ACT

of 12 November 2003

amending the Act on Income Tax on Natural Persons and Certain Other Laws ¹⁾

• Metric
• Codified text

Article 1. [ Law on personal income tax] In the Act of 26 July 1991 o Income tax on individuals (Dz. U. 2000 r. No 14, pos. 176, of late. 1. ²⁾ ) the following amendments shall be made:

1) in art. 5a:

(a) point 6 shall be replaced by

' (6) non-agricultural economic activity-this means gainful activity carried out in an organised and continuous manner, carried out in its own name and on its own or on own or in an account from which the revenue received is not included in other revenue from the sources listed in art. 10 para. 1 points 1, 2 and 4-9, ',

(b) the following points 9 to 16 shall be added:

" (9) Act on the public trading of securities-this shall mean the Act of 21 August 1997. -The law on the public trading of securities (Dz. U. of 2002. Nr 49, poz. 447 and No. 240, pos. 2055 and 2003 Nr 50, poz. 424, Nr. 84, pos. 774, Nr 124, pos. 1151 and No. 170, pos. 1651),

(10) public turnover-this means the public turnover referred to in Article 3 (1) (a). 2 of the Act on the Public Trading of Securities,

11) securities-this means the securities referred to in art. 3 of the Act on the Public Trading of Securities,

(12) discount-this means the difference between the amount obtained from the redemption of the security by the issuer and the purchase price of the security on the primary or secondary market,

13) derivative of financial instruments-this means rights the price of which depends directly or indirectly on the price of goods, foreign currencies, Polish currency, foreign exchange gold, foreign exchange platinum, or at the level of interest rates or indices, and in In particular, options and futures,

14) capital funds-this means investment funds operating on the basis of provisions on investment funds and insurance capital funds operating on the basis of the provisions on insurance business, except for funds pensions, as referred to in the provisions on the organisation and functioning of pension funds,

15) of the flat-rate income tax law-this means the Act of 20 November 1998. with a flat-rate income tax on certain income generated by natural persons (Dz. U. No 144, pos. 930, of late. 1. ³⁾ );

(16) Act on public benefit-means the Law of 24 April 2003. about the activity of the public benefit and about the volunteer (Dz. U. Nr 96, pos. 873). ';

2. in Art. 6:

(a) paragraphs 2.

" 2. Spouses subject to a tax obligation as referred to in Article 3 para. 1, between which there is a financial partnership, remaining married throughout the fiscal year, may, however, be subject to the paragraph. 8, upon request, expressed in joint annual statement taxed in total from the sum of their income determined in accordance with art. 9 ust. 1 and 1a, after the prior deduction, separately by each of the spouses, of the amounts referred to in Article 1 (1) and (1a). 26; in this case, the tax shall be determined by the name of both spouses in double the tax calculated on the half of the total income of the spouses, except that income (income) to be taxed in a flat rate is not included in the sum of those income. the rules laid down in that law. ',

(b) paragraphs 8 and 9 are replaced by the following:

" 8. The method of taxation referred to in paragraph 1. The provisions of Article 4 (2) and (4) shall not apply where, for one of the spouses, a single parent or child of a child or a child, the provisions of Article 4 (1) shall apply. 30c or the Act on flat-rate income tax.

9. The principle set out in the mouth. 8 shall not apply to the persons referred to in Article 4. 1 point 2 of the Flat-rate Income Tax Act, which do not benefit from the taxation of income from non-agricultural economic activities in accordance with the rules laid down in Article 1 (2) of the Law on Income 30c, or the flat-rate income tax act. ';

3) in art. 8:

(a) paragraphs 1 is replaced by the following

" 1. Revenues from participation in a non-legal entity, from joint ownership, joint venture, joint ownership or joint ownership of the property or of the property rights of each taxpayer shall be determined in proportion to his or her right in participation in the profit and, subject to paragraph (a) 1a, it connects to other revenue from sources, the income of which is subject to taxation on the scale referred to in art. 27 ust. 1. In the absence of any contrary evidence, the rights to participate in the profit shall be deemed to be equal. ',

(b) after paragraph. 1 The paragraph shall be added. 1a as follows:

' 1a. Income from non-agricultural economic activities referred to in art. 10 para. In accordance with Article 4 (1) of the basic Regulation, the Member of the Council of the European Community shall be subject to 30c, it does not connect with other revenue from sources, the income of which is subject to taxation on the scale referred to in art. 27 ust. 1. ',

(c) paragraphs 4.

" 4. The statement referred to in paragraph 1. 3, shall be submitted to the competent Governor of the tax office at the latest on the 20th day of the month following the month in which he was received, from the source specified in art. 10 para. 1 point 6, the first in the fiscal year revenue from shared ownership, shared possession or common use of things. ';

4) in art. 9:

(a) paragraphs 1 is replaced by the following

" 1. Income tax shall be subject to any income of any kind, except in the case of income listed in Article 4. 21, 52 and 52a and revenue from which tax collection has been discontinued on the basis of the tax rules. ',

(b) after paragraph. 1 The paragraph shall be added. 1a as follows:

' 1a. If the taxpayer obtains income from more than one source, the subject of taxation in a given tax year shall be, subject to the art. 24 ust. 3, art. 28-30, art. 30a-30c and Art. 44 par. 7e and 7f, the sum of revenue from all sources of revenue. ',

(c) the following paragraph is added 6 as follows:

" 6. The provisions of the paragraph 3 shall apply to losses from unpaid disposal of shares in companies having legal personality, securities, including the payment of the sale of borrowed securities (short sale) and the payment of the derivatives of financial derivatives to be paid off and for the exercise of their rights arising therefrom, and for the inclusion of shares (shares) in companies having legal personality or contributions in cooperative societies in exchange for a non-monetary contribution in a form other than that of the undertaking or its organised part. ';

5) art. 9a is replaced by the following:

" Art. 9a. 1. Income earned by taxpayers from the source referred to in art. 10 para. Article 1 (3) shall be subject to the conditions laid down in Article 3 (1). 27, subject to paragraph. 2 and 3, unless the taxpayers deposit to the competent Governor of the tax office a written application or a declaration of application of the forms of taxation specified in the Flat-rate Income Tax Act.

2. The Podatnica, subject to the paragraph. 3, may choose the way of taxation of income from non-agricultural economic activities on the basis of the rules laid down in Art. 30c. In this case, they are obliged to submit to the competent Head of the tax office by 20 January of the tax year a written declaration about the choice of the way of taxation, and if the taxpayer starts conducting non-agricultural activities economic activity during the fiscal year-up to the day preceding the day of commencement of this activity, but not later than on the day of obtaining the first revenue.

3. If the taxable person who has chosen the method of taxation referred to in paragraph 2, it will obtain from non-agricultural economic activities carried out by itself or in the form of a company without legal personality the revenues from the provision of services to the former or current employer, corresponding to the activities which the taxpayer or what least one of the accomplices:

1) carried out in the year preceding the tax year, or

2) perform or perform in the tax year

-in relation to the employment relationship or cooperative employment relationship, that taxable person shall lose the right to taxation in the course of the tax year in the manner laid down in Article 3. 30c and is obliged to submit the relevant declarations of income from the beginning of the year and to pay the advances calculated using the tax scale referred to in Article 3 (1) of the EC 27 ust. 1, and interest on arrears on arrears in respect of such advances.

4. The choice of tax treatment made in the statement referred to in paragraph. 2, shall also apply to the following years, unless the taxable person, by the date of 20 January of the tax year, notifies in writing the competent Governor of the tax office to waive this tax treatment or to submit a written request within that time limit or a statement on the application of the forms of taxation laid down in the flat-rate income tax act.

5. If the taxpayer conducts non-agricultural economic activity:

1) independently and in the form of a company or companies not having legal personality,

2) in the form of a company or companies not having legal personality

-the choice of taxation as referred to in paragraph 1. 2, applies to all forms of conduct of this activity, to which the provisions of the Act apply.

6. Revenue obtained by taxpayers from the source referred to in art. 10 para. 1 point 6, shall be taxed under the rules laid down in the Act, unless the taxpayers deposit to the competent Head of the tax office a written declaration of choice of taxation in the form of a lump sum from the income recorded, on the basis of the rules laid down in a flat-rate income tax act. ';

6) in art. 10:

(a) in paragraph. Point 3 shall be replaced by the following:

" (3) the assets referred to in Article 3. 14 para. 2 point 1, subject to paragraph 1 3, even if they were withdrawn from economic activity prior to the sale, and between the first day of the month following the month in which the assets were withdrawn from the activity and the date of their paid divestment, 6 years have not elapsed. ',

(b) the following paragraph is added 3 as follows:

" 3. The provisions of the paragraph 1 point 8 shall apply to the payment of the disposal used for commercial purposes and for the operation of the special agricultural production departments: the residential building, its part or the participation in such a building, the premises residential property which is a separate property or a share in such premises, land or land or the rights of use of perpetual land or participation in such law, connected with that building or premises, the cooperative ownership of the land, a dwelling or participation in such law and the right to a single-family house in a cooperative housing or participation in such a law. ';

7) in art. 13 points 8 and 9 are replaced by the following:

" (8) revenue from the execution of services, on the basis of a contract contract or a contract of work, obtained exclusively from:

(a) a natural person pursuing an economic activity, a legal person and its business unit, and an organisational unit without legal personality,

(b) the owner (holder) of the immovable property in which the premises are rented or, on his behalf, the administrator or the administrator, if the taxable person carries out those services only for the needs relating to the immovable property

-with the exception of revenues derived from contracts concluded in the framework of the non-agricultural economic activities carried out by the taxable person and the revenue referred to in point 9,

(9) revenue derived from contracts for the management of a firm, managerial contracts or contracts of a similar nature, including the proceeds of such contracts concluded in the framework of a non-agricultural economic activity carried out by a taxable person -with the exception of the revenue referred to in point 7. '

8) in art. 14:

(a) paragraphs 1c is replaced by the following:

' 1c. For the date of origin of the revenue referred to in paragraph 1. 1, shall be deemed to be subject to the paragraph. 1e-1g, the day of issue of the invoice (s), not later than the last day of the month in which:

1) the item has been issued, the transferor of property rights or

2) a service was executed, including a partially executed service, if its partial execution constitutes the resulting agreement or with separate provisions of the title to be paid, or

3. payment for the performance of the benefit has been received, in other cases. ',

(b) paragraphs shall be deleted. 1d,

(c) in paragraph. 1f the sentence after the semicolon is replaced by the following:

' where the events referred to in paragraph 1 are concerned. 1c, followed in December of the fiscal year concerned, and invoices relating to these events, in accordance with the separate provisions, will be issued in the following year, the date of origin of the revenue shall be deemed to be the last day of the fiscal year in which they took place. events. ",

d) after the mouth. 1f the added paragraph shall be added. 1g as follows:

' 1g. In the case of accounts for:

1) the supply of electricity, heat or conductive gas,

2) the provision of telecommunications services, radio communications services, except for services paid with tokens (coins) or cards, including telephone,

3) water distribution services, wastewater management and export and disposal services

-the date of establishment of the revenue due shall be considered to be the resulting invoice, and, if the time limit is not fixed, the last day of the month in which the invoice is issued. ',

(e) in paragraph. 2:

-point 1 is replaced by the following:

" (1) income from paid divestments used for business purposes and for the carrying out of special agricultural production departments of assets which are:

(a) permanent measures,

(b) the assets referred to in Article 3 (1) (b). 22d par. 1, with the exception of ingredients whose initial value is determined in accordance with art. 22g does not exceed 1 500 zł,

(c) intangible assets

-those contained in the records of fixed assets and intangible assets, including the proceeds of the payment of the assets referred to in (a) from the payment of the assets referred to in point (a). (b) the ownership of the cooperative right to the business premises or the participation in such a law which is not included in the records of fixed assets and intangible fixed assets, subject to paragraph (b). 2c; in determining the amount of revenue, the provisions of paragraph 1 1 and Art. 19 shall apply mutatis mutandis, ',

-the following point 7e is inserted after point 7d:

' 7e) the equivalent of the disbanded or reduced reserves referred to in Article 3 (1) of the EC 23 (1) 1 point 22, previously included in the cost of obtaining revenues, ',

-in point 10, point (b) shall be repealed,

(f) after paragraph. 2b is inserted. 2c as follows:

' 2c. To the revenue referred to in paragraph 1. Article 2 (1) does not include income from paid divestments used for business purposes and for the conduct of special agricultural production departments: a residential building, a part of it or a participation in such a building, premises residential property which is a separate property or a share in such premises, land or land or the rights of use of perpetual land or participation in such law, connected with that building or premises, the cooperative ownership of the land, a dwelling or a participation in such law and the right to a single-family house in a housing cooperative or a participation in such law. Article Recipe 28 shall apply mutatis mutandis. ',

(g) in paragraph. 3:

-point 6 is replaced by the following:

" (6) the amount equivalent to outstanding commitments, including loans (loans), if the waiver of liabilities is linked to insolvency proceedings, with the possibility of concluding a system within the meaning of the provisions of the insolvency law, and corrective, ',

-paragraph 9 shall be repealed;

9) in art. 17:

(a) in paragraph. 1:

-points 2 to 6 are replaced by the following:

" (2) interest on savings deposits and funds in bank accounts or other forms of saving, storing or investing, with the exception of cash relating to the economic activity performed,

3) interest (discounts) on securities,

4) dividends and other income from participation in the profits of legal persons, the basis of which is the acquisition of shares (shares) in a company having legal personality or cooperative, including:

(a) dividends from shares submitted by members of employees of pension funds in quantitative accounts,

(b) interest rates on the shares of the Member States from the balance sheet surplus (general income) in cooperatives,

(c) the division of the assets of the liquidated company (cooperative),

(d) the value of the members and shareholders of unpaid or partially paid benefits, determined in accordance with the rules deriving from the Article, to shareholders and shareholders. 11 (1) 2-2b,

5) capital fund shares,

6) due, even if not actually received, revenues from:

(a) the payment of the disposal of shares in companies having legal personality and securities,

(b) the exercise of the rights deriving from the securities referred to in Article 3 para. 3 of the Act on Public Trading in Securities, ',

-point 9 is replaced by the following:

"(9) the nominal value of the shares (shares) in a company having legal personality or contributions to a cooperative in exchange for a non-monetary contribution in a form other than that of the undertaking or its organised part,",

-the following point 10 is added after point 9:

"10) revenue from the payment of derivative financial instruments and the implementation of the rights arising therefrom.",

(b) after paragraph. 1a the paragraph is added. The following shall be added:

' 1b. The revenue referred to in the paragraph. 1 point 10 shall arise at the time of implementation of the rights deriving from the derivative financial instruments. ',

(c) paragraphs 2.

" 2. When determining the value of the revenues referred to in paragraph 1 point 4 (a) (c), points 6, 7, 9 and 10 respectively, the provisions of Article 3 (1) shall apply. 19. ',

(d) the paragraph is deleted. 3;

10) in art. 21:

a) [ 1] in paragraph 1:

-in point 3b, the introductory phrase is replaced by the following:

"other compensation received on the basis of a judgment or a court settlement up to the amount specified in that judgment or settlement, except for damages:",

-after point 3b, the following points 3c and 3d are inserted:

" 3c) damages in the form of an annuity received under the provisions of civil law in the event of damage to the body or the invocation of a health solution, by the injured person who has lost entirely or partly the ability to work for gainful employment, or if they have increased their needs or have reduced their views of success for the future,

3d) compensation received by the owner of the property on the basis of the provisions of the geological and mining laws, ",

-point 4 is replaced by the following:

" 4. amounts received in respect of property and personal insurance, with the exception of:

(a) compensation for damage to assets linked to the economic activity carried out or to the conduct of special agricultural production departments, the income of which is taxed in accordance with the provisions of Article 4 (1) of the EC 27 ust. 1 or Art. 30c,

(b) the income received for the investment of the insurance premium in connection with an insurance contract concluded under the provisions on insurance business-in the case of insurance relating to capital funds, ",

-point 11 is replaced by the following:

" 11) the value of benefits in kind resulting from the provisions on safety and hygiene of work and the equivalents for those benefits paid in accordance with the provisions issued by the Council of Ministers or the competent minister, as well as cash equivalents for laundry working clothes, for the use of clothing and footwear instead of working clothing and the value obtained by employees of vouchers, taylons, coupons or other evidence entitling them to obtain on their basis soft drinks, meals and articles foodstuffs, where the employer, despite the obligation to do so resulting from the provisions on safety and hygiene of work, it is not possible to issue employees of meals and non-alcoholic beverages, ",

-paragraphs 12 and 12a shall be repealed,

-point 16 is replaced by the following:

" 16) diet and other charges on time:

(a) the worker's business trip,

(b) travel of a non-worker

-up to the amount specified in the separate laws or regulations issued by the Minister responsible for working on the amount and the conditions for determining the entitlements of the employee employed in the state or local government the budgetary sphere, for official travel within and outside the country, subject to the paragraph. 13, ',

-points 19 and 20 are replaced by the following:

" (19) the value of the benefits borne by the employer for the accommodation of the staff, subject to the provisions of the paragraph. 14, in:

(a) staff hotels,

(b) private accommodation units rented for the purposes of collective accommodation-up to an amount not exceeding a monthly amount of 500 PLN,

20) the part of the income of the persons referred to in art. 3 para. 1, temporarily residing abroad and obtaining income from employment or scholarship, with the exception of remuneration obtained by a member of the foreign service-in the amount of the equivalent of a subsistence allowance on business trips outside the country, the provisions on the amount and the conditions for determining the entitlements of a worker employed in a State or self-government unit of the budget sphere for a business trip outside the country, for each day in which the work or the scholarship received; the exemption relates to income not exceeding a yearly equivalent of 30 diets, subject to the paragraph. 15, ',

-paragraphs 20a to 23 shall be repealed,

-point 25 is replaced by the following:

"25) a flat-rate energy for combatants,",

-point 26 is replaced by the following:

"26) oblivion received in the case of individual random events, natural disasters, long-term illness or death-up to an amount not exceeding in the tax year the amount of 2 280 zł, subject to points 40 and 79,",

-in point 27 (a) and is replaced by the following

"(a) occupational, social and medical rehabilitation of persons with disabilities from the resources of the State Fund for Rehabilitation of Persons with Disabilities and with the establishment of funds for the rehabilitation of persons with disabilities,",

-point 29 is replaced by the following:

" (29) income derived from compensation paid in accordance with the provisions on immovable property or for the payment of real estate to be paid for purposes justifying its expropriation and for the sale of immovable property in connection with the the acquisition by the purchaser of the right of pre-emption, in accordance with the provisions on the real estate economy; this does not apply where the owner of the property referred to in the first sentence acquired the property in the period of 2 years prior to the opening of the procedure. expropriation or the payment of real estate for less than 50% of the price the amount of the compensation received or the price of the divestment of the immovable property for purposes justifying its expropriation or in connection with the implementation of the right of pre-emption, ',

-paragraph 31 is deleted,

-points 32 and 32a are replaced by the following:

" (32) income generated by the sale of real estate and property rights referred to in Article 10 para. 1 point 8 (a) (a)-(c) subject to paragraph (a). 2 and 2a:

(a) in the part of the expenditure not later than two years after the day of sale:

-for the acquisition in the territory of the Republic of Poland of a residential building, its part or a share in such a building, a dwelling constituting a separate property or a share in such premises, as well as the acquisition of land or participation in the ground, or the right to use perpetual land or to participate in such law, connected with that building or premises,

-for the acquisition in the territory of the Republic of Poland of a cooperative ownership of a dwelling or a participation in such law, the right to a single-family house in a housing cooperative or a participation in such a law,

-for the acquisition in the territory of the Republic of Poland of land or land participation, the right to use perpetual land or to participate in such a law intended for the construction of a residential building, including land or land or law. perpetual usualance of land or participation in such an almost commenced construction of a residential building,

-for the construction, extension, overbuilding, rebuilding, refurbished or modernization of its own residential building, its part or its own dwelling, located in the territory of the Republic of Poland,

-for expansion, overbuilding, rebuilding or adaptation-for residential purposes-its own non-residential building, its parts, its own non-residential premises or non-residential premises, situated in the territory of the Republic of Poland,

(b) in its entirety, if the sale has taken place in order to obtain, in exchange for these immovable property or rights, the cooperative right to the premises or to the dwelling or the part of the housing estate,

(c) in its entirety, if the sale has taken place in the execution of, or in connection with, a multilateral agreement for the conversion of those buildings or rights to premises,

(d) in their entirety, if their acquisition has taken place by inheritance or donations,

(e) in the expenditure part, not later than two years after the day of sale, on the repayment of the credit or the loan, and the interest on the loan or borrowings for the purposes referred to in point (s) of the a), at the bank or in a cooperative savings and credit coke established in the territory of the Republic of Poland, including also the repayment of the loan or loan and the interest on this loan or borrowings before the date of obtaining those revenue,

32a) the proceeds obtained from the conversion, subject to the paragraph. 2:

(a) a residential building, a part of it or a participation in such a building, a dwelling constituting a separate property or a share in such premises, or

(b) the cooperative ownership of the dwelling, the right to a single-family house in a housing cooperative, or a participation in those rights, or

(c) the land, the land or the rights of use of perpetual land, or the participation in such law, relating to the building or premises referred to in (c). a)

-if the object of the conversion is exclusively situated within the territory of the Republic of Poland and the rights mentioned in (a) (a)-(c), ",

-paragraph 33 is deleted,

-points 37 and 38 are replaced by the following:

" 37) revenue from the device by an eligible entity established in the territory of the Republic of Poland of fantic raffle and bingo games based on a permit issued under the separate provisions, as long as they were earmarked for implementation specified in the permit and rules of the game of socially useful purposes,

(38) benefits in kind, or cash equivalents, in exchange of benefits received by pensioners in connection with the employment relationship, employment relationship or cooperative relationship between the former and the employment relationship, and trade unions-up to the amount not exceeding in the tax year the amount of 2 280 zł, ",

-point 40b is replaced by the following:

" 40b) scholarships for pupils and students, the amount of which and the principles of granting have been defined in the resolution of the body constituting the local government unit, and scholarships for students and students awarded by the foundations or associations for the rules approved by the statutory bodies made available to the public by means of the Internet, by means of mass media or by means of exponential (exported) to interested persons in the public premises available to the public-up to a maximum of a monthly amount of 380 PLN, subject to the paragraph. 10, ',

-in point 46 (a) b is replaced by the following

' (b) the taxable person directly pursues the purpose of a programme financed by non-repayable assistance; the exemption shall not apply to the incomes of natural persons to whom the taxable person directly pursuing the purpose of the programme is to be executed, irrespective of the type of contract; specific activities in connection with the programme implemented by the programme, ',

-paragraph 47b shall be repealed,

- the following point 47d is inserted after point 47c:

" 47d) grants, subsidies, surcharges and other unpaid benefits or partly paid benefits, received for agricultural activities from the State budget, budgets of local government units, government agencies or measures originating from the governments of foreign countries, international organisations or international financial institutions, ",

-paragraph 48 shall be repealed,

-in point 49 (b), b is replaced by the following

"(b) the financial benefits to cover the rental costs of the dwelling, up to an amount not exceeding a monthly amount of 500 PLN,",

-point 50 is replaced by the following:

" (50) income received in connection with:

(a) the return of shares or contributions to the cooperative or contributions in the company,

(b) with the redemption of shares or shares in a company having legal personality, including the payment of the disposal of shares (shares) to the company with a view to redemption of the shares in the company

-in the part representing the cost of the acquisition, subject to paragraph. 17 and 18, and if the acquisition has taken place by inheritance or donation-up to the value of the day of acquisition of the inheritance or donations, ',

-paragraph 55 shall be repealed,

-point 58 is replaced by the following:

"58) the payment of appropriations from the occupational pension scheme made to the participant or persons entitled to those measures in the event of death of the participant,",

-paragraph 62 is repealed,

-point 63a is replaced by the following:

" 63a) taxpayers ' income, subject to the paragraph. 5a-5c, obtained from the economic activities carried out in the special economic zone on the basis of the permit referred to in art. 16 ust. 1 of the Act of 20 October 1994. o Special Economic Zones (Dz. U. No 123, pos. 600, with late. 1. ⁴⁾ ), whereby the amount of public aid provided in the form of this exemption may not exceed the size of the public aid for the operator, eligible for the areas eligible for aid in the largest amount, in accordance with the the rules set out in the Act of 27 July 2002. of the conditions of admissibility and supervision of public aid for entrepreneurs (Dz. U. No 141, pos. 1177 and 2003 No. 159, item. 1537, No. 188, pos. 1840 and Nr 189, pos. 1850), including the rules of cumulation and the provision of public aid in specific sectors, ",

-paragraph 66 shall be repealed,

-point 67 is replaced by the following:

" 67) the value of the benefits in kind received by a worker, financed entirely from the funds of the social benefit fund or of the trade union funds, up to an amount not exceeding in the tax year of the amount of 380 PLN; the benefits are not vouchers, talons and other signs entitling them to exchange them for goods or services, ',

-point 68a is replaced by the following:

' 68a) the value of the free of charge benefits referred to in Article 20 para. 1, received from the healthcare provider in connection with its promotion or advertising-if the one-off value of these benefits does not exceed the amount of 100 zł; the exemption shall not apply if the benefit is made to the employee of the healthcare provider or a person with a civil-law relationship, ',

-paragraph 70 shall be repealed,

-point 80 is replaced by the following:

"80) revenue from the business relationship received in the service of the candidate by the officers of the Police, the Office of the Protection of the Government, the Border Guard and the State Fire Service,",

-paragraphs 81, 86 and 88 are repealed,

-point 89 is replaced by the following:

"89) the value of the benefits received by the students from the university, on the basis of separate provisions, in connection with the referral by the university to student apprative practices-up to a level not exceeding in the tax year the amount of PLN 2 280,",

-paragraph 96 shall be repealed,

-point 97 is replaced by the following:

"(97) housing allowances and lump sums for the purchase of fuel, granted on the basis of separate provisions on housing allowances,",

-point 98b shall be replaced by the following:

"98b) reimbursement of the amount of the discount on the payment by the invalidity of war and the military contribution to compulsory civil liability insurance or the contribution to voluntary insurance of casco, received from the annuity,",

-points 99 and 103 shall be repealed,

-point 104 is replaced by the following:

" 104) received by a Member or a senator of a cash benefit and the value of benefits in kind (in kind) on the basis of art. 23 (1) 3, art. 43 par. 1, art. 44 par. 1 and 2 and Art. 46 of the Act of 9 May 1996. implementing the mandate of a Member and a senator (Dz. U. Nr. 73, pos. 350, of late. 1. ⁵⁾ ), ',

-points 108 to 110 shall be replaced by the following:

" 108) the amount of the monetary assistance and the value of other benefits financed from the budget appropriations to be granted to the repatriates and to persons who apply for refugee status,

(109) the nominal value of the shares (shares) in a company with legal personality or cooperative contributions, which are included in exchange for a non-monetary contribution in the form of an undertaking or its organised part,

110) the value of the benefits of a member of the foreign service performing official duties in the foreign establishment and the value of the benefits of the employees of the Polish budget units established outside the border The Republic of Poland, resulting from the provisions of separate laws or regulations issued on their basis, with the exception of pay for work, cash equivalents for holiday leave, foreign allowance and sickness benefits and maternity, ',

-point 112 is replaced by the following:

"(112) reimbursement of the cost of the worker's commute to the establishment if the undertaking's obligation to bear those costs is directly due to the provisions of other laws,",

-after point 113, the following points 114 to 117 are added:

" 114) the value of unpaid benefits or partly paid benefits received and the value of benefits in kind (in kind) financed or co-financed by the budget of the State, of local government units, of agency resources government or from measures originating from the governments of foreign countries, international organisations or international financial institutions, within the framework of government programmes,

115) winnings and prizes received by students for participation in competitions, tournaments and Olympics organized on the basis of regulations on the education system,

(116) direct payments under the common agricultural policy of the European Union, received on the basis of separate provisions,

(117) the value of the benefits received from volunteers, which are granted on the basis of the rules laid down in the Act on the activity of public benefit. ',

(b) in paragraph. 2:

-point 2 is replaced by the following:

" (2) the proceeds of the sale or conversion shall be disbursed for:

(a) the acquisition of land or land participation, the right of perpetual usualor of land or of participation in such law, building, part or participation in the building, or

(b) the construction, extension, overbuilding, reconstruction, modernisation, adaptation or refurbishing of the building or parts thereof

-intended for recreation, ',

-the following point 3 is added after point 2:

" (3) income from the sale of real estate and property rights constitutes income from non-agricultural economic activities or from special agricultural production departments within the meaning of the art. 14 para. 2 point 1. ',

(c) paragraphs shall be deleted. 4 and 5,

(d) the paragraph is deleted. 6,

(e) paragraphs shall be deleted. 8 and 9,

(f) paragraph 10 is replaced by the following

" 10. The exemption referred to in paragraph 1. 1 point 40b, shall apply if the taxable person before the first payment of the benefit submits to the payer a statement according to the established formula that he does not obtain at the same time any other taxable income, with the exception of survivor's pension and income referred to in art. 28-30 and in Art. 30a and 30b. The taxable person shall be obliged to notify the payer of the change of the facts resulting from the declaration, before the payment of the scholarship for the month in which the change occurred. ',

(g) the paragraph is deleted. 11 and 12,

h) after the mouth. 12 The paragraph shall be added. 13-18 as follows:

" 13. The provisions of the paragraph 1 point 16 (b) (b) shall be applied if the benefits received were not included in the cost of obtaining the revenue and were incurred:

1) in order to achieve revenues or

2) in order to carry out the tasks of organizations and organizational units acting on the basis of the provisions of separate laws, or

3) by the authorities (offices) of authority or administration of the state or local government and the organizational units subordinate to them or by them supervised, or

4) by the persons performing the civic functions referred to in art. Article 13 (5), in connection with the performance of these functions.

14. The exemption referred to in paragraph 1. In the case of workers whose place of residence is located outside the place where the establishment is situated, the taxable person shall not benefit from the costs of obtaining the income referred to in Article 1 (1) (a) of the first subparagraph of Article 19 (1). 22 par. 2 points 3 and 4.

15. The exemption referred to in paragraph 1. 1 point 20, shall not apply to remuneration for work received by a worker in connection with his stay outside the State in order to participate in an armed conflict or for the strengthening of the forces of the State or States of allies, a peacekeeping mission, an action to prevent acts of terrorism or of their effects, and to act as observers in peacekeeping missions of international organisations and multinational forces, provided that they receive allowances exempted from the tax on the basis of the paragraph. 1 point 83.

16. By own building, premises or premises referred to in the mouth. 1 point 32 (b) (a) a building, premises or premises constituting the property or co-ownership of the taxable person or of which the taxable person is entitled to the ownership of the premises, the right to a single-family house in a housing cooperative or a share of the property, shall be understood. that is almost.

17. The exemption referred to in paragraph 1. 1 point 50 (a) (b) shall not apply to the revenue received in respect of the redemption of the shares or shares in companies having legal personality covered by the undertaking or its organised part.

18. The cost of the acquisition referred to in paragraph 1. 1 point 50 (a) (b) shall be determined in accordance with Article 4. 22 par. 1f point 1, if the share of the redeemed shares (shares) has been made in exchange for a non-monetary contribution in a form other than the undertaking or its organised part. ';

11) in art. 22:

a) after the mouth. 1h the paragraph shall be inserted. 1and as follows:

' 1i. If the taxpayer in relation to the holding of shares (shares) in exchange for a non-cash contribution has incurred expenses associated with the taking up of those shares (shares), those expenses shall increase the costs of obtaining the revenues referred to in paragraph 1. 1e. ',

(b) paragraphs 2.

" 2. The costs of obtaining income from a business relationship, employment relationship, cooperative labour relationship and overlaying work, where:

1) the taxpayer obtains revenues from one plant of work-amount to 102 PLN 25 gr per month, and for the fiscal year no more than 1227 zł,

2) the taxpayer obtains income at the same time as more than one plant of work-they cannot exceed a total of 1840 PLN 77 gr for the fiscal year,

3) the place of permanent or temporary residence of the taxpayer is located outside the place where the work plant is located, and the taxpayer does not get the supplement for the disconnection-amount to PLN 127 PLN 82 gr per month, and for the fiscal year total no more than 1533 PLN 84 gr,

(4) the taxable person shall obtain income at the same time as more than one establishment and the place of permanent or temporary residence of the taxable person shall be situated outside the place where the establishment is situated and the taxable person shall not obtain the allowance for the disconnection-no may exceed a total of 2300 PLN 94 gr for the tax year. ',

(c) paragraphs shall be deleted. 2a,

(d) paragraph 3a is replaced by the following

' 3a. The principle referred to in paragraph 1. 3, it shall also apply where a portion of the revenue from the same source of income is taxable and the part is free of taxation, excluding the sources of revenue referred to in the Article. 10 para. 1 (1) and (2). ',

(e) in paragraph. Point 5 is replaced by the following:

" 5) of the titles referred to in art. 13 points 5, 7 and 9-at the level specified in the paragraph. 2 point 1, and if the taxable person of the same type of income from one of the titles referred to in Article 13 points 5, 7 and 9, obtained from more than one entity, annual costs of obtaining revenue may not exceed the amount of 1840 zł 77 gr, ",

(f) paragraph 11 and 11 and are replaced by the following:

" 11. If the annual cost of obtaining the revenue referred to in the paragraph is 2 are lower than the expenditure on access to the establishment or work establishments by means of bus, rail, ferry or public transport modes, in the annual tax settlement these costs may be accepted in the amount of expenditure actually incurred, documented only by imitation periodic bilethies.

11a. The provisions of the paragraph. 11 shall not apply to the costs of obtaining revenue from the sources referred to in the Article. 13 (5), (7) and (9). ',

(g) paragraph 13 is replaced by the following

" 13. The provisions of the paragraph 2 points 3 and 4 and paragraph 4 11 shall not apply where the employee receives a refund of the cost of commuting to the establishment, except where the reimbursed costs have been included in the taxable income. ';

12) in art. 22e in the mouth. Point 4 shall be replaced by the following:

" (4) to pay, by the 20th of this month, to the tax office, the amount of interest accrued from the date on which the expenditure was credited to the expense of the expenditure on the acquisition or production of the assets in its own right up to the date on which they were to be entered into the accounts the use exceeds the year, and the accrued interest shall be shown in the declarations or statements referred to in Article 4. 44 par. 6 and art. 45 par. 1 and 1a (2); interest calculated on the difference referred to in point 2 shall be 0,1% for each day. ';

13) in art. 22f par. 1 and 2 are replaced by the following:

" 1. The taxpayers, with the exception of those who, due to the declared bankruptcy involving the liquidation of the property, do not carry out business activities, make depreciation from the initial value of fixed assets and intangible assets, referred to in art. 22a (b) 1 and paragraph 2 points 1 to 3 and in Article 1 22b.

2. The shipowners who are shipowners, except those who, due to the declared bankruptcy involving the liquidation of the property, do not carry out business activities, may make depreciation from the ordered rolling stock of the sea in the the construction referred to in art. 22a (b) 2 point 4. ';

14) in art. 22l in the mouth. 1. The first sentence shall be replaced by

" From fixed assets and intangible assets received for the consideration of the use, in accordance with the agreements concluded on the basis of the provisions on commercialisation and privatisation, where those contracts result in the right to purchase these funds or values. by the beneficiary of the price laid down in the contracts, the taxable persons shall carry out depreciation in accordance with the rules laid down in the Article. 22h ust. 1. ';

15) in art. 23:

(a) in paragraph. 1:

-point 38 is replaced by the following:

" (38) expenditure on the acquisition or acquisition of shares or deposits in cooperative societies, shares (shares) in a company having legal personality and other securities, as well as expenditure on the acquisition of units in capital funds; such expenditure shall be However, at the expense of obtaining income from the remuneration of the divestment of these shares (shares), contributions and other securities, including the income from the issuer's buy-back and the redemption of shares/units in equity funds, ',

-point 40 is replaced by the following:

"(40) remitted loans, if their remission is not related to insolvency proceedings, with the possibility of concluding a system within the meaning of the provisions of bankruptcy and recovery law,",

-in point 45a (a) and is replaced by the following

' (a) acquired free of charge, with the exception of those acquired by way of inheritance or donations, if:

-the acquisition does not constitute income in kind or

-the revenue from that title shall be exempt from income tax, or

-the acquisition is a revenue from which the tax collection has been abandoned on the basis of separate provisions, ',

-point 46 is replaced by the following:

" 46) incurred expenses included in the cost of obtaining revenue, subject to point 36, for use not entered in the records of fixed assets of a passenger car, including the ownership of the person operating the activity economic activity, for the purposes of the business activity of the taxpayer-in part exceeding the amount resulting from multiplying the number of kilometres of the actual course of the vehicle and the rate for 1 km of mileage, determined by the separate provisions issued by the the competent minister; in order to determine the actual course of the car the taxpayer is required to keep records of the vehicle run, ',

-point 56 is replaced by the following:

" 56) expenditure and costs directly financed by the revenue (revenue) referred to in Article 21 (1) 1 points 46, 47a, 47c and 116, ',

-the introductory phrase of point 57 shall be replaced by the following:

' the contributions paid by the employer for the contained or renewed insurance contracts for the benefit of employees, with the exception of the risk agreements of Group 1, 3 and 5 of Chapter 1 and of Group 1 and 2 of Chapter II listed in the Annex to the Act of 22 May 2003 r. about insurance activities (Dz. U. Nr 124, pos. 1151) if the person entitled to receive the benefit is not the employer and the insurance contract for a period of 5 years, counting from the end of the calendar year in which it was concluded or renewed, excludes: ",

-in point 59, the period shall be replaced by a comma and the following point 60 shall be added:

"60) costs related to the financing of health benefits by the employer for the benefit of employees, with the exception of the incurred costs of health benefits, to which the employer obligates the provisions of the Labour Code and other laws.",

(b) in paragraph. 2 in point 2 (a) The following are replaced by the following:

" (a) to refuse an application for a declaration of bankruptcy involving the liquidation of the property, where the property of the defaulted debtor is not sufficient to meet the costs of the proceedings or

(b) a waiver of insolvency proceedings involving the liquidation of assets, where the circumstances referred to in point (a) are to be closed. (a), or

(c) the completion of insolvency proceedings involving the liquidation of assets, or ',

(c) in paragraph. Points 1 and 2 are replaced by the following:

" (1) the debtor has been removed from the records of the business activity, put into liquidation, or has been declared bankrupt, involving the liquidation of the assets, or

2) bankruptcy proceedings have been initiated with the possibility of concluding a system within the meaning of the provisions of bankruptcy and remedial law or at the request of the debtor has been initiated settlement proceedings within the meaning of the provisions on financial restructuring companies and banks, or ",

(d) paragraph 5.

" 5. The course of the vehicle referred to in paragraph 1. 1 points 36 and 46 shall, except in the case of a lump sum, be documented in the records of the course of the vehicle confirmed by the taxable person at the end of each month. The person using the vehicle shall be obliged to keep records of the vehicle's mileage. In the absence of such records, the expenditure incurred by the taxable person for the use of cars for the purposes of the taxable person shall not constitute the cost of obtaining revenue. ',

(e) the following paragraph is added 7 as follows:

" 7. The records of the course of the vehicle referred to in paragraph 1. 5, should include at least the following data: name, first name and address of residence of the person using the vehicle, vehicle registration number and engine capacity, next number of the entry, date and destination of departure, description of the route (from where), the number actually the kilometres travelled, the rate per 1 km of mileage, the amount resulting from the multiplication of the number of kilometres actually travelled and the rate per 1 km of mileage and the signature of the taxable person (s) and his data. ';

16) in art. 24:

(a) in paragraph. 2 the second sentence is replaced by the following

' The income from the payment of the assets referred to in Article 4 (1) of the assets referred to in Article 3 (1) of 14 para. Article 2 (1), which is used for the purpose of economic activity or of special agricultural production, is the revenue from the payment of the assets referred to in Article 3 (1) (a) of the Regulation. 14 para. 2 point 1 (c) (b) and, in other cases, income or loss shall be the difference between the proceeds of the payment of the disposal and:

1) the initial value shown in the records of fixed assets and intangible assets, subject to point 2, plus the sum of the depreciation write-off referred to in art. 22h ust. 1 point 1, carried out from those measures and values or

2) the value resulting from the document stating the acquisition of the cooperative's ownership of the right to the utility premises or the participation in such a law whose initial value for the purposes of the depreciation of depreciation was determined in accordance with art. 22g par. 10, plus the sum of the depreciation write-off referred to in Article 22h ust. 1 point 1, made from that right or participation in such law. ',

(b) in paragraph. 4a, point 4 is replaced by the following

"4) laboratory animals-from 1 piece of animals sold-on the basis of concluded contracts for laboratory needs, research and scientific experiments, analyses and tests carried out in laboratories, as well as control of technological processes,",

(c) paragraphs shall be deleted. 5b,

(d) in paragraph. 5c the second sentence is deleted,

(e) the following paragraph is added 13 and 14 as follows:

" 13. In the case of the payment of the borrowed securities to be paid in accordance with the separate provisions (short sale), the income shall be fixed at the date on which the securities borrowed or were to be recovered, as concluded in the the loan agreement of these papers.

14. The income referred to in paragraph 1. 13, obtained in the tax year, is the difference between the sum of the proceeds from the payment of the borrowed securities and the expenses incurred on the acquisition of the returned securities. ';

17) in art. 24b ust. 3.

" 3. By the wholesale or retail trade activity referred to in paragraph 1. 2 point 1, performed on the territory of the Republic of Poland by non-taxable persons referred to in art. 3 para. 1 and 3, shall be understood to be a paid divestment of the goods to the Polish recipients regardless of the place of conclusion of the contract. ';

18) in art. 25:

(a) paragraphs 4 and 5 are replaced by the following:

" 4. The provisions of the paragraph 1-3 shall apply mutatis mutandis where:

1. the national entity shall take part, directly or indirectly, in the management of another national entity, or in its control, or has a share in the capital of another national entity, or

2. the same legal or natural persons shall at the same time directly or indirectly participate in the management of, or control of, national entities or hold a share in the capital of such entities.

5. The provisions of the paragraph. 4 shall also apply to links of a family nature or arising from a work or property relationship between national entities or persons in those entities managing or controlling or supervising or supervisory functions; and any person shall combine the management or control functions or the supervisory functions in those entities. ',

(b) after paragraph. 5 the following paragraph shall be added. 5a and 5b as follows:

' 5a. Holding a share in the capital of another entity referred to in paragraph 1. 1 and 4, means a situation in which the entity in question directly or indirectly holds a share of not less than 5% in the capital of another entity.

5b. In determining the size of the indirect participation which the entity holds in the capital of another entity, it shall be assumed that if one entity holds a share in the capital of another entity and the other entity has the same share of the capital of another entity entity, the first entity shall have an indirect participation in the capital of that other entity in the same amount; if these values are different, the value of the indirect participation shall be assumed to be lower. ',

(c) paragraphs shall be deleted. 7 and 7a;

19) in art. 26:

(a) in paragraph. 1:

-the introductory phrase is replaced by the following

" The basis for calculating the tax, subject to art. 24 ust. 3, art. 28-30 and Art. 30a-30c, constitutes an income determined in accordance with art. 9, art. 24 ust. 1, 2, 4, 4a-4e, para. 5c, 6, 8, mouth. 10-12 or art. 24b ust. 1 and 2 or art. 25, after deduction of quotas: ',

-point 2 is replaced by the following:

" 2. the contributions laid down in the Act of 13 October 1998. o Social Security System (Dz. U. Nr. 137, pos. 887, as late. 1. ⁶⁾ ):

(a) paid in the tax year directly to their own pension, sickness, sickness and accident insurance taxes, and persons cooperating with him,

(b) deducted in the fiscal year by the payer from the taxpayer's pension insurance and sickness insurance funds, except that in the case of the taxable person attaining the income referred to in Article 4 (1) of the Directive, 12 (1) 6, only in the part calculated, in the manner specified in art. 33 (1) 4, from taxable income

-the deduction does not relate to contributions based on the income (revenue) free of tax on the basis of Article 3 (1) of the basic Regulation. 21, 52 and 52a, and contributions based on income from which the tax rules have been abandoned on the basis of the provisions of the Ordynacia Tax, ',

-paragraphs 3 and 4 shall be repealed,

-point 6 is replaced by the following:

'(6) rehabilitation expenses and expenditure relating to the facilitation of the performance of life-related activities incurred in the fiscal year by a disabled person or a taxable person whose dependants are disabled,',

-point 9 is replaced by the following:

" (9) donations made for the purposes of:

(a) as defined in Article 4 of the Act on public benefit, to the organizations referred to in art. 3 para. 2 and 3 of the Act on public benefit for public benefit in the sphere of public tasks set out in that law, which pursues these objectives,

(b) Religious worship

-in the amount of the donations made, but not more than 350 PLN. ',

-point 10 shall be repealed,

(b) in paragraph. 5. The introductory phrase is replaced by the

" The total amount of deductions from the titles specified in the paragraph. 1 point 9 may not exceed 350 PLN in the fiscal year, except that the deductions are not subject to the donation made to: ",

(c) in paragraph. 7a:

-point 3 is replaced by the following:

" 3) the purchase and repair of individual equipment, equipment and technical tools necessary for rehabilitation and facilitating the performance of life activities, according to the needs resulting from the disability, with the exception of the equipment of the holding home, ',

-points 5 and 6 are replaced by the following:

" 5) payment for the stay on the rehabilitation turnout,

6) payment for the stay for treatment in the spa treatment facility, for the stay in the medical rehabilitation facility, care and nursing care facilities and rehabilitation for rehabilitation procedures, ",

-points 11 and 12 are replaced by the following:

" 11) colonies and camps for children and young people with disabilities and children of persons with disabilities who have not completed 25 years of age,

12) medicines-in the amount constituting the difference between actually incurred expenses in a given month and the amount of 100 zł, if the specialist doctor determines that a person with a disability should use certain medications (permanent or temporary), ",

-points 14 and 15 are replaced by the following:

" (14) use of a passenger car, owned (co-ownership) of a disabled person included in I or II of an invalidity group or a dependent person who is a disabled person included in l or II of a group of invalidity or children disabled, who have not completed the age of 16 years, for the needs associated with the necessary transport for the necessary medical and rehabilitation treatments-in the amount not exceeding in the tax year the amount of 2280 zł,

15. paid public transport by means of public transport connected with the stay:

(a) on a rehabilitation turboon,

(b) in the plants referred to in point 6,

(c) on the colonies and camps for children and young people referred to in point 11. ',

(d) paragraph 7b and 7c are replaced by the following:

' 7b. Expenditure referred to in paragraph 1 7a, they are deductible from income if they have not been financed (funded) from the funds of the Rehabilitation Fund for the rehabilitation of disabled persons. The State Fund for the Rehabilitation of Persons with Disabilities or from the National Health Fund, the establishment of a social benefit fund or not returned to the taxpayer in any form. Where expenditure has been partially financed (financed) from these funds (appropriations), it shall be deducted from the difference between the expenditure incurred and the amount financed (subsidised) from those funds (appropriations) or returned in any form.

7c. The amount of expenditure for the purposes referred to in paragraph 1. 7a shall be determined on the basis of the documents establishing them, with the exception of the expenditure referred to in paragraph 1. 7a (7), (8) and (14). ',

(e) in paragraph. 7d point 3 is replaced by the following:

"3) a decision on the disability of a person who has not completed the age of 16, issued on the basis of separate provisions.",

(f) paragraph 7e is replaced by the following:

' 7e. The provisions of the paragraph 7a-7d and paragraph. 7g shall apply mutatis mutandis to taxable persons whose dependants are the following persons with disabilities: spouse, children's own and adopted children, foreign children accepted for upbringing, stepson, parents, parents of the spouse, siblings, stepfather, stepmother, son-in-law, son-in-law, son-in-law, son-in-law, son-in-law, son-in-law, son-in-law-if

(g) paragraph 7g is replaced by the following:

' 7g. Deduction referred to in paragraph 1 point 6 may also be made where the person to whom the expenditure relates has a judgment of a disability issued by the competent authority on the basis of the separate provisions applicable until 31 August 1997. ',

h) after the mouth. 7g the added paragraph shall be added. 7h as follows:

' 7h. Amount referred to in paragraph 1 point 5, in excess of the amount of income referred to in paragraph 1. 1, may be deducted from the income obtained in the coming successively after each of the following five fiscal years. ',

(i) paragraphs shall be deleted. 13,

j) paragraph 13a is replaced by the following:

' 13a. Expenditure on the objectives referred to in paragraph 1. 1 shall be deducted from income if they have not been included in the cost of obtaining the revenue or have not been deducted from income under the Flat-rate Income Tax Act. ';

20) in art. 26b:

(a) in paragraph. Point 4 shall be replaced by the following:

" (4) the investment referred to in paragraph 1. 1 refers to a residential building or a dwelling, the construction of which has been completed not earlier than in 2002 and, in addition, in the case of investments:

(a) referred to in paragraph (a). 1 point 1 or point 4-termination took place before the end of the period of three years from the end of the calendar year in which the building permit was obtained in accordance with the construction law, for the construction or extension of the building for residential purposes or for conversion (adaptation) of the non-residential building, its parts or non-residential areas for residential purposes, and has been confirmed by the construction law specified in the construction law permit for the use of a residential building, and in the absence of its obligation obtain-a notice of the completion of the construction of such a building,

(b) referred to in paragraph (b). 1 point 2 or 3-a contract has been concluded for the establishment of a cooperative ownership or a local housing right or an agreement in the form of a notarial deed to establish a separate property of a dwelling, to be transferred to a taxable person for the property of a residential building or a dwelling, of which one of the parties is a taxable person, ',

(b) in paragraph. 3, point 3 shall be repealed,

(c) in paragraph. 4 point 2 is replaced by the following:

' (2) from that part of the credit which does not exceed the amount constituting the product of 70 m ² the usable area and the conversion factor of 1 m ² the usable floor area of the residential building, determined for the purposes of calculating the guarantee premium from contributions to savings books for the third quarter of the year preceding the tax year, specified for the year of the completion of the investment, of subject to paragraph. 10. ',

(d) the following paragraph is added 10 and 11 as follows:

" 10. In the following tax years, the amount referred to in paragraph 1 shall be subject to the following: Article 4 (2), may not be reduced. To this end, a conversion factor of 1 m shall be adopted for the determination of that basis. ² the usable floor area of a residential building, as determined for the purpose of calculating the guarantee premium from contributions to savings books in the third quarter.

11. The Minister responsible for public finance shall announce, by 31 December of the year preceding the tax year, by means of the notice, in the Official Journal of the Republic of Poland "Monitor Polski" the amount of the amount referred to in paragraph. Article 4 (2), subject to paragraph 2. 10. ';

21) in art. 27:

(a) paragraphs 1 is replaced by the following

" 1. Income tax, subject to Art. 28-30, art. 30a-30d and art. 44 par. 4, it shall be charged on the basis of its calculation according to the following scale:

Zloty Tax Calculation Basis		Tax is
more than	to
	37 024	19% less tax reduction 530 zł 08 gr
37 024	74 048	6504 zł 48 gr + 30% excess over 37 024 zł
74 048		17 611 zł 68 gr + 40% surplus over 74 048 zł

(b) paragraphs shall be deleted. 4-7,

(c) in paragraph. 8. The introductory phrase is replaced by:

' If the taxable person referred to in Article 3 para. 1, in addition to the taxable income, in accordance with the paragraph. 1, he also earned income from activities carried out outside the territory of the Republic of Poland or from sources of income located outside the territory of the Republic of Poland, exempt from tax on the basis of double uniting agreements taxation or other international agreements-tax shall be determined as follows: ',

(d) paragraph 9 is replaced by the following

" 9. If the taxable person referred to in Article 3 para. 1, it also achieves income from activities carried out outside the territory of the Republic of Poland or from sources of revenues located outside the territory of the Republic of Poland, and the double taxation convention does not constitute a the application of the method referred to in paragraph 8, these revenues are connected with revenues from sources of revenues located in the territory of the Republic of Poland. In this case, the tax calculated on the total amount of the revenue shall be deducted from the amount equal to the income tax paid in the foreign country. That deduction may not, however, exceed that part of the tax calculated prior to the deduction, which shall be in proportion to the income obtained in the foreign country. The provisions of Article 4 11 (1) 3 and 4 shall apply mutatis mutandis. ',

e) after the mouth. 9 The paragraph shall be added. 9a as follows:

' 9a. In the case of the taxable person referred to in Article 3 para. 1, obtaining only income from activities carried out outside the territory of the Republic of Poland or from the sources of revenues located outside the territory of the Republic of Poland, the principle set out in the mouth. 9 shall apply mutatis mutandis. ',

(f) paragraphs shall be deleted. 10;

(22) Articles shall be repealed. 27a;

23) in art. 27b in the mouth. 1. The introductory phrase is replaced by:

" Income tax, calculated in accordance with art. 27 or Art. 30c, in the first instance is reduced by the amount of the contribution to the universal health insurance: ';

24. Articles shall be repealed. 27c;

25) in art. 29:

(a) in paragraph. Point 5 is replaced by the following:

" 5) for consultancy, accounting, market research, legal services, advertising, management and control services, data processing, employee recruitment and staff acquisition services, guarantees and guarantees and benefits of similar It shall be taken in a flat-rate form of 20% of the revenue. ',

(b) paragraphs 2.

" 2. The provisions of the paragraph 1 shall apply mutatis mutandis to the avoidance of double taxation to which the Republic of Poland is a party. However, the application of the tax rate resulting from the relevant double taxation convention or the non-collection of tax pursuant to such a contract is possible subject to documentary evidence for the tax purposes of the taxable person's place of residence obtained a certificate issued by the competent tax administration authority, hereinafter referred to as 'the residence certificate'. ';

26) in art. 30:

(a) in paragraph. 1:

-the introductory phrase is replaced by the following

"From the income received in the territory of the Republic of Poland (revenues), the flat income tax is levied:",

-paragraphs 1 to 1c shall be repealed,

-paragraph 3 shall be repealed,

-point 4 is replaced by the following:

" 4. in respect of benefits received by pensioners, in connection with the employment relationship, the employment relationship, the employment relationship or the cooperative relationship of work, subject to Article 4 (1) (b) of the Act of the European Union on the basis of the provisions of the Act of the European Union. 21 (1) 1 points 26 and 38-10% of the receivables, ',

-the following point 4a is inserted after point 4:

"(4a) for cash benefits received, on the basis of separate laws, by uniformed officers and soldiers, in connection with the dismissal of those persons from the permanent service, at a rate of 20% of the amount receivable,",

-paragraphs 9 to 12 shall be repealed,

(b) paragraphs shall be deleted. 1a-1d,

(c) paragraphs 3.

" 3. The flat-rate tax referred to in paragraph 1. Points (2), (4), (4a), (5) and (13) shall be collected without deducting the income of the acquisition costs. ',

(d) the paragraph is deleted. 5,

(e) the following paragraph is added 8 as follows:

" 8. Revenue (revenue) referred to in paragraph 1. 1, does not link to income taxed under the rules laid down in Art. 27. ';

27) after art. 30 the following Articles shall be inserted. 30a-30d as follows:

" Art. 30a. 1. From the income received on the territory of the Republic of Poland (revenues), 19% of the flat-rate income tax is collected, subject to Art. 52a:

1) with interest on loans, except when the granting of loans is the subject of an economic activity,

2) with interest and discount on securities,

3) with interest or other revenue from the cash collected in the account of the taxpayer or in other forms of saving, holding or investing, carried out by the entity entitled under separate regulations, except for funds cash related to the economic activity performed,

4) from dividends and other income from the participation in the profits of legal persons,

5) on the income from participation in capital funds,

6) on the amounts paid after the death of a member of an open pension fund designated by him to a person or heir, within the meaning of the provisions on the organisation and functioning of pension funds, with the exception of the payments referred to in art. 21 (1) 1 point 59,

(7) on the income of a member of the occupational pension fund for the transfer of shares submitted in a quantitative account to the assets of that fund,

(8) for the disposal of the right to call the new issue by the occupational pension fund on behalf of a member of the fund,

(9) from amounts once paid out by an open pension fund to the member of the fund to which the fund's account has been opened in connection with the death of his spouse.

2. The provisions of the paragraph. 1 (1) to (5) shall apply with regard to the double taxation conventions to which the Republic of Poland is a party. However, the application of the tax rate resulting from the relevant double taxation convention or the non-collection of tax pursuant to such a contract is possible subject to a residence certificate from the taxpayer.

3. If it is not possible to identify the redeemed units in investment funds, the redeemed or redeemed investment certificates in these funds or otherwise annihilated titles of participation in the capital funds, It is assumed that successively these are respectively units, certificates or titles starting from the previously acquired taxable person (FIFO).

4. The principle referred to in the paragraph. 3 shall apply mutatis mutandis to the setting of a discount on securities.

5. The income referred to in paragraph 5. Article 1 (5), is the difference between the amount of the benefit paid and the sum of the contributions paid to the insurance undertaking which have been transferred to the capital fund. This income shall not be reduced by losses arising from participation in capital funds and other losses from the capital and property rights, incurred in the fiscal year and in previous years.

6. The lump-sum tax referred to in paragraph Points 1 to 4 and points 6, 8 and 9 shall be collected without deducting the income for obtaining costs.

7. The revenue (revenue) referred to in paragraph 1. 1, does not link to income taxed under the rules laid down in Art. 27.

Article 30b. 1. From income earned on the territory of the Republic of Poland from the paid divestment of securities or derivative financial instruments, and from the realization of the rights arising therefrom and from the paid divestment of shares in companies having a personality the legal basis and for the inclusion of shares in companies having legal personality or contributions in cooperative societies in exchange for a non-monetary contribution in a form other than that of the undertaking or its organised part, the income tax shall be 19% of the resulting income.

2. The income referred to in paragraph 2. 1, is:

1) the difference between the sum of the proceeds obtained from the payment of the payment of the securities and the costs of obtaining the revenues, determined on the basis of art. 22 par. 1f or paragraph. 1g, or art. 23 (1) 1 point 38, subject to Article 24 ust. 13 and 14,

2) the difference between the sum of the revenues obtained from the realization of the rights resulting from securities referred to in art. 3 para. 3 of the Act on the public trading of securities, and the costs of obtaining revenues, determined on the basis of art. 23 (1) 1 point 38a,

(3) the difference between the sum of the proceeds obtained from the payment of the divestment of derivative financial instruments and the realisation of the rights therefrom and the costs of obtaining the revenues, as determined on the basis of art. 23 (1) 1 point 38a,

(4) the difference between the sum of the proceeds obtained from the payment of the divestment of shares in companies having legal personality and the costs of obtaining the revenues, determined on the basis of art. 22 par. 1f point 1 or art. 23 (1) 1 point 38,

5) the difference between the nominal value of the shares (shares) in companies having legal personality or contributions in cooperative societies in exchange for a non-monetary contribution in a form other than the undertaking or its organised part and the costs of obtaining revenue under art. 22 par. 1e

-achieved in the fiscal year.

3. The provisions of the paragraph. 1 shall apply in the light of the double taxation agreements to which the Republic of Poland is a party. However, the application of the tax rate resulting from the Double Taxation Convention or the non-payment of tax pursuant to those agreements is possible provided that the taxpayer holds a certificate of residence.

4. The provision of the paragraph. 1 shall not apply where the divestment of securities and financial derivatives and the realisation of the rights arising from them are carried out in the performance of their business activities.

5. The income referred to in paragraph 5. 1, does not link to income taxed under the rules laid down in Art. 27 and Art. 30c.

6. After the end of the tax year, the taxpayer is obliged in the tax return referred to in art. 45 par. Point 1 1a, show the revenue generated in the tax year from the payment of the transfer of securities, including the income referred to in Article 3 (1) (a) of the basic Regulation. 24 ust. 14, and revenue from the payment of derivative financial instruments, as well as the proceeds from the realisation of the rights arising therefrom and from the payment of the transfer of shares in companies having legal personality and from the transfer of shares (shares) in the companies having a the legal personality or contributions in cooperative societies in exchange for a non-monetary contribution in a form other than that of the undertaking or its organised part, and calculate the income tax due.

7. Article Recipe 30a par. 3 shall apply mutatis mutandis.

Article 30c. 1. Income tax on income from non-agricultural economic activities obtained by taxpayers referred to in art. 9a ust. 2, subject to Article 29, 30, 30d and art. 44 par. 4, shall be 19% of the basis for calculating the tax.

2. The basis for calculating the tax referred to in paragraph 2. 1, is the income determined in accordance with art. 9 ust. 1, 2, 3, 3a and 5, art. 24 ust. 1 and 2 or art. 24b ust. 1 and 2, or art. (25) The income of the taxable persons may be reduced by the social security contributions laid down in the Article. 26 par. 1 point 2 (a) a). The amount of the contributions shall be determined on the basis of the documents establishing the transfer.

3. The social contributions referred to in art. 26 par. 1 point 2 (a) (a) they shall be deducted from their income, unless they have been:

1) included in the cost of obtaining revenues or

2. deducted from the revenue to be taxed under the rules laid down in the Article. 27, or

3) deducted from the proceeds on the basis of the Flat-rate Income Tax Act.

4. If the taxable person referred to in Article 3 para. 1, it also reaches income from non-agricultural economic activities performed outside the territory of the Republic of Poland or from sources of revenues located outside the territory of the Republic of Poland, and these revenues are not exempt from tax on the basis of the Double Taxation Convention, these revenues are connected with income from sources of income located in the territory of the Republic of Poland. In this case, the tax calculated on the total amount of the revenue shall be deducted from the amount equal to the income tax paid in the foreign country. However, that deduction may not exceed that part of the tax calculated prior to the deduction, which shall be in proportion to the income obtained in a foreign country. The provisions of Article 4 11 (1) 3 and 4 shall apply mutatis mutandis.

5. In the case of the taxable person referred to in art. 3 para. 1, obtaining only income from non-agricultural economic activities carried out outside the territory of the Republic of Poland or from sources of revenues located outside the territory of the Republic of Poland, the principle set out in the mouth. 4 shall apply mutatis mutandis.

6. Income from non-agricultural economic activities, taxed in the manner set out in the paragraph. 1, does not link to income taxed under the rules laid down in Art. 27 and Art. 30b.

Article 30d. 1. If the competent tax authority or the competent authority of the tax control determines, on the basis of Article 4 of the Regulation, 25, the taxpayer's income at a higher rate (lower loss) than declared by the taxpayer in connection with making the transactions referred to in art. 25a, and the taxpayer will not submit to those authorities required by those provisions of the tax documentation-the difference between the income declared by the taxpayer and the rate specified by those authorities is taxed at 50%.

2. Paragraph Recipe 1 shall apply to taxable persons whose income is taxed in accordance with the rules laid down in Article 3. 27 or in art. 30c. '

28) in art. 32:

(a) in paragraph. 2. The first sentence shall be replaced by

" For the income referred to in paragraph. 1 and 1a, it shall be considered to have received within a month the revenue within the meaning of Article 1. 12 and cash benefits from social insurance paid by the payer, after deducting the costs of obtaining at the amount specified in Art. 22 par. 2 points 1 or 3 and the deduction of the social security contributions referred to in Article 2 by the payer in a given month 26 par. 1 point 2 (a) (b). ',

(b) in paragraph. 3:

-point 1 is replaced by the following:

"1) does not receive a pension through the payer,",

-points 3 and 4 are replaced by the following:

" 3) does not reach the revenue from which it is obliged to pay advances on the basis of art. 44 par. 3,

4) does not receive cash benefits from the employment authority or from the field office of the Guaranteed Employee Benefit Fund, ",

(c) paragraphs 4 and 5 are replaced by the following:

" 4. The establishment shall not reduce the advance in the manner set out in the paragraph. 3 if the taxable person has notified him of any changes to the facts resulting from the declaration.

5. The establishment of the work in calculating the advance shall apply the costs of obtaining the revenues specified in Art. 22 par. 2 (3) if the worker submits a declaration of compliance with the condition laid down in that provision; the provisions of paragraph 3. 3a and 4 shall apply mutatis mutandis. '

29) in art. 34:

(a) in paragraph. 4 in point 2:

-lithium. and is replaced by the following

"(a) does not receive a pension through the payer,",

-lithium. d is replaced by the following

"(d) does not receive cash benefits from the employment authority or from the field office of the Guaranteed Employee Benefit Fund.",

(b) paragraphs shall be deleted. 5,

(c) paragraphs 7 and 8 are replaced by the following:

" 7. The pension authorities are required, by the end of February, after the end of the tax year, to draw up and submit an annual calculation of the tax, according to the formula laid down, to taxable persons obtaining income from pensions, structural pensions, social pensions, and cash benefits for civilian victims of war, and to the treasury, to which the head of the tax office is competent according to the place of residence of the taxpayer; this obligation shall not apply to taxpayers:

(1) in respect of which the obligation to collect advances has ceased,

(2) which advances have been fixed in the manner laid down in the Article. 32 par. 1a-1c, unless the taxpayer before the end of the tax year makes a declaration of resignation from the intention to taxing in the manner set out in Art. 6 para. 2 or mouth. 4.

(8) Where the annuity is not required to calculate the annual tax referred to in paragraph 1, the amount of the tax referred to in paragraph 1 shall be calculated. 7, draws up by the end of February, after the end of the tax year, the information on the amount of the income obtained, according to the prescribed formula, and within the same time limit it shall transmit to the taxpayer and to the treasury, to which he is headed by the Head of the Office. treasury competent according to the taxpayer's place of residence. The information referred to in the first sentence shall also be drawn up in the event of the payment of the benefits referred to in Article 4. 21 (1) 1 points 2, 75 and 100. ',

(d) in paragraph. 9:

-points 1 and 2 are replaced by the following:

" (1) has not obtained any other income in the tax year, except as specified in Article 28 and 30 and in Art. 30a and 30b,

2) does not benefit from deductions, subject to the paragraph. 10, ',

-the following point 6 is added after point 5:

" (6) there is no obligation to count the amounts previously deducted, subject to paragraph 1. 11, ',

e) after the mouth. 10 the following paragraph shall be added. 11 and 12 as follows:

" 11. If the taxpayer has received a refund of the previously paid and deducted health insurance premium from that body, and the obligation to collect the advances by that authority continues, the annuity in the annual calculation of the tax drawn up in respect of the year in which the payment is made. made the reimbursement of the premium, the amount to be tax calculated in accordance with art. 27 the amount of this contribution.

12. The difference between the tax resulting from the annual tax calculation and the sum of the advances collected for the months from January to December shall be taken from the income for March or April of the following year. The payment of the difference shall be paid to the account of the tax office, which shall be made by the Head of the Tax Office, in accordance with the seat of the payer, including the advance payments for those months. If the annual calculation of the tax is overpaid, it shall be counted against the advance payment due for the March, and if, after the payment of that advance, the payment remains to be paid, the payer shall refund it to the taxable person in cash. Where the ratio justifying the collection of advances has ceased in January or February, the difference shall be taken from the income for the month in respect of which the last advance has been collected. The returned overpayments in cash shall be deducted from the amounts of advance payments transferred to the tax office, showing them in the declaration referred to in Article. 38 par. 1. '

30) in art. 35:

(a) in paragraph. 1:

-point 1 is replaced by the following:

'(1) the legal persons and their organisational units which pay pensions and pensions from abroad, from the pensions paid by them,',

-point 3 is replaced by the following:

"(3) the employment authorities, from benefits paid from the Labour Fund,",

-the following point 3a shall be inserted after point 3:

"3a) of the field office of the Guaranteed Employee Benefits Fund-from benefits paid from the Guaranteed Employee Benefits Fund,",

-in point 6, the following shall be added at the end of the following and the following point 7 is added:

' (7) the centre of social inclusion, from the integration benefits paid, granted on the basis of the Act of 13 June 2003. with social employment (Dz. U. No 122, pos. 1143) ',

(b) paragraphs 3-5 are replaced by the following:

" 3. The advances referred to in paragraph 1. 1 points 1, 2, 4 and 7, for the months of January to December, shall be determined in accordance with the procedure laid down in Article 1. 32 par. The provisions of the Double Taxation Convention, concluded with the State from which those pensions are derived, shall apply in the case of the collection of advances on pensions and pensions from abroad.

3a. The subject of receipt of the pension or pension referred to in paragraph 1. 3, may deposit the payer with a fixed advance payment in zloty. This payment shall be deemed to be the advance payment of the payer.

4. A parcel calculated in the manner specified in the mouth. 3 shall be reduced by the amount referred to in Article 3. 32 par. 3 if the advance payment is taken by the payers referred to in paragraph 3. In accordance with Article 1 (1), (1), (2), (4) and (7), and the taxable person before the first payment of the duties in the fiscal year or before the end of the month in which such income is to be reached, he shall declare to the payer a statement according to the prescribed formula that he does not simultaneously achieve any other income, the exception to be specified in Article 28 and 30 and in Art. 30a-30c.

5. A alimony from the revenues referred to in paragraph. Points 3 and 3a shall be charged at 19% of the revenue, less the amount referred to in Article 3 (3) and (3a). 32 par. 3. ',

(c) paragraphs shall be deleted. 7,

(d) paragraph 10 is replaced by the following

" 10. Scholarship payers, referred to in art. 21 (1) 1 point 40b, shall be required by the end of February of the year following the tax year to draw up information on the amount of the scholarship paid, in accordance with the prescribed formula, and to communicate it to the taxpayer and to the treasury which the Governor is directing. the tax office competent according to the place of residence of the taxable person, subject to Article 37. "

31) in art. 37:

(a) paragraphs 1 is replaced by the following

" 1. If the taxable person from whom the monthly payments are to be charged to the payers referred to in Article 31, art. 33 or art. 35 par. 1 points 1, 2, 4, 5 and 7 shall, before 10 January of the year following the fiscal year, submit to the payer a statement drawn up in accordance with the prescribed formula, which shall be treated equally with the statement that:

1) except income obtained from the payer has not obtained any other income, except for the income specified in Art. 28 and 30 and in Art. 30a and 30b,

2) does not benefit from deductions, subject to the paragraph. 1 a points 2 to 4,

3) does not benefit from the possibility of taxing income under the rules laid down in Art. 6 para. 2 or 4,

4) does not reduce the tax, in accordance with the rules laid down in art.27d,

5) there is no obligation to count the amounts previously deducted, subject to the paragraph. 1a, point 5

-the payer is required to draw up, according to the formula set, the annual calculation of the tax, as specified in the Article. 27, on the income obtained by the taxpayer in the tax year. ",

(b) in paragraph. 1a:

-in point 3, point (a) is deleted;

-in point 4, the period shall be replaced by a comma and the following point 5 is added:

" 5. It shall count on the tax calculated in accordance with the Article. 27 received through the reimbursement of previously paid and deductive contributions to universal health insurance. ',

(c) paragraphs shall be deleted. 2,

d) after the mouth. 2 The following paragraph shall be added. 3 and 4 as follows:

" 3. Annual calculation of the tax referred to in paragraph 1, the payers shall draw up by the end of February after the end of the fiscal year and within the same period of time they shall transfer to the taxpayer and to the treasury, to whom he is headed by the head of the tax office competent according to the place of residence of the taxpayer, and in the taxpayers ' case referred to in Article 3 para. 2a, the treasury of the treasury, which is the head of the tax office competent in matters of taxation of foreign persons.

4. The difference between the tax resulting from the annual calculation and the sum of the advances collected for the months from January to December is collected from the income for March of the following year. The difference, at the request of the taxpayer, is taken from the income for April of the following year. Where the ratio justifying the collection of advances has ceased in January or February, the difference shall be taken from the income for the month in respect of which the last advance has been collected. The payment of the difference shall be paid to the account of the tax office which is competent for the taxpayer in charge of the tax office, including the advance payment for those months. If the annual calculation results in overpayment, it shall be counted against the advance payment due for the March and, if the payment is to be paid after collection, the payer shall refund to the taxable person in cash. The returned overpayments in cash shall be deducted from the amounts of advance payments transferred to the tax office, showing them in the declaration referred to in Article. 38 par. 1. '

32) in art. 38:

(a) paragraphs 1 is replaced by the following

" 1. The payers referred to in art. 31 and art. 33-35, transmit, subject to paragraph. 2 and 2a, the amount of the advance payment on tax by the date of the 20th month following the month in which the advance was taken, to the account of the tax office, to which the head of the tax office competent according to the place of residence of the payer, and where the payer is not a natural person, according to the place of establishment or place of business, where the payer is not established, at the same time, by sending a declaration on the basis of the prescribed formula; if, between the amount of the withholding tax and the amount paid up There is a difference in the tax, it must be explained in the declaration. '

(b) paragraphs shall be deleted. 3-5;

33) art. 39 is replaced by the following

Article 39. 1. By the end of February of the year following the tax year of the payers referred to in Art. 31, art. 33 and art. 35, where there is no annual calculation of the tax, they shall be obliged to communicate to the taxpayer and to the treasury, to whom he is headed by the head of the tax office according to the place of residence of the taxable person, and in the case of the taxable person referred to in art. 3 para. 2a, to the treasury, to which the head of the tax office competent in matters of taxation of foreign persons is headed-the names of the information drawn up in accordance with the prescribed formula, subject to the paragraph. 5. The information referred to in the first sentence shall also be drawn up in the case of payment of the benefits referred to in Art. 21 (1) 1 points 46 and 74.

2. If the obligation to collect the payment by the payers referred to in Article 31, art. 33 and art. 35, advance payment of tax has been established during the year, the payers are obliged to draw up the information referred to in the paragraph. 1 and pass it on to the taxpayer and to the treasury, to whom he directs the head of the tax office, according to the place of residence of the taxpayer, or to the office of the treasury, to whom he is headed by the Head of the Tax Office competent in matters of taxation of persons. foreign, by the date of the 15th month following the month in which the last advance was collected, subject to the paragraph. 5.

3. Individuals conducting economic activity, legal persons and their organizational units and organizational units without legal personality shall be obliged, by the end of February of the year following the fiscal year, to send the taxpayer and the treasury, who is the head of the tax office of the taxable person competent according to the place of residence of the taxable person and, in the case of the taxable person referred to in Article 4, 3 para. 2a, the treasury of the tax office responsible for the taxation of foreign persons-the names of the information on the amount of income referred to in Article 2 (a) of the Tax Office. 30b (b) 2, drawn up according to the prescribed formula.

4. At the written request of the taxpayer referred to in art. 3 para. 2a, in connection with the intention of leaving the territory of the Republic of Poland, the entity referred to in paragraph. 3, within 14 days from the date of submission of the application, shall be obliged to draw up and send to the taxpayer and to the treasury, to whom he directs the Head of the Tax Office competent in matters of taxation of foreign persons, the information in question in paragraph 3.

5. Payers referred to in Art. 35 par. 1 point 2 paying the taxable persons only the scholarships referred to in Article 1 21 (1) 1 point 40b, only draws up the information referred to in art. 35 par. 10. "

34) in art. 41:

(a) paragraphs 1 is replaced by the following

" 1. Natural persons carrying out economic activities, legal persons and their organisational units and organisational units having no legal personality, which make the payment of the claims to persons referred to in Article 3 para. 1, for the activities referred to in Article 13 (2) and (4) to (9) and Article 13 18, shall be charged as payers, subject to paragraph. 4, advance payment on income tax of 19% of the amount receivable less the costs of obtaining revenues in the amount specified in Art. 22 par. In the case of pension insurance, the amount of the contributions paid by the payer in a given month for the pension insurance and the sickness insurance scheme referred to in Article 9 shall be reduced by the amount of the contributions paid by the payer. 26 par. 1 point 2 (a) (b). ',

(b) paragraphs 4.

" 4. The payers referred to in paragraph 1, are required to charge a lump sum income tax on the payments made (benefits) or placed at the disposal of the taxpayer of money or cash value from the titles specified in the article. 29, art. 30 par. 1 points 2, 4, 4a, 5 and 13 and Article 30a par. 1, subject to paragraph. 5. ',

(c) paragraphs shall be deleted. 4a and 4b,

(d) paragraph 4c is replaced by the following:

' 4c. The acquiring company or newly established company shall be obliged, as a payer, to collect the flat-rate income tax referred to in Article 4. 30a par. 1 point 4, on the income referred to in Article 1 24 ust. 5 point 7. ',

(e) paragraphs shall be deleted. 5a-6a,

(f) paragraph 7 and 8 are replaced by the following:

" 7. If the subject matter:

1) winnings (prizes) referred to in art. 30 par. 1 point 2,

2. the benefits referred to in Article 30 par. 1 point 4

-there is no money, the taxpayer is obliged to pay the payer the amount due to the flat-rate tax before making the winnings or benefits.

8. The taxable person to obtain the income referred to in art. 24 ust. 5 point 7, is obliged to pay the payer the amount of the flat-rate income tax due before the term specified in Art. 42 par. 1. '

35) art. Article 41 is replaced by the following:

" Art. 41 a. The payers referred to in art. 31, art. 33-35 and art. 41 par. 1, at the request of the taxpayer, calculate and collect in the course of a year higher advances on income tax. "

36) art. 42 and 42a are replaced by the following:

" Art. 42. 1. The payers referred to in art. 41, they shall transfer the amounts of tax advances collected and the amounts of the flat-rate tax, by the date of the 20th month following the month in which the advance payment (tax) was taken, to the account of the tax office, to which the head of office of the office of office is headed the tax competent according to the place of residence of the payer and, if the payer is not a natural person, at the place of establishment or the place of business, where the payer is not established, and shall simultaneously send declarations according to the prescribed formula.

2. By the end of February of the year following the tax year, the payers referred to in paragraph. 1, are obliged to send to the taxpayers in question:

1) in art. 3 para. 1, and the tax offices which the head of the tax offices are headed by the taxable person, according to the prescribed formula, according to the place of residence of the taxpayer,

2. in Art. 3 para. 2a, and the tax offices headed by the Chief Treasury of the tax offices competent in matters of taxation of foreign persons-imitational information on the amount of income, drawn up according to the established formula, also when the payer in the tax year he has drawn up and transmitted information in accordance with the procedure laid down in paragraph 1. 4.

3. In the event of the payer's cessation of activities before the 31st of January of the year following the tax year, the payer shall provide the information referred to in the paragraph. 2, by the date until the date of cessation of activity.

4. At the written request of the taxpayer referred to in art. 3 para. 2a, the payer, within 14 days from the date of submission of the application, shall be obliged to draw up and send to the taxpayer and to the treasury, to whom he is headed by the Head of the Tax Office competent in matters of taxation of foreign persons-imigenous the information referred to in paragraph 1. 2 point 2.

5. The information referred to in paragraph. Article 2 (1) shall be drawn up and transmitted by the entities referred to in Article 2 (2). 41, carrying out the payment of the benefits referred to in Article 21 (1) 1 point 46.

6. The information referred to in paragraph. 2, point 2, draw up and transmit the entities referred to in Article 2 (2). 41 where, under the Double Taxation Convention or the Act, it is not required to collect the tax referred to in Article 29-30a. The provisions of the paragraph 3 and 4 shall apply mutatis mutandis.

Article 42a. Natural persons carrying out economic activities, legal persons and their organisational units and organisational units without legal personality which make the payment of the claims or benefits referred to in art. 20 para. 1, with the exception of income (revenue) listed in art. 21, art. 52 and art. 52a and the revenue from which tax regulations have been abandoned on the basis of the tax rules for which no advance payment of the advance on tax or flat-rate income tax is required shall be drawn up according to the rules laid down in the procedure laid down in Article 5 (2) of the Rules of Law. the model of the amount of the revenue and, by the end of February of the following tax year, to be transferred to the taxable person and to the treasury, to which he is headed by the head of the tax office according to the place of residence of the taxable person, and in the case of taxable persons which are referred to in art. 3 para. 2a, the treasury of the treasury of the tax office responsible for the taxation of foreign persons. '

37) Articles shall be repealed. 42b;

38) in art. 44:

(a) paragraphs 1 is replaced by the following

" 1. Taxable persons who achieve income:

1) from the business activity referred to in art.14,

2) from lease or lease

-are required without a notice to be paid in the course of the year of the tax advance on income tax under the rules laid down in the paragraph. 3, subject to paragraph. 3f. ',

(b) after paragraph. 1 The paragraph shall be added. 1a as follows:

' 1a. Taxable persons who achieve income without brokering:

1) from the employment relationship from abroad,

2) from pensions and pensions from abroad,

3) of the titles specified in Art. 13 points 2, 4 and 6 to 9, subject to paragraph 1. 1 point 1

-are required without a call to pay an advance on income tax during the year, in accordance with the rules laid down in the paragraph. 3a. ',

(c) in paragraph. The introductory phrase of the third sentence shall be

' Taxpayers referred to in paragraph 1, are obliged to pay monthly advances. The amount of the advance payments for the months to November of the tax year, subject to the paragraph. 3f, shall be determined as follows: ',

(d) paragraph 3a is replaced by the following

' 3a. Taxable persons who receive the income referred to in paragraph 1. 1a, are obliged to pay monthly advances of 19% of the income for the months in which they obtained this income, by the deadline of 20 of the following month for the previous month, and for December-at the time of submission of the tax return. In payment terms, the taxpayers are obliged to submit to the tax offices of the tax offices of the tax offices according to the place of residence of the taxpayers, declarations according to the prescribed formula. The revenue referred to in the first sentence shall be deemed to have been obtained within one month after deduction of the costs of obtaining at the rate specified in the Article. 22 par. 2 or 9 and after deduction of the social security contributions referred to in Article 26 par. 1 point 2, paid for in the month concerned. ',

e) after the mouth. 3b the paragraph is added. 3c-3f, as follows:

' 3c. Advance calculated in the manner set out in paragraph 1. 3a shall be reduced, subject to Article 3. 27b par. 1 point 1 and paragraph. 2, the amount of the contribution to health insurance, paid in a given month in accordance with the provisions on universal insurance in the National Health Fund.

3d. The podatnica referred to in art. 3 para. 2a, obtaining from abroad the income from work performed on the territory of the Republic of Poland on the basis of the employment relationship, shall be obliged to pay advances on the principles set out in the paragraph. 3a and 3c, after exceeding the period which according to the Double Taxation Convention constitutes a condition of the exclusion from the taxation of such income in the territory of the Republic of Poland; in this case, when calculating the first advance the taxpayer is the assigned revenue from the beginning of the tax year.

3e. The provisions of the paragraph. 1a and 7 shall apply in the light of the double taxation conventions to which the Republic of Poland is a party.

3f. The travelers referred to in the paragraph. 1 point 1, taxed under the rules laid down in the Article. 30c, they are obliged to pay for the account of the tax office, which is headed by the competent chief of the tax office, the monthly advances in the amount of the difference between the tax due on the income achieved since the beginning of the year, calculated in accordance with the art. 30c, and the sum of due advances for the previous months, taking into account art. 27b. ',

(f) paragraphs shall be deleted. 5,

(g) in paragraph. The first sentence of Article 6 is replaced by

" Monthly advances, on the revenue listed in the paragraph. 1, for the period January to November, shall be paid by the deadline of 20 of each month for the previous month. ',

(h) paragraphs shall be deleted. 6a,

(i) lips. 6b is replaced by the following:

' 6b. The taxable persons referred to in paragraph 1. Article 1 (1) may, without the obligation to submit monthly declarations, pay monthly advances in a given tax year in a simplified form of 1/12 of the calculated amount, subject to paragraph 1. 6h and 6i, using the tax scale in force in the relevant tax year referred to in Article 27 ust. 1, on income from non-agricultural economic activity shown in the testimony of the amount of the earned income (incurred loss) referred to in art. 45 par. 1, or in a statement of the amount of the earned income (loss suffered) from non-agricultural business activity taxed under the rules laid down in Art. 30c referred to in Art. 45 par. 1a pt. 2, complex:

(1) in the tax year preceding the tax year concerned, or

2) in the tax year preceding the given tax year by two years-if in the testimony referred to in point 1, the taxpayers did not show income from non-agricultural economic activity or have shown an income of up to 2 790 PLN; if Also in this testimony, taxpayers did not show income from non-agricultural economic activities or showed income from this source in the amount not exceeding PLN 2,790, are not possible to deposit advance payments in a simplified form. ",

j) paragraph 6e is replaced by the following:

' 6e. The provisions of the paragraph 6b-6d, 6h and mouth. 6i shall not apply to taxable persons who have undertaken for the first time an activity in the fiscal year or in the year preceding the tax year. ',

(k) in paragraph. 6f the introductory sentence is replaced by the following:

" If the taxpayer submits an adjustment to the testimony referred to in art. 45 par. 1 or paragraph Article 1a (2), which changes the basis for calculating the monthly advance payments made in a simplified form, the amount of such advances: ',

(l) paragraph 6g is replaced by the following:

' 6g. Where the competent tax authority or the competent authority of the tax control determines a different amount of income from non-agricultural economic activities than the amount of the income from that activity, it shall be shown in the statement referred to in Article 4. 45 par. 1 or paragraph (1a) (2), or in a corrective statement, the provisions of the paragraph. 6f shall apply mutatis mutandis. ',

(³) po ust. 6g paragraphs shall be added. 6h and mouth. 6i as follows:

' 6h. Taxable persons taxed in a given tax year under the rules laid down in Article 30c, who have chosen a simplified form of payment of advances, the amount of the advances shall be calculated, subject to paragraph 1. 6i, on the income referred to in paragraph. 6b, with a tax rate of 19%.

6i. The amount of the advance subject to the payment, calculated in the manner prescribed in the paragraph. 6b or 6h, diminish, subject to art. 27b par. 1 point 1 and paragraph. 2, the amount of the contribution to health insurance paid in a given month in accordance with the provisions on the general insurance in the National Health Fund. ",

(m) paragraph 7 is replaced by the following

" 7. Taxable persons referred to in Article 3 para. 1, temporarily staying abroad, who achieve income from sources of income located outside the territory of the Republic of Poland, are obliged to pay an advance on the tax of 19% of those income, by the date of the day of 20 month of the following after the month in which they returned to the country. ',

(n) in paragraph 7c the following point 5 is added:

" 5. during the year of the exercise of the exemption shall be taxed in accordance with the rules laid down in the Article. 27 ust. 1. ',

(o) paragraph 7f is replaced by the following:

' 7f. Income from non-agricultural economic activities referred to in paragraph 7e, it connects with the income (loss) from that source, shown in the statements of the amount of income (loss suffered) made for the following five consecutive years immediately after the year in which the taxpayer used the exemption-up 20% this income in each of these years. This provision shall also apply mutatis mutandis to taxable persons who, in the years following the year of use of the exemption, have chosen to be taxed in accordance with the rules laid down in the Article. 30c. ',

(p) in paragraph. 7g point 1 is replaced by the following:

"(1) either liquidated the economic activity or were declared bankrupt, involving the liquidation of assets or insolvency involving the liquidation of the assets of the company of which they are accomplices, or",

(r) after a paragraph 7i the added paragraph shall be added. 7j as follows:

' 7j. The provisions of the paragraph 7i shall also apply mutatis mutandis to taxpayers who have chosen the way of taxation under the rules laid down in art. 30c. ',

(s) paragraphs shall be deleted. 8;

39) in art. 45:

(a) paragraphs 1 is replaced by the following

" 1. Taxpayers are obliged to submit to the tax offices the statement, according to the established formula, about the amount of the income (incurred loss) achieved in the fiscal year, by the deadline of 30 April of the year following the tax year, subject to the paragraph. 7 and 8. ',

(b) after paragraph. 1 The paragraph shall be added. 1a and 1b as follows:

' 1a. Within the period laid down in the paragraph. 1 taxpayers are obliged to submit to the tax offices separate statements, according to established designs, of the amount achieved in the tax year of the income (incurred loss) from:

(1) the capital to be taxed under the conditions laid down in Article 4 (1) 30b,

(2) non-agricultural economic activities, taxed under the rules laid down in the Article. 30c.

1b. The tax office referred to in paragraph 1 shall be provided for in paragraph 1. 1 and 1a, is the tax office competent according to the taxpayer's place of residence on the last day of the tax year, and when the residence on the territory of the Republic of Poland ceased before that date-according to the last place of residence on its territory, with subject to paragraph. 7. ',

(c) paragraphs 3 and 3a are replaced by the following:

" 3. Testimonies referred to in paragraph. 1 and paragraph Article 1a (2), shall not include revenue:

1) to be taxed in accordance with art. 28-30 and 30a, with the exception of the revenue referred to in Article 17 para. 1 point 1-if the borrower is a natural person who does not have an economic activity,

2. as specified in Article 24 ust. 3, with the exception of the income from the winding-up of economic activities, made in December of the tax year.

3a. In the case of receipt of a return:

1) paid and deductive contributions to health insurance,

2) the deducted donations referred to in art. 26 par. 1 point 9,

3) the deductive payment referred to in Article 27d

-in the tax statement referred to in paragraph 1. 1 or paragraph 1 a point 2, which is to be paid for the fiscal year in which those circumstances occur, the taxable person shall be obliged to count on the income or tax calculated in accordance with the provisions of Article 3 (1) (a) of the Financial Regulation. 27 or Art. 30c, the amounts previously deducted. ',

(d) paragraph 4.

" 4. Within the period laid down in the paragraph. 1, subject to paragraph. 7, taxpayers are obliged to pay:

1) the difference between the tax due on the income resulting from the testimony referred to in the mouth. 1, and the sum due for a given year of advances, including the sum of advances collected by the payers,

2) the income tax due arising from the testimony referred to in the paragraph. 1a point 1,

3) the income tax due resulting from the testimony referred to in the paragraph. Article 1 (a) (a) of Article 1 (1) (a) (a) (2), or the difference between the tax due in the (a) the sum due for the year in which the advances were made. ',

(e) paragraph 6 and 7 are replaced by the following:

" 6. The income tax resulting from the testimony is a tax due on the income of the taxpayer obtained in the tax year, unless the competent tax authority or the competent authority of the tax control issues a decision in which it determines a different amount of tax. In the event of failure to give evidence of the amount of the income achieved, the competent tax authority or the competent authority of the tax inspection shall issue a decision determining the amount of the income tax liability.

7. The Podatnica referred to in art. 3 para. 2a, if they achieved income from sources of income located in the territory of the Republic of Poland without the brokering of payers or through payers not required to make the annual tax calculation or achieved the income specified in art. 30b, and intend to leave the territory of the Republic of Poland before the term referred to in paragraph. 1, shall be obliged to make the statements referred to in paragraph. 1 and 1a, for the fiscal year to the treasury competent in matters of taxation of foreign persons before leaving the territory of the Republic of Poland. ",

(f) after paragraph. 7 The paragraph shall be added. 8 as follows:

" 8. Taxable persons referred to in Article 44 par. 3d, are required within three months after exceeding the period which according to the Double Taxation Convention constitutes a condition of the exclusion from taxation of income, to give testimony about the amount of income from the work obtained in the year before the tax year and pay due tax. If they intend to leave the territory of the Republic of Poland prior to the term referred to in the first sentence, they are obliged to submit the tax returns before leaving the territory of the Republic of Poland. "

40) art. 45b is replaced by the following:

" Art. 45b. The Minister responsible for public finance shall determine, by means of a regulation, the following formulas:

1) the declarations and information referred to in art. 28 para. 4, art. 35 par. 10, art. 38 par. 1, art. 39 (1) 1 and 3, art. 42 par. 1 and 2, art. 42a, art. 43 par. 1 and Art. 44 par. 3a and 6,

2) the annual calculation of the tax referred to in art. 37 par. 1,

3) the annual calculation of the tax together with the information referred to in art. 34 par. 7 and 8,

4) tax returns, referred to in art. 45 par. 1 and 1a,

5) the statements referred to in art. 21 (1) 10, art. 32 par. 3, art. 34 par. 4, art. 35 par. 4 and art. 37 par. 1

-together with explanations as to how they are completed, the time limit and place of submission; the purpose of the regulation is to enable the taxpayer, the payer and the tax office to which the form is addressed to be identified and to calculate correctly by the payer. or a tax taxpayer and tax advance. "

41) in art. 52a:

(a) in paragraph. 1:

-points 2 and 3 are replaced by the following:

" (2) the revenue (revenue) referred to in Article 3 (2) of the EC 30a par. 1 point 3, if they are paid or put at the disposal of the taxable person from the cash collected by the taxable person before 1 December 2001, on the basis of contracts concluded for a period marked before that date,

3) income from the participation in the capital funds referred to in art. 30a par. 1 point 5 if such income is paid to the taxable person on the basis of contracts concluded or records made by the taxable person before 1 December 2001; the exemption shall not relate to income derived from the accession of the taxable person to the savings programme with a capital fund, irrespective of the form of that programme, as regards the revenue from contributions (contributions) to the fund made as from 1 December 2001, subject to the provisions of Article 4 (1) (b) of the Fund. 21 (1) 1 points 58 and 59, ',

-point 4 shall be repealed,

(b) paragraphs 3.

" 3. If the income (revenue) is paid out of the contracts concluded in the period from 1 December 2001. by 28 February 2002, the tax referred to in Article 30a par. Article 1 (1) shall be determined in proportion to the amount per period during which the taxable person is not entitled to an exemption under paragraph 3. 1 point 2. ',

(c) paragraphs 6 is replaced by the following

" 6. In the case referred to in paragraph. 5, an entity entitled on the basis of separate provisions to hold a taxpayer account or to collect the taxpayer's cash in other forms of saving, storing or investing charges the tax referred to in art. 30a par. 1 point 3, on the date of termination of the contract or payment of all or part of the capital referred to in paragraph 1. 5 pt. 2. 3 and art. 42 shall apply mutatis mutandis, except that the tax shall be levied on the sum of the revenue (revenue) obtained from 1 March 2002. '

42) in Annex No. 2 to the Law No lp. 8 is replaced by the following

8	Fur animals
	(a) foxes and jenots	from 1 female stock of primary	29	78
	(b) norks	over 2 pcs female primary flocks	13	10
	(c) cowardly	over 2 pcs female primary flocks	10	13
	(d) Shipshillers	over 2 pcs female primary flocks	15	49
	e) nutrie over 50 females of primary stock	from 1 female stock of primary	3	58
	(f) rabbits over 50 females of the stock of primary stock	from 1 female stock of primary	3	58

Article 2. [ Law on Family, Care and Educational allowances] In the Act of 1 December 1994. family allowances, nursing care and educational care (Dz. U. 1998 r. No. 102, pos. 651, with late. 1. ⁷⁾ ) in Article 3 in the mouth. 2:

1. points 9 and 10 are replaced by the following:

" 9. taxable income received from the governments of foreign countries, international organisations or international financial institutions from non-repayable assistance, including measures of framework programmes for research, technological development and presentation of the Union European and NATO programmes, awarded on the basis of a unilateral declaration or agreements concluded with those countries, organisations or institutions by the Council of Ministers, the competent minister or government agencies, including in cases where the transfer of these funds is carried out through an entity authorised to do so the distribution of non-repayable aid, where the taxable person directly pursues the objective of a non-repayable programme financed by the scheme,

10) the part of the income of natural persons residing in the territory of the Republic of Poland and staying temporarily abroad and obtaining income from employment or scholarship, with the exception of the remuneration obtained by the member foreign services-in the amount of the equivalent of a subsistence allowance for missions outside the country, as defined in the provisions on the amount and the conditions for determining the entitlements of the employee employed in the State or local government budget unit for business travel outside the border country, for each day on which the work was performed or received a scholarship, per year up to an amount not exceeding the equivalent of thirty diets, "

2. point 11 shall be repealed;

3. points 12 and 13 are replaced by the following:

" (12) Cash receivables paid to policemen, soldiers, customs officers and employees of military units and police units used outside the State in order to participate in armed conflict or for the strengthening of the forces of the State or of the States of allies, peacekeeping missions, actions to prevent acts of terrorism or their effects, as well as cash receivables paid to soldiers, customs officers, policemen and employees, acting as observers in peacekeeping missions of international organisations and forces Multinational,

13) revenue from the business relationship received in the service of the candidate by the officers of the Police, the Office of the Protection of the Government, the Border Guard and the State Fire Service, ".

Article 3. [ Act on the amendment to the Act on Income Tax on Personal Persons] In the Act of 9 November 2000. to amend the Personal Income Tax Act and to change some of the other laws (Dz. U. Nr 104, poz. 1104 and 2002 No. 141, pos. 1182) in art. 7:

(1) (1) 14 is replaced by the following

" 14. The taxable persons who have benefited from the deductions referred to in Article 26 par. 1 point 8 of the Act referred to in Article 1 1, in the version applicable between 1997 and 2000 and before the end of a period of ten years from the end of the calendar year, in which:

(1) there has been disposal of the building, the dwelling, the share of the joint ownership or

2) rented a building or a dwelling for persons who, in relation to the owner or at the same time as one of the co-owners, are included in the l tax group within the meaning of the provisions of the Act on inheritance tax and donations, or

3) an alteration of the purpose of a building or premises from a residential area was made or a building or a dwelling for the needs of the owner or co-owner was allocated, or

4) the divestment of the plot or the right of perpetual usualment of land under the construction of

-shall be subject to the income of the fiscal year in which those circumstances have occurred, the amounts previously deducted. "

2) after the mouth. 14 The paragraph shall be added. 14a as follows:

' 14a. The 10-year period referred to in paragraph 1. 14:

1. in points 1 to 3, it shall be counted from the end of the fiscal year in which the decision of the competent authority to permit the use of the building or premises was received, in connection with the construction of which the deductions were made,

2. in point 4, it shall be counted from the end of the tax year in which the parcel acquired or the right of perpetual usualance for the construction of the building is acquired. '

Article 4. [ Act on the amendment to the Act on Income Tax on Personal Persons] In the Act of 21 November 2001. amending the Personal Income Tax Act and the Flat-rate Income Tax Act on certain revenues generated by natural persons (Dz. U. Nr 134, pos. 1509 and 2002. No 19, pos. 199, Nr. 78, pos. 715 and Nr 141, poz.1182) in art. 7:

1) the paragraph shall be deleted. 3;

(2) (2) 4.

" 4. The information referred to in paragraph 1. 1 and 2 shall be drawn up on a form in accordance with the model laid down by the Regulation, by the Minister responsible for public finance. '

Article 5. [ The Act on the Restructuring Of Certain Public-Law Liabilities] In the Act of 30 August 2002 the restructuring of certain public-law debts from entrepreneurs (Dz. U. No 155, pos. 1287 and 2003 Nr 56, pos. 498) is amended as follows:

1) in art. 10:

(a) paragraphs 1 and 2 are replaced by the following:

" 1. Claims referred to in Article 6 para. 1 points 1 and 2 (a) d and e, subject to restructuring, shall be redeemed on condition that the trader:

1) present to the restructuring authority, subject to art. 13 (1) 3, the restructuring programme and the information on its current financial situation, including the data referred to in Article 3 (3). 1 (1) 2, and

2) will pay the restructuring fee referred to in art. 19, and

3) at the date of the decision on the completion of the restructuring referred to in art. 21 (1) Article 1 (1) does not have an arrears on the claims referred to in Article 1 (1). 6, not subject to restructuring, which belong to the characteristics of the restructuring authority concerned.

2. The data mentioned in the paragraph. 1 point 1 shall be submitted together with the application referred to in Article 1. 12 (1) 1, and the information containing the basic data on the current financial situation of the trader also after 11 months from the date of service of the decision on the conditions of restructuring, but not later than 14 months from the date of service this Decision. ',

(b) the following paragraph is added 5 in the following:

" 5. The provisions of the paragraph 1-4 shall apply mutatis mutandis to receivables from traders in respect of tax liabilities constituting the income of the budgets of local government units, in the event of a resolution as referred to in art. 7 ust. 1. '

2) after art. 10 the following Article shall be inserted. 10a as follows:

" Art. 10a. Claims referred to in Article 6 para. 1 point 2 (a) a-c, subject to restructuring, shall be redeemed once the operator has fulfilled the conditions laid down in Article 3 (1) of the EC 10 para. 1 and 2, if the trader at the date of the decision referred to in art. 21 (1) Article 1 (1) does not have an arrears in respect of contributions to pension insurance, other social security contributions in part financed by the insured person and contributions to the general health insurance. Article 10 (1) 3 and 4 shall apply mutatis mutandis. '

3) in art. N ust. 1 is replaced by the following

" 1. Known as at 30 June 2002 Arrears in amphibian:

1. the claims listed in Article 6 para. 1 point 1, not subject to restructuring proceedings,

2. the contributions referred to in Article 3. 10a, due for the period from 1 January 1999. by 30 June 2002, including interest on arrears, not subject to restructuring

-are liable to be repaid by the trader who submitted the restructuring application by 29 February 2004. '

4) in art. 20 para. 2.

" 2. The payment of the last instalment of the restructuring charge shall take place no later than 14 months after the date of service of the decision on the conditions of restructuring. "

5. in Art. 21:

(a) in paragraph. 1. The introductory phrase is replaced by:

' After a period of 15 months from the date of notification of the decision on the conditions of restructuring, and in the case of a decision on the conditions of restructuring served before 31 December 2002. no later than 30 April 2004, subject to paragraph 1, 1a and 3, the restructuring authority shall issue a decision on the completion of a restructuring in which: ',

(b) the following paragraph is added 1a as follows:

' 1a. The decision referred to in paragraph 1. 1, the restructuring authority shall issue, after the trader has submitted information on the fulfilment of the restructuring conditions referred to in Article 3 (1) of the restructuring authority. 10 or 10a, but not earlier than one year after the date of service of the decision on the conditions of restructuring. '.

Article 6. [ The Law on the General Insurance of the National Health Fund] In the Act of 23 January 2003 of the general insurance in the National Health Fund (Dz. U. Nr 45, poz. 391, No. 73, pos. 660, Nr 96, poz. 874, Nr 122, pos. 1143, No. 128, pos. 1176, No. 135, pos. 1268, Nr 166, poz. 1609 and Nr 190, pos. 1864) in art. 25 in the mouth. Paragraph 2 is replaced by the following:

" (2) the income of the insured person exempt from tax under double taxation or other international agreements from which the payer does not pay the advance on that tax, in relation to the insured persons referred to in Article 3 (1) of the basic Regulation. 9 ust. 1 (1) and (15), '.

Article 7. [ The provisions introducing a law on the activities of public benefit and of voluntary service] In the Act of 24 April 2003. -Regulations introducing a law on the activity of a public benefit and of voluntary service (Dz. U. Nr 96, pos. 874) in art. 7 is amended as follows:

1. point 1 is replaced by the following:

" (1) in Article 21 in the mouth. 1 in point 112, the drop at the end is replaced by a comma and the following point 113 is added:

" 113) the value of the benefits received by volunteers from non-governmental organizations, public administration bodies, entities, organizational units, listed in art. 42 Act on public benefit, for training, medical examinations, personal protective equipment, insurance premiums and accident insurance for accidents paid under the rules laid down in the separate regulations, ""

2. point 3 shall be replaced by the following:

" 3) after the art. 27c Article shall be inserted. 27d as follows:

" Art. 27d. 1. Income tax resulting from the testimony referred to in art. 45 par. 1, from the income obtained by the taxable persons referred to in art. 3 para. 1, shall be reduced by the rules laid down in paragraph 1. 2-4, if the taxable person within the period from 1 January of the tax year in which the testimony is submitted, until the date of submission of the statement, but not later than the date of expiry of the time limit specified for the submission of the testimony, made a payment to the organization a public benefit under a law on public benefit, hereinafter referred to as 'the organisation of a public benefit'.

2. The reduction referred to in paragraph 2. 1, may not exceed the amount of the payment made, however no more than the amount constituting 1% of the tax due, shown in the testimony referred to in art. 45 par. 1.

3. The reduction referred to in paragraph. 1, does not apply to payments to a public benefit organisation engaged in an economic activity consisting in the manufacture of products of the electronics, fuel, tobacco, spirits, wine, beer, and other industries alcoholic products with an alcohol content of more than 1,5%, and articles of precious metal or of such metals, or trade in such articles.

4. The reduction referred to in paragraph. 1, shall apply if the payments made:

1) have been documented evidence of the payment to the bank account of the public benefit organization, in particular the name and address of the payer, the amount of the payment made, the name of the public benefit organisation for which the payment is made the payment has been made,

2) have not been deducted from the income on the basis of art. 26 par. 1 point 9 and from revenue or tax on the basis of the Flat-rate Income Tax Act.

5. When calculating the amount of the reduction referred to in paragraph. 2, the ends expressed in penes shall be ignored. ''.

Article 8. [ Power of existing regulations] The provisions of Article 4 14 para. 3 point 6, art. 23 (1) 1 point 40 and paragraph. 3 point 2 of the Act referred to in Article 3 1 in the version applicable until 31 December 2003. maintain power after that date to be open until 30 September 2003. the arrangement procedure within the meaning of the provisions on arrangement procedure and shall apply for the period from 1 October 2003. by 31 December 2003. to insolvency proceedings with the possibility of concluding a system within the meaning of the provisions of bankruptcy and insolvency law in the event of bankruptcy after 30 September 2003.

Article 9. [ The date of application of the provisions to the agreements concluded or renewed] The provisions of Article 4 23 (1) 1 point 57 of the Act referred to in Article 1 1, as amended by this Act, shall also apply to contracts concluded or renewed until 31 December 2003, to which the provisions of Article 3 (1) of the Act of Accession have been applied. 23 (1) 1 point 57 of the Act referred to in Article 1 1, in the version applicable before 1 January 2004.

Article 10. [ Deduction of interest] Taxable persons who, on the basis of a loan or loan, have deducted or deducted interest from the loan 26b of the law referred to in Article 1, may not benefit from the exemption provided for in Article 21 (1) 1 point 32 (b) e Act referred to in Article 4 1, in the version applicable before 1 January 2004.

Article 11. [ Right of deduction from income] Taxable persons to whom, in the period 2002-2003:

1) the loan (loan) to the investment referred to in art has been granted. 26b (b) 1 point 2 or 3 of the Act referred to in Article 1 1, completed in those years, and

(2) they did not benefit from the deduction solely because the condition relating to the three-year duration of the investment, as specified in the Article, was not fulfilled. 26b (b) 2 point 4 of the Act referred to in Article 4 1, in the version applicable before 1 January 2004.

-and with effect from 1 January 2004. all the conditions laid down in the Article are fulfilled. 26b of the law referred to in Article 1, in the version applicable as from 1 January 2004, shall be entitled to deduct from the income obtained from 2004 to 2005, in addition to the interest payments on that loan for the period 2004 to 2005, including the interest paid in the years 2002-2003, on the part of the loan, which does not exceed the amount of 189 000 PLN.

Article 12. [ Retention of the right to deduct expenditure] 1. Podatnica, who in 2003 the expenditure referred to in Article 27a par. 1 point 1 of the Act referred to in Article 1 1, in the version in force in 2003, deducted from the tax and the deduction did not cover the tax cover for 2003, retain the right to deduct them from tax in the following years until they have been deducted completely. The provisions of Article 4 27a par. 14 and art. 45 par. 3a (1) of the Act referred to in Article 3 1, in the version in force in 2003. shall apply mutatis mutandis.

2. Expenditure referred to in art. 27a par. 1 point 1 of the Act referred to in Article 1 1, in the version in force in 2003, incurred between 2004 and 2005 shall be deducted from the tax, in the amount and on the basis of the rules laid down in Article 4 (1). 27a and art. 45 par. 3a (1) of the Act referred to in Article 3 1, in the version in force in 2003.

Article 13. [ Right to a reduction in the income tax for the amount of the student's relief] 1. Podattics who before 1 January 2004 they have acquired the right to a reduction in the income tax by the amount of the student allowance in respect of and under the rules laid down in the Article. 27c of the law referred to in art. 1, as it stood before 1 January 2004, and those deductions were not covered by the income tax cover calculated for the years preceding 2004, shall be entitled to make those deductions under the conditions laid down in the Act referred to in art. 1, in the version applicable before 1 January 2004.

2. Podatnica, who before 1 January 2004 they have concluded the relevant agreements referred to in Article 4 with students or schools. 27c of the law referred to in art. 1, in the version in force before 1 January 2004, and commenced the practical instruction of the profession or training for professional preparation not later than in the 2003/2004 school year, shall acquire the right to the student's relief after 31 December 2003. to the extent and under the conditions laid down in Article 27c of the law referred to in art. 1, in the version applicable before 1 January 2004.

3. Applications for the award of the student relief referred to in art. 27c of the law referred to in art. 1, in the version applicable before 1 January 2004, submitted before that date, shall be examined within the scope and in accordance with the rules laid down in the Article. 27c of the law referred to in art. 1, in the version applicable before 1 January 2004.

4. The subatters referred to in paragraph. 1 and 2, which is entitled to benefit from the student allowance after 31 December 2003, shall have the right to reduce the tax paid on the basis of the rules laid down in the Article. 27 of the law mentioned in art. 1, as amended by this Act, provided that the amounts have not been deducted from the tax paid in the form of a lump sum on the income recorded or in the form of a tax card.

5. In the years 2004-2007 the amounts mentioned in Art. 27c par. 6 of the law referred to in Article 6 1, in the version in force before 1 January 2004, shall be subject in each fiscal year to an increase corresponding to the increase in the price of consumer goods and services during the first three quarters of the year preceding that year. tax in relation to the same period of the previous year.

(6) The increase in the price referred to in paragraph 6. 5, is determined by the President of the Central Statistical Office in the Communication on the Price Index of Consumer Goods and Services during the first three quarters of the year preceding the tax year in relation to the same period of the year previous, advertised on the basis of the regulations on taxes and local charges in the Official Journal of the Republic of Poland "Monitor Polski".

7. The Minister responsible for public finance shall, by 30 November of the year preceding the tax year, declare, by way of a regulation, for the following year, in the years 2003 to 2006, on the basis of the communication referred to in paragraph 1. 6, the amounts referred to in Article 6 27c par. 6 of the law referred to in Article 6 1, in the version applicable before 1 January 2004, taking into account the time limits and rules laid down in paragraph 1. 5.

Article 14. [ Exemption related to subsidies] The exemption referred to in Article 21 (1) 1 points 47b and 48 of the Act referred to in Article 1 1, in the version applicable before 1 January 2004, shall apply in so far as it is applicable until 31 December 2006 on the basis of the terms and conditions which it has entered into force. [ 2] Article Recipe 23 (1) 1 point 56 of the Act referred to in Article 1 1, in the version applicable before 1 January 2004, shall apply mutatis mutandis.

Article 15. [ Compensation and damages] For the redress and compensation received on the basis of the Act of 28 December 1989. special rules for the resolution of labour relations workers on grounds relating to establishments (Dz. U. of 2002. No. 112, item. 980, No 135, pos. 1146 and No. 200, pos. 1679 and 2003 No. 90, item. 844) Article 21 (1) 1 point 3 of the Act referred to in Article 1 1, in the version applicable before 1 January 2004.

Article 16. [ Revenues from sale of property and property rights] 1. The provision of art. 21 (1) 1 point 32 (b) a and e of the law referred to in art. 1, as amended by this Act, does not apply to taxable persons who income from the sale of property and property rights referred to in Art. 10 para. 1 point 8 (a) a-c of the law referred to in art. 1, they obtained prior to 1 January 2004.

2. To the taxable persons referred to in paragraph 1. 1, the provisions of Article 1 shall apply. 21 (1) 1 point 32 (b) a and e of the law mentioned in art. 1, in the version applicable before 1 January 2004.

Article 17. [ Revenue Acquisition Costs] In the case of a payment of the sale after 31 December 2003. shares (shares) in companies having legal personality, or contributions in cooperatives, acquired (covered) before 1 January 2004, in exchange for a non-cash contribution, the costs of obtaining revenues shall be determined on the basis of the provisions of the law referred to in art. 1, in the version in force in the year of acquisition (acquisition) of these shares (shares) or contributions; this rule shall also apply in the case of merits and division of capital companies.

Article 18. [ Income tax levied by cooperatives] In the event of reimbursement of the amounts transferred between 1995 and 1997 from the income received by the cooperatives and intended for the expansion of the shares, the cooperatives charge a flat-rate income tax if they did not collect a flat-rate tax in the years. The tax shall be 20% of the payment amount and shall be levied on the date of its implementation. Agricultural production cooperatives and other cooperatives engaged in agricultural production shall determine the amount of the taxable amount which is taxable in the same proportion as in the year preceding those withdrawals from activities other than those referred to in Article 4. 2. 1 point 1 of the Act referred to in Article 1 1 shall remain in the total amount of revenue. Article Recipe 42 par. 1 of the Act referred to in Article 1 1, in the version applicable from 1 January 2004, shall apply mutatis mutandis.

Article 19. [ Exemption of provisions] 1. The provisions of the Act referred to in art. 1, shall not apply to the taxation of income (losses incurred) obtained after 31 December 2003:

(1) from the payment of the disposal acquired before 1 January 2003. Treasury bonds issued after 1 January 1989 and bonds issued by local government units after 1 January 1997;

2) from the paid divestment of the securities referred to in art. 52 pt. 1 lit. b of the law mentioned in art. 1, as it stood before 1 January 2004, provided that the securities were acquired before 1 January 2004;

3) from the realization of the rights arising from the securities referred to in art. 3 para. 3 of the Act of 21 August 1997. -The law on the public trading of securities (Dz. U. of 2002. Nr 49, poz. 447 and No. 240, pos. 2055 and 2003 Nr 50, poz. 424, Nr. 84, pos. 774, Nr 124, pos. 1151 and No. 170, pos. 1651), acquired before 1 January 2004.

2. The provision of the paragraph. 1 shall not apply to the payment of the securities referred to in paragraph 1 to the payment of the securities referred to in paragraph 1. 1, carried out as part of an economic activity.

Article 20. [ Exclusion of the right to make deductions and exemptions] Taxable persons who are taxed in the manner prescribed in Article 30c of the law mentioned in art. 1 shall not have the right to make deductions and exemptions from income and from tax calculated on the basis of the rules laid down in the Article. 30c of the law mentioned in art. 1 referred to in:

1. 11-13 of this Act;

2. Article 21 (1) 1 points 36 and 63a of the Act referred to in Article 1 1;

3. Article 9 ust. 1 and 3 of the Act of 16 December 1993. to amend certain laws governing the taxation rules and certain other laws (Dz. U. Nr 134, pos. 646),

4. Article 3 and 5, in the part concerning the acquisition and maintenance of the right to continue the deductions, the Act of 21 November 1996. o amend the Act on Income Tax on Natural Persons (Dz. U. Nr. 137, pos. 638, 1998 No. 74, item. 471 and 2001. Nr 134, pos. 1509);

5) art. 7 ust. 12-14a, 18 and 20, in the part concerning acquisition and maintenance of the right to continue deductions, and the mouth. 23 of the Act of 9 November 2000. to amend the Personal Income Tax Act and to change some of the other laws (Dz. U. Nr 104, poz. 1104, of 2002 No. 141, pos. 1182 and 2003 Nr 202, item. 1956);

6) art. 3, 4 and 8 of the Act of 21 November 2001. amending the Personal Income Tax Act and the Flat-rate Income Tax Act on certain revenues generated by natural persons (Dz. U. Nr 134, pos. 1509, 2002 No 19, pos. 199, Nr. 78, pos. 715 and No. 141, pos. 1182 and 2003 Nr 202, item. 1956);

7) provisions issued on the basis of the Act of 20 October 1994. o Special Economic Zones (Dz. U. No 123, pos. 600, of 1996 No. 106, pos. 496, of 1997 Nr 121, poz.770, z 1998 r. No. 106, pos. 668, of 2000 Nr 117, pos. 1228, 2002 Nr 113, pos. 984 and No. 240, pos. 2055 and 2003 Nr 188, pos. 1840), in the version applicable before 1 January 2001.

Article 21. [ Implementing rules] Until the entry into force of the implementing provisions on the basis of the authorisations amended by this Law, the existing provisions shall remain in force until 30 June 2004 at the latest.

Article 22. [ Determination of the income tax scale] As regards the determination of the income tax scale for 2004 and the amounts referred to in Article 27 ust. 4, para. 5a and in Article 30 par. 1 point 3 of the Act referred to in Article 1 1, in the version applicable before 1 January 2004, shall not apply. 27 ust. 7 of the Act referred to in Article 4 1, in the version applicable before 1 January 2004.

Article 23. [ Disable the use of art. 24 ust. 7 Act on personal income tax] As far as the 2004 findings are concerned. amounts specified in lp. 8 of Annex 2 to the Act referred to in Article 8 of Annex I 1, there is no application of art. 24 ust. 7 of this Act.

Article 24. [ Application of provisions of the Act] The provisions of the Act shall apply to income (incurred losses) obtained from 1 January 2004.

Article 25. [ Entry into force] The Act shall enter into force on 1 January 2004, with the exception of:

1) [ 3] art. 1 point 20 (a) d in the section concerning the mouth. 11, art. 4, art. 5, art. 7, art. 8, art. 13 (1) 5-7, art. 22 and Art. 23-which enter into force on the day of the announcement;

2) [ 4] art. 1 point 10 (b) and in the part concerning point 47d, which enters into force on 1 January 2005.

¹⁾ This Act shall be amended as follows: the Act of 1 December 1994. family, nursing and educative allowances, the Act of 9 November 2000. to amend the Personal Income Tax Act and to amend certain other laws, Act of 21 November 2001. amending the Personal Income Tax Act and the Flat-rate Income Tax Act on certain revenues generated by natural persons, the Act of 30 August 2002. the restructuring of certain public-law debts from entrepreneurs, the Act of 23 January 2003. the general insurance coverage of the National Health Fund and the Act of 24 April 2003. -Regulations introducing a law on the activity of a public benefit and of a volunteer.

²⁾ Amendments to the text of the single law have been announced in the Dz. U. 2000 r. Nr 22, pos. 270, Nr 60, poz. 703, Nr 70, poz. 816, Nr 104, poz. 1104, Nr 117, pos. 1228 i Nr 122, poz. 1324, 2001 No 4, pos. 27, No. 8, pos. 64, Nr 52, poz. 539, Nr. 73, pos. 764, No. 74, pos. 784, Nr. 88, pos. 961, Nr 89, poz. 968, No 102, pos. 1117, No. 106, pos. 1150, Nr 110, poz. 1190, No 125, pos. 1363 and 1370 and Nr 134, pos. 1509, 2002 No 19, pos. 199, Nr 25, pos. 253, No. 74, pos. 676, Nr 78, poz. 715, Nr 89, poz. 804, No. 135, pos. 1146, No. 141, pos. 1182, No. 169, pos. 1384, Nr 181, pos. 1515, Nr 200, poz. 1679 and No. 240, pos. 2058 and 2003 No. 7, pos. 79, Nr 45, poz. 391, Nr 65, poz. 595, Nr. 84, pos. 774, Nr 90, poz. 844, Nr 96, poz. 874, Nr 122, pos. 1143, No 135, pos. 1268, Nr 137, poz. 1302 i Nr 166, poz. 1608.

³⁾ The amendments to the said Act were announced in Dz. U. 2000 r. Nr 104, pos. 1104 and No. 122, pos. 1324, 2001 No. 74, item. 784, Nr. 88, pos. 961, Nr 125, poz. 1363 and 1369 and Nr 134, pos. 1509, 2002 No. 141, pos. 1183, No. 169, pos. 1384, Nr 172, pos. 1412 and No. 200, pos. 1679 and 2003 Nr 45, poz. 391, Nr 96, poz. 874, Nr 135, poz. 1268 i Nr 137, poz. 1302.

⁴⁾ The amendments to the said Act were announced in Dz. U. of 1996. No. 106, pos. 496, of 1997 Nr 121, pos. 770, 1998 No. 106, pos. 668, of 2000 Nr 117, pos. 1228, 2002 Nr 113, pos. 984 and No. 240, pos. 2055 and 2003 Nr 188, pos. 1840.

⁵⁾ The amendments to the said Act were announced in Dz. U. of 1996. No. 137, item. 638, of 1997 Nr 28, pos. 153, Nr. 98, pos. 604, Nr 106, poz. 679, Nr 121, poz. 770 and No. 160, pos. 1080, 1998. Nr 162, pos. 1118, 1999 Nr 52, pos. 527 and 528, of 2000. Nr 6, pos. 69, of 2001. Nr 94, pos. 1032 and No. 138, pos. 1567, 2002 Nr 27, pos. 266 and No 199, pos. 1673 and 2003 Nr 45, poz. 391 and Nr 137, pos. 1301.

⁶⁾ The amendments to the said Act were announced in Dz. U. 1998 r. Nr 162, pos. 1118 and 1126, 1999 Nr 26, pos. 228, Nr 60, pos. 636, Nr 72, poz. 802, No. 78, pos. 875 and No. 110, pos. 1256, of 2000 Nr 9, pos. 118, Nr 95, pos. 1041, Nr 104, poz. 1104 and No. 119, pos. 1249, 2001 No. 8, pos. 64, Nr 27, pos. 298, Nr 39, poz. 459, Nr 72, pos. 748, Nr 100, poz. 1080, Nr 110, pos. 1189, Nr 111, pos. 1194, No. 130, pos. 1452 and No. 154, pos. 1792, 2002 Nr 25, pos. 253, No. 41, pos. 365, No. 74, pos. 676, Nr 155, poz. 1287, Nr 169, poz. 1387, Nr 199, pos. 1673, Nr 200, poz. 1679 i Nr 241, poz. 2074 and 2003 Nr 56, pos. 498, Nr 65, poz. 595, No 135, pos. 1268, Nr 149, poz. 1450, Nr 166, pos. 1609, Nr 170, poz. 1651 and Nr 190, pos. 1864.

⁷⁾ Amendments to the text of the single law have been announced in the Dz. U. 1998 r. No. 106, pos. 668 i Nr 162, pos. 1118, 1999 Nr 60, poz. 636 and No. 110, pos. 1256, of 2000 Nr 104, pos. 1104, of 2001. No 122, pos. 1349, Nr 128, poz. 1405 and No. 154, pos. 1791, 2002 No. 74, item. 676 and No 181, pos. 1515 and 2003 Nr 83, pos. 759, Nr 128, poz. 1176 and No 135, pos. 1268.

[ 1] Article 1, point 10 (a) (a) as set out by the Article. 3 point 1 of the Act of 18 November 2004. amending the Personal Income Tax Act and the amendment of some other laws (Journal of Laws No. 263, item. 2619). The amendment entered into force on 31 December 2004.

[ 2] Article 14, in the version set by the Article. 3 point 2 of the Act of 18 November 2004. amending the Personal Income Tax Act and the amendment of some other laws (Journal of Laws No. 263, item. 2619). The amendment entered into force on 31 December 2004.

[ 3] Article 1, point 20 (a) d in the section concerning the mouth. 11, art. 4, art. 5, art. 7, art. 8, art. 13 (1) 5-7, art. 22 and Art. 23 shall enter into force on 28 November 2003.

[ 4] Article 25, point 2, in the version set by the Article. 3 point 3 of the Act of 18 November 2004. amending the Personal Income Tax Act and the amendment of some other laws (Journal of Laws No. 263, item. 2619). The amendment entered into force on 31 December 2004.