Regulation Of The Minister Of Finance Of 24 December 2002 On Salary Payers And Collectors Receive Taxes To The State Budget

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 24 grudnia 2002 r. w sprawie wynagrodzenia płatników i inkasentów pobierających podatki na rzecz budżetu państwa

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On the basis of article. 28 § 3 of the Act of 29 August 1997 – tax (Journal of laws No. 137, item 926, as amended. 2)) are managed as follows: § 1. 1. Payers and collectors have paid with respect to the timely payment of taxes amounting to: 1) 0.3% of the amount of tax collected by payers to the budget of the State;

2) 0.1% of the amount of tax collected by the meter reader for the State budget.

2. the amount of the salary is deducted from the amount of tax collected by, payers or collectors.

§ 2. Payer or debt collector who has collected the tax unduly or higher from the payable, is obliged to return the undue remuneration on account of the competent tax office, together with interest for late payment.

§ 3. This Regulation shall enter into force on 1 January 2003.3) Finance Minister: and. 1) directs the Finance Minister Ożóg Government Department-public finances, based on § 1 paragraph 1. 2 paragraph 2 of the regulation President of the Council of Ministers of 29 March 2002 on the detailed scope of the Minister of Finance (Journal of laws No. 32, item 301, no. 43, item 378 and # 93, poz. 834).

2) amendments referred to the Act were announced in the journal of laws of 1997, no. 160, item. 1083, 1998, no. 106, item. 668, 1999 # 11. 95 and No 92, POS. 1062, 2000 No. 94, item. 1037, Nr 116, poz. 1216, no. 120, item. 1268 and # 122, item. 1315, 2001 No 16, poz. 166, no. 39, item. 459, no. 42, item. 475, no. 110, item. 1189, no. 125, item. 1368 and # 130, poz. 1452 and the 2002 No. 89, item. 804, # 113, item. 984, No 153, item. 1271 and # 169, item. 1387.3) the scope of the matters regulated by this regulation was regulated in the regulation of the Minister of Finance of 4 May 2001 on the implementation of certain provisions of the Act-tax (Journal of laws No. 40, p. 463), which in this respect shall cease to have effect on the date of entry into force of this regulation.

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