The Law Of 12 November 2003 Amending The Act On Income Tax From Natural Persons And Some Other Acts

Original Language Title: USTAWA z dnia 12 listopada 2003 r. o zmianie ustawy o podatku dochodowym od osób fizycznych oraz niektórych innych ustaw

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.
Article. 1. [income tax act of individuals] in the law of 26 July 1991 on income tax from natural persons (Journal of laws of 2000, no. 14, item 176, as amended. 2)) is amended as follows: 1) article. 5a: a) point 6 is replaced by the following: "6) non-agricultural business – this means a gainful activity performed in an organized manner and continuous, undertaken on his own behalf and on their own or someone else's account, from which the generated revenue are not other income from sources listed in the article. 10 paragraph 1. 1, points 1, 2 and 4 to 9, ", (b)) the following paragraphs 9 to 16 shall be added:" 9) law on publicly traded securities – this means the Act of 21 August 1997-law on publicly traded securities (Journal of laws of 2002 No. 49, item. 447 & # 240. 2055 and 2003 No 50, poz. 424, no. 84, item. 774, No 124, item. 1151 and # 170, item. 1651), 10) publicly traded – this means rotation of the public referred to in article 2. 2 of the Act on publicly traded securities, 11) securities – this means the securities referred to in article 1. 3 the law on publicly traded securities, 12) dyskoncie-this means the difference between the amount obtained from the Security's redemption by the issuer and the purchase price of the security on the primary market or secondary, 13) derivative financial instruments – that is right, the price of which depends directly or indirectly on the price of goods, foreign currency, currency, gold, Platinum of foreign exchange foreign exchange or interest rates or indices and, in particular, options and futures, 14) equity funds – this means investment funds operating on the basis of the provisions of the investment funds and insurance funds operate on the basis of the provisions of the insurance business, excluding pension funds, referred to in the rules on the organisation and functioning of the pension funds, 15) law on the flat-rate income tax – that is, the law of 20 November 1998 on a flat-rate income tax of certain revenues by natural persons (Journal of laws No. 144 , item. 930, as amended. – 3)), 16) Act on the activities of public benefit-this means the Act of 24 April 2003 on the activities of public benefit and voluntary service (Journal of laws No. 96, item 873). ";

2) article. 6: a) of paragraph 1. 2 shall be replaced by the following: "2. the spouses subject to tax liability, as referred to in article. 3 paragraphs 1 and 2. 1, between which there is a commonality of estate, remaining married for the entire tax year can be, however, subject to paragraph 2. 8, at the request expressed in the common annual tax return taxed including the sum of their income determined in accordance with article 4. 9. 1 and 1a, subject to a deductible, separately by each of the spouses, the amounts referred to in article 1. 26; in this case, the tax shall be determined on the name of both spouses in double the amount of tax calculated from the middle of the total income of the spouses, except that, to the sum of that income does not count toward the income (revenue) the taxed in a flat on the principles set out in this Act. ", (b)) (2). 8 and 9 are replaced by the following: "8. the tax referred to in paragraph 1. 2 and 4, does not apply in a situation where even if one of the spouses, single raising children or to her child shall apply the provisions of article. 30 c or act on a flat-rate income tax.

9. The principle set out in paragraph 1. 8 does not apply to the persons referred to in art. 1 paragraph 2 of the Act on a flat-rate income tax, that do not have at the same time the tax non-agricultural economic activities on the principles referred to in article 1. 30 c, or in the Act on a flat-rate income tax. ";

3) article. 8: a) of paragraph 1. 1 shall be replaced by the following: "1. Interest income from a share in the company that is not a legal person, with shared ownership, joint venture, joint ownership or joint use of goods or property rights in each of the taxpayer shall be in proportion to their rights in the share in profit, and, subject to paragraphs 2 and 3. 1A, connects with the other revenue sources from which income is taxable according to the scale referred to in article 1. 27 paragraph. 1. in the absence of contrary evidence, it is assumed that the right to participate in profits are equal. ", b) after paragraph 1. 1, the following paragraph. 1a shall be inserted: ' 1a. Income from non-agricultural economic activities referred to in article 1. 10 paragraph 1. 1, paragraph 3, by taxpayers taxed on the principles referred to in article 1. 30 c, cannot be combined with other revenue sources from which income is taxable according to the scale referred to in article 1. 27 paragraph. 1. "(c)) (2). 4 shall be replaced by the following: "4. The declaration referred to in paragraph 1. 3, must be submitted to the competent naczelnikowi the tax office not later than the 20th day of the month following the month in which it was received from a source referred to in article 1. 10 paragraph 1. 1 paragraph 6, first in the tax year income from the common ownership, common ownership or common usage thing. ";

4) article. 9: a) of paragraph 1. 1 shall be replaced by the following: "1. the income tax are subject to all kinds of income, with the exception of income referred to in article 1. 21, 52 and 52a and income from which on the basis of the provisions of the tax code has been deprecated for charging the tax. ', b) after paragraph 1. 1, the following paragraph. 1a shall be inserted: ' 1a. If the taxpayer receives income from more than one source, the subject of taxation in the fiscal year, subject to articles. 24 paragraph. 3, art. 28-30, art. 30A-30 c and art. 44 paragraph 1. 7e and 7f, total income from all sources of income. ", c) the following paragraph. 6 is added: "6. the provision of paragraph 1. 3 applies to losses for transfer of shares in companies having legal personality, the securities, including for disposal of borrowed securities (short) and the consideration for the disposal of derivative financial instruments, and with the exercise of the rights arising therefrom, and in respect of the placing of shares (shares) of companies with legal personality or contributions in cooperatives in Exchange for a contribution in kind in the form of other than the company or its organized part. ";

5) art. 9A shall be replaced by the following: "Article. 9A 1. The revenue achieved by the taxpayer from a source referred to in art. 10 paragraph 1. 1, paragraph 3, are taxed on the principles referred to in article 1. 27, subject to the provisions of paragraph 2. 2 and 3, unless the taxpayers make competent naczelnikowi the tax office a written request or a statement of use forms of taxation referred to in the Act on a flat-rate income tax.

2. taxable persons, subject to the provisions of paragraph 2. 3, can choose how taxation of income from non-agricultural economic activities on the principles referred to in article 1. 30 c in this case shall be required to submit to the competent naczelnikowi the tax office until 20 January of the tax year a written statement about choosing this method, and if the taxpayer begins conducting non-agricultural economic activities during the tax year-to the day preceding the day of commencement of the business, but not later than the date of obtaining the first income.

3. If a taxable person who has chosen the way of taxation referred to in paragraph 1. 2, of the non-agricultural business alone or in the form of company which does not have legal personality, the revenues from the provision of services to the former or current employer, corresponding to activities that the taxpayer, or at least one of the partners: 1) performed in the year preceding the tax year or 2) perform or performs in the tax year – within the framework of an employment relationship or a cooperative working relationship, the taxpayer loses in the tax year the right to tax as specified in article 4. 30 c and is obliged to submit the appropriate declaration of the amount of income derived from the beginning of the year and pay advances, calculated using the tax scale referred to in article 1. 27 paragraph. 1, and the default interest from the backlog in respect of such advances.

4. selecting the way of taxation in the statement referred to in paragraph 1. 2, also applies to subsequent years, unless the taxpayer, within the time limit to 20 January of the tax year, notify in writing the competent Director of the tax office to abandon this method or lodges within that time a written request or a statement of use forms of taxation referred to in the Act on a flat-rate income tax.

5. If the taxpayer carries on non-agricultural economic activities: 1) and in the form of a company or unincorporated companies, 2) in the form of a company or unincorporated companies-choice of taxation referred to in paragraph 1. 2, applies to all forms of the conduct of that business to which they apply the provisions of the Act.

6. income derived by the taxpayer from a source referred to in art. 10 paragraph 1. 1 paragraph 6, are taxed on the principles set out in this Act, unless the taxpayers make competent naczelnikowi the IRS written statements about the choice of taxation in the form of a lump sum from the revenue accounting, on the principles set out in the Act on a flat-rate income tax. ";

6) article. 10: a) in paragraphs 1 and 2. 2, paragraph 3 is replaced by the following:


"3) assets referred to in article 1. 14 paragraph 1. 2, paragraph 1, subject to paragraph 2. 3, even if the sale were withdrawn from the business, and from the first day of the month following the month in which the assets have been withdrawn and the date of their disposal for consideration, within 6 years. ", (b)) the following paragraphs. 3 shall be added: "3. the provisions of paragraphs 1 and 2. 1 paragraph 8 apply to the consideration for the disposal of used for business-related and in conducting special departments of agricultural production: residential building, its part or share in this building, a dwelling constituting a separate property or participate in this place, of the land or interest in land or right of perpetual usufruct of land or participate in this law, related to the building or premises , a cooperative ownership right to a dwelling or participate in this law and the right to house in a housing cooperative or participate in such law. ";

7) article. 13 paragraph 8 and 9 are replaced by the following: "8) income from the public service, on the basis of the contract or the contract, obtained exclusively from: a) a natural person leading economic activity of the legal person and its organizational unit and organizational unit without legal personality, b) owner (holder) real estate, in which the offices are rented, or acting on behalf of the trustee or administrator-if the taxpayer performs these services exclusively for the needs of the property, with the exception of revenue on the basis of the agreements concluded in the the non-agricultural economic activities by the taxpayer and revenue, referred to in paragraph 9, 9) the revenue generated on the basis of agreements on company management, management contracts or contracts of a similar nature, including revenues from this kind of contracts concluded in the framework of non-agricultural economic activities by a taxable person, with the exception of income referred to in paragraph 7. "

8) article. 14: a) of paragraph 1. 1 c shall be replaced by the following: ' 1 c. The date of creation of the revenue referred to in paragraph 1. 1, it is considered, subject to paragraph 2. 1E-1 g, the day of issuance of the invoice (Bill), but not later than the last day of the month in which: 1) was issued to, has been disposed of the right to property or 2) performed a service, including partially performed the service, if its partial execution is resulting from the contract or the separate provisions of title to pay, or 3) you received payment for the provision of execution – in other cases. ", b) repealed paragraph. 1 d, c) in paragraphs 1 and 2. 1F sentence after the semicolon shall be replaced by the following: "where an event referred to in paragraph 1. 1 c, followed in December of the tax year, and invoices relating to these events, in accordance with special provisions, will be issued in the following year, the date of creation of the revenue shall be deemed to be the last day of the tax year in which these events occurred. ", (d)), after paragraph. 1F the following paragraphs. 1 g shall be inserted: "1 g. In the case of accounts: 1) the supply of electricity, heat or gas wire, 2) the provision of telecommunications services, radiocommunications, except for services paid for using coins (coins) or cards, including dial-up, 3) water distribution services, waste and the export and disposal of waste – the date of the creation of income payable is considered due to the invoice payment term, and if the date is not specified, the last day of the month where the invoice. ", e) in paragraphs 1 and 2. 2:-paragraph 1 is replaced by the following: "1) income from fee-based disposal used for business-related and in conducting special departments agricultural production assets that are: a) fixed assets, (b)) property referred to in article 1. 22d paragraph. 1, with the exception of ingredients whose initial value determined in accordance with article 4. 22 g does not exceed 1 500 zł, c) values of the intangible and legal – included in the records of fixed assets and intangible assets, including income from fee-based disposal of the assets referred to in (a). (b)), a cooperative ownership right to the premises or participate in this almost not included in the records of fixed assets and intangible assets, subject to paragraphs 2 and 3. 2 c; in determining the amount of revenue the provisions of paragraph 1. 1 and art. 19 shall apply as appropriate, "after paragraph 7 d 7e point shall be added: ' 7e) equivalent of resolved or reduced the reserves referred to in article 1. 23 paragraph 1. 1 paragraph 22, credited the deductible costs ", in paragraph 10 (a) is repealed. b, f) after paragraph 1. 2B the following paragraphs. 2 c shall be inserted: "2 c. The revenue referred to in paragraph 1. 2, paragraph 1, do not include revenue from fee-based disposal used for business-related and in conducting special departments of agricultural production: residential building, its part or share in this building, a dwelling constituting a separate property or participate in this place, of the land or interest in land or right of perpetual usufruct of land or participate in this law, related to the building or premises , a cooperative ownership right to a dwelling or participate in this law and the right to house in a housing cooperative or participate in this law. Provision of art. 28 shall apply mutatis mutandis. ", g) in paragraphs 1 and 2. 3:-paragraph 6 is replaced by the following: "6) amount equivalent to decommitted commitment, including forgiven loans (credits), if the waiver of liability is related to bankruptcy, with the possibility of the conclusion of the within the meaning of the bankruptcy and reorganization law,"-repealed paragraph 9;

9) article. 17: a) in paragraphs 1 and 2. 1:-paragraphs 2 to 6 shall be replaced by the following: "2) interest from the savings contributions and funds in bank accounts or in other forms of saving, storage or investment, with the exception of cash related to the performed economic activity, 3) interest (discount) on securities, 4) dividends and other income from the share in the profits of legal persons based on obtaining are shares (shares) in a company having legal personality or cooperative , including: a) dividends from shares made by the members of the employees ' pension funds in the accounts, (b)) interest rate shares of carrying surplus (General income) in cooperatives, c) Division of likwidowanej company (cooperative), d) value made to shareholders and the shareholders of gratuitous or partially paid benefits, as defined in accordance with the principles deriving from article 2. 11 (1). 2-2b, 5) income from participation in capital funds, 6) due, even if they were not actually received, income from: a) for transfer of shares in companies having legal personality and securities, (b)) the exercise of the rights arising from the securities referred to in article 1. 3 paragraphs 1 and 2. 3 the law on publicly traded securities ", paragraph 9 is replaced by the following:" 9) the nominal value of the shares (shares) in a company having legal personality or contributions in the cooperative covered in Exchange for a contribution in kind in the form of other than the company or its organized part, "after paragraph 9 the following paragraph 10 is added: ' 10) income from fee-based disposal of derivative financial instruments, and with the exercise of the rights arising therefrom." , b) after paragraph 1. 1A the following paragraphs. 1B shall be inserted: ' 1b. The revenue referred to in paragraph 1. 1 paragraph 10 shall arise at the time when the exercise of the rights arising from derivative financial instruments ", (c)) (2). 2 shall be replaced by the following: "2. in determining the value of income referred to in paragraph 1. 1 point 4 (b). (c)), paragraphs 6, 7, 9 and 10, shall apply mutatis mutandis the provisions of article 4. 19. "d) repealed paragraph. 3;

10) article. 21: a) [1] in paragraph 1. 1:-in paragraph 3b of the initial sentence is replaced by the following: "other compensation received under the judgment or a court settlement to the amount specified in the judgment or settlement, with the exception of compensation", after paragraph 3b 3 c and 3d point shall be added: ' 3 c) compensation in the form of a pension received under the provisions of the civil law in the event of bodily injury or health disorder calls by the victim, which totally or partially lost earning capacity , or if the increased needs or reduced view of success for the future, 3d) compensation received by the property owner on the basis of the geological and mining law, ", point 4 is replaced by the following:" 4) amounts received in respect of property insurance and, with the exception of: a) for compensation for damage to assets related to the business or the conduct of special departments of agricultural production, of which the income is taxed in accordance with article 5. 27 paragraph. 1 or article. 30 c, b) income received for investment insurance premium in relation to the insurance contract concluded on the basis of the provisions of the business of insurance in the case of insurance related to equity funds, ", point 11 shall be replaced by the following:


"11), the value of benefits in kind under the provisions of the occupational safety and health work and cash equivalents for the remuneration paid in accordance with the regulations issued by the Council of Ministers or the Minister, as well as cash equivalents for the laundering of workwear, clothing and footwear for the use of your own instead of working and the value received by employees gift vouchers, gift certificates, coupons or other evidence entitling to receive on the basis of non-alcoholic beverages food, meals and, in the case where the employer, despite its obligation arising from the provisions of the occupational safety and health work, it is not possible to release employees meals and non-alcoholic beverages "-repealed paragraph 12 and 12a, point 16 is replaced by the following:" 16) diet and other charges for the time: a) business employee, b) travel non-employee – to the amount specified in separate laws or regulations issued by the Minister responsible for the work on the amount and the conditions for determining the duties conferred a worker employed at the State or local government unit of the budgetary sphere, for a business trip within the country and outside the country, subject to the provisions of paragraph 2. 13 "-paragraphs 19 and 20 shall be replaced by the following:" 19) the value of the benefits paid by the employer in respect of accommodation of employees, subject to paragraph 2. 14, a) hotels, (b)) private accommodation rented on collective goals – to not exceeding the amount of $500 per month, 20) part of the income of the persons referred to in art. 3 paragraphs 1 and 2. 1, staying temporarily abroad and receiving income from employment or grants, with the exception of the remuneration obtained by a member of the foreign service – the equivalent of diet for trips outside the country, referred to in the provisions on the amount and terms of fixing royalties the rights worker employed at the State or local government unit of budgetary sphere in respect of trips outside the country for each day of in which the work is carried out or received a scholarship; the exemption applies to income not exceeding a year the equivalent of thirty per diem, subject to paragraph 2. 15, "-repealed paragraph 20a-23,-paragraph 25 shall be replaced by the following:" 25) lump sum energy for combatants, "– point 26 shall be replaced by the following:" 26) grants received for individual random events, natural disasters, prolonged illness or death-up to a height of not more than in the fiscal year of the amount of $2 280, subject to paragraphs 40 and 79, ",-in point 27 (a). (a) is replaced by the following: "professional, social and rehabilitation) the healing of persons with disabilities from the resources of the State Fund for rehabilitation of disabled persons and from on-site funds rehabilitation of disabled persons,"-paragraph 29 shall be replaced by the following: "29) revenue in respect of compensation pursuant to the provisions of the real estate economy or for disposing of the property for the purposes of justifying its expropriation and for the sale of immovable property in connection with the implementation of the right of option by the purchaser According to the provisions of the real estate economy; This does not apply to cases where the owner of immovable property, referred to in the first sentence, has acquired its ownership in the period of 2 years before the commencement of proceedings wywłaszczeniowego or valuable consideration for the sale of real estate for less by at least 50% of the amount obtained compensation or disposing of the property for the purposes of justifying its expropriation of or in connection with the implementation of the right of first refusal, "-repealed paragraph 31,-paragraph 32 and 32a shall be replaced by the "32) the revenue generated from the sale of real estate and property rights referred to in article 1. 10 paragraph 1. 1, paragraph 8 (a). a)-(c)), subject to paragraph 2. 2 and 2a: a) in part expended not later than within a period of two years from the date of sale:-the acquisition of the territory of the Republic of Poland of a residential building, its part or share in this building, a dwelling constituting a separate property or participate in this place, as well as for the acquisition of the land or interest in land or right of perpetual usufruct of land or participate in this almost related to the building or premises, the acquisition of the territory of the Republic of Poland a cooperative ownership right to a dwelling or participate in this law, the right to a house in a housing cooperative or participate in this almost-for the acquisition of the territory of the Republic of Poland of the land or interest in land, the rights of usufruct land or participate in this law for the construction of a residential building, including the land or interest in land or the right of perpetual use of land or participate in this almost started the construction of a residential building, is for the construction, development, superstructure, reconstruction, repair or upgrade of your own apartment building, its parts or your own dwelling, situated on the territory of the Republic of Poland, – on the development, superstructure, reconstruction or adaptation – for rent – your own building in delivery of uninhabited, part of your own in delivery of uninhabited or your own room in delivery of uninhabited, situated on the territory of the Republic of Poland, b) in their entirety, if the sale took place in order to obtain, in return for the property or rights of , the cooperative tenancy right to the premises or building or any part thereof, (c)) in full if the sale in execution of or in connection with the multilateral agreement on swapping these buildings or premises, (d)) in its entirety, if their acquisition has occurred by way of inheritance or donations, e) in part expended not later than within a period of two years from the date of the sale, to repay a loan or a loan , as well as interest on a loan or a loan incurred for the purposes referred to in point (a). (a)), in the Bank or cooperative credit unions counter, established in the territory of the Republic of Poland, including the repayment of the loan or the loan and interest on the loan or loans incurred before the date of obtaining those revenues, 32a) the revenue generated from the substitution, subject to paragraphs 2 and 3. 2: a) a residential building, its part or share in this building, a dwelling constituting a separate property or participate in this place, or (b)) a cooperative ownership right to a dwelling, House in cooperative housing, or participate in these rights, or (c)), the participation in the ground or a perpetual use rights of land or participate in this law, related to the building or premises referred to in point (a). a) – if the exchangeable are only located on the territory of the Republic of Poland real estate and rights listed in (a); a)-(c)), "repealed paragraph 33, paragraph 37 and 38 are replaced by the following:" 37) revenue from the device by the qualified entity established on the territory of the Republic of Poland Super Lottery and bingo games fantowe on the basis of a residence permit issued under separate provisions, in so far as they are intended to carry out specified in the permit and the rules of the game socially useful purposes, 38) benefits in kind or cash equivalents return the benefits received by retirees and pensioners in connection with linking their previously with work ratio work, employment relationship or employment relationship cooperative and trade unions – to the amount not exceeding the amount of the fiscal year $2 280 ",-paragraph 40b is replaced by the following:" 40b) scholarships for pupils and students, the amount and rules are set out in the resolution of the decision-making body the local government unit, and scholarships for pupils and students awarded by foundations or associations on the basis of regulations approved by the statutory authorities available to the public via the Internet , mass media or lining (wywieszanych) for those interested in public areas generally available-up to a height of not more than the amount of $380 per month, subject to the provisions of paragraph 2. 10, "in paragraph 46 (a). (b) is replaced by the following: "(b)) the taxpayer directly pursues the objective of the program funded with non-refundable aid; the exemption does not apply to the income of natural persons, which the taxpayer directly realizing the goal of have-regardless of the type of contract-execution of specific actions in relation to the pursued by the program "-repealed section 47b, after paragraph 47 c 47 d point shall be added: ' 47 d) grants, subsidies, and other free benefits or benefits partially paid, received goals associated with the agricultural activities from the State budget , the budgets of the local government units, government agencies, or with funds from the Governments of foreign States, international organizations or international financial institutions, "-repealed paragraph 48, in paragraph 49 (b). (b) is replaced by the following: "(b)) the provision to cover the costs of the financial lease of a dwelling, not exceeding the amount of $500 per month,"-paragraph 50 is replaced by the following: "50) income received in connection:


(a)) with the return of shares or contributions in the cooperative or contributions in a company b) redemption of shares or shares in a company having legal personality, including paying the sale shares (the shares) to the company for redemption – the part which is the acquisition cost, subject to the provisions of paragraph 2. 17 and 18, and if the acquisition occurred by way of inheritance or donations-to the amount of the value of acquisition of inheritance or donations, "-repealed paragraph 55, point 58 shall be replaced by the following:" 58) withdrawal of an occupational pension scheme made to a participant or the persons entitled to these measures in the event of death of the participant "-repealed paragraph 62,-paragraph 63a shall be replaced by the following:" 63a) income taxpayers , subject to the provisions of paragraph 2. 5A-5 c, obtained from business on the territory of the special economic zone on the basis of the authorisation referred to in article 2. 16 paragraph. 1 of the Act of 20 October 1994 on special economic zones (Dz. u. Nr 123, poz. 600, as amended. 4)), the amount of public aid granted in the form of this exemption may not exceed the amount of public aid for the trader, the limit for areas eligible for aid in the largest amount, in accordance with the principles laid down in the Act of 27 July 2002 on conditions of admissibility and supervising public aid for entrepreneurs (Journal of laws No. 141 , item. 1177 and of 2003 # 159. 1537, # 188, item. 1840 and # 189. 1850), including the rules of cumulation and the granting of State aid in specific sectors, "-repealed paragraph 66,-paragraph 67 shall be replaced by the following:" 67) the value of the benefits received by the employee, financed entirely from the resources of the social welfare fund or funds of trade unions – to the amount not exceeding the amount of $380 in the tax year; in kind benefits are not vouchers, gift certificates and other characters for their Exchange for goods or services ",-paragraph 68a is replaced by the following:" 68a) the value of gratuitous benefits referred to in article 1. 20(2). 1, received from the service provider in connection with the promotion or advertising-if the one-time value of these benefits does not exceed the amount of $100; the exemption does not apply if the supply is made to the employee healthcare provider or person with the healthcare provider in respect of civil, "-repealed section 70, paragraph 80 is replaced by the following:" 80) income from work received in the service of the candidate by the police officers, Government Protection Bureau, the border guard and State Guard Brigades, "-repealed paragraph 81, 86 and 88, paragraph 89 is replaced by the following:" 89) the value of the benefits received by students from the University , on the basis of separate provisions, in connection with the referral by the University for student work placements – up to a height of not more than in the fiscal year of the amount of 2 280 PLN, "-repealed paragraph 96,-paragraph 97 is replaced by the following: ' 97) housing allowances and lump sums for the purchase of fuel, granted on the basis of separate provisions about housing,"-paragraph 98b is replaced by the following: "98b) return the amount of the discount for paying by disabled war and military contributions to the mandatory civil liability insurance or premiums for voluntary insurance casco received from the scheme "– repealed paragraphs 99 and 103,-paragraph 104 is replaced by the following:" 104) received by the Deputy or Senator cash benefits and benefits in kind value (in kind) on the basis of the article. 23 paragraph 1. 3, art. 43 paragraph 1. 1, art. 44 paragraph 1. 1 and 2 and article. 46 of the Act of 9 May 1996 on the Statute and Senator (Journal of laws No. 73, item 350, as amended. 5)), "-paragraphs 108 to 110 shall be replaced by the following:" 108) the amount of aid money and the value of other benefits financed from budgetary resources allocated to returnees and those who apply for refugee status, 109) the nominal value of the shares (shares) in a company having legal personality or contributions in the cooperative is covered in Exchange for a contribution in kind in the form of a business or its organized part of the , 110) the value of the benefits to the Member of the foreign service performing duties in a foreign and the value of the benefits employees Polish budgetary entities established outside the borders of the Republic of Poland, under separate laws or regulations issued on the basis thereof, with the exception of remuneration for work, cash payment for annual leave, maternity and sickness benefits and foreign, "-paragraph 112 shall be replaced by the following:" 112) return travel employee to employer If the obligation to incur these costs by the workplace stems directly from the provisions of other laws, "-the following point after point 113 114-117:" 114) the value of gratuitous benefits received or benefits partially paid and the value of benefits in kind (in kind) financed or co-financed from the funds of the State budget, local government units, government agencies or funds of funds from the Governments of foreign States , international organizations or international financial institutions, in the framework of the governmental programs, 115) WINS and awards received by students for participating in competitions, tournaments and Olympic Games organized on the basis of the provisions of the education system, 116) direct payments applied in the framework of the common agricultural policy of the European Union, received on the basis of separate provisions, 117) the value of the benefits received from volunteers, provided on the principles set out in the Act on public benefit activity. " , b) in paragraph 2. 2:-paragraph 2 is replaced by the following: "2) proceeds from the sale or Exchange is expended on: a) the acquisition of the land or interest in land, the right of perpetual use of land or participate in this law, the building, its part or participate in building, or (b)) the construction, development, superstructure, reconstruction, modernization, adaptation or renovation of a building or part thereof is intended for recreational purposes," after paragraph 2 the following point 3 is added : ' 3) revenue from the sale of real estate and property rights constitutes income from non-agricultural economic activities or special departments of agricultural production within the meaning of article 3. 14 paragraph 1. 2, paragraph 1 ", c) repealed paragraph. 4 and 5, d) repealed paragraph. 6, e) repealed paragraph. 8 and 9, f) (2). 10 shall be replaced by the following: ' 10. The exemption referred to in paragraph 1. 1 40b, apply if the taxpayer before the first payment of the provision makes a statement to the payer by the established formula that does not get at the same time, other taxable income, with the exception of the survivor's pension and the income referred to in article 1. 28-30 and in art. 30A and 30b. The taxpayer is obliged to notify the payer of the change of the facts arising from the claims, before payment of the scholarship for the month in which the change. ", g) repealed paragraph. 11 and 12, h), after paragraph. 12 the following paragraphs. 13-18:13. The provision of paragraph 1. 1 paragraph 16 (a). (b)) shall, if it received were not included in cost of revenue and incurred: 1) in order to achieve the revenue or 2) in order to undertake the tasks of the Organization and agencies operating on the basis of separate laws, or 3) for organ (s) of the authority or the State administration or local government and agencies of them subordinate to or supervised by, or 4) by persons with civil functions referred to in article 1. 13 paragraph 5, in connection with the performance of these functions.

14. The exemption referred to in paragraph 1. 1 paragraph 19 applies to staff members whose place of residence is located outside the town, in which there is a workplace and the taxpayer does not use the deductible costs referred to in article 1. 22 paragraph 1. 2 paragraph 3 and 4.

15. the exemption referred to in paragraph 1. 1 paragraph 20, does not apply to the wages received by the employee as a result of his stay outside the country in order to participate in the armed conflict or for strengthening the forces of a Member State or States allied peacekeeping mission, action to prevent acts of terrorism or their effects, as well as in connection with the exercise of the functions of observers in peacekeeping missions of international organisations and multinational forces, unless receives benefits exempt from tax under paragraph 2. 1, paragraph 83.

16. By its own building, or a room referred to in paragraph 1. 1, paragraph 32 (a). (a)), means the building, place or facility owned or co-owned by the taxpayer or to which the taxpayer is entitled to cooperative ownership right to the premises, the right to a house in the housing cooperative or part in this law.

17. The exemption referred to in paragraph 1. 1, point 50 (b). (b)), shall not apply to income received in connection with the redemption of the shares or shares in companies having legal personality which are covered by an undertaking or its organised part.

18. Cost of acquisition referred to in paragraph 1. 1, point 50 (b). (b)), shall be determined in accordance with article 4. 22 paragraph 1. 1F, paragraph 1, if the placing of umarzanych shares (shares) in Exchange for a contribution in kind in the form of other than the company or its organized part. ";


11) article. 22: a) after paragraph 1. 1 h the following paragraphs. 1E shall be inserted: "1. If the taxpayer in connection with obejmowaniem shares (shares) in Exchange for a contribution in kind incurred expenses related to entering these shares (shares), this expenditure increase the cost of obtaining revenue referred to in paragraph 1. 1E. ", (b)) (2). 2 shall be replaced by the following: "2. the costs of obtaining income from a business relationship, the employment relationship, of a cooperative working relationship, and working under contract, where: 1) a taxpayer receives income from one workplace-are $102 25 gr per month, and for the tax year is not more than £ 1227, 2) the taxpayer receives income simultaneously from more than one workplace-may not exceed a total of $1840 77 gr for the tax year , 3) the place of permanent or temporary residence of the taxpayer is located outside the town, in which there is a workplace and the taxpayer does not get the expatriation allowance-amount to £ 127 82 gr per month, and for the tax year total no more than $1533 84 gr, 4) the taxpayer receives income simultaneously from more than one employer, a permanent or temporary residence of the taxpayer is located outside the town , in which the establishment is located, and the taxpayer does not get the expatriation allowance-may not exceed 2300 total $94 gr for the tax year. ", c) repealed paragraph. 2A, d) (2). 3A is replaced by the following: ' 3a. The policy referred to in paragraph 1. 3, shall also apply in the case where part of the proceeds from the same source of income subject to tax, and some is free from taxation, with the exception of the revenue sources referred to in article 1. 10 paragraph 1. 1 paragraphs 1 and 2. ", e) in paragraphs 1 and 2. 9 paragraph 5 shall be replaced by the following: "(5)) of the titles referred to in article 1. 13 points 5, 7 and 9-in the amount specified in paragraph 1. 2, paragraph 1, (a) if the taxable person the same type of income from one of the titles referred to in article 1. 13 points 5, 7 and 9, is obtained from more than one entity, annual expenses may not exceed the amount of $1840 77 gr, ", f) (2). 11 and 12 and are replaced by the following: 11. If the annual cost of obtaining revenue referred to in paragraph 1. 2 are lower than the expenditure for the transport to the plant or plants work bus transportation, rail, ferry, or public transport, in the annual tax bill, these costs may be accepted in the amount of the expenditure actually incurred, documented only holding regular tickets.

11A. the provisions of paragraphs 1 and 2. 11 do not apply to the costs of obtaining income from the sources referred to in article 1. 13 points 5, 7 and 9. ", g) (2). 13 shall be replaced by the following: ' 13. The provisions of paragraphs 2 and 3. 2 paragraph 3 and 4 and paragraph. 11 does not apply where the employee receives a refund to the employer, except when the returned costs have been charged to the taxable revenue. ";

12) article. 22e in paragraph 1. 1 point 4 shall be replaced by the following: "4) deposit, within the 20 of this month, to the tax office the amount of interest accrued from the date of inclusion in the cost of revenue expenditure on the acquisition or production of their own assets up to the date on which the period of use has exceeded a year, and accrued amount of interest shown in the submitted declarations or testimony, referred to in article 1. 44 paragraph 1. 6 and art. paragraph 45. 1 and 1a, point 2; interest calculated from the difference referred to in paragraph 2, shall be 0.1% for each day. ";

13) article. 22F para. 1 and 2 are replaced by the following: "1. taxable persons, except those, who due to the announced bankruptcy involving liquidation assets do not lead a business, the depreciation of the initial value of fixed assets and intangible and legal, referred to in article 1. 22A paragraph 2. 1 and paragraph 2. 2, points 1 to 3 and in article 3. 22B. 2. Taxpayers who are ship owners, with the exception of those who due to the announced bankruptcy involving liquidation assets do not lead a business, can make depreciation from the ordered by the maritime transport rolling stock under construction, as referred to in article. 22A paragraph 2. 2 point 4. ";

14) article. 22ł to in paragraph 1. 1, the first sentence shall be replaced by the following: "From fixed assets and intangible assets received to the fee-based use, in accordance with the agreements concluded on the basis of the provisions of commercialization and privatization, if those contracts the rights purchase of these measures or values by using the price fixed in the contracts, taxpayers make the depreciation on the principles referred to in article 1. 22 h of paragraph 1. 1. ";

15) article. 23: a) in paragraphs 1 and 2. 1:-paragraph 38 is replaced by the following: "38) expenditure on the cover or the acquisition of shares or contributions in the cooperative shares (shares) in a company having legal personality, and other securities, as well as expenditure for the acquisition of units in equity funds; such expenses are deductible in determining income from paid to dispose of these shares (shares), contributions, and other securities, including the proceeds of any redemption by the issuer of the securities, as well as the redemption of units in equity funds, "-paragraph 40 is replaced by the following:" 40) forgiven loans, if the cancellation is not related to bankruptcy, with the possibility of the conclusion of the within the meaning of the bankruptcy and reorganization law ",-in point 45a (b). (a) is replaced by the following: "(a)) acquired free of charge, with the exception of those acquired through inheritance or donation, if:-the acquisition of it does not constitute income in kind or the income is exempt from income tax, or the acquisition of it is income, which on the basis of separate provisions has been deprecated for charging the tax,"-paragraph 46 is replaced by the following: "46) expenditure incurred included in cost of revenue, subject to paragraph 36 in respect of the use of untyped to fixed asset value of a passenger car, also owned by a person established, for the purposes of the business of the taxable person – the part exceeding the amount resulting from the multiplication of the number of kilometres of the actual vehicle mileage and rates for 1 km, specified in separate regulations issued by the competent Minister; in order to determine the actual car pass taxpayer is obliged to keep records of vehicle mileage, "-paragraph 56 is replaced by the following:" 56) expenditure and costs directly financed from income (revenue), referred to in article 1. 21(1). 1, paragraph 46, 47a, 47 c and 116, ", in paragraph 57, introductory is replaced by the following:" the contributions paid by the employer in respect of contained or renewed insurance contracts for employees, with the exception of contracts for risk groups 1, 3 and 5 of the Department of l and group 1 and 2 Chapter II set out in the annex to the Act of 22 May 2003 on business insurance (Journal of laws No. 124 , item. 1151) if eligible for benefits is not the employer and the insurance contract within a period of 5 years from the end of the calendar year in which it is contained, or were renovated, excludes: "– in point 59 dot is replaced by a comma and the following paragraph shall be added: ' 60 60) costs associated with the financing of the health services by the employer to employees, with the exception of costs incurred the health benefits to which the provisions of the employer undertake at work and other laws." , b) in paragraph 2. 2 in paragraph 2 (a). and (c) shall be replaced by the following: "(a)) dismissing application for bankruptcy involving liquidation of assets when the assets of the insolvent debtor is not sufficient to meet the costs of the proceedings, or (b)) the closure of the insolvency proceedings involving the liquidation of assets, where there is a circumstance referred to in point (a). (a)), or (c)), the closure of insolvency proceedings involving the liquidation of assets, or "c) in paragraphs 1 and 2. 3 paragraphs 1 and 2 shall be replaced by the following: "1) the debtor has been removed from the register of economic activities, placed in liquidation or has been announced its bankruptcy involving liquidation of assets or 2) was initiated bankruptcy proceedings with the possibility of the conclusion of the within the meaning of the bankruptcy and reorganization law or at the request of the debtor has been proceedings settlement within the meaning of the financial restructuring of companies and banks , or "d) of paragraph 1. 5 shall be replaced by the following: "5. the vehicle referred to in paragraph 1. 1, point 36 and 46, should be, with the exception of a lump sum of money, documented in the records of vehicle mileage certified by the taxpayer at the end of each month. To keep records of vehicle mileage is bound to the person using the vehicle. In the absence of the records of expenditure incurred by a taxable person in respect of the use of cars for the purposes of the taxable person does not represent a cost of obtaining revenue. ", e) the following paragraphs. 7 shall be added:


' 7. the logbook referred to in paragraph 1. 5, should include at least the following information: surname, first name and address of the person using the vehicle, the registration number of the vehicle and engine size, serial number entry, the date and purpose of the departure route description (where-where), the number of actually kilometres, the rate for 1 km, the amount resulting from multiplying the number of actually mileage rates and 1 km and the signature of the taxpayer (the employer) and its data. ";

16) article. 24: a) in paragraphs 1 and 2. 2, the second sentence shall be replaced by the following: "income from fee-based disposal of the assets referred to in article 1. 14 paragraph 1. 2, paragraph 1, used for business or special departments of agricultural production, is the revenue from transporting goods to dispose of assets referred to in article 1. 14 paragraph 1. 2 (1) (a). (b)), and in other cases, the income or loss is the difference between the revenue from the disposal for consideration: 1) the initial value shown in the records of fixed assets and intangible assets, subject to paragraph 2, plus the sum of the depreciation referred to in article 1. 22 h of paragraph 1. 1 paragraph 1, made from these measures and values or 2) the value of the resulting document certifying acquisition of cooperative ownership right to the premises or participate in this law, the initial value for the purposes of making depreciation allowances determined in accordance with article 5. 22 g of paragraph 1. 10, plus the sum of the depreciation referred to in article 1. 22 h of paragraph 1. 1 paragraph 1, made of this right or participate in such law. ", b) in paragraph 2. 4A, paragraph 4 is replaced by the following: "4) laboratory animals-from 1 piece of sold animals on the basis of concluded contracts for the laboratory, research and scientific experiments, analyses and tests carried out in laboratories, as well as the control of technological processes", c) repealed paragraph. 5b, d) in paragraphs 1 and 2. 5 c the second sentence shall be deleted, e) the following paragraphs. 13 and 14 shall be inserted: ' 13. In the case of disposal for consideration of borrowed securities on the terms specified in separate regulations (short), the income shall be determined on the day on which the return of borrowed securities or had to take place, in accordance with the contract of loan of such securities.

14. Income referred to in paragraph 1. 13, was obtained in the tax year is the difference between the sum of the income from the disposal of securities borrowed for consideration and the expenditure incurred on the acquisition of the returned securities. ";

17) article. 24B paragraph. 3 is replaced by the following: "3. The wholesale or retail trade activities, referred to in paragraph 1. 2, paragraph 1, be performed in the territory of the Republic of Poland by the non-taxable taxable persons referred to in article 1. 3 paragraphs 1 and 2. 1 and 3, means paid the disposal of Polish goods to people regardless of the place of conclusion of the contract. ";

18) article. 25: a) of paragraph 1. 4 and 5 are replaced by the following: "4. the provisions of paragraphs 1 and 2. 1-3 shall apply mutatis mutandis if: 1) the national participates directly or indirectly in the management of another entity or in its control or has participated in the capital of another entity of the national, or 2) the same legal or natural persons at the same time directly or indirectly involved in the management of national operators or in control or have a share of the capital.

5. the provisions of paragraphs 1 and 2. 4 shall also apply to associations of family or arising from an employment relationship or to property between domestic actors or people employed in these entities control or supervisory or management functions, and if any person combines the functionality of the management or supervisory or control in these subjects. ", b) after paragraph 1. 5 the following paragraphs. 5a and 5b are inserted: ' 5a. Participation in the capital of the other entity referred to in paragraph 1. 1 and 4, means a situation in which an entity directly or indirectly holds in the capital of another entity not less than 5%.

5b. in determining the share of intermediate, which entity has capital of another entity, the principle that if one entity has in the capital of another entity specified share, and the other one has the same share in the capital of another entity is the first entity has an indirect participation in the capital of another entity in the same height; If these values are different for the amount of indirect share is understood less. ", c) repealed paragraph. 7 and 7a;

19) article. 26: a) in paragraphs 1 and 2. 1:-introductory is replaced by the following: "the basis for the calculation of the tax, subject to art. 24 paragraph. 3, art. 28-30 and article. 30A-30 c, provides income determined in accordance with article 8. 9, art. 24 paragraph. 1, 2, 4, 4a-4e, para. 5 c, 6, 8, paragraph 1. 10-12 or article. 24B paragraph. 1 and 2, or article. 25, after the deduction of amounts: ",-paragraph 2 is replaced by the following:" 2) contributions referred to in the Act of 13 October 1998 on the social insurance system (Journal of laws No. 137, item. 887, as amended. – 6)): a) paid in the tax year immediately on their own insurance, pension insurance, sickness and accident insurance the taxpayer and those cooperating with it, b) withheld in tax year by the payer with the taxpayer's funds to the pension scheme and health insurance, except that in the case of a taxable person ratio of income referred to in article 1. 12 paragraph 1. 6, only in part calculated, as specified in article 4. 33 para. 4, from income subject to tax-deduction does not apply to contributions, that basis dimension represents income (revenue) free from tax under art. 21, 52 and 52a, and contributions, that basis dimension constitutes income from which on the basis of the provisions of the tax code has been deprecated for charging the tax, "is hereby repealed paragraphs 3 and 4, paragraph 6 is replaced by the following:" 6) rehabilitation spending and expenses associated with the facilitation of the exercise of vital, incurred in the tax year by a taxpayer who is a disabled person or a taxable person, on whose dependants are people with disabilities ",-paragraph 9 shall be replaced by the following:" 9) donations provided for the purposes of: (a)) referred to in article 1. 4 of the Act on the activities of public benefit organizations, referred to in article 1. 3 paragraphs 1 and 2. 2 and 3 of the Act on the activities of the non-profit public benefit activities in the sphere of public tasks specified in this Act, that makes these objectives, b) worship-in the amount of donations, but not more than $350. "– repealed paragraph 10, b) in paragraph 2. 5, introductory is replaced by the following: "the total amount of deductions from the titles referred to in paragraph 1. 1 point (9) shall not exceed in the tax year 350 $, except that the deduction not subject to donation incurred for: ", c) in paragraphs 1 and 2. 7A:-paragraph 3 is replaced by the following: "3) the purchase and repair of individual equipment, devices and technical tools necessary for rehabilitation and to help you perform vital signs, according to the needs arising from a disability, with the exception of household appliances,"-points 5 and 6 are replaced by the following: "5) payment for stay per 2 weeks rehabilitation, 6) payment for the stay on treatment in sanatoria plant, in medical rehabilitation , educational establishments-and protective-care and payment for physical therapy, "-paragraphs 11 and 12 are replaced by the following:" 11) colonies and camps for children and young people with disabilities and children with disabled access, under the age of 25, 12) – the difference between the actually incurred expenditure in a given month and the amount of $100, if the doctor finds that a disabled person should use certain medicines (permanently or temporarily) ",-paragraph 14 and 15 shall be replaced by the following:" 14) using a passenger car, owned (ownership) of a disabled person bears to the Group I or II invalidity or the taxpayer who has to maintain the disabled person notice is hereby given to l or II invalidity group or disabled children under 16 years of age, for the needs of the necessary essential medical treatments shuttle service:-in the amount of not more than in the fiscal year of the amount of $2280 15) paid journeys by public transport associated with the stay: a) the children rehabilitation, b), referred to in paragraph 6 (c)) on the colonies and camps for children and young people referred to in paragraph 11. ", (d)) (2). 7B and 7 c shall be replaced by the following: "7b. The expenditure referred to in paragraph 1. 7A, deductible from income, if not been financed (funded) from the resources of the Fund rehabilitation of disabled persons. The State Fund for rehabilitation of disabled persons or of the national health fund, social fund or have been returned to the taxable person in any form. In the case where expenses were partially funded (subsidized) of these funds (funds), the deduction is subject to the difference between the expenses incurred and the amount of time (dofinansowaną) of these funds (funds) or the return in any form.

7 c. Expenditure for the purposes referred to in paragraph 1. 7A shall be determined on the basis of documents confirming their pay, with the exception of the expenditure referred to in paragraph 1. 7A paragraphs 7, 8 and 14. "


e) in paragraphs 1 and 2. 7 d, point 3 is replaced by the following: "3) judgment of disability of the person who is under 16 years of age, issued on the basis of separate regulations.", f) (2). 7E shall be replaced by the following: "7e. The provisions of paragraph 1. 7A-7 d. 7 g shall apply mutatis mutandis to the taxpayers that maintain remain the following persons with disabilities: spouse, children and adopted children foreign adopted education, stepchildren, parents, parents, spouse, siblings, step-dad, stepmom, sons-in-law and daughters-in-law-if in the tax year the income of these people with disabilities do not exceed the amount of $9120. ", g) (2). 7 g shall be replaced by the following: "lip balm. The deduction referred to in paragraph 1. 1 paragraph 6, can be made also in the case where the person concerned by the Outlook, it has the judgment of disability issued by the competent authority on the basis of separate regulations until 31 August 1997 ', h), after paragraph. 7 g adds a paragraph. 7 h is added: "7 h. The amount referred to in paragraph 1. 1, paragraph 5, in excess of the amount of income referred to in paragraph 1. 1, can be deducted from income in the coming successively the following 5 tax years. ", and the paragraph is deleted) 13, j) of paragraph 1. 13A shall be replaced by the following: ' 13a. Expenditure for the purposes referred to in paragraph 1. 1 shall be deductible from income, if they are not included in the cost of obtaining income or were deducted from income under the Act on a flat-rate income tax. ";

20) article. 26B: a) in paragraphs 1 and 2. 2, point 4 is replaced by the following: "4) investment referred to in paragraph 1. 1 applies to a residential building or dwelling, of which the construction has been completed not earlier than in 2002, and in addition, in the case of investments: a) referred to in paragraph 1. 1 paragraph 1 or paragraph 4 – end of occurred before the expiry of a period of three years from the end of the calendar year in which in accordance with the laws of the construction permit for the construction, superstructure or expansion of residential building or remodeling (adaptation) in delivery of uninhabited building, its parts or in delivery of uninhabited rooms for rent, and was confirmed by the specified in the provisions of the building permission for the use of a residential building or, in the absence of the obligation to obtain-notice of completion of such a building , b) referred to in paragraph 1. 1 paragraph 2 or paragraph 3 – it was a contract on the establishment of a cooperative ownership or tenancy rights to a dwelling or the agreement in the form of a notarial deed of establishment of separate property dwelling, to transfer the ownership of a residential building or dwelling, where one of the parties is the taxpayer ", b) in paragraph 2. 3 repealed paragraph 3, c) in paragraphs 1 and 2. Article 4, point 2 is replaced by the following: "2) from that part of the loan that does not exceed the amount which is the product of 70 m2 usable area and the conversion ratio of 1 m2 of usable area of a residential building, established for the purpose of calculating the premium warranty from contributions to the savings passbooks housing for the third quarter of the year preceding the tax year specified on the year of completion of the investment, subject to paragraph 2. 10. "d) the following paragraphs. 10 and 11 shall be added: ' 10. In the next consecutive fiscal years amount referred to in paragraph 1. 4, paragraph 2, may not be reduced. To this end, for the fixing of the base shall be the highest during the period of the conversion rate Act 1 m2 usable area of a residential building, established for the purpose of calculating the premium warranty from contributions to the savings passbooks housing for the third quarter.

11. The proper Minister of public financies Announces, to 31 December of the year preceding the tax year, by means of a notice in the official journal of the Republic of Poland "Monitor Polish" the amount referred to in paragraph 1. 4, paragraph 2, subject to the provisions of paragraph 2. 10. ";

21) article. 27: a) of paragraph 1. 1 shall be replaced by the following: "1. The income tax, subject to article 22. 28-30, art. 30A-30 d and art. 44 paragraph 1. 4, gets from the base of its calculations according to the following scale: the basis of calculation of the sales tax in the tax over to 37 024 19% minus the amount decreasing tax £ 530 08 gr 37 024 74 048 6504 $48 gr + 30% of the excess over $37 024 74 048 17 611 $68 gr + 40% of the excess over $74 048 b) repealed paragraph. 4 – 7, c) in paragraphs 1 and 2. 8, introductory is replaced by the following: "If a taxpayer referred to in art. 3 paragraphs 1 and 2. 1, in addition to taxable income, in accordance with paragraph 1. 1, was also revenue from activities carried out outside the territory of the Republic of Poland or from sources of revenue outside of the territory of the Republic of Poland, exempt from tax on the basis of agreements to avoid double taxation or other international agreements-the tax is determined as follows: "(d)) (2). 9 shall be replaced by the following: "9. If a taxpayer referred to in art. 3 paragraphs 1 and 2. 1, also income from activities carried on outside the territory of the Republic of Poland or from sources of revenue outside of the territory of the Republic of Poland ", and agreement on avoidance of double taxation is not about the use of the methods referred to in paragraph 1. 8, these connects with income from sources of revenue in the territory of the Republic of Poland. In this case, from the tax computed on the total amount of the income shall be deducted an amount equal to the tax the income tax paid in the foreign country. The deduction is not, however, exceed that part of the tax as computed before the deduction is given, which in proportion is attributable to the income derived in a foreign country. The provisions of article 4. 11 (1). 3 and 4 shall apply mutatis mutandis. ", e) after paragraph 1. 9 the following paragraphs. 9A shall be inserted: ' 9a. In the case of the taxpayer referred to in art. 3 paragraphs 1 and 2. 1, that accesses only the revenue from activities carried out outside the territory of the Republic of Poland or from sources of revenue outside of the territory of the Republic of Poland, the principle referred to in paragraph 1. 9 shall apply mutatis mutandis. ", f) repealed paragraph. 10.

22) is repealed. 27A;

23) article. 27B in paragraph 1. 1 introductory is replaced by the following: "income tax, calculated in accordance with art. 27 or article. 30 c, in the first place is lowered by the amount of the premiums for universal health insurance: ";

24) repealed article. 27 c;

25) article. 29: a) in paragraphs 1 and 2. 1 point 5 shall be replaced by the following: "5) for benefits consulting, accounting, market research, legal services, advertising services, management and control, data processing, services, recruitment and personnel, guarantees and benefits of a similar nature – gets in the form of a lump sum in 20% of the income.", (b)) (2). 2 shall be replaced by the following: "2. the provision of paragraph 1. 1 shall apply with regard to umowo the avoidance of double taxation, which is the Republic of Poland. However, the applicable tax rate resulting from proper agreement on avoidance of double taxation or tax niepobranie pursuant to such a contract is possible provided evidence for tax purposes of the place of residence of the taxpayer derived from the certificate issued by the competent tax authorities, hereinafter referred to as "certificate of residence". ";

26) article. 30: a) in paragraphs 1 and 2. 1:-introductory is replaced by the following: "obtained on the territory of the Republic of Poland income (revenue) gets a flat-rate income tax:"-repealed paragraph 1 – 1 c – point 3 is deleted,-paragraph 4 shall be replaced by the following: "4) in respect of benefits received by pensioners, in the context of linking their previously with work work ratio, the ratio of work, work under contract or cooperative employment relationship, subject to article 22. 21(1). 1 paragraph 26 and 38-10% of the charges, "after paragraph 4, the following paragraph 4a shall be inserted: ' 4a) cash benefits received, on the basis of separate laws, by uniformed officers and soldiers, in conjunction with the release of these people with constant service – 20% of the debts,"-repealed paragraph 9 – 12, b) repealed paragraph. 1A-1 d, c) (2). 3 is replaced by the following: "3. the flat-rate tax referred to in paragraph 1. 1 paragraphs 2, 4, 4a, 5 and 13, without reducing the income of costs. ", (d)) repealed paragraph. 5, e) the following paragraphs. 8 shall be added: ' 8. Income (revenue), referred to in paragraph 1. 1 cannot be combined with income taxed on the principles referred to in article 1. 27. ";

27) after the article. 30 the following article. 30A-30 d is inserted: "Article. 30A. 1. From the obtained on the territory of the Republic of Poland income (revenue) gets 19% flat-rate income tax, subject to article 22. 52A: 1) from the interest on the loans, except when lending is the subject of the business activities, 2) with interest and discounts on securities, 3) interest or other income from the funds in the account of the taxpayer or in other forms of saving, storage or investment, carried out by the authorised on the basis of separate provisions, with the exception of cash related to the economic activities carried out , 4) dividends and other income from share in the profits of legal persons,


5) from the proceeds of any participation in the capital funds, 6) on amounts paid after the death of a member of the open pension fund chosen by the person or heirs, within the meaning of the rules on the organisation and functioning of the pension funds, with the exception of payments referred to in article 1. 21(1). 1, point 59, 7) on the income of a member of the staff regulations of the Pension Fund in respect of the transfer of shares of complex quantitative account of the assets of this Fund, 8) in respect of the disposal of pre-emptive action the new issue by the staff regulations of the Pension Fund on behalf of the Member of the Fund, 9) from amounts once distributed by open pension fund to a member of the Fund, which fund account was opened in connection with the death of his spouse.

2. the provisions of paragraphs 1 and 2. 1 paragraphs 1 to 5 shall apply, taking into account the agreements on avoidance of double taxation, which is the Republic of Poland. However, the applicable tax rate resulting from proper agreement on avoidance of double taxation or tax niepobranie pursuant to such a contract is possible provided from taxpayer's residence certificate.

3. If it is not possible to identify the umarzanych units in the investment funds, investment certificates redeemed or umarzanych in these funds or otherwise unicestwianych titles participate in equity, it is assumed that in turn are subdivisions, certificates or titles ranging from the acquired by the taxpayer at the earliest (FIFO).

4. The principle referred to in paragraph 1. 3 shall apply mutatis mutandis to the fixing of discounts on securities.

5. Income referred to in paragraph 1. 1, paragraph 5, is the difference between the amount paid and the sum of contributions paid to insurance, which have been transferred to the capital fund. This income shall be reduced by the loss of share in equity and other capital losses on cash and property rights, incurred in the tax year and previous years.

6. Lump sum tax referred to in paragraph 1. 1 paragraphs 1 to 4 and paragraphs 6, 8 and 9, without reducing the income of expenses.

7. Income (revenue), referred to in paragraph 1. 1 cannot be combined with income taxed on the principles referred to in article 1. 27. Article. 30B. 1. From the income received on the territory of the Republic of Poland with the consideration for the disposal of securities and derivative financial instruments, and with the exercise of the rights arising therefrom and with consideration for transfer of shares in companies having legal personality and with the virtue of shares (shares) of companies with legal personality or contributions in cooperatives in Exchange for a contribution in kind in the form of other than the company or its organised part of the , income tax is 19% of earned income.

2. Income referred to in paragraph 1. 1, are: 1) the difference between the sum of the revenue generated by the title for the disposal of securities and revenue, referred to on the basis of article. 22 paragraph 1. 1F or mouth. 1 g, or article. 23 paragraph 1. 1, point 38, subject to article 22. 24 paragraph. 13 and 14, 2) the difference between the sum of the income earned from the exercise of the rights arising from the securities referred to in article 1. 3 paragraphs 1 and 2. 3 the law on publicly traded securities, and revenue, referred to on the basis of article. 23 paragraph 1. 1 paragraph 38a, 3) the difference between the sum of the revenue generated by the title for the disposal of derivative financial instruments, and with the exercise of the rights arising therefrom and revenue, referred to on the basis of article. 23 paragraph 1. 1 paragraph 38a, 4) the difference between the sum of the revenue generated by the title for transfer of shares in companies having legal personality and revenue, referred to on the basis of article. 22 paragraph 1. 1F, paragraph 1 or article. 23 paragraph 1. 1, point 38, 5) the difference between the nominal value of the shares covered by the (action) in companies having legal personality or contributions in cooperatives in Exchange for a contribution in kind in a different form than enterprise or its organized part a deductible costs laid down pursuant to article 4. 22 paragraph 1. 1E-achieved in the fiscal year.

3. the provisions of paragraphs 1 and 2. 1 shall apply with regard to agreements on the avoidance of double taxation, which is the Republic of Poland. However, the applicable tax rate resulting from the agreement on avoidance of double taxation or non-payment of tax in accordance with these agreements is possible provided that the taxable person a residence certificate.

4. The provisions of paragraph 1. 1 shall not apply if the charge disposal of securities and derivative financial instruments and rights resulting therefrom is made in the exercise of an economic activity.

5. Income referred to in paragraph 1. 1 cannot be combined with income taxed on the principles referred to in article 1. 27 and article. 30 c 6. After the end of the tax year, the taxpayer is obliged in the tax return referred to in article 1. paragraph 45. 1A paragraph 1, demonstrate the income received in the tax year for the disposal of securities, including income referred to in article 1. 24 paragraph. 14, and income from fee-based disposal of derivative financial instruments, as well as income from the exercise of the rights arising therefrom and with consideration for transfer of shares in companies having legal personality and with the virtue of shares (shares) of companies with legal personality or contributions in cooperatives in Exchange for a contribution in kind in the form of other than the company or its organized part, and calculate the payable income tax.

7. the provision of article. 30A paragraph. 3 shall apply mutatis mutandis.

Article. 30 c 1. Income tax on income from non-agricultural economic activities generated by the taxable persons referred to in article 1. 9A paragraph. 2, subject to article 22. 29, 30, 30 d and art. 44 paragraph 1. 4, is 19% of the calculation basis.

2. the basis for calculating the tax referred to in paragraph 1. 1, is income determined in accordance with article 8. 9. 1, 2, 3, 3a and 5, art. 24 paragraph. 1 and 2, or article. 24B paragraph. 1 and 2, or article. 25. This income taxpayers can out of the social security contributions referred to in article 1. 26 paragraph. 1 point 2 (a). a). Contributions shall be determined on the basis of documents confirming their bear.

3. Social security contributions referred to in article 1. 26 paragraph. 1 point 2 (a). a) deductible from income unless: 1) included in cost of revenue or 2) deducted from the taxable income on the principles referred to in article 1. 27, or 3) deducted from income under the Act on a flat-rate income tax.

4. If the taxable person referred to in art. 3 paragraphs 1 and 2. 1, also non-agricultural income business carried out outside the territory of the Republic of Poland or from sources of revenue outside of the territory of the Republic of Poland, and the income is not exempt from tax on the basis of an agreement on avoidance of double taxation, the income of these connects to the revenues from the revenue sources in the territory of the Republic of Poland. In this case, from the tax computed on the total amount of the income shall be deducted an amount equal to the tax the income tax paid in the foreign country. The deduction is not, however, exceed that part of the tax as computed before the deduction is given, which in proportion is attributable to the income derived in a foreign country. The provisions of article 4. 11 (1). 3 and 4 shall apply mutatis mutandis.

5. in the case of the taxpayer referred to in art. 3 paragraphs 1 and 2. 1, that accesses only the revenue from non-agricultural economic activities carried out outside the territory of the Republic of Poland or from sources of revenue outside of the territory of the Republic of Poland, the principle referred to in paragraph 1. 4 shall apply mutatis mutandis.

6. Income from non-agricultural economic activities, taxed as specified in paragraph 2. 1 cannot be combined with income taxed on the principles referred to in article 1. 27 and article. 30B. 30 d 1. If the competent tax authority or tax inspection the competent authority shall determine, on the basis of article. 25, the income of the taxpayer in higher (loss of lower) than declared by the taxpayer in connection with transactions referred to in article 1. 25A, and the taxpayer does not provide the authority required by the provisions of the tax documentation – the difference between the income declared by the taxable person and specified by those authorities of the tax to the rate of 50%.

2. the provision of paragraph 1. 1 applies to taxpayers whose income is taxed on the principles referred to in article 1. 27 or in the article. 30 c. "

28) article. 32: a) in paragraphs 1 and 2. 2, the first sentence shall be replaced by the following: "income referred to in paragraph 1. 1 and 1a, it shall be deemed received within one month of revenue within the meaning of article 3. 12 and the social insurance cash benefits paid by the payer, after deduction of the costs in the amount specified in the article. 22 paragraph 1. 2 paragraph 1 or 3 and after deduction of the withholding by the payer in a given month social security contributions referred to in article 1. 26 paragraph. 1 point 2 (a). (b)). ", b) in paragraph 2. 3:-paragraph 1 is replaced by the following: "1) do not receive pensions through payer"-paragraphs 3 and 4 are replaced by the following: "3) does not reach the income from which is obliged to pay the advance payment on the basis of article. 44 paragraph 1. 3, 4) do not receive cash benefits from the employment or from field offices of the Fund of guaranteed employee benefits ", c) (2). 4 and 5 are replaced by the following:


"4. the workplace does not reduce the down payment as specified in paragraph 2. 3, if the taxpayer has notified it about the changes the facts resulting from the Declaration.

5. work in calculating the advance shall apply the cost of obtaining revenue referred to in article 1. 22 paragraph 1. 2 paragraph 3, where an employee makes a statement about the condition referred to in that provision; the provisions of paragraph 1. 3A and 4 shall apply mutatis mutandis. "

29) article. 34: a) in paragraphs 1 and 2. 4 in paragraph 2: – (a). (a) is replaced by the following: "(a)) does not receive pensions through payer"-(a). (d) shall be replaced by the following: "(d)) do not receive cash benefits from the employment or from field offices of the Fund of guaranteed employee benefits.", (b)) repealed paragraph. 5, c) (2). 7 and 8 are replaced by the following: "7. the authorities of the scheme shall, within the time limit until the end of February, after the expiry of the fiscal year, prepare and pass the annual calculation of the tax, according to a fixed formula, taxable persons receiving income from pensions, annuities, social pensions and cash benefits for civilian war victims, and the Office of the tax authorities, which directs the Chief of tax authority competent according to the place of residence of the taxpayer; This obligation does not apply to taxable persons: 1) in respect of which the obligation to cease the collection of advances, 2) which advances were determined as specified in article 4. 32 paragraph 1. 1A-1 c, unless the taxpayer before the end of the tax year makes a statement of resignation with the intention of tax as specified in article 4. 6 paragraph 1. 2 or of paragraph 3. 4.8. Where the scheme is not obliged to make annual tax calculation referred to in paragraph 1. 7, shall be drawn up by the end of February, after the expiry of the fiscal year, holds about the amount of earned income, according to the established pattern, and at the same time shall transmit to the taxpayer and the tax office, which directs the Chief of tax authority competent according to the place of residence of the taxpayer. The information referred to in the first sentence, the scheme shall also apply in the case of when payment of benefits referred to in article 1. 21(1). 1 point 2, 75 and 100. ", d) in paragraphs 1 and 2. 9:-paragraphs 1 and 2 shall be replaced by the following: "1) was not in the tax year other income, excluding referred to in article 1. 28 and 30 and articles. 30A and 30b, 2) does not use the deduction, subject to the provisions of paragraph 2. 10, "after paragraph 5, the following point 6 is added:" 6) is not required to include amounts previously deducted, subject to paragraph 2. 11, "e) after paragraph 1. 10 the following paragraph. 11 and 12 shall be added: ' 11. If the taxpayer has directly from the reimbursement of previously paid and deducted contributions for health insurance and the obligation to the collection of advances by the authority takes-body scheme in the annual tax calculation drawn up for the year in which it made a return of contributions, adds to the tax computed in accordance with article 5. 27 the amount of that contribution.

12. The difference between the tax resulting from the annual tax calculation and the sum of the advance payments collected for the months from January to December gets the income for March or April of the following year. Downloaded the difference payers pay into the account of the tax office, which directs the Chief of tax authority competent according to the headquarters of the payer, including advance payments for these months. If the annual tax calculation follows the overpayment, include it on account of the advance payable for March, and if you have downloaded this advance remains the overpayment, the payer returns it to the taxpayer in cash. If the ratio of the justifying power consumption advances terminated in January or in February, the difference gets the income per month, for which it charged was there in advance. Returned the overpayment in cash payer shall be deducted from the amounts taken advances provided tax offices, showing them in the Declaration referred to in article 1. 38 paragraph 2. 1. "30) article. 35: a) in paragraphs 1 and 2. 1:-paragraph 1 is replaced by the following: "1) legal persons and their organizational units, which make the payment of pensions abroad-paid by not pensions,"-paragraph 3 is replaced by the following: "3) the authorities of the employment from benefits paid from the Labour Fund," after paragraph 3 the following paragraph 3a is inserted: "3a) field offices the Fund Guaranteed employee benefits-from benefits payable from the Fund of guaranteed employee benefits , "in paragraph 6 to the end of the inserted a comma and the following paragraph 7 is added:" 7) social integration Centre – from paid, benefits granted on the basis of the law of 13 June 2003 on social employment (Journal of laws No. 122, item. 1143) ", (b)) (2). 3-5 are replaced by the following: "3. The advance referred to in paragraph 1. 1, points 1, 2, 4, and 7, for the months from January to December shall be determined as specified in article 4. 32 paragraph 1. 1 – 1 c, except that in the case of the collection of advance payments of pensions from abroad shall apply the provisions of the agreement on the avoidance of double taxation agreement with the country of origin of these pensions.

3A. The taxpayer while collecting pensions referred to in paragraph 1. 3, you may deposit the payer established an advance in gold. Payment shall be deemed to be advance payment transfer by the payer.

4. Advance payment calculated as specified in paragraph 2. 3 shall be reduced by the amount referred to in article 1. 32 paragraph 1. 3 If the advance charge payers as referred to in paragraph 1. 1 paragraphs 1, 2, 4 and 7, and the taxpayer before the first payment of the charges in the tax year, or before the end of the month in which he began to achieve such income, submits a claim to the payer according to a fixed formula that does not reach at the same time, other income, except in the case referred to in article 1. 28 and 30 and articles. 30A-30 c.

5. An advance from the revenue referred to in paragraph 1. 1 paragraphs 3 and 3a, 19% of revenue, minus the amount referred to in article 1. 32 paragraph 1. 3. "c) repealed paragraph. 7, d) (2). 10 shall be replaced by the following: ' 10. Payers grants referred to in article 1. 21(1). 1 40b, shall be required by the end of February of the year following the tax year make about the amount paid scholarship, according to a fixed formula, and pass it to the taxpayer and the tax office, which directs the Chief of tax authority competent according to the place of residence of the taxpayer, subject to article 22. 37. ' 31) article. 37: a) of paragraph 1. 1 shall be replaced by the following: "1. If the taxpayer, from which the advance monthly charge payers as referred to in art. 31, art. 33 or article. 35 paragraph 1. 1 paragraphs 1, 2, 4, 5 and 7, submit to the payer before 10 January of the year following the tax year a statement drawn up according to a fixed formula, which are treated on an equal footing with the testimony that: 1) in addition to the income obtained from the payer do not have other income, with the exception of income referred to in article 1. 28 and 30 and articles. 30A and 30b, 2) does not use the deduction, subject to the provisions of paragraph 2. 1 a, point 2-4, 3) does not use the possibility of income taxation on the principles referred to in article 1. 6 paragraph 1. 2 or 4:4) does not reduce the tax, on the principles set out in article 27 d, 5) is not required to include amounts previously deducted, subject to paragraph 2. 1A paragraph 5 – the payer is obliged to draw up, according to a fixed formula, annual calculation of the tax, on the principles set out in article 1. 27, of the income earned by the taxpayer in the tax year. "a, b) in paragraph 2. 1a:-in paragraph 3 (a) shall be repealed. and, in paragraph 4, the period is replaced by a comma and the following paragraph 5 shall be added: ' 5) adds to the tax computed in accordance with article 5. 27 obtained through reimbursement of previously paid and deducted contributions for universal health insurance. ", c) repealed paragraph. 2, d) after paragraph 1. 2 the following paragraph. 3 and 4 shall be added: ' 3. the annual calculation of the withholding tax referred to in paragraph 1. 1, payers shall draw up by the end of the February after tax year and at the same time shall communicate to the taxpayer and the tax office, which directs the Chief of tax authority competent according to the place of residence of the taxpayer, and in the case of taxable persons referred to in article 1. 3 paragraphs 1 and 2. 2A, the Office of the tax authorities, which directs the Chief of tax authority competent in matters of taxation of foreign persons.

4. The difference between the tax resulting from the annual calculations and the sum of the advance payments collected for the months from January to December gets the income for March of the following year. This difference, at the request of the taxpayer, the income for April of the following year. If the ratio of the justifying power consumption advances terminated in January or February, the difference gets the income per month, for which it charged was there in advance. Downloaded the difference payers pay into the account of the tax office, which directs the responsible for the taxpayer's head of the tax office, including advance payments for these months. If the calculation of the annual apparent overpayment, include it on account of the advance payable for March, and if you have downloaded this advance remains the overpayment, the payer returns it to the taxpayer in cash. Returned the overpayment in cash payer shall be deducted from the amounts taken advances provided tax offices, showing them in the Declaration referred to in article 1. 38 paragraph 2. 1. "32) article. 38: a) of paragraph 1. 1 shall be replaced by the following:


"1. the Agents referred to in article 1. 31 and article. 33-35, shall provide, subject to the provisions of paragraph 2. 2 and 2a, the amount of the withholding tax collected within the time limit to 20 the month following the month in which you downloaded the advance, on account of the tax office, which directs the Chief of tax authority competent according to the place of residence of the payer, and if the payer is not a natural person, according to the seat or place of business, if the payer is not established by submitting at the same time, a declaration according to a fixed formula; If between the amount of withholding tax and the amount of paid tax there is a difference, it should be clarified in the Declaration. ", (b)) repealed paragraph. 3-5;

33) art. 39 is replaced by the following: Art. 39.1. In the period until the end of February of the year following the year of the tax payers, referred to in article 1. 31, art. 33 and article. 35, where do not make the annual calculation of the tax, shall pass to the taxable person and the Office of the tax authorities, which directs the Chief of tax authority competent according to the place of residence of the taxpayer and, in the case of the taxpayer referred to in art. 3 paragraphs 1 and 2. 2A, the Office of the tax authorities, which directs the Chief of tax authority competent in matters of taxation of foreign persons – personal information drawn up in accordance with a fixed formula, subject to paragraph 2. 5. The information referred to in the first sentence, shall be drawn up also in the case of payment of benefits referred to in article 1. 21(1). 1 paragraph 46 and 74.

2. If the obligation to the collection by payers, referred to in article 1. 31, art. 33 and article. 35, advances on tax-terminated in the course of the year, payers are required to draw up the information referred to in paragraph 1. 1 and pass it to the taxpayer and the tax office, which directs the Chief of tax authority competent according to the place of residence of the taxpayer or the tax authority, which directs the Chief of tax authority competent in matters of taxation of foreign persons, within a time limit to 15 month following the month in which the downloaded the last advance payment, subject to paragraph 2. 5.3. Natural persons established, legal persons and their organizational units and organizational units without legal personality are obliged, within a time limit to the end of February of the year following the tax year, send the taxpayer and the tax office, which directs the Chief of tax authority competent according to the place of residence of the taxpayer and, in the case of the taxpayer referred to in art. 3 paragraphs 1 and 2. 2A, the Office of the tax authorities, which directs the Chief of tax authority competent in matters of taxation of foreign persons-personal information about the amount of income referred to in article 1. 30B paragraph 1. 2, drawn up according to a fixed formula.

4. At the written request of the taxpayer referred to in art. 3 paragraphs 1 and 2. 2A, in connection with the intent to leave the territory of the Republic of Poland, an entity referred to in paragraph 1. 3, within 14 days from the date of submission of the request is obliged to draw up and submit to the taxable person and the Office of the tax authorities, which directs the Chief of tax authority competent in matters of taxation of foreign persons, the information referred to in paragraph 1. 3. the 5. Payers as referred to in art. 35 paragraph 1. 1 point 2 of the paying agent to taxable persons only grants, referred to in article 1. 21(1). 1 40b, draw up only the information referred to in article 1. 35 paragraph 1. 10. ' 34) article. 41: a) of paragraph 1. 1 shall be replaced by the following: "1. natural persons established, legal persons and their organizational units and organizational units without legal personality, that the payment of royalties to the persons referred to in article 4. 3 paragraphs 1 and 2. 1, the activities referred to in article 1. 13 paragraph 2 and 4 to 9 and article. 18, are required as agents download, subject to paragraphs 2 and 3. 4, advance on income tax of 19% less costs deductible in the amount specified in the article. 22 paragraph 1. 9 and minus the contributions deducted by the payer in a given month to the pension scheme and health insurance, referred to in article 1. 26 paragraph. 1 point 2 (a). (b)). ", (b)) (2). 4 shall be replaced by the following: "4. the Agents referred to in paragraph 1. 1, are required to charge a flat-rate personal income tax made payments (benefits) or placed at the disposal of the taxpayer money or monetary value from the titles referred to in article 1. 29, art. 30 paragraph. 1 paragraphs 2, 4, 4a, 5 and 13 and article. 30A paragraph. 1, subject to paragraph 2. 5. ", c) repealed paragraph. 4A and 4b, d) (2). 4 c is replaced by the following: "4. The acquiring company or the newly formed shall, as payer, download, flat-rate income tax referred to in article 1. 30A paragraph. 1 paragraph 4, income referred to in article 1. 24 paragraph. 5 paragraph 7. ", e) repealed paragraph. 5A – 6a, f) (2). 7 and 8 are replaced by the following: "7. Where the subject matter of: 1) winnings (s) referred to in article 1. 30 paragraph. 1 point 2, 2) benefits referred to in article 1. 30 paragraph. 1 paragraph 4 – are not money, the taxpayer is obliged to pay to the payer the amount of flat-rate tax before the prize or benefit.

8. The taxable person receiving the income referred to in art. 24 paragraph. 5 paragraph 7 shall be obliged to pay to the payer the amount of the flat-rate income tax before the date referred to in article 4. 42 paragraph 1. 1. ' 35) art. 41 (a) is replaced by the following: "Article. 41 a. Agents referred to in article 1. 31, art. 33-35 and article. 41 paragraph 1. 1, at the request of a taxable person shall calculate and collect in the course of the year higher tax income. "

36) art. 42 and 42a shall be replaced by the following: "Article. 42.1. Payers, referred to in article 1. 41, the amount of the withholding tax collected and the amount of the flat-rate tax, within a time limit to 20 the month following the month in which you downloaded the down payment (tax) – on behalf of the IRS, which directs the Chief of tax authority competent according to the place of residence of the payer, and if the payer is not a natural person, according to the seat or place of business, if the payer is not established by submitting at the same time, the declarations according to a fixed formula.

2. by the end of February of the year following the tax year agents referred to in paragraph 1. 1, shall send the taxpayers referred to: 1) article. 3 paragraphs 1 and 2. 1, and the tax authorities, which direct the heads of tax authorities competent according to the place of residence of the taxpayer – personal information about income level, drawn up in accordance with a fixed formula, 2) article. 3 paragraphs 1 and 2. 2A, and the tax authorities, which direct the heads of tax authorities competent in matters of taxation of foreign persons-personal information about the amount of income, drawn up in accordance with a fixed formula, also if the payer in the tax year make and transmit information as provided for in paragraph 1. 4.3. If you stop by the payer business before 31 January of the year following the tax year, the payer shall provide the information referred to in paragraph 1. 2, to the cessation of activities.

4. At the written request of the taxpayer referred to in art. 3 paragraphs 1 and 2. 2A, the payer, within 14 days from the date of submission of the request is obliged to draw up and submit to the taxable person and the Office of the tax authorities, which directs the Chief of tax authority competent in matters of taxation of foreign persons – individual information referred to in paragraph 1. 2 paragraph 2.

5. The information referred to in paragraph 1. 2, paragraph 1, shall draw up and communicate to the entities referred to in article 1. 41, making the payments referred to in article 1. 21(1). 1, point 46.

6. The information referred to in paragraph 1. 2, paragraph 2, shall draw up and communicate to the entities referred to in article 1. 41, when on the basis of an agreement on avoidance of double taxation or law are not obliged to tax referred to in article 1. 29-30a. The provisions of paragraph 1. 3 and 4 shall apply mutatis mutandis.

Article. 42A. natural persons established, legal persons and their organizational units and organizational units without legal personality which make payments or benefits referred to in article 1. 20(2). 1, with the exception of income (revenue) listed in the article. 21, art. 52. 52A and income from which on the basis of the provisions of the tax code has been deprecated for charging the tax, from which they are not required to charge tax or the flat-rate income tax, are required to draw up information according to the established pattern of revenue and by the end of February of the following year the taxable person tax office and pass tax, which directs the Chief of tax authority competent according to the place of residence of the taxpayer, and in the case of taxable persons referred to in article 1. 3 paragraphs 1 and 2. 2A, the Office of the tax authorities, which directs the Chief of tax authority competent in matters of taxation of the people. "

37) repealed article. 42B;

38) article. 44: a) of paragraph 1. 1 shall be replaced by the following: "1. Taxpayers with income: 1) with the economic activities referred to in article 14, 2) of the rental or lease-are required without request to pay in the tax year the advance on income tax according to the rules referred to in paragraph 1. 3, subject to the provisions of paragraph 2. 3F., b) after paragraph 1. 1, the following paragraph. 1a shall be inserted: ' 1a. Taxpayers with income without paying brokerage: 1) from employment abroad, 2) pensions from abroad, 3) of the titles referred to in article 1. 13 paragraph 2, 4 and 6-9, subject to paragraph 2. 1 paragraph 1


-are required without the call deposit during the tax year advance on income tax, according to the rules referred to in paragraph 1. 3A. ", c) in paragraphs 1 and 2. 3 initial sentence is replaced by the following: "taxable persons referred to in paragraph 1. 1, are required to pay monthly advances. The amount of advances for months to November fiscal year, subject to the provisions of paragraph 2. 3F, shall be determined as follows: "(d)) (2). 3A is replaced by the following: ' 3a. Taxpayers who earn income referred to in paragraph 1. 1A, shall pay advances monthly in 19% of the income for the months in which you have the income, within the time limit to 20 the following month for the previous month, and by December, within file a tax return. Within the time limits advance payments taxpayers are required to submit tax offices, which direct the heads of tax authorities competent according to the place of residence of taxpayers, according to a fixed formula. For income referred to in the first sentence, shall be deemed to be obtained within a month income after deduction of the costs in the amount specified in the article. 22 paragraph 1. 2 or 9 and after deduction of social security contributions referred to in article 1. 26 paragraph. 1 point 2, paid for in a given month. ", e) after paragraph 1. 3B the following paragraphs. 3 c-3f are inserted: "3 c. The advance is calculated in the manner referred to in paragraph 1. 3A, subject to article 22. 27B paragraph. 1 paragraph 1 and paragraph 2. 2, the amount of contributions for health insurance, paid for the month in question in accordance with the provisions of the common insurance in the national health fund.

3D. taxable persons referred to in article 1. 3 paragraphs 1 and 2. 2A, receiving from abroad, income from work carried out on the territory of the Republic of Poland on the basis of the employment relationship shall be required to pay an advance on the principles referred to in paragraph 1. 3A and 3 c, beyond the period which, in accordance with the agreement for the avoidance of double taxation is a prerequisite for exemption from taxation of that income on the territory of the Republic of Poland; in this case, the calculation of the first advance the taxpayer is obliged to take into account the income derived from the beginning of the tax year.

3E. the provisions of paragraphs 1 and 2. 1A and 7 shall apply with regard to agreements on the avoidance of double taxation, which is the Republic of Poland.

3F. taxable persons referred to in paragraph 1. 1 paragraph 1, taxed on the principles referred to in article 1. 30 c, shall be paid into the account of the tax office, which directs the competent head of the tax office, the advance monthly in the amount of the difference between output tax from income derived from the beginning of the year, calculated in accordance with article 5. 30 c, and the sum of the outstanding advances for the previous month, taking into account article. 27B. ", f) repealed paragraph. 5, g) in paragraphs 1 and 2. 6, the first sentence shall be replaced by the following: "Advance monthly, from the revenue referred to in paragraph 1. 1, for the period from January to November shall be paid within a time limit to 20 each month for the previous month. ', h) repealed paragraph. 6a, and) (2). 6B shall be replaced by the following: "6b. Taxable persons referred to in paragraph 1. 1 paragraph 1, may, without obligation to declare monthly, pay advances monthly in the fiscal year in a simplified form in the amount of 1/12 of the amount calculated, subject to the provisions of paragraph 2. 6 h and 6i, using tax scale in force in the fiscal year referred to in article 1. 27 paragraph. 1, on income from non-agricultural economic activity shown in testimony about the height attained income (suffered losses), referred to in article 1. paragraph 45. 1, or in testimony about the height attained income (suffered) from non-agricultural business taxable on the principles referred to in article 1. 30 c, referred to in article 2. paragraph 45. 1A, point 2:1) in the fiscal year preceding the fiscal year or 2) in the fiscal year preceding the fiscal year for two years – if the tax return referred to in paragraph 1, taxable persons does not have income from non-agricultural economic activities or have income of less than $2 790; If also in this tax return taxpayers do not have income from non-agricultural economic activities or have income from this source not exceeding £ 2 790, advance payments are not possible in a simplified form. ", j) of paragraph 1. 6E is replaced by the following: "6e. The provisions of paragraph 1. 6B-6 d, 6 h and paragraphs 1 and 2. 6 do not apply to taxpayers, who first entered the business in the tax year or in the year preceding the tax year. ", k) in paragraphs 1 and 2. 6F introductory is replaced by the following: "If the taxpayer makes a correction to the testimony referred to in art. paragraph 45. 1 or paragraph 2. 1A, paragraph 2, that causes it to change the base of the calculation of the monthly advances paid in simplified form, the amount of these advances ", l) (2). 6 g is replaced by the following: "6 g. In the case where the competent tax authority or the competent authority of a tax audit finds another income from non-agricultural economic activities than the income from this activity shown in the tax return referred to in article 2. paragraph 45. 1 or paragraph 2. 1A, paragraph 2, or in amending tax return, the provisions of paragraph 1. 6F shall apply mutatis mutandis. ", l) after paragraph 1. 6 g the following paragraphs. 6 h (i). 6 ' 6 h. Taxpayers get taxed in the fiscal year on the principles referred to in article 1. 30 c, who have chosen a simplified form of payment of advances, the amount of the advances shall calculate, subject to paragraph 2. 6, from the income referred to in paragraph 1. 6B, using a tax rate of 19%.

6. The amount of the advance is subject to payment, calculated in the manner referred to in paragraph 1. 6B or 6 h, be reduced, subject to article 22. 27B paragraph. 1 paragraph 1 and paragraph 2. 2, the amount of contributions for health insurance, paid for the month in question in accordance with the provisions of the common insurance in the national health fund. ", m) (2). 7 shall be replaced by the following: "7. taxable persons referred to in article 1. 3 paragraphs 1 and 2. 1, temporarily residing abroad who achieve income with revenue sources located outside the territory of the Republic of Poland, shall be required to pay an advance on the tax of 19% of the income, within the time limit to 20 the month following the month in which they returned to the country. ", n) in paragraphs 1 and 2. 7 c the following paragraph 5 shall be added: ' 5) a year to use the exemption are taxed on the principles referred to in article 1. 27 paragraph. 1. ") paragraph. 7F is replaced by the following: "7f. Income from non-agricultural economic activity, as referred to in paragraph 1. 7e, connects to the income (loss) from this source, shown in testimony about the height attained income (suffered losses) made for five consecutive years immediately following the year in which the taxpayer has benefited from the exemption – 20% of the income in each of these years. This provision shall apply mutatis mutandis also to taxable persons, who in the years after the year of use of the exemption they chose how to taxation on the principles referred to in article 1. 30 c ", p) in paragraphs 1 and 2. 7 g, paragraph 1 is replaced by the following: "1) liquidated business activities or was announced their bankruptcy involving liquidation of assets or bankruptcy involving liquidation of the assets of the company of which they are members, or", r), after paragraph. 7, and the following paragraphs. 7j ' 7j. The provision of paragraph 1. 7 shall apply mutatis mutandis also to taxpayers, who have chosen the way of taxation on the principles referred to in article 1. 30 c. ", s) repealed paragraph. 8.

39) article. 45: a) of paragraph 1. 1 shall be replaced by the following: "1. taxable persons shall be required to submit the tax offices the testimony, according to a fixed formula, derived income (suffered losses) in the tax year, not later than 30 April of the year following the tax year, subject to the provisions of paragraph 2. 7 and 8. ', b) after paragraph 1. 1, the following paragraph. 1A and 1b shall be inserted: ' 1a. Within the time limit referred to in paragraph 1. 1 taxable persons are required to submit tax offices separate testimony, according to established patterns, achieved in the tax year income (suffered) from: 1) taxable capital on the principles referred to in article 1. 30B, 2) non-agricultural business taxable on the principles referred to in article 1. 30 c 1b. Tax Office, referred to in paragraph 1. 1 and 1a, the tax office is competent according to the place of residence of the taxpayer on the last day of the tax year, and when living on the territory of the Republic of Poland came to an end before that date, according to the last place of residence in its territory, subject to the provisions of paragraph 2. 7. "(c)) (2). 3 and 3a shall be replaced by the following: "3. the Accounts referred to in paragraph 1. 1 and paragraph 2. 1A, paragraph 2, does not include income: 1) taxed in accordance with article 5. 28-30 and 30a, excluding revenue referred to in article 1. 17 paragraph 1. 1 paragraph 1, if the borrower is a natural person not engaged in economic activities, 2) referred to in article 1. 24 paragraph. 3, with the exception of income from the liquidation of the business, made in December of the tax year.

3A. in the case of a refund previously: 1) paid and deducted premiums for health insurance, 2) deducted donations referred to in article 1. 26 paragraph. 1 paragraph 9, 3) deducted the deposit referred to in art. 27 d-in the tax return referred to in paragraph 1. 1 or paragraph 2. 1 and paragraph 2, folding for the tax year in which these circumstances, the taxpayer is obliged to add to income or tax, as computed in accordance with art. 27 or article. 30 c, the amount previously deducted. ", (d)) (2). 4 shall be replaced by the following: "4. In the period referred to in paragraph 1. 1, subject to paragraph 2. 7, taxpayers are required to deposit:


1) the difference between output tax on income arising from the evidence referred to in paragraph 1. 1, and the sum of the amounts due for the year advances, including the sum of the advances collected by payers, 2) due income tax resulting from the testimony, referred to in paragraph 1. 1A paragraph 1, 3), income tax resulting from the testimony, referred to in paragraph 1. 1A, paragraph 2, or the difference between the tax payable arising from the evidence referred to in paragraph 1. 1A, paragraph 2, and the sum of the amounts due for the year advances. ", e) (2). 6 and 7 are replaced by the following: "6. The income tax resulting from the testimony is a tax due from the taxpayer's income earned in the tax year, unless the competent tax authority or tax inspection the competent authority shall issue a decision will determine a different tax. In the event of failure to submit evidence about the amount of income earned, the competent tax authority or tax inspection the competent authority shall issue a decision setting forth the amount of income tax obligations.

7. taxable persons referred to in article 1. 3 paragraphs 1 and 2. 2A if the achieved income from revenue sources in the territory of the Republic of Poland without the mediation of payers or through nieobowiązanych payers to make annual tax calculation or have reached the income referred to in article 1. 30B, and intend to leave the territory of the Republic of Poland before the date referred to in paragraph 1. 1, shall be required to give evidence, referred to in paragraph 1. 1 and 1a, for the tax year to the Office of the tax authorities competent in matters of taxation of foreign persons before leaving the territory of the Republic of Poland. ", f) after paragraph 1. 7 the following paragraphs. 8 shall be added: ' 8. taxable persons referred to in article 1. 44 paragraph 1. 3D, shall, within three months after the period which, in accordance with the agreement for the avoidance of double taxation is a prerequisite for exemption from taxation of income, submit a high income from work received in the year preceding the tax year and pay the tax. If you intend to leave the territory of the Republic of Poland before the date referred to in the first sentence, shall be required to submit a tax return before leaving the territory of the Republic of Poland. "

40) art. 45B is replaced by the following: "Article. 45b. The proper Minister of public financies shall determine, by regulation, patterns: 1) Declaration and the information referred to in article 1. 28 paragraph 1. 4, art. 35 paragraph 1. 10, art. 38 paragraph 2. 1, art. 39 paragraph 1. 1 and 3, article. 42 paragraph 1. 1 and 2, article. 42A. 43 paragraph 1. 1 and art. 44 paragraph 1. 3A and 6, 2) annual tax calculation, referred to in article 2. 37 paragraph 2. 1, 3) the annual tax calculation together with the information referred to in article 1. 34 para. 7 and 8, 4) tax returns referred to in article 1. paragraph 45. 1 and 1a, 5) the statements referred to in article 1. 21(1). 10, art. 32 paragraph 1. 3, art. 34 para. 4, art. 35 paragraph 1. 4 and art. 37 paragraph 2. 1, together with explanations as to how to fill them, the date and place for the submission; the regulation is intended to enable the identification of the taxpayer, the payer and the IRS requested form and correct calculation by the payer or of the taxpayer's tax and withholding tax. "

41) article. 52A: a) in paragraphs 1 and 2. 1:-paragraphs 2 and 3 shall be replaced by the following: "2) income (revenue), referred to in article 1. 30A paragraph. 1, point 3, if they are paid or placed at the disposal of the taxpayer from funds accumulated by the taxpayer before 1 December 2001, on the basis of contracts concluded for a specified period of time prior to that date, 3) revenue from participation in capital funds, referred to in article 1. 30A paragraph. 1, paragraph 5, if the revenues are paid to the taxpayer on the basis of contracts concluded or records made by the taxpayer before 1 December 2001; the exemption shall not apply to income received as a result of the accession of the taxpayer to save with the Fund, regardless of the form of the programme-in terms of income from deposits (contributions) to the Fund carried out as from 1 December 2001, subject to art. 21(1). 1 paragraphs 58 and 59, "-repealed paragraph 4 (b)) (2). 3 is replaced by the following: "3. If the payment of income (revenue) is apparent from the agreements concluded during the period from 1 December 2001 to 28 February 2002, the tax referred to in article 1. 30A paragraph. 1, paragraph 3, shall be in the amount of attributable pro rata to the period in which the taxpayer is not entitled to an exemption on the basis of paragraph 1. 1 point 2 ", c) (2). 6 shall be replaced by the following: "6. In the case referred to in paragraph 1. 5, entitled on the basis of separate regulations to the taxpayer's account or to collect cash taxpayer in other forms of saving, storing or investing gets the tax referred to in art. 30A paragraph. 1, paragraph 3, on the date of termination or withdrawal of all or part of the capital referred to in paragraph 1. 5 paragraph 2. The provisions of paragraph 1. 3 and art. 42 shall apply mutatis mutandis, except that the tax be levied on total income (revenue) earned as from 1 March 2002. "

42) in annex 2 to this Act lp. 8 shall be replaced by the following: 8 fur animals a) foxes and raccoon dogs 1 female livestock 29 78 (b)) hole above 2 PCs. female livestock 13 10 c) ferret offalis above 2 PCs. female livestock 10 13 d) Chinchilla above 2 PCs. female livestock 15 49 e) nutrie over 50 pieces of females livestock 1 female livestock 3 58 f) rabbits over 50 pieces of females livestock 1 female livestock 3 58 Article. 2. [the law on family benefits and parental] in the Act of 1 December 1994 on family benefits, and educational (Journal of laws of 1998, no. 102, item 651, as amended. 7)) article. 3 in paragraph 1. 2:1) paragraphs 9 and 10 shall be replaced by the following: "9) income the taxpayer received from the Governments of foreign States, international organizations or international financial institutions with the means of non-repayable aid, including with funds from the framework programmes, research, technological development and demonstration of the European Union and NATO programs, allocated on the basis of unilateral declarations or agreements concluded with those States, organisations or institutions by the Council of Ministers, the competent Minister or Government agencies , including in cases where the transfer of these funds is made through the entity authorized to separate measures of non-repayable aid, if the taxpayer directly implements the objective of EU-funded with non-refundable aid, 10) part of the income of natural persons residing in the territory of the Republic of Poland, and residing temporarily abroad and receiving income from employment or grants, with the exception of the remuneration obtained by a member of the foreign service – the equivalent of diet for trips outside the country referred to in the provisions on the amount and terms of fixing royalties the rights worker employed at the State or local government unit of budgetary sphere in respect of trips outside the country, for each day on which the work has been performed or received a scholarship, a year to the amount not exceeding the equivalent of thirty diet, "2) repealed paragraph 11;

3) points 12 and 13 shall be replaced by the following: "12) receivables cash paid policemen, soldiers, customs officers and employees of military units and police units used outside the country in order to participate in the armed conflict or for strengthening the forces of a Member State or States allied peacekeeping mission, action to prevent acts of terrorism or their effects, as well as the receivables cash paid soldiers, customs officers, police and employees acting functions of observers in peacekeeping missions of international organisations and multinational forces 13) income from the work relationship received in the service of the candidate by the police officers, the Government Protection Bureau, border guards and the State fire service, ".

Article. 3. [the law amending the law on income tax of individuals] in the law of 9 November 2000 amending the Act on income tax from natural persons and amending some other acts (Journal of laws No. 104, item 1104 and the 2002 No. 141, item 1182) article. 7:1) (2). 14 shall be replaced by the following: "14. Taxpayers who have used the deductions referred to in article 1. 26 paragraph. 1 point 8 of the Act referred to in article 1. 1, in the version in force from 1997 to 2000 and before the expiry of ten years from the end of the calendar year in which: 1) was the disposal of the building, dwelling, participation in the ownership or 2) the predator building or residential premises to persons in relation to the owner of, or even to one of the joint owners are graded to the l group within the meaning of the provisions of the Act on tax on inheritance and donations , or 3) has been the conversion of the building or the premises of the utility or earmarked for building or residential premises to the needs of the owner or co-owner, or 4) has been disposed of land or perpetual land use for the construction of this building-are required in addition to the income tax year where these circumstances, previously deducted amount. "

2) after paragraph 1. 14 the following paragraphs. 14A is inserted:


"14a. The ten-year period referred to in paragraph 1. 14:1) in paragraphs 1 – 3 – counts from the end of the tax year in which you received the decision of the competent authority of the authorization for the use of the building or premises in connection with the construction of the deductions, 2) in section 4-counts from the end of the tax year in which you purchased the land for or perpetual land use for the construction of this building. ".

Article. 4. [the law amending the law on income tax of individuals] in the law of 21 November 2001 amending the law on income tax of individuals and the law on a flat-rate income tax of certain revenues by natural persons (Journal of laws No. 134, item 1509 and 2002 No 19, item 199, no. 78, item 715 and # 141 , item 1182) article. 7:1) repealed paragraph. 3;

2) (2). 4 shall be replaced by the following: "4. The information referred to in paragraph 1. 1 and 2 shall be drawn up on the form according to the formula specified by regulation, by the proper Minister of public financies. ".

Article. 5. [Act on the restructuring of certain public duties] in the Act of 30 August 2002 on a restructuring of certain public duties from entrepreneurs (Journal of laws No. 155, poz. 1287 and 2003 No 56.498) is amended as follows: 1) article. 10: a) of paragraph 1. 1 and 2 are replaced by the following: "1. the payments 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, 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. ", (b)) the following paragraphs. 5 shall be added: "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. "2) after article. 10 the following article. 10A is inserted: "Article. 10A. 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. Article. 10 paragraph 1. 3 and 4 shall apply mutatis mutandis. "

3) article. n. 1 shall be replaced by the following: "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, 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 by the trader who has submitted an application for restructuring aid, no later than 29 February 2004. "

4) article. 20(2). 2 shall be replaced by the following: "2. The 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."

5) article. 21: a) in paragraphs 1 and 2. 1 introductory is replaced by the following: "after 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: "(b)) the following paragraphs. 1a shall be inserted: ' 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 restructuring conditions. ".

Article. 6. [the law on common insurance in the National Health Fund] in the Act of 23 January 2003 on common insurance in the National Health Fund (Journal of laws No. 45, item 391, no. 73, item 660, no. 96, item. 874, no. 122, item 1143, no. 128, item 1176., no 135, item 1268, no. 166, item 1609 and # 190, poz. 1864) article. 25 in paragraph 1. 2, paragraph 2 is replaced by the following: "2) insured income exempt from tax on the basis of agreements to avoid double taxation or other international agreements, of which the payer is not deducted the advance on this tax, in relation to the insured persons referred to in article 1. 9. 1 paragraph 1 and 15, ".

Article. 7. [provisions introducing a law on public benefit activities and volunteering] in the Act of 24 April 2003 – introductory provisions the law on activities of public benefit and voluntary service (Journal of laws No. 96, item 874) article. 7 is amended as follows: 1) point 1 shall be replaced by the following: "1) article. 21 in paragraph 1. 1 in paragraph 112 a period at the end is replaced by a comma and the following paragraph shall be added: "113 113) the value of the benefits received by volunteers from non-governmental organisations, public administrations, entities, agencies, referred to in article 1. 42 of the Act on public benefit activities, training, medical equipment, personal protective equipment, contributions to health insurance and accident insurance paid on the terms specified in separate regulations, "' 2) point 3 shall be replaced by the following:" 3) after article. 27 c adds. 27 d shall be inserted: ' Article. 27 d 1. Income tax resulting from the testimony referred to in the article. paragraph 45. 1, from the income received by taxable persons referred to in article 1. 3 paragraphs 1 and 2. 1, reduces on the principles referred to in paragraph 1. 2-4, if the taxpayer within the period from 1 January of the tax year in which the testimony is, by that testimony, but no later than the expiry of the deadline for filing, made the donation for public benefit organization acting under the Act on public benefit activities, hereinafter referred to as "public benefit organisation".

2. The reduction referred to in paragraph 1. 1, shall not exceed the amount of deposit, but not more than the amount representing 1% of the tax due, claimed in testimony, referred to in article 1. paragraph 45. 1.3. The reduction referred to in paragraph 1. 1, does not apply to contributions to public benefit organisations established to manufacture products of the electronic industry, fuel, tobacco, spirits, wine, brewing, and other alcoholic products with alcohol content above 1.5%, and products made of precious metals or with the participation of these metals, or trade in these products.

4. The reduction referred to in paragraph 1. 1, apply if the made deposit: 1) have been documented proof of deposit to the bank account of "public benefit organization, from which it follows in particular: the name and address of the contributor, the amount of the payment, the name of a public benefit organization, to whom the deposit was made, 2) have been deducted from income on the basis of article. 26 paragraph. 1, paragraph 9, and from the income or tax under the Act on a flat income tax.

5. In calculating the amount of the reduction referred to in paragraph 1. 2, skips the ends expressed in the penny difference. "".

Article. 8. [the power of effective existing provisions of] the provisions of art. 14 paragraph 1. 3 paragraph 6, article. 23 paragraph 1. 1 paragraph 40 and paragraph 1. 3 paragraph 2 of Act referred to in article 1. 1 in the version in force until 31 December 2003 remain in force after that date to open until 30 September 2003, the arrangement within the meaning of the provisions on compulsory settlement proceedings, and shall apply for the period from 1 October 2003 to 31 December 2003 to insolvency proceedings, with the possibility of the conclusion of the within the meaning of the bankruptcy and reorganization law in case of bankruptcy after 30 September 2003.

Article. 9. [the term application of the provisions of the agreements concluded or renewed] the provisions of art. 23 paragraph 1. 1, point 57 of the Act referred to in article 1. 1, as amended by this Act, shall also apply to contracts entered into or renewed until 31 December 2003, to which the provisions of article 3 apply. 23 paragraph 1. 1, point 57 of the Act referred to in article 1. 1, in the version in force before 1 January 2004.

Article. 10. [Deduction of interest] taxpayers who interest on a loan or a loan deducted an or shall deduct the pursuant to art. 26B of the Act referred to in article 1. 1, cannot benefit from the exemption referred to in article 1. 21(1). 1, paragraph 32 (a). (e) the Act referred to in article 1. 1, in the version in force before 1 January 2004.


Article. 11. [the right to deduct from income] Taxpayers, which in 2002-2003:1) was granted a loan (the loan) on an investment referred to in art. 26B para. 1 paragraph 2 or 3 of the Act referred to in article 1. 1, completed in those years, and (2)) do not take the deduction only because of that is not met the condition concerning a three-year duration of the investments referred to in article 4. 26B para. 2 section 4 of the Act referred to in article 1. 1, in the version in force before 1 January 2004.

-and from 1 January 2004, met all the conditions of article 81(3). 26B of the Act referred to in article 1. 1, as in force from 1 January 2004, is entitled to deduct from the income earned in 2004-2005, in addition to expenditure on repayment of interest on this loan incurred in 2004-2005, also the interest paid in 2002-2003, from the part of the loan that does not exceed the amount of 189 000.

Article. 12. [Preservation of the right to deduct expenditure] 1. Taxpayers, who in 2003. the expenditure referred to in article 1. 27A para. 1 paragraph 1 of law referred to in article 1. 1, in the version in force in 2003, deducted an from the tax and deduction is not found in the tax for 2003, shall retain the right to deduction from tax in subsequent years, until their deduction. The provisions of article 4. 27A para. 14 and article. paragraph 45. 3A, paragraph 1 of Act referred to in article 1. 1, in the version in force in 2003, shall apply mutatis mutandis.

2. the expenditure referred to in article 1. 27A para. 1 paragraph 1 of law referred to in article 1. 1, in the version in force in 2003, suffered in the years 2004 and 2005 are deductible from tax, in the amount and under the conditions referred to in article 1. 27A. paragraph 45. 3A, paragraph 1 of Act referred to in article 1. 1, in the version in force in 2003.

Article. 13. [the right to a reduction in income tax by the amount of student relief] 1. Taxpayers, who before 1 January 2004 acquired the right to a reduction in income tax by the amount of student relief in terms of and under the conditions referred to in article 1. 27 c of the Act referred to in article 1. 1, in the version in force before 1 January 2004, and the deduction does not have coverage in the income tax calculated for the years prior to the year 2004, have the right to make these deductions on the principles set out in the Act referred to in article 1. 1, in the version in force before 1 January 2004.

2. taxable persons who before 1 January 2004 concluded with students or schools appropriate agreement referred to in article 1. 27 c of the Act referred to in article 1. 1, in the version in force before 1 January 2004, and started a practical apprenticeship or training in order to prepare a professional no later than in the school year 2003/2004, acquire the right to student relief after 31 December 2003 to the extent and under the conditions referred to in article 1. 27 c of the Act referred to in article 1. 1, in the version in force before 1 January 2004.

3. applications for student allowances, referred to in article 1. 27 c of the Act referred to in article 1. 1, in the version in force before 1 January 2004, submitted before that date, shall be considered to the extent and under the conditions referred to in article 1. 27 c of the Act referred to in article 1. 1, in the version in force before 1 January 2004.

4. taxable persons referred to in paragraph 1. 1 and 2, who are entitled to the use of student relief after 31 December 2003, have the right to lower the tax paid on the principles referred to in article 1. 27 the Act referred to in article 1. 1, as amended by this Act, provided that these amounts have not been deducted from the tax paid in the form of a lump sum from the revenue accounting or in the form of a card.

5. From 2004 to 2007, the amount mentioned in article 1. 27 c paragraph. 6 of the Act referred to in article 1. 1, in the version in force before 1 January 2004, subject to each tax year increased to the extent corresponding to the increase in the prices of consumer goods and services during the first three quarters in the year preceding the tax year relative to the same period of the previous year.

6. The price increase as referred to in paragraph 1. 5, is determined by the President of the Central Statistical Office in its communication on consumer price index for the first three quarters of the year preceding the fiscal year compared to the same period of the previous year, published on the basis of the provisions on taxes and local fees in the Official Gazette of the Republic of Poland "Monitor Polish".

7. The proper Minister of public financies within 30 November of the year preceding the tax year in the years 2003-2006 announces, by regulation, for the following year on the basis of a communication referred to in paragraph 1. 6, the amount referred to in article 1. 27 c paragraph. 6 of the Act referred to in article 1. 1, in the version in force before 1 January 2004, taking into account the terms and rules referred to in paragraph 1. 5. Article. 14. [Release associated with grants] the exemption referred to in article 1. 21(1). 1 section 47b and 48 of the Act referred to in article 1. 1, in the version in force before 1 January 2004, shall apply to the extent and under the conditions existing up to 31 December 2006. [2] the recipe article. 23 paragraph 1. 1, paragraph 56 of the Act referred to in article 1. 1, in the version in force before 1 January 2004, shall apply mutatis mutandis.

Article. 15. [Severance and compensation] To severance and compensation received under the Act of 28 December 1989, with special rules for resolving labor relations with employees for reasons related to workplace (Journal of laws of 2002 No. 112, item. 980, No 135, item 1146 and # 200, item 1679 and 2003 No. 90, item 844) article 12 shall apply. 21(1). 1 paragraph 3 of the Act referred to in article 1. 1, in the version in force before 1 January 2004.

Article. 16. [income from the sale of real estate and property rights] 1. Provision of art. 21(1). 1, paragraph 32 (a). and (e) of the Act, referred to in article 1. 1, as amended by this Act, do not apply to taxpayers who gains from the sale of real estate and property rights referred to in article 1. 10 paragraph 1. 1, paragraph 8 (a). and (c) of the Act, referred to in article 1. 1, have been granted before 1 January 2004.

2. Taxable persons referred to in paragraph 1. 1, the provisions of art. 21(1). 1, paragraph 32 (a). and (e) of the Act referred to in article 1. 1, in the version in force before 1 January 2004.

Article. 17. the [expenses] in the case of disposal for consideration after 31 December 2003, the shares (shares) in companies having legal personality, or the contributions of cooperatives, acquired (falling) before 1 January 2004, in Exchange for a contribution in kind, the cost of obtaining revenue shall be determined on the basis of the provisions of the Act referred to in article 1. 1, in the version in force in the year of acquisition (embraces) those interests (shares) or contributions; This principle also applies in the case of a merger and Division of companies.

Article. 18. [income tax collected by the cooperatives] in the event of a return of the amounts transferred in the years 1995-1997 of the income earned by the cooperatives, and intended to enlarge holdings, cooperatives take a flat-rate income tax, if during these years did not receive flat-rate tax. The tax is 20% of the amount of the payment and is retrieved on the date of its making. Agricultural cooperatives and other associations involved in agricultural production shall determine the amount of taxable payouts in this respect, which in the year preceding these payments revenue from activities other than mentioned in the article. 2. 1 paragraph 1 of law referred to in article 1. 1 remain in the overall amount of revenue. Provision of art. 42 paragraph 1. 1 of the Act referred to in article 1. 1, as in force from 1 January 2004, shall apply mutatis mutandis.

Article. 19. [exclusion of application of the provisions of] 1. The provisions of the Act, referred to in article 1. 1, shall not apply to the taxation of income (loss) after 31 December 2003:1) for the disposal of acquired before 1 January 2003, the Treasury bonds issued after 1 January 1989, and bonds issued by government entities after 1 January 1997;

2) for consideration of the disposal of securities referred to in article 1. 52 (1) (a). (b) of the Act referred to in article 1. 1, in the version in force before 1 January 2004, provided that such securities were acquired before 1 January 2004;

3) with the exercise of the rights arising from the securities referred to in article 1. 3 paragraphs 1 and 2. 3 of the Act of 21 August 1997-law on publicly traded securities (Journal of laws of 2002 No. 49, item 447 and # 240, poz. 2055 and 2003 No 50, poz. 424, no. 84, item. 774, No 124, item 1151 and # 170, item 1651) acquired before 1 January 2004.

2. The provisions of paragraph 1. 1 shall not apply to the consideration for the disposal of securities referred to in paragraph 1. 1, performed within the framework of the business.

Article. 20. [exclusion of the right to make deductions and exemptions] Taxpayers taxable as specified in article 4. 30 c of the Act referred to in article 1. 1 is not entitled to make deductions and exemptions from income tax and calculated on the basis referred to in article 1. 30 c of the Act referred to in article 1. 1, referred to in: 1) art. 11 – 13 of this Act;

2) art. 21(1). 1, point 36 and 63a of the Act referred to in article 1. 1;

3) art. 9. 1 and 3 of the law of 16 December 1993 amending certain laws governing taxation and certain other laws (Journal of laws No. 134, item 646),


4) art. 3 and 5, in part on acquiring and retaining the right to continue the deductions, the Act of 21 November 1996 amending the Act on income tax from natural persons (Journal of laws No. 137, item 638, of 1998, no. 74, item 471 and 2001 # 134, poz. 1509);

5) art. 7 paragraph 1. 12-14a, 18 and 20, in the section on acquiring and retaining the right to continue the deductions, and paragraphs 1 and 2. 23 of the Act of 9 November 2000 amending the Act on income tax from natural persons and amending some other acts (Journal of laws No. 104, item 1104, 2002 No. 141, item 1182 and 2003 # 202, 1956);

6) art. 3, 4 and 8 of the Act of 21 November 2001 amending the law on income tax of individuals and the law on a flat-rate income tax of certain revenues by natural persons (Journal of laws No. 134, poz. 1509, from 2002, no 19, item 199, no. 78, item 715 and # 141, item 1182 and 2003 # 202 , item. 1956);

7) legislation issued on the basis of the Act of 20 October 1994 on special economic zones (Dz. u. Nr 123, poz. 600, 1996, no. 106, item 496.1997, No. 121, item 770, 1998, no. 106, item 668.2000, No. 117, item 1228, 2002 # 113, item 984 and # 240, poz. 2055 and 2003 No 188 , item. 1840), in the version in force before 1 January 2001.

Article. 21. [regulations] until the entry into force of the implementing provisions on the basis of mandates amended this Act remain in force the provisions of the existing, but not beyond 30 June 2004.

Article. 22. [to determine the scale of income tax] in terms of the determination of the scale of the income tax for 2004 and the amounts referred to in article 1. 27 paragraph. 4, paragraph 1. 5a and in art. 30 paragraph. 1 paragraph 3 of the Act referred to in article 1. 1, in the version in force before 1 January 2004, it does not apply to article. 27 paragraph. 7 of the Act referred to in article 1. 1, in the version in force before 1 January 2004.

Article. 23. [exclusion of application of article 24 para. 7 of the income tax act of individuals] in terms of the findings for 2004 amounts referred to in the lp. 8 of annex 2 to the law referred to in article 1. 1, does not apply to article. 24 paragraph. 7 of this Act.

Article. 24. [the application of the provisions of the Act] provisions of the Act apply to income (loss) as from 1 January 2004.

Article. 25. [entry into force] this Act shall enter into force on 1 January 2004, with the exception of: 1) [3] art. 1 paragraph 20 (b). (d) in paragraph 1. 11, art. 4, art. 5, art. 7, art. 8, art. 13 paragraph 1. 5-7, art. 22 and article. 23 – that come in force on the date of the notice;

2) [4] art. 1, paragraph 10 (a). (a) in the section on paragraph 47 d, which shall enter into force on 1 January 2005.



 

 

1) this Act is changing: law of 1 December 1994 on family benefits, and educational, the Act of 9 November 2000 amending the Act on income tax from natural persons and amending some other acts, the law of 21 November 2001 amending the law on income tax of individuals and the law on a flat-rate income tax of certain revenues by individuals , the Act of 30 August 2002 on a restructuring of certain public duties, Act of 23 January 2003 on common insurance in the national health fund and the Act of 24 April 2003 – introductory provisions the Act on public benefit activities and volunteering.

2) Changes the consolidated text of the said Act were announced in the journal of laws of 2000 No. 22, item. 270, no. 60, item. 703, no. 70, item. 816, no. 104, item. 1104, no. 117, item. 1228 and # 122, item. 1324, 2001 # 4, item. 27, # 8, item. 64, No 52, item. 539, no. 73, item. 764, no. 74, item. 784, no. 88, item. 961, no. 89, item. 968, # 102, item. 1117, no. 106, item. 1150, no. 110, item. 1190, no. 125, item. 1363 and 1370 and # 134. 1509, from 2002, no 19, item. 199, # 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, # 200, item. 1679 and # 240. 2058, and from 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, no. 137, item. 1302 and No 166, item. 1608.3) a change in the said Act were announced in the journal of laws of 2000 No. 104, item. 1104 and # 122, item. 1324, 2001 No. 74, item. 784, no. 88, item. 961, no. 125, item. 1363 and 1369 and # 134. 1509, 2002 No. 141, item. 1183, no. 169, item. 1384, no. 172, item. 1412 and # 200. 1679 and 2003 # 45, item. 391, no. 96, item. 874, No 135, item. 1268 and # 137, poz. 1302.4) changes to the said Act were announced in the journal of laws of 1996, no. 106, item. 496, 1997, no. 121, item. 770, 1998, no. 106, item. 668, 2000, no. 117, item. 1228, 2002 # 113, item. 984 and # 240. 2055 and 2003 No 188 item. 1840.5) amendments to the said Act were announced in the journal of laws of 1996, no. 137, item. 638, 1997 No. 28, item. 153, no. 98, item. 604, no. 106, item. 679, no. 121, item. 770 and # 160, item. 1080, 1998, no. 162, item. 1118, 1999 No 52, item. 527 and 528, 2000 # 6, item. 69, 2001, no. 94, item. 1032 and # 138, item. 1567, from 2002, no. 27, item. 266 and # 199. 1673 and with 2003 # 45, item. 391 and # 137, poz. 1301.6) amendments to the said Act were announced in the journal of laws of 1998, no. 162, item. 1118 and 1126, 1999, # 26, poz. 228, no. 60, item. 636, No 72, item. 802, no. 78, item. 875 and No. 110, item. 1256, 2000 # 9, item. 118, no. 95, item. 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, from 2002, no. 25, item. 253, no. 41, item. 365, no. 74, item. 676, # 155, poz. 1287, no. 169, item. 1387, # 199, item. 1673, # 200, item. 1679 and # 241. 2074 and 2003 # 56, item. 498, no. 65, item. 595, No 135, item. 1268, no. 149, item. 1450, No 166, item. 1609, # 170, item. 1651 and # 190, poz. 1864.7) amendments to the consolidated text of the said Act were announced in the journal of laws of 1998, no. 106, item. 668 and No. 162, item. 1118, 1999 No. 60, item. 636 and No. 110, item. 1256, 2000, no. 104, item. 1104, 2001, no. 122, item. 1349, no. 128, item. 1405 and # 154, poz. 1791, from 2002 No. 74, item. 676 and # 181, item. 1515 and of 2003 No. 83, item. 759, no. 128, item. 1176 and No 135, item. 1268. [1] Article. 1, paragraph 10 (a). (a)), in the version set out by art. 3 paragraph 1 of the law of 18 November 2004 amending the Act on income tax from natural persons and amending some other acts (Journal of laws. # 263. 2619). the change entered into force on 31 December 2004.

[2] Article. the following 14, set by the article. 3 paragraph 2 of the law of 18 November 2004 amending the Act on income tax from natural persons and amending some other acts (Journal of laws. # 263. 2619). the change entered into force on 31 December 2004.

[3] Article. 1 paragraph 20 (b). (d) in paragraph 1. 11, art. 4, art. 5, art. 7, art. 8, art. 13 paragraph 1. 5-7, art. 22 and article. 23 shall enter into force on 28 November 2003.

[4] Article. 25 paragraph 2 in the version set by the article. 3 paragraph 3 of the law of 18 November 2004 amending the Act on income tax from natural persons and amending some other acts (Journal of laws. # 263. 2619). the change entered into force on 31 December 2004.

Related Laws