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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Article. 1. [income tax act of individuals] in the law of 26 July 1991 on income tax from natural persons (Journal of laws of 2000, no. 14, item 176, no. 22, item 270, no. 60, item 703, no. 70, item 816, no. 104, item 1104, no. 117, item 1228 and # 122, item 1324 and 2001 # 4 , item. 27, # 8, item. 64, No 52, item. 539, no. 73, item. 764, no. 74, item. 784, no. 88, item. 961, no. 89, item. 968, # 102, item. 1117, no. 106, item. 1150, no. 110, item. 1190 and No. 125, item. 1363 and 1370) is amended as follows: 1) article. 21: a) [1] in paragraph 1. 1:-point 4 shall be replaced by the following: "4) amounts received in respect of property insurance and, with the exception of: a) for compensation for damage to assets related to the business or the conduct of special departments of agricultural production, of which the income is taxed in accordance with article 5. 27 paragraph. 1, b) income received for investment insurance premium in relation to the insurance contract concluded on the basis of the provisions of the business of insurance in the case of insurance related to equity funds, referred to in article 1. 30 paragraph. 1B, "shall be deleted, point 5, point 19 shall be replaced by the following:" 19) the value of the benefits paid by the employer in respect of accommodation of workers in hotels and private houses rented to collective objectives, "in paragraph 52 at the beginning, the words" interest and "-deleted paragraphs 54, 56, 57 and 69,-paragraph 67 and 68 shall be replaced by the following:" 67) the value of the special benefits in kind received by an employee , financed in its entirety from the resources of the social welfare fund or funds of trade unions – to the amount not exceeding half of the fiscal year of the amount of the lowest remuneration for work, issued on the basis of separate provisions, by December of the year preceding the tax year; occasional benefits in kind are in particular: vouchers, Christmas packages for children, tickets to sporting events or cultural, 68) the value of the won in competitions and games organized and issued (published) by the mass media (press, radio and television) and competitions from the fields of science, culture, art, journalism and sports, and also awards bonus sales – if the one-time value of these winnings or prizes shall not exceed the amount of the lowest remuneration for work , issued on the basis of separate provisions, by December of the year preceding the tax year; exemption from tax does not apply to bonus sales awards awards received by the taxpayer in connection with the activities carried out by the non-agricultural economic activities, income from this activity, "(b)), after paragraph. 5 c the following paragraphs. 5 d are added: "5 d. The income referred to in paragraph 1. 1 point 4 (b). (b)), is the difference between the amount paid and the sum of contributions paid to insurance, which have been transferred to the capital fund. ", c) in paragraphs 1 and 2. 9, the words "article. 27A para. 1 paragraph 3 (b). (c)) and (d)) "shall be replaced by" article. 27A para. 1 point 2 (a). (b)), and (c)) "2) article. 23 in paragraph 1. 1 in point 38 at the end, the words "in the event of liquidation of an investment fund" 3) article. 26 in paragraph 1. 7 the period at the end is replaced by a comma and the words "except that, if the subject of donations are money, expenditure on the objectives set out in paragraph 1. 1 paragraph 9 shall be determined on the basis of proof of payment, to a bank account of the recipient. "

4) after article. 26A adds. 26B shall be added: ' Article. 26B. 1. From the base of the calculation of the tax, determined in accordance with article 8. 26 paragraph. 1, shall, subject to paragraph 2. 2-4, actually incurred in the tax year, expenditure on the payment of interest on the loan (loans) granted to the taxpayer to finance investment in order to meet their own housing needs, related to: 1) the construction of a residential building or 2) shall be accompanied by the contribution of the work or housing to the housing cooperative to acquire rights to the newly built residential building or dwelling in this building, or 3) the purchase of newly built residential building or dwelling in this building from the community or from a person that built this building in the exercise of economic activity, or 4) superstructure or development of the residential building or reconstruction (adaptation) in delivery of uninhabited building, its parts or in delivery of uninhabited areas for residential purposes, which resulted in the rise of self-contained flats that meet the requirements set out in the provisions of the construction law.

2. The deduction referred to in paragraph 1. 1, apply if: 1) credit (loan) was granted to the taxpayer after 1 January 2002, 2) credit (loan) was granted by the entity authorized pursuant to the provisions of the banking law or the provisions of the cooperative credit unions offices to grant loans (loans), and with the agreement of the credit (loans) shows that it is about one of the investments referred to in paragraph 1. 1, 3) the investment referred to in paragraph 1. 1 applies to residential buildings or residential premises on the territory of the Republic of Poland designed in residential construction in local zoning, in the absence of this plan is specified in the decision of the zoning and land use, issued on the basis of the laws in force, 4) investment referred to in paragraph 1. 1 has been completed before the expiry of a period of three years from the end of the calendar year in which you obtained the building permit within the meaning of the construction law, and completion of the investment was not earlier than in 2002 and was confirmed by the specified in the provisions of the building permission for the use of a residential building or, in the absence of the obligation to obtain-notice of completion of such building, and: a) in the case of investment referred to in paragraph 1. 1 point 2 – cooperative agreement condominiums right to a dwelling or the agreement on the establishment of separate ownership of the dwelling, where one of the parties is a taxable person, or by the transfer of the ownership of the House, b) in the case of an investment referred to in paragraph 1. 1 paragraph 3 – agreement, in the form of a notarial deed, transfer the ownership of a residential building or dwelling, 5) to the testimony referred to in the article. 45, submitted for the year in which for the first time made the deduction referred to in paragraph 1. 1, the taxpayer will join statement, according to the specified pattern, with a height of all incurred expenses associated with the investment, including the amount of expenditure documented invoices issued by tax payers of tax on goods and services that do not have a of exemption from this tax, 6) the interest referred to in paragraph 1. 1: a) has actually been paid, and the amount and date of payment are documented proof issued by an entity referred to in paragraph 2 (b)) are not included in cost of revenue or are not returned to the taxable person, in any form, except that the returned interest increased, the basis for calculating tax, c) are not deducted from income on the basis of article. 11 of the Act on a flat-rate income tax, 7) a taxable person or his spouse does not use or do not use deductions from income (revenue) or tax expenses incurred for their own housing, intended for: (a) the purchase of land) or charge transfer of perpetual land use for the construction of a residential building, b) construction of residential building, c) contribution to building or housing to the housing cooperative, d) purchase of newly built residential building or dwelling in this building from the community or from a person that built this building in carrying out economic activity, e) superstructure or expansion of a building for residential purposes, f) rebuilding the attic, dryer or adaptation of another room for rent and dwelling in a newly built residential building, to settle this, g) the systematic accumulation of savings on current account credit Bank leading the money for housing, according to the rules specified in separate regulations.

3. The deduction referred to in paragraph 1. 1, are not subject to interest on loans: 1) provided from the resources of the National Housing Fund to social housing and housing cooperatives on venture investment and construction to build housing for rent and share a dwelling on the principles of a cooperative tenancy right to the premises on the basis of the provisions of certain forms of promoting housing, 2) provided by the Housing Fund on the terms specified in the rules about some forms of promoting housing construction 3) awarded by construction unions on the terms specified in the rules about the ticket offices of construction unions and support by the State for housing, saving 4) provided for the removal of the effects of floods on the principles set out in the rules about support payments to interest on bank credits granted for the removal of the effects of floods, 5) covered by the redemption of the interest from the funds of the State budget on the principles set out in the rules about State aid in the repayment of certain home loans , a refund guarantee premium paid to banks,


6) used for the acquisition of land or the right of perpetual use of land in connection with an investment referred to in paragraph 1. 1; in the case of the use of credit to the objectives set out in paragraph 1. 1, and for the acquisition of land or the right of perpetual use of land shall not be subject to the deduction of interest on the part of credit established in the proportion in which they are spending on the acquisition of land or the right of perpetual use of land in total expenditure referred to in paragraph 1. 2 paragraph 5.

4. The deduction referred to in paragraph 1. 1, covers only interest: 1) accrued for the period from 1 January 2002, subject to the provisions of paragraph 2. 5 and paid from that date, 2) from that part of the loan that does not exceed an amount corresponding to the amount determined in accordance with article 4. 27A para. 2, established in the year of completion of the investment.

5. the Deduction referred to in paragraph 1. 1 shall be made at the earliest for the tax year in which you completed the investment.

6. The interest referred to in paragraph 1. 4, paid before the year referred to in paragraph 1. 5, can be deducted from the base to calculate the tax for the tax year in which the taxpayer first deducted interest.

7. The interest referred to in paragraph 1. 4, paid before the year referred to in paragraph 1. 5 can be deducted from the tax base also in the tax year immediately following the year in which the taxpayer first lost interest; in this case, the deduction shall be subject exclusively to the difference between the sum of the percentage per to deduct and the amount of interest actually deducted in the year in which the taxpayer made the first deduction.

8. the expenditure referred to in paragraph 1. 1, apply to interest paid jointly by both spouses. If the spouses are subject to separate tax-deductions shall be made, in accordance with the conclusions contained in the affidavits, or from the income of each spouse, in a proportion specified in the request, or on the income of one of the spouses.

9. The proper Minister of public financies shall determine, by regulation, the pattern of the statements referred to in paragraph 1. 2 paragraph 5, together with an explanation as to how to fill it. "

5) art. 27 shall be replaced by the following: "Article. 27.1. Income tax, subject to article 22. 28-30 and article. 44 paragraph 1. 4, gets from the base of its calculations according to the following scale: the basis of calculation of the sales tax in the tax over to 37.024 19% of calculation basis minus the amount of $518 16 gr 37.024 6.516 74.048 zł 40 gr + 30% of the excess over $37.024 74.048 17.623 $60 gr + 40% of the excess over $74.048 2. If taxpayers who reach only income from pensions not subject to increase pursuant to art. 55 paragraph 1. 6, after deduction of the tax according to the scale referred to in paragraph 1. 1, remains the amount income less than the amount which is 20% of the upper limit of the first compartment of the tax scale referred to in paragraph 1. 1, on an annual basis, the tax shall be determined only in the amount of the excess over that amount.

3. the provision of paragraph 1. 2 shall apply, if the law to those referred to in the benefits and the tax obligation existed on 1 January 1992, or formed, ranging from benefits payable from that date.

4. starting from the fiscal year 2003, the amount by which the tax is reduced or the advance referred to in the first period of the scale referred to in paragraph 1. 1, is subject to tax in any year, the increase in the extent corresponding to the increase in the prices of consumer goods and services during the first three quarters in the year preceding the tax year relative to the same period of the previous year.

5. Starting with the tax year 2004, set out in the scale referred to in paragraph 1. 1, the ranges of income, taxable, subject to each tax year increased to the extent corresponding to the increase in the prices of consumer goods and services during the first three quarters in the year preceding the tax year relative to the same period of the previous year.

6. The price increase as referred to in paragraph 1. 4 and 5, is determined by the President of the Central Statistical Office in its communication on consumer price index for the first three quarters of the year preceding the fiscal year compared to the same period of the previous year, published on the basis of the provisions on taxes and fees in the official journal of the Republic of Poland.

7. The proper Minister of public financies within 30 November of the year preceding the tax year determines, by regulation, on the basis of a communication referred to in paragraph 1. 6, the income tax scale for the next fiscal year and the amount referred to in article 1. 30 paragraph. 1, paragraph 3, taking into account the terms and rules referred to in paragraph 1. 4 and 5.

8. If the taxpayer in addition to taxable income income tax reaches also the proceeds of revenue sources outside the territory of the Republic of Poland, exempt from tax under art. 21(1). 1, point 33 or section 66, the income tax shall be determined as follows: 1) to the income subject to income tax adds of income exempt from this tax and from the amount of that income tax is calculated according to the scale referred to in paragraph 1. 1, 2) is determined by the rate of this tax to the calculated sum of income, 3) determined in accordance with paragraph 2 interest rate applies to taxable income income tax.

9. where the persons referred to in art. 3, reach also the proceeds of revenue sources located outside the territory of the Republic of Poland and the income of those in a foreign country are subject to income tax, not the circumstances referred to in article 1. 21(1). 1, paragraph 33, and the agreement on preventing double taxation concluded with that state otherwise provides, the earnings of these connects to the revenues from the revenue sources in the territory of the Republic of Poland. In this case, from the tax computed on the total amount of the income shall be deducted an amount equal to the tax the income tax paid in the foreign country. The deduction is not, however, exceed that part of the tax as computed before the deduction is given, which in proportion is attributable to the income derived in a foreign country.

10. If the tax authorities or bodies of the tax audit shall determine, on the basis of article. 25, the income of the taxpayer in higher (loss of lower) than declared by the taxpayer in connection with transactions referred to in article 1. 25A, and the taxpayer does not provide the authority required by the provisions of the tax documentation – the difference between the income declared by the taxable person and specified by those authorities of the tax to the rate of 50%. "

6) art. 27A is replaced by the following: "Article. 27.1. Income tax from persons referred to in article 1. 3 paragraphs 1 and 2. 1, calculated in accordance with art. 27, reduced in accordance with article 5. 27B by the amount of the premiums for universal health insurance, reduce on the principles referred to in paragraph 1. 2-15, if the taxation year the taxpayer: 1) has suffered its own expenses for housing, renovation and modernization-occupied on the basis of title-a residential building or dwelling and deposit to the housing cooperative or community facilities Fund extracted, created on the basis of separate provisions, 2) incurred expenses for: a) access children and adoptees to primary schools, secondary schools, secondary school and upper secondary in this z oddziałami integracyjnymi, special schools, sports and sports Championship and art schools, situated outside the town of permanent or temporary residence of the children, b) paid training and professional development of the taxpayer, (c)) paid training in higher education, within the meaning of the higher education provisions or rules about higher vocational schools, d) the purchase of instruments and scientific assistance, computer programs, and professional publications directly related to the exercise of the profession and the work they do.

2. The basis for the determination of the applicable amount of the deductions from tax for the expenditure referred to in paragraph 1. 1 paragraph 1 shall be determined on the basis of amount representing the product of 70 m2 usable area and the conversion ratio of 1 m2 of usable area of a residential building, established for the purpose of calculating the premium warranty from contributions to the savings passbooks housing for the third quarter of the year preceding the tax year.

3. The amount by which the tax is reduced, may not exceed: 1) for the tax 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 you do not have been charged to the cost of the deductible, but not more than 19% of the amount which is three times the lowest remuneration for work, issued on the basis of separate provisions, by December of the year preceding the tax year c) 19% of the expenditure referred to in paragraph 1. 1 point 2 (a). (c)), but not more than the amount of the lowest remuneration for work, issued on the basis of separate provisions, by December of the year preceding the tax year d) 19% of the expenditure referred to in paragraph 1. 1 point 2 (a). (d)), but not more than 19% of the amount which is three times the lowest remuneration for work, issued on the basis of separate provisions, by December of the year preceding the tax year


2) in each period of three consecutive years, starting from 1 January 2003, in the case referred to in paragraph 1. 1 paragraph 1 – 19% of the amount of the incurred expenses, but not more than: a) 3% of the amount referred to in paragraph 1. 2, in the first year of each three-year period-if the expenses relate to residential buildings or deposits to extract facilities Fund of cooperative housing or community housing, b) 2.5% of the amount referred to in paragraph 1. 2, in the first year of each three-year period-if the expenses relate to residential premises-except that in the case of overlapping entitlement to deduction of expenditure referred to in point (a). a) and (b)), the total amount of deductions does not exceed the amount of the limit specified in paragraph (a). a). 4. If the taxpayer by making the renovation or upgrading of a residential building or dwelling, shall bear the expenditure on the renovation or modernisation of gas installations, devices, eksplozymetrycznych or gas appliances and therefore these expenses exceed the limits of deductions referred to in paragraph 1. 3, paragraph 2, the amount of the deductions shall be increased by 0.5% of the amount referred to in paragraph 1. 2.5. Reduce the tax on the principles referred to in paragraph 1. 3 paragraph 2 and in paragraph 3. 4 can be made in the tax year in which the sum of the expenditure incurred by a 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 the first year of this period.

6. the amount of the expenditure on the objectives set out in paragraph 1. 1 shall be determined on the basis of documents confirming their bear, except that: 1) expenditure on the objectives set out in paragraph 1. 1 paragraph 1 and paragraph 2 (a). (d)) shall be determined on the basis of an invoice issued by the taxable person only tax on goods and services, the system.ini file from the exemption from this tax, or proof of customs clearance, and, in the case of deposits to extract the Interior fund housing or community housing-based proof of the deposit, 2) expenditure on the objectives set out in paragraph 1. 1 point 2 (a). (a)) shall be determined on the basis of registered periodic ticket on the commute by public bus, rail and ferry.

7. Deductions apply if: 1) expenditure for the purposes referred to in paragraph 1. 1 have not been deducted from the lump sum from the revenue that are carried on the basis of article. 14 of the Act on a flat-rate income tax and are not included in cost of revenue or are not returned to the taxable person, in any form, except that the returned the expenses have been charged to the income subject to taxation, 2) expenditure referred to in paragraph 1. 1 paragraph 1 apply to residential buildings or residential premises located in the territory of the Republic of Poland, 3) expenditure referred to in paragraph 1. 1 point 2 (a). (d)) incurred by taxable persons achieving revenue referred to in article 1. 12 paragraph 1. 1 and 6.

8. the expenditure referred to in paragraph 1. 1 point 2 (a). (b)), subject to the deduction, shall be deemed to be expenses: 1) training in the forms of school and out-of-school, referred to in the provisions on terms and conditions of professional qualifications and general education adults, 2) to submit to an examination for the qualification title, 3) learning a foreign language in forms organized by bodies active in this area.

9. the expenditure referred to in paragraph 1. 8, are deductible if they are not tax deductible, on the basis of paragraph 1. 1 point 2 (a). c). 10. The amount of deductions from tax, determined in accordance with paragraph 4. 3 (1) (a). (a)) and paragraph 2, concerns the total of both spouses, except for spouses, which was held in the separation. If the spouses: 1) shall be subject to separate tax-deduction shall be made in accordance with the conclusions contained in the affidavits of the annual tax or each of the spouses, in the proportions indicated in the application, or from the tax of one of the spouses, 2) before the marriage, during the period of validity of the Act, the benefit from the tax deductions for the purposes referred to in paragraph 1. 1 paragraph 1, the amount of the deductions made decreases amount of deductions laid down in accordance with paragraph 1. 3 paragraph 2, 3) for the duration of the marriage or separation used, during the period of validity of the Act, with deductions from the tax for the purposes referred to in paragraph 1. 1 paragraph 1, then the marriage is terminated or has been imposed separation – the possibility for each of them the amount of deduction shall be reduced by the amount of the deductions made during the marriage or the separation, in the amount of 50% of these deductions, if they were taxed together, and if they were taxed separately – in the amount of the deductions made by each of them.

11. The right to the deduction referred to in paragraph 1. 1 point 2 (a). (c)), the taxable person shall be entitled to kształcącemu in higher education, if not completed 35 years of age, and the taxable person, on which the maintenance remains a person enrolled, unless the person is under 25 years of age and does not get the revenue, with the exception of income: 1) taxed in accordance with article 5. 28 and 30, 2) exempt from income tax, 3) in the amount of the non-injurious the obligation to pay tax.

12. the amount of the deductions from tax, determined in accordance with paragraph 4. 3 (1) (a). (c)), in the case of expenditure on education of the child or adopted, including both parents. Within the limit of the parents of the expenditure incurred for the benefit of children and adoptees shall be deducted from the tax of one of the parents or from tax both in the proportion specified by them in the testimonies.

13. the Deductions from tax expenses for the purposes referred to in paragraph 1. 1 shall not be made from the flat-rate income tax, subject to article 22. 14 of the Act on a flat-rate income tax.

14. If the taxpayer used the deductions from income (income) or with titles of expenditure incurred for the purposes referred to in paragraph 1. 1, and then after a year in which the deduction was made, has deducted refund of expenditure, with the exception of when the amounts recovered have been charged to the income subject to taxation, to income (revenue) or tax due for the year in which there were these circumstances shall be respectively the amount previously deducted.

15. the amount of the deductions from tax, calculated in accordance with paragraph 1. 3 paragraph 2 and paragraph 3. 4, exceeding the amount of tax calculated in accordance with article 5. 27, is deductible from the tax computed for the following years, until her deduction.

16. The proper Minister of public financies Announces, to 31 December of the year preceding the tax year, by means of a notice in the official journal of the Republic of Poland, the amount referred to in paragraph 1. 2.17. The competent Minister land and residential, in consultation with the competent Minister of public financies, shall determine, by regulation, the scope and the types of expenditure referred to in paragraph 1. 1 paragraph 1 and in paragraph 2. 4, bearing in mind in particular the need to meet the basic housing needs of the taxpayer.

18. The competent Minister and education, in consultation with the competent Minister of public financies, shall determine, by regulation, the types of instruments and scientific assistance, referred to in paragraph 1. 1 point 2 (a). (d)), taking into account the need to ensure the proper exercise of the profession. "

7) article. 27B: a) in paragraphs 1 and 2. 1 point 2 shall be replaced by the following: "2) taken in the fiscal year by the payer in accordance with the provisions of universal health insurance," (b)) [2] in paragraph 1. 2 the words "9%" shall be replaced by "7,75% ' 8) article. 29 in the paragraph. 1. in paragraph 1, the words "6"-8 "shall be replaced by ' 6-9 ' 9) article. 30: a) in paragraphs 1 and 2. 1:-in the initial sentence, after the words "be levied on them", the words ", subject to article 22. 52A, "after paragraph 1a the following point 1b and 1 c are inserted:" 1b) of the interest or other income from the funds in the account of the taxpayer or in other forms of saving, storage or investment, carried out by the authorised on the basis of separate provisions, with the exception of cash collected in the context of their economic activities is 20% of the obtained income, 1 c) on income from share capital fund – 20% of the paid amount of income , "-paragraph 3 is replaced by the following: ' 3) from the revenue referred to in article 1. 13 paragraph 2 and 5 – 8, if the amount of the duties specified in the contract concluded with a person who is not an employee of the payer does not exceed £ 143 – 20% of the revenue, "in paragraph 12 of the period is replaced by a comma and the following paragraph 13:" 13) one-off compensation for shortening the period of notice, paid soldiers dismissed from professional military service on the basis of article. 14 paragraph 1. 2 of the Act of 25 May 2001 of the reconstruction and modernisation of the technical and financing of the Polish armed forces in the years 2001-2006 (Journal of laws No. 76, item 804 and # 85, poz. 925) – 20% of the income. ", (b)) (2). 1a is replaced by the following:


"1a. the provisions of paragraphs 1 and 2. 1 paragraphs 1, 1a, 1b and 1 c shall apply taking into account the agreements on preventing double taxation, which is the Republic of Poland, the applicable rate resulting from those agreements or niepobranie tax in accordance with these agreements is possible only after obtaining from the taxpayer's proof of his residency abroad for tax purposes issued by the competent tax administration (certificate of residence). " , c) after paragraph 1. 1A the following paragraphs. 1B and 1 c are inserted: ' 1b. By equity funds, referred to in paragraph 1. 1 paragraph 1 c, means investment funds operating on the basis of the provisions of the investment funds and other funds of the nature, including funds operating on the basis of the provisions of the insurance business, excluding pension funds, referred to in the rules on the organisation and functioning of the pension funds.

1 c. If it is not possible to identify the umarzanych units in the investment funds, investment certificates redeemed or umarzanych in these funds or otherwise unicestwianych titles participate in equity, it is assumed that in turn are subdivisions, certificates or titles ranging from the acquired by the taxpayer at the earliest (FIFO). ", (d)) (2). 3 is replaced by the following: "3. the flat-rate tax referred to in paragraph 1. 1 paragraphs 1, 1a and 1b and paragraph 2-5 and paragraph 9, 11-13, without reducing the income of expenses. The income referred to in paragraph 1. 1 paragraph 1 c, not shall be reduced by the losses arising from participation in the equity or other capital losses on cash and property rights, incurred in the tax year and in previous years. ", e) (2). 5 shall be replaced by the following: "5. Starting with the tax year 2003, each year is to increase the amount referred to in paragraph 1. 1 paragraph 3 – to the extent corresponding to the price increases referred to in article 2. 27 paragraph. 4. "10) article. 34: a) of paragraph 1. 1 shall be replaced by the following: "1. the scheme shall as agents to download the advance monthly from paid directly by those authorities of the pensions, allowances, cash from social security, pensions, structural and cash benefits for civilian victims of war.", b) in paragraph 2. 7, the words "of pensions and annuities structured" shall be replaced by "of pensions, annuities and structured cash benefits for civilian victims of war", c) (2). 8 shall be replaced by the following: "8. the authorities of the scheme do not make the annual tax calculation for taxpayers that only income from unemployment benefits or cash benefits for civilian war victims, paid directly by those authorities, and shall draw up a notice referred to in article 1. 39, according to the rules referred to in paragraph 1. 7. "d) in paragraphs 1 and 2. 9:-in paragraph 2, the words "in article 4. 26 paragraph. 1 point 2, 5 – 7 and 9 and in this article. 27A "shall be replaced by ' in article 2; 26 paragraph. 1 paragraphs 2, 5, 6 and 9, art. 26B. 27A ", in paragraph 4, the words" article. 27 paragraph. 5 "is replaced by" article. 27 paragraph. 8. ", e) in paragraphs 1 and 2. 10 the words ' pensions or social security benefits or rent structural "shall be replaced by" pensions, or social security benefits, or rent the structural or cash benefits for civilian war victims ' 11) article. 37 in paragraph 1. 1 in paragraph 2, the words "in article 4. 26 paragraph. 1 paragraphs 2, 4, 6, 7 and 9 and in this article. 27A "shall be replaced by ' in article 2; 26 paragraph. 1 paragraphs 2, 4, 6 and 9, art. 26B. 27A "12) article. 41: a) paragraph 4 shall be deleted. 3A, b) (2). 4 shall be replaced by the following: "4. the Agents referred to in paragraph 1. 1 and entities entitled on the basis of separate regulations for the conduct of gaming and betting, to keep the accounts of taxpayers or to collect cash taxpayer in other forms of saving, storing, or invest, are required to charge a flat-rate income tax from the payments made or placed at the disposal of the taxpayer money or monetary value from: 1) income referred to in article 1. 29, paid to the persons referred to in art. 4, 2) income (revenue), referred to in article 1. 30 paragraph. 1 paragraphs 1 to 4. ', c) after paragraph 1. 6 the following paragraphs. 6a is inserted: ' 6a. Military authority, as the payer, is obliged to charge a flat-rate income tax of made payments referred to in article 1. 30 paragraph. 1 paragraph 13. "

13) article. 42: a) in paragraphs 1 and 2. 1 in paragraph 2, after the words "paragraph. 4-6 ", the words" and 6a, b) in paragraph 2. 2 in paragraph 1 after the words "article. 4 "the words" and the tax authorities competent in matters of taxation of foreign persons ", c) in paragraphs 1 and 2. 3, the words "and paragraph 2. 3A "14) article. 42B in paragraph 1 after the words "article. 42 ", the words" paragraphs 1 and 2. 2 paragraph 1 and 15) shall be deleted. 44A and 44b;

16) article. paragraph 45. 3A is replaced by the following: ' 3a. In cases of: 1) referred to in article 1. 27A para. 14, 2) reimbursement of previously paid and deducted contributions for universal health insurance-the taxpayer is obliged to demonstrate and added the amount previously deducted as income (revenue) or tax due for the tax year in which these circumstances. "

17) article. 45B, paragraph 1 is replaced by the following: "1) Declaration and the information referred to in article 1. 28 paragraph 1. 4, art. 34 para. 5 and 8, art. 35 paragraph 1. 7 and 10, art. 38 paragraph 2. 1, art. 39 paragraph 1. 1, art. 42 paragraph 1. 2 and 3, article. 42A. 43 paragraph 1. 1 and art. 44 paragraph 1. 3A, 6, and 6a, paragraph 1. 6 c of paragraph 4 and paragraph 3. 8.0 "18) [3] on the article. 52 the following article. 52A and 52b are inserted: "Article. 52A. 1. Shall be exempt from income tax: 1) interest receivable and discount on securities issued by the Treasury and bonds issued by government entities is acquired by the taxpayer before 1 December 2001, 2) income (revenue), referred to in article 1. 30 paragraph. 1 paragraph 1b, if they are paid or placed at the disposal of the taxpayer from funds accumulated by the taxpayer before 1 December 2001, on the basis of contracts concluded for a specified period of time prior to that date, 3) revenue from participation in capital funds, referred to in article 1. 30 paragraph. 1 paragraph 1 c, if the income is paid to the taxpayer on the basis of contracts concluded or records made by the taxpayer before 1 December 2001; the exemption shall not apply to income received as a result of the accession of the taxable person to make the program saving with investment fund, regardless of the form of the programme-in terms of income from deposits (contributions) to the Fund carried out as from 1 December 2001, subject to art. 21(1). 1 paragraphs 58 and 59, 4) housing bonuses credited to a State savings accumulated before 1 January 2005 on a personal account of the target saving under the provisions of the construction unions offices and support by the State for housing, saving 5) interest and guarantee bonuses from contributions in the books.

2. the exemption referred to in paragraph 1. 1, point 2, shall not apply to income (revenue) from the funds by the taxpayer before 1 December 2001, on the basis of contracts concluded for a specified period of time before that date – paid or placed at the disposal on the basis of these contracts changed, extended or renewed as from 1 December 2001.

3. If the payment of income (revenue) is apparent from the agreements concluded during the period from 1 December 2001 to 28 February 2002, the tax referred to in article 1. 30 paragraph. 1 paragraph 1b, shall be in the amount of attributable pro rata to the period in which the taxpayer is not entitled to an exemption on the basis of paragraph 1. 1 point 2.

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

5. the exemption referred to in paragraph 1. 1, point 2, shall not apply to income (revenue) from the funds by the taxpayer before 1 December 2001, on the basis of contracts concluded for a specified period of time prior to that date, in the case where the agreement: 1) was terminated before the expiry of the period for which it is concluded, regardless of the reason for this solution, 2) provides for the possibility of the payment of all or part of the capital , including capitalized interest, accumulated by the taxpayer during the duration of the contract, and the taxpayer has exercised that option.

6. In the case referred to in paragraph 1. 5, entitled on the basis of separate regulations to the taxpayer's account or to collect cash taxpayer in other forms of saving, storing, or invest, gets the tax referred to in article 1. 30 paragraph. 1 paragraph 1b, on the date of termination or withdrawal of all or part of the capital referred to in paragraph 1. 5 paragraph 2. The provision of paragraph 1. 3 and art. 42 shall apply mutatis mutandis, except that the tax be levied on total income (revenue) earned as from 1 March 2002.

Article. 52B. 1. In the period from 1 January 2002 to 31 December 2003 are taxable amount representing capital turnover within the meaning of the foreign exchange law, transferred abroad by individuals.

2. The flat-rate tax is levied on the transfer abroad of the amount referred to in paragraph 1. 1, and 2% of this amount.


3. for the collection of flat-rate tax in the amount specified in paragraph 1. 2 to financial institutions acting in accordance with the provisions of the foreign exchange law, pass the amount referred to in paragraph 1. 1. in the event of inability to withhold tax shall apply mutatis mutandis provision art. 41 paragraph 1. 7.4. If the amount referred to in paragraph 1. 1, are transmitted abroad without going through the institutions referred to in paragraph 1. 3, to the calculation and payment of tax, in accordance with paragraph 1. 1 and 2, is obliged to the taxable person supplying those amounts.

5. as regards the flat-rate income tax payments shall apply the provisions of article 4. 42 paragraph 1. 1 paragraph 2 and paragraph 3. 2 paragraph 2. "

Article. 2. [Act on the flat income tax] Act of 20 November 1998 on a flat-rate income tax of certain revenues by natural persons (Journal of laws No. 144, item 930, 2000, no. 104, item 1104 and # 122, item 1324 and 2001 No. 74, item. 784, no. 88, item 961 and # 125, item 1363 and 1369) is amended as follows : 1) article. 3, the words "and No. 104, item. 1104 "is replaced by", no. 104, item. 1104, no. 117, item. 1228 and # 122, item. 1324 and 2001 No 4, item. 27, # 8, item. 64, No 52, item. 539, no. 73, item. 764, no. 74, item. 784, no. 88, item. 961, no. 89, item. 968, # 102, item. 1117, no. 106, item. 1150, no. 110, item. 1190, no. 125, item. 1363 and 1370 and # 134. 1509 "2) article. 11: a) in paragraphs 1 and 2. 1, after the words "article. 26 paragraph. 1 "the words" and in the article. 26B ", b) in paragraph 2. 2, after the words "article. 9. 3 and 3a "adds a comma and the words" and article. 26 paragraph. 5-7 ' is replaced by ' article. 26 paragraph. 5-7 and art. 26B "3) article. 14: a) in paragraphs 1 and 2. 1 the words "paragraph 3 (b). (b)) "shall be replaced by ' paragraph 2 (a). (d)) ", (b)) (2). 2 shall be replaced by the following: "2. in the case of making deductions referred to in paragraph 1. 1, shall apply mutatis mutandis the provisions of article 4. 27A para. 2, paragraph 1. 3 (1) (a). a)-(c)) and paragraph 2, paragraph 1. 4-6, para. 7, points 1 and 2, paragraph 1. 8-12 and 14-17 of the income tax Act and art. 3 paragraphs 1 and 2. 1 and art. 4-8 of the Act of 21 November 2001 amending the law on income tax of individuals and the law on a flat-rate income tax of certain revenues by natural persons (Journal of laws No. 134, poz. 1509). "

4) article. 31 in paragraph 1. 2 the words "9%" shall be replaced by "7,75%" 5) article. 44 in the paragraph. 2 the words "9%" shall be replaced by "7,75%".

Article. 3. [the acquisition of the right in the years 1992-1996] 1. To taxable persons who, in the period 1992 to 1996 have acquired the right to deduct from income the expenditure incurred for the purposes referred to in article 1. 26 paragraph. 1 point 5 and 5a of the Act referred to in article 1. 1, in the version in force before 1 January 1997, and these expenses do not include coverage of income achieved between 1992 and 2001, has the right to deduct these expenses on the principles referred to in article 1. 26 paragraph. 8 and 9 of the Act referred to in article 1. 1, in the version in force before 1 January 1997.

2. Taxable persons who, in the years 1992-1996, acquired the right to deduct from income the expenditure incurred for the purposes referred to in article 1. 26 paragraph. 1, paragraph 5 (b). (b)), e) and (f)) of the Act referred to in article 1. 1, in the version in force before 1 January 1997, and made further expenditure on the construction of this residential building, superstructure or expansion of the residential building or remodeling that attic, dryer or adaptation of another room for residential purposes and finish this dwelling in a newly built residential building, to settle this place, shall have the right to deduct those expenses incurred from 1 January 1997 to 31 December 2004 on the principles referred to in article 1. 26 of the Act referred to in article 1. 1, in the version in force before 1 January 1997.

Article. 4. [the acquisition of the right in the years 1997-2001] 1. Taxpayers, who between 1997 and 2001 have acquired the right to the deduction from tax expenses incurred for the purposes referred to in article 1. 27A para. 1 (1) (a). a)-(f)) and paragraph 2 of the Act referred to in article 1. 1, in the version in force before 1 January 2002, and the deduction does not have coverage in the tax calculated for these years, shall have the right to make these deductions on the principles set out in this Act.

2. Taxable persons who, in the years 1997-2001 acquired the right to the deduction from tax expenses incurred for the purposes referred to in article 1. 27A para. 1 (1) (a). a)-f) of the Act referred to in article 1. 1, in the version in force before 1 January 2002, shall be entitled, on the principles set out in this law, the right to deduct from the tax for further expenditure to continue the investment incurred as from 1 January 2002 to 31 December 2004.

3. Taxable persons who have concluded an agreement on the loan contract with the Bank, carrying out money for housing the systematic accumulation of savings, according to the rules set out in the regulations for certain forms of promoting housing construction, and before 1 January 2002 acquired the right to the deduction from tax expenses incurred for the purpose referred to in article 1. 27A para. 1 point 2 of the Act referred to in article 1. 1, in the version in force before 1 January 2002, shall be entitled, on the principles set out in this law, the right to deduct from the tax further amounts deposited savings to continue systematic savings only on the same account to credit unions and in the same bank leading the money for housing, incurred as from 1 January 2002, until the end of the specified before 1 January 2002 the term systematic savings resulting from the credit agreement contract.

Article. 5. [Limit deductions from income] 1. If in the period 1992-2001 the taxpayer referred to in art. 3 paragraphs 1 and 2. 2 and art. 4 paragraph 1. 1, acquired the right to deduct from the tax amounts referred to in article 1. 27A para. 3 (1) (a). a) and b) of the Act referred to in article 1. 1, in the version in force before 1 January 2002 – limit the deduction from income referred to in article 4. 26 paragraph. 3 of the Act referred to in article 1. 1, in the version in force before 1 January 1997 shall be reduced by the amount of the expenses deductible from income and the amount of the expenditure as a basis to make deductions from the tax referred to in article 1. 27A para. 1 (1) (a). b) – (f)) and paragraph 2 of the Act referred to in article 1. 1, in the version in force before 1 January 2002.

2. If, in the years 1992-2001 the taxpayer referred to in paragraph 1. 1 and art. 4 paragraph 1. 2 and 3, acquired the right to deduct from income the amounts referred to in article 1. 26 paragraph. 1, paragraph 5 (b). b)-f) of the Act referred to in article 1. 1, in the version in force before 1 January 1997-the limit of tax deduction referred to in article 4. 27A para. 2 of the Act referred to in article 1. 1, in the version in force before 1 January 2002, shall be reduced by 19% of the amount of the expenses deductible from income and 19% of the amount of the expenditure as a basis to make deductions from the tax referred to in article 1. 27A para. 1 (1) (a). b) – (f)), and 30% of the amount of the expenditure as a basis to make the deduction referred to in article 1. 27A para. 1 point 2 of the Act referred to in article 1. 1, in the version in force before 1 January 2002.

Article. 6. [provisions] 1. Provision of art. 27A para. 13 of the Act referred to in article 1. 1, in the version in force before 1 January 2002, applies to listed in the events arising after 1 January 2002.

2. the provision of article. paragraph 45. 3A of the Act referred to in article 1. 1, in the version in force before 1 January 2002, applies to taxpayers who before 1 January 2002, deducted from tax expenses incurred for the purchase of land or charge transfer of perpetual land use, and then after 1 January 2002, they simply ignored the ground or is right.

Article. 7. [information on the amount of the withdrawn contributions] 1. Housing associations are obliged to draw up for the calendar year, in three copies, according to a fixed formula, personal information about the amount of the withdrawn contributions work or housing contributed to the cooperative from 1 January 1992, unless the taxpayer makes a cooperative statement that the withdrawn contributions was not deducted from its income or from tax. No later than 31 January of the year following the tax year cooperatives shall provide one copy of the information to persons who have withdrawn from the cooperative contribution to building or housing, and the other copy to the Office of the tax authorities competent according to the place of residence of the taxpayer.

2. Banks leading cash housing shall draw up for the calendar year, in three copies, according to a fixed formula, personal information in the cases referred to in article 1. 27A para. 13 paragraph 4 and 5 of the Act referred to in article 1. 1, in the version in force before 1 January 2002, unless the taxpayer makes a statement that withdrawn savings were not deducted from its income or tax or income tax or his parents, or that the withdrawn savings, when specified in the credit agreement contract period of systematic saving, will be disbursed in accordance with the objectives of systematic saving account maintained by the money. No later than 31 January of the year following the tax year banks leading cash housing shall provide one copy of the information to the taxable person, a tax authority the other copy to the competent according to the place of residence of the taxpayer.

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 formula specified by regulation, by the proper Minister of public financies.


Article. 8. [deduct expenses from tax] 1. The expenditure referred to in article 1. 27A para. 1 (1) (a). g) of the Act referred to in article 1. 1, in the version in force before 1 January 2002, to 31 December 2001, that do not have cover in the tax calculated for the years 1997-2001, deductible from the tax on the principles referred to in article 1. 27A para. 15 of the Act referred to in article 1. 1, in the version in force before 1 January 2002.

2. the expenditure referred to in article 1. 27A para. 1 (1) (a). g) of the Act referred to in article 1. 1, in the version in force before 1 January 2002, incurred in 2002 are deductible from the tax, as computed for 2002, in the amount and under the conditions referred to in article 1. 27A of the Act referred to in article 1. 1, in the version in force before 1 January 2002.

Article. 9. [the application of the provisions of the Act] the provisions of art. 3 paragraphs 1 and 2. 1 and art. 4 to 8 shall apply mutatis mutandis to the taxable persons referred to in article 1. 6 paragraph 1. 1 of the Act of 20 November 1998 on a flat-rate income tax of certain revenues by natural persons (Journal of laws No. 144, item 930, 2000, no. 104, item 1104 and # 122, item 1324 and 2001 No. 74, item. 784, no. 88, item 961 and # 125, item 1363 and 1369).

Article. 10. [transitional provisions] 1. In 2002-2003 will not apply the provisions of article 4. 22 paragraph 1. 2, 2a. 11 of the Act referred to in article 1. 1, in the version in force before 1 January 2002.

2.2002:1) the cost of obtaining income from a business relationship, the employment relationship, of a cooperative working relationship and work under contract shall be £ 96 26 gr per month, and for the tax year not more than 1,155 $12 gr, 2) if the taxpayer receives income referred to in paragraph 1, at the same time, several workplaces, business expenses for the tax year may not exceed a total of £ 1.732 72 gr , 3) if the place of permanent or temporary residence of the taxpayer is located outside the town, in which there is a workplace and the taxpayer does not get the expatriation allowance, monthly expenses amount to 120 $33 gr, and for the tax year total no more than $1,443 90 gr, 4) if the taxpayer receives income referred to in paragraph 1, at the same time, several workplaces , a permanent or temporary residence of the taxpayer is located outside the town, in which the establishment is located, and the taxpayer does not get the expatriation allowance, business expenses for the tax year may not exceed a total of 2,165 $90 gr.

3. In 2003:1) the cost of obtaining income from a business relationship, the employment relationship, of a cooperative working relationship, and working under contract are £ 99 96 gr per month, and for the tax year is not more than $1.199 52 gr, 2) if the taxpayer receives income referred to in paragraph 1, at the same time, several workplaces, business expenses for the tax year may not exceed a total of $1.799 37 gr , 3) if the place of permanent or temporary residence of the taxpayer is located outside the town, in which there is a workplace and the taxpayer does not get the expatriation allowance, monthly expenses are $124 95 gr, and for the tax year total no more than 1,499 zł 40 gr, 4) if the taxpayer receives income referred to in paragraph 1, at the same time, several workplaces , a permanent or temporary residence of the taxpayer is located outside the town, in which the establishment is located, and the taxpayer does not get the expatriation allowance, business expenses for the tax year may not exceed the total of 2.249 $21 gr.

4. If the annual deductible costs referred to in paragraph 1. 2 and 3, are lower than the expenditure for the transport to the workplace or workplaces in means of transport, rail, bus or ferry transport in the annual tax bill, these costs may be accepted in the amount of the expenditure actually incurred, documented only holding regular tickets.

5. In 2002-2003 the provisions of paragraph 1. 1 – 4 respectively shall be taken into account when collecting the tax or withholding tax by payers and tax, in accordance with the provisions of Chapter 7 and 8 of the Act referred to in article 1. 1. Article. 11. [deduction of contributions for universal health insurance] 1. In terms of the deduction of contributions for universal health insurance from tax determined in accordance with the provisions of the laws referred to in article 1. 1 and 2, shall not apply to article. 10 of the Act of 20 July 2001 amending the law on universal health insurance and certain other laws (Journal of laws No. 88, item. 961).

2. in the determination of the scale of income tax for the year 2002 does not apply to article. 27 paragraph. 4 of the Act referred to in article 1. 1, in the version in force before 1 January 2002.

Article. 12. [Delegation] the proper Minister of public financies Announces, to 31 December of the year preceding the tax year 2002, 2003 and 2004, by a notice in the official journal of the Republic of Poland "Polish Monitor", the amount referred to in article 1. 26 paragraph. 3 of the Act referred to in article 1. 1, in the version in force before 1 January 1997, and the amount referred to in article 1. 27A para. 2 of the Act referred to in article 1. 1, in the version in force from 1997 to 2001, subject to the article. 12A. 12A. [expenditure on housing of the taxpayer] in 2003-2004, the amount referred to in article 1. 26 paragraph. 3 of the Act referred to in article 1. 1 in the version in force before 1 January 1997, and in the article. 27A para. 2 of the Act referred to in article 1. 1 in the version in force from 1997 to 2001, may not be reduced. To this end, for the determination of the amount referred to in article 1. 26 paragraph. 3 of the Act referred to in article 1. 1 in the version in force before 1 January 1997, and in the article. 27A para. 2 of the Act referred to in article 1. 1 in the version in force from 1997 to 2001, the highest during the period of the conversion rate Act 1 m2 usable area of a residential building, established for the purpose of calculating the premium warranty from contributions to the savings passbooks housing for the third quarter.

Article. 13. [Previous implementing acts] the existing regulations remain in force until the implementing acts on the basis of the statutory mandates amended this Act.

Article. 14. [the provisions repealed] with effect from 1 January 2002 is hereby repealed: 1) art. 2 of the Act of 21 November 1996 amending the Act on income tax from natural persons (Journal of laws No. 137, item 638 and 1998 No. 74, item 471), 2) Act of 26 April 2001 on support payments to interest on loans to their own apartment (Journal of laws No. 74, item. 784), 3) Act of 26 April 2001 on support payments to interest on loans for renovation of residential buildings (Journal of laws No. 76 , item. 803). 15. [provisions] the provisions of this Act apply to the taxation of income (loss) from 1 January 2002, with the exception of article. 1 paragraph 9 (a). a), second indent, that applies to income (revenue) earned as from 1 March 2002.

Article. 16. [entry into force] [6] this Act shall enter into force on 1 January 2002, with the exception of: 1) art. 1 (1) (a). and the first, second indent), fourth and fifth indent, as regards the deletion of paragraphs 56 and 57, and (b). (b)) and paragraph 2, which shall enter into force on 1 March 2002, 2) art. 11 (1). 2, which shall enter into force on the date of the notice.



The President of the Republic of Poland: a. Kwasniewski [1] on the basis of the judgment of the Constitutional Court of 27 February 2002 (OJ l. # 19, poz. 199) article. 1 (1) (a). (a) the second indent) in conjunction with article. 1 paragraph 9 in the part where in the article. 30 paragraph. 1 of the Act of 26 July 1991 on income tax from natural persons (Journal of laws of 2000, no. 14, item 176, ost. Journal of laws of 2001, no. 125, item. 1370) the following point 1b, and in connection with the article. 1 paragraph 18, which adds to the law of 26 July 1991 on income tax from natural persons (Journal of laws of 2000, no. 14, item 176, ost. Journal of laws of 2001, no. 125, item. 1370) art. 52A paragraph. 1 paragraphs 1 and 2 and paragraphs 1 and 2. 2, is compatible with article. 2 and art. 32 of the Constitution.

On the basis of the judgment of the Constitutional Court of 22 May 2002 (OJ l. # 78, item. 715) art. 1 (1) (a). (a) the second indent) in conjunction with article. 1 paragraph 9 in the part where in the article. 30 paragraph. 1 of the Act of 26 July 1991 on income tax from natural persons (Journal of laws of 2000, no. 14, item 176, ost. Journal of laws of 2002 No. 25, item. 253) the following point 1b and in connection with the article. 1 paragraph 18, which adds to the law of 26 July 1991 on income tax from natural persons (Journal of laws of 2000, no. 14, item 176, ost – 2002 No. 25, item 253) art. 52A paragraph. 1 paragraphs 1 and 2 and paragraphs 1 and 2. 2, 5 and 6, is not incompatible with article 4. 64 of the Constitution.

[2] on the basis of the judgment of the Constitutional Court of 27 February 2002 (OJ l. # 19, poz. 199) article. 1 paragraph 7 (b). (b)) to the extent to which changes the article. 27B paragraph. 2 of the Act of 26 July 1991 on income tax from natural persons (Journal of laws of 2000, no. 14, item 176 as amended), is compatible with article. 2 and art. 217 of the Constitution.


[3] on the basis of the judgment of the Constitutional Court of 27 February 2002 (OJ l. # 19, poz. 199) article. 1 paragraph 18, which adds to the law of 26 July 1991 on income tax from natural persons (Journal of laws of 2000, no. 14, item 176, ost. Journal of laws of 2001, no. 125, item. 1370) art. 52A paragraph. Article 5, point 1, in terms of allowing the taxation of a flat income tax income (revenue) from the funds by the taxpayer before 1 December 2001, on the basis of contracts concluded before that date on the time when this agreement was terminated for reasons stipulated by law outside on the side of the taxpayer, is incompatible with article 2. 2 the Constitution of POLAND.

On the basis of the judgment of the Constitutional Court of 27 February 2002 (OJ l. # 19, poz. 199) article. 1 paragraph 18, which adds to the law of 26 July 1991 on income tax from natural persons (Journal of laws of 2000, no. 14, item 176, ost. Journal of laws of 2001, no. 125, item. 1370) art. 52A paragraph. 5, paragraph 1, is not incompatible with article 4. 32 of the Constitution.

On the basis of the judgment of the Constitutional Court of 27 February 2002 (OJ l. # 19, poz. 199) article. 1 paragraph 18, which adds to the law of 26 July 1991 on income tax from natural persons (Journal of laws of 2000, no. 14, item 176, ost. Journal of laws of 2001, no. 125, item. 1370) art. 52A paragraph. 5 paragraph 1 in connection with paragraph 1. 6, understood as specifying the beginning of maturity the tax referred to in paragraph 1. 6, on the day of termination of the contract provided for in article 4. 52A paragraph. Article 5, point 1, is compatible with article. 2 and is not incompatible with article 4. 32 of the Constitution.

On the basis of the judgment of the Constitutional Court of 27 February 2002 (OJ l. # 19, poz. 199) article. 1 paragraph 18, which adds to the law of 26 July 1991 on income tax from natural persons (Journal of laws of 2000, no. 14, item 176, ost. Journal of laws of 2001, no. 125, item. 1370) art. 52A paragraph. 5 paragraph 2 in connection with paragraph 1. 6, understood as specifying the beginning of maturity the tax referred to in those provisions, on the day the payment of all or part of the capital (including capitalized interest), is compatible with article. 2 and is not incompatible with article 4. 32 of the Constitution.

On the basis of the judgment of the Constitutional Court of 22 May 2002 (OJ l. # 78, item. 715) art. 1 paragraph 18, which adds to the law of 26 July 1991 on income tax from natural persons (Journal of laws of 2000, no. 14, item 176, ost. Journal of laws of 2002 No. 25, item. 253) art. 52B, is incompatible with article 2. 2 and art. 31 para. 3 of the Constitution.

[4] Article. 7 paragraph 1. 3 repealed by article. 4 paragraph 1 of the law of 12 November 2003, amending the law on income tax from natural persons and certain other laws (Journal of laws. # 202, item. 1956). the change entered into force on 28 November 2003 and applies to income (loss) as from 1 January 2004.

[5] Article. 7 paragraph 1. 4 in the version established by art. 4 paragraph 2 of the Act of 12 November 2003, amending the law on income tax from natural persons and certain other laws (Journal of laws. # 202, item. 1956). the change entered into force on 28 November 2003 and applies to income (loss) as from 1 January 2004.

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

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