ACT

of 25 July 2008

with special arrangements for taxpayers obtaining certain revenues outside the territory of the Republic of Poland ¹⁾

• Metric
• Codified text

Article 1. [ Regulatory scope] 1. The Act applies to a taxpayer who, at least in one fiscal year, in the period from 2002 to 2007, was subject to a tax obligation laid down in Art. 3 para. 1 Income Tax Act and earned income from work this year, to which the art was applied. 27 ust. 9 or 9a of the Income Tax Act.

2. The Act shall not apply to the revenues obtained in the countries and territories listed in the Regulation issued on the basis of art. 25a par. 6. Income tax act.

Article 2. [ Definitions] Whenever there is a law in the law:

1) income from work-it is understood by this income (revenues):

a) attained outside the territory of the Republic of Poland from the sources referred to in art. 12 (1) 1, art. 13 and 14 of the Law on Income Tax,

b) from property rights in the scope of copyright and related rights within the meaning of separate provisions, from the performed outside the territory of the Republic of Poland's artistic, literary, scientific, educational and publicistic activities, with the exception of revenue (revenue) derived from the exercise of those rights or the disposal of those rights;

2) tax authorities-this is understood by the chief of the tax office of the competent tax office:

(a) according to the place of residence of the taxable person on the day on which the application referred to in Article 4 is lodged by him 3 para. 1, and in the case of a joint application of the spouses having different places of residence-the chief of the tax office indicated in the application, if it is competent due to the place of residence of at least one of the spouses,

b) according to the last place of residence of the taxpayer in the territory of the Republic of Poland-in the case when the dwelling on the territory of the Republic of Poland ceased before the date of submission of the application referred to in art. 3 para. 1;

3) a tax return-it is understood by this testimony (correction of the testimony), in which the due tax due for the tax year covered by the application referred to in art is calculated. 3 para. 1, in accordance with the applicable tax laws in force this year;

4. the Income Tax Act-this is understood by the Act of 26 July 1991. o Income tax on individuals (Dz. U. 2000 r. No 14, pos. 176, of late. 1. ²⁾ );

5) Tax Ordinance-This is understood by the Act of 29 August 1997. -Tax Ordinance (Dz. U. of 2005 No. 8, pos. 60, of late. 1. ³⁾ );

(6) the flat-rate income tax act, which is understood by the Law of 20 November 1998. with a flat-rate income tax on certain income generated by natural persons (Dz. U. No 144, pos. 930, of late. 1. ⁴⁾ ).

Article 3. [ Taxable person's application] (1) The tax authority shall, at the request of the taxable person, drawn up in accordance with a fixed model:

1) the tax arrears in income tax on natural persons, resulting from the tax year in question, in the amount representing the difference between the tax due under the tax return or the decision determining the the amount of the tax liability and the amount corresponding to the tax calculated for that tax year when applying to the revenue from the work of the rules laid down in the Article. 27 ust. 8 Income Tax Act (waiver of arrears), or

2) returns the amount representing the difference between the tax due under the tax return or the decision determining the amount of the tax liability, and the amount corresponding to the tax calculated for the given tax year of which the application relates, at the application to the revenue from the work of the rules laid down in Article 27 ust. 8 Income Tax Act-in the case of payment of income tax due for this tax year resulting from a complex tax return or a decision determining the amount of tax liability (reimbursement), or

3) he/she shall be repaid for the tax year, the total amount of the remission of arrears and the reimbursement may not exceed the amount of the difference between the tax due either from the tax return or the decision determining the the amount of the tax liability and the amount corresponding to the tax calculated for that tax year when applying to the revenue from the work of the rules laid down in the Article. 27 ust. 8 Income Tax Act.

2. The killing of arrears shall also result in the cancellation of interest on arrears in the part in which the arrears have been decouted.

3. The reimbursement shall also include the interest paid on arrears, in part corresponding to the amount of the refund.

4. The provisions of the paragraph. 2 and 3 shall apply mutatis mutandis to the prolongation fee.

5. The Minister responsible for public finance shall determine, by means of a regulation, the model of the request for remission of arrears and the model application for reimbursement together with explanations of the manner in which the filing is completed, the deadline and the place of submission, with the aim of enabling the identification of the taxable person, the tax authority to which the application is submitted, the correct calculation of the amount of the remission of arrears or the amount of the refund and the form of payment of the refund.

Article 4. [ Annexes to the taxable person's application] 1. The traveller is obliged to join the application referred to in art. 3 para. 1:

1) statement, drawn up according to the established formula, placed under penalty of criminal liability for the submission of false statements, confirming the height:

(a) the proceeds of the work,

b) paid abroad, if the taxpayer was obliged to pay it

-as shown in the application referred to in Article 3 para. 1;

2) tax returns for the tax year to which the application relates-in the case where the application concerns redemption of arrears.

2. The provision of the paragraph. 1 point 2 shall not apply if the taxable person has made a tax return before the date of application for the remission of arrears.

3. The Minister responsible for public finance shall determine, by means of a regulation, the model of the declaration referred to in paragraph 1. 1 point 1, confirming the acquisition of income from work and the payment of the tax abroad, together with explanations of the manner of filling and submission, with the aim of enabling the taxpayer to be identified and to instruct him of criminal liability for submission false confessions.

Article 5. [ Decision on remission of arrears and reimbursement] 1. On the redemption of the arrears and the return of the tax authority shall issue, without undue delay, no later than 6 months from the date of submission of the application, the decision in which it determines the amount of the repaid amount of arrears or the amount of return, subject to the paragraph. 2.

2. In the case of the proposal relating to the year 2002, the decision referred to in paragraph 2. 1, it shall be issued until 30 November 2008.

3. The refund is:

1) in cash;

2) to the indicated bank account of the taxpayer or the account of the taxpayer in the cooperative cash-saving cash machine

-within one month from the date on which the decision determining the amount of the refund is notified.

4. [ 1] The amount of the refund paid through the postal operator within the meaning of the Act of 23 November 2012. -Postal law (Dz. U. Entry 1529) on the basis of postal transmission is reduced by the costs of its transmission.

5. The day of payment of the refund shall be considered as:

1) the debit of the bank account of the tax authority on the basis of a transfer order;

2. the submission of a post-mail transfer;

3) to pay the amount of the refund by the tax authority or to make the amount of the refund at the disposal of the taxpayer in the cash of the cash.

6. The amount of the refund shall be subject to the interest rate in the amount of the carry-over fee referred to in Article 6. 57 § 2 of the Tax Ordinance, only if the decision determining the amount of the refund has not been issued within the period 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. 3. The percentage shall be fixed at the rate in force on the date on which the payment of the refund has expired.

7. The percentage referred to in paragraph 1. 6, shall be granted for the period:

1. from the day following the date of expiry of the time limit for the issue of the decision, until the date of payment of the amount of the refund, inclusive, where the decision determining the amount of the refund has not been issued within the period specified in the paragraph. 1 or 2,

2) from the day following the date on which the payment of the refund has expired, up to and including the day of payment, where the amount of the refund has not been paid within the period referred to in paragraph 1 (2). 3

-unless the taxpayer has contributed to the delay in the decision or the reimbursement of the amount, or the delay arose for reasons beyond the control of the tax authority.

8. The amount of the refund is not subject to payment if the taxpayer has tax arrears or current tax liability. The provisions of Article 4 76 § 1 and 2 and art. 76a The tax ordination shall apply accordingly.

Article 6. [ Cancellation of arrears and reimbursement as de minimis aid] Remission of arrears and reimbursement constitute aid de minimis grant to the extent and on the principles laid down in the directly applicable Community acts on assistance under the principle of de minimis.

Article 7. [ Deadlines for submission of applications by the taxable person] The proposal referred to in Article 3 para. 1, must be submitted within:

1) 2 months from the date of entry into force of the Act

-where the application concerns 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 store documents by taxpayers] Taxpayers are required to store documents confirming the acquisition of income from work and payment of the tax abroad until the expiry of the limitation period of the tax liability for the tax year for which the application referred to in Article is applicable. 3 para. 1.

Article 9. [ Tax proceedings or proceedings before the administrative court] Where, in respect of a tax liability in respect of personal income tax, a tax year covered by the application referred to in Article 4 (1) of the Financial Regulation, 3 para. 1, the tax proceedings are pending or the proceedings before the administrative court, the proceedings for the redemption of the arrears or repayment hangs until the date on which the decision ending the tax liability proceedings has become the final or judgment of the court has become final.

Article 10. [ Initiation of enforcement proceedings and treasury proceedings] Enforcement proceedings and fiscal criminal proceedings concerning the tax liability of natural persons for the tax year in respect of which the application referred to in Article 4 applies. 3 para. 1, shall be suspended until the date on which the decision on the remission of the arrears or the decision on the repayment became final or the decision of the court has become final.

Article 11. [ Exclusion of punishment for a treasury offence or treasury offence] 1. It shall not be punished for a treasury offence or treasury offence-in terms of income from work for the tax year to which the application refers, referred to in art. 3 para. 1, the taxable person in respect of whom the tax authority has issued a decision to write off the arrears or reimbursements.

2. Where the remission of arrears relates to only a part of the tax arrears, the provisions of the paragraph shall be applied. 1 shall apply on condition that the remaining tax arrears are paid together with interest on arrears.

3. Information on the remission of tax criminal proceedings on the basis of the paragraph. 1 and 2 shall not be entered in the National Criminal Register.

Article 12. [ Apply to other laws] 1. In cases not regulated by statute, the following provisions shall apply:

1) the Income Tax Act;

2) the Act on flat-rate income tax;

3. Tax Ordinance, subject to the paragraph. 2.

2. To redeem the arrears and to return shall not apply the provisions of the Tax Ordinance concerning the payment of the tax liability and the overpayment, unless the provisions of the Act refer to their respective application.

Article 13. [ Application of provisions of the Act] The provisions of the Act shall apply mutatis mutandis to the income from work taxed in accordance with art. 30c of the Income Tax Act and the Flat-rate Income Tax Act.

Article 14. [ Law on personal income tax] In the Act of 26 July 1991 o Income tax on individuals (Dz. U. 2000 r. No 14, pos. 176, of late. 1. ⁵⁾ ) the following amendments shall be made:

1) after art. 27f Article shall be inserted. 27g as follows:

" Art. 27g. 1. Taxable person subject to the tax obligation laid down in Article 3 para. 1, settling on the basis of the rules laid down in the Article 27 ust. 9 or 9a obtained in a tax year outside the territory of the Republic of Poland income:

1) from the sources mentioned in the value. 12 (1) 1, art. 13, art. 14, or

2) from property rights in the scope of copyright and related rights within the meaning of separate provisions, from the performed outside the territory of the Republic of Poland of artistic, literary, scientific, educational and publicistic activities, with the exception of revenue (revenue) derived from the exercise of those rights or the disposal of such rights

-has the right to deduct from the income tax calculated in accordance with art. 27, reduced by the amount of the contribution referred to in Article 27b, the amount calculated in accordance with the paragraph. 2.

2. The payment shall be subject to an amount equal to the difference between the tax calculated in accordance with art. 27 ust. 9 or 9a and the amount of tax calculated on the revenue from the sources referred to in paragraph 1. 1, applying to those revenue the principles set out in the art. 27 ust. 8.

3. The deduction shall not be applied when the revenue from the sources referred to in paragraph 1 is not applicable. 1, they have been obtained in the countries and territories listed in the Regulation issued on the basis of art. 25a par. 6.

4. The provisions of the paragraph. 1-3 shall apply mutatis mutandis to the tax calculated in accordance with the Article. 30c. ';

2) after art. 52d Article shall be inserted. 52e as follows:

" Art. 52e. It is exempt from the income tax of the amount of the write-off and the return resulting from the Act of 25 July 2008. with special arrangements for taxpayers obtaining certain revenues outside the territory of the Republic of Poland (Dz. U. Nr 143, poz. 894). '

Article 15. [ The Flat-rate Income Tax Act on Certain Revenues Achieved by Natural Persons] In the Act of 20 November 1998. with a flat-rate income tax on certain income generated by natural persons (Dz. U. No 144, pos. 930, of late. 1. ⁶⁾ ) the following amendments shall be made:

1) after art. 13 The following Article shall be inserted. 13a as follows:

" Art. 13a. To the flat rate on the income recorded, reduced in accordance with art. 13, the Article shall apply mutatis mutandis. 27g of the Income Tax Act. ';

2) after art. 57 the following Articles shall be inserted. 57a as follows:

" Art. 57a. The amount of the write-off of arrears and the return resulting from the Act of 25 July 2008 shall be exempt from the amount of the waiver. with special arrangements for taxpayers obtaining certain revenues outside the territory of the Republic of Poland (Dz. U. Nr 143, poz. 894). '

Article 16. [ Application of provisions of the Act] Provisions:

1. 27g of the Act as amended in Art. 14,

2. Article 13a of the law amended in art. 15

-as set out in this Act, shall apply to revenue (revenue) obtained from 1 January 2008.

Article 17. [ Penalties for Treasury offences or treasury misconduct not subject to performance] 1. They shall not be subject to the execution of the final adjudication, before the entry into force of the Act, not executed in whole or in part the penalty for treasury or treasury offences, for the act of the proceeds of the work. Neither shall they be subject to the execution of a final judgment and not paid in full or in part the charges and costs of the proceedings in respect of such acts.

2. In the case referred to in paragraph. 1, convictions for these treasury offences are subject to friction, and the entry on conviction is removed from the National Criminal Register. The entry for the conditional redemption of these offences shall also be deleted from that register.

Article 18. [ Entry into force] The Act comes into force on the day of the announcement.

¹⁾ This Act shall be amended by the Law of 26 July 1991. on personal income tax and the Act of 20 November 1998. with a flat-rate income tax on certain revenues generated by natural persons.

²⁾ Amendments to the text of the single law have been announced in the Dz. U. 2000 r. Nr 22, pos. 270, Nr 60, poz. 703, Nr 70, poz. 816, Nr 104, poz. 1104, Nr 117, pos. 1228 i Nr 122, poz. 1324, 2001 No 4, pos. 27, No. 8, pos. 64, Nr 52, poz. 539, Nr. 73, pos. 764, No. 74, pos. 784, Nr. 88, pos. 961, Nr 89, poz. 968, No 102, pos. 1117, No. 106, pos. 1150, Nr 110, poz. 1190, No 125, pos. 1363 and 1370 and Nr 134, pos. 1509, 2002 No 19, pos. 199, Nr 25, pos. 253, No. 74, pos. 676, Nr 78, poz. 715, Nr 89, poz. 804, No. 135, pos. 1146, No. 141, pos. 1182, No. 169, pos. 1384, Nr 181, pos. 1515, Nr 200, poz. 1679 and No. 240, pos. 2058, 2003 No. 7, pos. 79, Nr 45, poz. 391, Nr 65, poz. 595, Nr. 84, pos. 774, Nr 90, poz. 844, Nr 96, poz. 874, Nr 122, pos. 1143, No 135, pos. 1268, Nr 137, poz. 1302, Nr 166, pos. 1608, Nr 202, poz. 1956, No 222, pos. 2201, No. 223, pos. 2217 and No. 228, pos. 2255, 2004 Nr 29, pos. 257, No 54, pos. 535, Nr 93, pos. 894, Nr 99, poz. 1001, Nr 109, pos. 1163, No 116, pos. 1203, 1205 and 1207, Nr 120, poz. 1252, Nr 123, pos. 1291, Nr 162, pos. 1691, Nr 210, pos. 2135, No 263, pos. 2619 and No 281, pos. 2779 and 2781, of 2005 Nr 25, pos. 202, Nr 30, pos. 262, Nr. 85, pos. 725, Nr 86, pos. 732, Nr 90, poz. 757, No. 102, pos. 852, Nr 143, poz. 1199 and 1202, No 155, pos. 1298, Nr 164, poz. 1365 i 1366, Nr 169, poz. 1418 and 1420, Nr 177, pos. 1468, Nr 179, poz. 1484, Nr 180, pos. 1495 and No 183, pos. 1538, 2006 Nr 46, pos. 328, No 104, pos. 708 and 711, No. 107, pos. 723, No 136, pos. 970, Nr 157, pos. 1119, Nr 183, poz. 1353 and 1354, Nr 217, poz. 1588, No. 226, pos. 1657 and No. 249, pos. 1824, 2007 Nr 35, pos. 219, Nr 99, pos. 658, Nr 115, poz. 791 and 793, No 176, pos. 1243, Nr 181, pos. 1288, No. 191, pos. 1361 and 1367, No 192, pos. 1378 i Nr 211, poz. 1549 and 2008 Nr 97, pos. 623 and No. 141, pos. 888.

³⁾ Amendments to the text of the single law have been announced in the Dz. U. of 2005 Nr 85, pos. 727, Nr 86, pos. 732 and Nr 143, pos. 1199, 2006 No. 66, pos. 470, Nr 104, poz. 708, Nr 143, poz. 1031, No. 217, pos. 1590 and No. 225, pos. 1635, 2007 No. 112, item. 769, Nr 120, poz. 818, No. 192, pos. 1378 and No. 225, pos. 1671 and 2008 No. 118, pos. 745 and No. 141, pos. 888.

⁴⁾ The amendments to the said Act were announced in Dz. U. 2000 r. Nr 104, pos. 1104 and No. 122, pos. 1324, 2001 No. 74, item. 784, Nr. 88, pos. 961, Nr 125, poz. 1363 and 1369 and Nr 134, pos. 1509, 2002 No. 141, pos. 1183, No. 169, pos. 1384, Nr 172, pos. 1412 and No. 200, pos. 1679, 2003 Nr 45, poz. 391, Nr 96, poz. 874, Nr 135, poz. 1268, Nr 137, poz. 1302 i Nr 202, poz. 1958, 2004 No. 210, item. 2135 i No 263, pos. 2619, 2005 Nr 143, pos. 1199, No 164, pos. 1366 i Nr 169, poz. 1420, of 2006 Nr 183, pos. 1353 and No. 217, pos. 1588 and 2008 No. 141, pos. 888.

⁵⁾ Amendments to the text of the single law have been announced in the Dz. U. 2000 r. Nr 22, pos. 270, Nr 60, poz. 703, Nr 70, poz. 816, Nr 104, poz. 1104, Nr 117, pos. 1228 i Nr 122, poz. 1324, 2001 No 4, pos. 27, No. 8, pos. 64, Nr 52, poz. 539, Nr. 73, pos. 764, No. 74, pos. 784, Nr. 88, pos. 961, Nr 89, poz. 968, No 102, pos. 1117, No. 106, pos. 1150, Nr 110, poz. 1190, No 125, pos. 1363 and 1370 and Nr 134, pos. 1509, 2002 No 19, pos. 199, Nr 25, pos. 253, No. 74, pos. 676, Nr 78, poz. 715, Nr 89, poz. 804, No. 135, pos. 1146, No. 141, pos. 1182, No. 169, pos. 1384, Nr 181, pos. 1515, Nr 200, poz. 1679 and No. 240, pos. 2058, 2003 No. 7, pos. 79, Nr 45, poz. 391, Nr 65, poz. 595, Nr. 84, pos. 774, Nr 90, poz. 844, Nr 96, poz. 874, Nr 122, pos. 1143, No 135, pos. 1268, Nr 137, poz. 1302, Nr 166, pos. 1608, Nr 202, poz. 1956, No 222, pos. 2201, No. 223, pos. 2217 and No. 228, pos. 2255, 2004 Nr 29, pos. 257, No 54, pos. 535, Nr 93, pos. 894, Nr 99, poz. 1001, Nr 109, pos. 1163, No 116, pos. 1203, 1205 and 1207, Nr 120, poz. 1252, Nr 123, pos. 1291, Nr 162, pos. 1691, Nr 210, pos. 2135, No 263, pos. 2619 and No 281, pos. 2779 and 2781, of 2005 Nr 25, pos. 202, Nr 30, pos. 262, Nr. 85, pos. 725, Nr 86, pos. 732, Nr 90, poz. 757, No. 102, pos. 852, Nr 143, poz. 1199 and 1202, No 155, pos. 1298, Nr 164, poz. 1365 i 1366, Nr 169, poz. 1418 and 1420, Nr 177, pos. 1468, Nr 179, poz. 1484, Nr 180, pos. 1495 and No 183, pos. 1538, 2006 Nr 46, pos. 328, No 104, pos. 708 and 711, No. 107, pos. 723, No 136, pos. 970, Nr 157, pos. 1119, Nr 183, poz. 1353 and 1354, Nr 217, poz. 1588, No. 226, pos. 1657 and No. 249, pos. 1824, 2007 Nr 35, pos. 219, Nr 99, pos. 658, Nr 115, poz. 791 and 793, No 176, pos. 1243, Nr 181, pos. 1288, No. 191, pos. 1361 and 1367, No 192, pos. 1378 i Nr 211, poz. 1549 and 2008 Nr 97, pos. 623 and No. 141, pos. 888.

⁶⁾ The amendments to the said Act were announced in Dz. U. 2000 r. Nr 104, pos. 1104 and No. 122, pos. 1324, 2001 No. 74, item. 784, Nr. 88, pos. 961, Nr 125, poz. 1363 and 1369 and Nr 134, pos. 1509, 2002 No. 141, pos. 1183, No. 169, pos. 1384, Nr 172, pos. 1412 and No. 200, pos. 1679, 2003 Nr 45, poz. 391, Nr 96, poz. 874, Nr 135, poz. 1268, Nr 137, poz. 1302 i Nr 202, poz. 1958, 2004 No. 210, item. 2135 i No 263, pos. 2619, 2005 Nr 143, pos. 1199, No 164, pos. 1366 i Nr 169, poz. 1420, of 2006 Nr 183, pos. 1353 and No. 217, pos. 1588 and 2008 No. 141, pos. 888.

[ 1] Article 5 (1) 4 in the version set by the Article. 173 of the Act of 23 November 2012. -Postal law (Journal of Laws item. 1529). The amendment came into force on 1 January 2013.