The Act Of 30 August 2002 On A Restructuring Of Certain Public Duties From Entrepreneurs

Original Language Title: USTAWA z dnia 30 sierpnia 2002 r. o restrukturyzacji niektórych należności publicznoprawnych od przedsiębiorców

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Chapter 1 General provisions Article. 1. [range] 1. The law specifies: 1) the conditions for public duties, hereinafter referred to as "restructuring" 2) rules for determining royalties subject to restructuring and reorganisation proceedings;

3) conditions for obtaining tax preferences for businesses which do not have tax arrears.

2. The restructuring are covered by the trader referred to in the provisions of the conditions of admissibility and supervising public aid for entrepreneurs, in particular who lose their ability to compete on the market, in particular, to a considerable extent: a decrease in turnover, excess production capacity, growth stocks, the decline in profitability or incurring losses, as well as the increase in debt and inability to obtain bank loans, warranties or guarantees.

Article. 2. [Definitions] Whenever the law is talking about: 1) the trader is to be understood by the operator referred to in article 1. 2. 2 and 3 of the Act of 19 November 1999. Business law (Journal of laws No. 101, item 1178, 2000 No. 86, item 958 and # 114, poz. 1193, 2001 No 49, item 509, no. 67, item 679, no. 102, item 1115 and # 147, item 1643 and 2002 No 1, item 2, no. 115, item 995 and # 130, poz. 1112), a resident on the territory of the Republic of Poland who is a taxable person , a payer, the legal successor or a third party responsible for the tax arrears or other liable for the payment of royalties referred to in art. 6;

2) restructuring authority-to be understood by the tax authority, customs authority or other competent authority for the collection of royalties referred to in art. 6-a body of first instance;

3) receivables known – shall mean the duties, including the duty at issue, resulting from the records or records kept by the restructuring authority or from other data in the possession of this body and, in particular, the evidence, declarations, decisions and regulations;

4) disputed claims-shall mean the duties referred to in article 1. 6, which is the subject of the dispute, where: (a)) from the decision on the debt, issued before 1 July 2002, appeal or complaint to the Court, (b)) the decision concerning the claims, issued before 1 July 2002, is the subject of proceedings for annulment, the proceedings are resumed, amendment or repeal, or expiration, initiated at the request of;

5) restructuring programme is to be understood by a program developed by the entrepreneur, including in particular the analysis and assessment of the State of the economic and financial traders, identify ways of doing things, which can ensure a lasting improvement of the profit, together with an indication of the sources of financing of the restructuring measures, the estimate of the effects of economic and financial-which aims to improve the financial situation of the entrepreneur, the creation of the prospects of its development and the creation of new jobs;

6) entrepreneurs covered by the restructuring programmes – shall mean the entrepreneurs who are subject to various forms of restructuring based on set: a) of 26 November 1998 on the adjustment of coal mining to the functioning of the market economy and the special powers and tasks of the mining municipalities (OJ No 162, item 1112 and from 2001 No. 5, item 41 and # 154, poz. 1802) a, b) of 7 October 1999 on promoting industrial restructuring and technical modernisation of the defence capabilities of the Polish armed forces (Journal of laws No. 83, poz. 932, 2000, no. 119, item 1250, and the 2001 # 76, item 805 and # 100, item 1080), (c)) of 14 July 2000 on the financial restructuring of mining sulphur (OJ No 74 , item. 856), (d)) of 8 September 2000 on commercialisation, restructuring and privatisation of the State Enterprise "Polish State Railways" (Journal of laws No. 84, item 948 and 2001 No 100, item 1086 and # 154, poz. 1802), e) of 24 August 2001 on the restructuring of the iron and steel (Journal of laws No. 111, item. 1196).

Article. 3. the [exclusion of application of the provisions of the Act] 1. The Act does not apply to businesses that are in liquidation or in bankruptcy.

2. for the entrepreneurs who have made a request for the initiation of reorganisation proceedings on the basis of the provisions on State aid for companies of particular importance for the labour market, the law shall apply with regard to those provisions.

Article. 4. the [restructuring of liabilities] restructuring of liabilities referred to in article 1. 6, is to discontinue these duties in full, with interest for late payment or fee prolongacyjną-on the principles set out in the Act.

Article. 5. [the right to tax bonus] 1. The tax bonus is a right of the entrepreneur to pass, in the tax year beginning in 2002, to the deductible in the income tax Act, the debt written-off as uncollectible or reserves to cover claims-credited to revenue due, if these claims: 1) are payable by traders and 2) are not regulated by the debtors for a period of at least 90 days from the date of the creation of receivables , and 3) accounted for revenue due the trader before 1 July 2002, and 4) have been reported to the competent tax office within the time limit and to the extent specified in the Act.

2. the rules for the use of the tax bonus, referred to in paragraph 1. 1, determine the provisions of Chapter 3.

Article. 6. [subject to the Duties of the restructuring] 1. The restructuring is subject to the following charges: 1) known as at 30 June 2002, subject to the provisions of paragraph 2. 4 and art. 16, with the title: a) taxes:-income from individuals, is a flat-rate income from certain revenues by individuals, corporate legal, from goods and services – excise duty, is lifted before the date of entry into force of the Act, b), c) duty deposits of profit;

2) known as at 31 December 2001 the backlog to a) social insurance fund, the contributions due by 31 December 1998 – in its entirety, and the contributions due for the period from 1 January 1999 to 31 December 2001 is in part financed by the payer, subject to paragraph 2. 3 and 4 and article. 11 and 16, b) Labour Fund, in respect of premiums, c) Guaranteed Fund employee benefits, premiums, d) State Fund rehabilitation of disabled persons, with the title due to the deposits, e) the National Fund for environmental protection and water management, in respect of the fees and fines determined on the basis of the geological and mining law and product fees collected under the provisions of entrepreneurs for the management of certain types of waste and the product fee and deposit fee;

3) interest on late payment of arrears referred to in paragraphs 1 and 2;

2. Restructuring shall also: 1), referred to in paragraph 1. 1, for which by 30 June 2002 were issued decisions that digest HP or deferring the date of payment, or when these arrears constitute claims disputed;

2) fees prolongacyjne established in connection with the decisions referred to in point 1.

3. Not subject to restructuring of arrears of contributions to the pension insurance.

4. Not subject to restructuring also a backlog of tax and customs set out in the decision of the competent tax authority, customs authority or tax inspection authority and social insurance contributions receivable, contributions to the Labour Fund and the Fund of guaranteed employee benefits, donated to the State Fund for rehabilitation of disabled persons and of fees and penalties for the National Fund for environmental protection and water management set out in review proceedings, if these arrears are laid down in respect of legal actions to circumvent tax laws of duty, social security or the provisions concerning the dimension and the collection of such duties.

Article. 7. [the restructuring Authority] 1. Act shall apply mutatis mutandis to receivables from entrepreneurs with tax obligations representing income budgets of local government units, if the authority which is competent local government unit will take a resolution to restructure these debts, with the exception of taxes that are not related to running a business.

2. Remission of duty of local government units under the Act does not entitle these units to the compensation of their income with that title by the State budget.

3. In the case referred to in paragraph 1. 1, the restructuring is Chairman of the Board of Directors of the local government unit, subject to the provisions of paragraph 2. 4.4. If the tax liability referred to in paragraph 1. 1, is levied by the tax authority, the authority, in respect of the restructuring of this commitment, it is the Office.

5. A resolution referred to in paragraph 1. 1, the body representing local government unit shall, within 30 days from the date of entry into force of the Act.


6. An entrepreneur who for the restructuring proceedings royalties referred to in paragraph 1. 4, is obliged with the request to submit to the authority the aid package a resolution taken by the authority which is the appropriate government entities, if the restructuring authority is not the authority which has taken such a resolution.

7. failure to comply with the time limit referred to in paragraph 1. 5 causes include self-employed restructuring proceedings royalties referred to in paragraph 1. 4. Article. 8. [against outstanding debts] 1. The outstanding receivables from a trader, covered by restructuring on the basis of the laws referred to in article 1. 2 paragraph 6 may be concerned the restructuring to the extent and on the terms specified in this Act.

2. In the case referred to in paragraph 1. 1, restructuring carried out on the basis of the laws referred to in article 1. 2, paragraph 6 shall be subject to, at the request of the operator, remitted in respect of claims referred to in article 1. 6, subject to restructuring under this Act.

3. An entrepreneur who for the restructuring proceedings referred to in this Act shall, not later than 45 days from the date of submission of the application referred to in article 1. 12 paragraph 1. 1, submit to the authority of the aid package, issued by the competent authority, decision or other document confirming remission of reorganisation proceedings conducted on the basis of the laws referred to in article 1. 2, paragraph 6.

4. Until a decision or other evidence of remission of reorganisation proceedings, in respect of the claims referred to in paragraph 1. 1, on the basis of the laws referred to in article 1. 2 paragraph 6, reorganisation proceedings initiated under this Act be suspended, subject to paragraph 2. 5. The period of suspension of the proceedings does not extend the time limit for the issue of the decision to terminate reorganisation proceedings referred to in article 1. 21(1). 1.5. In the event of non-observance of the time limit referred to in paragraph 1. 3, reorganisation proceedings initiated under this Act shall be cancelled by operation of law. By law, resumes the restructuring carried out on the basis of the laws referred to in article 1. 2, paragraph 6.

6. Payment can be covered by only one restructuring proceedings.



Chapter 2 restructuring procedure Art. 9. [the provisions applicable to the restructuring] restructuring shall apply mutatis mutandis the provisions of: 1) of the tax in respect of claims referred to in article 1. 6 paragraph 1. 1, points 1, 2) appropriate to the dimension and collection of receivables listed in article 1 (2). 6 paragraph 1. 1 point 2-unless the law provides otherwise.

Article. 10. [remission] 1. Claims referred to in article 1. 6 paragraph 1. 1 (1) and (2) (a). (d) and (e), covered by restructuring shall be remitted, provided that the trader: 1) shall submit to the authority of the aid package, subject to article 22. 13 paragraph 1. 3, the program of restructuring and information containing data about its current financial situation, including the data referred to in art. 1 paragraphs 1 and 2. 2, and 2) will pay the restructuring amount referred to in article 1. 19, and 3) at the date of the decision to terminate the restructuring referred to in art. 21(1). 1 paragraph 1, does not have the backlog of claims referred to in article 1. 6, with the exception of receivables listed in article 1 (2). 11 (1). 1 paragraph 2 and paragraph 3. 3, not covered by the restructuring, belonging to the properties of the restructuring authority.

2. the data referred to in paragraph 1. 1 paragraph 1 shall be presented together with the application referred to in article 1. 12 paragraph 1. 1, and the information that contains the basic data about the current financial situation of the entrepreneur also after the expiration of 12 months from the date of notification of the decision on the terms of the restructuring, but not later than before the expiry of 14 months from the date of notification of this decision.

3. the condition mentioned in paragraph 1. 1, paragraph 3 shall be deemed to be met also in the case referred to in this provision the obligation or arrearage, together with interest for late payment, which are not covered by the restructuring proceedings, will be before the adoption of the decision to terminate the restructuring referred to in art. 21(1). 1 paragraph 1, spread out on the installment plan or deferred payment terms, on the principles set out in article 1. 11 or in separate legislation.

4. identify or establish in another form with the obligations referred to in article 1. 6 paragraph 1. 1 paragraph 1 or 2 after the release of the decision to terminate the restructuring referred to in art. 21(1). 1 paragraph 1 shall not constitute a breach of the condition referred to in paragraph 1. 1 paragraph 3.

5. the provisions of paragraphs 1 and 2. 1-4 shall apply mutatis mutandis to receivables from entrepreneurs with tax obligations representing income budgets of local government units, in the case of the resolution referred to in article 1. 7 paragraph 1. 1. Article. 10A. [conditions of redemption] royalties referred to in art. 6 paragraph 1. 1 point 2 (a). and (c), covered by restructuring shall be remitted after the fulfilment by the trader of any conditions referred to in article 1. 10 paragraph 1. 1 and 2, if the trader on the date of the decision referred to in article 1. 21(1). 1 paragraph 1, does not have a backlog of contributions for pension insurance, other social security contributions in part financed by the insured and premiums for universal health insurance, with the exception of royalties referred to in art. 11 (1). 1 point 2. Article. 10 paragraph 1. 3 and 4 shall apply mutatis mutandis.

Article. 11. [the repayment of the arrears] 1. Known as at 30 June 2002, the backlog in payments: 1) the duties referred to in article 1. 6 paragraph 1. 1 paragraph 1 which are not covered by the restructuring proceedings-subject to repayment by the 29th day of February 2004, by the trader that filed for restructuring;

2) contributions referred to in article 1. 10A, payable for the period from 1 January 1999 to 30 June 2002, together with interest for late payment, which are not subject to restructuring-are subject to repayment no later than 28 February 2005 by the trader that filed for restructuring.

2. the provision of paragraph 1. 1 paragraph 1 shall apply mutatis mutandis to the royalties referred to in art. 6 paragraph 1. 1 point 2 (a). (d) and (e).

3. the provision of paragraph 1. 1 paragraph 2 shall apply mutatis mutandis to the royalties referred to in art. 6 paragraph 1. 1 point 2 (a). (b) and (c).

Article. 12. [the restructuring proceedings] 1. The opening of reorganisation proceedings is at the request of the operator, filed within 45 days from the date of entry into force of the Act. Reorganisation proceedings shall be initiated on the date of receipt of the application to the competent authority of the restructuring.

2. The trader shall submit the application referred to in paragraph 1. 1, to the restructuring authority, competent for the place of residence or registered office of the trader on the date of entry into force of the Act, separately to each authority due to the obligations referred to in article 1. 6, subject to paragraph 2. 3 and 4.

3. If the restructuring authority is competent in matters of more than one kind of debts covered by the restructuring, one proposal includes all the types of claims that are in this body.

4. The tax authority to which the application is submitted, leading to reorganisation proceedings in respect of all tax obligations referred to in article 1. 6 paragraph 1. 1 point 1.

5. the provisions of paragraphs 1 and 2. 4 shall apply mutatis mutandis to bodies in the field of restructuring requests for restructuring of customs duties.

6. Application made after the time limit referred to in paragraph 1. 1, is left unexamined.

7. The entrepreneur is obliged to notify the authority of the winding-up and restructuring activities or initiation of winding-up or bankruptcy-within 7 days from the occurrence of these circumstances.

Article. 13. [the proposal] 1. The proposal referred to in article 1. 12 paragraph 1. 1, contains reporting types of royalties referred to in art. 6, and to which bodies the trader consists of applications for restructuring aid, if restructuring are covered by the claims remaining in the various organs of the restructuring.

2. the application referred to in article 2. 12 paragraph 1. 1, shall be accompanied by: 1) restructuring programme, subject to the provisions of paragraph 2. 3;

2) the list of claims and any outstanding debt trader that contains: a) the identity of debtors and creditors, and (b)) about the amount of those receivables and outstanding debts, and (c)) schedule repayment of maturing liabilities;

3) a copy of the records of fixed assets and intangible assets, together with information on established them loads, 4) justification the restructuring charges in the amount referred to in article 1. 19 paragraph. 1 paragraphs 1 and 2.

3. Small trader within the meaning of the Act, referred to in article 1. 2, paragraph 1, is not required to include the restructuring programme.

4. the application referred to in article 2. 12 paragraph 1. 1, also accompanied the resolution, referred to in article 1. 7 paragraph 1. 5, decision or other document referred to in article 2. 8 paragraph 1. 3, taking into account the time limits set out in those provisions.

5. the application referred to in article 2. 12 paragraph 1. 1, free from at least some of the data or the annexes referred to in article 1. 10 paragraph 1. 1 paragraph 1 and in paragraph 2. 1 and 2, is left unexamined.

Article. 14. [effects of restructuring proceedings] 1. From the date of the initiation of reorganisation proceedings to the date of adoption of the decision to terminate the restructuring referred to in art. 21(1). 1, pausing execution:


1) decision of the decaying HP or odraczających the date of payment of debts covered by this request;

2) receivables covered by the application, referred to in article 1. 12 paragraph 1. 1, subject to restructuring.

2. Initiated enforcement proceedings and criminal tax are subject to suspension to the date of adoption of the decision to terminate the restructuring referred to in art. 21(1). 1.3. The limitation period payment affected by the restructuring shall be suspended for the period of the restructuring proceedings, to the date of adoption of the decision to terminate the restructuring referred to in art. 21(1). 1. Article. 15. [Claims at issue] in the case of disputed charges, restructuring proceedings shall be suspended until the date of the dispute the lawful decision or to withdraw its application, appeal or complaint.

Article. 16. [exclusion of claims at issue] 1. At the request of the operator, the charges at issue can be excluded from the restructuring. In this case, does not apply. 15.2. Disputed claims, excluded at the request of the operator, may not be included in the restructuring.

Article. 17. [duty] restructuring Authority shall determine the amount of debts under restructuring having regard to royalties known.

Article. 18. [decision on restructuring conditions] 1. The restructuring authority, within 45 days from the date of the initiation of reorganisation proceedings, shall issue a decision on the terms of the restructuring, if the examination referred to in article 2. 12 paragraph 1. 1, and the documents annexed thereto and the data referred to in article 1. 13, it appears that the intended action will lead to the prevention of the phenomena, referred to in article 1. 1 paragraphs 1 and 2. 2.2. The decision referred to in paragraph 1. 1, the restructuring authority shall determine: 1) the total amount of debts covered by the restructuring in its properties, giving the type and the individual receivables and the period to which the charge relates;

2) the amount of the fee restructuring;

3) terms of payment referred to in article 1. 11 (1). 1 paragraph 2 and in article 12. 6 paragraph 1. 1 point 2 (a). (b) and (c);

4) the rules for payment subject to the repayment and restructuring charges, as long as the restructuring authority deems it necessary.

3. in the case of reasonable doubt as to the advisability or the base of the restructuring of the debts owed by businesses covered by the restructuring programmes, restructuring authority, within 20 days from the date of receipt of the application referred to in article 1. 12 paragraph 1. 1, and the documents annexed thereto and the data referred to in article 1. 13, may apply to the competent Minister: due to the nature of the charges for public finance, social security, the economy, the Treasury or the environment – an opinion.

4. the competent minister within 14 days from the date of receipt of the request referred to in paragraph 1. 3, it seems, in the form of provisions; only in the case of negative opinion, the opinion of the Minister does not involve the restructuring authority.

5. In the event of a negative opinion, referred to in paragraph 1. 4, the restructuring authority may in the decision on restructuring conditions determine the conditions necessary for the fulfilment by the operator before the adoption of the decision to terminate reorganisation proceedings referred to in article 1. 21(1). 1.6. The time limits referred to in paragraph 1. 1, 3 and 4 may not be extended.

7. If data analysis referred to in paragraph 1. 1 it appears that intentional entrepreneurs do not hold promise of success in tackling the phenomena, referred to in article 1. 1 paragraphs 1 and 2. 2, restructuring authority shall issue a decision to discontinue the restructuring proceedings.

Article. 19. [the restructuring Fee] 1. The restructuring charge, calculated from the sum of the debts covered by the restructuring, remaining in the restructuring authority, without interest on late payments and fees prolongacyjnej is: 1) 1.5%-in the case of entrepreneurs benefiting from State aid on the basis of a set of State aid for businesses covered by the restructuring programmes, 2) 1.5%-in the case of entrepreneurs, who on 30 June 2002 had receivables from the traders referred to in paragraph 1 , in the amount of at least 50% of the total receivables on this day, 3) 15%-in the case of other entrepreneurs.

2. payment term of restructuring charges is 30 days from the date of notification of the decision on the terms of the restructuring, subject to article 22. 20.3. The restructuring charge is the revenue of the State budget, if Receivables subject to restructuring are the revenue of the State budget, or an appropriate income fund referred to in article 2. 6 paragraph 1. 1 paragraph 2, taking into account paragraph 3. 4.4. The social insurance shall appropriate funding of the restructuring charges, in proportion to the amount restrukturyzowanych. The transfer fee restructuring by the social insurance Institute the appropriate funding follows the expiry of 30 days from the date of deposit. In the case referred to in article 1. 20, the restructuring charge is transferred in proportion to the payments.

5. When clearing the restructuring charges by social insurance shall be taken into account of the amount being the difference between the amount of the contributions provided by the social insurance Institute for the Labour Fund and the Fund of guaranteed employee benefits and the amount of uncollected (unpaid) for the period until 31 December 1998, contributions to these funds.

6. If the restructuring shall be subject to the duties of local government units, restructuring charge is the income of these units.

Article. 20. [the distribution of HP restructuring charges] 1. The restructuring authority, in cases justified by important interest of entrepreneurs, including, in particular, the low level of current liquidity, at his request, can, in the form of a decision, spread out on the installment of the restructuring amount, subject to the provisions of paragraph 2. 2.2. Payment of the last instalment of the restructuring charges shall take place no later than within 14 months from the date of notification of the decision on the conditions of the restructuring.

3. The decision referred to in paragraph 1. 1, the restructuring authority determines the fee prolongacyjną.

4. The fee restructuring does not bear interest or redemption.

Article. 21. [the decision to terminate the restructuring] 1. After the expiration of 15 months from the date of notification of the decision on the terms of the restructuring, and in the case of a decision on the conditions of the restructuring delivered before 31 December 2002 no later than 30 April 2004, subject to the provisions of paragraph 2. 1A and 3 restructuring authority, shall issue a decision on completion of the restructuring, in which: 1) States remission subject to restructuring, if the terms of the restructuring, referred to in article 1. 10 paragraph 1. 1 point 2 and 3, have been complied with or 2) shall discontinue the restructuring procedure, if the terms of the restructuring, referred to in article 1. 10 paragraph 1. 1 point 2 and 3, were not met.

1a. the decision referred to in paragraph 1. 1, the restructuring authority it seems after submission by the operator information about the conditions of the restructuring referred to in article 1. 10 or 10a, however not earlier than after the expiry of one year from the date of notification of the decision on the conditions of the restructuring.

2. Before the adoption of the decision to terminate the restructuring referred to in paragraph 1. 1, point 1, the restructuring authority passes the project this decision to the President of the Office for competition and consumer protection in order to give an opinion-in accordance with the provisions of the conditions of admissibility and supervising public aid for entrepreneurs. The opinion is issued within 14 days from the date of receipt of the draft decision. This time limit may not be extended.

3. the restructuring procedure shall discontinue the also where to traders brought winding-up or bankruptcy; in this case, the restructuring authority shall issue a decision on the redemption of the reorganisation proceedings.

4. the suspension of the proceedings on the restructuring referred to in art. 15, the deadline to issue a decision about the completion of the restructuring.

5. In case restructuring does not proceed for reasons referred to in paragraph 1. 1 point 2, paragraph 2. 3 and art. 18 paragraph 1. 7, restructuring amount amount paid by the entrepreneur include, on the date of the decision to terminate the restructuring referred to in paragraph 1. 1 point 2, on account of arrears plus interest for late payment. The fee shall be accounted for in the claims of the individual titles in proportion to the share of the royalties in the amount that forms the basis of determining the restructuring charges.

6. In the case referred to in paragraph 1. 1 paragraph 1 shall not apply. 64c § 4 of the Act of 17 June 1966 on enforcement proceedings in administration (Journal of laws of 2002 No. 110, item. 968, # 113, item. 984, no. 127, item 1090, # 141, item 1178 and No 153, item 1271).

7. [1] the restructuring authority shall publish in the official journal of the Republic of Poland "Monitor Polish" list of entrepreneurs, which has made the decision to terminate the restructuring referred to in paragraph 1. 1-immediately after the decision.

8. [2] the provision of paragraph 1. 7 does not apply if, on the basis of separate set the notice in the official journal of the Republic of Poland "Monitor Polish" list are entrepreneurs, in relation to the decisions of the completion of the reorganisation proceedings.


Article. 22. [income from write-offs] 1. Income from write-offs under restructuring does not constitute income within the meaning of the provisions of the income tax act.

2. restructuring Fee referred to in article 1. 19, and the fee referred to in article prolongacyjną. 20(2). 3, are not deductible under the provisions of income tax.



Chapter 3 the tax Bonus Article. 23. [tax Bonus] 1. The tax bonus benefit, taking into account paragraph 3. 2, entrepreneur, who: 1) had, on 30 June 2002, the status of the small traders within the meaning of the Act referred to in article 1. 2, paragraph 1, or 2), regardless of the status of entrepreneurs and maturity of claims – in the overall average amount of debt in a given month, for at least 6 months of the tax year beginning in 2002, had not less than 50% of the claims outstanding for a period of at least 90 days from the date of their creation; in determining the participation referred to in the preceding sentence, shall take into account the claims, included in revenue owed within the meaning of the income tax act.

2. Entrepreneurs can take advantage of the tax bonus, provided that: 1) claims referred to in article 1. 5. 1, complete, by the end of the tax year beginning in 2002, to bad or will form on the reserve and 2) within the time limit for filing for income level (suffered losses) for the tax year beginning in 2002, including prior years, do not have a known backlog in respect of taxes which are revenue of the State budget, social insurance contributions and premiums for universal health insurance , and 3) within 14 days from the date of entry into force of the Act make the tax office to the competent according to the place of residence or registered office a list of the claims referred to in article 1. 5. 1, including in particular: a) the identity of the debtor, b) retrieved from, the date the claim arises, the amount and the date and the agreed method of payment.

Article. 24. [conditions for the grant of the tax bonus] 1. Specify or establish in another form with the obligations referred to in article 1. 23 paragraph 1. 2 paragraph 2 after the expiry of the deadline referred to in that provision does not deprive the right of entrepreneurs to take advantage of the tax bonus, if this backlog, together with interest for late payment will be settled within 14 days from the date of notification of the final decision.

2. If the backlog, referred to in paragraph 1. 1, is not paid in time, the month in which the term has elapsed, the taxpayer is obliged to reduce the cost of obtaining income by an amount corresponding to the total used tax bonus.

Article. 25. [the termination of the right to tax bonus] 1. With regard to the use of the tax bonus, the provisions of the income tax Act concerning the assigning to deductible bad debt or reserves for claims for deductible, with the exception of rules establishing the rules of written-off receivables means of substantiation as uncollectible, or for which you have created.

2. the right to take advantage of the tax bonus expires on the date of the annual tax return for the tax year beginning in 2002.



Chapter 4 the changes in the provisions in force, transitional and final provisions Article. 26. [Act on the management of agricultural real estate Treasury] in the law of October 19, 1991 on the management of agricultural real estate Treasury (Journal of laws of 2001, no. 57, item 603, no. 115, item 1229, # 122, item 1323 and # 154, poz. 1793 and 1800 and 2002 No. 25, item 253 and # 74, item 676) art. the 20 d is replaced by the following: "Article. 20 d, the Agency is obliged to transfer to the bank account of the Fund Job measures obtained from the titles referred to in article 1. 20(2). 2:1) in the amount and for the period necessary for the financing of the payments of retirement benefits granted on the basis of article. 37k paragraph 1. 9 of the Act of 14 December 1994 on employment and counteracting unemployment (Journal of laws of 2001, No. 6, item 56, no. 42, item 475, no. 89, item. 973, no. 100, item 1080, no. 122, item 1323 and 1325, no. 128, item 1405 and # 154, poz. 1793 and from 2002, no. 25, item 253, no. 74, item 675 and # 113 , item. 984), 2) for the implementation of programmes to create jobs and economic activity of professional unemployment and, in particular, the graduates living in rural areas and small towns, in the amounts set out in the annual financial plans. ".

Article. 27. [Act on the protection of workers ' claims in the event of the insolvency of their employer] in the law of 29 December 1993 on the protection of workers ' claims in the event of the insolvency of their employer (OJ 2002 No 9, item 85 and # 127, poz. 1088) is amended as follows: 1) article. 3: a) in paragraphs 1 and 2. 2, paragraph 3 (b)) the following paragraphs. 2B shall be added: ' 2b. Insolvency of the employer, within the meaning of the Act, in the case of one of the conditions referred to in paragraph 1. 1 and 2. "

2) article. 6: a) in paragraphs 1 and 2. 2 in paragraph 3 (a) shall be deleted. f, g and i, b) in paragraph 2. 4:-the words "(a). a) – (d)) "shall be replaced by" paragraph (a). a)-(e)) ",-the words" or in not more than 9 months following this date ", c) paragraph 4 shall be deleted. 5, d) (2). 6 shall be replaced by the following: "6. the provision referred to in paragraph 1. 2, paragraph 3 (b). (h)) is subject to the satisfaction, if the termination of the employment relationship occurred in a period of not more than 6 months prior to the date of occurrence of the insolvency of their employer, or in a period of not more than 4 months after that date. "

3) article. 6a a) paragraph 4 shall be deleted. 3, b) (2). 4 shall be replaced by the following: "4. the payment of royalties in respect of the benefits referred to in article 1. 6 paragraph 1. 2, paragraph 3 (b). (h)) does not exceed the amount of the average monthly wage referred to in paragraph 1. 2, or a multiple of, where the dimension of the provision is a multiple of salary which is the basis for its findings. "

4) shall be deleted. 6B;

5) article. 10 in paragraph 1. 3 the following second sentence shall be added: "the authorising officer shall Fund may authorise the Director of employee benefits Guaranteed Fund National Bureau, referred to in article 2. 12 paragraph 1. 5, to perform these actions. "

6) art. 13 shall be replaced by the following: "Article. 13.1. The income of the Fund shall be: 1) contributions paid by employers, 2) interest on deposits the Fund's financial surpluses, 3) records and donations, 4) voluntary contributions of employers, 5) interest on the refund of sums paid titled benefits, returned after the deadline, 6) a positive difference values from the sale of properties and related rights and its equivalent referred to in paragraph 1. 2, 7) grant budgets, 8) income in respect of the disposal by the Industrial Development Agency S.A. shares covered by the Fund before 1 January 2002.

2. The proceeds of the Fund are: 1) refunds of sums paid titled employee benefits and the equivalent in real estate and related rights acquired by the Fund for unpaid within the time limit of Fund claims paid benefits and security, 2) other income specified in separate regulations. "

7) article. 19 paragraph 1. footnote 3, the words "contributions" shall be replaced by "the influence of contributions".

Article. 28. [Act on the social insurance system] in the Act of 13 October 1998 on the social insurance system (Journal of laws No. 137, item 887. and no 162, item 1118 and 1126, 1999, # 26, item 228, no. 60, item 636, No 72, item. 802, no. 78, item 875 and # 110, item 1256, 2000 # 9, item 118 , Nr 95, poz. 1041, no. 104, item. 1104 and No. 119, item. 1249, 2001 # 8, item. 64, no. 27, item. 298, no. 39, item. 459, no. 72, item. 748, no. 100, item. 1080, no. 110, item. 1189, no. 111, item. 1194, # 130, poz. 1452 and # 154, poz. 1792 and from 2002, no. 25, item. 253, no. 41, item. 365 and # 74. 676) article. 52 in paragraph 1. 1, the following paragraph 10 is added: ' 10) with other titles. ".

Article. 29. [transitional provisions] 1. For proceedings initiated on the basis of the provisions of the Act, referred to in article 1. 27, and outstanding before the date of entry into force of this Act, the provisions of the existing.

2. (have lost power).

Article. 30. [entry into force] [3] this Act comes into force after the expiry of 7 days from the date of the notice.

[1] Article. 21(1). 7 in the version set by the article. 13 of the Act of September 16, 2011, on the reduction of certain duties of citizens and businesses (OJ # 232, poz. 1378). the change entered into force on 1 January 2013.

[2] Article. 21(1). 8 in the version set out by art. 13 of the Act of September 16, 2011, on the reduction of certain duties of citizens and businesses (OJ # 232, poz. 1378). the change entered into force on 1 January 2013.

[3] this Act comes into force on 1 October 2002.

Related Laws