between the amount of the return of capital and the amount of received loans (loan) – the lender (lender) receives money representing repayment of capital of lower than the amount of the loan (credit) – the difference between the amount of the loan (credit) and the amount of the returned capital "– point 14 shall be replaced by the following:" 14) donations and the victims of any kind, with the exception of payments made between companies forming tax capital group, as well as the contributions of the Polish Tourist Organization, except that the cost of obtaining revenue are manufacturing costs or the purchase price of food products referred to in article 1. 43 paragraph 1. 1 paragraph 16 of the law on tax on goods and services, transferred to public benefit organization "within the meaning of the provisions of the Act of 24 April 2003 on the activities of public benefit and voluntary service (Journal of laws No. 96, item 873, as amended. 10)), only for purposes of charitable activities carried out by these organizations,"-repealed paragraph 24,-repealed paragraph 41 ,-paragraph 57 and 57a shall be replaced by the following: "57) unpaid, imperfective or niepostawionych available payments, benefits and other charges with the titles referred to in article 1. 12 paragraph 1. 1 and 6, art. 13 paragraph 2 and 4 – 9 and in article 1. 18 of the Act of 26 July 1991 on income tax from natural persons, as well as cash benefits from social insurance paid by the workplace, subject to article 22. 15 paragraph 1. 4 g, 57a) unpaid to the social insurance contributions, subject to paragraphs 40 and article. 15 paragraph 1. 4 h, referred to in the Act of 13 October 1998 on the social insurance system, in part financed by the payer contributions ",-in paragraph 63 (b). (c) is replaced by the following: "(c)) cast to the unpaid use-after months in which these components were put to use,";
-in point 64 dot is replaced by a comma and the following paragraph shall be added: 66 "66) expenditure incurred and the values passed things, rights or services rendered, resulting from activities that may not be the subject of a legally effective agreement.", (b)) (2). the 7 d is replaced by the following: "the 7 d. The provision of paragraph 1. 1 paragraph 57a shall apply mutatis mutandis, subject to the provisions of paragraph 2. 1 paragraph 40 and article. 15 paragraph 1. 4 h, for contributions to the Labour Fund and the Fund of guaranteed employee benefits. ", 7) article. 16 d of paragraph 1. 2 shall be replaced by the following: "2. the assets referred to in article 1. 16A-16 c, is introduced into the records of fixed assets and intangible assets in accordance with article 5. 9. 1, no later than in the month of their transfer to the use. Later date of introduction shall be deemed to be disclosure of the asset or intangible values and Legal Affairs, referred to in article 1. 16 h of paragraph 1. 1 paragraph 4. ";
8) article. 16e in paragraph 1. 1 point 4 shall be replaced by the following: "4) deposit, within the 20 of this month, to the tax office the amount of interest accrued from the date of inclusion in the cost of revenue expenditure on the acquisition or production of their own assets up to the date on which the period of use has exceeded a year, and accrued amount of interest shown in testimony, referred to in article 2. 27 paragraph. 1; interest on the difference referred to in paragraph 2 shall be calculated at the rate of interest on arrears of tax arrears applicable on the date of crediting the asset to fixed assets or intangible. ";
9) article. 16 h in paragraph 1. 1 point 4 shall be replaced by the following: "4) from the disclosed assets or intangibles not covered so far, records, beginning with the month following the month in which such measures or values have been entered into the register of fixed assets and intangibles.";
10) article. 17 in paragraph 1. 1: a) paragraph 39 shall be replaced by the following:
"39) income of trade unions, socio-occupational organizations of farmers, chambers of Commerce, chambers of Commerce, an organization of local government economic trade, cooperative unions of inspection, employers ' organizations and political parties, acting on the basis of separate laws – in part on statutory objectives, with the exception of economic activity", b) in point 49 dot is replaced by a comma and the following paragraph shall be added: "50 50) interest or discount on bonds issued by the Treasury and in foreign markets and income from the disposal for consideration of these bonds received by taxpayers referred to in article 1. 3 paragraphs 1 and 2. 2. ";
11) article. 18: a) of paragraph 1. 1b is replaced by the following: "1b. If the subject goods are subject to donation of goods and services, the amount of the donations are believed to value the goods together with the tax on goods and services, in the part exceeding the amount of input tax that the taxpayer is entitled to deduct in accordance with the provisions of the tax on goods and services in respect of the donation. In determining the value of such gifts shall apply mutatis mutandis to article. 14. ", b) after paragraph 1. 1j adds. 1 k shall be added: "1 k. The deductible donations referred to in paragraph 1. 1 paragraph 1 shall not apply where the taxable person completing the value passed to the costs of the donation revenue on the basis of article. 16 paragraph. 1 paragraph 14. ";
12) article. 25: a) of paragraph 1. 1a is replaced by the following: ' 1a. The advance monthly, referred to in paragraph 1. 1, the taxpayer shall pay to the 20th day of each month for the previous month, subject to the provisions of paragraph 2. 2A. The advance for the last month of the tax year, the taxable person shall pay to the 20 day of the first month of the next tax year. The taxpayer shall pay an advance for the last month, if before the expiry of the deadline for its payment makes a return and pay tax on the principles referred to in article 1. 27 paragraph. 1. ", (b)) (2). 1 c shall be replaced by the following: ' 1 c. The quarterly advance payment referred to in paragraph 1. 1B, the taxpayer shall pay within 20 days of each month following the quarter for which it is paid in advance, subject to the provisions of paragraph 2. 2A. The advance for the final quarter of the fiscal year, the taxable person shall pay to the 20 day of the first month of the next tax year. The taxpayer does not pay the advance payment for the last quarter, if before the expiry of the deadline for its payment makes a return and pay tax on the principles referred to in article 1. 27 paragraph. 1. ", c) in paragraphs 1 and 2. 9 paragraphs 1 and 2 shall be replaced by the following: "1) is increased or decreased, respectively, to change the height of the base their calculations, if the testimony of memos was placed at the tax office to the end of the fiscal year preceding the fiscal year for which the advance payment is paid in the form of a simplified, 2) is increased or reduced as from the month following the month in which the correction has been submitted, respectively, to change the height of the base their calculations-if corrective testimony was made in a tax year for which the advance payment is paid in the form of a simplified ", d) in paragraphs 1 and 2. 16 paragraph 1 is replaced by the following: ' 1) in the tax year in which the use of this exemption are required to deposit payable advances within the 20 day of the month following the month in which have lost the right to exemption, unless before the expiry of that period made the testimony and have paid the tax on the principles referred to in article 1. 27 paragraph. 1; in these cases, no default interest from the backlog in respect of advance payments for the individual months of the year, in which taxpayers have benefited from the exemption, ") the following paragraphs. 17 ' 17. The aid referred to in paragraph 1. 11 and 12, is de minimis aid granted to the extent and under the conditions provided in the directly applicable Community law concerning acts of aid under the de minimis rules. ";
13) article. 26 paragraph. 6 shall be replaced by the following: "6. in the case of income referred to in art. 10 paragraph 1. 1 paragraphs 6 and 8, the acquiring company, the newly formed or is the result of the transformation is required as the payer within 7 day of the month following the month in which the income was paid the tax referred to in article 1. 22 paragraph 1. 1, into the account of the tax office, which directs the Chief of tax authority competent according to the taxpayer's headquarters, and in the case of taxable persons referred to in article 1. 3 paragraphs 1 and 2. 2-for the account of the tax office, which directs the Chief of tax authority competent in matters of taxation of foreign persons. The taxpayer is obliged to pass before that date to the payer the amount of the tax. Within the period of deposit the tax payer is obliged to send the taxpayer about made tax, made according to a fixed formula. ".
Article. 3. [tax] Act of 29 August 1997 – tax (Journal of laws of 2005, No. 8, item 60, as amended. 11)) is amended as follows: 1) after the article. 77B adds. 77 c shall be inserted: ' Article. 77 c. § 1. The overpayment resulting from the correction of the testimony of the income tax from individuals is reduced by an amount corresponding to the surplus amount provided for public benefit organization in accordance with a request from the taxpayer referred to in separate regulations, more than rounded to full tens of pennies down the amount of 1% of the tax due resulting from the adjustment.
§ 2. Provision of section 1 shall apply mutatis mutandis to the overpayments resulting from the decision. ';
2) article. 299 § 3 in paragraph 12 of the period is replaced by a semicolon and the following paragraph 13: "13) public benefit organizations, to the extent and under the conditions provided in the tax laws.".
Article. 4. [Act on the flat income tax of certain revenues by individuals] in the Act of 20 November 1998 on a flat-rate income tax of certain revenues by natural persons (Journal of laws No. 144, item 930, as amended – 12)) is amended as follows: 1) article. 8 paragraph 1 repealed. 6 and 7;
2) article. 11 (1). 2 shall be replaced by the following: "2. in the case of making deductions from the income referred to in paragraph 1. 1, shall apply mutatis mutandis the provisions of article 4. 9. 3 and 3a and article. 26 paragraph. 5-7 h, 13b and 13 c of the income tax act. ";
3) article. 12: a) in paragraphs 1 and 2. 1 in paragraph 4 (b). (b) is replaced by the following: "(b)) obtained commissions from trade in the sale of disposable public transport tickets, stamps for monthly tickets, postage stamps, coins and magnetic cards to slot machines,", (b)) (2). 10A shall be replaced by the following: "10a. In the case of disposal for consideration of a residential building, its part or share in this building, a dwelling constituting a separate property or participate in this place, of the land or interest in land or right of perpetual usufruct of land or participate in this law, related to the building or premises, a cooperative ownership right to a dwelling or participate in this law and the right to house in a housing cooperative or participate in this almost used in the non-agricultural economic activities – if paid the disposal was made before the expiry of the five years from the end of the calendar year in which the acquisition or construction of-article 12 shall apply. 21(1). 1 paragraph 131 and art. 30E of the income tax act. ", c) the following paragraph. 12 in ' 12. The provisions of article 4. 27 paragraph. 8-9a of the income tax act shall apply mutatis mutandis. ";
4) art. 13 shall be replaced by the following: "Article. 13.1. Lump sum from the revenue that are carried in the first place is lowered by the amount of health insurance contributions paid by a taxable person as referred to in article. 27B paragraph. 1 of the income tax Act, if it was not deducted from income tax.
2. in the case of making the reductions referred to in paragraph 1. 1, shall apply mutatis mutandis the provisions of article 4. 27B paragraph. 2-4 of the income tax act. ";
5) article. 21: a) in paragraphs 1 and 2. 2a:-point 2 is replaced by the following: "2) reimbursement of previously paid and deducted premiums for health insurance," in paragraph 3 shall be added at the end of a comma and the following points 5 and 6 are added: "5) reimbursement of previously deducted social security contributions, 6) reimbursement of previously paid abroad and tax deducted", b) repealed paragraph. 3A – 3d, c) the following paragraph. 14:14. The aid referred to in paragraph 1. 6 and 10, is de minimis aid granted to the extent and under the conditions provided in the directly applicable Community law concerning acts of aid under the de minimis rules. ";
6) after article. 21A is added to article. 21B is inserted: "Article. 21B. 1. Head of the tax office jurisdiction for filing the tax return, at the request referred to in paragraph 1. 3, forward for the benefit of one public benefit organization acting under the Act of 24 April 2003 on the activities of public benefit and voluntary service (Journal of laws No. 96, item 873, as amended. 13)), selected by the taxpayer from the list referred to in the Act of 24 April 2003 on the activities of public benefit and about volunteering, hereinafter referred to as "public benefit organisation" , the amount in the amount not exceeding 1% of the tax due: 1) with a tax return filed within the time limit set for submission, or 2) with the correction of the evidence referred to in paragraph 1, if it is made within two months of expiry of the period for filing the tax return
-after it rounded to full tens of cents down.
4. the head of the Tax Office passes the amount referred to in paragraph 1. 1, to a bank account of the public benefit organization specified in the list referred to in the Act of 24 April 2003 on the activities of public benefit and about volunteering, in April or may, the tax year in which the tax return is filed. This amount is reduced by the cost of the bank transfer.
5. the head of the tax authority shall transmit to the public benefit organization name, the name and address of the taxable person and the amount referred to in paragraph 1. 1, passed on to the organisation, after the expression by the taxpayer in the tax return or the correction of testimony, referred to in paragraph 1. 1, consent to the transfer. The information Chief of the Tax Office passes the public benefit organization, in writing, within the time limit referred to in paragraph 1. 4.6. In the case where the public benefit organization not reported, in accordance with article 5. 27A para. 4 of the Act of 24 April 2003 on the activities of public benefit and about volunteering, or mistakenly given bank account number, the head of the tax office waives donate 1% of the tax for the benefit of the organization. ";
7) article. 31 the following paragraphs. 6 is added: "6. The provisions of paragraph 1. 1-5 shall apply to the contributions referred to in article 1. 27B paragraph. 1 paragraph 2 of the income tax act. Provision of art. 27B paragraph. 4 of the income tax act shall apply mutatis mutandis. ";
8) article. 44 the following paragraph. 5 shall be added: "5. the provisions of paragraphs 1 and 2. 1-4 and art. 47 shall apply to the contributions referred to in article 1. 27B paragraph. 1 paragraph 2 of the income tax act. Provision of art. 27B paragraph. 4 of the income tax act shall apply mutatis mutandis. ";
9) article. 52 in paragraph 1. 3, paragraph 4 is replaced by the following: "4) annual declarations about the amount of premiums paid for health insurance, referred to in article 1. 31 para. 4 and 6 and art. 44 paragraph 1. 4 and 5, ".
Article. 5. [Act on the activities of public benefit and volunteer] in the Act of 24 April 2003 on the activities of public benefit and voluntary service (Journal of laws No. 96, item 873, as amended – 14)) after the article. 27 the following article. 27A shall be inserted: ' Article. 27.1. The competent Minister in charge of social security operates in electronic form and on the website public information Bulletin list of public benefit organization ", on which the taxpayer income tax from individuals, in accordance with special provisions, may pass the 1% tax. The list does not take into account the organizations established by nawytwarzaniu electronic industry products, fuel, tobacco, spirits, wine, brewing, and other alcoholic products with alcohol content exceeding 1.5%, and products made of precious metals or with the participation of these metals, or trade in these products.
2. the list referred to in paragraph 1. 1, contains, in respect of each public benefit organization its name and registered office, in the national court register entry number and bank account number to transfer 1% tax.
3. The Minister of Justice to date provides in the form of electronic data, referred to in paragraph 1. 2, with the exception of the numbers of bank accounts.
4. public benefit Organisations are required to post on the website run by the Minister responsible for the social security account number applicable to the transfer in accordance with special provisions of the 1% tax and a statement about having a business involving the manufacture of electronic industry, fuel, tobacco, spirits, wine, brewing, and other alcoholic products with alcohol content exceeding 1.5%, and products made of precious metals or with the participation of these metals or trade in these products. ".
Article. 6. [Act tonażowym Tax Act] in the law of 24 August 2006 tonażowym tax (OJ No 183, poz. 1353) is amended as follows: 1) article. 4 the following paragraphs. 6 is added: "6. The provisions of paragraph 1. 3-5 shall apply to the contributions referred to in article 1. 26 paragraph. 1 paragraph 2a of the Act of 26 July 1991 on income tax from natural persons. The provisions of article 4. 26 paragraph. 13B and 13 c of the Act of 26 July 1991 on income tax from natural persons shall apply mutatis mutandis. ";
2) article. 6 the following paragraphs. 4 shall be added: "4. the provisions of paragraphs 1 and 2. 1-3 apply to the contributions referred to in article 1. 27B paragraph. 1 point 2 of the Act of 26 July 1991 on income tax from natural persons. The provisions of article 4. 27B paragraph. 4 of the Act of 26 July 1991 on income tax from natural persons shall apply mutatis mutandis. ";
3) article. 12 paragraph 1. 3 is replaced by the following: "3. when calculating the tonnage tax for each month taxpayers may take into account the deduction referred to in article 1. 4 paragraph 1. 3 and 6 and art. 6. ".
Article. 7. [the law amending the law on income tax from natural persons and amending some other acts] in the law of 16 November 2006 amending the Act on income tax from natural persons and amending some other acts (Journal of laws No. 217, poz. 1588) article. 9:1) (2). 1 shall be replaced by the following: "1. A taxable person who, in the years 2002 – 2006, he was granted a loan (the loan), referred to in article 1. 26B of the Act referred to in article 1. 1, in the version in force before 1 January 2007, hereinafter referred to as "housing credit", on the principles set out in this Act and in the Act referred to in article 1. 2, in the version in force before 1 January 2007, the right to the deduction of expenses for interest rate subsidies: 1) from the housing loan, 2) credit (loans) owed to pay off a home loan, 3) from each subsequent credit (loans) owed to pay off the loan (the loan), referred to in paragraph 1 or 2, to the expiry of the period of repayment specified in the loan agreement concluded before 1 January 2007. , but not beyond 31 December 2027. ";
2) after paragraph 1. 1, the following paragraph. 1A-1 c shall be added: ' 1a. If credit (loan), referred to in paragraph 1. 1, is part of the credit (loans) intended to pay off other than those mentioned in that provision, credit obligations (loans), the deduction shall be subject to the interest on the part of the loan (the loan), that in proportion is attributable to the repayment of the loan (the loan), referred to in paragraph 1. 1.1b. Interest on the loan (the loan), referred to in paragraph 1. 1 paragraph 2 or 3, paid between 2002 and 2007 in connection with the investment completed before 1 January 2008, in accordance with article 5. 26B para. 2 section 4 of the Act referred to in article 1. 1, in the version in force before 1 January 2007, are deductible on the principles set out in the Act referred to in article 1. 1 or 2, in the version in force before 1 January 2007, income (revenue) earned in 2008 or 2009. To deduct the expenditure referred to in the first sentence shall not apply article. 26B para. 5-7 of the Act referred to in article 1. 1, in the version in force before 1 January 2007, the Provision of paragraph 1. 1a shall apply mutatis mutandis.
1 c. the provisions of paragraphs 1 and 2. 1 point 2 and 3, paragraph 1. 1A and 1b shall apply for credit (loans) entered in the Bank or cooperative credit unions counter, established in a Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation. ".
Article. 8. [transitional provision] 1. To income (income) for disposing of the property and the rights referred to in article 1. 10 paragraph 1. 1, paragraph 8 (a). and (c) of the Act changed in the article. 1, acquired or built (cast to use) in the period from 1 January 2007 to 31 December 2008, apply the principles set out in the Act changed in the article. 1, in the version in force on 31 December 2008.
2. Revenue from fee-based disposal of the assets referred to in article 1. 12 paragraph 1. 10A law changed in the article. 4, used in the non-agricultural economic activities, which were acquired or built (to use) in the period from 1 January 2007 to 31 December 2008, shall apply the provisions of article 4. 12 paragraph 1. 10A law changed in the article. 4, in the version in force on 31 December 2008, and art. 21(1). 1, paragraph 126 and article. 30E law changed in the article. 1, in the version in force on 31 December 2008.
3. taxable persons to which they apply paragraph 1. 1 or paragraph 2. 2, the Declaration referred to in article 1. 21(1). 21 of the Act changed in the article. 1, in the version in force on 31 December 2008, shall within the period of filing referred to in article 2. paragraph 45. 1 the Act changed in the article. 1, for the tax year in which the fee disposal of property and rights referred to in article 1. 10 paragraph 1. 1, paragraph 8 (a). and (c) of the Act changed in the article. 1. In the case referred to in the first sentence, the 14-day period referred to in article 1. 21(1). 21 of the Act changed in the article. 1, in the version in force on 31 December 2008, shall not apply.
Article. 9. [tax year other than a calendar year] 1. The taxpayers income tax from legal persons, whose fiscal year is different from the calendar year and started before 1 January 2009 shall apply until the end of the tax year by the adopted provisions of the Act changed in the article. 2 in the version in force until 31 December 2008, subject to the provisions of paragraph 2. 2.2. The provisions of article 4. 25 paragraph 2. 1A, 1 c, para. 9 paragraphs 1 and 2 and paragraphs 1 and 2. 16 paragraph 1 of the law changed in the article. 2, as amended by this Act, shall apply from the tax year beginning after December 31, 2011 [1] Article. 10. [transfer of 1% of the tax for the benefit of the public benefit organization "] 1. To donate 1% of tax due resulting from tax returns or adjustments for 2008 apply list referred to in paragraph 1. 5.2. Public benefit organizations included in the list referred to in paragraph 1. 5, shall until 31 January 2009, pass naczelnikowi to the competent tax office, according to the Organization, bank account number, which is to be handed over to the 1% tax.
3. the head of the Tax Office passes the 1% tax, referred to in paragraph 1. 1, to a bank account of the public benefit organization, referred to in paragraph 1. 2, in the third or fourth month counting from the end of the month in which the deadline for filing the tax return. This amount is reduced by the cost of the bank transfer.
4. where the public benefit organization has failed to comply with the obligation referred to in paragraph 1. 2, or mistakenly given bank account number, the head of the tax office waives donate 1% of the tax for the benefit of the organization.
5. by 31 December 2008, the competent minister of social security, in consultation with the Minister of Justice Announces by way of a notice in the official journal of the Republic of Poland "Monitor Polish ' list of organizations with the status of public benefit organization on 30 November 2008; the list does not take into account the organizations established to manufacture products of the electronic industry, fuel, tobacco, spirits, wine, brewing, and other alcoholic products with alcohol content exceeding 1.5%, and products made of precious metals or with the participation of these metals, or trade in these products.
Article. 11. [list of public benefit organization] list referred to in article 1. 27A para. 1 the Act changed in the article. 5, as amended by this Act, shall be drawn up by the Minister responsible for social security at the latest by 31 December 2009.
Article. 12. [the provisions of previous] 1. The existing implementing rules pursuant to article 114. 25 paragraph 2. 8 of the Act changed in the article. 1, remain in force until the entry into force of the regulations issued on the basis of art. 25 paragraph 2. 8 of the Act changed in the article. 1, as amended by this Act, but not beyond 31 December 2009.
2. The existing implementing rules pursuant to article 114. 11 (1). 9 the Act changed in the article. 2, remain in force until the entry into force of the regulations issued on the basis of art. 11 (1). 9 the Act changed in the article. 2, as amended by this Act, but not beyond 31 December 2009.
Article. 13. [tax calculation for 2008.] To make annual tax calculation for 2008, in accordance with article 5. 34 and article. 37 of the Act changed in the article. 1, article 3 (a) applies. 37 paragraph 2. 1A paragraph 4 (b). (b) of this Act, in the version in force until 30 November 2008.
Article. 14. [exclusion of application of the provisions of the Act] the Act applies to earned income (suffered) from 1 January 2009, with the exception of: 1) art. 1 paragraphs 1-3, paragraph 11 (a). and fifth indent, the eighth indent in terms of added paragraph 26a, 16th indent and (b). (c) as regards paragraphs 1 to add. 23, paragraph 19 (b). and, (c) and (e). (e), 20, 22, paragraph 23 (b). and in terms of the first and second indent and (b). (c), paragraph 25, paragraph 27, section 31, paragraph 37, paragraph 39 (a). (g) and (b). and, paragraph 40, in terms of added art. 45 c, paragraphs 1 and 2. 1 – 3 and 5, art. 4 paragraphs 2, 4, paragraph 5 (b). b, paragraph 6 of article you want to add. 21B para. 1 – 3 and 5, paragraphs 7-9 and art. 6 and 7 that apply to earned income (suffered) from 1 January 2008;
2) art. 1 paragraph 38 (b). (b), (e), (f), (h) and (b). (k) and article. 2 paragraph 12 (a). (a) to (d), which applies to earned income (suffered) from 1 January 2012. [2] Article. 15. [entry into force] this Act shall enter into force on 1 January 2009, with the exception of: 1) art. 1 paragraph 19 (b). and, (c) and (e). e, 20, 25, paragraph 27, section 31, paragraph 37, paragraph 39 (a). (g) and paragraph 40, article. 3, art. 4 paragraphs 2, 4, paragraph 5 (b). b, paragraphs 6 to 9 and article. 6 and 10, which shall enter into force on December 1, 2008;
2) art. 1 paragraph 38 (b). (b), (e), (f), (h) and (b). (k) and article. 2 paragraph 12 (a). (a) to (d), which shall enter into force on 1 January 2012. [3] 1) this Act is changing the law: the law of 29 August 1997-the tax code, the Act of 20 November 1998 on a flat-rate income tax of certain revenue achieved by individuals, the Act of 24 April 2003 on the activities of public benefit and about volunteering, the law of 24 August 2006 on income tax tonażowym and the law of 16 November 2006 amending law on income tax from natural persons and amending some other acts.
2) Changes the consolidated text of the said Act were announced in the journal of laws of 2000 No. 22, item. 270, no. 60, item. 703, no. 70, item. 816, no. 104, item. 1104, no. 117, item. 1228 and # 122, item. 1324, 2001 # 4, item. 27, # 8, item. 64, No 52, item. 539, no. 73, item. 764, no. 74, item. 784, no. 88, item. 961, no. 89, item. 968, # 102, item. 1117, no. 106, item. 1150, no. 110, item. 1190, no. 125, item. 1363 and 1370 and # 134. 1509, from 2002, no 19, item. 199, # 25, poz. 253, no. 74, item. 676, no. 78, item. 715, no. 89, item. 804, No 135, item. 1146, no. 141, item. 1182, No 169, item. 1384, no. 181, item. 1515, # 200, item. 1679 and # 240. 2058, 2003 # 7, item. 79, no. 45, item. 391, no. 65, item. 595, no. 84, item. 774, no. 90, item. 844, no. 96, item. 874, no. 122, item. 1143, No 135, item. 1268, no. 137, item. 1302, No 166, item. 1608, # 202, item. 1956, no. 222, item. 2201, no. 223, item. 2217 and No 228, item. 2255, 2004 No 29, item. 257, no. 54, item. 535, no. 93, item. 894, No 99, item. 1001, no. 109, item. 1163, Nr 116, poz. 1203, 1205 and 1207, no. 120, item. 1252, Nr 123, poz. 1291, no. 162, item. 1691, # 210, poz. 2135, # 263. 2619 and # 281. 2779 and 2781, 2005 No. 25, item. 202, no. 30, poz. 262, no. 85, item. 725, no. 86, item. 732, no. 90, item. 757, No 102, item. 852, no. 143, item. 1199 and 1202, # 155, poz. 1298, no. 164, item. 1365 and 1366, No 169, item. 1418 and 1420, no. 177, item. 1468, no. 179, item. 1484, # 180, item. 1495 & # 183. 1538, 2006 No. 46, item. 328, no. 104, item. 708 and 711, no. 107, item. 723, no. 136, item. 970, No 157, item. 1119 No. 183. 1353 and 1354, no. 217. 1588, # 226, item. 1657 and No. 249, item. 1824, 2007 No. 35, item. 219, no. 99, item. 658, no. 115, item. 791 and 793, # 176, item. 1243, # 181, item. 1288, # 191, item. 1361 and 1367, no. 192, item. 1378 and # 211. 1549 and 2008 No 97, poz. 623, no. 141, item. 888 and # 143, item. 894.3) a change in the consolidated text of the said Act were announced in the journal of laws of 2004, no. 281, item. 2782, 2005 # 130, poz. 1087, no. 169, item. 1420 and # 175. 1459, 2006 No. 64, item. 456, no. 104, item. 708 and # 220. 1600 and 1601, from 2007, No 173, item. 1218 and 2008 # 59, item. 369.4) amendments to the consolidated text of the said Act were announced in the journal of laws of 2007. # 17, item. 95, no. 21, item. 125, no. 112, item. 769, no. 115, item. 791, 792 and 793 and # 176, item. 1243 and 2008 # 63, poz. 394, no. 67, item. 411, no. 141, item. 888 and # 171, poz. 1056.5) Act of 8 June 2006 on the ratification of the Convention, done at Brussels on 8 December 2004 on the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the Convention on the Elimination of double taxation in the case of correction of corporate profits, done at Brussels on 23 July 1990. , as amended by the Convention on the accession of the Republic of Austria, the Republic of Finland, the Kingdom of Sweden to the Convention on the Elimination of double taxation in the case of correction of corporate profits, done at Brussels on 21 December 1995, and the Protocol amending the Convention on the Elimination of double taxation in the case of correction of corporate profits, drawn up in Brussels on 25 May 1999 (Journal of laws No. 144, item 1039).
6) Changes the consolidated text of the said Act were announced in the journal of laws of 2000 No. 60, item. 700 and 703, no. 86, item. 958, no. 103, item. 1100, no. 117, item. 1228 and # 122, item. 1315 and 1324, 2001, no. 106, item. 1150, no. 110, item. 1190 and No. 125, item. 1363, 2002 No. 25, item. 253, no. 74, item. 676, no. 93, item. 820, no. 141, item. 1179, no. 169, item. 1384, # 199, item. 1672, # 200, item. 1684 and No. 230, item. 1922, 2003 No. 45, item. 391, no. 96, item. 874, Nr 137, poz. 1302, no. 180, item. 1759, # 202, item. 1957, no. 217. 2124 and No. 223, item. 2218, 2004 # 6, item. 39, No 29, item. 257, no. 54, item. 535, no. 93, item. 894, no. 121, item. 1262, Nr 123, poz. 1291, no. 146, item. 1546, # 171, poz. 1800, # 210, poz. 2135 and # 254. 2533, 2005 No. 25, item. 202, no. 57, item. 491, no. 78, item. 684, no. 143, item. 1199, # 155, poz. 1298, no. 169, item. 1419 and 1420, no. 179, item. 1484, # 180, item. 1495 & # 183. 1538, 2006 No. 94, item. 651, no. 107, item. 723, no. 136, item. 970, No 157, item. 1119 No. 183. 1353, no. 217. 1589 and # 251, item. 1847, from 2007, # 165, item. 1169, no. 171, item. 1208 & # 176, item. 1238 and 2008 # 141, item. 888.7) Act of 8 June 2006 on the ratification of the Convention, done at Brussels on 8 December 2004 on the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the Convention on the Elimination of double taxation in the case of correction of corporate profits, done at Brussels on 23 July 1990. , as amended by the Convention on the accession of the Republic of Austria, the Republic of Finland, the Kingdom of Sweden to the Convention on the Elimination of double taxation in the case of correction of corporate profits, done at Brussels on 21 December 1995, and the Protocol amending the Convention on the Elimination of double taxation in the case of correction of corporate profits, drawn up in Brussels on 25 May 1999 (Journal of laws No. 144, item 1039).
8) Changes the consolidated text of the said Act were announced in the journal of laws of 2000 No. 22, item. 270, no. 60, item. 703, no. 70, item. 816, no. 104, item. 1104, no. 117, item. 1228 and # 122, item. 1324, 2001 # 4, item. 27, # 8, item. 64, No 52, item. 539, no. 73, item. 764, no. 74, item. 784, no. 88, item. 961, no. 89, item. 968, # 102, item. 1117, no. 106, item. 1150, no. 110, item. 1190, no. 125, item. 1363 and 1370 and # 134. 1509, from 2002, no 19, item. 199, # 25, poz. 253, no. 74, item. 676, no. 78, item. 715, no. 89, item. 804, No 135, item. 1146, no. 141, item. 1182, No 169, item. 1384, no. 181, item. 1515, # 200, item. 1679 and # 240. 2058, 2003 # 7, item. 79, no. 45, item. 391, no. 65, item. 595, no. 84, item. 774, no. 90, item. 844, no. 96, item. 874, no. 122, item. 1143, No 135, item. 1268, no. 137, item. 1302, No 166, item. 1608, # 202, item. 1956, no. 222, item. 2201, no. 223, item. 2217 and No 228, item. 2255, 2004 No 29, item. 257, no. 54, item. 535, no. 93, item. 894, No 99, item. 1001, no. 109, item. 1163, Nr 116, poz. 1203, 1205 and 1207, no. 120, item. 1252, Nr 123, poz. 1291, no. 162, item. 1691, # 210, poz. 2135, # 263. 2619 and # 281. 2779 and 2781, 2005 No. 25, item. 202, no. 30, poz. 262, no. 85, item. 725, no. 86, item. 732, no. 90, item. 757, No 102, item. 852, no. 143, item. 1199 and 1202, # 155, poz. 1298, no. 164, item. 1365 and 1366, No 169, item. 1418 and 1420, no. 177, item. 1468, no. 179, item. 1484, # 180, item. 1495 & # 183. 1538, 2006 No. 46, item. 328, no. 104, item. 708 and 711, no. 107, item. 723, no. 136, item. 970, No 157, item. 1119 No. 183. 1353 and 1354, no. 217. 1588, # 226, item. 1657 and No. 249, item. 1824, 2007 No. 35, item. 219, no. 99, item. 658, no. 115, item. 791 and 793, # 176, item. 1243, # 181, item. 1288, # 191, item. 1361 and 1367, no. 192, item. 1378 and # 211. 1549 and 2008 No 97, poz. 623, no. 141, item. 888, # 143, item. 894 and No. 209, item. 1316.9) changes to the consolidated text of the said Act were announced in the journal of laws of 2007. # 17, item. 95, no. 21, item. 125, no. 112, item. 769, no. 115, item. 791, 792 and 793 and # 176, item. 1243 and 2008 # 63, poz. 394, no. 67, item. 411, no. 141, item. 888 and # 171, poz. 1056.10) changes to the said Act were announced in the journal of laws of 2004, no. 64, item. 593, no. 116, item. 1203 & # 210, poz. 2135, 2005 # 155, poz. 1298, no. 169, item. 1420, no. 175. 1462 and # 249, item. 2104 and 2006 No. 94, item. 651.11) a change in the consolidated text of the said Act were announced in the journal of laws of 2005, no. 85, item. 727, no. 86, item. 732 and # 143, item. 1199, 2006 No. 66, item. 470, no. 104, item. 708, no. 143, item. 1031, no. 217. 1590 and No 225, item. 1635, 2007 No. 112, item. 769, no. 120, item. 818, no. 192, item. 1378 and # 225, item. 1671 and 2008 # 118, item. 745, no. 141, item. 888 and # 180, item. 1109.12) changes to the said Act were announced in the journal of laws of 2000 No. 104, item. 1104 and # 122, item. 1324, 2001 No. 74, item. 784, no. 88, item. 961, no. 125, item. 1363 and 1369 and # 134. 1509, 2002 No. 141, item. 1183, no. 169, item. 1384, no. 172, item. 1412 and # 200. 1679, from 2003, no. 45, item. 391, no. 96, item. 874, No 135, item. 1268, no. 137, item. 1302 and # 202. 1958, 2004 # 210, poz. 2135 and # 263. 2619, 2005 # 143, item. 1199, no. 164, item. 1366 and # 169, item. 1420, 2006 No. 183. 1353 and # 217. 1588 and 2008 # 141, item. 888 and # 143, item. 894.13) changes to the said Act were announced in the journal of laws of 2004, no. 64, item. 593, no. 116, item. 1203 & # 210, poz. 2135, 2005 # 155, poz. 1298, no. 169, item. 1420, no. 175. 1462 and # 249, item. 2104 and 2006 No. 94, item. 651.14) changes in the said Act were announced in the journal of laws of 2004, no. 64, item. 593, no. 116, item. 1203 & # 210, poz. 2135, 2005 # 155, poz. 1298, no. 169, item. 1420, no. 175. 1462 and # 249, item. 2104 and 2006 No. 94, item. 651. [1] Article. 9. 2 in the version established by art. 1 paragraph 1 of the Act of 23 October 2009 amending the law on amending the law on income tax from natural persons income tax Act legal persons and certain other laws (Journal of laws. No. 201, item. 1542). Revision came into force on December 15, 2009.
[2] Article. 14 paragraph 2 in the version set by the article. 1 paragraph 2 of the Act of 23 October 2009 amending the law on amending the law on income tax from natural persons income tax Act legal persons and certain other laws (Journal of laws. No. 201, item. 1542). Revision came into force on December 15, 2009.
[3] Article. 15 paragraph 2 in the version set by the article. 1 paragraph 3 of the Act of 23 October 2009 amending the law on amending the law on income tax from natural persons income tax Act legal persons and certain other laws (Journal of laws. No. 201, item. 1542). Revision came into force on December 15, 2009.