The Law Of 12 January 1991 On Taxes And Fees Of Local

Original Language Title: USTAWA z dnia 12 stycznia 1991 r. o podatkach i opłatach lokalnych

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Chapter 1 General provisions Article. 1. [range] Act regulates: 1) the tax on immovable property;

2) [1] tax on means of transport;

3) (repealed);

4) market;

5) local;

5A) Spa fee;

6) (repealed);

7) from owning dogs.

Article. 1a. [Definitions] 1. Used in this Act shall mean: 1) building-construction works within the meaning of the provisions of the building code, which is permanently connected with the ground, separated from space using building partitions and has foundations and roof;

2) building-construction works within the meaning of the construction law non-building or a small architecture, as well as a device within the meaning of the provisions of the construction law related to the construction object, which provides the ability to use object in accordance with its intended purpose;

3) land, buildings and structures related to running a business – land and buildings held by the trader or a third party established, with the exception of residential buildings and land associated with these buildings, as well as land, referred to in article 1. 5. 1 (1) (a). (b) unless the subject of taxation is not and may not be used to carry out this activity for technical reasons;

4) business activities referred to in the law of economic activity [2], subject to the provisions of paragraph 2. 2;

5) storage area of the building or part thereof-surface, measured on the inner length of walls on all floors except the surface staircases and lift shafts; for the floor, it is also considered underground garages, basements, basement and attic utility;

6) farming – plant and animal production, including the production of seed, nursery stock, breeding and reproductive, production warzywniczą, ornamental plants, cultivated mushrooms, fruit growing, breeding and production of breeding animals, birds and insects, livestock production type industrial fermowego and farming and fish farming;

7) activities-business owners, holders or forest managers in the field of governmentality, protection and forest development, maintenance, and enhancement of resources and forestry crops, management of wild animals, with the exception of the buying-in-wood, resin, Christmas trees, karpiny, bark, pine needles, game and fetal undergrowth, and the sale of these products in the State of nieprzerobionym.

2. An economic activity within the meaning of the Act shall not be considered to: 1) farming or forest management;

2) tourist rental rooms in residential buildings in rural areas by persons with permanent residence in the municipality, on the ground, if the number of rooms for rent does not exceed 5.

3. as used in this Act: 1) agricultural land, 2) forests, 3) wasteland, 4) ecological land, 5) land wooded and bushy, 6) land wooded and bushy on agricultural land, 7) land under surface waters of, 8) land under the internal sea waters – means land classified in this way, in the records of the land and buildings.

Article. 1B. [tax relief and tax exemption] 1. Tax relief and tax exemptions in taxes and local fees granted to the churches and religious associations is governed by a separate Act.

2. real estate tax exemption granted in respect of the business in the special economic zone shall be governed by the provisions of the Act of 2 October 2003 amending the law on special economic zones and certain acts (Journal of laws No. 188, poz. 1840, as amended).

3. Exemption from the property tax of land and buildings within the property for the construction of public roads, acquired the property or asset management: 1) Treasury and transferred General Directorate for national roads and motorways, 2) of the competent local government units – shall be governed by the provisions of the Act of 10 April 2003 on the specific principles of the preparation and implementation of investment in the field of public roads (Journal of laws 2008 No. 193 , item. 1194 and # 199. 1227 and 2009 No 72, item. 620). 1 c [the competent authority in matters of taxes and fees] the tax authority competent in matters of taxes and fees standardised in this Act is the Mayor (Mayor, Mayor of the city).



Chapter 2 property tax Article. 2. [Items subject to tax on immovable property] 1. Tax on immovable property shall be subject to the following real estate or construction: 1) land;

2) buildings or parts thereof;

3) [3] buildings or their parts related to running a business.

2. Tax on immovable property not subject to agricultural land, land wooded and bushy on the agricultural land or forests, with the exception of seized on the pursuit of economic activities.

3. Tax on immovable property shall not be subject to: 1) under the condition of reciprocity – property owned by foreign States or international organizations or transferred them to perpetual use, intended for the establishment of diplomatic representations, consular offices and other missions enjoying privileges and immunities under the laws, agreements or international customs;

2) land under surface waters of navigable channels, with the exception of the lakes and land occupied for water retention or water power plants;

2A) land under the internal sea waters;

3) real property or portions thereof taken for organs of local government units, including the offices of municipalities, starostwo district and Marshall's offices;

4) land occupied under the lanes of public roads within the meaning of the provisions on public roads and are located in these buildings, with the exception of related economic activity other than the operation of toll highways.

Article. 3. [the taxpayers from property tax] 1. Property tax payers are natural or legal persons, organizational units, including a company not having a legal personality, which are: 1) the property owners or construction, subject to paragraph 2. 3;

2) holders of samoistnymi real estate or construction;

3) the users of the perpetual land;

4) holders of real estate or their parts or construction works, or parts thereof, owned by the State Treasury or local government unit, if having a) derives from a contract with the owner. Agricultural property agency of the State Treasury [4] or with a different title, with the exception of the possession by individuals non-residential premises separate real estate, (b)) is without a title, subject to the provisions of paragraph 2. 2.2. Tax liability for taxable items included in the agricultural property stock of the State Treasury or the State Board of Forestry State forests-pregnancy on OUs agricultural property Agency of the Treasury, and agencies of State forests, actually speaking property or buildings.

3. If the subject of taxation is in the possession of the spontaneous, the tax obligation in respect of the property tax is the responsibility of the holder of the spontaneous.

4. If the property or work is joint ownership or is in the possession of two or more entities, this is a separate subject of taxation, and tax obligation from the estate or the work of pregnancy jointly and severally on all współwłaścicielach or holders, subject to the provisions of paragraph 2. 5.5. If you extracted the ownership of the premises, the tax obligation in respect of property taxes from the ground and part of the building which are co-owned by the owners of the premises in terms of corresponding to the parts of a fraction of the resulting from the ratio of usable space to usable area.

Article. 4. [taxable] 1. The tax base is: 1) for land-surface;

2) for buildings or parts of buildings-storage area;

3) for buildings or parts of related economic activities, subject to the provisions of paragraph 2. 4-6 is the value referred to in the provisions of the income tax, established on January 1 of the tax year, which is the basis for calculating the depreciation this year, without deducting any plan about depreciation, and in the case of buildings completely depreciated – their value from 1 January of the year in which the last depreciation.

2. the surface area of the premises or any part thereof, and part of the floor in the light of the high from 1.40 m to 2.20 m belongs to the usable area of the building at 50%, and if the amount is less than 1.40 m, surface this is ignored.

3. If the tax obligation in respect of property taxes from the buildings, referred to in paragraph 1. 1, paragraph 3, was made during the fiscal year – the taxable amount is the value which is the basis for calculating the depreciation on the day the tax obligation.


4. If a building referred to in paragraph 1. 1, paragraph 3, is the subject of the contract of leasing and depreciation makes use, in the case of its acquisition by the proprietor, for the purposes of determining the tax base shall be the initial value before the conclusion of the first lease, an updated plus made enhancements and niepomniejszoną about the repayment of the initial value.

5. If the buildings or parts thereof, referred to in paragraph 1. 1 paragraph 3, there shall be the depreciation-the tax base is their market value, estimated by the taxable person on the day the tax obligation.

6. If the buildings or parts thereof, referred to in paragraph 1. 5, have been improved or in accordance with the provisions of the income tax updated asset valuation – the tax base is their market value determined as of January 1 of the tax year following the year in which the improvement or the revaluation of fixed assets.

7. If the taxpayer did not specify the value of the structures referred to in paragraph 1. 1 paragraph 3 and in paragraph 2. 5, or gave the value of unresponsive market value, the tax authority shall appoint an expert, subject to paragraphs 2 and 3. 8, which establishes this value. If the taxpayer did not specify the value of the structures referred to in paragraph 1. 1 paragraph 3 and in paragraph 2. 5, or the value determined by the expert is higher by at least 33% of the value specified by the taxpayer, the cost of determining the value of an expert shall be borne by the taxpayer.

8. The tax authority shall appoint an expert out of valuers, referred to in the Act of 21 August 1997 on real estate economy (Journal of laws of 2004, no. 261, item 2603., as amended).

9. The value of the parts of the building located in the municipality, in the case of buildings located on the territory of two or more municipalities shall be determined in proportion to the length of the segment of the building located within the municipality.

Article. 5. [the amount of property tax rates] 1. [5] the Municipal Council, by resolution, specifies the height of the real estate tax rates, the rate may not exceed the per year: 1) from the land: and) related to business, no matter how you qualify in the cadastre-0.62 zł per 1 m2, b) into lakes, seized on water retention or hydro-3.38 PLN per 1 ha , c) remaining, including seized to carry paid Office of public benefit activities by non-profit organizations-0.30 zł per 1 m2;

2) from buildings or parts thereof: and) residential-0.51 PLN per 1 m2 of usable area, b) related to the business and residential buildings or parts of buildings occupied for the pursuit of an economic activity-17.31 PLN per 1 m2 of usable area, c) seized on the pursuit of economic activities in the field of marketing of certified seed of-8.06 zł per 1 m2 of usable area, d) [6] related to the provision of health services within the meaning of the provisions on medical activities , seized by granting these benefits-4.27 PLN per 1 m2 of usable area, e) remaining, including seized to carry paid Office of public benefit activities by non-profit organizations-5.78 € from 1 m2 of usable area;

3) from buildings – 2% of their value the specified pursuant to article 16. 4 paragraph 1. 1 paragraph 3 and paragraph 4. 3-7.

2. In determining the amount of the rates referred to in paragraph 1. 1, point 1, the Municipal Council may vary their height for different types of objects of taxation, in particular taking into account the location, type of business, type of building, use and how we use the land.

3. In determining the amount of the rates referred to in paragraph 1. 1 point 2, the Municipal Council may vary their height for different types of objects of taxation, in particular taking into account the location, how to use, type, condition and age of buildings.

4. In determining the amount of the rates referred to in paragraph 1. 1 point 2 (a). b-e and paragraph 1. 1, paragraph 3, the Council of the municipality may vary the rates for individual types of objects of taxation, taking into account in particular the nature of the business.

Article. 6. [tax obligation] 1. Tax obligation arises from the first day of the month following the month in which the resulting circumstances justifying the emergence of this obligation.

2. If the fact of which is dependent on the tax obligation, is the existence of a structure or building or any part thereof, the tax obligation arises from 1 January of the year following the year in which the construction has been completed, or in the use of the building or the building or parts thereof prior to the final finish.

3. If, during the tax year there event affecting the amount of tax in that year and, in particular, changing the way use tax subject or part of the tax is to reduce or increase, as from the first day of the month following the month in which this event.

4. The tax obligation expires at the end of the month in which ceased circumstances justifying that obligation.

5. If the tax obligation was or has expired in the course of the year, the tax for that year shall be determined in proportion to the number of months in which there was a duty.

6. natural persons, without prejudice to paragraph 2. 11, are required to submit to the competent authority of the tax information on the real estate and construction, drawn up on the form according to a fixed formula, within 14 days from the date of occurrence of circumstances justifying the emergence or the expiry of the tax liability in respect of the property tax, or from the date of the event referred to in paragraph 1. 3.7. Real estate tax for the tax year from individuals, subject to the provisions of paragraph 2. 11, shall be determined by a decision of the tax authority competent for the location of the items. The tax is paid in instalments, proportionate to the duration of the tax obligation, within the time limits: to March 15, May 15, September 15 and November 15 of the tax year.

8. If, during the tax year, there has been a termination of tax liability in respect of the property tax or there the event referred to in paragraph 1. 3, the tax authority shall make changes to the decision that found the tax.

9. Legal persons, organizational units and companies without legal personality, organizational units, agricultural property Agency of the State Treasury, as well as organizational units of the State Forestry State forests are required: 1) submit, by 31 January, the competent tax authority because of the place the position of the objects of taxation, the declarations on the property tax for the tax year, drawn up on the form according to the formula and if the tax obligation was made after that date is within 14 days from the date of the occurrence of the circumstances justifying the emergence of this obligation;

2) adjust the declarations in the event of an event referred to in paragraph 1. 3, within 14 days from the date of this event;

3) deposit calculated in the Declaration of the property tax-without summons-on behalf of the relevant municipality, in instalments, proportionate to the duration of the tax obligation, within a time limit to 15 each month, and for January to 31 January.

10. The obligation to submit information about the real estate and construction, and real estate tax declarations referred to in paragraph 1. 6 and in paragraph 2. 9, paragraph 1, also applies to taxable persons benefiting from the exemptions pursuant to the provisions of this Act.

11. If the property or work is joint ownership or is in the possession of individuals and legal persons, organizational units without legal personality or companies without legal personality, except for the people that make up the residential community, individuals shall make a Declaration on the real estate tax and pay the tax on the principles applicable to legal persons.

12. The Municipal Council can manage power consumption tax from individuals through collection and set the meter reader and specify the amount of the remuneration for the collection.

13. the Council of the municipality determines, by resolution, specimens of the forms referred to in paragraph 1. 6 and in paragraph 2. 9, paragraph 1; in forms that will be data on the subject and object of taxation necessary to dimension and collection of property taxes.

14. The Municipal Council may determine by resolution, the conditions and procedure for submission of information on real estate and construction, and a Declaration on the property tax by using electronic means of communication, in particular: 1) the format and layout of the information and the links between them in accordance with the provisions of the information technology activities of bodies pursuing public tasks;

2) the way they transmit by means of electronic communication;

3) types of electronic signature, which should bear.

15. the Council of the municipality in the resolution referred to in paragraph 1. 14 shall take account in particular of:


1) the scope of the data contained in the patterns specified by resolution of the Municipal Council on the model information about real estate and construction and a Declaration on the real estate tax and the need for traceable electronic signature;

2) the need to ensure the security, integrity and non-repudiation of the data contained in the information about the real estate and construction and the declarations on the property tax and the need to protect them from unauthorized access;

3) limits the amount of tax liability, the amount of the overpayment or refund resulting from the Declaration of the property tax, as well as the requirements for the different types of electronic signature specified in the rules about electronic signatures, in particular with regard to the verification of the electronic signature and time-stamping.

16. the certificate by the tax authority the submission of information about real estate and construction or real estate tax declarations by means of electronic communication shall take place in accordance with the provisions of the information technology activities of bodies pursuing public tasks.

Article. 7. [Entities exempt from property tax] 1. Shall be exempt from property tax: 1) buildings that are part of the railway infrastructure within the meaning of the provisions for transport by rail, and occupied by land, not if: a) the infrastructure manager is obliged to share licensed rail carriers or b) are intended solely for the carriage of passengers by rail carrier, which manages the infrastructure without providing other carriers, or (c)) form the railway track width greater than 1 435 mm;

1A) land, buildings and structures remaining after the liquidation of the railway lines or episodes – until the transfer of their property or the right of perpetual usufruct – no more than 3 years from the first day of the month following the month in which the decision has become final or entered into force regulation, agreeing on Elimination of lines or episodes, issued as provided for in the regulations for transport by rail, with the exception of seized on activities other than those referred to in the provisions on transport by rail;

2) port infrastructure buildings, infrastructure, providing access to ports and the marine and land not occupied by;

2A) land that are in the possession of the management entity of the port or Marina, acquired for the development of a port or Marina, seized on the activities referred to in the Statute of that body, located within the boundaries of the port and Harbour marine – from the first day of the month following the month in which this entity came into their possession – no longer than for a period of 5 years, with the exception of land occupied by a body other than the management entity of the port or dock;

3) buildings, structures and land not occupied by the under part of the airport public airports;

4) buildings or their parts: a) for forestry activities or fishing, (b)), situated on land holdings, for exclusively agricultural activities, c) occupied to engage in special departments of agricultural production;

5) real property or portions thereof taken for establishment of the registered office of the Association activities among children and young people in education, education, science and technology, physical education and sport, with the exception of used to do business, and land occupied permanently on encampments and villages of children and adolescents;

6) land and buildings entered individually in the register of monuments, provided their maintenance, in accordance with the provisions for the protection of historical sites, with the exception of parts seized on the pursuit of economic activities;

7) land and buildings in the possession of museums registered;

8) land located in areas subject to strict protection, or landscape, as well as buildings and buildings permanently connected with land used directly to achieve the objectives of the protection of nature in the national parks and nature reserves;

8A) owned by the State Treasury: land covered by the waters of the Lakes of continuous flow or low tide surface waters and land occupied under artificial reservoirs;

9) & dikes, land under protective shaft and located in międzywalach, with the exception of seized on the pursuit of economic activities by other parties than the water companies, their unions and associations of shaft;

10) land forming wasteland, organic land, land wooded and bushy, with the exception of seized on the pursuit of economic activities;

11) land forming the plot przyzagrodowe of agricultural production cooperative members, who meet one of the following: a) have reached the age of retirement, b) sąinwalidami training to and or II [7], c) are disabled with severe or moderate disabilities, d) are completely unable to work on the farm or incapable of independent existence;

12) [8] in the family garden działkowego: land and buildings not exceeding standards set out in the construction law area for altan and properties and buildings representing garden infrastructure, within the meaning of the Act of 13 December 2013 family vegetable gardens (OJ of 2014.40), with the exception of seized on the pursuit of economic activities;

13) buildings and structures occupied by a group of agricultural producers entered in the registry of these groups, used solely to conduct business in the sale of products or groups of products produced in the holdings of the members of the group or to the extent specified in article 2. 4 paragraph 1. 2 of the Act of 15 September 2000 on the groups of agricultural producers and their associations and on amendments to other acts (Journal of laws No. 88, item. 983, as amended), in accordance with its basic act;

14) real estate or parts thereof occupied to carry out unpaid Office of public benefit activities by non-profit organizations.

2. From property tax releases also: 1) universities, the exemption does not apply to items of taxation seized on economic activity;

2) public and non-public agencies covered by the system of education and leading them to authorities, in terms of real estate seized on educational activities;

3) scientific institutes and secondary scientific units of the Polish Academy of Sciences, with respect to real estate or parts thereof which are essential for the implementation of the tasks referred to in article 1. 2 of the Act of 30 April 2010 at the Polish Academy of Sciences (Journal of laws No. 96, item 619); the exemption does not apply to items of taxation seized on economic activity;

4) sheltered workshops that meet the condition referred to in article 2. 28 paragraph 1. 1 (1) (a). (b) the Act of 27 August 1997 on the professional and social rehabilitation and employment of persons with disabilities (Journal of laws of 2010 No. 214, item 1407, # 217, poz. 1427 and # 226, poz. 1475), or betting activity in the field of tax items reported the Palatine, where a declaration has been confirmed by decision on the granting of the status of the establishment of sheltered employment or professional activity or certificate-seized on keeping this plant with the exception of the tax items held by subsidiaries of non-leading sheltered workshops that meet the condition referred to in article 2. 28 paragraph 1. 1 (1) (a). (b) the Act of 27 sierpnia1997, professional and social rehabilitation and employment of persons with disabilities or betting activity;

5) research institutes, with the exception of the tax items seized on economic activity;

5A) entrepreneurs about the status of the research and Development Center obtained on the principles set out in the regulations for certain forms of support innovation, in relation to the tax items seized for the purposes of research and development;

6) [9] (repealed).

3. The Municipal Council, by resolution, may make other than those referred to in paragraph 2 concerned exemptions. 1, and in article 1. 10 paragraph 1. 1 of the Act of 2 October 2003 amending the law on special economic zones and certain laws.

4. In respect of exemptions referred to in paragraph 1. 1 paragraph 8 and paragraph 2. 2, paragraph 5a, units of local Government shall be entitled to reimbursement from the State budget lost revenue for tax items that are taxable and not exempted from it on the basis of the other provisions of this Act.

5. The proper Minister of public financies shall determine, by regulation, principles and the return of lost income, referred to in paragraph 1. 4, driven by the need to secure the budgets of municipalities against the loss of income in respect of redundancies in fees and taxes.

6. In respect of the exemption referred to in paragraph 1. 1, point 8a, municipalities shall be entitled to reimbursement of lost income from the resources of the provincial Fund for environmental protection and water management.

6a. the exemption from property tax, referred to in paragraph 1. 2, paragraph 5a, is de minimis aid, referred to in Commission Regulation (EC) No 1998/2006 of 15 December 2006 on the application of article 18. 87 and 88 of the Treaty to de minimis aid (OJ. EU L 379, 28.12.2006).

6B. (repealed).


7. the competent Minister of the environment in consultation with the competent Minister of public financies shall determine, by regulation, detailed rules and reimbursement of lost income, referred to in paragraph 1. 6, guided by the need to secure the municipalities before the reduction of the income tax exemption on real property, referred to in paragraph 1. 1 paragraph 8a.



Chapter 2a real estate tax Records Article. 7A. [the scope of tax records of property] 1. For the purposes of the dimension and the collection of property tax and the agricultural and forestry tax tax tax authorities keep records of tax property in the information system.

2. real estate tax Record contains data about taxpayers and tax items, in particular resulting from the information and declarations submitted by taxpayers on the basis of the provisions of the Act and the provisions of the agriculture and the forestry tax tax, the data contained in the registers, in the records of the land and buildings and other records for and records, this carried out by public authorities, and in particular: 1) before the date of entry into force of the Act;

2) notarial acts;

3) records of decision on zoning and land-use decisions of the building permit;

4) spatial plan;

5) records conducted by the tax authorities;

6) a central register of Entities-the national records of taxpayers.

3. The proper Minister of public financies shall determine, by regulation, conditions under which tax records of real estate in the information system, including interoperability with records of land and buildings. In regulation, the minister shall determine the scope of information covered by the records, including, in particular, personal data and data relating to the subject matter of taxation.



Chapter 3, tax on means of transport Article. 8. [Items subject to tax on means of transport] tax on means of transport shall be subject to: 1) trucks with a gross vehicle weight of over 3.5 tonnes and less than 12 tonnes;

2) trucks with a gross vehicle weight of the total equal to or greater than 12 tonnes;

3) tractors and ballast suitable for use together with a semi-trailer or a trailer with a maximum authorised mass Laden from 3.5 tons and less than 12 tonnes;

4) trucks and ballast suitable for use together with a semi-trailer or a trailer with a total weight of the combination equal to or greater than 12 tonnes;

5) trailers and semitrailers, which together with a motor vehicle are permissible total mass of 7 tonnes and below 12 tonnes, with the exception of relating exclusively to agricultural activity carried on by the taxpayer in the agricultural tax;

6) trailers and semitrailers, which together with a motor vehicle are permissible gross mass equal to or more than 12 tonnes, with the exception of relating exclusively to agricultural activity carried on by the taxpayer in the agricultural tax;

7) buses.

Article. 9. [the entities subject to the tax obligation in the field of transport measures] 1. Tax obligation in terms of tax on means of transport, subject to paragraph 2. 2, physical persons and legal entities who are the owners of the means of transport. As owners of the treats also organizational units not having a legal personality, which transport agent is registered, and the owners of vehicles registered in the territory of the Republic of Poland as entrusted by a foreign natural or legal person, body Polish.

2. Where the means of transport is the ownership of two or more natural or legal persons, the tax obligation in terms of tax on means of transport pregnant jointly and severally on all współwłaścicielach.

3. in the event of a change of the owner of the means of transport is registered, the tax obligation is incumbent on the previous owner to the end of the month in which the transfer of ownership.

4. The tax obligation, referred to in paragraph 1. 1 and 2, is formed from the first day of the month following the month in which the means of transport has been registered on the territory of the Republic of Poland, and in the case of the acquisition of means of transport registered-from the first day of the month following the month in which the means of transport has been acquired.

4A. The tax obligation, referred to in paragraph 1. 1 and 2, also from the first day of the month following the month in which the means of transport is permitted again to traffic after the end of the period for which it was issued the decision of the registrant to temporary withdrawal of this vehicle.

4B. Registration of means of transport means the registration, with the exception of temporary registration, within the meaning of the provisions of the road traffic.

5. The tax obligation, referred to in paragraph 1. 1 and 2, shall expire at the end of the month in which the means of transport has been checked out or was the decision of the registrant on temporary withdrawal of the vehicle, or at the end of the month in which the elapsed time, to which the vehicle has been entrusted.

6. the entities referred to in paragraph 1. 1, are required to: 1) submit, by 15 February the competent authority tax, tax declarations from the means of transport for a given tax year, drawn up on the form according to the established pattern, and if the tax obligation was made after that date is within 14 days from the date of the occurrence of the circumstances justifying the emergence of this obligation;

2) adjust the declarations in the event of the circumstances affecting the creation or termination of tax liability, or a change of residence, or head offices – within 14 days from the date of the occurrence of these circumstances;

3) deposit calculated in the Declaration of the tax on means of transport – without request – to the account of the budget of the relevant municipality.

7. The competent authority in matters of tax on means of transport is the tax authority, which has a domicile or registered office of the taxpayer and, in the case of a multi-employer plan enterprise or entity, consisting of separate organizational units – the tax authority, in which the establishment is located or a unit with the means of transport subject to tax. In the case of joint proprietorship of a means of transport the competent authority is the tax authority is appropriate for the person or organizational unit that has been entered as the first registration of the vehicle.

8. The proper Minister of public financies shall determine, by regulation, a model Declaration, together with the annex referred to in paragraph 1. 6, and the specific scope of data contained therein, in particular the name and surname or name (the company) of the taxpayer, his residential or business address, tax ID and data relating to the subject matter of taxation, including the type, brand and type of transport, the year of manufacture, the registration number of the vehicle, the vehicle permissible laden mass, weight of the vehicle, the permissible laden mass of the combination, the number of axles, suspension type, the number of seats in the bus and the impact on the environment.

9. The proper Minister of public financies, in consultation with the competent Minister for information technology, shall determine by regulation: 1) format of electronic declaration the tax on means of transport and the layout of the information and the links between them in accordance with the provisions of the information technology activities of bodies pursuing public tasks;

2) way to send the Declaration to the tax on means of transport by means of electronic communication;

3) types of electronic signature, which should be stamped with the declarations on the tax on means of transport.

10. The proper Minister of public financies in the regulation referred to in paragraph 1. 9, shall take account in particular of: 1) the scope of the data contained in the model Declaration on the tax on means of transport specified in the regulation referred to in paragraph 1. 8, and the need for the repair of electronic signature;

2) the need to ensure the security, integrity and non-repudiation of the data contained in the declarations on the tax on means of transport and the need to protect them from unauthorized access;

3) limits the amount of tax liability, the amount of the overpayment or refund resulting from the Declaration of the tax on means of transport, as well as the requirements for the different types of electronic signature specified in the rules about electronic signatures, in particular with regard to the verification of the electronic signature and time-stamping.

11. the Council of the municipality may make, by resolution, the possibility of a Declaration on the tax on means of transport by means of electronic communication.

12. the certificate by the tax authority to declare to the tax on means of transport by means of electronic communication shall take place in accordance with the provisions of the information technology activities of bodies pursuing public tasks.

Article. 10. [the amount of the means of transport tax rates] 1. [10] the Council of the municipality determines, by resolution, the height of the tax rates of the means of transport, except that the annual rate of tax from one means of transport shall not exceed:


1) from the truck, referred to in article 1. 8, paragraph 1, depending on the maximum permissible laden mass of the vehicle: a) above 3.5 tonnes to 5.5 tons including-676.20, b) above 5.5 tons to 9 tons including-1028.00, c) above 9 tonnes – £ 1233.60;

2) from the truck, referred to in article 1. 8 section 2 – 2354.12 $-except that, depending on the number of axes, maximum permissible laden mass of the vehicle and the type of suspension of the tax rate may not be lower than the amounts referred to in annex 1 to this Act;

3) from the tractor or the weight referred to in article 1. 8 paragraph 3 – 1439.20 €;

4) from the tractor or the weight referred to in article 1. 8 paragraph 4, depending on the maximum permissible laden mass of the combination: a) to 36 tons including – £ 1819.56, b) above 36 tons-$ 2354.12 – except that, depending on the number of axes, maximum permissible laden mass of the vehicle and the type of suspension of the tax rate may not be lower than the amounts set out in annex 2 to this Act;

5) from the coupling of a trailer or semi-trailer as referred to in art. 8 paragraph 5-1233.60 PLN;

6) from the coupling of a trailer or semi-trailer as referred to in art. 8 paragraph 6, depending on the maximum permissible laden mass of the combination: a) to 36 tons including-1439.20 €, b) over 36 tonnes – £ 1819.56 – except that, depending on the number of axes, maximum permissible laden mass of the vehicle and the type of suspension of the tax rate may not be lower than the amounts referred to in annex 3 to this Act;

7) from the bus, depending on the number of seats: a) of less than 30 seats – £ 1439.20, b) equal to or greater than 30 seats – £ 1819.56.

2. In determining the rates referred to in paragraph 1. 1 paragraphs 1, 3, 5 and 7, the Municipal Council may vary the rates for individual types of objects of taxation, taking into account in particular the impact of the measure of transport on the environment, the year of manufacture or the number of places to sit.

3. If the upper limit of the rate of duty referred to in paragraph 1. 1 point 2, 4 or 6, is lower than the appropriate minimum rate specified in annexes 1 to 3 to the Act, the upper limit of the rate shall not be taken into account. In this case, the Municipal Council shall adopt tax rate from means of transport for individual types of vehicles in the amount of the appropriate rate specified in annexes 1 to 3 to this Act.

Article. 11. [Payment in instalments] 1. Tax on means of transport, subject to paragraph 2. 2, is paid in two instalments in proportion to the duration of the tax obligation, within a period of 15 February and 15 September of each year.

2. If the tax obligation: 1) on February 1, and before 1 September of the year concerned, the tax for that year is paid in two instalments in proportion to the duration of the tax liability within: a) within 14 days from the date of the creation of tax-and install, b) by 15 September of the year concerned-II installed;

2) as from 1 September of the year concerned, the tax is paid once within 14 days from the date of the emergence of tax liability.

3. If the tax obligation was or has expired in the course of the year, the tax for that year shall be determined in proportion to the number of months in which there was a duty.

Article. 11A. [refund of transport measures] 1. Taxpayers using the means of transport referred to in article 1. 8 paragraphs 1 to 6, for the operation of combined transport on the territory of the Republic of Poland shall be entitled to reimbursement of the tax paid from these funds.

2. the amount of the refund of the means of transport referred to in paragraph 1. 1, shall be determined, on the basis of the number of sheets of the load or no load by means of transport in carriage by rail in the fiscal year as follows: 1) from the 100 rides and more-100% of the amount of the annual tax;

2) from 70 to 99 rides including – 75% of the amount of the annual tax;

3) from 50 to 69 rides including – 50% of the amount of the annual tax;

4) from 20 to 49 rides including – 25% of the amount of the annual tax.

3. A refund of taxes paid from means of transport on the principles referred to in paragraph 1. 1 and 2 shall be made, the tax authority for the account of which the tax was paid, at the request of the taxpayer made no later than 31 March of the year following the tax year. Basis of preparation of the application is the data contained in the transport documents used in the performance of combined transport services, with the entry of the execution of the carriage by rail.

4. Tax refund from the means of transport is made in cash or to the bank account of the taxpayer's specified in the request, within 3 months from the date of submission of the application.

Article. 12. [exemption from tax on means of transport] 1. Shall be exempt from tax on means of transport: 1) under the condition of reciprocity-the means of transport in the possession of diplomatic, consular and other foreign missions, enjoying privileges and immunities under the laws, agreements or international customs, and members of their staff, as well as other people destroyed with them, if they are not Polish citizens and do not have a place of permanent residence in the territory of the Republic of Poland;

2) means of transport which are stocks mobilizacyjne, special vehicles and vehicles used for special purposes within the meaning of the provisions of the road traffic;

3) (repealed);

4) (repealed);

5) historic vehicles, within the meaning of the provisions of the road traffic.

2. (repealed).

3. (repealed).

4. the Council of the municipality may make other than those referred to in paragraph 2 concerned exemptions. 1, with the exception of exemptions for vehicles referred to in article 1. 8 paragraph 2, 4 and 6.

Article. 12A. [exclusion of application of reliefs and exemptions] Relief and tax exemptions granted on the basis of separate provisions do not apply to tax on means of transport.

Article. 12B. [the conversion rates for the next fiscal year] 1. The rates set out in annexes 1 to 3 to the Act, from 2004 onwards, are calculated for the next fiscal year in accordance with the percentage indicator of the euro exchange rate to the first working day October of the year in relation to the euro exchange rate in the year preceding the tax year.

2. For the conversion rates referred to in annexes 1 to 3 shall apply the exchange rate of the euro and national currencies published in the official journal of the European Union.

3. The proper Minister of public financies calculates each year the indicator referred to in paragraph 1. 1. If the indicator is less than 5%, the rate set out in annexes 1 to 3 do not change in the next tax year.

4. The proper Minister of public financies announce no later than 31 October of each year, by means of a notice in the official journal of the Republic of Poland "Monitor Polish" rate referred to in paragraph 1. 1, the next fiscal year, calculated in accordance with the rules referred to in paragraph 1. 1-3, rounding them up to whole cents.



Chapter 4 (repealed) Article. 13. (repealed).

Article. 14. (repealed).



Chapter 5 the fees local Art. 15. [market Fee] 1. The fee of the municipal market gets from natural persons, legal persons and unincorporated organisational units, making sales on the markets, subject to paragraphs 2 and 3. 2B. 2. Markets referred to in paragraph 1. 1, are all places in which it is carried out.

2A. (have lost power).

2B. the fair Fee is not subject to sales made in buildings or parts thereof.

3. The fee of the municipal market gets regardless of the duties provided for in the separate regulations for the use of the exhibition equipment and for other services provided by the leading market.

Article. 16. [exemption from toll] shall be exempt from the toll people and entities listed in the article. 15 paragraph 1. 1, which are taxable property tax in connection with the taxation of the trading posts.

Article. 17. [sojourn] 1. Sojourn tax is levied on individuals staying longer than a day for tourism, leisure or training: 1) in localities having the beneficial properties of climate, scenic landscape, and the conditions for stay of persons in these purposes, 2) in the villages located in areas which have been given protection status of the spa on the principles set out in the Act of 28 July 2005 on the medicinal uses of the Spa , spas and Spa protection areas and the municipalities of Spa (Journal of laws No. 167, item 1399, 2007. No 133, item 921 and 2009 # 62, item 504)-for each day of stay in these places.

1a. the tax is levied on individuals staying longer than a day for health purposes, tourist, or training in the villages located in areas which have been given the status of the spa on the principles set out in the Act of 28 July 2005 on medicinal uses, spas and Spa protection areas and the municipalities of Spa, for each day of stay in these places.

2. local Fees and charges of the Spa there is: 1) under the condition of reciprocity, from the members of the staff of diplomatic representations and consular offices, and other people destroyed them on the basis of laws, agreements or international customs, if they are not Polish citizens and do not have a place of permanent residence in the territory of the Republic of Poland;


2) from people in hospitals;

3) from people who are blind and their guides;

4) from the property tax payers by virtue of cottage situated in the locality in which charge local or spa;

5) from organized groups of children and young people at school.

2A. From the people, from whom the tax is charged, there is no fee.

3. the Council of Ministers, by regulation, specifies the minimum conditions which must comply with the city, where you can charge local, having regard to the diversity of regional and local conditions.

4. the Council of Ministers in the regulation referred to in paragraph 1. 3, specifies the conditions: 1) climate change;

2) landscaping;

3) to stay people in tourist villages or training.

5. the Council of the municipality shall be of corresponding to the conditions set out in the regulations issued on the basis of paragraph 1. 3 and 4, in which the local charge.

Article. 18. (repealed).

Article. 18A. [Charged from owning dogs] 1. The Municipal Council may introduce a charge from owning dogs. The fee collected from individuals who have dogs.

2. the fees from owning dogs is from: 1) the members of the staff of diplomatic representations and consular offices, and other people destroyed them on the basis of laws, agreements or international customs, if they are not Polish citizens and do not have habitual residence in the territory of the Republic of Poland-under the condition of reciprocity;

2) persons assigned to a significant degree of disability within the meaning of the provisions of the professional and social rehabilitation and employment of persons with disabilities – for one dog;

2A) persons with disabilities within the meaning of the provisions of the Act of 27 August 1997 on the professional and social rehabilitation and employment of persons with disabilities (Journal of laws 2008 No. 14, item 92, as amended.)-by virtue of an assistance dog;

3) people over the age of 65 years, leading its own household-by virtue of one dog;

4) agricultural tax payers from agricultural holdings is a holding no more than two dogs.

Article. 19. [for the setting and collection and payment terms and the rates] City Council, by resolution: 1) [11] Specifies the rules for fixing and collection and payment terms and the rates of fees set out in this Act, except that: (a)) the rate of toll does not exceed £ 597.86 per day, b) the rate of fees local destinations referred to in article 1. 17 paragraph 1. 1 paragraph 1 shall not exceed 1.67 zł per day, c) the rate of levy of the local in the villages with the protection status of the Spa may not exceed 2.40 zł per day, d) the rate of levy of the Spa may not exceed $3.33 per day) (repealed), f) the rate of levy from owning dogs may not exceed $100 per year from one dog;

2) may order the power consumption of these charges by way of collection and specify the tax collectors and the amount of remuneration for the collection;

3) can make other than those mentioned in the Act exemption from local charges in question.



Section 6 final provisions Art. 20. [change limits for quota rates] 1. Upper limits for quota rates referred to in article 1. 5. 1, art. 10 paragraph 1. 1 and art. 19, paragraph 1, applicable to the fiscal year are subject to change each year for the next fiscal year to the extent corresponding to the consumer price index during the first half of the year in which the rates change over time, relative to the same period of the previous year.

2. The proper Minister of public financies Announces by way of a notice in the official journal of the Republic of Poland "Polish Monitor", the upper limits of the rates fixed rate for each tax year taking into account the principles referred to in paragraph 1. 1, rounding them up to whole cents.

3. the prices referred to in paragraph 1. 1, shall be determined on the basis of a communication from the President of the Central Statistical Office announced in the official journal of the Republic of Poland "Monitor Polish" within 20 days after the end of the first half.

Article. 20A. [application of the laws in force in the year preceding the tax year] 1. In the case of nieuchwalenia the rates of local taxes or charges referred to in article 1. 5. 1, art. 10 paragraph 1. 1 and art. 19 (1) (a). (a) to (d), shall apply rates applicable in the year preceding the tax year, subject to the provisions of paragraph 2. 2.2. In the case of nieuchwalenia rates from the means of transport referred to in article 1. 10 paragraph 1. 1 point 2, 4 or 6, if the minimum rates for different types of vehicles are higher than the rates adopted for the year preceding the tax year – apply appropriate rates resulting from annexes 1 to 3 to this Act.

Article. 20b. [resolution relating to the granting of public aid] in the cases referred to in article 1. 5. 2-4, art. 7 paragraph 1. 3, art. 10 paragraph 1. 2, art. 12 paragraph 1. 4 and art. 19 paragraph 1 and 3, if the resolution of the Municipal Council provides for the grant of State aid, this decision should be made taking into account the provisions on State aid.

Article. 20 c [Grant de minimis aid] in the cases referred to in article 1. 5. 2-4, in the article. 10 paragraph 1. 2 and art. 19 paragraph 1 and 3, if the resolution of the Municipal Council provides for the grant of State aid, the aid shall be granted as de minimis aid.

Article. 20 d. [conditions for granting exemptions that constitute State aid] 1. The Council of Ministers shall determine, by regulation, the conditions for granting the exemptions constitute State aid, as referred to in: 1) art. 7 paragraph 1. 3, 2) art. 12 paragraph 1. 4 – with a view to ensuring the compatibility of aid with the conditions of admissibility laid down in the legislation of the European Union.

2. Draft resolution Municipal Council which provides for the granting of public aid, which does not take account of the conditions laid down in the regulations issued on the basis of paragraph 1. 1, shall be subject to the notification of the European Commission, unless the project provides: 1) the granting of aid under the block exemption regulation;

2) de minimis aid.

Article. 21. [the provisions of explanatory] Whenever in the separate regulations referred to road tax, it should be understood the tax on means of transport referred to in this Act.

Article. 22. (omitted).

Article. 23. [the provisions repealed] is repealed the Act of 14 March 1985 on taxes and fees (Journal of laws No. 12, item 50, 1988 No 19, item 132, 1989, no. 35, item 192 and No. 74, item 443 and of 1990 No. 34, item 198).

Article. 24. [entry into force] this Act shall enter into force on the date of the notice and shall apply to the fees due after that date and starting from fiscal year 1991 to taxes.



 

 

1) this Act shall be made in respect of its implementation of the regulation the following directives of the European Communities: 1) of Directive 92/106/EEC of 7 December 1992 on the establishment of common rules for certain types of combined transport of goods between Member States (OJ. EC-L 368 of 17.12.1992);

2) Directive 1999/62/EC of 17 June 1999 on the charging of heavy goods vehicles the use of certain infrastructures (OJ. EC-L 187 of 20.07.1999).

The data relating to the Declaration of the European Union, provided in this law-on the day of the Republic of Poland in the European Union membership-applies to the notice of those acts in the official journal of the European Union-Special Edition.

Annex 1. [The MINIMUM RATES of TAX for VEHICLES referred to in article 8 paragraph 2 of Act]

The annexes to the Act of 12 January 1991.

Annex No 1 MINIMALNEPODATKU RATES for VEHICLES referred to in article 1. 8, paragraph 2 of law number of axles and maximum permissible mass (in tonnes) of the minimum tax rate (in dollars) not less than less than running axis (axes) with air suspension or suspension recognized as being equivalent to other driving axle suspension systems 1 2 3 4 two axles 12 13 0 123 13 14 123 340 14 15 340 479 15 479 1 084 three axles 12 17 123 214 17 19 214 439 19 21 439 570 21 23 570 878 23

25 878 1 365 25 878 1 365 four axles and more 12 25 570 578 25 27 578 902 27 29 902 1 432 29 31 1 432 2 124 31 1 432 2 124 annex 2. [The MINIMUM RATES of TAX for VEHICLES referred to in article 8, paragraph 4 of Act]

Appendix 2 MINIMUM RATES of TAX for VEHICLES referred to in article 1. 8, paragraph 4 of Act number of axles and maximum permissible mass of the combination: tractor + semitrailer, gas ballast tractor + trailer (in tonnes) of the minimum tax rate (in dollars) not less than less than running axis (axes) with air suspension or suspension recognized as being equivalent to other driving axle suspension systems 1 2 3 4 two axles 12 18 0 33 18 25 230 416 25 31 485 796 31 1 223 1 678 three axles 12 40 1 079 1 492 40 1 492 2 207

 


Annex 3. [The MINIMUM RATES of TAX for VEHICLES referred to in article 8, paragraph 6 of the law]

Annex # 3 MINIMUM RATES of TAX for VEHICLES referred to in article 1. 8 PARAGRAPH 6 of Act number of axles and maximum permissible mass of the combination: semitrailer/trailer + motor vehicle (in tonnes) of the minimum tax rate (in dollars) not less than less than running axis (axes) with air suspension or suspension recognized as being equivalent to other driving axle suspension systems 1 2 3 4 One DC 12 18 0 22 18 25 154 277 25 277 486 two axles 12 28 182 268 28 33 531 736 33 38 736 1 118 38 995 1 472 three axles 12 38 586 816 38 816 1 109 [1] tax rate from means of transport for 2014 have been announced in the notice of the Minister of Finance of 7 October 2013 on means of transport tax rates applicable in 2014 (M.P.. 812).

[2] Currently: the Act of 2 July 2004, the freedom of economic activity (OJ No 173, item 1807), which entered into force on 21 August 2004, pursuant to article 18. 86 of the Act of 2 July 2004 – provisions introducing freedom of economic activity law (Journal of laws No. 173, POS. 1808).

[3] on the basis of the judgment of the Constitutional Court of 13 September 2011 (OJ # 206, item. 1228) art. 2. 1 paragraph 3 in connection with the article. 1A paragraph 1. 1 point 2 is understood in such a way that it does not apply to underground mining and workings can refer to objects and devices located in the excavation, is compatible with the principle of the legality of the tax regulations and the principle of correct legislation wywodzonymi of the article. 217 in connection with art. 84 and article. 2 the Constitution of POLAND.

[4] Currently: agricultural property Agency, according to the article. 18 paragraph 1. 1 of the law of 11 April 2003 on developing agricultural regime (Journal of laws No. 64, item 592), which entered into force on 16 July 2003.

[5] Given in the Act rates are out of date.

Upper limits for quota bidding for 2014 are announced in the notice of the Minister of Finance of 7 August 2013 on limits for quota rates of local taxes and fees in 2014 (M.P.. 724).

[6] on the basis of the judgment of the Constitutional Court of 26 September 2013 (OJ, item 1185) art. 5. 1 point 2 (a). (d)) is in compliance with the article. paragraph 167. 1 and 4 in conjunction with article. 16 paragraph. 2 the Constitution of POLAND in connection with the article. 9. 1, 2 and 3 in conjunction with article. 12 paragraph 1. Indent 7 the European Charter on local self-government, drawn up in Strasbourg on 15 October 1985 (Journal of laws of 1994, no. 124, 607 and from 2006, # 154, poz. 1107) and is not incompatible with article 4. 15 paragraph 1. 1 and 2 of the Constitution.

[7] Now: people of total incapacity for work, and inability to independent existence or total incapacity for work, according to the article. 10 paragraph 1. 1 and 2 of the Act of 28 June 1996 amending certain laws on retirement pension and social insurance (Journal of laws No. 100, item. 461), which entered into force on 1 September 1997.

[8] Article. 7 paragraph 1. 1 the following point 12, set by the article. 55 paragraph 1 of the law of 13 December 2013 family vegetable gardens (OJ of 2014.40). The change came into force on January 19, 2014.

[9] Article. 7 paragraph 1. 2 point 6 of the repealed by article. 55 paragraph 2 of the law of 13 December 2013 family vegetable gardens (OJ of 2014.40). The change came into force on January 19, 2014.

[10] Given in the Act rates are out of date.

Upper limits for quota bidding for 2014 are announced in the notice of the Minister of Finance of 7 August 2013 on limits for quota rates of local taxes and fees in 2014 (M.P.. 724).

[11] Given in the Act rates are out of date.

Upper limits for quota bidding for 2014 are announced in the notice of the Minister of Finance of 7 August 2013 on limits for quota rates of local taxes and fees in 2014 (M.P.. 724).

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