Regulation By The Minister For Justice Of 28 June 2004 Concerning The Determination Of The Types And Extent Of Information To Be Provided To The Tax Authorities By The Courts, Bailiffs And Notaries, And The Term, Forms, Taking Into Account The Form Of ...

Original Language Title: ROZPORZĄDZENIE MINISTRA SPRAWIEDLIWOŚCI z dnia 28 czerwca 2004 r. w sprawie określenia rodzajów i zakresu informacji przekazywanych organom podatkowym przez sądy, komorników sądowych i notariuszy oraz terminu, formy, z uwzględnieniem formy wypisu aktu i s

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On the basis of article. 84 § 2 of the Act of 29 August 1997-tax (Dz. u. Nr 137, poz. 926, as amended – 1)) are managed as follows: § 1. Whenever the regulation is talking about Ccp-it should be the law of 17 November 1964 – code of civil procedure (OJ No 43, item 296, as amended. 2)).

§ 2. The courts shall transmit to the competent tax authority locally according to their Office, within a time limit to 15 of each month, the following information resulting from events that may give rise to a tax liability: 1) [1] copies of the provisions of the (settlement): the Division of joint property (art. 567 CCP), the confirmation of the acquisition of property through Usucaption (article 610 § 2 CCP), to abolish the ownership (article 622-625 Kpc), having satisfied the acquisition of inheritance (article 669 , art. 677. 681. 690 § 2 CCP), the repeal of the provisions on the determination of the acquisition of inheritance (article 678 CCP), to amend the provisions concerning the acquisition of the inheritance (article 1 § 1 679 CCP), the section inheritance (article 688 CCP), concerning the European credentials of the succession (art. 11421.11424 Kpc), przysądzeniu property (art. 998 CCP) and other assets from which the executions carried out according to the provisions on the enforcement of the real estate;

2) written information: (a)) of newly registered and plotted over the last month of sworn interpreters, b) made during last month's first entry in the register of entrepreneurs, in so far as the Court has not surrendered to the authority to tax information pursuant to article 4. 19b paragraph 2. 1 of the Act of 20 August 1997, of the national court register (Journal of laws of 2001 No. 17, item 209, as amended. 3)), and deletions from the record, with the address and subject for entrepreneurs.

§ 3. Court bailiffs shall communicate, not later than the 15th day of each month, the written information about made during last month's sales of seized property and rights enforcement and the amount of the taxes referred to in article 1. 18 of the Act of 11 March 2004 on tax on goods and services (OJ l. Nr 54, poz. 535, as amended. d.) and in the article. 103 of the Act of 6 December 2008 on excise duties (OJ of 2009 No 3, item 11)-the tax authorities competent for the debtor because of the taxation of the goods and services tax, respectively, sales or excise.

§ 4. The information listed in § 2 paragraph 2 and § 3 paragraph 1. 1 may be submitted in electronic form.

§ 5. Notaries public shall transmit to the competent tax authority locally according to their Office, within a time limit to 7 each month, extracts issued during the previous month, documenting the legal acts subject to the provisions of the Act of 28 July 1983 of the inheritance tax and gift tax (Journal of laws of 2004 No. 142, poz. 1514, with further amendments) or of the law of September 9, 2000, the tax on civil law transactions (OJ 2007 No. 68 , item. 450 and no. 176, item. 1238, 2008 No. 209, item. 1319 and 2009 No. 22, item. 120): 1) deeds, if the notary as a payer of these taxes has not surrendered to the authority copies of tax deeds on the basis of article. 18 paragraph 1. 2 of the law on inheritance and gift tax or article. 10 paragraph 1. 3A of the Act on tax on civil law transactions, 2) registered acts of the credentials of the inheritance, 3) [2], the European credentials of succession-which may give rise to a tax liability.

§ 6. Information within the range specified in the regulation, except in the case of the information referred to in § 3 paragraph 1. 1 point 2, which for the period from 1 July 2003 to the date of entry into force of this regulation, shall be communicated not later than on 1 August 2004, in so far as they were prepared by the entities referred to in article 1. 84 of the law of 29 August 1997-tax.

§ 7. This Regulation shall enter into force on the date of the notice, with the exception of § 3 paragraph 1. 1, paragraph 2, which shall enter into force after the expiry of 14 days from the date of notice. 4) 1) changes that Bill were announced in OJ 1997 No. 160, item. 1083, 1998, No. 106, item. 668, 1999 No. 11, item. 95 and No 92, POS. 1062, 2000 No. 94, item. 1037, Nr 116, poz. 1216, no. 120, item. 1268 and no. 122, item 1319, 2001, no. 16, item. 166, no. 39, item. 459, no. 42, item. 475, No 110, POS. 1189, no. 125, item 1368 and No 130, poz. 1452, 2002, no. 89, item. 804, no. 113, item. 984, No 153, item. 1271 and no. 169, item. 1387, 2003 No 130, poz. 1188, Nr 137, poz. 1302, no. 170, item. 1660 and No 228, item. 2255 and 2256 and 2004 No 29, item. 257, Nr 64, poz. 593, no. 68, item. 623, no. 91, item. 868, no. 93, item. 894, Nr 116, poz. 1205, no. 122, item. 1288, Nr 123, poz. 1291 and no. 146, item. 1546.2) of the said law were promulgated in OJ No 15 of 1965, poz. 113, 1974, no. 27, item. 157 and no. 39, item. 231, 1975 No. 45, item. 234, 1982 No. 11, item. 82 and no. 30, poz. 210, 1983, no. 5, item. 33, 1984, no. 45, item. 241 and 242, 1985, no. 20, item. 86, 1987, no. 21, item. 123, 1988, no. 41, item. 324, 1989 No. 4, item. 21 and no. 33, item. 175, 1990, no. 14, item. 88, no. 34, item. 198, No 53, item. 306, no. 55, item. 318 and no. 79, item. 464, 1991, no. 7, item. 24, no. 22, item. 92 and no. 115, item. 496, 1993, No 12, POS. 53, 1994, no. 105, item. 509, 1995, no. 83, item. 417, 1996, no. 24, item. 110, no. 43, item. 189, no. 73, item. 350 and no. 149, poz. 703, 1997, no. 43, item. 270, Nr 54, poz. 348, no. 75, item. 471, No 102, item. 643, no. 117, item. 752, no. 121, item. 769 and 770, no. 133, item. 882, no. 139, item. 934, No 140, item. 940 and no. 141, item. 944, 1998, No. 106, item. 668 and no. 117, item. 757, 1999 No 52, item. 532, 2000 No. 22, item. 269 and 271, no. 48, item. 552 and 554, no. 55, item. 665, no. 73, item. 852, no. 94, item. 1037, Nr 114, poz. 1191 and 1193 and no. 122, item. 1314, 1319 and 1322, 2001 No 4, item. 27, no. 49, item. 508, no. 63, item. 635, no. 98, item. 1069, 1070 and 1071, Nr 123, poz. 1353, no. 125, item. 1368 and no. 138, item. 1546, 2002, no. 25, item. 253, Nr 26, poz. 265, no. 74, item. 676, no. 84, item. 764, Nr 126, poz. 1069 and 1070, no. 129, item. 1102, no. 153, item. 1271, no. 219, poz. 1849 and no. 240, poz. 2058, 2003 No 41, poz. 360, no. 42, item. 363, no. 60, item. 535, Nr 109, poz. 1035, no. 119, item. 1121, Nr 130, poz. 1188, no. 139, item. 1323, no. 199, poz. 1939 and No 228, item. 2255 and 2004 No 9, poz. 75, no. 11, item. 101, no. 68, item. 623, no. 91, item. 871, no. 93, item. 891 and no. 121, item. 1264.3) revision of the text of the single listed the Bill were announced in OJ 2001 No. 110, item. 1189, 2002, no. 1, item. 2 and no. 113, item. 984, 2003 No. 49, item. 408, no. 60, item. 535, no. 96, item. 874, no. 217, POS. 2125, No 228, item. 2256 and no. 229, item. 2276 and of 2004 No. 96, item. 959.4), this regulation was preceded by a regulation of the Minister of Justice of 24 March 2000 determining the types and extent of information to be provided to the tax authorities by the courts, bailiffs and notaries, and the time and manner of their transmission (Dz. u. Nr 26, poz. 315), which has lost power on 1 July 2003.

[1] § 2 paragraph 1 shall be inserted in section 1 point 1 established by the Decree of the Minister of Justice of 13 August 2015. amending the regulation on the determination of the types and extent of information to be provided to the tax authorities by the courts, bailiffs and notaries, and the term, forms, taking into account the form of an extract of the Act and how they communicate (OJ poz. 1174). The amendment entered into force on 17 August 2015.

[2] § 5 para 3 by § 1 point 2 of the Decree of the Minister of Justice of 13 August 2015. amending the regulation on the determination of the types and extent of information to be provided to the tax authorities by the courts, bailiffs and notaries, and the term, forms, taking into account the form of an extract of the Act and how they communicate (OJ poz. 1174). The amendment entered into force on 17 August 2015.