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The Law Of 21 November 2001 Amending The Law On Income Tax Of Individuals And The Law On A Flat-Rate Income Tax Of Certain Revenues By Individuals

Original Language Title: USTAWA z dnia 21 listopada 2001 r. o zmianie ustawy o podatku dochodowym od osób fizycznych oraz ustawy o zryczałtowanym podatku dochodowym od niektórych przychodów osiąganych przez osoby fizyczne

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ACT

of 21 November 2001

amending the Personal Income Tax Act and the Flat-rate Income Tax Act on certain income generated by natural persons

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, 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 and 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 and No 125, pos. 1363 and 1370) is amended as follows:

1) in art. 21:

a) [ 1] in paragraph 1:

-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,

(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 the capital funds referred to in Article 30 par. 1b, '

-point 5 is deleted,

-point 19 is replaced by the following:

"(19) the value of the benefits to be borne by the employer for the accommodation of employees in the staff hotels and private accommodation rented for the purposes of collective accommodation,"

-the words 'interest and' shall be added at the beginning of point 52;

-points 54, 56, 57 and 69 shall be deleted,

-points 67 and 68 are replaced by the following:

" 67) the value of the benefits in kind provided by the worker, financed entirely by the fund of the social benefit fund or of the trade union funds, up to the amount not exceeding in the tax year of the half of the the amount of the lowest remuneration for the work, announced on the basis of separate provisions, for the December of the year preceding the tax year; in particular, the occasional benefits are: freight vouchers, Christmas packages for children, tickets for sports or cultural events,

68) value won in competitions and games organised and aired (advertised) by mass media (press, radio and television) and competitions in the field of science, culture, art, journalism and sport, as well as prizes related to bonus sales-if the one-off value of these wins or prizes does not exceed the amount of the lowest remuneration for the work, announced on the basis of separate provisions, for December of the year preceding the tax year; exemption from the prize tax related to the premium sale does not apply to prizes received by the taxpayer in the relationship with its non-agricultural business activities, which constitute revenue from that activity, '

(b) after paragraph. 5c the following paragraph is added. 5d as follows:

' 5d. The income referred to in paragraph shall be 1 point 4 (a) (b), there is a 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. ',

(c) in paragraph. 9 words " art. 27a par. 1 point 3 (a) (c) and (d) "shall be replaced by the words" Article 4 27a par. 1 point 2 (a) (b) and (c) "

2. in Art. 23 in the mouth. 1 in point 38, at the end, the words 'in case of liquidation of the investment fund' are deleted.

3) in art. 26 in the mouth. 7 a period at the end is replaced by a comma and the following words are added " except that, if the subject matter is money, the amount of the expenditure for the purposes mentioned in paragraph 1 shall be added. 1 point 9 shall be established on the basis of proof of payment to the bank account of the paed-up. '

4) after the art. 26a Article 26a is inserted. 26b as follows:

" Art. 26b. 1. From the basis for calculating the tax, determined in accordance with art. 26 par. 1, shall be deducted, subject to paragraph. 2-4, in fact, incurred in the tax year expenditure on the repayment of interest on the loan (loan) granted to the taxpayer to finance an investment aimed at satisfying its own housing needs, linked to:

1) the construction of a residential building or

2) the transfer of a construction or housing contribution to a housing cooperative for the acquisition of the right to a newly built residential building or a dwelling facility in such a building, or

3) purchase of a newly built residential building or a dwelling in such a building from the municipality or from the person who built this building in the performance of an economic activity, or

4) superstructure or extension of a building for residential or rebuilding purposes (adaptation) of a non-residential building, its part or non-residential premises for residential purposes, resulting in an independent apartment meeting the requirements of specified in the provisions of the construction law.

2. The deduction referred to in paragraph 2. 1, shall apply if:

1) the loan (loan) was granted to the taxable person after 1 January 2002,

2) the loan (loan) was granted by an entity entitled under the provisions of the banking law or the provisions on cooperative savings banks to grant loans (loans), and the loan agreement (loans) shows that it relates to one of the investments referred to in paragraph 1. 1,

(3) the investment referred to in paragraph 1. 1 refers to residential buildings or dwellings in the territory of the Republic of Poland reserved for housing construction in the local spatial development plan, and in the absence of this plan-as defined in the decision on the conditions the construction and development of land, which is based on the laws in force,

(4) the investment referred to in paragraph 1. 1 has been completed before the end of three years, counting from the end of the calendar year in which the building permit was obtained within the meaning of the construction law, and the completion of the investment took place no earlier than in 2002. and has been confirmed by the construction law of the building permit, and in the absence of any obligation to obtain it, notice of the completion of the construction of such a building, and:

(a) in the case of the investment referred to in paragraph 1. 1 point 2-the contract for the housing-cooperative right to a dwelling or a contract for the establishment of a separate property of a dwelling of which one of the parties is a taxable person or an agreement to transfer to a taxable person the property of a single-family house,

(b) in the case of the investment referred to in paragraph 1. 1 point 3-the contract, in the form of a notarial deed, of the transfer to the property of the property of a residential building or a dwelling,

5) to the testimony referred to in art. 45, submitted for the year in which the deduction referred to in paragraph is first effected. 1, the taxable person shall attach a declaration, according to a specific formula, of the amount of all expenditure incurred in connection with the investment concerned, including the amount of expenditure documented by invoices issued by taxable persons on goods and services not benefiting from exemption from that tax,

(6) the interest referred to in paragraph 1. 1:

(a) they have actually been paid, and their amount and due date shall be documented by the evidence issued by the entity listed in point 2,

(b) they have not been included in the cost of obtaining the revenue or have not been reimbursed to the taxable person in any form, unless the interest paid has increased the basis for calculating the tax,

(c) have not been deducted from the revenue under the Article. 11 Act on flat-rate income tax,

7. the taxable person or his/her spouse has not benefited or does not benefit from deduction from income (income) or tax on expenses incurred for his own housing purposes, intended for:

(a) the purchase of land or the transfer of perpetual usualance of land for the construction of a residential building,

(b) construction of a residential building,

(c) a construction or housing contribution to a housing cooperative,

(d) the purchase of a newly built residential building or a dwelling in such a building from the municipality or from the person who built this building in the performance of an economic activity,

(e) the superstructure or extension of the building for residential purposes,

(f) the conversion of the attic, the drying room or the adaptation of another room for residential purposes and the finishing of the dwelling in a newly built residential building until the date of the accommodation of the dwelling,

(g) the systematic collection of savings on the savings and credit account at the housing bank, according to the rules laid down in the separate rules.

3. The exclusion referred to in paragraph 1. 1, are not subject to interest on loans:

1. from the funds of the National Housing Fund to social housing associations and housing cooperatives for investment and construction projects aimed at the construction of apartments for the rental and making available of housing units for the purposes of housing the rules of cooperative localisation on the basis of the provisions on certain forms of housing promotion,

2) awarded by the housing money in accordance with the rules on certain forms of housing promotion,

3) provided by the austerity and construction fund on the basis of the rules stipulated in the rules on austerity and the promotion by the State of saving for housing purposes,

4) granted for the removal of the effects of the floods on the basis of the rules on subsidies for the interest of bank loans granted for the removal of the effects of floods,

5) subject to the redemption of interest from the state budget on the rules laid down in the rules on state aid in the repayment of certain housing loans, refunds of banks paid guarantee premiums,

6) used for the acquisition of land or perpetual usualment law in connection with the investment mentioned in the paragraph. 1; in the case of the use of credit for the purposes mentioned in paragraph. 1. the acquisition of land or the right of perpetual usualment of land shall not be subject to the interest on the part of the credit determined in the proportion in which the expenditure on land acquisition or the right of perpetual use of land in the total area remains. the expenditure referred to in paragraph 1. 2 point 5.

4. The deduction referred to in paragraph 1 1, shall comprise only interest:

(1) accrued for the period from 1 January 2002, subject to paragraph (1). 5, and paid from that day,

2. from that part of the credit, which does not exceed the amount corresponding to the amount determined in accordance with art. 27a par. 2, established in the year of completion of the investment.

5. The deduction referred to in paragraph 1. 1, shall be carried out at the earliest for the fiscal year in which the investment has been completed.

6. The Hundreds referred to in paragraph. 4, paid before the year referred to in paragraph. 5, may be deducted from the basis for calculating the tax for the fiscal year in which the taxpayer is deducted for the first time interest.

7. Hundreds of which are referred to in paragraph. 4, paid before the year referred to in paragraph. 5 may be deducted from the basis for the calculation of the tax also in the tax year immediately following the year in which the taxable person first deducted the interest; in this case, only the difference between the sum of the interest accruing is deductible. to deduct and the amount of interest actually deducted in the year in which the taxable person made the first deduction.

8. The expenditure referred to in paragraph 1. 1, they relate to the proportion of the total paid by both spouses. If the spouses are subject to separate taxation, the deductions shall be made, in accordance with the conclusions of the annual statements, either on the income of each spouses, in the proportion indicated in the application, or on the income of one of the spouses.

9. The Minister responsible for public finance shall determine, by means of a regulation, the model of the declaration referred to in paragraph 1. 2 (5), together with an explanation as to how to fill it. '

5) art. 27 is replaced by the following

" Art. 27. 1. Income tax, subject to Art. 28-30 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% base calculation minus amount 518 zł 16 gr

37.024

74.048

6.516 zł 40 gr + 30% excess over 37.024 zł

74.048

17.623 zł 60 gr + 40% excess over 74,048 zł

2. If, in the case of taxable persons who achieve only the income from the pension and the pensions which are not subject to an increase in accordance with the provisions of Article 4 55 par. 6, after deduction of tax according to the scale referred to in paragraph. 1, the amount of revenue remains lower than the amount constituting 20% of the upper limit of the first range of the tax scale referred to in the paragraph. 1, on an annual basis, the tax shall be determined only in the amount of the excess over that amount.

3. Paragraph Recipe 2 shall apply if the right to the benefits referred to therein and the tax obligation existed on 1 January 1992. or arose, starting with the benefits due from that day.

4. Starting from the tax year 2003, the amount by which the tax or advance is reduced, as referred to in the first scale of the scale referred to in the paragraph. 1, 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 this tax year in relation to the corresponding period of the previous year.

5. From the fiscal year 2004, defined on the scale referred to in paragraph 1. 1, taxable income, subject to taxation, 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 tax year in the the same period of the previous year.

(6) The increase in the price referred to in paragraph 6. 4 and 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.

7. The Minister responsible for public finance shall, by 30 November of the year preceding the tax year, determine, by means of a regulation, on the basis of the communication referred to in paragraph 1. 6, the scale of the income tax for the next fiscal year and the amount referred to in art. 30 par. 1 point 3-taking into account the time-limits and principles set out in the paragraph. 4 and 5.

8. If the taxpayer in addition to the income subject to income tax also reaches income from sources of income located outside the territory of the Republic of Poland, exempt from the tax on the basis of art. 21 (1) 1 point 33 or point 66, the income tax shall be determined as follows:

(1) income exempt from that tax shall be added to income subject to income tax, and the amount of such income shall be calculated on the basis of the scale referred to in paragraph 1. 1,

2. the interest rate for that tax to such a calculated amount of income shall be fixed,

3. The interest rate determined in accordance with point 2 shall apply to the income subject to income tax.

9. If the persons referred to in Art. 3, they also achieve income from sources of revenues located outside the territory of the Republic of Poland and these revenues are subject in a foreign state to income tax, and there are no circumstances set out in art. 21 (1) 1 point 33 and the agreement to prevent double taxation concluded with this state otherwise does not constitute, these revenues are connected with revenues from the 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.

10. If the tax authorities or treasury control authorities determine, on the basis of art. 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 that of those authorities is taxed at a rate of 50%. "

6) art. 27a is replaced by the following:

" Art. 27a. 1. Income tax on persons referred to in art. 3 para. 1, calculated in accordance with art. 27, reduced in accordance with art. 27b by the amount of the contribution to the universal health insurance, shall be reduced by the rules laid down in the paragraph. 2-15, if, in the fiscal year, the taxable person:

1) incurred expenses for own housing needs, intended for renovation and modernisation-occupied by a legal title-a residential building or a dwelling, and a payment to an isolated repair fund for housing cooperatives, or the housing community, established on the basis of separate provisions,

2. incurred expenditure on:

(a) commute to primary schools, middle schools, secondary and upper secondary schools, including integration branches, special schools, sports and sports championships and art schools, in addition to the permanent or temporary residence of the children,

(b) the payment of the taxable person's professional training and training,

(c) paid education in higher education, within the meaning of the provisions on higher education or regulations on higher vocational schools,

(d) the purchase of instruments and scientific aids, computer programs and professional publications directly linked to the profession and the work performed.

2. The basis for determining the amount of deductions from the tax for the expenditure referred to in paragraph 1 shall be determined. 1 point 1, is determined on the basis of the amount constituting the product of 70 m 2 the usable area and the conversion factor of 1 m 2 the usable floor space of a 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 fiscal year.

3. The amount by which the tax is reduced shall not exceed:

1. for the fiscal year:

(a) 19% of the expenditure referred to in paragraph 1. 1 point 2 (a) (a)

(b) 19% of the expenditure referred to in paragraph 1. 1 point 2 (a) (b) if they have not been included in the cost of obtaining the revenue, but not more than 19% of the amount representing three times the lowest remuneration for the work, published on the basis of separate provisions, for the December preceding the year of the tax year,

(c) 19% of the expenditure referred to in paragraph 1. 1 point 2 (a) (c), however, not more than the amount of the lowest remuneration for the work, published on the basis of separate provisions, for the December preceding year of the tax year,

(d) 19% of the expenditure referred to in paragraph 1. 1 point 2 (a) (d), however, not more than 19% of the amount representing three times the lowest remuneration for the work, published on the basis of separate provisions, for the December preceding the year of the tax year,

2. for each period of three consecutive years, starting from 1 January 2003. -in the case referred to in paragraph 1. 1 points 1 to 19% of the amount of expenditure incurred, but not more than:

(a) 3% of the amount referred to in paragraph 1. 2, in force in the first year of each three-year period, if the expenditure relates to residential buildings or payments to a separate repair fund for a housing cooperative or housing community,

(b) 2,5% of the amount referred to in paragraph 1. 2, in force in the first year of each three-year period-if the expenditure relates to dwellings

-except where the deductions for the expenditure referred to in point (1) are to be deducted from the expenditure referred to in point (a). (a) and (b), the total amount of deductions may not exceed the limit referred to in point (a). a).

4. If the taxpayer, by refurbishing or modernising a residential building or a dwelling, bears the expenses for renovation or modernisation of gas installations, explosion equipment or gaseous equipment and in connection with these expenses will exceed the deductions limits set out in paragraph 1. The amount of the deductions shall be increased by 0,5% of the amount referred to in paragraph 3 (2). 2.

5. Reduction of tax on the principles set out in the paragraph. 3 points 2 and 3. 4 may be made in the tax year, in which the sum of the expenditure incurred by the taxable person from the beginning of each three-year period shall be at least 0,3% of the amount referred to in paragraph 1. 2, in force in the first year of this period.

6. The amount of expenditure for the purposes referred to in paragraph 6. 1 shall be determined on the basis of the documents stating that they are incurred, except that:

(1) expenditure on the objectives set out in the paragraph. 1 point 1 and point 2 (a) (d) it shall be determined on the basis of an invoice issued exclusively by the taxable person of the goods and services not benefiting from exemption from that tax or proof of customs clearance and, in the case of payment of the cooperative repair fund, to the separate repair fund. housing or housing community-on the basis of proof of this deposit,

(2) expenditure on the objectives set out in the paragraph. 1 point 2 (a) (a) shall be determined on the basis of the names of the periodic tickets for commute by bus, rail or ferry transport.

7. The deduction shall apply if:

(1) expenditure on the objectives referred to in paragraph 1. 1 have not been deducted from the lump sum from the revenue recorded on the basis of art. 14 of the flat-rate income tax act and have not been included in the cost of obtaining revenues or have not been reimbursed to the taxpayer in any form, unless the reimbursed expenses were included in the taxable income,

(2) expenditure on the objectives set out in the paragraph. 1 point 1 refers to residential buildings or dwellings located in the territory of the Republic of Poland,

(3) expenditure on the objectives set out in the paragraph. 1 point 2 (a) (d) they have been incurred by taxable persons who achieve the revenue referred to in Article 12 (1) 1 and 6.

8. For the expenditure referred to in paragraph 1. 1 point 2 (a) (b), deductible, expenditure shall be deemed to be expenditure of:

1) training in school and non-school forms, as defined by the rules on the principles and conditions for the improvement of vocational qualifications and general education of adults,

2) surrender to the examination for the title of qualification,

3) the learning of a foreign language in forms organised by entities operating in this field.

9. The expenditure referred to in paragraph 1. 8, they shall be deducted if they have not been deducted from the tax, on the basis of the paragraph. 1 point 2 (a) (c)

10. The amount of deductions from the tax, determined in accordance with the paragraph. 3 point 1 lit. (a) and point 2, concerns a total of both spouses, with the exception of the spouses in respect of which the separation has been adjudicated. If the spouses:

(1) they are subject to a separate tax-deductions shall be made in accordance with the applications contained in the annual statements or from the tax of each of the spouses, in the proportion indicated in the application, or in respect of one of the spouses,

2) prior to the conclusion of the marriage, during the period of validity of the Act, they used the deductions from the tax on the purposes referred to in the paragraph. The amount of deductions shall be reduced by the amount of deductions determined in accordance with paragraph 1 (1). 3 (2),

3) during the duration of the marriage or until the ruling of the separation used, during the period of validity of the Act, with deductions from the tax for the purposes set out in the mouth. In the first subparagraph of Article 1 (1), and thereafter the marriage has ceased or a separation has been established, the amount of the deduction to be deducted by each of them shall be reduced by the amount of the deductions made during the duration of the marriage or the decision of the separation, 50% of these deductions if they were taxed together, and if they were taxed separately, in the amount of the deduction made by each of them.

11. The right to the deductions referred to in paragraph. 1 point 2 (a) (c) shall be entitled to a taxable person who is in a higher school, unless he has completed 35 years of age, and a taxable person who is dependent, if he has not completed the age of 25, and does not receive any income, except in the case of a person who is not in the age of 35. revenue:

1) to be taxed in accordance with art. 28 and 30,

2) exempt from income tax,

3) in the amount of the non-obligation to pay the tax.

12. The amount of deductions from the tax, determined in accordance with the paragraph. 3 point 1 lit. (c), in the case of expenditure on the education of the child's own or the adopted child, shall be entitled to a total of both parents. Within the limit of the parents ' limit, the expenses incurred in respect of the children of their own and adopted children shall be deducted from the tax of one of the parents or of the tax of both parents in proportion as determined by them in their annual statements.

13. The deduction from the tax on expenditure for the purposes referred to in paragraph 1. 1, shall not be made from the flat-rate income tax, subject to Article 14 of the Act on flat-rate income tax.

(14) If the taxable person has benefited from deductions from income (income) or tax on the titles of expenditure incurred for the purposes referred to in paragraph 14. 1, and subsequent to the year in which the deductions were made, received the reimbursement of the expenditure deducted, except where the amounts reimbursed were included in the taxable income, to the income (income) or tax due for the year in which they occurred. These circumstances, the amounts previously deducted shall be counted as appropriate.

15. The amount of deductions from the tax, calculated in accordance with the paragraph. 3 points 2 and paragraph 3 4, exceeding the amount of tax calculated in accordance with art. 27, it shall be deducted from the tax calculated for the following years until it has been deducted in full.

16. 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 the amount of the amount referred to in paragraph. 2.

(17) The Minister for Spatial and Housing Affairs, in agreement with the Minister responsible for public finance, will determine, by means of a regulation, the scope and types of expenditure referred to in paragraph 1. 1 point 1 and in paragraph. 4, bearing in mind, in particular, the need to meet the basic housing needs of the taxpayer.

(18) The Minister for Education and Education, in agreement with the Minister responsible for public finance, will determine, by means of a regulation, the types of instruments and scientific assistance referred to in paragraph 1. 1 point 2 (a) (d) having regard to the need to ensure the proper exercise of the profession. "

7) in art. 27b:

(a) in paragraph. Point 2 shall be replaced by the following:

"(2) collected in the tax year by the payer in accordance with the provisions on general health insurance,"

b) [ 2] in paragraph 2 the words "9%" are replaced by "7.75%"

8) in art. 29 in the mouth. 1 in point 1, the words '6-8' are replaced by the words '6-9'

9) in art. 30:

(a) in paragraph. 1:

-in the introductory phrase, the words 'shall be inserted after' the words ' , subject to Article 52a, '

-the following points 1b and 1c are inserted after point 1a:

" 1b) 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 an entity entitled under separate provisions, except for the funds cash collected in connection with an economic activity carried out-at a rate of 20% of the revenue received,

1c) on income from participation in capital funds-in the amount of 20% of the amount of income paid, "

-point 3 is replaced by the following:

" 3) on the revenue referred to in Article 3. 13 points 2 and 5-8, if the amount of receivables specified in the contract concluded with the non-employee of the payer does not exceed PLN 143-in the amount of 20% of the income, "

-in point 12, the period shall be replaced by a comma and the following point 13 is added:

" 13) from one-off compensation for the shortening of the period of notice paid to soldiers exempted from the professional military service on the basis of art. 14 para. 2 of the Act of 25 May 2001. about the reconstruction and technical modernization and financing of the Armed Forces of the Republic of Poland in the years 2001-2006 (Dz. U. Nr. 76, pos. 804 and No. 85, pos. 925)-in the amount of 20% of revenue. ',

(b) paragraphs 1a is replaced by:

' 1a. The provisions of the paragraph 1 points 1, 1a, 1b and 1c shall apply in the light of contracts to prevent double taxation to which the Republic of Poland is a party, except that the application of the rate resulting from such contracts or the non-collection of tax pursuant to those agreements is applicable possible only after obtaining a certificate from the taxable person of his place of residence or his/her place of residence abroad for tax purposes issued by the competent tax administration (certificate of residence). ',

(c) after paragraph. 1a the paragraph is added. 1b and 1c as follows:

' 1b. By the capital funds referred to in paragraph 1. 1 point 1c, shall be understood investment funds operating under the provisions on investment funds and other funds of a capital nature, including 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.

1c. If it is not possible to identify redeemed units in investment funds, the redeemed or redeemed investment certificates in those funds or in any other way of annihilated participation titles in the capital funds, it shall be deemed to be respectively entities, certificates or titles as from the first (FIFO) acquired by the taxable person. ',

(d) paragraph 3.

" 3. The flat-rate tax referred to in paragraph 1. Points (1), (1a) and (1b) and (2) to (5) and (9) to (11) to (13) shall be collected without deducting the revenue for obtaining costs. The income referred to in paragraph 1. 1 point 1c, shall not be reduced by losses arising from the participation in capital funds or other losses from the capital and property rights, incurred in the fiscal year and in previous years. ',

(e) paragraph 5.

" 5. As from the fiscal year 2003, the amount referred to in the paragraph shall be increased each year. 1 point 3-to the extent corresponding to the increase in prices referred to in Article 3 27 ust. 4. '

10) in art. 34:

(a) paragraphs 1 is replaced by the following

" 1. The pension scheme is compulsory for the payment of the monthly pension from the pension authorities paid directly by the pension authorities, as well as the social security benefits of the social security, the structural funds and the cash benefits for civilian victims of the pension. war. ",

(b) in paragraph. 7 the words "from pensions and pensions" shall be replaced by "pensions and pensions for civil war victims",

(c) paragraphs 8 is replaced by the following

" 8. The annuity does not make a yearly calculation of the tax for taxable persons who receive income exclusively from benefits or cash benefits for civil war victims paid directly by those authorities, but shall draw up the information in question. in Article 39, according to the rules laid down in the paragraph. 7. ',

(d) in paragraph. 9:

-in point 2, the words ' in art. 26 par. 1 points 2, 5-7 and 9 and in Article 27a 'shall be replaced by' in art. 26 par. 1 points 2, 5, 6 and 9, art. 26b and art. 27a ',

-in point 4, the words ' art. 27 ust. 5 'shall be replaced by the words' Article 1. 27 ust. 8 ",

(e) in paragraph. 10 the words 'pensions or social security benefits or structural pensions' shall be replaced by 'pensions, or social security benefits, or structural pensions or cash benefits for civilian victims of war'.

11) in art. 37 in the mouth. 1 in point 2, the words ' in art. 26 par. 1 points 2, 4, 6, 7 and 9 and in Article 27a 'shall be replaced by' in art. 26 par. 1 points 2, 4, 6 and 9, art. 26b and art. 27a '

12) in art. 41:

(a) the paragraph is deleted. 3a,

(b) paragraphs 4.

" 4. The payers mentioned in the paragraph. 1 and entities entitled under separate provisions for the conduct of games and mutual establishments, to the running of the taxpayer accounts or to collect the taxpayer's cash in other forms of saving, storing or investing, they are obliged to charge a flat-rate income tax on payments made or placed at the disposal of the taxpayer or cash value of the following:

1) the revenue referred to in Article 29, paid to the persons referred to in Art. 4,

2) the revenue (revenue) referred to in art. 30 par. 1 (1) to (4). ',

(c) after paragraph. 6 the following paragraph shall be added. 6a as follows:

' 6a. The military body, as a payer, shall be required to charge a flat-rate income tax on payments made on the basis laid down in the Article. 30 par. 1 point 13. '

13) in art. 42:

(a) in paragraph. 1 in point 2 after the words ' paragraph. 4-6 'the words' and 6a ' shall be inserted,

(b) in paragraph. 2 in point 1 after the words ' art. 4 "the words" and to the tax offices competent in matters of taxation of foreign persons " shall be added,

(c) in paragraph. 3. the words " and paragraphs shall be deleted. 3a '

14) in art. 42b in point 1 after the words ' art. 42 "the words" paragraph shall be inserted. 2 (1) and (2)

15. Article 44a and 44b;

16) in art. 45 par. 3a is replaced by the following

' 3a. In cases:

1. as referred to in Article 1. 27a par. 14,

2) Receiving the reimbursement of previously paid and deducted contributions to the universal health insurance

-the taxable person shall be obliged to demonstrate and count the amounts previously deducted in respect of income (income) or tax due for the fiscal year in which those circumstances occur. "

17) in art. 45b point 1 is replaced by the following:

" 1) the declarations and information referred to in Article 28 para. 4, art. 34 par. 5 and 8, art. 35 par. 7 and 10, art. 38 par. 1, art. 39 (1) 1, art. 42 par. 2 and 3, art. 42a, art. 43 par. 1 and Art. 44 par. 3a, 6 and 6a, para. 6c (4) and (4) 8, "

18) [ 3] after Article 52 The following Articles shall be inserted: 52a and 52b, as follows:

" Art. 52a. 1. It shall be exempt from income tax:

1) income on interest and discount on securities issued by the State Treasury and bonds issued by local government units-acquired by a taxpayer before 1 December 2001,

2) the revenue (revenues) referred to in art. 30 par. 1 point 1b, if they are paid or put at the disposal of the taxpayer 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. 30 par. 1 point 1c, where 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 the income obtained by reason of the taxable person's accession to the programme saving with an investment 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 Article 4 (1) (a) (c) of the EC 21 (1) 1 points 58 and 59,

(4) housing premiums written to the state of savings accumulated before 1 January 2005. on the name of the savings target account on the basis of the provisions on savings and the promotion by the State of saving for housing purposes,

5) interest and guarantee premiums from contributions collected in the housing books.

2. The exemption referred to in paragraph 2. Article 1 (2) does not apply to income (revenue) from cash collected by a taxable person before 1 December 2001, on the basis of contracts concluded for a period before that date, paid or put at the disposal of the the basis of those agreements, as amended, extended or renewed as from 1 December 2001.

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

4. Paragraph Recipe 3 shall apply mutatis mutandis to the interest and the discount on the bonds referred to in paragraph 3. 1 point 1.

5. The exemption referred to in paragraph 5. 1 point 2, shall also not apply to revenue (revenue) from cash collected by a taxable person before 1 December 2001, on the basis of contracts concluded for a period of time marked before that date, where that contract:

1) has been terminated before the expiry of the period for which it was concluded, regardless of the reason for this solution,

2) provides for the possibility of payment of all or part of the capital, including the capitalised interest collected by the taxpayer in the course of the contract, and the taxpayer from that possibility has benefited.

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, shall levy the tax referred to in art. 30 par. 1 point 1b, on the date of termination of the contract or payment of all or part of the capital referred to in paragraph 1. 5 point 2. The paragraph provision. 3 and art. 42 shall apply mutatis mutandis, with the result that the tax shall be levied on the sum of the revenue (revenue) obtained from 1 March 2002.

Article 52b. 1. During the period from 1 January 2002 by 31 December 2003. they are subject to taxation of amounts constituting a capital trading within the meaning of the provisions of foreign exchange law, which are transferred abroad by natural persons.

2. The lump-sum tax shall be levied on the date of transfer abroad the amount referred to in paragraph. 1, and amount to 2% of this amount.

3. To collect a flat-rate tax in the amount specified in the paragraph. 2 shall be the required financial institutions acting in accordance with the provisions of the foreign exchange law, which shall provide the amounts referred to in paragraph 1. 1. In the absence of possible tax collection, provision shall be made for the provision of the Article 41 par. 7.

4. If the amounts referred to in paragraph 1, shall be transferred abroad without brokering the institutions referred to in paragraph 1. 3, to calculate and pay the tax, in accordance with the paragraph. 1 and 2, the taxpayer shall be obliged to transfer these amounts.

(5) As regards the payment of flat-rate income tax, the provisions of Article 5 (1) shall apply. 42 par. 1 point 2 and paragraph. 2 point 2. '

Article 2. [ Law on flat-rate income tax] In the Act of 20 November 1998. with a flat-rate income tax on certain income generated by natural persons (Dz. U. No 144, pos. 930, of 2000 Nr 104, pos. 1104 and No. 122, pos. 1324 and 2001. No. 74, item. 784, Nr. 88, pos. 961 and No 125, pos. 1363 and 1369) is amended as follows:

1) in art. 3 words " and No. 104, pos. 1104 'is replaced by' , Nr 104, poz. 1104, Nr 117, pos. 1228 i Nr 122, poz. 1324 and 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 "

2. in Art. 11:

(a) in paragraph. 1 after the words " art. 26 par. 1 'the words' and in Article 1 shall be inserted. 26b ',

(b) in paragraph. 2 after the words " art. 9 ust. 3 and 3a 'the following comma shall be inserted, and the words' and the Articles shall be inserted. 26 par. 5-7 "is replaced by" art. 26 par. 5-7 and art. 26b '

3) in art. 14:

(a) in paragraph. 1 words ' point 3 (a) (b) 'shall be replaced by the words' point 2 (a). (d) ",

(b) paragraphs 2.

" 2. In the case of deductions referred to in paragraph 1. 1, the provisions of Article 1 shall apply mutatis mutandis. 27a par. 2, para. 3 point 1 lit. (a)-(c) and (2), (b) 4-6, para. 7 points 1 and 2, paragraph 1. 8-12 and 14-17 of the Act on Income Tax and Art. 3 para. 1 and Art. 4-8 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). '

4) in art. 31 in the mouth. 2 the words "9%" are replaced by "7.75%"

5. in Art. 44 in the mouth. 2 the words "9%" shall be replaced by the words "7.75%".

Article 3. [ Acquisition of rights in 1992-1996] 1. The taxable persons who, in the years 1992 to 1996, have acquired the right to deduct from the income of the expenditure incurred for the purposes laid down in the Article. 26 par. 1 points 5 and 5a of the Act referred to in Article 1, in the version in force before 1 January 1997, and that expenditure has not been covered by the revenue obtained in the period 1992 to 2001, shall be entitled to the deduction of such expenditure on the basis of the rules laid down in the Article. 26 par. 8 and 9 of the Act mentioned in Article 1, in the version applicable before 1 January 1997.

2. The taxable persons who, in the years 1992 to 1996, have acquired the right to deduct from the income of the expenditure incurred for the purposes laid down in the Article. 26 par. 1 point 5 (a) (b), (e) and (f) of the Act referred to in Article 1, as it stood before 1 January 1997, and carried out further expenditure on the construction of the building, the extension or extension of the building for residential purposes, or the conversion of the attic, the drying room or the adaptation of another one accommodation spaces and the finishing of the dwelling in a newly built residential building up to the date of residence of the dwelling shall be entitled to the deduction of the expenditure incurred from 1 January 1997. by 31 December 2004 under the rules laid down in Article 26 of the Act mentioned in art. 1, in the version applicable before 1 January 1997.

Article 4. [ Acquisition of the law in the years 1997-2001] 1. The subjects who, between 1997 and 2001, acquired the right to deduction from the tax on expenditure incurred for the purposes laid down in Article 4 (1) (a). 27a par. 1 point 1 lit. (a)-(f) and point 2 of the Act referred to in Article 4 1, in the version in force before 1 January 2002, and those deductions have not found a tax cover calculated for those years, shall be entitled to make those deductions under the conditions laid down in that law.

2. The subjects who, in the period 1997-2001, acquired the right to deduction from the tax on expenditure incurred for the purposes laid down in Article 4 (1) of Regulation (EC) No 409/2000 27a par. 1 point 1 lit. (a)-(f) the law referred to in Article 1, in the version in force before 1 January 2002, shall be entitled, under the conditions laid down in that Law, to the deduction from tax of further expenditure for the continuation of the investment concerned, incurred as from 1 January 2002. by 31 December 2004

3. The participants who have entered into the contract credit agreement with the bank providing the housing cash for the systematic collection of savings according to the rules laid down in the provisions on certain forms of housing promotion, and before 1 January 2002 they have acquired the right to deduction from the tax on expenditure incurred for the purposes laid down in Article 4. 27a par. 1 point 2 of the Act referred to in Article 1 1, in the version in force before 1 January 2002, shall be entitled, under the conditions laid down in that law, to a deduction from the tax of further sums paid into savings for the continuation of the systematic collection of savings only on that date. As from 1 January 2002, the savings and credit accounts and the same bank for the same bank as the home bank for the same amount as before 1 January 2002, shall be the same as that of the same bank. the time limit for the systematic collection of savings resulting from the contract credit agreement.

Article 5. [ Income limit on income] 1. If, in the years 1992 to 2001, the taxable person referred to in Article 3 para. 2 and Art. 4 par. 1, has acquired the right to deduct from the tax of the sums referred to in art. 27a par. 3 point 1 lit. (a) and (b) the law referred to in Article 1, in the version applicable before 1 January 2002. -the deductibility limit on income referred to in Article 26 par. 3 of the law referred to in Article 3 1, in the version in force before 1 January 1997, shall be reduced by the amount of the expenditure to be deducted from the income and the amount of the expenditure giving rise to the deductions from the tax referred to in Article 3 (1) of the basic Regulation. 27a par. 1 point 1 lit. (b)-(f) and point 2 of the Act referred to in Article 4 1, in the version applicable before 1 January 2002.

2. If, in the years 1992 to 2001, the taxable person referred to in paragraph 1. 1 and Art. 4 par. 2 and 3, acquired the right to deduct from the income of the quotas referred to in Article 26 par. 1 point 5 (a) (b)-(f) of the law referred to in Article 1, in the version applicable before 1 January 1997. -the tax deduction limit, as specified in Article 27a par. 2 of the Act referred to in Article 2 1, in the version in force before 1 January 2002, shall be reduced by 19% of the amount of expenditure to be deducted from income and 19% of the amount of expenditure giving rise to the payment of the tax deductions referred to in Article 1. 27a par. 1 point 1 lit. (b)-(f), and 30% of the amount of the expenditure giving rise to the deductions referred to in Article 27a par. 1 point 2 of the Act referred to in Article 1 1, in the version applicable before 1 January 2002.

Article 6. [ Application of provisions] 1. Article Recipe 27a par. 13 of the law referred to in art. 1, in the version applicable before 1 January 2002, shall apply to the events listed therein after 1 January 2002.

2. Article Recipe 45 par. 3a of the law referred to in Article 4 1, in the version applicable before 1 January 2002, shall apply to taxable persons who, before 1 January 2002. they have deducted from the tax expenditure incurred for the purchase of land or for the transfer of the land for perpetual usuup of land, and thereafter after 1 January 2002. that this land is or is a law.

Article 7. [ Information on the amount of the withdrawn contribution] 1. The housing companies are obliged to draw up for a calendar year, in triplicate, according to the established model, imitational information about the amount of the withdrawn construction or housing contribution transferred to the cooperative from 1 January 1992 (a), unless the taxable person makes a declaration that the contribution withdrawn was not deducted from his income or from the tax. By 31 January of the year following the tax year, the cooperatives shall transmit one copy of the information to persons who have withdrawn from the cooperative a construction or housing contribution, and the other copy shall be sent to the treasury responsible for the competent authority, residence of the taxable person.

2. The banks of the cash register shall be drawn up for the calendar year, in triplicate, according to the prescribed model, by name, in the cases referred to in Article 3 (2). 27a par. 13 points 4 and 5 of the Act referred to in Article 4 1, in the version in force before 1 January 2002, unless the taxable person makes a declaration that the withdrawn savings have not been deducted from his income or tax or on his or her parents ' income or tax, or that the savings withdrawn, after The contractual credit agreement for the period of systematic saving shall be disbursed in accordance with the objectives of the systematic saving on the account of the housing cash. By 31 January of the year following the tax year, the housing banks shall transmit one copy of the information to the taxable person and the other copy shall be sent to the treasury competent according to the place of residence of the taxable person.

3. [ 4] (repealed).

4. [ 5] The information referred to in paragraph 1. 1 and 2 shall be drawn up on the form according to the model laid down by the Regulation, by the Minister responsible for public finance.

Article 8. [ Deduction of tax expenditure] 1. Expenditure referred to in art. 27a par. 1 point 1 lit. (g) the law referred to in Article 1, as it stood before 1 January 2002, incurred until 31 December 2001, which were not covered by the tax calculated for the years 1997-2001, shall be deducted from the tax on the basis of the rules laid down in that Article. 27a par. 15 of the Act referred to in Article 4 1, in the version applicable before 1 January 2002.

2. Expenditure referred to in art. 27a par. 1 point 1 lit. (g) the law referred to in Article 1, in the version in force before 1 January 2002, incurred in 2002. are deductible from the tax, calculated for 2002, in the amount and on the basis of the rules laid down in Article 4. 27a of the law referred to in art. 1, in the version applicable before 1 January 2002.

Article 9. [ Application of provisions of the Act] The provisions of Article 4 3 para. 1 and Art. 4-8 shall apply mutatis mutandis to the taxable persons referred to in Article 4. 6 para. 1 of 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 2000 Nr 104, pos. 1104 and No. 122, pos. 1324 and 2001. No. 74, item. 784, Nr. 88, pos. 961 and No 125, pos. 1363 and 1369).

Article 10. [ Transitional provisions] 1. The provisions of Article 1 shall not apply between 2002 and 2003. 22 par. 2, 2a and paragraph 11 of the Act referred to in Article 4 1, in the version applicable before 1 January 2002.

2. In 2002:

1) the costs of obtaining income from the business relationship, the employment relationship, the cooperative employment relationship and the work of the levy amount to 96 PLN 26 gr per month, and for the fiscal year no more than 1.155 zł 12 gr,

2. if the taxpayer obtains the income referred to in point 1, simultaneously from several establishments, the costs of obtaining the income for the tax year may not exceed a total of 1.732 PLN 72 gr,

3. if the place of permanent or temporary residence of the taxpayer is located outside the place where the establishment is located, and the taxpayer does not obtain the allowance for the disconnection, the monthly costs of obtaining the income are 120 PLN 33 gr, and for the fiscal year a total of not more than 1,443 PLN 90 gr,

(4) where the taxable person obtains the income referred to in point 1, at the same time from several establishments, and the place of permanent or temporary residence of the taxable person is situated outside the place where the establishment is situated, and the taxable person does not obtain the an allowance for the disconnection, the costs of obtaining the income for the tax year may not exceed a total of 2.165 PLN 90 gr.

3. In 2003:

1) the costs of obtaining income from the business relationship, the employment relationship, the cooperative employment relationship and the effort amount are 99 zł 96 gr per month, and for the fiscal year no more than PLN 1.199 52 gr,

2. if the taxpayer obtains the income referred to in point 1, simultaneously from several establishments, the costs of obtaining the income for the tax year may not exceed a total of 1.799 PLN 37 gr,

3. if the place of permanent or temporary residence of the taxpayer is located outside the place where the establishment is located and the taxpayer does not obtain the allowance for the disconnection, the monthly costs of obtaining the income are 124 PLN 95 gr, and for the fiscal year a total of not more than 1.499 zł 40 gr,

(4) where the taxable person obtains the income referred to in point 1, at the same time from several establishments, and the place of permanent or temporary residence of the taxable person is situated outside the place where the establishment is situated, and the taxable person does not obtain the an allowance for the disconnection, the costs of obtaining the income for the tax year may not exceed a total of 2.249 zł 21 gr.

4. If the annual cost of obtaining the revenue, as referred to in paragraph 2 and 3, are lower than the expenditure on access to the establishment of work or work facilities by bus, rail, ferry or public transport, in the annual tax settlement these costs may be accepted in the amount of the expenditure actually incurred. incurred, documented only by imitation periodic tickets.

5. In the years 2002-2003 the provisions of the paragraph. 1-4 shall be taken into account in accordance with the provisions of Chapters 7 and 8 of the Act referred to in Article 1, respectively, the tax or advance payment of the payers ' tax and the tax return. 1.

Article 11. [ Deduction of contributions to universal health insurance] 1. In terms of deducting contributions to the universal health insurance against income tax determined in accordance with the provisions of the laws listed in art. 1 and 2, there is no application of art. 10 of the Act of 20 July 2001. to amend the Act on universal health insurance and some other laws (Dz. U. Nr. 88, pos. 961).

2. To determine the scale of the income tax for 2002. does not apply Article. 27 ust. 4 of the Act referred to in Article 4 1, in the version applicable before 1 January 2002.

Article 12. [ Delegation] The Minister responsible for public finance announces, by 31 December of the year preceding the tax year 2002, 2003 and 2004, by means of a notice, in the Official Journal of the Republic of Poland "Monitor Polski", the amount of the amount referred to in art. 26 par. 3 of the law referred to in Article 3 1, in the version in force before 1 January 1997, and the amount referred to in Article 4 (1) of the Regulation. 27a par. 2 of the Act referred to in Article 2 1, in the version applicable in the period 1997-2001, subject to art. 12a.

Art. 12a. [ Housing expenses of the taxable person] Between 2003 and 2004, the amount referred to in Article 3 (1) of the Financial Regulation. 26 par. 3 of the law referred to in Article 3 1 in the version applicable before 1 January 1997. and in art. 27a par. 2 of the Act referred to in Article 2 1 in the version in force from 1997 to 2001, cannot be reduced. To that end, for the determination of the amount referred to in Article 26 par. 3 of the law referred to in Article 3 1 in the version applicable before 1 January 1997. and in art. 27a par. 2 of the Act referred to in Article 2 1 in the version applicable between 1997 and 2001, is the highest in the period of validity of the Act, the conversion factor of 1 m 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.

Article 13. [ Implementing acts so far] The existing implementing acts shall remain in force until the adoption of the implementing acts on the basis of the statutory authorisations to be amended by this Act.

Article 14. [ Repealed provisions] With effect from 1 January 2002 loses power:

1. 2 of the Act of 21 November 1996. o amend the Act on Income Tax on Natural Persons (Dz. U. Nr. 137, pos. 638 and 1998 No. 74, item. 471),

2) the Act of 26 April 2001. with subsidies for the interest rates on loans granted for own flat (Dz. U. No 74, pos. 784),

3) the Act of 26 April 2001. with regards to the interest rate on loans granted for the renovation of residential buildings (Dz. U. Nr. 76, pos. 803).

Article 15. [ Application of provisions] The provisions of this Law shall apply to the taxation of income (losses) obtained from 1 January 2002, with the exception of Article 4 (1) of the basic Regulation. 1 point 9 (b) (a) the second indent, which shall apply to the revenue (revenue) obtained from 1 March 2002.

Article 16. [ Entry into force] [ 6] The Act shall enter into force on 1 January 2002, with the exception of:

1. 1 point 1 lit. (a) the first, second, fourth and fifth indents of the deletion of points 56 and 57, and lithium. (b) and point 2, which shall enter into force on 1 March 2002,

2. Article 11 (1) 2-which enters into force on the day of the announcement.

President of the Republic of Poland: A. Kwaśniewski

[ 1] On the basis of the judgment of the Constitutional Court of 27 February 2002. (Journal of Laws No 19, pos. 199) art. 1 point 1 lit. (a) second indent, in conjunction with Article 1 point 9, in the part where in Article 30 par. 1 of the Act of 26 July 1991. o Income tax on individuals (Dz. U. 2000 r. No 14, pos. 176, ost. 1. Dz. U. of 2001. Nr 125, pos. 1370) adds point 1b, and in relation to art. 1 point 18 in the part where he adds to the Act of 26 July 1991. o Income tax on individuals (Dz. U. 2000 r. No 14, pos. 176, ost. 1. Dz. U. of 2001. Nr 125, pos. 1370) art. 52a (e) 1 (1) and (2) and (2) 2, is in accordance with art. 2 and Art. 32 of the Constitution of Poland

On the basis of the judgment of the Constitutional Court of 22 May 2002 (Journal of Laws No 78, pos. 715) art. 1 point 1 lit. (a) second indent, in conjunction with Article 1 point 9, in the part where in Article 30 par. 1 of the Act of 26 July 1991. o Income tax on individuals (Dz. U. 2000 r. No 14, pos. 176, ost. 1. Dz. U. of 2002. Nr 25, pos. 253) adds point 1b and in connection with the Article 1 point 18 in the part where he adds to the Act of 26 July 1991. o Income tax on individuals (Dz. U. 2000 r. No 14, pos. 176, ost. 1. 2002 Nr 25, pos. 253) art. 52a (e) 1 (1) and (2) and (2) 2, 5 and 6, it is not inconsistent with art. 64 of the Constitution of Poland

[ 2] On the basis of the judgment of the Constitutional Court of 27 February 2002. (Journal of Laws No 19, pos. 199) art. 1 point 7 lit. (b) in so far as it changes the Article. 27b par. 2 of the Act of 26 July 1991. o Income tax on individuals (Dz. U. 2000 r. No 14, pos. 176 ze zm.), complies with art. 2 and of Article 217 Constitution of Poland.

[ 3] On the basis of the judgment of the Constitutional Court of 27 February 2002. (Journal of Laws No 19, pos. 199) art. 1 point 18 in the part where he adds to the Act of 26 July 1991. o Income tax on individuals (Dz. U. 2000 r. No 14, pos. 176, ost. 1. Dz. U. of 2001. Nr 125, pos. 1370) art. 52a (e) 5 point 1, to the extent that the flat-rate taxation of income (revenue) has been taxed on the monies collected by the taxable person before 1 December 2001. on the basis of contracts concluded before that date for a period of time marked where that contract has been terminated with the reasons for the non-taxable person's reasons on the part of the taxable person, is not in accordance with the provisions of Article 4 (1) of the Regulation. 2 of the Constitution.

On the basis of the judgment of the Constitutional Court of 27 February 2002. (Journal of Laws No 19, pos. 199) art. 1 point 18 in the part where he adds to the Act of 26 July 1991. o Income tax on individuals (Dz. U. 2000 r. No 14, pos. 176, ost. 1. Dz. U. of 2001. Nr 125, pos. 1370) art. 52a (e) Article 5 (1) is not incompatible with Article 5 (1). 32 of the Constitution of Poland

On the basis of the judgment of the Constitutional Court of 27 February 2002. (Journal of Laws No 19, pos. 199) art. 1 point 18 in the part where he adds to the Act of 26 July 1991. o Income tax on individuals (Dz. U. 2000 r. No 14, pos. 176, ost. 1. Dz. U. of 2001. Nr 125, pos. 1370) art. 52a (e) 5 point 1 in conjunction with paragraph 1. 6, understood as stating the beginning of the due date of the tax referred to in the paragraph. 6, at the date of termination of the contract provided for in Art. 52a (e) Article 5 (1) is compatible with Article 5 (1). 2 and it is not inconsistent with art. 32 of the Constitution of Poland

On the basis of the judgment of the Constitutional Court of 27 February 2002. (Journal of Laws No 19, pos. 199) art. 1 point 18 in the part where he adds to the Act of 26 July 1991. o Income tax on individuals (Dz. U. 2000 r. No 14, pos. 176, ost. 1. Dz. U. of 2001. Nr 125, pos. 1370) art. 52a (e) 5 point 2 in conjunction with paragraph 2. 6, understood as specifying the beginning of the due date of the tax referred to in those provisions, at the date of payment of all or part of the capital (including the capitalised interest), is in accordance with art. 2 and it is not inconsistent with art. 32 of the Constitution of Poland

On the basis of the judgment of the Constitutional Court of 22 May 2002 (Journal of Laws No 78, pos. 715) art. 1 point 18 in the part where he adds to the Act of 26 July 1991. o Income tax on individuals (Dz. U. 2000 r. No 14, pos. 176, ost. 1. Dz. U. of 2002. Nr 25, pos. 253) art. 52b, is inconsistent with art. 2 and Art. 31 par. 3 Constitution of Poland.

[ 4] Article 7 (1) 3 repealed by Art. 4 point 1 of the Act of 12 November 2003. amending the Personal Income Tax Act and some other laws (Journal of Laws No. 202, item. 1956). The amendment entered into force on 28 November 2003. and shall apply to the revenue (losses incurred) obtained from 1 January 2004.

[ 5] Article 7 (1) 4 in the version set by the Article. 4 point 2 of the Act of 12 November 2003. amending the Personal Income Tax Act and some other laws (Journal of Laws No. 202, item. 1956). The amendment entered into force on 28 November 2003. and shall apply to the revenue (losses incurred) obtained from 1 January 2004.

[ 6] Article 11 (1) 2 shall enter into force on 23 November 2001.