Key Benefits:
ACT
of 30 August 2002
the restructuring of certain public-law debts from entrepreneurs
Chapter 1
General provisions
Article 1. [ Regulatory scope] 1. The Act shall specify:
1) conditions for the restructuring of public-law receivables from entrepreneurs, hereinafter referred to as "restructuring"
(2) the rules on the determination of claims subject to restructuring and the procedure for restructuring;
3) the conditions for obtaining tax preferences for entrepreneurs who do not have tax arrears.
2. Restructuring is covered by the entrepreneurs referred to in the regulations on the conditions of admissibility and supervision of public aid to entrepreneurs, in particular, who lose their ability to compete in the market, expressing themselves especially in significant (b) the amount of the total amount of the total amount of the total amount of the total amount of the total amount of the total amount of the amount of the total amount to be paid by the end of the year in which the euro is to be used.
Article 2. [ Definitions] Whenever there is a law in the law:
1) entrepreneurs-this is understood by the entrepreneur referred to in art. 2. 2 and 3 of the Act of 19 November 1999r. -Law of economic activity (Dz. U. Nr 101, pos. 1178, of 2000 Nr 86, pos. 958 i Nr 114, poz. 1193, 2001 Nr 49, poz. 509, Nr 67, poz. 679, No 102, pos. 1115 and No. 147, pos. 1643 and 2002. No. 1, pos. 2, Nr 115, poz. 995 i Nr 130, poz. 1112) domiciled or established in the territory of the Republic of Poland as a taxable person, a payer, a legal successor or a third party corresponding to the tax arrears or any other liable for payment of debts, o which are referred to in art. 6;
(2) the restructuring authority shall be understood by that tax authority, the customs authority or any other competent authority for the collection of the duties referred to in Article 3. 6-the authority of the first instance;
3) known receivables-it is understood by the receivables, including disputed claims, resulting from the records or records kept by the restructuring authority or from other data held by that body, and in particular the testimonies, statements, decisions and provisions;
4) the disputed receivables shall be understood by the claims referred to in Article 4. 6, which is the subject of a dispute, where:
(a) the decision relating to the claim in question before 1 July 2002 has been lodged with an appeal or a complaint before the court,
(b) the decision relating to the claim in question, issued before 1 July 2002, shall be the subject of an action for annulment, resumption of proceedings, amendment or repeal, or a finding of an expiry, initiated upon request;
(5) a restructuring programme-a programme drawn up by the trader, which contains, in particular, an analysis and an assessment of the economic and financial condition of the entrepreneur, the definition of the means of action which can be achieved by a sustainable development the improvement of the financial result, together with an indication of the sources of financing of the restructuring projects, the forecast of economic and financial effects-the aim of which is to improve the economic situation of the entrepreneur, to create prospects for its the creation of new jobs;
6) entrepreneurs subject to restructuring programmes-it is understood by the entrepreneurs who are subject to different forms of restructuring on the basis of the laws:
(a) of 26 November 1998. adjustment of hard coal mining to operate under market economy conditions and the specific powers and tasks of mining municipalities (Dz. U. Nr 162, pos. 1112 and 2001 Nr 5, pos. 41 and No. 154, pos. 1802),
(b) of 7 October 1999. to support the restructuring of industrial defence potential and technical modernization of the Armed Forces of the Republic of Poland (Dz. U. Nr. 83, pos. 932, of 2000 Nr 119, item. 1250 and 2001. Nr 76, pos. 805 and No. 100, pos. 1080),
(c) of 14 July 2000. restructuring the financial restructuring of sulphur mining (Dz. U. No 74, pos. 856),
(d) of 8 September 2000. on the commercialisation, restructuring and privatisation of the state-owned enterprise "Polskie Koleje Państwowe" (Dz. U. Nr. 84, pos. 948 and 2001 No. 100, pos. 1086 i Nr 154, pos. 1802),
(e) of 24 August 2001. restructuring of the iron and steel industry (Dz. U. Nr. 111, pos. 1196).
Article 3. [ Exemption of application of the law] 1. The Act does not apply to entrepreneurs located in liquidation or in bankruptcy.
2. To entrepreneurs who have submitted a request for the initiation of restructuring proceedings on the basis of public aid rules for entrepreneurs of particular importance for the labour market, the law shall apply with regard to these provisions.
Article 4. [ Restructuring of receivables] Restructuring of the claims referred to in Article 6, consists in remission of these claims in their entirety, including interest on late payment or a prolongation fee, in accordance with the rules laid down in the Act.
Article 5. [ Right to tax bonus] 1. The tax premium is the right of the entrepreneur to pass, in the fiscal year starting in 2002, to the costs of obtaining income tax income, receivables written off as uncollectible or reserves created to cover claims-previously included in the revenue due, where those claims:
1) are due from entrepreneurs and
2) have not been settled by debtors for a period of at least 90 days from the date of establishment of the claim, and
3. they constituted the revenue due to the trader before 1 July 2002, and
4) have been reported to the competent tax office within the time limit and within the scope specified in the Act.
2. The rules for the use of the tax bonus referred to in paragraph. 1, specify the rules
Chapter 3.
Article 6. [ Claims subject to restructuring] 1. Restructuring shall be subject to the following claims:
1. known as at 30 June 2002. arrears, subject to paragraph. 4 and art. 16, from the title:
(a) taxes:
-personal income,
-the flat-rate income from certain revenues generated by natural persons,
-corporate income,
-from goods and services,
-excise duty,
-abolished before the entry into force of the Act,
(b) customs duties,
(c) payments from profit;
2. known as at 31 December 2001. Arrears to:
(a) the Social Insurance Fund, for contributions due up to 31 December 1998. -in full, and in respect of contributions due for the period from 1 January 1999. until 31 December 2001 -in the part financed by the payer, subject to the paragraph. 3 and 4 and Art. 11 and 16,
(b) the Labour Fund, in respect of contributions due,
(c) the Occupational Benefit Guaranteed Fund, due to contributions due,
(d) the State Fund for the Rehabilitation of the Disabled, for payment due,
e) National Fund for Environmental Protection and Water Management, for due fees and fines to be determined on the basis of the provisions of the Geological and Mining Law and the product fees collected on the basis of the provisions on obligations economic operators with regard to the management of certain waste and the payment of the product fee and the payment of the deposit;
(3) interest on arrears on arrears listed in points 1 and 2;
2. Restructuring shall also be subject to:
1) the arrears referred to in paragraph. 1 for which, until 30 June 2002, Whereas decisions which are to be broken down into instalments or to delimit the time limit for payment have been issued, or where such arrears are due to contentious debts;
2. the carry-over fees established in connection with the decisions referred to in point 1.
3. There shall be no restructuring of the arrears on the pension insurance contribution.
4. There shall also be no restructuring of tax and customs arrears as defined in the decision of the competent tax authority, customs body or tax inspection body, and receivables for social security contributions, contributions to the Labour Fund and Fund of Guaranteed Employee Benefits, contributions to the State Fund for Rehabilitation of the Disabled and the fees and penalties for the National Fund for Environmental Protection and Water Management determined as a result of the control proceedings-if These arrears have been defined in connection with the performance of legal acts to circumvent the tax rules, the customs duties, social insurance or the provisions concerning the dimension and collection of such duties.
Article 7. [ Restructuring body] 1. The Act applies mutatis mutandis to receivables from entrepreneurs in respect of tax liabilities constituting the income of budgets of local government units, if the body constituting the competent authority of the local government takes a resolution on the restructuring of these claims, with the exception of taxes which are not related to the establishment of the business.
2. The killing of receivables of self-government units on the basis of the Act shall not entitles those entities to compensate for the loss of their income from that title by the state budget.
3. In the case referred to in paragraph. 1, the restructuring authority shall be the chairman of the management board of the local government unit, subject to the paragraph. 4.
4. If the tax liability referred to in paragraph 1, shall be charged by the tax office, the restructuring authority, in terms of that obligation, shall be the office.
5. The glory referred to in the mouth. 1, the body constituting the units of local government shall be taken within 30 days from the date of entry into force of the Act.
6. An entrepreneur who is involved in the restructuring proceedings of the claims referred to in paragraph 1. 4, shall be obliged, together with the application, to submit to the restructuring authority a resolution taken by the authority constituting the competent authority of the local government, if the restructuring authority is not the authority that has taken such a resolution.
7. Failure to comply with the term specified in the paragraph. 5 shall not be subject to the restructuring proceedings of the claims referred to in paragraph 5. 4.
Article 8. [ Unexpired receivables] 1. Non-expired receivables from the entrepreneur, subject to restructuring on the basis of the laws listed in art. 2 point 6 may be subject to restructuring proceedings in respect of and on the basis of the rules laid down in this Act.
2. In the case referred to in paragraph. 1, a restructuring carried out on the basis of the laws mentioned in art. Article 2 (6) shall be subject, at the request of the trader, to remission in respect of dues referred to in Article 6. 6, subject to restructuring under this Act.
3. An entrepreneur requesting the subject of restructuring proceedings as defined in this Act shall be obliged, not later than 45 days from the date of submission of the application referred to in art. 12 (1) 1, present to the restructuring authority, issued by the competent authority, decision or other document confirming the remission of restructuring proceedings carried out on the basis of the laws listed in Art. 2 point 6.
4. Until the presentation of the decision or other document confirming the remission of restructuring proceedings, in respect of the receivables referred to in the paragraph. 1, carried out on the basis of the laws mentioned in art. 2 point 6, the restructuring proceedings initiated pursuant to this Act shall be suspended, subject to paragraph. 5. The period of suspension of proceedings shall not extend the time limit for the decision to terminate the restructuring proceedings, referred to in art. 21 (1) 1.
5. In the event of failure to meet the deadline referred to in paragraph. 3, the restructuring proceedings initiated pursuant to this Act shall be remitted by law. By virtue of the law, restructuring shall resume under the laws set out in the Article. 2 point 6.
6. The claim may be covered only by one restructuring procedure.
Chapter 2
Restructuring proceedings
Article 9. [ Provisions applicable to restructuring] The following provisions shall apply to the restructuring:
1. Tax Ordinance in respect of receivables listed in Art. 6 para. 1 point 1,
2. appropriate to the dimension and collection of the duties referred to in Article 3. 6 para. 1 point 2
-unless the Act provides otherwise.
Article 10. [ Cancellation of receivables] 1. The claims referred to in Art. 6 para. 1 points 1 and 2 (a) d and e, subject to restructuring, shall be redeemed on condition that the trader:
1) present to the restructuring authority, subject to art. 13 (1) 3, the restructuring programme and the information on its current financial situation, including the data referred to in Article 3 (3). 1 (1) 2, and
2) will pay the restructuring fee referred to in art. 19, and
3) at the date of the decision on the completion of the restructuring referred to in art. 21 (1) Article 1 (1) does not have an arrears on the claims referred to in Article 1 (1). 6, with the exception of the claims referred to in Article 6. 11 (1) 1 point 2 and paragraph. 3, not subject to restructuring, belonging to the characteristics of the restructuring authority concerned.
2. The data mentioned in the paragraph. 1 point 1 shall be submitted together with the application referred to in Article 1. 12 (1) 1, and the information containing the basic data on the current financial situation of the trader also after 11 months from the date of service of the decision on the conditions of restructuring, but not later than 14 months from the date of service this decision.
3. The condition listed in the mouth. 1 point 3 shall also be deemed to be met where the obligation or arrears mentioned in that provision, together with interest on late payment, not covered by the restructuring procedure, are to be taken before the decision on the termination of the restructuring is completed, Article 2 21 (1) 1 point 1, spread over instalments or the time limits for payment shall be deferred, on the basis of the rules laid down in Article 1. 11 or in separate regulations.
4. Determination or arrangement in another form of arrears by virtue of the obligations referred to in Article 6 para. 1 (1) or (2) after the decision to terminate the restructuring referred to in Article 1 (1) or (2) 21 (1) Article 1 (1) does not constitute a breach of the condition referred to in paragraph 1. 1 point 3.
5. The provisions of the paragraph. 1-4 shall apply mutatis mutandis to receivables from traders in respect of tax liabilities constituting the income of the budgets of local government units, in the event of a resolution as referred to in art. 7 ust. 1.
Article 10a. [ Redemption conditions] Claims referred to in Article 6 para. 1 point 2 (a) a-c, subject to restructuring, shall be redeemed once the operator has fulfilled the conditions laid down in Article 3 (1) of the EC 10 para. 1 and 2, if the trader at the date of the decision referred to in art. 21 (1) In accordance with Article 1 (1), there is no arrears in respect of contributions to pension insurance, other social contributions in the part financed by the insured person and contributions to the general health insurance, excluding debts, on the which are referred to in art. 11 (1) 1 point 2. Article 10 (1) 3 and 4 shall apply mutatis mutandis.
Article 11. [ Repayment of arrears] 1. Known as at 30 June 2002 Arrears in amphibian:
1. the claims listed in Article 6 para. 1 point 1, not subject to restructuring proceedings, shall be repaid by 29 February 2004. by an entrepreneur who has submitted a request for restructuring;
2. the contributions referred to in Article 3. 10a, due for the period from 1 January 1999. by 30 June 2002, including interest on arrears, which are not subject to restructuring, shall be repaid by 28 February 2005. by an entrepreneur who has submitted a request for restructuring.
2. Paragraph Recipe Point 1 shall apply mutatis mutandis to the amounts of duty referred to in Article 1. 6 para. 1 point 2 (a) d i e.
3. Paragraph Recipe Point 2 shall apply mutatis mutandis to the claims referred to in Article 3. 6 para. 1 point 2 (a) b and c.
Article 12. [ Initiation of restructuring proceedings] 1. The luck of the restructuring proceedings shall be made at the request of the entrepreneur filed within 45 days from the date of entry into force of the Act. The restructuring proceedings shall be initiated on the date of receipt of the request to the competent restructuring authority.
2. The entrepreneur submits the application referred to in the paragraph. 1, to the restructuring authority competent due to the place of residence or the seat of the entrepreneur on the date of entry into force of the Act, separately to each competent authority due to the obligations referred to in art. 6, subject to paragraph. 3 and 4.
(3) If the restructuring authority is competent in cases of more than one type of debt to be restructured, one application shall consist of all types of duty which are in the jurisdiction of that authority.
4. The tax office, to which the application is submitted, conducts restructuring proceedings in respect of all tax obligations referred to in art. 6 para. 1
Point 1.
5. The provisions of the paragraph. 4 shall apply mutatis mutandis to the restructuring authorities examining applications for the restructuring of customs duties.
6. The application submitted after the deadline referred to in paragraph. 1, shall be left without consideration.
7. An entrepreneur shall be obliged to notify the restructuring authority of the liquidation of the activity or the opening of winding-up proceedings against it or the announcement of bankruptcy within 7 days of the existence of such circumstances.
Article 13. [ Application content] 1. The application referred to in art. 12 (1) 1, contains the declaration of the types of receivables referred to in Article 6, and the information to which the authorities of the undertaking submit restructuring applications, if the restructuring is covered by the claims remaining in the characteristics of the various restructuring bodies.
2. The application referred to in Art. 12 (1) 1, shall be attached:
(1) the restructuring programme, subject to paragraph 1. 3;
2. the list of claims and any due debts of the trader containing:
(a) the identity of the debtors and creditors, and
(b) information on the amount of these debts and due debts, and
(c) a schedule for the repayment of due obligations
3) a copy of the records of fixed assets and intangible assets together with the information on the burdens laid down therein,
4) justification of the application of the restructuring fee in the amount referred to in art. 19 (1) 1 (1) and (2).
3. Small entrepreneur, within the meaning of the Act referred to in art. 2 point 1, there is no obligation to attach a restructuring programme.
4. The application referred to in art. 12 (1) 1, the resolution referred to in Article shall also be attached. 7 ust. 5, decision or other document referred to in art. 8 ust. 3, taking into account the time limits laid down in those provisions.
5. The request referred to in art. 12 (1) 1, not containing any of the data or annexes referred to in the Article. 10 para. 1 point 1 and paragraph 1. 1 and 2, is left without consideration.
Article 14. [ Consequences of initiation of restructuring proceedings] 1. From the date of the opening of the restructuring proceedings until the date of the decision on the termination of the restructuring referred to in art. 21 (1) 1, the execution is halted:
(1) decisions which are to be broken down into instalments or which depart from the date of payment of the claims covered by that application;
2. the claims covered by the application referred to in Article 3. 12 (1) 1, subject to restructuring.
2. Welcomes of enforcement proceedings and treasury penalties shall be suspended until the date of the decision on completion of the restructuring referred to in art. 21 (1) 1.
3. The running of the limitation period for the payment of the debts covered by the restructuring shall be suspended for the period from the date of the opening of the restructuring proceedings, until the date of the decision on the completion of the restructuring referred to in art. 21 (1) 1.
Article 15. [ Disputed Claims] In the event of the existence of a dispute, the proceedings on the restructuring shall be suspended until the final day of the dispute by the final decision or until the date of withdrawal of the application, of the appeal or of the action.
Article 16. [ Exclusion of disputed claims] 1. At the request of the entrepreneur, the contentious debts may be excluded from the restructuring. In this case, no Article shall be applied. 15.
2. The contentious claims, disabled at the request of the entrepreneur, shall not be re-included in the restructuring.
Article 17. [ Amount of claims] The restructuring authority shall determine the amount of receivables subject to the restructuring of the accounts
Article 18. [ Decision on restructuring conditions] 1. The restructuring authority shall, within 45 days from the date of initiation of the restructuring procedure, issue a decision on the conditions of restructuring, if from the analysis of the application referred to in art. 12 (1) 1, and the documents and data referred to in Article 1, which are attached to it. 13, it follows that the intended actions will lead to countering the phenomena referred to in art. 1 (1) 2.
2. In the decision referred to in paragraph. 1, the restructuring authority shall determine:
1. the total amount of the claims covered by the restructuring remaining in its jurisdiction, giving also the nature and amount of the individual claims and the period to which the claim relates;
(2) the amount of the restructuring charge;
(3) the conditions for repayment of the duties referred to in Article 3. 11 (1) 1 point 2 and in Article 6 para. 1 point 2 (a) b and c;
(4) the rules governing the payment of repayable debts and the restructuring charge, if the restructuring authority considers it necessary.
3. In the case of reasonable doubts as to the advisability or the basis for restructuring the receivables from the entrepreneurs covered by the restructuring programmes, the restructuring authority shall, within 20 days from the date of receipt of the request referred to in art. 12 (1) 1, and the documents and data referred to in Article 1, which are attached to it. 13, may request the Minister responsible: due to the nature of the receivables, public finance, social security, the economy, the Treasury or the environment-for an opinion.
4. The competent minister shall, within 14 days from the date of receipt of the application referred to in paragraph. 3, issue an opinion, in the form of an order; only in the case of a negative opinion, the Minister's opinion does not bind the restructuring authority.
5. In the event of the negative opinion referred to in paragraph. 4, the restructuring authority may in the decision on restructuring conditions set out the conditions necessary for the entrepreneur to meet before the decision on the completion of the restructuring proceedings referred to in art is to be completed. 21 (1) 1.
6. The time limits referred to in paragraph 1 1, 3 and 4, may not be extended.
7. If from the analysis of the data mentioned in paragraph. 1 shows that the intended activities of the entrepreneur are not successful in countering the phenomena referred to in art. 1 (1) 2, the restructuring authority shall issue a decision on the remission of the restructuring proceedings initiated.
Article 19. [ Restructuring fee] 1. The restructuring fee, calculated from the sum of the restructured receivables, remaining in the property of the restructuring authority, with no interest on the delay and the prolongation fee, shall be:
1) 1,5%-in the case of entrepreneurs benefiting from public aid on the basis of the public aid laws for entrepreneurs covered by restructuring programmes,
2) 1,5%-in the case of entrepreneurs who, on 30 June 2002 they have held receivables from the traders referred to in point 1 of at least 50% of the total amount receivable on that date,
3) 15%-in the case of other entrepreneurs.
2. The deadline for payment of the restructuring fee shall be 30 days from the date of service of the decision on the conditions of restructuring, subject to Art. 20.
3. The restructuring fee constitutes the revenue of the state budget, if the receivables subject to restructuring constitute the income of the state budget, or the income of the relevant fund referred to in art. 6 para. 1 point 2, taking into account the mouth. 4.
4. The Social Insurance Institution shall transfer receivables from the restructuring charge to the relevant funds, in proportion to the amount of the restructured receivables. The transfer of the restructuring fee by the Social Insurance Institution to the relevant funds shall take place 30 days after the date of payment. In the case referred to in art. 20, the restructuring fee shall be paid in proportion to the payments made.
5. When clearing the restructuring fee by the Social Insurance Institution, the amounts representing the difference between the amount of contributions transferred by the Social Insurance Institution to the Labour Fund and the Guaranteed Benefit Fund are taken into account Staff and amount not paid (not paid) for the period until 31 December 1998. contributions to the Funds.
6. If the restructuring is subject to the receivables of local government units, the restructuring charge constitutes the income of these units.
Article 20. [ Arrangement on the instalment of the restructuring charge] 1. The restructuring authority, in cases justified by an important interest of the entrepreneur, including in particular the low level of current financial liquidity, at his/her request may, in the form of a decision, distribute the restructuring charge into instalments, with subject to paragraph. 2.
2. The payment of the last instalment of the restructuring charge shall be made no later than 14 months from the date of notification of the decision on the conditions of restructuring.
3. In the decision referred to in paragraph. 1, the restructuring authority shall determine the prolongation fee.
4. The restructuring fee shall not be subject to the interest rate or redemption.
Article 21. [ Decision to terminate the restructuring] 1. After the expiry of 15 months from the date of notification of the decision on the conditions of restructuring, and in the case of a decision on the conditions of restructuring served before 31 December 2002. no later than 30 April 2004, subject to paragraph 1, 1a and 3, the restructuring authority shall issue a decision on the conclusion of the restructuring, in which:
1) notes the write-off of receivables subject to restructuring if the conditions of the restructuring referred to in art are to be restructured 10 para. 1 points 2 and 3, have been met either
2) of the restructuring proceedings, if the conditions of the restructuring referred to in art. 10 para. 1 points 2 and 3, have not been met.
1a. The decision referred to in paragraph 1 shall be adopted by the Commission. 1, the restructuring authority shall issue, after the trader has submitted information on the fulfilment of the restructuring conditions referred to in Article 3 (1) of the restructuring authority. 10 or 10a, however, not earlier than one year after the date of notification of the decision on the conditions of restructuring.
2. Prior to the decision to terminate the restructuring referred to in paragraph 2. 1 point 1, the restructuring authority shall submit the draft of this decision to the President of the Office of Competition and Consumer Protection for the purpose of issuing an opinion-in accordance with the provisions on the conditions of admissibility and supervision of public aid to entrepreneurs. The opinion shall be delivered within 14 days from the date of receipt of the draft decision. That period may not be extended.
3. The restructuring proceedings shall also be redeemed in the event that winding-up or bankruptcy proceedings have been initiated against the trader; in this case, the restructuring authority shall immediately issue a decision to discontinue the proceedings. Restructuring.
4. Suspension of the restructuring proceedings referred to in art. 15, interrupts the deadline for the decision to terminate the restructuring.
5. In the case of redemption of the restructuring proceedings for the reasons set out in the mouth. 1 point 2, in the mouth. 3 and in Article 18 (1) 7, the restructuring fee paid by the entrepreneur shall be counted, on the date of the decision on the completion of the restructuring referred to in paragraph. 1 point 2, for arrears, including interest on arrears. The fee shall be settled on the claims of individual titles in proportion to the share of these claims in the amount which is the basis for determining the restructuring charge.
6. In the case referred to in paragraph. Article 1 (1) shall not apply. 64c § 4 of the Act of 17 June 1966. on enforcement proceedings in the administration (Dz. U. of 2002. No. 110, item. 968, Nr 113, poz. 984, Nr 127, pos. 1090, Nr 141, poz. 1178 and No. 153, pos. 1271).
7. [ 1] The restructuring authority announces in the Official Gazette of the Republic of Poland "Monitor Polski" the list of entrepreneurs to which it has issued a decision on the completion of the restructuring referred to in paragraph. 1-immediately after the decision is issued.
8. [ 2] The provisions of the paragraph 7 does not apply, if on the basis of separate laws the notice in the Official Journal of the Republic of Poland "Monitor Polski" is subject to the list of entrepreneurs for which the decisions about the completion of the restructuring proceedings have been issued.
Article 22. [ Receipts from debt write-offs] (1) The remission of receivables subject to restructuring shall not constitute income within the meaning of the Income Tax Regulations.
2. The restructuring fee referred to in art. 19, and the payment of the prolongation fee referred to in Article 20 para. 3, do not represent the cost of obtaining income within the meaning of the Income Tax Regulations.
Chapter 3
Tax premium
Article 23. [ Tax Premium] 1. From the tax bonus they can benefit, taking into account the mouth. 2, traders who:
1) they held, on 30 June 2002, the status of a small entrepreneur within the meaning of the Act mentioned in Art. 2 point 1, or
2. irrespective of the entrepreneur's status and the due date of the claim-in the overall average amount of the receivables in a given month, for at least 6 months of the fiscal year starting in 2002, they held no less than 50% non-regulated claims for a period of at least 90 days from the date of their formation; when determining the share referred to in the preceding sentence, the claims on business are taken into account, which are included in the revenue due within the meaning of the provisions of income tax.
2. Entrepreneurs can benefit from the tax bonus provided that:
1. the claims referred to in Article 5 par. 1, advance, until the end of the fiscal year beginning in 2002, to be uncollectible or to create reserves for them, and
2) at the time of submission of the statement of income (loss incurred) for the fiscal year starting in 2002, including the earlier years, do not have known arrears in respect of taxes constituting the income of the state budget, contributions to social security contributions and contributions to universal health insurance, and
3) within 14 days from the date of entry into force of the Act deposit with the tax office competent according to the place of residence or the registered office of the list of receivables, listed in art. 5 par. 1, containing in particular:
(a) data identifying the debtor,
(b) the source, the date on which the claim was incurred, its amount and the time limit and the agreed payment method
Article 24. [ Conditions for granting the tax bonus] 1. Determination or arrangement in another form of arrears of the obligations listed in Art. 23 (1) 2 point 2 after the expiry of the period referred to in that provision does not deprive the trader of the right to benefit from the tax premium, if that arrears, including interest for late payment, are settled within 14 days from the date of service of the final decision.
2. If the backlog referred to in paragraph 1, will not be settled by the deadline, then in the month in which that deadline expired, the taxpayer is obliged to reduce the cost of obtaining revenues by the amount corresponding to the whole of the tax bonus used.
Article 25. [ Termination of the right to the tax premium] 1. With regard to the use of the tax bonus, the income tax provisions relating to the advance payment of the income of uncollectible receivables or provisions on receivables for the costs of obtaining income, excluding provisions, are applicable laying down rules for the prima facie case of claims which are written off as uncollectible or for which provision has been made for the provision of reserves.
2. The right to benefit from the tax bonus expires at the date of submission of the annual tax return for the fiscal year starting in 2002.
Chapter 4
Amendments to the provisions in force, transitional and final provisions
Article 26. [ Law on Property Management of Agricultural Property of the State Treasury] In the Act of 19 October 1991. about the management of agricultural real estate of the State Treasury (Dz. U. of 2001. No. 57, item. 603, No. 115, pos. 1229, No. 122, pos. 1323 and No. 154, pos. 1793 and 1800 and 2002. Nr 25, pos. 253 i No 74, pos. 676) art. 20d is replaced by the following:
" Art. 20d. The Agency shall be obliged to transfer to the bank account of the Labour Fund the resources obtained from the titles referred to in Article 4. 20 para. 2:
1) in the amount and for the period necessary to finance the payment of pre-retirement benefits granted on the basis of art. 37k ust. 9 of the Act of 14 December 1994. about employment and counteracting unemployment (Dz. U. of 2001. Nr 6, pos. 56, Nr 42, poz. 475, Nr. 89, pos. 973, Nr 100, pos. 1080, Nr 122, pos. 1323 i 1325, Nr 128, poz. 1405 and No. 154, pos. 1793 and 2002 Nr 25, pos. 253, No. 74, pos. 675 i Nr 113, poz. 984),
2) for the implementation of programmes for job creation and occupational activation of the unemployed, and in particular of the alumni residing in rural areas and small towns, in the amounts set out in the annual financial plans. ".
Article 27. [ The Act on the Protection of Labor Claims in the event of the insolvency of the Employer] In the Act of 29 December 1993 the protection of employees ' claims in the event of the insolvency of the employer (Dz. U. of 2002. Nr 9, pos. 85 and No. 127, pos. 1088) is amended as follows:
1) in art. 3:
(a) in paragraph. 2. point 3 shall be deleted,
(b) the following paragraph is added 2b as follows:
' 2b. The insolvency of the employer, within the meaning of the Act, shall take place if one of the conditions referred to in paragraph 1 is present. 1 and 2. '
2. in Art. 6:
(a) in paragraph. 2 in point 3, point (f), (g) and (i) shall be deleted,
(b) in paragraph. 4:
-words " lit. (a)-(d) "shall be replaced by" lit. (a)-(e) ",
-the words "or for a period of not more than nine months following that date" shall be deleted,
(c) the paragraph is deleted. 5,
(d) paragraph 6 is replaced by the following
" 6. The provision referred to in paragraph 1. 2 point 3 (a) (h) shall be satisfied if the employment relationship has ceased for a period of not more than six months prior to the date of the employer's insolvency or for a period of not more than 4 months following that date. "
3) in art. 6a:
(a) the paragraph is deleted. 3,
(b) paragraphs 4.
" 4. Payment of the claim on the benefit referred to in Article 6 para. 2 point 3 (a) (h) shall not exceed the amount of the average monthly remuneration referred to in paragraph 1. 2, or its multiples, where the dimension of the benefit is a multiple of the salary giving rise to its establishment. "
4. the Article shall be deleted. 6b;
5. in Art. 10 in the mouth. 3. the following second sentence is added:
" The authorising officer of the Fund may authorise the Director of the National Bureau of the Guaranteed Occupational Benefits Fund referred to in Article 4 (1) of the Financial Regulation. 12 (1) 5, to perform these tasks. "
6) art. 13 is replaced by the following
" Art. 13. 1. The revenue of the Fund shall be:
1) the contributions paid by employers,
(2) interest on the deposit of the Fund's surplus,
3) transcripts and donations,
4) voluntary employers ' payments,
5) interest on the reimbursement of sums paid by the title of benefits, returned after the date,
6) a positive difference in value from the sale of real estate and the rights associated with it and its equivalent, as referred to in paragraph. 2,
(7) the budgetary grant,
8) income from the disposal by the Agency for Industrial Development of shares and shares covered by the Fund before 1 January 2002.
2. The Fund's arrival shall be:
1) reimbursements of sums paid out in the title of employee benefits and the equivalent in real estate and associated rights taken over by the Fund for outstanding at the time of the Fund's claims for the benefit of the benefits paid and established security,
2) other revenues specified in separate regulations. "
7) in art. 19 in the mouth. 3. the words "contributions of contributions" shall be replaced by the words "contributions of contributions".
Article 28. [ Law on Social Security System] In the Act of 13 October 1998. o Social Security System (Dz. U. Nr. 137, pos. 887 and No 162, pos. 1118 and 1126, 1999 Nr 26, pos. 228, Nr 60, pos. 636, Nr 72, poz. 802, No. 78, pos. 875 and No. 110, pos. 1256, of 2000 Nr 9, pos. 118, Nr 95, pos. 1041, Nr 104, poz. 1104 and No. 119, pos. 1249, 2001 No. 8, pos. 64, Nr 27, pos. 298, Nr 39, poz. 459, Nr 72, pos. 748, Nr 100, poz. 1080, Nr 110, pos. 1189, Nr 111, pos. 1194, No. 130, pos. 1452 and No. 154, pos. 1792 and 2002. Nr 25, pos. 253, No. 41, pos. 365 and No. 74, pos. 676) in art. 52 in the mouth. 1. the following point 10 is added:
"10) from other titles.".
Article 29. [ Transitional provisions] 1. To cases initiated pursuant to the provisions of the Act referred to in art. 27, and not completed before the entry into force of this Act, the provisions of the existing law shall apply.
2. (lost power).
Article 30. [ Entry into force] [ 3] The Act shall enter into force after 7 days from the day of the announcement.
[ 1] Article 21 (1) 7 in the version set by the Article. 13 of the Act of 16 September 2011. of the reduction of certain obligations of citizens and entrepreneurs (Journal of Laws No. 232, item. 1378). The amendment came into force on 1 January 2013.
[ 2] Article 21 (1) 8 in the version set by the Article 13 of the Act of 16 September 2011. of the reduction of certain obligations of citizens and entrepreneurs (Journal of Laws No. 232, item. 1378). The amendment came into force on 1 January 2013.
[ 3] The Act shall enter into force on 1 October 2002.
