The Act Of 25 July 2008 With Special Solutions For The Taxpayer Acquiring Some Of The Revenue Outside The Territory Of The Republic Of Poland

Original Language Title: USTAWA z dnia 25 lipca 2008 r. o szczególnych rozwiązaniach dla podatników uzyskujących niektóre przychody poza terytorium Rzeczypospolitej Polskiej

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Article. 1. [scope] 1. The Act applies to a taxpayer that at least one fiscal year in the period from 2002 to 2007, was subject to a tax liability referred to in article 4. 3 paragraphs 1 and 2. 1 the income tax Act and obtain this year income from work, to which he had applied article. 27 paragraph 1. 9 or 9a of the income tax act.

2. The Act does not apply to revenues obtained in the countries and territories listed in the regulation issued on the basis of article. 25A, paragraph 1. 6 of the income tax act.

Article. 2. [Definitions] Whenever the law is talking about: 1) income from work-shall mean income (revenue): a) achieved outside the territory of the Republic of Poland from the sources referred to in article 1. 12 paragraph 1. 1, art. 13 and 14 of the income tax Act, (b)) of property rights in the field of copyright and related rights within the meaning of other legislation, to be performed outside the territory of the Republic of Poland for artistic, literary, scientific, educational and publishing, with the exception of revenue (income) derived from the use of these rights or dispose of them;

2) tax body – it is understood by the head of the competent tax office: a) according to the place of residence of the taxpayer on the date by him of the request referred to in article 2. 3 paragraphs 1 and 2. 1, in the event of a joint application of spouses having different residence-head tax office indicated in the application, if it is appropriate because of the place of residence of at least one of the spouses, b) according to the last place of residence of the taxable person in the territory of the Republic of Poland – where the residence on the territory of the Republic of Poland came to an end before the date of application referred to in article 2. 3 paragraphs 1 and 2. 1;

3) tax-means the testimony (testimony of adjustment) in which tax is calculated for the fiscal year covered by the application referred to in article 2. 3 paragraphs 1 and 2. 1, in accordance with the rules in force in this year's tax law;

4) income tax Act-means the Act of 26 July 1991 on income tax from natural persons (Journal of laws of 2000, no. 14, item 176, as amended. 2));

5) tax-means the Act of 29 August 1997-tax (Journal of laws of 2005, no. 8, item 60, as amended. 3));

6) law on the flat-rate income tax Act-means the Act of 20 November 1998 on the flat-rate income tax of certain revenues by natural persons (Journal of laws No. 144, item 930, as amended. 4)).

Article. 3. [Application of the taxpayer] 1. The tax authority, at the request of a taxable person, drawn up according to the following formula: 1) redeems the tax arrearage in income tax from individuals, created for the tax year to which it relates, the amount representing the difference between the tax due resulting from the tax, or of the decision determining the amount of tax liability, and the amount corresponding to the tax calculated for the fiscal year using income from work of the principles referred to in article 1. 27 paragraph 1. 8 of the income tax Act (the remission of arrears) or 2) returns the amount representing the difference between the tax due resulting from the tax, or of the decision determining the amount of tax liability, and the amount corresponding to the tax calculated for the fiscal year to which the application relates, using the income from work of the principles referred to in article 1. 27 paragraph 1. 8 of the income tax Act, in the case of payment of income tax due for the tax year resulting from the complex tax return or the decision determining the amount of tax liability (return), or 3) redeems and makes the return overdue tax year is the total amount of remission of arrears and reimbursement shall not exceed the amount representing the difference between the tax due resulting from the tax, or of the decision determining the amount of tax liability and the amount corresponding to the tax calculated for the fiscal year using income from work of the principles referred to in article 1. 27 paragraph 1. 8 of the income tax act.

2. Remission of arrears also causes the waiver of interest for late payment in such a part which has been upheld and the arrearage.

3. Return also includes interest on arrears shall be paid, in part, corresponding to the amount of the refund.

4. the provisions of paragraphs 1 and 2. 2 and 3 shall apply mutatis mutandis to the prolongacyjnej fees.

5. The proper Minister of public financies shall determine, by regulation, an application for remission of arrears and model application for refund along with explanations as to how to fill time and space, with the aim of facilitating the identification of the taxable person, the tax authority to which application is made, the correct calculation of the amount of the remission of arrears or amounts and determine the form of the payment of the refund.

Article. 4. [the annexes to the application of the taxpayer] 1. The taxpayer must attach to the application referred to in article 1. 3 paragraphs 1 and 2. 1:1) a statement drawn up according to a fixed formula, under pain of criminal prosecution for perjury, certifying the amount of: (a)) revenue obtained, (b)) paid abroad tax if the taxpayer was obliged to its payouts listed in the application referred to in article 2. 3 paragraphs 1 and 2. 1;

2) tax return for the tax year to which the application relates, in the case where the request applies to the remission of arrears.

2. The provisions of paragraph 1. 1 point 2 shall not apply if the taxpayer filed tax return before the request for remission of arrears.

3. The proper Minister of public financies shall determine, by regulation, the pattern of the statements referred to in paragraph 1. 1 (1), proof of obtaining income from work and the payment of the tax abroad along with explanations as to how to fill and submit, with a view to enabling the identification of the taxable person and briefing him about criminal prosecution for perjury.

Article. 5. [decision on the remission of arrears and reimbursement] 1. On the remission of arrears and reimbursement of the tax authority, it seems, without undue delay, no later than 6 months from the date of the request, a decision in which it specifies the height of the umorzonej amount of arrears or the amount of the refund, subject to the provisions of paragraph 2. 2.2. In the case of an application relating to the year 2002, the decision referred to in paragraph 1. 1, it seems until 30 November 2008.

3. Return: 1) in cash;

2) indicated to the bank account of the taxpayer or the taxpayer's account in the cooperative credit unions cashier – within one month from the date of notification of the decision determining the amount of the refund.

4. (1) the amount of the refund shall be paid through the postal operator within the meaning of the Act of November 23, 2012 – the postal Law (OJ reference 1529) on the basis of the postal order is reduced by the costs of its message.

5. pay day of return is considered day: 1 workload) bank account, tax authority on the basis of a transfer order;

2) postal submission;

3) to pay an amount of return by the tax authority or bringing the amount of the refund to the taxpayer's available at checkout.

6. the amount of the refund shall be subject to the interest rate in the amount of the fees referred to in article prolongacyjnej. 57 § 2 of the tax code, only in the case if the decision determining the amount of the reimbursement was not released within the time limit referred to in paragraph 1. 1 or 2, or the amount of the refund has not been paid within the time limit referred to in paragraph 1. 3. the interest rate is fixed at the rate applying on the date on which the amount of the payment period has elapsed.

7. The interest rate referred to in paragraph 1. 6, shall be for a period of: 1) from the day following the day on which the time limit expired on a decision, until payment of the amount of the refund, including, in the case when the decision determining the amount of the reimbursement was not released within the time limit referred to in paragraph 1. 1 or 2, 2) from the day following the day on which the time limit has elapsed since the payment of the amount of the refund to the date of its payment, including, in the case where the amount of the refund has not been paid within the time limit referred to in paragraph 1. 3-I guess that the delay in the decision or in reimbursement of the amount contributed, the taxable person or delay arose from causes independent of the tax authority.

8. the amount of the refund shall not be subject to the payment, if the taxpayer has delinquent tax or current tax liabilities. The provisions of article 4. 76 section 1 and 2 and article 4. 76A of the tax code shall apply mutatis mutandis.

Article. 6. [the remission of arrears and reimbursement as de minimis aid] remission of arrears and reimbursement are de minimis aid granted in the field and on the principles laid down in existing Community legislation directly relating to assistance under the de minimis rule.

Article. 7. [time limits for the submission of applications by the taxable person] the application referred to in article 1. 3 paragraphs 1 and 2. 1, must be filed within: 1) 2 months from the date of entry into force of the Act, in the case where the request applies to the year 2002;

2) 6 months from the date of entry into force of the Act-in cases other than those mentioned in point 1.

Article. 8. [obligation to keep documents by the tax-payers] taxpayers are required to hold evidence of obtaining income from work and for payment of the tax abroad until the limitation period tax liability for tax year concerned the application referred to in article 1. 3 paragraphs 1 and 2. 1.


Article. 9. [tax Proceedings or proceedings before the Administrative Court] where the tax liability on the income tax from individuals for the fiscal year to which the application relates, as referred to in article 1. 3 paragraphs 1 and 2. 1, tax procedure or proceedings before the Administrative Court, the proceedings on the remission of arrears or refund shall be suspended until the date on which the decision terminating the proceedings on tax liability has become final or the decision of the Court has become final.

Article. 10. the [enforcement proceedings and criminal proceedings fiscal] enforcement proceedings and criminal proceedings concerning tax obligations tax income tax from individuals for the tax year to which it relates, referred to in article 1. 3 paragraphs 1 and 2. 1 shall be suspended until the date on which the decision on the remission of arrears or a decision on the return has become final or the decision of the Court has become final.

Article. 11. [the exclusion of penalties for tax offence or tax offence] 1. Is not punishable as a crime or tax offence Treasury-as far as the income from work for the fiscal year to which the application relates, as referred to in article 1. 3 paragraphs 1 and 2. 1, the taxpayer, in respect of which the tax authority made the decision to remit the arrears or refund.

2. where the remission of arrears only applies to part of the tax arrears, the provision of paragraph 1. 1 shall apply subject to the payment of the rest of tax arrears, together with interest for late payment.

3. Information on the redemption of the penal proceedings on the basis of paragraph 1. 1 and 2 shall not be included in the national criminal record.

Article. 12. [the application of the provisions of other laws] 1. In matters not regulated by the law shall apply recipes: 1) of the income tax act;

2) of the Act on income tax or salary;

3) of the tax code, subject to the provisions of paragraph 2. 2.2. The remission of arrears and refund shall not apply the provisions of the tax code for tax deductions in repayment of tax liabilities and excess, unless the provisions of the Act refer to their proper use.

Article. 13. [the application of the provisions of the Act] the provisions of the Act shall apply mutatis mutandis to the working income taxed in accordance with article 4. 30 c of the income tax Act and the Act on the flat-rate income tax.

Article. 14. [income tax act from individuals] in the Act of 26 July 1991 on income tax from natural persons (Journal of laws of 2000, no. 14, item 176 with subsequent – 5)) shall be amended as follows: 1) after the article. the followiong article 27f. 27 g shall be inserted: ' Article. 27 g 1. The taxpayer subject to tax referred to in article 4. 3 paragraphs 1 and 2. 1, chances are the principles referred to in article 1. 27 paragraph 1. 9 or 9a obtained in the tax year outside the territory of the Republic of Poland income: 1) from the sources referred to. 12 paragraph 1. 1, art. 13, art. 14, or 2) the economic rights in the field of copyright and related rights within the meaning of other legislation, to be performed outside the territory of the Republic of Poland for artistic, literary, scientific, educational and publishing, with the exception of revenue (income) derived from the use of these rights or dispose of them-has the right to deduct from income tax, calculated in accordance with article 4. 27, the lesser of the amount of the contributions referred to in article 14(2). 27B, the amount calculated in accordance with paragraph 1. 2.2. The deduction is subject to the amount representing the difference between the tax calculated in accordance with article 4. 27 paragraph 1. 9 or 9a and the amount of tax calculated on income from the sources referred to in paragraph 1. 1, using the revenue to the principles referred to in article 1. 27 paragraph 1. 8.3. The deduction does not apply when the income from the sources referred to in paragraph 1. 1, have been obtained in the countries and territories listed in the regulation issued on the basis of article. 25A, paragraph 1. 6.4. The provisions of paragraph 1. 1-3 shall apply mutatis mutandis to the tax calculated in accordance with article 4. 30. ";

2) after article. 52d adds. 52e shall be inserted: ' Article. 52e. income tax shall be the amount of the remission of arrears and reimbursement arising from the Act of 25 July 2008 with special solutions for the taxpayer acquiring some of the revenue outside the territory of the Republic of Poland (Journal of laws No. 89, item 143). ".

Article. 15. [Act on the flat-rate income tax of certain revenues by individuals] in the Act of 20 November 1998 on the flat-rate income tax of certain revenues by natural persons (Journal of laws No. 144, item 930, as amended. 6)) is amended as follows: 1) after the article. 13 the following article shall be inserted. 13A is inserted: "Article. 13A. The lump sum from revenues that are carried, reduced in accordance with article 4. 13 shall apply by analogy article. 27 g of the income tax act. ";

2) after article. 57 Article added. 57A shall be inserted: ' Article. 57A. Releases from the amount of tax remission of arrears and reimbursement arising from the Act of 25 July 2008 with special solutions for the taxpayer acquiring some of the revenue outside the territory of the Republic of Poland (Journal of laws No. 89, item 143). ".

Article. 16. [the application of the provisions of the Act], the provisions of article 8:1). 27 g of the Act in that article. 14, 2) article. 13A of the Act in that article. 15 the following is given by this Act, shall apply to the revenue (income) derived from 1 January 2008.

Article. 17. [punishment for tax offences or misconduct performed by non-government] 1. Shall not be subject to the execution of validly granted prior to the entry into force of the Bill, unimplemented, in whole or in part, the penalty for tax offences or misconduct and misdemeanours, by an Act covering income from work. There are also the execution of legally declared a failure in all or part of the fees and the costs of the proceedings in such action.

2. in the case referred to in paragraph 1. 1 conviction for these offences and misdemeanours are annulled, and the entry of a conviction is removed from the National Criminal Register. This also removes the registry entry for the conditional remission of proceedings for these offences.

Article. 18. [entry into force], the Act shall enter into force on the date of the notice.



 

1) this statute changes the law of 26 July 1991 on income tax of individuals and the law of 20 November 1998 on the flat-rate income tax of certain revenues by individuals.

2) revision of the text of the single listed the Bill were announced in OJ 2001 No. 22, item. 270, no. 60, item. 703, no. 70, item. 816, no. 104, item. 1104, no. 117, item. 1228 and no. 122, item. 1324, 2001 No 4, item. 27, no. 8, item. 64, No 52, item. 539, no. 73, item. 764, no. 74, item. 784, no. 88, item. 961, no. 89, item. 968, No 102, item. 1117, no. 106, item. 1150, No 110, POS. 1190, no. 125, item. 1363 and 1370 and no. 134, poz. 1509, from 2002, no 19, item. 199, Nr 25, poz. 253, no. 74, item. 676, no. 78, item. 715, no. 89, item. 804, No 135, item. 1146, no. 141, item. 1182, No 169, item. 1384, no. 181, item. 1515, no. 200, item. 1679 and no. 240, poz. 2058, 2003, no. 7, item. 79, no. 45, item. 391, no. 65, item. 595, no. 84, item. 774, no. 90, item. 844, no. 96, item. 874, no. 122, item. 1143, No 135, item. 1268, Nr 137, poz. 1302, No 166, item. 1608, no. 202, poz. 1956, no. 222, item. 2201, no. 223, item. 2217 and No 228, item. 2255, 2004, No 29, item. 257, Nr 54, poz. 535, no. 93, item. 894, Nr 99, poz. 1001, Nr 109, poz. 1163, Nr 116, poz. 1203, 1205 and 1207, no. 120, item. 1252, Nr 123, poz. 1291, no. 162, item. 1691, no. 210, poz. 2135, no. 263, poz. 2619 and no. 281, poz. 2779 and 2781, 2005 No. 25, item. 202, Nr 30, poz. 262, no. 85, item. 725, no. 86, item. 732, no. 90, item. 757, No 102, item. 852, no. 143, item. 1199 and 1202, no. 155, poz. 1298, no. 164, item. 1365 and 1366, No 169, item. 1418 and 1420, no. 177, item. 1468, no. 179, item. 1484, no. 180, item. 1495 and No 183, poz. 1538, 2006 no. 46, item. 328, no. 104, item. 708 and 711, no. 107, item. 723, no. 136, item. 970, No 157, item. 1119, no. 183, poz. 1353 and 1354, no. 217, POS. 1588, no. 226, POS. 1657 and no. 249, item. 1824, 2007 No. 35, item. 219, Nr 99, poz. 658, no. 115, item. and 791 793, no. 176, item. 1243, no. 181, item. 1288, no. 191, item. 1361 and 1367, no. 192, poz. 1378 and no. 211, poz. 1549 and 2008 No 97, poz. 623 and no. 141, item. 888.3) revision of the text of the uniform that Act were announced in the OJ of 2005 No 85, poz. 727, no. 86, item. 732 and no. 143, item. 1199, 2006 no. 66, item. 470, no. 104, item. 708, no. 143, item. 1031, no. 217, POS. 1590 and No 225, item. 1635, 2007 No. 112, item. 769, no. 120, item. 818, no. 192, poz. 1378 and no. 225, item. 1671 and 2008 No 118, item. 745 and no. 141, item. 888.4) of the said law were announced in OJ 2001 No. 104, item. 1104 and no. 122, item. 1324, 2001 No. 74, item. 784, no. 88, item. 961, no. 125, item. 1363 and 1369 and no. 134, poz. 1509, 2002 No. 141, item. 1183, no. 169, item. 1384, no. 172, poz. 1412 and No 200, item. 1679, from 2003, no. 45, item. 391, no. 96, item. 874, No 135, item. 1268, Nr 137, poz. 1302 and no. 202, poz. 1958, 2004 No. 210, poz. 2135 and no. 263, poz. 2619, 2005 No. 143, item. 1199, no. 164, item. 1366 and no. 169, item. 1420, 2006 no. 183, poz. 1353 and No 217, POS. 1588 and 2008 No 141, item. 888.


5) revision of the text of the single listed the Bill were announced in OJ 2001 No. 22, item. 270, no. 60, item. 703, no. 70, item. 816, no. 104, item. 1104, no. 117, item. 1228 and no. 122, item. 1324, 2001 No 4, item. 27, no. 8, item. 64, No 52, item. 539, no. 73, item. 764, no. 74, item. 784, no. 88, item. 961, no. 89, item. 968, No 102, item. 1117, no. 106, item. 1150, No 110, POS. 1190, no. 125, item. 1363 and 1370 and no. 134, poz. 1509, from 2002, no 19, item. 199, Nr 25, poz. 253, no. 74, item. 676, no. 78, item. 715, no. 89, item. 804, No 135, item. 1146, no. 141, item. 1182, No 169, item. 1384, no. 181, item. 1515, no. 200, item. 1679 and no. 240, poz. 2058, 2003, no. 7, item. 79, no. 45, item. 391, no. 65, item. 595, no. 84, item. 774, no. 90, item. 844, no. 96, item. 874, no. 122, item. 1143, No 135, item. 1268, Nr 137, poz. 1302, No 166, item. 1608, no. 202, poz. 1956, no. 222, item. 2201, no. 223, item. 2217 and No 228, item. 2255, 2004, No 29, item. 257, Nr 54, poz. 535, no. 93, item. 894, Nr 99, poz. 1001, Nr 109, poz. 1163, Nr 116, poz. 1203, 1205 and 1207, no. 120, item. 1252, Nr 123, poz. 1291, no. 162, item. 1691, no. 210, poz. 2135, no. 263, poz. 2619 and no. 281, poz. 2779 and 2781, 2005 No. 25, item. 202, Nr 30, poz. 262, no. 85, item. 725, no. 86, item. 732, no. 90, item. 757, No 102, item. 852, no. 143, item. 1199 and 1202, no. 155, poz. 1298, no. 164, item. 1365 and 1366, No 169, item. 1418 and 1420, no. 177, item. 1468, no. 179, item. 1484, no. 180, item. 1495 and No 183, poz. 1538, 2006 no. 46, item. 328, no. 104, item. 708 and 711, no. 107, item. 723, no. 136, item. 970, No 157, item. 1119, no. 183, poz. 1353 and 1354, no. 217, POS. 1588, no. 226, POS. 1657 and no. 249, item. 1824, 2007 No. 35, item. 219, Nr 99, poz. 658, no. 115, item. and 791 793, no. 176, item. 1243, no. 181, item. 1288, no. 191, item. 1361 and 1367, no. 192, poz. 1378 and no. 211, poz. 1549 and 2008 No 97, poz. 623 and no. 141, item. 888.6) amendments to the said law have been published in the OJ 2001 No. 104, item. 1104 and no. 122, item. 1324, 2001 No. 74, item. 784, no. 88, item. 961, no. 125, item. 1363 and 1369 and no. 134, poz. 1509, 2002 No. 141, item. 1183, no. 169, item. 1384, no. 172, poz. 1412 and No 200, item. 1679, from 2003, no. 45, item. 391, no. 96, item. 874, No 135, item. 1268, Nr 137, poz. 1302 and no. 202, poz. 1958, 2004 No. 210, poz. 2135 and no. 263, poz. 2619, 2005 No. 143, item. 1199, no. 164, item. 1366 and no. 169, item. 1420, 2006 no. 183, poz. 1353 and No 217, POS. 1588 and 2008 No 141, item. 888 [1] Article. 5 paragraph 1. the following 4 determined by the article. 173 of the Act of November 23, 2012 – the postal Law (OJ reference, 1529). The amendment entered into force on 1 January 2013.

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