The Act Of 9 November 2000 Amending The Act On Income Tax From Natural Persons And Amending Some Other Acts

Original Language Title: USTAWA z dnia 9 listopada 2000 r. o zmianie ustawy o podatku dochodowym od osób fizycznych oraz o zmianie niektórych innych ustaw

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Article. 1. [income tax act of individuals] in the law of 26 July 1991 on income tax from natural persons (Journal of laws of 2000, no. 14, item 176, no. 22, item 270, no. 60, item 703 and # 70, item 816) is amended as follows: 1) article. 2: a) of paragraph 1. 2 shall be replaced by the following: "2. Agricultural activities, within the meaning of paragraph 1. 1, paragraph 1, is the business of the manufacture of vegetable or animal products in the unprocessed state (natural) with their own crops or breeding or rearing, including the production of seed, nursery stock, breeding and reproductive, production ground warzywnicza, protected and foil, the production of ornamental plants, cultivated mushrooms and sadownicza, breeding and production of breeding animals, birds and insects, livestock production type industrial fermowego and fish farming and activities in which the minimum periods of detention of purchased animals and plants, during which their biological growth, at least: 1) a month – in the case of plants, 2) 16 days – in the case of fattening wysokointensywnego specialized geese or ducks, 3) 6 weeks – in the case of other poultry for slaughter, 4) for 2 months-in the case of the other animals – from the date of purchase. ", b) after paragraph 1. 3 the following paragraph. 3A is inserted: ' 3a. There are special departments agricultural production cultivation, breeding and rearing of animals not exceeding the size specified in annex 2 to this Act, hereinafter referred to as the "c) paragraph 4 shall be deleted. 5;

2) article. 6: a) of paragraph 1. 2 shall be replaced by the following: "2. the spouses subject to tax liability, as referred to in article. 3 paragraphs 1 and 2. 1, between which there is a commonality of estate, remaining married for the entire tax year can be, however, subject to paragraph 2. 8, at the request expressed in the common annual tax return taxed including the sum of their income determined in accordance with article 4. 9. 1, subject to a deductible, separately by each of the spouses, the amounts referred to in article 1. 26; in this case, the tax shall be determined on the name of both spouses in double the amount of tax calculated from the middle of the total income of the spouses, except that, to the sum of that income does not count toward the income (revenue) the taxed in a flat on the principles set out in this Act. ", (b)) (2). 4 shall be replaced by the following: "4. conscript in the fiscal year: 1) minor children, 2) children, regardless of their age, which, in accordance with special provisions, allowance has been downloaded, 3) children to complete 25 years of learning in schools referred to in the provisions of the education system, or in higher education legislation, or the rules about higher vocational schools If in the tax year, these children do not have the income, with the exception of income free of tax, a survivor's pension and the income not resulting in the obligation to pay tax-tax may be specified, subject to the provisions of paragraph 2. 8, at the request expressed in the annual tax return, in double the amount of tax calculated from the middle income people alone raising children, taking into account article. 7; except that, to the sum of that income does not count toward the income (revenue) the taxed in a flat on the principles set out in this Act. ", c) (2). 5 shall be replaced by the following: "5. the person alone wychowującą children is considered one of the parents or legal guardian, if the person is unmarried, a Knight, a widow, a widower, rozwódką, divorced or a person for whom the prescription separation within the meaning of the rules. Person alone wychowującą children shall also be dependant married if her spouse was deprived of parental rights or is custodial. ", (d)) the following paragraphs. 8 is added: "8. the principle expressed in paragraph 2. 2 and 4 shall not apply if at least one of the spouses, the person single parent children or her child received income (revenue) taxed on the principles set out in 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 and from 2000, no. 104, item 1104), hereinafter referred to as the. "

3) article. 7, after paragraph. 2 the following paragraph. 3 shall be added: ' 3. the provision of paragraph 1. 2 does not apply to the spouses, which was held in the separation within the meaning of the rules. "

4) art. 8 shall be replaced by the following: "Article. 8.1. Income from participation in a company that is not a legal person, with shared ownership, joint venture, joint ownership or joint use of goods or property rights in each of the taxpayer shall be in proportion to their rights in the share in profit, and connects with the other revenue sources from which income is taxable according to the scale referred to in article 1. 27 paragraph. 1. in the absence of contrary evidence, it is assumed that the right to participate in profits are equal 2. The principle expressed in paragraph 2. 1 shall apply mutatis mutandis to: 1) accounting for income, expenses not deductible costs and losses which, 2) tax deductions related to your business in the form of a company that is not a legal entity. "

5) article. 9: a) in paragraphs 1 and 2. 1 the words "exempt from tax on the basis of separate provisions" shall be replaced by "52", b) in paragraph 2. 2, the words "article. 24 and 25 "is replaced by" article. 24-25 ", c) (2). 3 is replaced by the following: "3. The loss of revenue, suffered in the tax year, you can lower the income derived from this source in the coming successively the following five tax years, except that the amount of the reduction in any of those years may not exceed 50% of the amount of that loss.", (d)), after paragraph. 3 the following paragraph. 3A is inserted: ' 3a. The provision of paragraph 1. 3 does not apply to losses: 1) for the disposal of things and property rights, referred to in article 1. 10 paragraph 1. 1, paragraph 8, and 2) with revenue sources from which income is free from income tax. ", e) in paragraphs 1 and 2. 4 the word ' three ' is replaced by ' five ', f) after paragraph 1. 4 the following paragraphs. 5 shall be added: "5. the provision of paragraph 1. 3 shall apply mutatis mutandis, if during the period referred to in that provision, a taxpayer is taxed on the principles set out in Chapter 2 of the Act on a flat-rate income tax. In this case, the reduced revenue referred to in article 2. 6 paragraph 1. 1 of the Act on a flat-rate income tax. "

6) article. 10: a) in paragraphs 1 and 2. 1:-in paragraph 1 shall be deleted, the word "also", in paragraph 3, the words "including the exercise of professional services, with the exception of the activities referred to in paragraph 2.0," in paragraph 6 to the end of the words "with the exception of the assets related to the business," in paragraph 7, the words "sale and swap" is replaced by "fee disposal",-paragraph 8 is replaced by the following: "8) fee disposal , subject to the provisions of paragraph 2. 2: a) the property or any part thereof and participate in real estate, b) a cooperative ownership right to a dwelling or commercial and resulting from the allocation of housing cooperatives: rights to the House or the right to a place in a small house, c) the rights of perpetual use of land, d) other things, – if the fee is not a divestiture in the performance of economic activity and has been made in the case of for disposing of the property and property rights referred to in (b). a)-(c)) – before the expiry of five years from the end of the calendar year in which the acquisition or construction, and other things, before the end of the half-year, from the end of the month in which the acquisition; in the case of the conversion of these periods relate to each of the persons making the conversion, "(b)) (2). 2 shall be replaced by the following: "2. The provisions of paragraphs 2 and 3. 1 paragraph 8 shall not apply to the consideration for the disposal of: 1) on the basis of the agreement, chattel mortgage to secure the debt, including loans or credit – until the final transfer of ownership of the subject-matter of the contract, 2) in the form of a non-monetary contribution to the company or cooperative assets, fixed assets or intangible assets, 3) property rights other than those mentioned in paragraph 1. 1, paragraph 8 (a). (b)), and (c)) or of goods which are the property of economic activity, as referred to in article. 14 paragraph 1. 2, paragraph 1. "

7) article. 11: a) in paragraphs 1 and 2. 1, the words "article. 17 paragraph 6 "shall be replaced by" article. 17 paragraph 1. 1 points 6 and 9 ", b) (2). 2 shall be replaced by the following: "2. The monetary value of benefits in kind, subject to article 22. 12 paragraph 1. 2, be determined on the basis of the market prices used in the marketing of things or rights of the same type and species, taking into account, in particular, their condition and degree of wear and the time and place to obtain them. ", c) (2). 2A is replaced by the following: ' 2a. The monetary value of other gratuitous benefits shall be: 1) if the subject of the provision of services falling within the scope of business who makes provision-according to the prices charged to other customers, 2) if benefits are services purchased, according to purchase prices,


3) if the subject is the provision of premises or a building – according to the equivalent of rent, what if this option would imply a conclusion of the lease of the premises or building, 4) in all other cases, on the basis of the market prices used for the provision of services or the provision of goods or rights of the same type and species, taking into account, in particular, their condition and degree of wear and time and space sharing. ", (d)), after paragraph. 2A the following paragraphs. 2B shall be added: ' 2b. If the benefits are partially paid, the receipt of the taxpayer is the difference between the value of these benefits as determined according to the rules referred to in paragraph 1. 2 or 2a, and a fee paid by the taxpayer. ", e) in paragraphs 1 and 2. 3, the word "information" and the word "foreign exchange trading" 8) article. 12: a) of paragraph 1. 2 shall be replaced by the following: "2. The monetary value of benefits in kind remedies available to employees on the basis of separate provisions shall be determined according to the average of the prices charged to other customers, if the object of the service are the things or services falling within the scope of activity of the employer.", (b)) (2). 3 is replaced by the following: "3. The monetary value of other gratuitous benefits or benefits partially paid shall be determined according to the rules referred to in article 1. 11 paragraph 2-2b, c) paragraph 4 shall be deleted. 3A. 8.

9) article. 13:-in paragraph 5, the word "remuneration" shall be replaced by "income", and at the end the words "with the exception of income referred to in paragraph 7.0" – point 6 shall be replaced by the following: "6) income of the persons to whom the authority or State administration or local government, the Court or the Prosecutor, on the basis of the relevant provisions, commissioned specific actions, and especially revenue experts in judicial proceedings, investigation and administrative and payers subject to article. 14 paragraph 1. 2, paragraph 10, and meter reader of public duties, as well as income from participation in the committees appointed by the Government authorities or State administration or local government, with the exception of income referred to in paragraph 9.0 ", in paragraph 7, the word" remuneration "shall be replaced by" income ", in paragraph 8, the words" or the performance of professional services "and at the end of the period is deleted and the following indent shall be added "with the exception of income referred to in paragraph 9.0" after section 8 the following point 9 is added: ' 9) income from personally performed activities based on management contract or contracts of a similar nature. "

10) article. 14: a) in paragraphs 1 and 2. 1A and 1b shall be deleted, the word "information", b) in paragraph 2. 2:-paragraph 1 is replaced by the following: "1) income from paid to dispose of assets used in the business and in conducting special departments of agricultural production which are not property or rights referred to in article 1. 10 paragraph 1. 1 paragraph 8; in determining the amount of revenue the provisions of paragraph 1. 1 and art. 19 shall apply mutatis mutandis, ' in paragraph 2, the words "special regulations issued on the basis of article. 15 paragraph 1. 5 of the law of 15 February 1992 on income tax from legal persons (Journal of laws of 1993, no. 106, item 482 and # 134, item 646, 1994 No 1, item 2, # 43, item 163, no. 80, item 368, no. 87, item 406, no. 90, item. 419, # 113, item 547, no. 123, item 602 and No. 127 , item. 627, 1995, no. 5, item. 25, no. 86, item. 433, no. 96, item. 478, no. 133, item. 654 and # 142, item. 704, 1996, no. 25, item. 113, no. 34, item. 146, no. 90, item. 405, no. 137, item. 639 and # 147, item. 686, 1997, # 9, item. 44, no. 28, item. 153, no. 79, item. 484, no. 96, item. 592, no. 107, item. 685, no. 118, item. 754, no. 121, item. 770, no. 123, item. 776 and 777, Nr 137, poz. 926, no. 139, item. 932, 933 and 934, No 140, item. 939 and No. 141, item. 945, 1998, # 60. 383, no. 108, item. 685, no. 117, item. 756, Nr 137, poz. 887, No 144, item. 931 and No. 162, item. 1112 and 1121 and 1999 No. 49, item. 484, Nr 62, poz. 689 and No. 95, item. 1101) "is replaced by" article. 22A-22o ", in paragraph 6, the words" and the State Fund for rehabilitation of disabled persons ", in paragraph 8, the words" article. 12 paragraph 1. 2, 3 and 3a ' shall be replaced by "article. 11 (1). 2-2b ", in paragraph 9 of the period is replaced by a comma and the following paragraphs 10 to 12 shall be added: ' 10) wage payers in respect of: (a) payment in a timely manner to the collected taxes) of the State budget, b) timely charge and discharge of health insurance premiums, in accordance with the provisions of universal health insurance, c) perform tasks related to the determination of the right to benefits and the amount and payment of sickness insurance benefits referred to in the provisions of the social insurance system, 11) rental income, sublease, lease, poddzierżawy and other contracts of a similar nature, the assets related to the business, 12) received compensation for the damage to assets related to the business or to the conduct of special departments of agricultural production. ", c) in paragraphs 1 and 2. 3:-in paragraph 2, the words "as well as the amounts due but not received, in respect of the performance of professional services," in paragraph 3, the word "municipalities" shall be replaced by "local government units", after paragraph 3a the following point 3b is inserted: "3b) returned, discontinued or revenue foregone deposits on the State Fund for Rehabilitation of persons with disabilities on the basis of separate provisions, not included in the cost of revenue , "in paragraph 6, the words" the banking settlement proceedings within the meaning of the financial restructuring of companies and banks or "– point 7 shall be replaced by the following:" 7) tax from goods and services exempted from deposits tax receivables from goods and services, the returned difference and interest received reimbursement of the difference of tax on goods and services, "after section 7 the following point 8 is added "8) income from fee-based disposal on the basis of the agreement, chattel mortgage to secure the debt, including loans or credit – until the final transfer of ownership of the subject-matter of the contract."

11) shall be deleted. 14A;

12) article. 16 in paragraph 1. 1, after the words "rent book of premises", the words "or buildings" and after the words "supplies" adds a comma and the words "referred to in article 1. 12 paragraph 1. 3 paragraph 3 ' shall be replaced by "referred to in article 2. 12 paragraph 1. 1 ' 13) article. 17: a) the current content of the article. 17 renumbered as paragraphs. 1 and:-in paragraph 4, the words "fixed by the rules referred to in article 1. 12 paragraph 1. 3 and 3a ' shall be replaced by "referred to in accordance with the principles deriving from article 2. 11 (1). 2-2b ", in paragraph 5, the word" created "shall be replaced by" in the event of liquidation of an investment fund created ", in paragraph 6, the word" transfer "is replaced by the word" disposal "and at the end the words" including derivative financial instruments from securities "in paragraph 7, the word" transfer "shall be replaced by" dispose ", in paragraph 8, the period is replaced by a comma and the following paragraph 9 shall be added "9) nominal value of the shares (shares) in the company or cooperative contributions covered in Exchange for a contribution in kind in a different form than enterprise or its organized part.", b) after paragraph 1. 1, the following paragraph. 2 and 3 shall be added: ' 2. in determining the value of income referred to in paragraph 1. 1 points 6, 7 and 9, shall apply mutatis mutandis the provisions of article 4. 19.3. Whenever the law is talking about derivative financial instruments – shall mean the property rights whose price depends directly or indirectly on the price of goods, foreign currency, currency, foreign exchange gold, Platinum Exchange or securities, or the amount of interest rates or indices, and, in particular, options, and futures. "

14) article. 18, the words "invalidity pension, whose title is a donation or regulation will," and the words "sale or Exchange" shall be replaced by "for disposal" 15) art. 19 shall be replaced by the following: "Article. 19.1. Revenue for disposing of the property or property rights and other things referred to in article 1. 10 paragraph 1. 1 paragraph 8, is their value in price specified in the contract, less the costs of disposal for consideration. However, if the price, without good reason, deviates significantly from the market value of these things or rights, the income tax authority or tax inspection authority of the market value. Provision of art. 14 paragraph 1. 1, second sentence, shall apply mutatis mutandis.

2. Receipt of the consideration for the disposal by way of replacement of the property or property rights, as well as other things referred to in article 1. 10 paragraph 1. 1 paragraph 8, on each of the parties to the contract transferring ownership is the value of the property, goods or rights disposed of by way of conversion. The provisions of paragraph 1. 1.3 and 4 shall apply mutatis mutandis.

3. The market value referred to in paragraph 1. 1, goods or property rights shall be determined on the basis of the market prices used in the marketing of things or rights of the same type and species, taking into account, in particular, their condition and degree of wear and the time and place for consideration of the disposal.


4. If the value in the price specified in the contract for the disposal of deviates significantly from the market value of the property or property rights and other things, the tax authority or tax inspection authority shall call upon the parties to the agreement to change this value or indicate reasons provide prices deviating significantly from the market value. In the event of failure to reply, not to change the value, or do not declare the causes that justify providing prices deviating significantly from the market value, the tax authority or tax inspection authority shall determine the value of taking into account the views of an expert or experts. If the value determined in this way, different at least 33% of the value in terms of price, the costs of the expert or experts shall be borne by the seller. "

16) article. 20 paragraph 1. 1, the words "article. 12, 14 "are replaced by the words" article. 12-14 "17) article. 21: a) in paragraphs 1 and 2. 1:-in paragraph 3 the following subparagraph (b). (d))-f) is added: "(d)) the compensation granted under the non-competition provisions, e) compensation for damage to assets related to economic activities, f) compensation for damage to assets related to special departments of agricultural production, of which income taxed are the principles referred to in article 1. 27 paragraph. 1.0 "-paragraph 4 shall be replaced by the following:" 4) amounts received in respect of property insurance and, with the exception of compensation for damage to property associated with: a) carried on a business, (b)) the conduct of special departments of agricultural production, of which income taxed are the principles referred to in article 1. 27 paragraph. 1.0 "in paragraph 5, the words" or directly in connection with the performance of professional services ",-in point 5a at the end are deleted the comma and added the words," in the amount of contributions made to the Fund, "– point 6 shall be replaced by the following:" 6) WINS in casinos, slot machine games, and games in the bingo and fantowe arranged and conducted by an approved body on the basis of the provisions on games of chance , and slot machine games, "after point 6 of the following paragraph 6a is inserted: ' 6a) WINS in games, lotteries, betting, lotteries, sweepstakes and Lotteries audioteksowych Super, if the one-time value of these prizes shall not exceed the amount of three times the lowest remuneration for work, issued on the basis of separate provisions, by December of the year preceding the tax year arranged and conducted on the basis of the provisions on games of chance , and slot machine games by the entitled entity "in paragraph 8 to the end of the words" paid on the basis of separate provisions, "in point 10a at the end are deleted the comma and added the words" and the U.S. Paralympic sailing team, "– in paragraph 17, the words" employees, specified in separate regulations "shall be replaced by" for the work, issued on the basis of separate provisions ", in paragraph 19 (b). (b)), the words "employees, specified in separate regulations" shall be replaced by "for the work, issued on the basis of separate provisions", in paragraph 20, the words "provisions of the laws in force in State-owned enterprises on the cover the costs of business trips outside the country" shall be replaced by "laws or regulations issued by the competent Minister on diet and other claims arising from the business travel workers outside the country", after paragraph 20 the following point 20a is added : "20a) part of the income of the persons referred to in art. 3 paragraphs 1 and 2. 1, staying temporarily abroad and obtaining there income from other than those mentioned in paragraphs 20 – in the amount corresponding to the equivalent of allowances referred to in separate laws or regulations issued by the competent Minister on diet and other claims arising from the business travel workers outside the country, calculated for the period in which these individuals obtain income; If you in the same period, income from several sources, the exemption shall apply only to income derived from one source, "in paragraph 22 of the indent is replaced by the following:" specified in separate regulations issued by the competent Minister, if the mileage, except payments of a lump sum of money, is documented in the records of vehicle mileage by the worker according to the current model, "– point 26 shall be replaced by the following:" 26) jobseeker's allowance paid in the case of individual random events , natural disasters, prolonged illness or death: a) of the Social Fund, Social Fund, from the funds of trade unions, and in accordance with special regulations issued by the competent Minister – regardless of their height, b) from other sources, subject to paragraphs 40 and 79-to a height of not more than in the fiscal year three times the lowest remuneration for work, issued on the basis of separate provisions, by December of the year preceding the tax year , "in Section 32b, the words" employees, specified in separate regulations "shall be replaced by" for the work, issued on the basis of separate provisions "-deleted paragraph 35,-paragraph 39 shall be replaced by the following:" 39) scholarships obtained on the basis of the provisions issued by the competent Minister on doctoral studies and study grants and other scholarships, which rules have been approved by the Minister responsible for higher education after obtaining the opinion of the Council the main higher education , "paragraph 40 is replaced by the following:" 40) provision of material assistance for pupils, students, PhD and those participating in other forms of education, derived from the State budget, budgets of the units of local government and from its own resources and education is granted on the basis of separate regulations on education system, higher education, higher vocational schools and scientific and research degrees at the title "-deleted paragraph 41 ,-paragraph 46 is replaced by the following: "46) income received by taxpayers from the Governments of foreign States, international organizations or international financial institutions, from the measures of non-repayable aid granted on the basis of unilateral declarations or agreements concluded with those States, organisations or institutions by the Council of Ministers of the Republic of Poland, the competent Minister or Government agencies; including in cases where the transfer of these funds is made through the entity authorized to separate non-refundable funds foreign assistance to the parties, which is to this help, "in paragraph 61 the words" student loans ", the words" granted on the basis of the provisions on loans and student loans ",-in point 63 at the end of the period is replaced by a comma and the following paragraphs 64-110 is added "64) additions to pensions for orphans complete, paid on the basis of separate provisions, 65) sickness benefits paid on the basis of separate regulations on social insurance of farmers and the agricultural production cooperative members of social insurance, a cooperative of the machinery rings and their families, in proportion to the share of income from agricultural activities, with the exception of the conduct of special departments of agricultural production, income divided frame for cooperatives, 66) income of natural persons referred to in article 1. 3, from sources of revenue in a State with which the Republic of Poland not included agreement on avoidance of double taxation of income, if they are subject to the State tax of the same kind and it shall proceed according to the rules of reciprocity as to the same income from sources in the territory of the Republic of Poland, 67) the value of benefits in kind, received by the employee-to a height of not more than in 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: a package of Christmas for kids, 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 prizes and awards does not exceed three times the lowest remuneration for work , issued on the basis of separate provisions, by December of the year preceding the tax year, 69) the value of the meals eaten in the cafeteria of the factory by the employer or other specialized organizational unit on behalf of the employer, with the exception of the equivalent for these meals, 70) Exchange on the basis of separate paid Add-ons provisions for seafarers and fishermen engaged in domestic shipping companies and sea-fishing-in part not exceeding 25% of these add-ins ,


71) revenue from the sale of plant and animal products coming from their own crops or livestock, not forming special divisions of agricultural production, processed way, if processing is ensiled plant products or processing milk or the slaughter of animals for slaughter and post mortem treatment of these animals, including cutting, Division and classification of meat, 72) revenue from the sale of raw materials plants plants and herbs wild forest in the Polish classification of products and services (PKWiU) in a group with the symbol 01.11.91-00 , berries, forest fruit (PKWiU 01.13.23-00) and fungi (PKWiU 01.12.13-00.43) – from a collection made in person or with the participation of members of the immediate family, 73) the amount of the one-time financial assistance paid to the victims of Nazi persecution by the Foundation for Polish-German reconciliation, 74) obtained from abroad: a) invalidity invalidity, b) the amount of the supply granted to war victims and their family members, c) accident pension persons whose disability was founded in connection with the forced stay on robots in the third German Reich in 1939 – 1945 , is subject to the presentation of document foreign institutions to the payer stating the nature of the benefits granted, 75) of the pension paid to persons repressed and members of their families, on the principles set out in the rules about the supply of war and military invalids and their families, 76) and subsistence allowance for foreign guests coming to Polish under the programmes and contracts and the value of the Board for translators (pilots) accompanying guests, excluding cash equivalents for this Board , 77) cash equivalents for the lack of private accommodation, paid: police officers and prison service, the Office of State protection, border guard, and firefighters State fire-to a height of not more than three times the lowest remuneration for work, issued on the basis of separate provisions, by December of the year preceding the tax year, 78) payments to: recreation organized by the entities carrying out activities in this area, in the form of holiday packages, Cologne, camps and winter , including also combined with science, stay in the treatment of heart and medical establishments, sanatoriums,-training and medical care, and travel related and on the treatment of children and adolescents under 18 years: a) of the Social Fund, the Social Fund and in accordance with special regulations issued by the competent Minister – regardless of their height, b) from other sources, to a height of not more than in the fiscal year of the lowest remuneration for work issued on the basis of separate provisions by December of the year preceding the tax year, 79), social assistance benefits, 80) income from work received in the service of the candidate by the police officers, border guards and the State fire service, 81) income equivalent to the expenditure on accommodation, incurred by persons temporarily abroad and obtaining there income – if they are not included in cost of revenue – known hotel account (or equivalent document) up to the limit on the cost of the hotel, specified in separate laws or regulations issued by the competent Minister on the principles determining, and the amount of receivables the rights employees for business trips outside the country, and in the absence of account-25% of this limit; the exemption does not apply to persons provided with free accommodation, 82) salaries officers of the United Nations, the specialized agencies and other international institutions and organisations, of which the Republic of Poland is a member and whose statutes provide for exemption from the tax paid by salaries, if officers are included in the list of the Ministry of Foreign Affairs, 83) receivables cash paid to police, soldiers and civilian employees of military units used outside the country in order to participate in the armed conflict or for the strengthening of the State forces or allied , a peacekeeping mission, action to prevent acts of terrorism or their effects, as well as the receivables cash paid to soldiers, officers and employees acting functions of observers in peacekeeping missions of international organisations and multinational forces, 84) the value of the benefits of free allowances and reduced public bus and train public transport, under the Act on privileges to free and reduced public public transport , 85) the value of the benefits in respect of the implementation of powers to reduced or free rides on public transport, the rights on the basis of separate provisions, 86) housing allowances and one-time installation allowances, paid to teachers based on the teacher's Card, and to subsidize tuition for students teacher financed from budgetary resources, 87) the value of benefits on the basis of separate provisions for retirees, pensioners and war veterans, and some of the people who are the victims of repression, war and the post-war period of subscription fees for tv and radio metered pricing units, telephone and telephone subscription, 88) cash equivalents received by retirees and pensioners in return benefits conferred in connection with linking their previously with the employer work relationship, employment relationship or cooperative employment relationship-to a height of not more than in the fiscal year three times the lowest remuneration for work, issued on the basis of separate provisions, by December of the year preceding the tax year, 89) the value of the benefits of higher education , on the basis of separate provisions, students led by the University of the student work placements, 90) the value of the benefits granted in accordance with special provisions by the employer on raising professional qualifications and general education of the employee, with the exception of the remuneration received by the time the training leave and for exemptions from parts of the working day, the rights of employees who undertake education in schools or elevating professional qualifications in the forms of out-of-school, 91) , via the payer, when pensions and foreign pensions increase (increase) having the character of family allowances, subject to the presentation of the payer of the document which establishes the height increases, 92) benefits in kind (in kind) or cash equivalents in return such benefits conferred on the basis of separate regulations to members of the families of the dead workers and the dead retirees and pensioners-to a height of not more than in the fiscal year three times the lowest remuneration for work issued on the basis of separate provisions by December of the year preceding the tax year, 93) income received for the purchase of on-site residential buildings or residential premises by existing tenants – in the amount corresponding to the difference between the market price of these buildings or premises and the purchase price, 94) the remuneration received by the members of agricultural production cooperatives for use by cooperatives contributions, 95) interest for late payment of wages and benefits with titles referred to in article 1. 10 paragraph 1. 1 paragraph 1, 96) income derived by an employee for relief for electricity – in the amount corresponding to the difference between the price fixed for other recipients and the price fixed for the employee, 97) housing allowances and lump sums for the purchase of fuel, granted on the basis of separate provisions of the lease of dwellings and residential, 98) veteran's allowance and allowance for the secret teaching awarded on the basis of separate provisions , 99) allowances to reduce expenditure on medicines and sanitary articles, granted on the basis of separate provisions, 100) revenue from the pensions received by people who have lost their sight as a result of military operations during the war of 1939 – 1945, or the explosion of remaining after this war duds and unexploded devices, subject to the submission to the payer: a) a decision on recognition of an invalid vision l or II Group , issued by the competent authority, b) documentation (hospital) from the period of the event, confirming the accident, or notarised statements of two witnesses confirming the loss of vision as a result of the war in the years 1939-1945, or the explosion of unexploded munitions and unexploded ordnance remaining after this war, (c)) the current medical certificate at about traumatic sight or a current certificate from the carried out a forensic examination of court proceedings as well as medical evidence of loss or damage to eyesight as a result of events referred to in point (a). (b)), or (d)) of a valid library card Association of the blind Civil victims of war or Association for blind Soldiers, 101) revenue generated by the donors from sales collected from them: blood or plasma,


102) the amount representing the reimbursement of travelling and accommodation paid by the district labour offices on the basis of the provisions on employment and countering unemployment, 103) a one-time installation allowances, paid to the scholars on the basis of the provisions of the higher education, 104) benefits received on the basis of article. 23 paragraph 1. 5 and 7 of the Act of 9 May 1996 on the Statute and Senator (OJ # 73, item. 350 and # 137, poz. 638, 1997 No. 28, item. 153, no. 98, item. 604, no. 106, item. 679, no. 121, item. 770 and # 160, item. 1080, 1998, no. 162, item. 1118, 1999 No 52, item. 527 and 528, and with 2000 # 6, item. 69), 105) income derived from the sale of the shares (the shares) obtained by inheritance or donation – the part corresponding to the amount of paid tax on inheritance and donations, 106) compensation received under the United Nations Security Council resolution paid to persons injured as a result of military operations in Kuwait, 107) Awards paid pursuant to the provisions issued by the competent Minister on Organizing rehabilitative training in psychiatric hospitals and reward participants in these activities , 108) the amount of aid money and the value of other benefits financed from budget appropriations granted to persons who apply for refugee status, 109) the nominal value of the shares (shares) in the company or contributions in the cooperative is covered in Exchange for a contribution in kind in the form of a business or its organized part, 110) value benefits workers Polish diplomatic, consular and other Polish budgetary entities established outside the borders of the Republic of Poland , under the regulations issued on the basis of art. 47 of the Act of 16 September 1982. employees State authorities (OJ No 31, item 214, 1984 No. 35, item 187, 1988 No 19, item 132, 1989 # 4 POS. 24 and No. 34, item 178 and 182, 1990 # 20, item 121, 1991, no. 55, item 234, no. 88. , item. 400 and No. 95, item. 425, 1992, No. 54, item. 254 and No. 90, item. 451, 1994, no. 136, item. 704, 1995, no. 132, item. 640, 1996, no. 89, item. 402 and No. 106, item. 496, 1997, no. 98, item. 604, no. 133, item. 882 and 883 and No. 141, item. 943, 1998 # 131, poz. 860, # 155, poz. 1016 and # 162, item. 1118, 1999 No. 49, item. 483 and No. 70, item. 778 and the 2000 # 6, item. 69 and No. 66, item. 787), with the exception of remuneration for work and cash payment for annual leave and sickness and maternity. ', b) paragraph 4 shall be deleted. 3, c) after paragraph 1. 5 the following paragraphs. 6-9 is added: "6. The proper Minister of public financies shall determine, by regulation, the pattern of the driver's logbook, referred to in paragraph 1. 1, paragraph 22, and in the article. 23 paragraph 1. 5. the driver's logbook should include at least the following information: surname and first name of the employee and address of residence of the employee, the registration number of the vehicle and engine size, the sequence number of the entry date and the purpose of the trip, a description of the route, the number of actually kilometres, the rate for 1 km, the amount resulting from multiplying the number of actually mileage and rates for 1 km, the signature of the employer.

7. the expenditure referred to in paragraph 1. 1, point 36, incurred in respect of the conduct of non-public schools within the meaning of the education system, if they are not included in cost of revenue, believes spending on: 1) which are fixed assets of teaching aids and other devices necessary for driving schools, 2) expenditure relating to the organisation of Leisure holiday students, in part representing the staff remuneration of parental support and, if it is not covered by the deposit of the parents.

8. the exemption referred to in paragraph 1. 1 paragraph 71, does not apply to income derived by people who sell goods and products other than from his own cultivation or breeding.

9. the exemption referred to in paragraph 1. 1, paragraph 90, shall apply, if the staff member before receiving benefits will submit the employer's statement that it did not pass them to the expenditure referred to in article 1. 27A para. 1 paragraph 3 (b). (c)) and (d)). "

18) article. 22: a) in paragraphs 1 and 2. 1 and 1a shall be deleted, the word "information", b) after paragraph 1. 1 c shall be added to paragraph 1. 1 d-1f ' 1 d. In the case of disposal for consideration of charge acquired things or rights, and also received free benefits, which, according to the article. 11 (1). 2 and 2a, revenue has been – the amount of revenue reduced by the sum of the depreciation referred to in article 1. 22 h, 1 paragraph 1, constitutes the cost of obtaining revenues from the disposal consideration for these things, or gratuitous benefits.

1E. If you subscribe for shares (shares) in the company or cooperative contributions in Exchange for a contribution in kind in a different form than enterprise or its organized part – on the day the shares (shares), contributions-is determined by the cost, revenue, referred to in article 17(2). 1, point 9, of: 1) the initial value of the item, updated in accordance with special regulations, less the sum of made prior to the contribution of the depreciation referred to in article 1. 22 h of paragraph 1. 1 paragraph 1, if the subject of the contribution in kind of fixed assets or intangible assets, 2) values: a) a nominal paid in the form of a contribution in kind of shares (shares) in the company or contributions in the cooperative, where they have been placed in Exchange for a contribution in kind in a different form than enterprise or organised Hi, b), determined in accordance with art. 23 paragraph 1. 1 paragraph 38, where shares (shares) in the company or cartridges in the cooperatives, which are paid in the form of a non-monetary contribution, not covered in Exchange for a contribution in kind, c) determined in accordance with paragraph 1. 1F, where shares (shares) in the company or cartridges in the cooperatives, which are paid in the form of a non-monetary contribution, were covered in Exchange for a contribution in kind in the form of a business or its organized part – where the subject matter of a non-monetary contribution are shares (shares) in the company or cartridges in the cooperative, 3) actually incurred, the cost of non-deductible expenses for the acquisition of other than those mentioned in points 1 and 2 the assets of the taxable person-if the subject of the contribution are those other components.

1F. in the case of paid transfer of shares (shares) in the company or cooperative contributions covered in Exchange for a contribution in kind, at the date of disposal of such shares (shares) or of the contributions, the cost of the deductible shall be: 1) the nominal value of the covered shares (shares) or the contributions of their cover-if these shares (stocks) or cartridges are covered in Exchange for a contribution in kind in a different form than enterprise or its organised part of the , 2) value of the company or its organized part, derived from the books of the company referred to on the day of entry for these shares (shares) or of the contributions, no higher than their nominal value of entry. ", c) paragraph 4 shall be deleted. 7 and 7a, d) in paragraphs 1 and 2. 8, the words "regulations issued on the basis of paragraph 1. 7 "is replaced by" article. 22A-22o, taking into account article. 23. ", e) in paragraphs 1 and 2. 9:-paragraph 3 is replaced by the following: ' 3) for use by the developers of the copyright and related rights of performers, as defined in separate regulations, or dispose of by them those rights – 50%, provided that these costs be calculated from income minus deducted by the payer in a given month, contributions to the pension scheme and health insurance, referred to in article 1. 26 paragraph. 1 point 2 (a). (b)), the basis of dimension is the reverse, "in paragraph 4 to the end of the period is replaced by a comma and adds the words" except that these costs be calculated from income minus deducted by the payer in a given month, contributions to the pension scheme and health insurance, referred to in article 1. 26 paragraph. 1 point 2 (a). (b)), the basis of dimension is the reverse ", f) in paragraphs 1 and 2. 12, the words "and 14a" 19) after article. 22 the following article. 22A-22o is inserted: "Article. 22A. 1. Depreciation shall be subject to article. 22 c, owned or co-owned by the taxpayer acquired or produced in-house, complete and serviceable on the day of admission to use: 1) structures, buildings and offices are separate property, 2) machinery, equipment and means of transport, 3) other items of the expected period of use greater than one year, used by a taxable person for the purposes related to the activities carried out by the business or put into use on the basis of a lease , a lease or other agreement of a similar nature, hereinafter referred to as fixed assets.

2. Depreciation shall also, subject to article 22. 22 c, regardless of the expected period of use: 1) accepted to use foreign investment in fixed assets, hereinafter referred to as "investment in fixed assets", 2) buildings and structures built on someone else's ground,


3) assets, referred to in paragraph 1. 1, were not the ownership or co-ownership of the taxpayer, used by him for the purpose of related activities on the basis of a contract of a similar nature to the lease or rental agreement with the owner or joint owners of these components, if in accordance with the regulations issued on the basis of article. 14 paragraph 1. 5 these components are included in the assets of the taxpayer (lessee) – also known as fixed assets, 4) fleet of maritime transport in the construction, classified in the Polish classification of products and services (PKWiU) in the "ships" symbol 35.11, classified in sector 1051-1053 Systematic list of goods (SWW) the Central Statistical Office (Journal of laws of 1997, no. 42, item 264 and 1999 # 92, item 1045).

Article. 22B 1. Depreciation shall be subject to article. 22 c, suitable for commercial exploitation on the day of admission to use: 1) cooperative ownership right to a dwelling, 2) cooperative right to commercial premises, 3) the right to the family house in cooperative housing, 4) copyright or related proprietary rights, 5) licenses, 6) the right to: inventions, patents, trademarks, utility models, designs, ornamental, 7) the value of which is the equivalent of the obtained information related to knowledge in the field of industrial , commercial, scientific or organisational know-how is the estimated period of use greater than one year, used by a taxable person for the purposes related to the activities carried out by the business or cast by him to use based on the end user license agreement (sublicense) lease, leases or other contracts of a similar nature, hereinafter referred to as "non-material and legal values.

2. Depreciation shall also, subject to article 22. 22 c, regardless of the expected period of use: 1) the value of the company, if it is the result of the acquisition of a business or its organised part of the way;

a, b)) to buy admission to paid use, and adopted the assets, in accordance with the regulations issued on the basis of article. 14 paragraph 1. 5, are among the assets that uses, 2) development costs completed successfully, which can be used for the purposes of the business of the taxable person, if: (a)) the product or technology are strictly determined, and on their development costs reliably determined, and (b)) technical suitability of product or technology has been appropriately documented by a taxable person and, on this basis, the taxpayer decided to manufacture these products or technology and (c)) with documentation on development shows that the development costs will be covered with expected revenue from the sales of these products or the application of technology, 3) assets referred to in paragraph 1. 1, used by the taxable person on the basis of lease agreement, lease agreement, the end user license agreement (sublicense) or other contracts of a similar nature, concluded with the owner or joint owners, or eligible to use these values, if in accordance with the regulations issued on the basis of article. 14 paragraph 1. 5 are included in the assets of the taxable person-also called intangible values and the law.

Article. 22 c. Depreciation shall not be subject to: 1) land and right of perpetual use of land, 2) residential buildings together with their cranes or residential, for business or leased or rented on the basis of a contract, if the taxpayer does not take a decision about their amortyzowaniu, 3) works of art and Museum exhibits, 4) the value of the company, if it originated in a different way than specified in art. 22B paragraph. 2, points 1, 5) assets which are not used as a result of the cessation of activities, in which the ingredients were used; in this case, these components are not subject to depreciation from the month following the month in which the activity was discontinued-hereinafter referred to, respectively, fixed assets or intangible values and the law.

Article. 22d 1. Taxpayers may not make depreciation of assets referred to in article 1. 22A and 22b, whose initial value, determined in accordance with article 4. 22 g, does not exceed 3 500 PLN; expenditure incurred in their acquisition are the cost of obtaining revenue in the month of putting them to use.

2. Assets referred to in article 1. 22A-22 c, with the exception of the components referred to in paragraph 1. 1, is introduced into the records of fixed assets and intangible assets in accordance with article 5. 22N, no later than in the month of their transfer to the use.

Article. 22e. 1. If taxpayers acquire or produce their own assets listed in the article. 22A paragraph 2. 1 and art. 22B paragraph. 1, with an initial value of more than 3 500 $, and due to the period of use is equal to or less than one year does not complete them to fixed assets or intangible assets, and the actual period of use exceeds the year taxpayers shall, in the first month following the month in which this year has expired: 1) include these components to fixed assets or intangible assets by adopting them to records at cost or cost 2) reduce the cost of obtaining income the difference between the purchase price or the cost of production and the amount of depreciation, per period of their current use, calculated using the depreciation rates for fixed assets set out in the list of annual depreciation rates, annex No. 1 to act, and for intangible assets-by applying the principles set out in art. 22 m, 3) apply depreciation rates referred to in paragraph 2, during the making of the depreciation, 4) deposit, within the 20 of this month, to the competent tax office the amount of interest accrued from the date of inclusion in the cost of revenue expenditure on the acquisition or production of their own assets up to the date on which the period of use has exceeded a year, and accrued amount of interest shown in the submitted declarations or testimony referred to in article 1. 44 paragraph 1. 6 and art. paragraph 45. 1; interest calculated from the difference referred to in paragraph 2, shall be 0.1% per day.

2. the provisions of paragraphs 1 and 2. 1 shall apply mutatis mutandis in the case of inclusion of expenditure on the acquisition or production of their own assets with an initial value of more than 3 500 $ deductible costs and then pass these components to fixed assets or intangible assets before the end of the year from the date of their acquisition or production; in this case, the interest shall be calculated by crediting them to fixed assets or intangible assets.

3. If the difference referred to in paragraph 1. 1 section 2 is higher than the cost of a given month, unsettled the excess cost shall be reduced by the costs in the following months.

Article. 22F. 1. Taxpayers, except those, who due to the announced bankruptcy does not lead a business, the depreciation of the initial value of fixed assets and intangible and legal, referred to in article 1. 22A paragraph 2. 1 and paragraph 2. 2, points 1 to 3 and in article 3. 22B. 2. Taxpayers who are ship owners, with the exception of those who due to the announced bankruptcy does not lead a business, can make depreciation from the ordered by the maritime transport rolling stock under construction, as referred to in article. 22A paragraph 2. 2 paragraph 4.

3. Depreciation shall be carried out in accordance with article 4. 22 h-22 m, when the initial value of the asset or intangible values and legal on the day of admission to use is higher than 3 500 $. In the case where the initial value is equal to or lower than 3 500 $, taxpayers, subject to article 22. 22d paragraph. 1, can make the depreciation in accordance with art. 22 h-22 m, or once-a month of putting to use the asset or intangible values and legal, or in the next month.

4. If only part of the real estate, including residential building or dwelling, is used to conduct a business or rented or wydzierżawiana – depreciation shall be determined from the initial value of the property, building or place corresponding to the ratio of useful floor area is used for business, rented or wydzierżawianej, to the total usable area of the property, building or premises.

5. Depreciation of fixed assets and intangible assets, which have been przewłaszczone to secure the debt, including loans or credit, the current owner, in that the borrower or the borrower.

Article. 22 g 1. For the initial value of fixed assets and intangible assets, taking into account paragraph 3. 2-18, shall be deemed to be: 1) in the event of an acquisition by purchase price of their acquisition, 2) in the case of manufacture in-house-production cost, 3) in the event of an acquisition by inheritance, gift or in any other free-market value of the acquisition, unless the contract of donation or a contract for the free transfer specifies this value at a lower height,


4) in the event of acquisition in the form of a non-monetary contribution (contribution) to a partnership or a partnership trading company – established by the partners on the day the contribution or participation of, the value of the individual fixed assets and intangible assets, not higher, however, since their market value of contributions.

2. The initial value of the company is the positive difference between the purchase price of the undertaking or its organized part, determined in accordance with paragraph 1. 3 and 5, and the market value of the assets included in the purchase, use or approved for remuneration to the company's business or its organized part, respectively, admission to paid use or bring to the company.

3. the purchase price shall be deemed to amount due of the vendor, plus the costs associated with the purchase of accrued to the date of communication of the asset or intangible values and legal to use and, in particular, the costs of transport, loading and unloading, insurance in the way, Assembly, installation and launch programs and computer systems, tax, charges and other, interest, commissions, and minus the tax on goods and services , except where in accordance with special provisions of the taxpayer is not entitled to reduce the amount of tax payable on sales tax receivable or return the difference of tax within the meaning of the law on tax on goods and services. In the case of the import of the acquisition price includes duty and excise tax on the import of assets.

4. the cost is considered a value in the purchase price, used to produce fixed assets: property, plant and equipment assets and used services, salary costs for the work along with derivatives and other costs that are included in the value of manufactured assets. The cost does not include the value of the own work of the taxpayer, his spouse and minor children, overheads, sales costs and other operating costs and financial costs, in particular, interest on loans (credits) and commissions, excluding interest and charges accrued to the date of communication of the fixed asset to use.

5. The purchase price referred to in paragraph 1. 3, and the cost referred to in paragraph 1. 4, adjusted for exchange rate differences, accrued to the date of communication to use the asset or intangible values and Legal Affairs, in accordance with article 5. 22 paragraph 1. 1 and 1a.

6. The starting value of the assets acquired in the manner referred to in paragraph 1. 1 paragraphs 3 and 4, requiring Assembly, be increased by the expenses incurred for their installation.

7. the value of the initial investment in leasehold and buildings and structures built on foreign soil shall be determined by applying the appropriate paragraph. 3-5.

8. If you cannot determine the purchase price of fixed assets or parts thereof, acquired by the taxpayer before the date of the founding of the records or draw up a list referred to in article 1. 22N, the initial value of these measures shall be adopted in the amount resulting from the valuation made by a taxable person, taking into account the market prices of fixed assets of the same kind of December of the year preceding the year of Foundation records or draw up a list and the status and level of consumption.

9. If the taxpayer cannot determine the cost referred to in paragraph 1. 4, the initial value of fixed assets shall be specified taking into account market prices referred to in paragraph 1. 8, by an expert appointed by the taxpayer.

10. taxable persons may set the initial value of residential buildings or residential premises: rental, wydzierżawianych or used by the owner for the purposes of economic activities, taking in each tax year value as the product of square meters rented, wydzierżawianej or used by the owner of the usable area of the building or premises and the amount of $988, and usable surface is considered adopted for the purposes of the property tax.

11. If the asset is ownership of the taxpayer, the initial value of this component shall be determined in such a proportion of its value, in which the taxpayer's share remains in ownership of that asset; This rule does not apply to the assets constituting the commonality of property the spouses, unless the spouses make use of asset in the business separately.

12. In the event of a change of the legal form, as well as the connection or sharing traders made on the basis of separate provisions, from which it is apparent that the trader formed as a result of this change, the Division or the connection joins all the rights and obligations of the trader of the revised legal form, shared or linked-the initial value of fixed assets and intangible assets shall be the initial value specified in the records (the list) the entrepreneur about as amended by legal form , shared or linked.

13. the provision of paragraph 1. 12 shall apply mutatis mutandis if: 1) take up by the trader after a break lasting no longer than 3 years 2) change of legal form of the business, in the form of combination or Division of existing businesses or change of shareholders of the company that is not a legal entity, 3) changes to the activities carried out by one or separately by each of the spouses on the activities carried out in the name of both spouses, 4) changes to the activities carried out in the name of both spouses on the activities carried out by one or separately by each of the spouses 5) changes to the activities carried out by one of the spouses on the activities carried out by the other spouse, if before the break or change of assets were put into the records (catalog).

14. In the event of an acquisition by purchase or adoption to the fee-based use of the undertaking or its organized part, the total initial value acquired fixed assets and intangible assets provides: 1) sum of their market value in the event of positive goodwill, determined in accordance with paragraph 1. 2, 2) the difference between the purchase price of the undertaking or its organized part, determined in accordance with paragraph 1. 3 and 5, and the value of assets that are not fixed assets or intangible values and, if you miss the positive values of the company.

15. In case of acquisition of an undertaking or of part of the organised by way of inheritance or donations, the total initial value acquired fixed assets and intangible assets is the sum of their market value, not higher, however, the difference between the value of the company or its organised part of and the value of the component property, non-fixed assets or intangible and legal values, specified for the purposes of inheritance tax and gift tax.

16. In determining the initial value of each of the fixed assets and intangible assets, in accordance with paragraph 1. 1 paragraphs 3 and 4 and paragraph. 2, 8, 9 and 14-15 shall apply mutatis mutandis to article. 19.17. If the assets have been improved as a result of the remodeling, expansion, reconstruction, adaptation or modernisation, the initial value of these measures, determined in accordance with paragraph 1. 1, 3 to 9 and 11 to 15, shall be increased by the sum of the expenses for their improvement, including expenditure on the acquisition of components or peripherals of a unit purchase price exceeds 3 500 $. Fixed assets shall be deemed to be improved, if the expenses incurred for the remodeling, expansion, reconstruction, adaptation or modernisation increases their value in relation to the value of the adoption of fixed assets to use, in particular the period of use, generation capacity, the quality of the products obtained by using improved fixed assets and the costs of their operation.

18. The initial value property rights in this license and copyright, is the purchase price of those rights; If the remuneration (fee) arising from the license agreement or agreement for the transfer of other property rights is dependent on the amount of revenue from the license or the rights obtained by the licensee or assignee-in determining the initial value property rights in this license, shall not be taken into account that part of the remuneration.

19. If the initial value of fixed assets or intangible assets shall be determined in accordance with paragraph 1. 1-18, taxpayer adjust the initial value. Korekta wartosci poczatkowej shall amend the amount made depreciation and tax payable, together with the interest due for the reporting periods, starting from the month following the month of putting to use or improve an asset or intangible values and legal.

Article. 22 h 1. Depreciation shall be carried out:


1) from baseline that were made to the records referred to in article 1. 22N, individual fixed assets or intangible, subject to article 22. 22 k, in equal installments on a monthly basis, starting with the first of the month following the month in which this measure or value was adopted for use by the end of this month, followed by equating the sum of depreciation of their initial value or where them into liquidation, has been disposed of or found their deficiency; the sum of the depreciation also includes copies, which in accordance with article 5. 23 paragraph 1. 1 is not considered deductible costs 2) ordered by the owner of the rolling stock of sea transport under construction, as referred to in article. 22A paragraph 2. 2 paragraph 4, starting with the first of the month following the month in which the company has incurred expenses (including has made payments of advances) for the construction of a fleet of at least 10% of the value of the contract separately for each object of the rolling stock; the value of the contract, referred to in this paragraph, shall be determined on the day of conclusion of the contract to build the given object, 3) from used seasonally fixed assets and intangible assets during the period of their use; in this case, the amount of the monthly deduction is determined by dividing the annual depreciation amount by the number of months of the season or by the 12 months of the year, 4) from the disclosed assets not covered by previously records-from the month following the month in which these measures have been put into the records.

2. Taxpayers subject to art. 22 l and 22ł, shall choose one of the methods the depreciation referred to in article 1. 22i-22 k for individual fixed assets before their depreciation; the method chosen shall apply to full recoup the cost of the asset.

3. Trader arose as a result of the change of legal form, the Division or business connection, referred to in article 1. 22 g of paragraph 1. 12 or 13, depreciation, taking into account the existing amount of write-offs and continue the depreciation method adopted by the operator resulting from the change of legal form, or connection, taking into account article. 22i paragraph. 2-7.

Article. 22i. 1. Depreciation on fixed assets, subject to article 22. 22j-22ł, shall be made using the depreciation rates referred to in the list of depreciation rates and rules referred to in article 1. 22 h of paragraph 1. 1 point 1.

2. taxable persons may be given in the list of rates of depreciation rate increase: 1) for buildings and structures used in the conditions: a) degraded using coefficients not higher than 1.2, b) bad-with coefficients not higher than 1.4, 2) for machinery, equipment and means of transport, with the exception of the maritime fleet, used more intensively in relation to average conditions or requiring special technical efficiency-using the coefficients in this period not greater than 1.4 , 3) for machines and equipment assigned to group 4-6 and 8 fixed assets Classification (FAC) issued on the basis of separate regulations, hereinafter referred to as, undergoing rapid technical progress-with coefficients not higher than 2.0.

3. In the event of or cessation of the conditions justifying an increase in the rates referred to in paragraph 1. 2, points 1 and 2, these rates are raised or lowered from the month following the month in which there were circumstances to justify these changes.

4. An increase in the rates for fixed assets referred to in paragraph 1. 2, paragraph 3, or to opt out of their use, taxpayers can make starting with the first month of the next tax year.

5. taxable persons may lower depreciation rates list quoted rates for fixed assets – not more than half of their height. A reduction in the rate or the adoption of the previous amount shall be made starting from the first month of the next tax year.

6. In the event of an increase in the rates of depreciation, given in the list of rates of depreciation by applying the coefficients referred to in paragraph 1. 2, for each particular fixed asset use one selected the factor that multiplies rounds out the rate appropriate for the fixed asset from the list of depreciation rates, adopted.

7. Explanation of terms of use of buildings and structures, the definition of the specific technical efficiency of machinery and means of transport, and machinery and equipment subject to rapid technical progress referred to in paragraph 1. 2, are included in the notes to the list of rates of depreciation.

Article. 22j. 1. Taxpayers subject to the article. 22 l, can individually determine the depreciation rates for used or improved tangible assets for the first time entered in the records of the taxpayer, except that the depreciation period shall be not less than: 1) for fixed assets assigned to group 3 – 6 and 8 Classification: a) 24 months – when their initial value does not exceed 25 000 $, b) 36 months – when their initial value is higher than the 25 000 $ and does not exceed $50,000 , c) 60 months – in other cases, 2) for means of transport, including passenger cars, referred to in article 1. 23 paragraph 1. 3A – 30 months, 3) for buildings and structures-10 years, with the exception of the buildings listed in item. 02 and 05 list of depreciation rates, for which this period may not be less than 36 months.

2. Fixed assets referred to in paragraph 1. 1 paragraphs 1 and 2, shall be deemed to be: 1) used-if the taxpayer proves that before their acquisition were used for at least 6 months, or 2) improved-if prior to entering the records of expenditure incurred by the taxpayer for their improvement were at least 20% of the initial value.

3. Fixed assets referred to in paragraph 1. 1, paragraph 3, shall be deemed to be: 1) used-if the taxpayer demonstrates that, prior to their acquisition were used for at least 60 months, or 2) improved-if prior to entering the records of expenditure incurred by a taxable person on improvements were at least 30% of the initial value.

4. taxable persons may individually determine the depreciation rates adopted to use foreign investment in fixed assets, except for: 1) investment in foreign buildings (premises) or buildings-depreciation period shall be not less than 10 years, 2) investment in foreign fixed assets other than those referred to in paragraph 1 to the depreciation period shall be determined according to the rules referred to in paragraph 1. 1 paragraphs 1 and 2.

5. The provisions of paragraphs 2 and 3. 1 paragraph 2 and paragraph 3. 2 paragraph 2 does not apply to passenger cars, referred to in article 1. 23 paragraph 1. 3A, and for the first time entered in the records.

Article. 22 k 1. Depreciation can be made from an initial value of machinery and equipment assigned to group 3 – 6 and 8 of the classification and means of transport, with the exception of cars, referred to in article 1. 23 paragraph 1. 3A in the first tax year to use them with the rates given in the list of depreciation rates increased, subject to paragraph 2. 2, by a factor of not more than 2.0 and in subsequent tax years from their initial value less current depreciation, fixed at the beginning of the years of their use. Starting with the tax year in which such specified annual depreciation amount would be less than the annual amount of depreciation calculated using the method referred to in article 1. 22i paragraph. 1, taxpayers shall make further depreciation in accordance with art. 22i. 2. If you are using the fixed assets referred to in paragraph 1. 1, in the establishment of the taxable person located in the municipality of particular risk of high unemployment a structural or an affected County, recession and social degradation, the list of which on the basis of separate regulations shall be determined by the Council of Ministers-rates shown in the list of depreciation rates can be promoted by applying the coefficients not higher than 3.0, by making the calculation of depreciation in accordance with the principle referred to in paragraph 1. 1.3. If during the tax year: 1) the municipality will be excluded from the list referred to in paragraph 1. 2, or 2) the taxpayer ceases to be resident in the municipality referred to in paragraph 1. 2-the taxpayer may apply by the end of this year increased the depreciation rates.

Article. 22 l 1. Depreciation of stock of sea transport in the construction listed in the article. 22A paragraph 2. 2, paragraph 4, shall be made in instalments every month using depreciation rates specified for rolling stock floating in the list of rates of depreciation.

2. The basis for calculating the depreciation of properties of the rolling stock referred to in paragraph 1. 1 is part of the value of the contract referred to in article 1. 22 h of paragraph 1. 1 point 2, plus additional expenses (down payment), incurred for the construction of the object; These expenses increase gradually the basis for making the depreciation in the month following the month of their borne.


3. The depreciation referred to in paragraph 1. 1 shall be made by the end of the month in which the object of the rolling stock was accepted into use; If you do not come to the conclusion of the agreement transferring the ownership of the company ordered rolling stock, the company is obliged to reduce the cost of obtaining revenue made the depreciation, calculated in accordance with paragraph 3. 1 and 2, in the month in which departed from the contract.

4. Depreciation from adopted to use the rolling stock of the sea shall be carried out in accordance with article. 22i. the sum of the depreciation made in accordance with article 5. 22i and the depreciation referred to in paragraph 1. 2, may not exceed the initial value of the object of the rolling stock of sea transport.

Article. 22ł 1. Of fixed assets and intangible assets received to the fee-based use, in accordance with the agreements concluded on the basis of the provisions of the commercialization and privatization of State enterprises, if those contracts the rights purchase of these measures or values by using the price fixed in the contracts, taxpayers make the depreciation on the principles referred to in article 1. 22 h of paragraph 1. 1. The depreciation rates, taking into account article. 22i and 22 m, shall be determined in proportion to the period arising from the agreement, with the exception of fixed assets and intangible assets depreciation period shorter than the duration of the contract.

2. in the event of acquisition of fixed assets or intangible assets received to the use for consideration on the basis of agreements referred to in paragraph 1. 1, before the expiry of the period for which it was concluded the agreement, taxpayers shall make further depreciation of these measures and values, while continuing to apply the principles and rates referred to in paragraph 1. 1.3. If the extension of the period of validity of the contract on the basis of the provisions referred to in paragraph 1, the rates of depreciation are reduced in proportion to the period of the extension of the period of validity of the contract, with the exception of fixed assets or intangible assets depreciation period shorter than the period of validity of the contract; This policy applies only to rates of depreciation, made from next month following the month in which the agreement has been changed.

4. fixed assets or intangible assets, provided for use under other contracts than those mentioned in paragraph 1. 1, the depreciation shall taxpayers who in accordance with regulations issued on the basis of article. 14 paragraph 1. 5 include the tangible and intangible assets to assets, the depreciation shall respectively the landlord (lessons) or using the principles referred to in article 1. 22 h-22 k and 22 m.

5. Where an agreement referred to in paragraph 1. 4, applies to fixed assets assigned to group 3-6 classification and was concluded for a period of at least 60 months, and these measures in accordance with the regulations issued on the basis of article. 14 paragraph 1. 5 are included in the assets of a beneficiary, the taxpayer can apply the principles referred to in paragraph 1. 1-3.

6. If a change occurs, the expiration or termination referred to in paragraph 1. 4 and 5, and therefore will not be transferred to the lessee the ownership of tangible assets and intangible assets accepted for consideration, the owner, by taking these measures or values, define their initial value, in accordance with article 5. 22 g, before the conclusion of the first contract for the paid use, minus the amount of depreciation included in cost of revenue by the lessee, and where the licensee had not depreciation, their size is calculated using the rates referred to in the list of rates of depreciation.

Article. 22.1. Subject to paragraph 2. 2 and 3 and article. 22ł paragraph 1. 1 – 3, the period of making depreciation of intangible assets shall be not less than: 1) from the license (sublicense) to computer software and copyright – 24 months, 2) license to display videos and broadcast of radio and television programmes – 24 months, 3) from costs incurred completed development work – 36 months, 4) from other intangible assets – 60 months.

2. If the resulting contract period of use of property rights, referred to in paragraph 1. 1 point 2, is shorter than the period laid down in that provision, taxpayers can make depreciation during the period of the contract.

3. taxable persons shall determine the depreciation rates for individual intangible assets for the entire depreciation period before making the depreciation.

4. Depreciation of ownership co-operative right to a dwelling, cooperative right to commercial premises and the rights to the House in a housing co-operative is made using an annual depreciation rate of 2.5%; in determining the initial value of these rights, taxpayers may apply the principle set out in article 8. 22 g of paragraph 1. 10, except that the annual depreciation rate is 1.5%.

Article. : 22.1. Taxpayers, in accordance with the provisions on accounting, accounts are required to be included in the records of fixed assets and intangible information necessary for calculating the amount of depreciation in accordance with art. 22A-22 m.

2. taxable persons carrying out the tax book of revenues and expenditures are required to keep records of fixed assets and intangible assets, which, subject to paragraph 2. 3, at least: 1) the ordinal number, 2) the date of the acquisition, 3) date of acceptance for use, 4) the term of the document which establishes the acquisition, 5) the term of the asset or intangible values and legal, 6) asset Classification symbol 7) initial value 8) rounds out the rate, 9) the amount of the depreciation for the fiscal year and cumulatively for the period for making these deductions, including when the asset was ever introduced to records (catalog) and then it deleted and reintroduced, 10) an updated initial value 11) an updated amount of depreciation, 12) the value of the improvements increasing the starting value, 13) the date of liquidation and its cause or date of disposal.

3. Not subject to taking records of residential buildings, dwellings and cooperative ownership right to a dwelling, cooperative right to commercial premises, the right to a house in the housing cooperative, whose initial value shall be determined in accordance with article 4. 22 g of paragraph 1. 10.4. Records of fixed assets and intangible assets shall be made in the register not later than in the month of their transfer to the use.

5. in the event of changes to the form of taxation, taxpayers, assuming the records referred to in paragraph 1. 2, shall take into account the depreciation charge payable for the period of taxation in the form of a flat-rate income tax.

6. In the absence of records of fixed assets and intangible assets depreciation made are not deductible costs.

Article. 22o 1. The proper Minister of public financies specifies by regulation, procedure and deadlines for the revaluation of fixed assets referred to in article 1. 22A, the initial value of assets referred to in article 1. 22d paragraph. 1, the amount referred to in article 1. 22 g of paragraph 1. 10 for the calculation of the initial value of residential buildings or dwellings, the unit cost of components and peripherals, referred to in article 1. 22 g of paragraph 1. 17, and the initial value of fixed assets referred to in article 1. 22j paragraph. 1 (1) (a). a) and b), if the increase in the price of investment during the three quarters in the year preceding the tax year relative to the same period of the previous year exceeds 10%.

2. Growth rates of prices investment Announces President of the Central Statistical Office in quarterly. "

20) article. 23: a) in paragraphs 1 and 2. 1:-paragraph 1 is replaced by the following: ' 1a) expenditure: a) the acquisition of land or the right of perpetual use of land, with the exception of charges for perpetual use of land, (b)) the acquisition or production of their own other than those mentioned in point (a). a) fixed assets and intangible assets, including within the acquired undertaking or of organized parts, c) improvement of fixed assets which, in accordance with art. 22 g of paragraph 1. 17 increase the value of the fixed assets as a basis for calculating the depreciation-these expenses, updated in accordance with special regulations, less the sum of the depreciation referred to in article 1. 22 h of paragraph 1. 1 paragraph 1 shall, however, at the expense of the deductible in determining income from fee-based disposal of things referred to in article 1. 10 paragraph 1. 1, paragraph 8 (a). (d)), and when paid the disposal of goods and rights is the subject of economic activity, as well as for disposal of assets related to the economic activities referred to in article 1. 14 paragraph 1. 2, paragraph 1, regardless of the time of their injury, ", point 4 is replaced by the following:


"4) deductions in respect of the consumption of a passenger car, made according to the rules referred to in article 1. 22A-22o, in part determined from the value of the car in excess of the equivalent of 10 000 euros converted to gold at the rate of the average EURO issued by the Polish National Bank of transfer the car to use, ", point 5 is replaced by the following:" 5) loss of fixed assets and intangible values in part covered by the sum of the depreciation referred to in article 1. 22 h of paragraph 1. 1 1.0 ", in paragraph 6, the words" or the method of her conduct ", in paragraph 10, the words" at the end and, in the case of business in the form of a partnership or a partnership trading company, including spouses and minor children of shareholders, "in paragraph 30, the words" contributions to employers ' organisations to the amount specified by the Council of Ministers by Decree, as well as " – in paragraph 34 the words "sale" shall be replaced by "for disposal", in paragraph 36, the words "existing in State-owned enterprises," paragraph 38 is replaced by the following: "38) expenditure on the cover or the acquisition of shares or contributions in the cooperative shares (shares) in the company, and other securities, as well as expenditure for the acquisition of units in unit trusts and investment certificates or units of investment funds; such expenses are deductible in determining income from paid to dispose of these shares (shares), contributions, and other securities, including the proceeds of any redemption by the issuer of the securities, as well as income from the disposal of investment certificates for consideration or units of investment funds, or redemption of units in unit trusts, as well as in respect of the redemption of units or investment certificates in the event of liquidation of an investment fund "-the following point after point 38 38a is inserted:" 38a) expenditure related to the acquisition of derivative financial instruments until the exercise of the rights arising from these instruments or to opt out of the exercise of the rights arising from these instruments or their disposal for consideration, unless this expenditure, pursuant to art. 22 g of paragraph 1. 3, do not increase the initial value of the asset and intangible "in paragraph 40, the words" the banking settlement proceedings within the meaning of the financial restructuring of companies and banks or "-in paragraph 43 (a). (b)) is replaced by the following: "(b)) the tax payable in the case of:-import services, if there is no input tax within the meaning of the separate provisions, transfer or consumption of goods by a taxable person or of the provision of services for the purposes of representation and advertising, calculated in accordance with special regulations," section 44 shall be replaced by the following: "44) losses resulting from excessive losses or caused a shortage of excise and Excise those losses or shortages , "in paragraph 45, the words" separate regulations "shall be replaced by" article. 22A-22o "-after paragraph 45 the following point 45a and 45b shall be added:" 45a) depreciation from baseline of fixed assets and intangible assets: a) acquired free of charge, with the exception of those acquired through inheritance or donation, if such acquisition does not constitute income in kind or the income is exempt from income tax, b) If before 1 January 1995 were acquired but not included in fixed assets or intangible assets , c) cast to use free of charge, with the exception of real estate – after months in which these components were put to use, 45b) depreciation from an initial value of intangible assets contributed to the company in the form of a non-monetary contribution, the equivalent of the obtained information related to knowledge in the field of industrial, commercial, scientific or organisational (know-how), "in paragraph 46, the words", or another car with a maximum capacity not exceeding 500 kilograms "and after the words" competent Minister ", the comma and the words" in force in enterprises the State ", in paragraph 47, the words", or another car with a maximum capacity not exceeding 500 kilograms ", in paragraph 50, the words" budget of the municipality "shall be replaced by" the budgets of the units of local government ",-deleted paragraph 53, paragraph 56 is replaced by the following:" 56) expenditure and costs financed from income (revenue), referred to in article 1. 21(1). 1 paragraph 46 and 48.0 "-section 57 is replaced by the following:" 57) contributions paid by the employer in respect of contained or renewed insurance contracts for employees, with the exception of contracts for risk groups 1, 3 and 5 of the Department of l and groups 1 and 2 of chapter II, listed in the annex to the Act of 28 July 1990 on the business of insurance (Journal of laws of 1996, no. 11 , item. 62, of 1997, no. 43, item. 272, no. 88, item. 554, no. 107, item. 685, no. 121, item. 769 and 770 and No. 139, item. 934, 1998 No. 155, poz. 1015, 1999 No. 49, item. 483, no. 101, item. 1178 and No. 110, item. 1255 and 2000 No 43, item. 483, no. 48, item. 552 and No. 70, item. 819) if eligible for benefits is not the employer and the insurance contract for a period of five years from the end of the calendar year in which it is contained, or were renovated,: a) the payment of the amount representing the value of the withdrawal from the agreement, (b)) the opportunity to enter into commitments on the rights arising from the contract, c) payment in respect of survival the age marked on the contract "in paragraph 58 period replaced by a comma and the following paragraph 59 as amended : "59) an additional fee as administered by the social insurance on the basis of the provisions of the social insurance system.", b) in paragraph 2. 2, paragraph 3 is replaced by the following: "3) Protocol drawn up by the taxpayer, stating that the expected cost of execution and process related to the investigation of claims would be equal to or higher than the amount.", c) after paragraph 1. 3 the following paragraph. 3A is inserted: ' 3a. Whenever a in paragraph 1. 1 is made of car-shall mean any car that does not have the approval of the manufacturer or the importer required for vehicles other than passenger and the permissible load capacity does not exceed 500 kg. "d) in paragraphs 1 and 2. 5, after the words "paragraph 36", the words "and 46" 21) article. 24: a) in paragraphs 1 and 2. 2 the words "sales" shall be replaced by "for disposal", b) in paragraph 2. 4 after the word "Income" shall be inserted the word "(a loss) and at the end of the period is replaced by a comma and adds the words" referred to in annex # 2 ", c) after paragraph 1. 4 the following paragraphs. 4A – 4e are inserted: ' 4a. Estimated annual income standards, referred to in paragraph 1. 4, shall apply from crop surface units or other types of production units referred to in column 3 of annex # 2, except that in the case of: 1) crops in greenhouses and plastic tunnels – 1 m2 of the total calculated according to the length of the walls, 2) crops of mushrooms and mycelium – 1 m2 used in these crops, 3) hatchery poultry-1 art chick obtained from hatching 4) laboratory animals-animal sold from 1 item 5) breeding and animal husbandry listed under Order No. 15 (b). (b)) – h) Annex 2-1 art animals sold, 6) the breeding aquarium fish-1 dm3 volume of Aquarium, calculated according to the internal edge length.

4B. If the size of the departments special agricultural production exceed the size specified in annex No. 2, taxable income received in the tax year from the entire surface of the crop or all production units.

4. If, within the annual cycle of production on the same surface are carried out different crops for which are set different standards for the estimated income, income from each crop shall be calculated, subject to the provisions of paragraph 2. 4E using the appropriate standards for it, in proportion to the number of months in which was carried on the crop, including a period of preparation to help bring this crop.

4 d. the provision of paragraph 1. 4 c also apply in the event of the commencement or cessation within a year conducting special departments of agricultural production.

4E. In unheated greenhouses applies the standard one-year regardless of the duration and type of crop "d) in paragraphs 1 and 2. 5, after the words "including:" the words "income from redemption of shares," e) in paragraphs 1 and 2. 6, the words "from the sale of" shall be replaced by "for disposal" and the last sentence shall be deleted, f) (2). 7 shall be replaced by the following: "7. The proper Minister of public financies in consultation with the competent Minister for agriculture, starting from the fiscal year 2002, by regulation standards estimates referred to in paragraph 1. 4, changing them every year as the stock price growth index of agricultural production, issued by the President of the Central Statistical Office in the official journal of the Republic of Poland ", g), after paragraph. 7 the following paragraphs. 8-12 to read as follows:


8. in the case of a merger with legal personality, income (revenue) shareholder (shareholder) of the company being acquired, the excess between the value of the shares (the shares) assigned by the acquiring company and expenditures for the acquisition of (cover) shares (shares) in the company being acquired shall not be subject to tax at the time of the merger of companies; in determining the income from a paid transfer of shares (shares) of the acquiring company, shareholder (shareholder) shall determine the cost of revenue based on art. 22 paragraph 1. 1F or article. 23 paragraph 1. 1 section 38 in respect of acquisition (embraces) shares (shares) in the company acquired.

9. the provisions of paragraphs 1 and 2. 8 shall apply mutatis mutandis to the merger by the formation of a new company.

10. If the taxpayer makes the consideration for the disposal of securities acquired at different prices, in determining the income from such disposal shall apply the principle that each disposal concerns go to securities acquired at the earliest.

11. the income constituting a surplus between the market value of the shares covered by the person entitled based on the resolution of the general meeting of shareholders of the company, and the expenditure incurred in their coverage, is not subject to tax at the time of entry for these actions; the policy referred to in the first sentence shall apply mutatis mutandis to the income constituting a surplus between the market value of the shares and the expenditure incurred in their acquisition of a company having legal personality, which took these actions only to transfer their property to the person entitled based on the resolution of the general meeting of the issuer of the shares.

12. the principle referred to in paragraph 1. 11, does not apply to income derived from the sale of the shares by the person entitled based on the resolution of the general meeting of the issuer of the shares. "

22) after article. 24 the following article. 24A and 24b is inserted: "Article. 24A. 1. Individuals and partnerships of individuals, carrying out an economic activity, are required to lead a tax book of revenues and expenditures, hereinafter referred to as the, subject to paragraph 2. 3 and 5, or accounts, in accordance with special regulations, in such a way as to determine the income (loss), the tax base and the amount of tax payable for the tax year in the reporting period, as well as take into account in the records of fixed assets and intangible information necessary for calculating the amount of depreciation in accordance with the provisions of article. 22A-22o.

2. The obligation to keep the book also applies to persons: 1) carrying out activities on the basis of agency agreements and agreements on the terms of the order made on the basis of separate provisions, 2) special departments of agricultural production, if these persons have reported going to keep such books, 3) clergy, which waived the payment of the flat-rate income tax.

3. The obligation to keep the book does not apply to persons who: 1) pay income tax in the form of flat-rate, 2) perform only passenger services and freight rolling stock horse, 3) perform a lawyer only team bar, 4) sell assets after liquidation activities.

4. The obligation to keep books of account applies to individuals and civil partnerships of individuals, if their income, within the meaning of article 3. 14, for the previous tax year in Polish currency at least equivalent to the amount specified in the EURO in accounting rules.

5. An individual or a partnership of individuals can lead the accounts from the beginning of the next fiscal year, if the income, within the meaning of article 3. 14, for the previous tax year are lower than the equivalent in Polish currency amount specified in EURO in accounting rules. In this case, the person or members of the company before the start of the tax year are required to notify the Tax Office competent in matters of taxation of income tax.

6. Expressed in EURO size, referred to in paragraph 1. 4 and 5, shall be converted into the currency of Poland according to the average exchange rate issued by the National Bank of Polish in force on 30 September of the year preceding the tax year.

7. The proper Minister of public financies, by regulation, specify the way of tax revenue and expense ledger, specific conditions, which should correspond to this book to provide proof that allows the determination of the tax liability and the specific scope of the obligations related to running it, as well as the terms of the notice of the tax office about the conduct of the book.

Article. 24B. 1. If the determination of the income (loss) in the manner provided for in art. 24 and 24a is not possible, the income (loss) shall be determined by estimation.

2. In the case of taxable persons who are not taxable persons referred to in article 1. 3, obowiązanych to keep books listed in the article. 24A, when the term of income on the basis of these accounts is not possible, the income is determined by estimate, using the indicator of income with respect to income in the amount of: 1) 5%-with business in wholesale or retail, 2) 10% of the construction activity or Assembly or in the field of transport services, 3) 60%-with the mediation, if the remuneration is determined in the form of a Commission 4) 80% of the attorneys ' activities or Expertising, 5) 20%-from other revenue sources.

3. The term referred to in paragraph 1. 2, paragraph 1, performed on the territory of the Republic of Poland by taxable persons who are not taxable persons referred to in article 1. 3, shall be deemed to be payable the disposal of Polish goods to people, regardless of the place of conclusion of the contract, if taxpayers have in the territory of the Polish Republic the delegation acting on the basis of authorisation granted by the Minister responsible for Economic Affairs or other competent Minister or entry in the register.

4. The provisions of paragraphs 2 and 3. 2 and 3 shall not apply if the agreement on preventing double taxation treaties, which the Republic of Poland is a party, concluded with the country on whose territory the taxable person is established or resident, provides otherwise. "

23) article. 25: a) of paragraph 1. 1 shall be replaced by the following: "1. If: 1) taxpayer income tax established (Board) or place of residence in the territory of the Republic of Poland, hereinafter referred to as >, participates directly or indirectly in the management company located abroad or in his control or has a share in the capital of this company, or 2) the natural or legal person resident or established (Board) abroad, hereinafter referred to as >, participates directly or indirectly in the management of the entity or in its control or has a share of the capital of this entity of the national , or 3) the same legal or natural persons at the same time directly or indirectly involved in the management of the national party and a foreign entity or in control or have a share of the capital of these entities – and if, as a result of such links will be established or imposed conditions that differ from those that would be made between independent entities, and as a result, the subject shows no income or has income lower than those what one would expect if these links do not exist – the income of the entity, and the tax is determined without taking into account the conditions arising from these connections. ", (b)) (2). 4 shall be replaced by the following: "4. the provisions of paragraphs 1 and 2. 1-3 shall apply mutatis mutandis where the national: 1) uses his connection with another national entity which is entitled to relief in the income tax Act, or that, being a natural person, the use of flat-rate form of taxation income tax in connection with a business, or 2) is tied with another entity capital national, or 3) remains in the economic connection with another entity national-and therefore, the existence of such links or performs the provision on more favourable terms deviating from the terms generally used in the time and place of the performance, and as a result shows no income or has income less than those which would be expected if the conditions for such benefits do not differ from those generally applicable at the time and place of execution of the provision ", c) in paragraphs 1 and 2. 7, the words "paragraphs 1 and 2. 5 ' shall be replaced by "paragraph 1. 4 and 5, d) after paragraph 1. 7 the following paragraphs. 7A is inserted: ' 7a. Economic Association, referred to in paragraph 1. 4, paragraph 3, in cases where the national entities in this respect putting their relations under the conditions that depart from the conditions which apply to entities which do not remain in this relationship, or they apply among themselves the independent entities and, in particular, when between the national operators is the partnership agreement partnership trading company, joint venture, joint use of goods or rights and cooperative agreement. "

24) after article. 25 the following article. 25A is inserted:


"Art. 25A. 1. Taxable persons effecting transactions with related parties with those taxable persons – within the meaning of article. 25 paragraph 2. 1 and 4 – or transaction in connection with which payment of claims arising out of such transactions is carried out directly or indirectly for the benefit of the lessor resides, or the Board on the territory or in the country using harmful tax competition, shall be required to draw up the tax documentation that (such) transactions, including: 1) the definition of the functions which satisfy the actors participating in a transaction (having regard to the assets used and risks) , 2) specifying all anticipated costs associated with the transaction and the form and date of payment, 3) method and method of calculation of the profits and to determine an item's price of the transaction, 4) the term economic strategy and other actions in the context – where the value of the transactions affected by the strategy adopted by the entity, 5) indication of other factors-where in order to determine the value of the transaction by the entities involved in the transaction include these other factors 6) specifying the expected by the entity obliged to draw up documentation of the benefits associated with obtaining the benefits – in the case of contracts relating to benefits (including services) on the nature of the spirit.

2. the obligation referred to in paragraph 1. 1, includes a transaction or transactions between related parties, in which the total amount (or the equivalent) resulting from the contract or actually paid in the tax year, the total amount payable in a tax year exceeds benefits: 1) 30 000 euros-in the case of the provision of services, sale or provision of intangible, or 2) 50 000 euros-in all other cases.

3. The obligation to draw up the documentation referred to in paragraph 1. 1, also includes a transaction, for which the payment of the receivables resulting from such a transaction is carried out directly or indirectly for the benefit of the lessor resides, or the Board on the territory or in the country using harmful tax competition, if the total amount (or the equivalent) resulting from the contract or actually paid in the tax year, the total amount due in the fiscal year of benefits exceeds the equivalent of 20 000 euros.

4. at the request of the tax authority or tax inspection authorities taxpayers are required to submit the documentation referred to in paragraph 1. 1-3, within 7 days from the date of notification of the request this documentation by those authorities.

5. Expressed in EURO size, referred to in paragraph 1. 2 and 3, shall be converted into the currency of Poland at the average rate published by the National Bank of Polish in force on the last day of the tax year preceding the tax year in which the transaction was entered into subject to the obligation referred to in paragraph 1. 1.6. The proper Minister of public financies shall determine, by regulation, a list of countries and territories using the harmful tax competition. In drawing up the list of countries and territories, the proper minister of public financies takes into account in particular the content of the arrangements in this regard taken by the Organization for economic cooperation and development (OECD). "

25) article. 26: a) in paragraphs 1 and 2. 1:-the words "paragraphs 1 and 2. 4-7 "is replaced by" paragraph 1. 4-6 and 8-12 or article. 24B paragraph. 1 and 2 ", point 1 shall be deleted,-paragraph 2 is replaced by the following:" 2) contributions referred to in the provisions of the social insurance system: a) paid directly to their own pension, pension, sickness and accident insurance the taxpayer and those cooperating with it, if they are not included in cost of revenue, b) withheld by the payer with the taxpayer's funds to the pension scheme and health insurance except that, in the case of a taxpayer ratio of income referred to in article 1. 12 paragraph 1. 6, only in part calculated, as specified in article 4. 33 para. 4, from income subject to tax-deduction does not apply to contributions, that basis dimension represents income (revenue) free from tax under art. 21 and 52.0 "-deleted paragraph 8, – in paragraph 9 to the end of the period is replaced by a comma and the following paragraph 10 is added: ' 10) an amount equal to the compensation fund the remedies available to persons deprived of freedom and employment on a taxable person other than a przywięzienny plant work referred to in the separate regulations.", b) paragraph 4 shall be deleted. 2-4 c) (2). 7 shall be replaced by the following: "7. Expenditure for the purposes referred to in paragraph 1. 1 shall be determined on the basis of documents confirming their bear. "d) after paragraph 1. 7 the following paragraphs. 7A-7 g shall be inserted: ' 7a. For expenditure referred to in paragraph 1. 1 paragraph 6, shall be deemed to be expenses incurred for: 1) adaptation and equipment of apartments and residential buildings according to the needs arising from disability, 2) adaptation of motor vehicles to the needs arising from disability, 3) the purchase and repair of individual equipment, devices and technical tools necessary for rehabilitation and to help you perform vital signs, according to the needs arising from disability, 4) purchase of publications and materials (aid) training According to the needs arising from disability, 5) payment for stay for children-that improves, 6) payment for the stay on the treatment of spa treatment per stay in medical and health, rehabilitation training, medical and care, nursing care, medical-educational and educational-and payment for treatments-improving, 7) pay guides of the blind l or II disability groups and persons with disabilities of movement organs included in the l group, in an amount not exceeding in the fiscal year three times the lowest remuneration for work issued on the basis of separate provisions by December of the year preceding the tax year 8) the maintenance by blind persons, referred to in paragraph 7, guide dog-not exceeding in the tax year the amount referred to in paragraphs 7 and 9) nursing care in the home of a disabled person in a period of chronic disease, which makes it impossible to move around and care services provided for persons with disabilities included in the l group, 10) pay for the sign language interpreter , 11) colonies and camps for children and young people with disabilities and children with disabled access, 12) – the difference between the actually incurred expenditure in a given month and the amount corresponding to 20% of the lowest remuneration for work, issued on the basis of separate provisions, by December of the year preceding the tax year, if the doctor finds that a disabled person should use certain medicines (permanently or temporarily), 13) paid , portable and medical treatments for the necessary rehabilitation: a) a disabled person-by ambulance, b) a disabled person, bears to l or II invalidity group, and disabled children under 16 years also other modes of transport than those mentioned in point (a). (a)), 14) using a passenger car, owned by a disabled person bears to l or II invalidity group or a taxable person with a dependent disabled person notice is hereby given to l or II invalidity group or disabled children under 16 years, for the needs of the necessary essential medical treatments shuttle service:-not exceeding in the tax year amount referred to in paragraph 7, 15) paid journeys by public transport associated with the stay on : and) children-that improves, b) treatment of heart in medical treatment, rehabilitation training, medical and care, nursing care, medical-educational and educational-c) colonies and camps for children and young people with disabilities and children with disabilities.

7B. the expenditure referred to in paragraph 1. 7A, deductible from income, if they were not funded by the Fund rehabilitation of disabled persons, the State Fund for rehabilitation of disabled persons or from the funds of the health insurance companies, or have not been returned to the taxable person in any other form. In the case where expenses were partly financed by these funds (funds), the deduction is subject to the difference between the expenses incurred and the amount of time the funds (funds) or the return of any other means.

7 c. the basis for the deduction of expenditure referred to in paragraph 1. 7A, have proof of incurred expenditure, with the exception of the expenditure referred to in paragraph 1. 7A paragraphs 7, 8 and 14.

7 d. deduct the expenditure referred to in paragraph 1. 7A, is having by the requested person delivery: 1) decision on qualification by the authorities that one of the three degrees of disability, as defined in separate regulations, or 2) the decision granting a pension due to total or partial incapacity for work or disability pension training, or 3) of the decision on the nature and degree of disability of the person who is under 16 years of age, issued on the basis of separate provisions.


7E. the provisions of paragraphs 1 and 2. 7A-7 d shall apply mutatis mutandis to the taxpayers that maintain remain the following persons with disabilities: spouse, children and adopted children foreign adopted education, stepchildren, parents, parents, spouse, siblings, step-dad, stepmom, sons-in-law and daughters-in-law-if in the tax year the income of these people with disabilities do not exceed dwunastokrotności the amount of the lowest remuneration for work, issued on the basis of separate provisions, by December of the year preceding the tax year.

7F. Whenever the provisions of paragraph 1. 7A is mentioned about people included in the: 1) l invalidity group – should be understood accordingly the person, in respect of which, on the basis of separate provisions, stated: a) total incapacity for work and the inability to independent existence or b) significant disability, 2) II invalidity group – should be understood accordingly the person, in respect of which, on the basis of separate provisions, stated: a) total incapacity for work or b) moderate disability.

7 g. Deduction referred to in paragraph 1. 7A, may be made even if the person concerned by the Outlook, it has the judgment of disability issued by the competent authority on the basis of separate regulations to 31 August 1997, or in respect of children up to the age of 16 the judgment of disability issued by specialist. ", e) paragraph 4 shall be deleted. 8-12 and paragraphs 1 and 2. 14;

26) shall be deleted. 26A;

27) article. 27: a) in paragraphs 1 and 2. 5, after the words "paragraph 33", the words "or section 66" and the word "" is replaced by "specifies" b) after paragraph 1. 6 the following paragraphs. 7 is added: "7. where the tax authorities or the authorities 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%. "

28) article. 27A: a) in paragraphs 1 and 2. 1:-in the first sentence, after the words "of the article. 27.0 "the words" reduced in accordance with article 5. 27B by the amount of the premiums for universal health insurance "-paragraph 3 is replaced by the following:" 3) suffered expenses for: a) access children and adoptees to primary schools, secondary schools, secondary school and upper secondary, including 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) the purchase of instruments and scientific assistance, computer programs, and professional publications directly related to the exercise of a profession and work , c) chargeable periods of refresher training and professional development of the taxpayer, (d)) paid training in higher education, within the meaning of the higher education provisions or provisions of higher vocational schools ', b) in paragraph 2. 3 in paragraph 1:-in point (a). (d)), the words "employees, specified in separate regulations" shall be replaced by "for the work, issued on the basis of separate provisions," shall be deleted; e) and (f)),-in (a). g) the words "(a). (e)) "shall be replaced by" paragraph (a). (c)) "and the words" employees, specified in separate regulations "replaced by" for the work, issued on the basis of separate provisions ", in subparagraph (a). h) the words "(a). (f)) "shall be replaced by" paragraph (a). (d)) "and the words" employees, specified in separate regulations "replaced by" for the work, issued on the basis of separate provisions ", c) after paragraph 1. 5 the following paragraphs. 5A is inserted: ' 5a. Deductible from the tax are subject to the expenditure referred to in paragraph 1. 1 (1) (a). b) – (f)), made for the resulting from one of the titles referred to in paragraph 1. 1 (1) (a). b) – (f)), in a period of not more than four consecutive years from the beginning of the tax year for which the taxpayer for the first time made the deductions associated with that investment ", d) in paragraphs 1 and 2. 6:-paragraph 1 is replaced by the following: "1) expenditure on the objectives set out in paragraph 1. 1 (1) (a). b) and d) (g)) and paragraph 3 (b). (b)) shall be determined on the basis of an invoice issued by the taxable person only tax on goods and services, not benefiting from exemption from this tax, or proof of customs clearance, and, in the case of deposits to extract the Interior Fund residential community-based proof of the deposit "-deleted paragraph 3 (e)), after paragraph. 7A is added to paragraph 1. 7B and 7 c shall be added: ' 7b. For expenditure referred to in paragraph 1. 1 paragraph 3 (b). (c)), 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.

7 c. the expenditure referred to in paragraph 1. 7B, deductible, if: 1) are not tax deductible, on the basis of paragraph 1. 1 paragraph 3 (b). (d)), 2) are not included in cost of revenue or are not returned to the taxable person, in any form, ", f) in paragraphs 1 and 2. 8:-in the first sentence, the words "and (e))" and after the word "spouses" adds a comma and the words "with the exception of the spouses in respect of which the examination of" separation "-paragraph 3 is replaced by the following:" 3) at the time 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 paragraphs 1 and 2, and then the marriage is terminated or imposed was 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. ", g) paragraph 4 shall be deleted. 9, h) in paragraphs 1 and 2. 10 the words "(a). (f)) "shall be replaced by" paragraph (a). (d)) "and after the words" income tax ", the words" and income not resulting in an obligation to pay tax ", i) in paragraphs 1 and 2. 11, the last sentence shall be replaced by the following: "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 annual testimony.", j) in paragraphs 1 and 2. 18, the words "and in the article. 26 paragraph. 2 ", k) paragraph 4 shall be deleted. 21;

29) article. 27B in paragraph 1. 1: a) in paragraph 2 the period is replaced by a comma and adds the words "except that in the case of a taxable person ratio of income referred to in article 1. 12 paragraph 1. 6, only in part calculated, as specified in article 4. 33 para. 4, from income subject to taxation ", b) after paragraph 2 the following indent is added:"-the reduction does not apply to contributions, that basis dimension represents income (revenue) free from tax under art. 21 and 52. "

30) after article. 27B adds. 27 c shall be inserted: ' Article. 27 c 1. Taxpayers who earn income listed in the article. 10 paragraph 1. 1, paragraph 3, can benefit from tax relief in the form of reduced income tax for training students ' >.

2. Relief apprentice, referred to in paragraph 1. 1 natural persons are established, including in the form of civil law companies, authorized under separate provisions for the training of students and hiring within the framework of the activities of workers in apprenticeship. This relief is also where entitled to training students is at least one of the partners or employee of the person (company) established.

3. Relief apprentice is entitled, if training has been completed the positive test.

4. Relief apprentice is not entitled for the training of employee who is already qualified (journeyman) in the same or in another profession.

5. the amount of student relief for training per employee depends on the period of training resulting from the contract of employment.

6. Relief apprentice for training per employee is the equivalent of: 1) six times the lowest remuneration for work issued on the basis of separate provisions, as specified for the month in which the completed training positive exam-the training period to 24 months 2) ten times the remuneration referred to in paragraph 1 to the training period for more than 24 months.

7. Relief uczniowską shall apply from the month following the month in which it was issued the decision to grant relief.

8. The amount of the student reductions referred to in paragraph 1. 6, increases by 20% of the taxable persons who are established in the localities with a population to 5000 and in the municipalities of particular risk of high unemployment, specified in separate regulations. Increase student relief of 20% is also then, when after the end of the training, in which the business is carried on, was removed from the list of municipalities at risk particularly high structural unemployment.


9. The amount of the student reductions referred to in paragraph 1. 6 and 8, additionally increases by 20% of the taxable persons, who in the fiscal year have completed their training more than one employee; the increase shall be entitled in respect of the completion of the training positive exam each employee.

10. Relief apprentice is entitled, if the employment of an employee in the apprenticeship lasted throughout the training period resulting from a contract of employment for the purpose of vocational training.

11. If the contract of employment to apprenticeships was terminated for reasons beyond the control of the taxpayer, and the employee undertook apprenticeship under a contract of employment with a view to preparing a professional in another taxable person – the opportunity for training relief uczniowską is divided between both taxable persons, in proportion to the number of months by training them. If the termination occurred due to the fault of the taxpayer's training, relief apprentice in proportion to the period of training only to the taxable person, in which the worker completed his apprenticeship.

12. If the activities are carried out in the form of the company, shareholders are entitled to education allowance in proportion to their share in the income of the company. In the event of a change of shareholder during the period of training, the provision of paragraph 1. 11 shall apply mutatis mutandis.

13. the provisions of paragraphs 1 and 2. 1 to 12 shall apply mutatis mutandis to the taxpayers, who, on the basis of a contract concluded with the school conduct practical or vocational school students, technicians, high school and postsecondary vocational schools, hereinafter, provided that practical training lasting for not less than 10 months.

14. Application for the student reductions referred to in paragraph 1, the taxpayer is obliged to submit the tax office to the competent according to the place of residence of the taxpayer within one month from the date on which the employee leaving examination apprenticeship and, in the case referred to in paragraph 1. 13 – within one month from the date of completion by the student serving on the taxpayer for practical vocational training. The taxpayer is obliged to attach to the application a document stating the date of filing by an employee leaving examination training positive and, in the case referred to in paragraph 1. 11, also a statement causes a shorter period of training. Application for relief uczniowską, referred to in paragraph 1. 13, should contain the following data: the date of conclusion of the contract with the school of practical training, the student's name, start and end date by a student serving in the taxpayer's practical training.

15. If the taxpayer during the use of student relief will change the form of taxation and is taxed in the manner prescribed in the Act on a flat-rate income tax, not used part of income tax relief shall be deducted from the tax levied in the form of a lump sum from the revenue accounting or in the form of a card.

16. in the event of failure time limit referred to in paragraph 1. 14, the provisions of art. 162 – 164 of the tax code. "

31) art. 29 shall be replaced by the following: "Article. 29.1. Personal income tax in the territory of the Republic of Poland by the persons referred to in article 1. 4:1) with the activities referred to in article 1. 13 paragraph 2 and 6-8 and out of interest, copyright or neighbouring rights, the rights to inventive projects, trademarks and ornamental designs, including the sale of those rights, claims for sharing secret recipe or manufacturing process, for the use of, or the right to use, industrial, commercial or scientific equipment, including means of transport, and for information relating to experience gained in the field of industrial , commercial or scientific know-how-gets in the form of a lump sum in 20% of the revenue, 2) fees for services in the field of business, entertainment or sports, performed by natural persons resident abroad, and organized through the natural persons or legal persons carrying on activities in the field of artistic events, entertainment or sports on the territory of the Republic of Poland-gets in the form of a lump sum in 20% of the revenue 3) in respect of the fees for the export of cargo and passengers accepted for carriage in the Polish ports by foreign companies of the maritime merchant shipping, with the exception of freight and transit passengers – gets in the form of a lump sum equal to 10% of the revenue, 4) obtained on the territory of the Republic of Poland by foreign companies of air navigation-gets in the form of a lump sum equal to 10% of the revenue.

2. the provisions of paragraphs 1 and 2. 1 shall apply taking into account the agreements on preventing double taxation, which is the Republic of Poland. However, the applicable tax rate resulting from the agreement on preventing double taxation is only possible after obtaining from the taxpayer's proof of his residency abroad for tax purposes, issued by the competent tax administration (certificate of residence). "

32) article. 30 in the paragraph. 1: a) point 1 shall be replaced by the following: "1) from the interest on the loans, except when the provision of loans is subject to economic activity, interest and discount on securities-20% of the obtained income," b) after paragraph 1, the following paragraph 1a shall be inserted: "1a) dividends and other income from share in the profits of legal persons-15% of earned income," c) point 2 shall be replaced by the "2) with title WINS in contests, games, and mutual or prize sales-related bonus, subject to article 22. 21(1). 1 paragraph 6, 6a and 68 – 10% of the winnings or prizes, "d) after paragraph 1. 1, the following paragraph. 1a shall be inserted: ' 1a. The provisions of paragraph 1. 1 paragraph 1-1a shall apply taking into account the agreements on preventing double taxation, which is the Republic of Poland, the applicable rate resulting from 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). "

33) article. 32: a) in paragraphs 1 and 2. 1:-in paragraph 1, the words "20%" shall be replaced by "19%",-in paragraph 2, the words "32%" is replaced by "30%",-in paragraph 3, the words "44%" shall be replaced by "40%", b) in paragraph 2. 1a:-in paragraph 1, the words "20%" shall be replaced by "19%",-paragraph 2 is replaced by the following: "2) income of the taxpayer exceed the upper limit of the first or second interval scale, and the appropriate spouse or child does not receive any income with the exception of a survivor's pension or income of the spouse are located in the lower ranges of scale-down payment for months since the beginning of the year, inclusive to the month in which the income of the taxpayer has exceeded the upper limit of the second interval scale , amount to 19%, and for months after this month, 30% of the income earned in that month. ", c) paragraph 4 shall be deleted. 1 d, d) in paragraphs 1 and 2. 2:-the words "referred to in paragraph 1. 1 "the words" and paragraph 2. 1a ",-the words" article. 12 ", the words" and social security cash benefits paid by the payer, "after the words" paragraph 2 ", the words" (a). (b)) ", e) in paragraphs 1 and 2. 3B shall be inserted after "article. 27B ", the words" paragraphs 1 and 2. 1 point 2 and 34) article. 33: a) in paragraphs 1 and 2. 2, the words "article. 32 paragraph 1. 1-1 d "is replaced by" article. 32 paragraph 1. 1 – 1 c, b) in paragraph 2. 3, after the words "paragraph 2", the words "(a). (b)), calculated from the income subject to taxation ", c) in paragraphs 1 and 2. 3A, after the words "article. 27B ", the words" paragraphs 1 and 2. 1 point 2 and the last sentence shall be deleted and, d) (2). 4 shall be replaced by the following: "4. After the end of the tax year agents referred to in paragraph 1. 1, determine for this year, according to the rules under paragraph 2. 3, the share of income exempt from income tax of legal persons in the total amount of payments accounting shifts and the amount of social and health insurance contributions calculated from taxable income and accounting for tax in accordance with article 5. 37-40. ", e) after paragraph 1. 4 the following paragraphs. 5 and 6 are added: "5. In the accounting records of income and expenses, led by agricultural cooperatives or other cooperatives engaged in agricultural production, should be extracted the income and costs relating to agricultural production and livestock not to the conduct of special departments of agricultural production.

6. In determining the cost and revenue extracted from the activities referred to in paragraph 1. 5, shall apply mutatis mutandis the rules governing the accounting of income and expenses of all activities of the cooperative. "

35) article 34: a) in paragraphs 1 and 2. 2, the words "article. 32 paragraph 1. 1-1 d "is replaced by" article. 32 paragraph 1. 1 – 1 c, b) after paragraph 1. 2 the following paragraph. 2A shall be inserted: ' 2a. Authority of the scheme at the request of the taxpayer computes and retrieves the advance on income tax in the course of the year without reducing the amount referred to in article 1. 32 paragraph 1. 3, starting from the month following the month in which the application is submitted. ', c) (2). 3 is replaced by the following: "3. the advance referred to in paragraph 1. 1, from the social security benefits paid directly by the scheme is 19% of the amount of the benefits. "


(d)) in paragraphs 1 and 2. 4A is inserted after "article. 27B ", the words" paragraphs 1 and 2. 1 point 2 and "e) in paragraphs 1 and 2. 9:-in paragraph 2, the words "paragraph 1, 2 and 5 – 9" shall be replaced by ' paragraphs 2, 5 – 7 and 9 ", after the words" article. 27B ", the words" paragraphs 1 and 2. 1 point 2 and 36) article. 35: a) in paragraphs 1 and 2. 1:-in paragraph 3, the words "less any contributions deducted by the payer in a given month to the pension scheme and health insurance," in paragraph 6 shall be deleted period and after point 6, the following indent is added: "-less contributions deducted by the payer in a given month to the pension scheme and health insurance, referred to in article 1. 26 paragraph. 1 paragraph 2. ', b) in paragraph 2. 3, the words "article. 32 paragraph 1. 1-1 d "is replaced by" article. 32 paragraph 1. 1-1 c "c) in paragraphs 1 and 2. 5, the words "20%" shall be replaced by "19%", d) in paragraphs 1 and 2. 6, the words "20%" shall be replaced by "19%" e) paragraph 4 shall be deleted. 8, f) in paragraphs 1 and 2. 9, after the words "article. 27B ", the words" paragraphs 1 and 2. 1 paragraph 2 and 37) article. 37: a) in paragraphs 1 and 2. 1:-in paragraph 2, the words "paragraphs 1, 2, 4 and 6-9" shall be replaced by ' paragraphs 2, 4, 6 and 7 and 9 ", shall be deleted the last sentence, b) (2). 1a is replaced by the following: ' 1a. In making the annual tax calculation referred to in paragraph 1. 1, the payer: 1) takes into account the costs referred to in article 1. 22 paragraph 1. 11, 2) shall be deducted from the income deducted during the year, contributions to the pension scheme and health insurance, referred to in article 1. 26 paragraph 1, point 2 (a). (b)), 3) at the request of the taxpayer shall be deducted from the income of a) expenditure referred to in article 1. 26 paragraph. 1 paragraph 3 – to the amount resulting from the by the taxpayer documents stating these expenditures to be incurred, b) returned to the payer of the provision referred to in article 1. 26 paragraph. 1 point 5 – if they are not deducted from income in the recovery of advances, 4) shall be deducted from tax the amount of health insurance contributions collected in the fiscal year in accordance with the provisions of universal health insurance, subject to article 22. 27B paragraph. 1 paragraph 2 and paragraph 3. 2. ", c) after paragraph 1. 1A the following paragraphs. 1B shall be inserted: ' 1b. Tax resulting from the calculation of the annual by the payer is the income tax due from the taxpayer for the year, unless the tax authority shall issue a decision specifying a different height of income tax obligations. "

38) article. 38: a) in paragraphs 1 and 2. 1, after the words "the headquarters of the payer" the words ", and in the absence of established according to the place of residence of the payer" and after the words "article. 27B ", the words" paragraphs 1 and 2. 1 point 2 and "(b)) (2). 2 shall be replaced by the following: "2. Payers who are betting on sheltered employment or professional activity undertakings amount downloaded advances on the tax revenue of the titles referred to in article 1. 12 and from social insurance cash benefits, paid by those taxpayers: 1) per month from the beginning of the year to month inclusive, in which the income of the taxpayer obtained since the beginning of the year that the payer has exceeded the amount of the upper limit of the first compartment of the scale referred to in article 1. 27 paragraph. 1,: a) in 10% of the State Fund for rehabilitation of disabled persons, (b)) in 90% of the share Fund for rehabilitation of the disabled, 2) for months following the month in which the income of the taxpayer obtained since the beginning of the year that the payer has exceeded the amount referred to in paragraph 1, transmit to the principles referred to in paragraph 1. 1. ' 39) article. 39 in paragraph 1. 1, after the words "paragraph. 1 point 2 ", the words" (a). (b)) "and after the words" article. 27B "adds the words" paragraphs 1 and 2. 1 point 2 and "40) article. 41: a) of paragraph 1. 1 shall be replaced by the following: "1. the natural persons who are entrepreneurs and legal persons or organizational units not having legal personality, which make the payment of royalties to the persons referred to in article 4. 3 the activities referred to in article 1. 13 paragraph 2 and 5 – 9, copyright and related rights within the meaning of the separate provisions, and the rights to inventive projects, topography and integrated circuits, trademarks and ornamental designs, including for the purchase of those rights, are required as agents download, subject to paragraph 2. 4, advance on income tax of 20% less costs deductible in the amount specified in the article. 22 paragraph 1. 9, and the less the contributions deducted by the payer in a given month to the pension scheme and health insurance, referred to in article 1. 26 paragraph. 1 point 2 (a). (b)). ", b) in paragraph 2. 1a is inserted after "article. 27B ", the words" paragraphs 1 and 2. 1 point 2 and ", c) in paragraphs 1 and 2. 4 in the first sentence, after the words "paragraph. 1 "the words" and entities entitled on the basis of separate regulations for the conduct of gaming and betting ", d) in paragraphs 1 and 2. 5, the words "when the resolution of the Assembly members to increase the equity fund" shall be replaced by ' the General Assembly resolutions concerning an increase in the equity fund ", e) (2). 7 shall be replaced by the following: "7. Where the subject matter of winnings: numerical games, lotteries, betting, lotteries, sweepstakes and Lotteries audioteksowych Super and winnings or prizes in the competitions are the things, the taxpayer is obliged to pay to the payer and the operator is entitled on the basis of separate regulations for the conduct of gaming and betting, the amount of the flat-rate tax before the release of things."

41) article. 42: a) of paragraph 1. 1 shall be replaced by the following: "1. the Agents referred to in article 1. 41,: 1) the amount taken advances on corporate income tax, up to 20 of the month following the month in which you downloaded the advance, on account of the tax office, according to the headquarters, and in the absence of established – according to the place of residence of the payer, 2) the amount of the flat-rate tax, as referred to in article. 41 paragraph 1. 4-6 the 7 of the month following the month in which you downloaded the tax – on behalf of the tax authority competent for the registered office of the payer, and, in the case of a) lack of seat-on behalf of the tax authority competent according to the place of residence of the payer, b) taxable persons referred to in article 1. 4-for the account of the tax authority competent in matters of taxation of foreign persons ", b) (2). 3 is replaced by the following: "3. by 15 March of the year following the tax year payers shall submit the taxable persons referred to in article 1. 41 paragraph 1. 1 and 3a, and tax Office competent for the place of residence of the taxpayer's personal income level information and withheld by the payer in the tax year of contributions to the pension scheme and health insurance, referred to in article 1. 26 paragraph. 1 point 2, and health insurance contributions collected in the fiscal year by the payer, and health insurance contributions deducted, subject to article 22. 27B paragraph. 1 paragraph 2 and paragraph 3. 2, as well as on tax on tax, drawn up according to a fixed formula. If you stop by the payer business before the date referred to in the first sentence, it is obliged to submit this information to the cessation of activities. "

42) after article. 42 the following article. 42A and 42b is inserted: "Article. 42A. Natural persons who are entrepreneurs and legal persons or organizational units not having legal personality, which make payments or benefits referred to in article 1. 20(2). 1, with the exception of income (revenue) listed in the article. 21 and 52, which are not required to charge tax or the flat-rate income tax – are required to draw up in triplicate, separately for each taxpayer, according to the established pattern of revenue and no later than 15 March of the following year pass one copy of the taxable person and the second-the Office of the tax authorities competent according to the place of residence of the taxpayer.

Article. 42B. In order to facilitate the transfer of payers: 1) the information referred to in article 1. 34 para. 8, art. 39 paragraph 1. 1, art. 42 paragraph 1. 3 and art. 42A, 2) annual tax calculation, referred to in article 2. 34 para. 7 and art. 37 paragraph 2. 1 the proper minister of public financies may determine, by regulation, for information and annual tax calculation using mass forms of data transmission; This regulation should include in particular: data recording on digital media, the program compatibility data from the format specification and design document, which will be forwarded to the digital media to the tax office. "

43) article. 44: a) in paragraphs 1 and 2. 3 in paragraph 2, the words "article. 26, 26a and 27 ' is replaced by ' article. 26, 27 and 27b ", b) paragraph 4 shall be deleted. 3B, c) in paragraphs 1 and 2. 5 after the word "taxpayer" adds a comma and the words "referred to in paragraph 1. 1 paragraphs 1 and 5.0 "d) after paragraph 1. 6a the following paragraphs. 6B-6 d shall be inserted: ' 6b. Taxable persons referred to in paragraph 1. 1 paragraph 1, may pay advances monthly in a simplified form, according to the following rules: 1) for the months from January to may, the tax year – 1/6 tax payable shown in the Declaration of the amount of income (loss) has been achieved for the first half of the year preceding the tax year


2) for the month of June the tax year – in the amount of the difference between the tax calculated according to the rules referred to in article 1. 26, 27 and 27b from income derived from the beginning of the year to 30 June of the fiscal year, calculated in accordance with paragraph 1. 2 and 3, and the sum of the outstanding advances for the previous month, calculated in accordance with point 1, 3) for the months from July to December of the tax year – equal to 1/6 of the tax for the first half of the fiscal year resulting from the Declaration referred to in paragraph 1. 6 c, point 4.

6 c. the taxpayers, who have chosen a simplified form of payment of advances, are required to: 1) until February 20, the tax year of choosing this form of tax authority competent according to the place of residence of the taxpayer, 2) use a simplified form of the payment of advances for the entire tax year, 3) pay the advance within the time limits referred to in paragraph 1. 6:4) make a declaration according to a fixed formula, derived income (loss) for the first half of the fiscal year, calculated in accordance with paragraph 1. 2 and 3, and of the amount payable for that period, established according to the rules referred to in article 1. 26, 27 and 27b, no later than July 20, tax year, 5) tax for the tax year in accordance with article 5. 45.6 d. The provisions of paragraph 1. 6B and 6 c shall not apply to taxpayers who: 1) first entered the business in the year preceding the tax year or in the tax year, or 2) in the first half of the fiscal year preceding the fiscal year deducted an loss, or 3) and the first half of the fiscal year preceding the fiscal year have suffered loss, or 4) during the tax year preceding the tax year make deductions, excluding deductions referred to in article 1. 27B, or benefited from the relief, or make such deductions during the tax year. ", e) (2). 8 shall be replaced by the following: ' 8. Taxpayers with income: 1) for transfer of shares, stocks, bonds or other securities, subject to article 22. 52 paragraph 1, 2) with the virtue of shares (shares) in the company or cooperative contributions in Exchange for a contribution in kind in a different form than enterprise or its organised part are required to pay monthly advances-19% of the income for the months in which they obtained the income, within the time limit to 20 the following month for the previous month, and by December, within file a tax return. Within the time limits advance payments taxpayers are required to submit the tax authorities a declaration according to a fixed formula for the height of the obtained income. ", f) paragraph 4 shall be deleted. 9;

44) article. 45 in the paragraph. 3A after paragraph 2 the following comma and point 3 is added: ' 3) reimbursement of previously paid and deducted contributions for universal health insurance "45) after article. 45A adds. 45B shall be inserted: ' Article. 45b. The proper Minister of public financies shall determine, by regulation, patterns: 1) Declaration and the information referred to in article 1. 28 paragraph 1. 4, art. 34 para. 5, art. 35 paragraph 1. 7, art. 38 paragraph 2. 1, art. 39 paragraph 1. 1, art. 42 paragraph 1. 2 and 3, article. 42A. 43 paragraph 1. 1, art. 44 paragraph 1. 3A, 6, 6a, 6 c, paragraph 4, and paragraph 1. 8, art. 44A, article. 44B, 2) annual tax calculation, referred to in article 2. 34 para. 7, art. 37 paragraph 2. 1, 3) the tax referred to in article 1. paragraph 45. 1, 4) the statements referred to in article 1. 32 paragraph 1. 3, art. 34 para. 4, art. 35 paragraph 1. 4, art. 37 paragraph 2. 1, together with explanations as to how to fill them, time and space. "

46) article. 52 paragraph 1 is replaced by the following: "1) during the period from 1 January 2001 to 31 December 2003 revenue: a) for consideration of the disposal of acquired before 1 January 2003, the Treasury bonds issued after 1 January 1989, and bonds issued by government entities after 1 January 1997, b) for consideration of the disposal of securities which are admitted to official listing of securities acquired pursuant to the offer to the public or on a stock exchange or in an adjustable counter secondary to the public, or on the basis of a license issued pursuant to art. 92 or 93 the provisions of the Act of 21 August 1997-law on publicly traded securities (Journal of laws No. 118, Item 754 and No. 141, item 945, 1998 No. 107, item 669 and # 113, item 715 and 2000 No. 22, item 270, no. 60, item 702 and 703, no. 94, item 1037, and # 103 , item. 1099), c) from the sale of shares which are admitted to official listing of securities acquired before their release to the market, with the exception of shares acquired free of charge from the State Treasury and the actions covered by or acquired on the principles referred to in article 1. 24 paragraph. 11 if the sale occurred after three years of the date of first listing on a regulated market – the exemption does not apply if the sale of the securities, is the subject of business, d) obtained from the exercise of the rights arising from the securities referred to in article 1. 3 paragraphs 1 and 2. 3 of the Act of 21 August 1997-law on publicly traded securities (Journal of laws No. 118, Item 754 and No. 141, item 945, 1998 No. 107, item 669 and # 113, item 715 and 2000 No. 22, item 270, no. 60, item 702 and 703, no. 94, item 1037, and # 103, poz. 1099), ' 47) shall be deleted. 53. Article. 2. [Act on the education system] in the Act of 7 September 1991 on the education system (Journal of laws of 1996, no. 67, item 329. and no 106, item 496., 1997 No. 28, item 153.141, item and no. 943, 1998, no. 117, item 759 and No. 162, item 1126 and with 2000 # 12, item 136 No 19, item. 239 and # 48. 550) article. 90:1) the following paragraphs. 2A shall be inserted: ' 2a. Grants for private schools on public schools, which is a compulsory school attendance or the obligation to study, in the amount not less than the amount per pupil of the given type and the type of school in a part of the educational subsidy the total received by the local government unit referred to in paragraph 1. 1 and 2, provided that the person running the school will give you the authority competent to grant the planned number of students no later than 30 September of the year preceding the year of grant. "

2) (2). 3 is replaced by the following: "3. grants for private preschools and non-public schools about public schools, other than those listed in paragraph 1. 2A, in the amount of not less than 50% set out in the budget, respectively, the municipality or County current expenditure incurred in nursery schools or public schools of the same type and kind in per pupil, provided that the person leading non-public school or kindergarten will give the authority competent to grant the planned number of students no later than 30 September of the year preceding the year of grant. In the absence in the municipality or county public or public school kindergarten, respectively, the type and nature of the basis for determining the amount of the grant are current expenditure to be borne by the nearest municipality or County to operate a public kindergarten or a public school of a particular type or kind. "

3) in paragraphs 1 and 2. 4, the words "in paragraph 1. 1, 2, 3a and 3b of the "shall be replaced by ' in paragraphs 1 and 2. 1-3b ".

Article. 3. [provisions introducing the reform of school system] in the law of 8 January 1999-introductory provisions the reform of school system (Journal of laws No. 12, item 96 and 2000 # 12, item 136) article. 12:1) (2). 1a is replaced by the following: ' 1a. The contribution referred to in paragraph 1. 1, shall apply mutatis mutandis the provisions of article 4. 90 of the Act, referred to in article 1. 1 paragraphs 1 and 2. 1. "2) paragraph 4 shall be deleted. 2. Article. 4. [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) is amended as follows: 1) article. 3, the words "(Journal of laws of 1993, no. 90, item. 416 and # 134. 646, 1994, no. 43, item. 163, no. 90, item. 419, # 113, item. 547, Nr 123, poz. 602 and No. 126, poz. 626, 1995, no. 5, item. 25 and No 133, item. 654, 1996, no. 25, item. 113, no. 87, item. 395, Nr 137, poz. 638, no. 147, item. 686 and # 156, item. 776, 1997 No. 28, item. 153, Nr 30, poz. 164, No 71, item. 449, no. 85, item. 538, no. 96, item. 592, no. 121, item. 770, no. 123, item. 776, Nr 137, poz. 926, no. 139, item. 932 – 934 and No. 141, item. 943, and 945 and 1998 No. 66, item. 430, no. 74, item. 471, no. 108, item. 685, no. 117, item. 756 and # 137, poz. 887) "is replaced by" (Journal of laws of 2000, no. 14, item. 176, no. 22, item. 270, no. 60, item. 703, no. 70, item. 816 and No. 104, item. 1104) "2) article. 4: a) in paragraph 1, after the words "item. 264 ", the words" and the 1999 No 92, POS. 1045 ", b) after paragraph 11 a period replaced by a comma and the following paragraph 12 shall be added: ' 12) free profession-activity carried out in particular through: doctors of all specialties, dental technicians, medical assistants, midwives, nurses, lawyers, economists, engineers, architects, construction engineers, surveyors, patent attorneys, interpreters and accountants."

3) article. 10, the words "35.0" 4) article. 11: a) in paragraphs 1 and 2. 1, after the words "paragraph. 3 "the words" and 3a, b) (2). 2 shall be replaced by the following:


"2. in the case of making deductions from income shall apply mutatis mutandis the provisions of article 4. 9. 3 and 3a and article. 26 paragraph. 5-7 of the income tax Act and art. 7 paragraph 1. 1, 2, paragraph 2, paragraph 1. 3, 5-7:12-17 and 23 of the Act of 9 November 2000 amending the Act on income tax from natural persons and amending some other acts (Journal of laws No. 104, item 1104). ", c) in paragraphs 1 and 2. 3. in paragraphs 7 and 12, the words "employees, specified in separate regulations" shall be replaced by "for the work, issued on the basis of separate provisions", d) in paragraphs 1 and 2. 4 after the word "disabled", the words "or from the funds of the health insurance" and the last sentence shall be replaced by the following: "where the expenses were partly financed by these funds (funds), the deduction is subject to the difference between the expenses incurred and the amount of time the funds (funds) or the return of any other means.", e) in paragraphs 1 and 2. 7 the word "workers" shall be replaced by "for the work, issued on the basis of separate provisions" 5) article. 12 in paragraph 1. 1: a) in paragraph 1 (b). (f)) (a). g) is added: "(g)) of income referred to in article 1. 14 paragraph 1. 2 paragraphs 11 and 12 of the income tax Act, "b) in point 3 in (a). (e)), the words "5 to 9" shall be replaced by "5-10" 6) article. 14 paragraph 1. 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 with the exception of point 1 (a). (d)), 4-6, para. 7, paragraph 1, paragraph 2. 7A-7 c, para. 8, 10-15 and paragraphs 1 and 2. 17-19 of the income tax Act and art. 7 paragraph 1. 24 and 25 of the Act of 9 November 2000 amending the Act on income tax from natural persons and amending some other acts (Journal of laws No. 104, item 1104). "

7) article. 17, the word "determines" is replaced by the word "specify" 8) article. 21: a) in paragraphs 1 and 2. 2, paragraph 1 (b)) in paragraphs 1 and 2. 4, the word "determines" is replaced by "determine", c) in paragraphs 1 and 2. 5, the words ", subject to article 22. 17.0 ";

9) article. 29, after paragraph. 1, the following paragraph. 1a shall be inserted: ' 1a. The taxpayer may, in the end of the tax year to waive application of the tax in the form of a tax card, starting from next year. "

10) article. 31 in paragraph 1. 4, the words "one year" is replaced by "annual statement" 11) art. 44: a) in paragraphs 1 and 2. 1 the words "Quarterly rate the lump sum" is replaced by "flat rate", b) in paragraph 2. 4, the words "one year" is replaced by "annual declaration of ' 12) article. 52 in paragraph 1. 3: a) point 2 is replaced by the following: "2) testimony, referred to in article 2. 21(1). 2 paragraph 2.0 "b) in paragraph 4, the words" annual "is replaced by" annual "13) article. 53: a) of paragraph 1. 2 shall be replaced by the following: "2. The relief of apprentice, referred to in paragraph 1. 1 natural persons are established, including in the form of civil law companies, authorized under separate provisions for the training of students and hiring within the framework of the activities of workers in apprenticeship. This relief is also where entitled to training students is at least one of the partners or employee of the person (company) established. ", b) in paragraph 2. 6 in the paragraph 1, the word "workers" shall be replaced by "for their work on the basis of separate provisions", c) in paragraphs 1 and 2. 13 the words "essential vocational schools" shall be replaced by "essential schools" and the words "non-working", d) in paragraphs 1 and 2. 14, after the words "residence of the taxpayer," the words "(a) where the taxpayer is taxed in the form of a tax card at the tax office, referred to in article 2. 29. 3.0 "e) the following paragraphs. 15 and 16:15. If the taxpayer during the use of student relief will change the form of taxation and is taxed in the manner set out in the income tax Act, not used part of the relief in the flat-rate income tax shall be deducted from the income tax.

16. in the event of failure time limit referred to in paragraph 1. 14, the provisions of art. 162 – 164 of the tax code. "

14) in annex No. 1 to act in part VIII folklore products and artistic separately not listed the following lp. 7:1 2 3 "7 36.63 ex other Products, not elsewhere classified" Art. 5. [Act on the social insurance system] in the Act of 13 October 1998 on the social insurance system (Journal of laws No. 137, item 887.162, item No. 1118 and 1126, 1999, # 26, item 228, no. 60, item 636, No 72, item. 802, no. 78, item 875 and # 110, item 1256 and with 2000 # 9, item 118 and # 95 , item. 1041) article. 8 in paragraph 1. 6. in paragraph 3, the words "income tax from natural persons" shall be replaced by ' a flat-rate income tax of certain revenues by individuals ".

Article. 6. [the law on family benefits and parental] in the Act of 1 December 1994 on family benefits, and educational (Journal of laws of 1998, no. 102, item 651, no. 106, item 668. and no 162, item 1118 and 1999 No. 60, item 636 and No. 110, item 1256) article. 3 in paragraph 1. 2:1) point 9 is replaced by the following: "9) income received by taxpayers from the Governments of foreign States, international organizations or international financial institutions, from the measures of non-repayable aid granted on the basis of unilateral declarations or agreements concluded with those States, organisations or institutions by the Council of Ministers, the competent Minister or Government agencies; including in cases where the transfer of these funds is made through the entity authorized to separate non-refundable funds foreign assistance to entities, which serve this support, ' 2) point 12 shall be replaced by the following: "12) receivables cash paid to police, soldiers and civilian employees of military units used outside the country in order to participate in the armed conflict or for the strengthening of the State forces or allied , a peacekeeping mission, action to prevent acts of terrorism or their effects, as well as the receivables cash paid to soldiers, officers and employees acting functions of observers in peacekeeping missions of international organisations and multinational forces, ".

Article. 7. [transitional provisions] 1. The provisions of article 4. 1, paragraph 5 (b). (c))-f) also apply to losses incurred by the taxpayer for the year 2000.

2. The provisions of article 4. 1 paragraph 19:1) in the section on article. 22 g of paragraph 1. 19 shall apply mutatis mutandis to the correction of the initial value of fixed assets and intangible assets put into use or improved before 1 January 2001; in this case, to determine the initial values of these measures and values apply the provisions in force in the month of putting them to use or improve them, taking into account the measures adopted on that date the principles of making depreciation, 2) in the section on article. 22i paragraph. 1-6 can also be used for fixed assets put into use before 1 January 2000.

3. Whenever the law is made write-offs depreciation – shall mean also the depreciation made in accordance with the regulations issued on the basis of article. 22 paragraph 1. 7 of the Act referred to in article 1. 1 in the version in force before 1 January 2001.

4. taxable persons who before 1 January 2001, donated to use cars, referred to in article 1. 23 paragraph 1. 1 paragraph 4, 46 and 47, and in the regulations issued on the basis of art. 22 paragraph 1. 7 of the Act referred to in article 1. 1 in the version in force before 1 January 2001, shall determine the amount of costs deductible in accordance with the regulations as in force until 31 December 2000.

5. For fixed assets put into use before 1 January 2001, taxable persons: 1) continue to use the depreciation methods specified for the fixed asset in the month of the start of its cushioning to absorb the full time, 2) may use the depreciation rates adopted after 31 December 1999 or the depreciation rates depreciation rates on the list annexed to the law referred to in article 1. 1; the provisions of article 12. 22i paragraph. 2-5 of the Act referred to in article 1. 1 in the version in force since 1 January 2001, shall apply mutatis mutandis.

6. Change the symbol groups, subgroups and type of fixed assets for the replacement of a generic Classification of fixed assets (KRST) a new Classification of fixed assets (FAC) may not result in changes to the amount of the applicable depreciation rate for fixed assets put into use until 31 December 2000.

7. For fixed assets put into use before 1 January 2001, qualified Generic classification of fixed assets to a group of 5 and 6, and that in accordance with the classification of fixed assets shall be eligible as from 1 January 2001 to group 2, applies the methods and rules of their depreciation adopted in legislation issued on the basis of art. 22 paragraph 1. 7 of the Act referred to in article 1. 1 in the version in force until 31 December 2000.

8. the provision of article. 1 paragraph 18 (b). (b)) shall apply to the consideration for transfer of shares (shares) in the company or cooperative contributions falling after 31 December 2000.


9. in the case of paid transfer of shares (shares) in the company or contributions in a cooperative subject before 1 January 2001, in Exchange for a contribution in kind, cost of revenue determines on the basis of the provisions of the laws in force in the year of entry for these shares (shares) or contributions; This principle also applies in the case of a merger of the companies referred to in article 2. 24 paragraph. 8 of the Act referred to in article 1. 1.10. The provisions of article 4. 14 paragraph 1. 3 paragraph 6 and article. 23 paragraph 1. 1, point 40 of the Act referred to in article 1. 1 in the version in force before 1 January 2001 concerning the redemption of loans (credits) Bank settlement proceedings related under the provisions of the financial restructuring of companies and banks are applicable until the end of this banking procedure.

11. The provisions of article 4. 1 paragraph 24 and 27 (a). (b)) shall apply to transactions carried out after 31 December 2000, and the transaction arising from contracts entered into after that date, and in cases in which payment of the receivables arising from the transaction is carried out for the benefit of the lessor resides, or the Board on the territory or in the country using harmful tax competition-to transactions or agreements contained in the calendar year following the year in which the proper minister of public financies will determine the list of countries and territories using the harmful tax competition.

12. taxable persons who before 1 January 2001 they suffered expenses for the construction of a residential building multi-family intended its dwellings for rent and expenditure for the purchase of land for the construction of this building and have acquired the right to deduction, based on art. 26 paragraph. 1 paragraph 6 of Act referred to in article 1. 1 in the version in force before 1 January 1997 and article. 26 paragraph. 1 point 8 of the Act referred to in article 1. 1 in the version in force before 1 January 2001, retain the right to deduct on the principles set out in this law of expenditure that do not include coverage obtained incomes.

13. Taxable persons who before 1 January 2001 they suffered expenses referred to in paragraph 1. 12, and acquired the right to deductions based on art. 26 paragraph. 1 paragraph 6 of Act referred to in article 1. 1 in the version in force before 1 January 1997 and article. 26 paragraph. 1 point 8 of the Act referred to in article 1. 1 in the version in force before 1 January 2001 and thereafter made further expenditure on the purchase of this plot or participate in the ownership of the land and the construction of the building, has the right to deduct, on the principles set out in this law, the expenditure incurred from 1 January 2001 to 31 December 2003.

14. [1] taxpayers who benefit from the deductions referred to in article 1. 26 paragraph. 1 point 8 of the Act referred to in article 1. 1, in the version in force from 1997 to 2000 and before the expiry of ten years from the end of the calendar year in which: 1) was the disposal of the building, dwelling, participation in the ownership or 2) the predator building or residential premises to persons in relation to the owner of, or even to one of the joint owners are graded and group within the meaning of the provisions of the Act on tax on inheritance and donations , or 3) has been the conversion of the building or the premises of the utility or earmarked for building or residential premises to the needs of the owner or co-owner, or 4) has been disposed of land or perpetual land use for the construction of this building-are required in addition to the income tax year where these circumstances, previously deducted.

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

15. If the taxpayer used the deduction from income the expenditure incurred on the construction of a residential building multi-family intended its dwellings for rent and to purchase land for the construction of the building and sold land or building, or part of the premises (offices) before the expiry of ten years from the end of the tax year in which the building, revenue from the disposal is subject to tax in accordance with article 5. 28 of the Act referred to in article 1. 1. This provision shall apply mutatis mutandis in the case of disposal of land, except that the ten-year period shall be counted from the end of the year in which the acquisition of the land or interest in the ownership of the plot.

16. In the case of spouses, in respect of which on the basis of separate regulations was held in the separation, shouldering the expenditure referred to in paragraph 1. 12, shall apply mutatis mutandis the provisions of article 4. 27A para. 8 of the Act referred to in article 1. 1 in the version in force from 1 January 2001.

17. Expenditure on the objectives set out in paragraph 1. 12, with the exception of expenditure on the purchase of land, can be documented only invoices issued by tax payers of tax on goods and services that do not use the exemption from these taxes or evidence of customs clearance.

18. taxable persons who before 1 January 2001 have suffered capital expenditure and have acquired the right to deduction, based on art. 26A of the law referred to in article 1. 1, in the version in force before 1 January 2001, retain the right to these deductions after 31 December 2000, to the extent and under the conditions provided for therein.

19. Loss of the right to the deduction referred to in paragraph 1. 18, after 31 December 2000 on the basis of art. 26A of the law referred to in article 1. 1 in the version in force before 1 January 2001; in this case, taxpayers are required to increase income from the activities referred to in article 1. 10 paragraph 1. 1 paragraphs 3 and 4 of the Act referred to in article 1. 1 in the version in force from 1 January 2001, for the month in which the lost the right to deduct, and when the loss of rights occurs in the last month of the tax year – in the annual tax bill.

20. the provisions of paragraphs 1 and 2. 18 and 19 shall apply mutatis mutandis to the taxpayers, who as from 1 January 2001, but not beyond 31 December 2003, in accordance with article will incur. 26A of the law referred to in article 1. 1 in the version in force before 1 January 2001 capital expenditure to continue falling relief investment begun before 1 January 2001.

21. When assessing the entitlement to the deductions on the basis of article. 26A of the law referred to in article 1. 1 in the version in force before 1 January 2001, the condition specified in paragraph 1. 9 paragraph 4 of that provision shall be deemed to be fulfilled, despite instances of backlog in excess of 3% of the amount of tax payable if the taxpayer will make correction and settle this debt, along with the interest due or within 14 days from the date of receipt of a decision of the authority of first instance specifying the tax liability will regulate such a backlog along with the interest due.

22. In the assessment of the loss of the right to deduct based on article. 26A of the law referred to in article 1. 1 in the version in force before 1 January 2001, for the reasons referred to in paragraph 1. 22 paragraph 1 of that provision, it is considered that there is no loss of rights if the taxpayer will make adjustments to tax and regulate this backlog, along with the interest due or within 14 days from the date of receipt of a decision of the authority of first instance specifying the tax liability will regulate such a backlog along with the interest due.

23. the rules referred to in paragraph 1. 21 and 22, also apply to taxpayers who have used deductions from income before January 1, 2001, who are entitled to the deductions on the basis of article. 4 of the Act of 27 August 1997 on the application of the special arrangements in connection with the liquidation of the effects of floods that took place in July 1997 (Journal of laws No. 113, item 736 and 1998 No. 94, item 593).

24. the provision of article. 27A para. 5a of the Act referred to in article 1. 1 in the version in force after 31 December 2000 shall apply to the expenditure on the objectives referred to in article 1. 27A para. 1 (1) (a). b)-f) of the Act referred to in article 1. 1, that were tax deductible after 31 December 2000, in connection with an investment made after that date.

25. the expenditure referred to in article 1. 27A para. 1 paragraph 3 (b). (d)) of the Act referred to in article 1. 1 in the version in force before 1 January 2001, incurred in 2001, deductible from the tax calculated for 2001 in the amount and under the conditions referred to in article 1. 27A para. 3 (1) (a). (f)), para. 6, point 3, paragraph 1. 7, point 3, paragraph 1. 9, and paragraphs 1 and 2. 16 of the Act referred to in article 1. 1 in the version in force before 1 January 2001.

26. the provisions of paragraphs 1 and 2. 1, paragraphs 1 and 2. 2, paragraph 2, paragraph 1. 3, 5 – 7, 12 – 17 and paragraph 3. 23-25 shall apply mutatis mutandis to the taxable persons referred to in article 1. 6 paragraph 1. 1 of the Act on a flat-rate income tax.

27. The proper Minister of public financies Announces, to 31 December of the year preceding the tax year 2001, 2002, 2003, by means of 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 in the article. 26 paragraph. 2 of the Act referred to in article 1. 1 in the version in force from 1997 to 2000, subject to the provisions of paragraph 2. 28.


28. in 2003, 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. 26 paragraph. 2 of the Act referred to in article 1. 1 in the version in force from 1997 to 2000, 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. 26 paragraph. 2 of the Act referred to in article 1. 1 in the version in force from 1997 to 2000, 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. 8. [entry into force] this Act comes into force on 1 January 2001 and applies to the taxation of income (loss) from that day.

Annex 1. [LIST OF ANNUAL DEPRECIATION RATES]

The annexes to the Act of 9 November 2000 (item 1104) Appendix 1 LIST of ANNUAL DEPRECIATION RATES% Rate Position Symbol KŚT (group or subgroup, or type) name of the fixed asset To the KRST-91 1 2 3 4 5 01 1.5 11 residential buildings 15.16 except those listed in item. 02 122 residential 02 2.5 10-residential 10, 11, 12, 13, 14, 15, 17, 18, 19 except those listed in item. 03 and 05 110 of 110 children's homes, welfare homes without care 154 159 1 2 3 4 5 121 Offices non-residential Buildings, with the exception of water-224, permanent docks zalądowionych, and dykes 250 251 253 254 255 259 293 297 21 except those listed in item. 03 and 05 Buildings classified as buildings for the treatment of waters, with the exception of wells drilled 256 290 sports Buildings and leisure facilities, with the exception of public gardens and parks, squares, botanical and zoological gardens fire Towers 28 291 291 225 Melioration basic 01 226 Melioration detailed 01 03 4.5 102 underground garages and covered parking, and air traffic control buildings (towers) 227 293 104 Tanks , silos and underground tanks and underground Chamber (with the exception of the warehouse buildings on the ground) 200 202 203 205 209 220 221 222 2 except those listed in item. 02, 05, 06 and 08 Properties of civil engineering and water, with the exception of public gardens and parks, squares, botanical and Zoological Gardens 2 600 Tanks, above-ground brick 600 601 concrete ground Tanks (except with chemoodporną for ponitracyjnego acid) 601 623 623-7 telephone device launch systems on the lines of the WN 623 641 of 641 – 7 winches (without ski lifts at the sinking of shafts) 641 648 Stores rope and rope hydraulic Accumulators 648 657 levers 657 660 Vehicle Weight , a wagon and other built-in 660 04 7.0 3 boilers and energy machine 3 except those listed in item. 06 431 431-0 (press) błotniarki 431-4 mechanical skimmers 431 450 furnaces for processing raw materials (with the exception of 450-50 piece for processing raw material combined) 450 451 Furnaces to process (with the exception of 451-0 coke ovens) tunnel kilns 451 454 454 475 475 477 Chamber Dryers tumble Cameras: 477 – 0 to 4 and 477-6 to 8 477 506 506-1 and 506-2 cameras to air rectification 506 507 507 507 – 2 and – 3 crystallizers

507-4 sweat Chamber 507 1 2 3 4 5 548 548-0 machines, devices and the equipment for the production of zecerskiego 548 583 583-0 excavators and the stacker in the coal pit mining 583 583-1 excavator in the sand of the coal industry Train ground rail rolling stock Train 70 71 70 tabor underground Tram 71 72 72 73 rail rolling stock rail the remaining rolling stock ground rail 73 77 Tabor floating 77 except those listed in item. 06 and 08 05 10.0 103 Kiosks stores sized below 500 m3-permanently connected with land 125 109 homes, replacement buildings-permanent related ground 169 198 211 wiring technology internal safety devices 651 221 trains 680 4 machines, devices and equipment for general use 4 except those listed in item. 04, 06, 07, 08 and 10 512 machines and the equipment for the operation of drilling holes 512 513 machines and the equipment for processing ore and coal 513 514 514-0 machines and equipment aglomerowni 514 514-1 machines and equipment wielkopiecowe 514-2 machinery and equipment for smelting steel of the 514-3 to 6 iron shears for cutting, rolling, walcowniczy 514-9 other machines , devices and the equipment for smelting 520 of 520 stone industry machines and equipment: 520 520-0 and 520-1 mobile saws and circular 520-2 cyrkularki 520-3 520 grinders-4 lathes and drills for stone 520-5 combines the preparatory works and machinery 523 cement 523 525 525 – 31 autoclaves 525 529 of 529 machines and equipment for production of building materials : 529-81 for the manufacture of terrazzo 529-82 for the production of artificial stone 529 56 machines, devices and equipment for agricultural industries 56 except those listed in item. 06 582 of the 582-1 steel bitumen containers above 20,000 l capacity and of the 582-2 snow ploughs on the engine power above 120 KM 582 6 technical equipment 6 except those listed in item. 03, 07, 08 and 09 805 of 805 equipment cinemas, theatres, cultural-educational and musical instruments 805 1 2 3 4 5 806 010 kiosks, booths, barracks, mobile homes-not linked permanently with the ground Wicker Plantations 806 001 06 14.0 202 of 202 extraction towers 507 323 combustion engines fuel light heavy fuel engines 323 324 324 325 gas fuel combustion engines air Motors 325 326 326 343 of 343 power units portable with combustion engines the fuel light 343 344 Power Units with combustion engines to fuel heavy 344 349 nuclear reactors 349 41 machine tools for metals 40.41 44 machines and the equipment for pumping and compressing liquids and gases 44 46 heat-exchange apparatus (with the exception of the 465 and 469-0) 46 47 machines, devices and the equipment for operations and processes in materials (with the exception of 474 , 475, 477-0 to 4 and 6 to 8, and 479-0) 47 50 machines, devices and the equipment of chemical industry 50 except those listed in item. 04, 07, 08 and 09 517 517 52 torfiarskie equipment and Machines for the industry of mineral resources 52 except those listed in item. 05 and 09 53 machines for the manufacture of metal products and plastics 53 except those listed in item. 08 54 machines, devices and equipment for treatment and processing of wood, production of wood products and machinery and equipment printing and stationery 54 except those listed in item. 04 55 machines and equipment for the production of textiles and clothing and for the processing of leather and manufacture of products with her 55 561 561-6 machines, devices and the equipment for the production of beverages 561 568 machinery, equipment and apparatus baking industry (excluding 568 – 40 to 48) 568 57 machinery, equipment and food industries 57 except those listed in item. 08 and 09 59 machinery, equipment and tools, agricultural and Forestry 59 700 700-7 railcars and trailers for drezyn 700-7 710 710-01 battery locomotive 710-01 to 03-02 710 and 710-03 locomotives flameproof and type "Pipistrelle" 710-02 and 710-03 710-10 to 14 cars for 710-10 to 14 770 770-13 container ships 770-13 773 773-1010 hydrofoils 773-1010 780 780 781 Aircraft


Helicopters 781 1 2 3 4 5 743 special 743 745 of 745 trolleybuses and electric trucks 745 746 746 747 747 748 748 75 trailer, Semitrailer Tractors Tabor mounted 750 751 752 753 754 76 Remaining rolling stock bezszynowy (hand pallet trucks, lift trucks and other trucks) 76 803 803-0 to 1 Office machines 803 803-30 teletypes to mathematical machines 07 18.0 449 of the 449-90 distribution facilities for petrol and diesel electric and flow components into the liquid and liquid fuels 449 465 of the circulation fluid exchangers 465 in the production of soda 465 469 469-0 odmulin coolers and rozkładni ring of gas Column 469 474 nitracyjne and denitracyjne 474 479 479-0 odbieralnice hydraulic rozkładni 479 481 gas equipment for surface treatment of metals way chemical and elektrogalwanicznym 481 482 Cameras and equipment for surface treatment of metals way heat 482 484 484-0 equipment for arc welding and surfacing the protection of gas and plasma welding and surfacing of 484 of 48-1 acetylene generators portable high pressure, 484-3 resistance Welders and sawn of 484-6 equipment for metallization shower faucet and plastic spray 490 machines and appliances for preparing media machine data and analytical machines 490 492 Standalone device for automatic adjustment and process control of 492 493 493 industrial robots 493 505 505-1 prażalnicze furnaces, Fluidised bed, for the production of sulphuric acid 505 51 Machine , equipment and cameras, natural gas, mining, foundry, torfiarskie and geodetic and cartographic 51 except those listed in item. 05, 06, 08 and 09 58 earthmoving machinery, construction and road 58 except those listed in item. 04, 05, 08 and 09 61 of 61 distribution device and apparatus subgroup electricity mobile 610 to 615 641 Jacks, winches and hoists passable and impassable, winches, wyciągniki (with the exception of the 641-63 and of the 641-7 winches including ski lifts at the sinking of shafts, as well as lifts and cable cars) 641 662 662-1 Portable projectors, 16 mm and 35 mm 662 681 681 1 2 3 4 5 745 Containers except those listed in item. 06 of the 745 other electric cars 745 783 783 788 Balloons other means of air transport other transport Measures 788 79 08 20.0 200 of 200 towers chisel, wieżomaszty 510 434 434-01 machine to close the jars of the 434-02 beading machines 434 465 diaphragm Exchangers tubular classified as sulphuric acid coolers 465 506 506-3 odgazowywacze 506 510 510 511 drilling equipment and powered roof supports 511 518 of 518 cameras and devices to : 518-01 magnetic measurements 518-02 measurements geoelektrycznych 518-03 seismic measurements and radiometrycznych 518-1 electrical profiling of wells, gas karotażu, punching holes and 518 535 of 535-0 special cameras for the production of tungsten acid and reduction machines, vacuum and special metal wytopów of 535-1 machines for the production of carbonates and past emulsion of 535-7 semiconductor manufacturing device 535 579 579-000 distributors 579-003 hammer Mills 579-01 machines and equipment for processing animal waste into flour feeding and rendering fats 579-09 other machines and the equipment for processing animal waste 579 580 earthmoving machinery and footings 580 581 except those listed in item. 09 machines for works 581 582 582-3 mechanical brushes and accessories for road maintenance 582 629 629 669 mobile cash registers and recording (with the exception of credited to item 10-computer) 669 633 electric batteries stationary batteries alkaline electric 633 634 634 662 662-5 cinema screens 662 644 644-0 to 4 conveyor in mines and processing plants of ore and coal 644 664 of 664 device to carry out technical studies 664 740 Motorcycles , a trailer and motorcycle carts 740 741 741 742 cars except those listed in item. 06 trucks, buses and coaches 742 744 744 782 782 1 2 3 4 5 8 Gliders except those listed in item. 05, 06 and 09 tools, instruments, movable property and equipment 8 09 25.0 501 501-0 engines, glass and porcelain for distillation 501-1 porcelain Mills 501 511 mining machines, with the exception of mechanized 511 524 of the 524 piece to trampowania heads "Hagera" and melting furnaces blast furnace slag and basalt 524 571 571-8 autoclaves for hydrolysis of 571-30 and 571-31 steel neutralizers and neutralization devices and hydralizatory concrete or masonry 571 581 581-2 vibrator 581-4 wibromłoty and of the 581-3 floats to the plaster 581 644 644-0 conveyors heavy and light in coal mines 644 801 801-0 electronic testing and measuring apparatus to carry out laboratory tests 801 802 802-0 engines and equipment for hydro-and mechanotherapy 802 804 of 804 circus equipment 804 10 30.0 491 computer Units 491 Explanations 1. For aggravated the conditions of use of buildings and structures referred to in article 1. 22i paragraph. 2 (1) (a). a) of the Act, shall be considered to use these assets under continuous water, water vapour, significant vibrations, sudden changes in temperature and other factors causing the acceleration of consumption.

2. For bad conditions for the use of buildings and structures referred to in article 1. 22i paragraph. 2 (1) (a). (b)) of the Act, shall be deemed to be using these fixed assets under the influence of destructive chemicals, and especially when they serve the production, manufacture or storage of corrosive chemicals. This also applies to cases of strong action on the building or the building of destructive chemicals distributed in the atmosphere, water or give off in the form of vapour, which sources are other objects located near.

3. machinery, equipment and means of transport requiring special technical efficiency, referred to in article 1. 22i paragraph. 2 paragraph 2 of the Act shall mean objects that are used in work on three shifts, even though it does not work, by its nature, in continuous movement, used under field conditions, forest conditions, underground or other suggestive of more intense wear.

4. By machinery and equipment group of 4-6 and 8 fixed assets Classification (FAC), having undergone rapid technical progress referred to in article 1. 22i paragraph. 2 paragraph 3 of the Act shall mean machinery, equipment and apparatus, in which the applied are microprocessor circuits or computer systems, which meet the established functions through the use of in them the latest technology, as well as the remaining apparatus scientifically-research and development and trials-manufacturing.

Annex 2. [TABLE of l SIZES SPECIAL DEPARTMENTS of AGRICULTURAL PRODUCTION and the ESTIMATED ANNUAL INCOME]

Annex 2 TABLE of l SIZES SPECIAL DEPARTMENTS of AGRICULTURAL PRODUCTION and the ESTIMATED ANNUAL INCOME Lp.

Crop types and production Unit areas or types of production Standard, the estimated annual income of $ gr 1 2 3 4 1 cultivation in greenhouses heated above 25 m2: a) ornamental plants (b)) other 1 m2 1 m2 7 2 60 2 cultivation in greenhouses are not heated above 25 m2 1 m2 1 60 3 cultivation in plastic tunnels heated above 50 m2 :

 

 

 


 

a) ornamental plants (b)) other 1 m2 1 m2 5 3 20 20 4 Growing mushrooms and mycelium – above 25 m2 disc 1 m2 3 5 slaughter poultry-above 100 pieces: a) chickens b) geese (c)) the ducks d) turkeys 1 piece 1 piece 1 piece 1 piece 10 79 21 51 6 Poultry laying more than 80 pieces: a) laying hens (in the herd reproductive) b) chicken meat (in the herd reproductive) c) geese (in the herd reproductive) d) duck (in the herd reproductive) e) turkeys (in the herd reproductive) f) chickens (the production of eggs for consumption) 1 piece 1 piece 1 piece 1 piece 1 piece 1 piece 1 1 1 2 8 1 98 66 10 05 70 45 7 Hatcheries poultry: a) chickens b) geese (c)) the ducks d) turkeys 1 piece 1 piece 1 piece 1 piece 1 5 2 5 8 fur animals : a) foxes and raccoon dogs 1 female livestock 25 b) mink 1 female livestock 11 c) ferret offalis 1 female livestock 8 50 d) chinchillas 1 female livestock 13 e) nutrie over 50 pieces of females livestock 1 female livestock 3 f) rabbits over 50 pieces of females livestock 1 female livestock 3 9 laboratory animals : and) rats white b) white 1 piece 1 piece 9 2 1 2 3 4 10 – production of Silkworms cocoons 1 dm3 20 11 Apiary above 80 families 1 2 12 plants growing in vitro-shelf area 1 m2 120 13 Breeding entomofagów-area plants 1 m2 100 14 Breeding earthworms-area breeding beds 1 m 2 50 15 Breeding and rearing other animals outside the farm : and) cows over 5 pieces b) calves of more than 10 pieces of c) bovine animals for slaughter of more than 10 units (with the exception of fed animals) d) pigs for fattening above 50 e) pigs and piglets above 50 f) farming of sheep above 10 g) fattening sheep above 15 h) horses for slaughter and breeding horses) 1 piece 1 piece 1 piece 1 piece 1 piece 1 piece 1 piece 1 piece 1 mother livestock 200 42 22 25 10 4 6 300

240 j) breeding aquarium fish above 700 dm3 volume of Aquarium, calculated according to the internal edge length 1 dm3 90 k) Kennel 1 livestock 27 l) livestock-bred cats 1 livestock 10 [1] Article. 7 paragraph 1. the following 14, set by the article. 3 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 1 January 2004 and shall apply to income (loss) as from 1 January 2004.

[2] Article. 7 paragraph 1. 14A by art. 3 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 1 January 2004 and shall apply to income (loss) as from 1 January 2004.

Related Laws