ACT

of 9 November 2000

to amend the Personal Income Tax Act and to amend certain other laws

• Metric
• Codified text

Article 1. [ Law on personal income tax] In the Act of 26 July 1991 o Income tax on individuals (Dz. U. 2000 r. No 14, pos. 176, Nr 22, pos. 270, Nr 60, poz. 703 and No. 70, pos. 816) is amended as follows:

1) in art. 2:

(a) paragraphs 2.

" 2. Agricultural activities within the meaning of the paragraph Article 1 (1) is an activity consisting in the manufacture of plant or animal products in the unprocessed state (natural) from their own crops or breeding or rearing, including seed, nursery, breeding and production of seed, breeding, production of groundwater, greenhouses and under foil, production of ornamental plants, cultivated and orchard mushrooms, breeding and production of breeding material of animals, birds and commercial insects, animal production of the type industrial-feral and fish farming, as well as activities in which minimum periods of time the retention of purchased animals and plants, during which their biological growth occurs, shall be at least:

1) month-in the case of plants,

2) 16 days-in case of high intensity tubing of the specialized geese or ducks,

3) 6 weeks-in the case of other poultry for fattening,

4) 2 months-in the case of other animals

-counting from the date of acquisition. ',

(b) after paragraph. 3 The paragraph shall be added. The following shall be added:

' 3a. They do not constitute specific agricultural production of the crop, the breeding and rearing of animals of a size not exceeding the size laid down in Annex No 2 to the Act, hereinafter referred to as ',

(c) the paragraph is deleted. 5;

2. in Art. 6:

(a) paragraphs 2.

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

(b) paragraphs 4.

" 4. From single persons raised in the tax year:

1) children of minors,

2) children, regardless of their age, on which, according to separate regulations, a nursing allowance was collected,

3) children up to the age of 25 studying in schools referred to in the education system regulations or higher education regulations, or in higher vocational schools, if they have not obtained income in the tax year, the exception of income free of income tax, survivors ' pensions and income not subject to the obligation to pay the tax

-the tax may be determined, subject to paragraph. 8, at the request expressed in the annual tax return, in double the amount of tax calculated on half of the income of a single child raising the children, taking into account art. 7; except that the revenue (revenue) to be taxed in a flat-rate manner on the basis of the rules laid down in that law shall not be included in the sum of those revenues. ',

(c) paragraphs 5.

" 5. A single parent or legal guardian is considered to be a single parent if the person is a bride, a bachelor, a widow, a widow, a divorcee, a divorcee or a person for whom a separation has been ruled within the meaning of separate provisions. A single person raising children is also considered to be married if her spouse is deprived of parental rights or is punished by deprivation of liberty. ',

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

" 8. Principle expressed in paragraph. 2 and 4 shall not apply if, for example, one of the spouses, a single parent or a child of a child, has received income (revenue) which is taxed under the rules laid down in the Act of 20 November 1998. with a flat-rate income tax on certain income generated by natural persons (Dz. U. No 144, pos. 930 et z 2000 r. Nr 104, pos. 1104), hereinafter referred to as. "

3) in art. 7 after the mouth. 2 The following paragraph shall be added. 3 as follows:

" 3. The provisions of the paragraph 2 shall not apply to spouses in respect of which separation has been ruled within the meaning of separate provisions. "

4. Article 8 is replaced by the following

" Art. 8. 1. Revenues from participation in a non-legal entity, from joint ownership, joint venture, joint ownership or joint ownership of the property or of the property rights of each taxpayer shall be determined in proportion to his or her right in participation in the profit and shall be combined with other income from sources, the income of which shall be taxed at the scale referred to in Article 4. 27 ust. 1. In the absence of any contrary evidence, the rights to participate in the profit shall be deemed to be equal,

2. The rules expressed in paragraph. 1 shall apply mutatis mutandis to:

1) accounting for the costs of obtaining revenues, expenses not constituting the costs of obtaining revenues and losses,

2) tax credits related to the conducted activities in the form of a non-legal entity. "

5. in Art. 9:

(a) in paragraph. 1 the words "exempt from tax on the basis of separate provisions" shall be replaced by "52",

(b) in paragraph. 2 words " art. 24 and 25 'shall be replaced by the words' Article 24-25 ",

(c) paragraphs 3.

" 3. The amount of the loss from the source of income incurred in the fiscal year may be reduced by the income obtained from that source in the coming successively after the following five fiscal years, except that the reduction in any of those years may not be exceed 50% of the amount of that loss. ',

d) after the mouth. 3 The paragraph shall be added. The following shall be added:

' 3a. The provisions of the paragraph 3 shall not apply to losses:

1) from the paid divestment of the goods and property rights referred to in art. 10 para. 1 point 8, and

2) from sources of income, from which income is free of income tax. ",

(e) in paragraph. 4 the word 'three' is replaced by 'five',

(f) after paragraph. 4 The paragraph shall be added. 5 in the following:

" 5. The provisions of the paragraph 3 shall apply mutatis mutandis where, during the period referred to in that provision, the taxable person is taxed under the rules laid down in Chapter 2 of the Flat-rate Income Tax Act. In this case, the revenue referred to in Article shall be reduced. 6 para. 1 of the Flat-rate Income Tax Act. '

6) in art. 10:

(a) in paragraph. 1:

-in point 1, the word 'also' is deleted,

-in point 3, the words 'including the pursuit of a free profession, with the exception of the activities referred to in point 2,' shall be deleted.

-at the end of point 6, the words 'with the exception of assets relating to economic activity,' shall be added at the end. '

-in point 7, the words 'sale and replacement' shall be replaced by 'paid divestments',

-point 8 is replaced by the following:

" (8) the disposal shall be payable, subject to paragraph (a). 2:

(a) immovable property or parts thereof and participation in real estate,

(b) cooperative ownership of housing or utility premises and resulting from the allotment of housing associations: the right to a single-family house or the right to a dwelling in a small dwelling house,

(c) perpetual usuallage of land,

(d) other things,

-if the divestment of the sale does not take place in the performance of the business and has been made in the case of the payment of the real estate and property rights referred to in point (s). (a)-(c)-before the end of five years from the end of the calendar year in which the acquisition or construction took place and other items before the end of six months from the end of the month in which the acquisition occurred; in the case of conversion, those periods refer to the to each of the persons making the conversion, '

(b) paragraphs 2.

" 2. The provisions of the paragraph 1 point 8 shall not apply to the payment of the payment:

1) on the basis of the pre-emptive agreement to secure the receivables, including the loan or credit-until the final transfer of ownership of the subject of the contract,

2) in the form of a transfer of a non-cash contribution to a company or cooperative of defense measures, fixed assets or intangible assets,

3) property rights other than those mentioned in the paragraph. 1 point 8 (a) (b) and (c) or movable assets which are components of assets linked to the economic activity referred to in Article 14 para. 2 point 1. '

7) in art. 11:

(a) in paragraph. 1 words " art. Article 17 (6) 'shall be replaced by the words' Article 1. 17 para. 1 points 6 and 9 ',

(b) paragraphs 2.

" 2. Cash value of benefits in kind, subject to art. 12 (1) 2, shall be determined on the basis of market prices for the marketing of things or of the rights of the same type and species, taking into account, in particular, their state and degree of consumption and the time and place of their acquisition. ',

(c) paragraphs 2a is replaced by the following

' 2a. The cash value of other unpaid benefits shall be fixed:

1) where the subject of the provision is services falling within the scope of the economic activity carrying out the benefit-at the prices charged to other recipients,

2) if the subject of benefits is the services purchased-by purchase price,

3) if the subject of the benefits is to make the premises or the building available-according to the equivalent of the rent, which would be entitled in the event of the conclusion of the lease agreement of the premises or building,

4. in other cases, on the basis of 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 state and degree of consumption and the time and place of making available. ",

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

' 2b. If the benefits are partially paid, the income of the taxable person shall be the difference between the value of those benefits, as determined in accordance with the rules laid down in the paragraph. 2 or 2a, and the payment of the taxable person. ',

(e) in paragraph. 3. the word "foreign exchange" and "foreign exchange" shall be deleted.

8) in art. 12:

(a) paragraphs 2.

" 2. The monetary value of benefits in kind provided to workers under separate provisions shall be determined at average prices charged to other recipients, where the object of the benefit is the goods or services falling within the scope of the activity employers. ',

(b) paragraphs 3.

" 3. The monetary value of other unpaid benefits or partly paid benefits shall be determined in accordance with the rules laid down in the Article. Paragraph 11 (2) (b). ',

(c) the paragraph is deleted. 3a and para. 8;

9) in art. 13:

-in point 5, the word 'wages' shall be replaced by 'income' and the words 'with the exception of the revenue referred to in point 7,' shall be added at the end. '

-point 6 is replaced by the following:

" (6) income of persons to whom the authority of a state or state administration or self-government, court or prosecutor, on the basis of the relevant provisions, has ordered the execution of certain activities, and in particular the revenues of experts in judicial proceedings, investigative and administrative and payers, subject to Art. 14 para. 2 points 10, and of public-law receivables, as well as revenues from participation in committees appointed by the authorities of the state or state administration or local government, with the exception of the revenues referred to in point 9, "

-in point 7, the word 'wages' shall be replaced by 'revenue',

-in point 8, the words 'or the pursuit of a free occupation' shall be deleted and the following indent shall be added at the end and the following indent shall be added:

'-with the exception of the revenue referred to in point 9,'

-the following point 9 is added after point 8:

"(9) income on the basis of personal activity on the basis of a managerial contract or contracts of a similar nature."

10) in art. 14:

(a) in paragraph. 1a and 1b are deleted by the word "foreign exchange",

(b) in paragraph. 2:

-point 1 is replaced by the following:

" (1) revenue from the payment of assets to be paid for the assets used in economic activities and for the operation of the special agricultural production departments which are not real estate or the rights referred to in Article 3 (1) of Regulation (EC) No EC; 10 para. 1 point 8; in determining the amount of revenue, the provisions of paragraph 1 1 and Art. 19 shall apply mutatis mutandis, '

-in point 2, the words ' separate provisions issued on the basis of the Article 15 para. 5 of the Act of 15 February 1992. o corporate income tax (Dz. U. of 1993 No. 106, pos. 482 and No. 134, pos. 646, 1994 No. 1, pos. 2, Nr 43, poz. 163, Nr 80, pos. 368, Nr 87, poz. 406, Nr. 90, pos. 419, Nr 113, poz. 547, Nr 123, pos. 602 and No. 127, pos. 627, 1995 Nr 5, pos. 25, Nr 86, poz. 433, Nr 96, pos. 478, Nr 133, pos. 654 and No. 142, pos. 704, of 1996 Nr 25, pos. 113, No 34, pos. 146, Nr 90, poz. 405, Nr 137, poz. 639 and No. 147, pos. 686, of 1997 Nr 9, pos. 44, Nr 28, poz. 153, Nr. 79, pos. 484, Nr 96, poz. 592, Nr. 107, pos. 685, Nr 118, pos. 754, Nr 121, poz. 770, Nr 123, poz. 776 and 777, Nr 137, poz. 926, Nr 139, pos. 932, 933 and 934, No 140, pos. 939 and No. 141, pos. 945, 1998 Nr 60, poz. 383, Nr 108, pos. 685, Nr 117, pos. 756, Nr 137, poz. 887, Nr 144, poz. 931 and No 162, pos. 1112 and 1121 and 1999 Nr 49, poz. 484, Nr 62, poz. 689 and No. 95, pos. 1101) 'shall be replaced by the words' Article 22a-22o ',

-in point 6, the words 'and State Fund for the Rehabilitation of the Disabled Persons' shall be deleted,

-in point 8, the words ' art. 12 (1) 2, 3 and 3a 'shall be replaced by the words' Article 1. 11 (1) 2-2b ',

-in point 9, the period shall be replaced by a comma and shall be added to the following points 10 to 12:

" (10) remuneration of the payers of:

(a) the timely payment of taxes levied in respect of the State budget,

(b) the timely calculation and discharge of contributions to health insurance, in accordance with the provisions on universal health insurance,

(c) carrying out tasks relating to the setting up of the right to benefits and their amount and the payment of sickness insurance benefits as defined in the provisions on the social security scheme,

11) income from rental, sublease, lease, sublease, and other contracts of a similar nature, assets related to business activities,

12) received compensation for damage to the assets related to the established business activity or with the conduct of the departments of special agricultural production. ",

(c) in paragraph. 3:

-in point 2, the words 'and the amounts due, but not received, for the exercise of a free profession,' shall be deleted.

-in point 3, the word 'municipalities' shall be replaced by 'units of local government',

-the following point 3b is inserted after point 3a:

"3b) returned, remitted or abandoned payments made to the State Fund for Rehabilitation of Persons with Disabilities on the basis of separate provisions, not included in the cost of obtaining revenues,"

-in point 6, the words ' with bank settlement proceedings within the meaning of the provisions on financial restructuring of companies and banks or ',

-point 7 is replaced by the following:

'(7) the tax due on goods and services exempted from payment of the tax on goods and services, the difference and the interest rate on which the difference in the tax on goods and services is reimbursed,'

-the following point 8 is added after point 7:

"8) the proceeds of the payment of the transfer under the pre-emptive contract in order to secure the claim, including the loan or credit, until the final transfer of ownership of the object of the contract."

11. the Article shall be deleted. 14a;

12) in art. 16 in the mouth. 1. the words 'or buildings' shall be added after the words 'rent premises' and the words 'referred to in Article 4 ` shall be inserted after the words' free of charge '. 12 (1) 3 (3) 'shall be replaced by the words' referred to in Article 3. 12 (1) 1 "

13) in art. 17:

(a) the current content of art. 17 shall be marked as paragraph. 1 and:

-in point 4, the words ' established in accordance with the rules laid down in the Article. 12 (1) 3 and 3a 'shall be replaced by' as defined in accordance with the rules laid down in Article 3. 11 (1) 2-2b ',

-in point 5, the word 'created' shall be replaced by 'in the event of winding up of the investment fund created',

-in point 6, the word 'transfer' shall be replaced by 'disposal' and the words 'including derivatives of financial instruments from securities,' shall be added at the end of the word 'transfer'.

-in point 7, the word 'transfer' is replaced by 'divestments',

-in point 8, the period shall be replaced by a comma and the following point 9 is added:

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

(b) after paragraph. 1 The paragraph shall be added. 2 and 3 as follows:

" 2. When determining the value of the revenues referred to in paragraph Points 6, 7 and 9 shall apply mutatis mutandis. 19.

3. Whenever the statute refers to derivative financial instruments, it is understood by the property rights, the price of which depends directly or indirectly on the price of the goods, foreign currencies, Polish currency, foreign exchange gold, foreign exchange platinum, or securities valuable, either from the level of interest rates or indices, and in particular options and futures contracts. "

14) in art. 18 the words 'annuity whose legal title constitutes a donation or regulation of the last will,' shall be deleted and the words 'from sale or conversion' shall be replaced by 'of the payment of the payment of the fee'.

15) art. 19 is replaced by the following

" Art. 19. 1. Revenue from the payment of real estate or property rights and other items referred to in Article 10 para. 1 point 8, is their value expressed in the price specified in the contract, less the costs of the payment of the disposal. However, if the price, without a reasonable cause, significantly deviates from the market value of these items or rights, the income shall be determined by the tax authority or the tax control authority at the level of the market value. Article Recipe 14 para. The second sentence shall apply mutatis mutandis.

2. Arrival from the paid divestment by way of conversion of real estate or property rights, as well as other things referred to in art. 10 para. In each of the parties to the contract transferring the property shall be the value of the immovable property, of the goods or of the right to be disposed of by way of conversion. The provisions of the paragraph 1,3 and 4 shall apply mutatis mutandis.

3. The market value referred to in paragraph 3. 1, of goods or of property rights shall be determined on the basis of market prices applied in the course of trade in things or of the rights of the same type and species, taking into account in particular their state and degree of consumption and the time and place of the payment of the disposal.

4. If the value expressed in the price specified in the contract for the payment of disposal significantly deviates from the market value of the property or property rights and other things, the tax authority or the tax control body will call on the parties to the agreement to change that value and/or indication of the reasons justifying the application of the price significantly deviating from the market value. In the event of non-response, failure to change the value or not to indicate the reasons justifying the application of a price significantly deviating from the market value, the tax authority or the tax inspection body will determine the value in the light of the opinion to the experts or experts. Where the value thus determined deviates at least 33% from the value expressed in the price, the costs of the expert's or experts 'opinion shall be borne by the transferor.'

16) in art. 20 in the mouth. 1 words " art. 12, 14 "shall be replaced by the words" Article 12-14 "

17) in art. 21:

(a) in paragraph. 1:

-in point 3, the following point shall be added: (d)-(f) as follows:

" (d) compensation granted under the rules on non-competition rules,

(e) damages for damages related to the assets related to the business activity,

(f) damages for damage to the assets linked to the operation of the special agricultural production departments, the income of which is taxed on the basis of the rules referred to in Article 3 (1) of the basic Regulation. 27 ust. 1, "

-point 4 is replaced by the following:

" (4) amounts received for property and personal insurance, with the exception of compensation for damages related to assets related to:

(a) carrying out an economic activity,

(b) the holding of special agricultural production departments, the revenue from which is taxed on the basis of the rules referred to in Article 3 (1). 27 ust. 1, "

-in point 5, the words 'or directly in connection with the pursuit of a free profession' shall be deleted,

-at the end of point 5a, the comma shall be deleted and the words '-in the amount of the payments made to the Fund,' shall be added.

-point 6 is replaced by the following:

"6) winnings in casino games, slot machines, and bingo cash and fantable games designed and operated by a qualified entity on the basis of games of chance games, mutual betting and slot machines,"

-the following point 6a is inserted after point 6:

" 6a) winnings in numerical games, cash lotteries, interiors, promotional lotteries, audiotext lotteries and fan lotteries, if the one-off value of those winnings does not exceed the amount of three times the lowest remuneration for work, promulgated on the basis of separate regulations, for December of the year preceding the tax year, decorated and conducted on the basis of regulations on random games, mutual facilities and slot machines by an eligible entity, "

-at the end of point 8, the words 'paid on the basis of separate provisions shall be added'.

-in point 10a, the comma and the words 'and Paralympic,' shall be deleted at the end of the text.

-in point 17, the words 'employees referred to in separate provisions' shall be replaced by 'for work, which shall be published on the basis of separate provisions',

-in point 19, in point (a). (b) the words "employees referred to in separate provisions" shall be replaced by "for work, published on the basis of separate provisions",

-in point 20, the words 'the rules in force in the state enterprises on the cost of travel expenses outside the country' are replaced by 'laws or regulations issued by the competent minister on diets and others'. professional travel receivables outside the country of the country ',

-the following point 20a is inserted after point 20:

" 20a) the part of the income of the persons referred to in art. 3 para. 1, temporarily residing abroad and obtaining income there from other titles than those mentioned in point 20-in the amount corresponding to the equivalent of the diets specified in the separate laws or regulations issued by the competent minister on the diet and other claims on professional travel of workers outside the country, calculated for the period during which those persons received income; in the case of obtaining income from several sources during the same period, the exemption applies only to income obtained from a single source, '

-in point 22 the indent is replaced by the following:

"-specified in separate provisions issued by the competent minister, if the course of the vehicle, excluding the payment of the lump sum, is documented in the records of the conduct of the vehicle operated by the employee according to the applicable formula,"

-point 26 is replaced by the following:

" 26) oblivion paid in the event of individual events, natural disasters, long-term illness or death:

(a) from the social fund, the establishment of the social benefit fund, the trade union funds and in accordance with the separate provisions issued by the competent minister, irrespective of their amount,

(b) from other sources, subject to points 40 and 79, up to a maximum of three times the lowest remuneration for work on the basis of separate provisions for the December preceding year preceding the tax year, "

-in point 32b, the words 'employees referred to in separate provisions' shall be replaced by 'for work, published on the basis of separate provisions',

-point 35 is deleted,

-point 39 is replaced by the following:

" 39) scholarships received on the basis of the regulations issued by the competent minister on doctoral studies and scholarships and other scholarships, the rules of which have been approved by the Minister responsible for the affairs of higher education after consulting the Council of the Main Higher Education Board, "

-point 40 is replaced by the following:

" 40) the provision of material assistance to pupils, students, participants in doctoral studies and persons participating in other forms of education, coming from the state budget, budgets of local government units and from own resources of schools and universities-awarded on the basis of separate regulations on education system, higher education, higher vocational schools and the scientific title and degrees, "

-point 41 shall be deleted,

-point 46 is replaced by the following:

' (46) income obtained by taxable persons from the governments of foreign countries, international organisations or international financial institutions, arising from non-repayable funds granted on the basis of a unilateral declaration or agreements concluded with those states, organizations or institutions by the Council of Ministers of the Republic of Poland, the competent minister or government agencies; including also in cases where the transfer of these funds is made through an entity authorized to the distribution of non-refundable foreign aid to entities, to whom the aid is to be used, '

-in point 61, the words 'granted on the basis of the provisions on loan and student loans' shall be inserted after the words 'student loans',

-in point 63, at the end of the period, the period shall be replaced by a comma and the following points 64 to 110 shall be added:

" 64. Appendices to the survivors ' pensions for orphans complete, paid on the basis of separate provisions,

65) sickness benefits paid on the basis of separate provisions on social insurance of farmers and social insurance of members of agricultural production cooperatives, cooperatives of agricultural machinery rings and their families, in part of the corresponding the share of income from agricultural activities, with the exception of the conduct of the special agricultural production departments, in the divisive dividment of the cooperative,

66) the incomes of the natural persons referred to in Art. 3, from sources of revenue located in the State with which the Republic of Poland does not conclude a double tax avoidance agreement, if they are subject to the same type of tax in that country and the State is following the rules reciprocity as to the same income from sources located in the area of the Republic of Poland,

67) value of the benefits in kind provided by the employee-up to the amount not exceeding in the tax year the amount of the lowest remuneration for the work, announced on the basis of separate provisions, for December of the year preceding the tax year; the occasional benefits are, in particular: Christmas packages for children, tickets for sports or cultural events,

68) value won in competitions and games organised and aired (advertised) by mass media (press, radio and television) and competitions in the field of science, culture, art, journalism and sport, as well as prizes related to Premium sales-if the one-off value of these winnings and prizes does not exceed the amount of three times the lowest remuneration for the work, announced on the basis of separate provisions, for December of the year preceding the tax year,

69) the value of meals consumed in the establishment canteen carried out by the employer or other specialized organizational unit on behalf of the employer, except the equivalent for those meals,

(70) foreign exchange allowances paid on the basis of separate provisions for seafarers and fishermen employed in domestic shipping and fisheries undertakings, in part not exceeding 25% of those allowances,

(71) revenue from the sale of plant and animal products coming from their own crop or farming, which are not special agricultural production units, which are processed by industrial means, if the processing is made by the silage of plant products or processing of milk or the slaughter of animals for slaughter and post-mortem treatment of those animals, including cutting, division and classification of meat,

72) revenue from the sale of raw materials of herbal plants and herbs of wild growing forest classified in the Polish Classification of Products and Services (PKWiU) in the group with the symbol 01.11.91-00, blueberries, forest fruits (PKWiU 01.13.23-00) and mushrooms (PKWiU 01.12.13-00.43) -either from the file carried out in person or with the participation of members of the immediate family,

73) the amount of one-off financial assistance paid to the victims of the Nazi persecution by the Foundation for Polish-German Reconciliation,

74) obtained from abroad:

(a) invalidity pensions for the invalidity of war,

(b) the amounts of supplies granted to victims of war and members of their families,

(c) invalidity pensions of persons whose invalidity arose in connection with a compulsory stay in the works of the Third German Reich in the years 1939-1945,

-provided that a document is presented to the payer of a foreign institution stating the nature of the benefit granted,

75) pensions paid to repressed persons and members of their families, granted under the rules laid down in the provisions on the provision of war and military invalids and their families,

76) the amounts of diet and allowance for foreign visitors coming to Poland under the programmes and contracts and the value of nutrition for interpreters (pilots) accompanying these guests, except for the meals equivalent,

77) cash equivalents for the lack of accommodation, paid out: Police officers and the Prison Service, the State Protection Office, Border Guard and the firefighters of the State Fire Service-up to a height not exceeding three times the lowest remuneration for the work, announced on the basis of separate regulations, for December of the year preceding the tax year,

78) surcharge: rest organized by entities operating in this area, in the form of intimes, colonies, camps and colonizes, including also connected with science, stay on sanatorial treatment, in medical and sanitation facilities, rehabilitation-training and medical care, as well as trips related to this holiday and stay on treatment-children and young people up to the age of 18:

(a) from the social fund, the establishment of the social benefit fund and in accordance with the separate provisions issued by the minister responsible-irrespective of their amount,

(b) from other sources-up to the amount not exceeding in the tax year the lowest remuneration for work promulgated on the basis of separate provisions, for December of the year preceding the tax year,

79) benefits from social assistance,

80) income from the business relationship received in the service of the candidate by the officers of the Police, the Border Guard and the State Fire Service,

(81) income equivalent to expenditure on accommodation, incurred by persons temporarily resident abroad and obtaining income there-if they have not been included in the cost of obtaining the revenue-in the amount of the account found hotel (or equivalent document), up to the limit on the costs of the hotel, specified in the separate laws or regulations issued by the competent minister on the rules for determining and the amount of receivables entitled to the employees from the title a business trip outside the country, and in the absence of an account-25% of that the limit; the exemption does not apply to persons to whom free accommodation is provided,

82) the emoluments of officials of the United Nations, specialised organizations and other international institutions and organizations, of which the Republic of Poland is a member and whose statutes provide for exemption from tax If the officers are listed on the Ministry of Foreign Affairs,

(83) monetary claims paid to policemen, soldiers and civil servants of military units used outside the State in order to participate in armed conflict or to strengthen the forces of the State or States of allies, peacekeeping missions, shares to prevent acts of terrorism or their effects, as well as the pecuniary claims paid to soldiers, police officers and workers acting as observers in peacekeeping missions of international organisations and multinational forces,

(84) value of allowances for free and reduced journeys by public transport by rail and bus, resulting from the Act on entitlements to free and reduced journeys by public transport collective,

85) the value of benefits for the implementation of allowances for reduced or free journeys by means of public transport, which are based on separate provisions,

(86) the housing allowances and the one-off development allowances paid to teachers on the basis of the Teacher's Charter, as well as the contributions to the tuition fees for the teacher, financed by the budget,

(87) the value of the benefits under the separate provisions relating to pensioners, pensioners and combatants and certain persons who are victims of war and post-war repressions on subscriptions to television and radio charges, Telephone number unit telephone and telephone subscription,

(88) cash equivalents received by pensioners in exchange of benefits in kind provided in connection with their previous employer's relationship with their employer, employment relationship or cooperative employment relationship-up to no exceeding in the fiscal year three times the lowest remuneration for the work, announced on the basis of separate provisions, for the December of the year preceding the tax year,

89) the value of the benefits of higher education institutions, on the basis of separate provisions, to students led by the university to student apprendations,

90) the value of the benefits granted in accordance with the separate provisions by the employer for the raising of professional qualifications and general education of the worker, with the exception of the salaries received for the duration of the training leave and for the duration of the exemptions from the part of the the working day of the school staff or the professional qualifications in non-school forms,

91) paid, through the payer, in the pensions and foreign rents of the increase (increase) of the nature of family allowances, provided that the payer is presented with a document stating the amount of the increase,

92) benefits in kind (in kind) or cash equivalents in exchange of these benefits, entitled on the basis of separate provisions to the members of the families of deceased employees and deceased pensioners-up to the amount not exceeding in the year a tax of three times the lowest remuneration for work promulgated on the basis of separate provisions, for December of the year preceding the tax year,

(93) income derived from the purchase of residential or residential premises by existing tenants, in the amount corresponding to the difference between the market price of the buildings or the premises and the purchase price,

94) the remuneration received by the members of agricultural production cooperatives for the use by cooperatives of the contributed land contributions,

95) interest on the untimely payment of salaries and benefits from the titles referred to in art. 10 para. 1 point 1,

(96) the income obtained by the worker in respect of the concession in charge of electricity, in the amount corresponding to the difference between the price fixed for the other recipients and the price fixed for the worker,

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

98) the Kombatancki allowance and the addition for the secret teaching granted on the basis of separate regulations,

99) allowances for the reduction of expenses for medications and sanitary articles, granted on the basis of separate provisions,

100) income from pensions or pensions received by persons who lost sight as a result of hostilities in the period of war 1939-1945 or explosions remaining after that war of non-smokers and unexploded orbs, subject to submission to the payer:

(a) a decision on recognition as an invalidity of a l or II group, issued by a competent authority,

(b) medical records (hospital) from the period of the accident, confirming the accident, or certified notarized statements of two witnesses confirming loss of sight as a result of hostilities in the years 1939-1945 or explosion of non-splits and Unexploded unexploded days after this war,

(c) the current ophthalmological certificate of injury to the eye, or the current certificate from the judicial and medical obduction, confirming loss or damage to vision as a result of the events referred to in point (s). (b), or

d) the important legitimacy of the Association of the Blind Civilian Victims Of War or the Union of the Dark Soldiers of the Republic of Poland,

101) the proceeds obtained by the donors from the sale of their blood or plasma derived from them,

102) the amounts constituting a refund of the travel and accommodation costs paid by the district labour offices on the basis of the employment regulations and counteracting unemployment,

(103) one-off development allowances paid to academic teachers on the basis of higher education regulations,

104) benefits received on the basis of art. 23 (1) 5 and 7 of the Act of 9 May 1996. on the implementation of the mandate of a Member and a senator (Journal of Laws No 73, pos. 350 and Nr. 137, pos. 638, of 1997 Nr 28, pos. 153, Nr. 98, pos. 604, Nr 106, poz. 679, Nr 121, poz. 770 and No. 160, pos. 1080, 1998. Nr 162, pos. 1118, 1999 Nr 52, pos. 527 and 528 and 2000. Nr 6, pos. 69),

(105) income from the divestment of shares received by inheritance or donations, in part corresponding to the amount of tax paid on inheritance and donations,

106) damages received on the basis of United Nations Security Council resolutions paid to those affected by the cessation of hostilities in Kuwait,

107) awards paid on the basis of the regulations issued by the competent minister on organizing rehabilitation classes in psychiatric hospitals and rewarding the participants of these classes,

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

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

110) the value of the benefits of the employees of the Polish diplomatic posts, consular offices and other Polish budget units located outside the borders of the Republic of Poland, resulting from the provisions issued on the basis of art. 47 of the Act of 16 September 1982. about employees of government offices (Dz. U. Nr 31, pos. 214, of 1984 Nr 35, pos. 187, of 1988 No 19, pos. 132, of 1989. No 4. items 24 i No 34, pos. 178 and 182, of 1990 Nr 20, pos. 121, of 1991. Nr 55, poz. 234, Nr. 88, pos. 400 and No. 95, pos. 425, of 1992. Nr 54, poz. 254 and No. 90, pos. 451, 1994 No. 136, pos. 704, of 1995 Nr 132, pos. 640, of 1996. Nr 89, pos. 402 and No. 106, pos. 496, of 1997 Nr 98, pos. 604, Nr 133, pos. 882 and 883 and No. 141, pos. 943, 1998 No. 131, pos. 860, Nr 155, poz. 1016 and No. 162, pos. 1118, 1999 Nr 49, poz. 483 and No. 70, pos. 778 and 2000 Nr 6, pos. 69 and No. 66, pos. 787), with the exception of remuneration for work and cash equivalents for holiday leave and sickness and maternity allowances. ',

(b) the paragraph is deleted. 3,

(c) after paragraph. 5 the following paragraph shall be added. 6-9 as follows:

" 6. The Minister responsible for public finance shall determine, by means of a regulation, a model record of the vehicle mileage referred to in paragraph 1. 1 point 22 and in Article 23 (1) 5. The records of the course of the vehicle shall include at least the following data: the name and name of the employee and the residence address of the employee, the vehicle registration number and the engine's capacity, the next number of the entry, the date and purpose of the departure, description of the route, number actually travelled kilometres, the rate per 1 km of mileage, the amount resulting from the multiplication of the number of kilometres actually travelled and the rate per 1 km of mileage, the employer's signature.

7. For the expenses referred to in paragraph 1. In the case of a non-public school within the meaning of the provisions on the education system, point 36 shall be regarded as having been incurred for the expenditure of:

(1) the purchase of fixed didactic aid and other facilities necessary for the running of the school,

(2) expenditure relating to the organisation of the summer holiday of pupils, in part constituting the salary of parental staff and staff, if it has not been covered by the parents ' contributions.

8. The exemption referred to in paragraph 1. Article 1 (1) (1) (1) does not apply to income from persons who sell goods and products other than those from their own crop or breeding.

9. The exemption referred to in paragraph 1. In accordance with Article 4 (1) (a) of the Directive, the following shall apply if an employee submits a statement to the effect that he/she does not count them on the expenditure referred to in Article 1 (90) before 27a par. 1 point 3 (a) (c) and (d). "

18) in art. 22:

(a) in paragraph. 1 and 1a the word "foreign" shall be deleted,

(b) after paragraph. 1c the following paragraph shall be inserted. 1d-1f as follows:

' 1d. In the case of the payment of unpaid goods or rights, free of charge, as well as the benefits received free of charge, in respect of which, pursuant to Article 4 of the Regulation, 11 (1) 2 and 2a, the revenue was determined-the amount of that revenue less the sum of the depreciation deductions referred to in Article 22h (1), point 1, is the cost of obtaining the proceeds from the payment of such goods, rights or unpaid benefits.

1e. In the event of the transfer of shares (shares) in a company or contributions to a cooperative in exchange for a non-monetary contribution in a form other than that of the undertaking or its organised part, at the date of entry of those shares (shares), the contributions shall be determined by the cost of the acquisition, the revenue referred to in Article 17 (1). 1 point 9, in the amount of:

1) the value of the initial object of the contribution, updated in accordance with the separate provisions, less the sum made prior to the removal of this contribution of depreciation referred to in art. 22h ust. 1 point 1 where the subject of the non-monetary contribution is fixed assets or intangible assets,

2) values:

(a) nominal contributions in the form of a non-monetary contribution (shares) in a company or cooperative contributions, where they are included in the exchange for a non-monetary contribution in a form other than that of the undertaking or its organised part,

(b) determined in accordance with Article 4 23 (1) 1 point 38, where the shares (shares) in the company or the contributions to the cooperative which are contributed in the form of a non-monetary contribution are not included in the consideration for the non-monetary contribution,

(c) determined in accordance with the paragraph 1f where the shares (shares) in a company or contributions in cooperative societies which are contributed in the form of a non-monetary contribution have been included in exchange for a non-monetary contribution in the form of an undertaking or its organised part

-if the subject of the non-monetary contribution is the shares (shares) in the company or the contributions to the cooperative,

3. actually incurred, not included in the cost of obtaining revenues, expenditure on acquisitions other than those referred to in points 1 and 2 of the taxable person's assets, if these other components are the subject of the contribution.

1f. In the case of a paid transfer of shares (shares) in a company or in contributions to a cooperative in exchange for a non-monetary contribution, at the date of disposal of the shares (shares) or contributions, the cost of obtaining the proceeds shall be fixed at:

(1) the nominal value of the shares (shares) or contributions on the date of their entry, if the shares (shares) or contributions were included in exchange for a non-monetary contribution in a form other than that of the undertaking or organised part thereof,

2) the value of the undertaking or its organised part resulting from the accounts of the undertaking, determined at the date of entry of those shares (shares) or contributions, not higher, however, than their nominal value on the day of entry. ",

(c) the paragraph is deleted. 7 and 7a,

(d) in paragraph. 8 words ' provisions issued on the basis of the paragraph. 7 'shall be replaced by the words' Article 22a-22o, taking into account art. 23 ",

(e) in paragraph. 9:

-point 3 is replaced by the following:

" 3) for the use by authors of copyright and performers from related rights, within the meaning of separate provisions, or their disposal of such rights-50%, with the fact that these costs are calculated from the revenue minus the withheld by the payer in a given month the contributions to the pension insurance and sickness insurance referred to in Article 26 par. 1 point 2 (a) (b) the basis of which is the income of that income, "

-in point 4, at the end of the period, the period shall be replaced by a comma, and the words ' with the effect that those costs shall be calculated from the income deducted by the payer in a given month for the pension and sickness insurance contributions, and the sickness insurance fund, shall be replaced by the following: which are referred to in art. 26 par. 1 point 2 (a) (b) the basis of which is that revenue. ',

(f) in paragraph. 12 the words "and 14a" shall be deleted.

19) after art. 22 The following Article shall be inserted. 22a-22o, as follows:

" Art. 22a. 1. Amortization shall be subject to, subject to Article 22c, owned or co-owned by a taxable person, acquired or produced in his own right, complete and fit for use on the date of acceptance for use:

(1) buildings, buildings and premises which are separate property,

2. machinery, equipment and means of transport,

3) Other items

-for the estimated duration of use of more than one year, used by a taxable person for the purposes of his business or for use on the basis of a lease, lease or other contract of a similar nature, called permanent measures.

2. Depreciation shall also be subject to, subject to Article 22c, irrespective of the expected period of use:

1) accepted for the use of investments in foreign fixed assets, hereinafter referred to as "investments in foreign fixed assets",

2) buildings and structures built on other people's land,

(3) the assets referred to in the paragraph. 1, not owned or co-owned by the taxpayer, used by him for the purposes related to the conducted activity on the basis of a contract of a similar nature to the lease or lease agreement, concluded with the owner or co-owners for those ingredients, if according to the provisions issued under art. 14 para. 5 these elements are included in the assets of the taxpayer (accessor)

-also referred to as permanent measures,

4) the tabor of sea transport under construction, classified in the Polish Classification of Products and Services (PKWiU) in the group "ships" of the symbol 35.11, included in the industry 1051-1053 of the Systematic List of Products (SWW) of the Central Statistical Office (Dz. U. 1997 r. Nr 42, pos. 264 and 1999 Nr 92, pos. 1045).

Article 22b. 1. Amortization shall be subject to, subject to Article 22c, acquired suitable for economic use on the date of acceptance for use:

1) the ownership cooperatives the right to a dwelling,

2) cooperative right to the utility premises,

3) the right to a single-family house in a housing cooperative,

4) copyright or related property rights,

5) licences,

6) the right to: inventions, patents, trade marks, utility models, ornamental designs,

7) the value of the equivalent of the information obtained in connection with knowledge in the industrial, commercial, scientific or organizational fields (know-how)

-for the estimated duration of use of more than one year, used by the taxable person for the purposes of his or her business activities, or for use by the taxable person under a licence (sub-licence) agreement, a lease or other contract of a similar nature, called intangible assets.

2. Depreciation shall also be subject to, subject to Article 22c, irrespective of the expected period of use:

1) the value of the company, if this value arose as a result of the acquisition of the company or its organised part on the road;

(a) a purchase,

(b) receipts for the use of the assets, and the assets accepted, in accordance with the provisions laid down in accordance with Article 3 (1) of the 14 para. 5, are included in the assets of the use,

2) the costs of development works completed with a positive result, which may be used for the economic activities of the taxable person, if:

(a) the production product or technology is strictly fixed and the cost of development is reliably determined on their own, and

(b) the technical suitability of the product or technology has been properly documented by the taxable person and, on that basis, the taxable person has decided to manufacture these products or to apply the technology, and

(c) the development work documentation shows that the development costs will be covered by the expected proceeds from the sale of those products or the use of technology,

(3) the assets referred to in the paragraph. 1, used by a taxable person under a lease contract, lease contract, license agreement (sub-license) or any other contract of a similar nature, concluded with the owner or co-owners or entitled to use those values-if according to the with the provisions issued on the basis of art. 14 para. 5 are included in the assets of the taxpayer

-also referred to as intangible assets and legal values.

Article 22c. Depreciation shall not be subject:

1) land and perpetual usuallage of land,

(2) residential buildings, including lifts or dwellings, for their business activities or leased or rented under a contract, where the taxable person does not decide to depreciate them,

3) works of art and museum exhibits,

4) the value of the company, if this value was created in a different way than the one specified in art. 22b par. 2 point 1,

5) assets which are not used as a result of the cessation of the activity in which those components were used; in this case, those components shall not be subject to depreciation from the month following that in which the activity ceased to be used

-hereinafter referred to as permanent or intangible assets.

Article 22d. 1. The taxable persons may not write depreciation from the assets referred to in Article 4. 22a and 22b, the initial value of which is determined in accordance with Article 4 (2). 22g, shall not exceed PLN 3 500; the expenses incurred in their acquisition shall then constitute the costs of obtaining revenue per month of their use.

2. The assets referred to in art. 22a-22c, with the exception of the ingredients mentioned in the paragraph. 1, it shall be entered in the records of fixed assets and intangible assets in accordance with art. 22n, at the latest in the month of transmission for use.

Art. 22e. 1. If the taxable persons are to establish or produce in their own respect the assets referred to in Article 4. 22a (b) 1 and Art. 22b par. 1, with an initial value exceeding 3 500 zł, and due to their expected period of use equal to or less than a year does not include them in fixed or intangible assets, and the actual period of their use exceeds year-taxable persons shall be obliged, in the first month following the month in which that year expired:

1) to include those components in fixed assets or intangible assets, accepting them in the records at the purchase price or cost of production,

2) reduce the cost of obtaining the difference between the purchase price or the cost of production and the amount of depreciation, for the duration of their use, calculated for fixed assets at the application of the depreciation rates specified in the list of annual depreciation rates, which is Annex No 1 to the Act, hereinafter referred to as ' List of amortisation rates >, and for intangible assets-applying the rules laid down in Art. 22m,

3. use the depreciation rates referred to in point 2 for the entire period of depreciation,

4) to pay, by the 20th day of this month, to the competent tax office the amount of interest accrued from the day of the advance to the costs of obtaining the revenue of the expenditure on the acquisition or the production of the assets in its own right to the date on which the their period of use has exceeded the year, and the accrued interest shall be shown in the declarations or statements referred to in Article 4. 44 par. 6 and art. 45 par. 1; the interest calculated on the difference referred to in point 2 shall be 0,1% for each day.

2. The provisions of the paragraph. 1 shall apply mutatis mutandis in the case of the payment of expenditure on the acquisition or development of assets with an initial value exceeding 3 500 PLN to the cost of obtaining the proceeds and the subsequent credit of those components. fixed or intangible assets before the end of the year from the date of their acquisition or manufacture; in this case, interest shall accrue until the date of their crediting to fixed assets or intangible assets.

3. If the difference referred to in paragraph Article 1 (2) is higher than the cost of the month concerned, an unreasonable surplus of costs shall be deducted from the costs in the following months.

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

2. The shipowners who are shipowners, except those who, due to the declared bankruptcy, are not engaged in business activities, may make depreciation write-downs from the rolling stock ordered by them under construction, referred to in art. 22a (b) 2 point 4.

3. Depreciation of depreciation shall be made in accordance with art. 22h-22m when the initial value of a fixed asset or intangible asset on the date of receipt for use is higher than 3 500 zł. Where the initial value is equal to or less than 3 500 zł, taxpayers, subject to art. 22d par. 1, may make depreciation in accordance with art. 22h-22m or once in the month of the devotion to the use of this fixed or intangible asset, or in the following month.

4. If only a part of the property, including a residential building or a dwelling, is used to carry out an economic activity or rent or leased-depreciation shall be made in the amount determined from the initial value of the property, building or premises corresponding to the ratio of the usable area used for the business, leased or leased activity, to the general usable area of the property, the building or premises.

5. Depreciation from fixed assets and intangible assets that have been misappropriated in order to secure the claim, including the loan or credit, shall make the existing owner, including the borrower, or the borrower.

Article 22g. 1. For the initial value of fixed assets and intangible fixed assets, taking into account the mouth. 2-18, is considered to be:

1) in the case of purchase by way of purchase-the price of their acquisition,

(2) in the case of manufacture under its own scope, the cost of production,

(3) in the case of acquisition by inheritance, donations or other unpaid manner, the market value of the acquisition date, unless the donation contract or the unpaid transfer agreement specifies that value at a lower rate,

4) in the case of acquisition in the form of a non-cash contribution (contribution) made to a civil partnership or a separate commercial company-as determined by the shareholders at the date of the contribution or participation, the value of the individual fixed assets and the value of the not intangible, but not higher than their market value, on the date on which the contribution was made.

2. The initial value of the company shall be a positive difference between the purchase price of the company or its organised part, determined in accordance with the paragraph. 3 and 5, and the market value of the assets included in the bought-in, accepted for the consideration of the use of or transferred to the company or its organised part, respectively from the date of purchase, of admission to the repayable the use or transfer to the company.

3. The purchase price shall be deemed to be the amount due to the seller, plus the costs associated with the purchase by the date of the transfer of the tangible or intangible asset to be used, and in particular the costs of transport, loading and unloading, insurance in the way, installation, installation and commissioning of programs and computer systems, notarial fees, treasury and other charges, interest, commissions, and reduced tax on goods and services, except in cases where according to separate the taxable person shall not be entitled to a reduction in the amount of the tax due charged or refunded the difference in tax within the meaning of the Act on Tax on Goods and Services. In the case of imports, the purchase price includes duty and excise duty on the import of assets.

4. The value of the purchase price, used in the manufacture of fixed assets, shall be considered as the cost of production: the material assets and the foreign services used, the cost of the remuneration for the work together with the derivative works and other costs incurred in calculating the value of the goods. fixed assets. The cost of manufacturing does not include the value of the taxpayer's own work, his spouse and minor children, the general costs of the management board, the costs of the sale and the other operating costs and the costs of the financial operations, in particular the interest on loans (loans) and commissions, excluding interest and fees accrued until the date of transfer of the asset to be used.

5. The price of the acquisition referred to in paragraph 1 3, and the cost of production referred to in paragraph 3. 4, adjusts for exchange differences, accrued until the date of transmission for the use of a fixed or intangible asset, in accordance with art. 22 par. 1 and 1a.

6. The initial value of the assets acquired in the manner specified in the paragraph. Points 3 and 4, which require installation, shall be increased by the expenditure incurred for their assembly.

7. The initial value of investments in foreign fixed assets and buildings and structures built on a foreign land shall be determined by applying the paragraph accordingly. 3-5.

(8) If the purchase price of the fixed assets or parts thereof cannot be established by taxable persons before the date of establishment of the records or the establishment of the list referred to in Article 4 (1) of the said Regulation. 22n, the initial value of these measures shall be taken as a result of the valuation made by the taxable person, taking into account the market prices of fixed assets of the same type in December preceding the year of establishment of the records or the establishment of the the list and the state and extent of their consumption.

(9) If the taxable person cannot determine the cost of production referred to in paragraph 1, he or she shall be able to 4, the initial value of the fixed assets shall be set at the level determined taking into account the market prices referred to in paragraph 1. 8, by an expert appointed by the taxpayer.

10. The travelers can determine the initial value of residential buildings or dwellings: leased, leased or used by the owner for the purposes of his business activity, accepting in each tax year the value of the product of the leased, leased or used space used by the owner of the building or premises and the amount of 988 PLN, where the area of use is considered to be the area accepted for tax purposes from real estate.

11. In the event that the asset is a co-ownership of the taxpayer, the initial value of that component shall be determined in such proportion as the value of the taxable person's share in the property of that asset; this rule shall not apply to the assets which constitute the property of the spouses, unless the spouses use the asset in the business activity carried out separately.

12. In the event of a change in the legal form, as well as of the merger or division of economic operators made on the basis of separate provisions, from which the entrepreneur created as a result of such change, division or merger enters into all rights and rights and obligations of an entrepreneur with a changed legal form, shared or combined-the initial value of fixed assets and intangible assets shall be determined in the amount of the initial value specified in the register (list) of the entrepreneur o changed legal form, shared or combined.

13. Paragraph rule. 12 shall apply mutatis mutandis in the event of:

1) take up the business by the entrepreneur after a break lasting no more than 3 years,

2) changes in the legal form of the business carried out, consisting in the merger or division of existing entrepreneurs or changing the shareholders of the company not being a legal person,

(3) changes in the activity carried out by one or more spouses by each of the spouses for the activities carried out in the name of both spouses,

4) changes in the activities carried out in the name of both spouses for activities carried out by one or separately by each of the spouses,

(5) changes in the activities carried out by one of the spouses by one of the spouses to be carried out by the other spouse themselves

-if, before the break or change, the assets were entered in the records (list).

14. In the event of acquisition by way of purchase or acceptance for the consideration of the use of the company or its organised part, the total initial value of the acquired fixed assets and intangible assets shall constitute:

1) the sum of their market value in the case of the occurrence of a positive goodwill, determined in accordance with the paragraph. 2,

2) the difference between the purchase price of the company or its organised part, determined in accordance with the mouth. 3 and 5, and the value of non-fixed assets or intangible assets, in the case of non-occurrence of positive goodwill.

15. In the event of the acquisition of the company or its organised part by way of inheritance or donation, the total initial value of the acquired fixed assets and intangible assets constitutes the sum of their market value, no higher than the the difference between the value of that undertaking or its organised part and the value of the assets, which are not fixed or intangible assets, as defined for the purposes of inheritance and donations tax.

16. When determining the initial value of the individual assets and the intangible assets, in accordance with the paragraph of paragraph 1. 1 (3) and (4) and (4) Articles 2, 8, 9 and 14 to 15 shall apply mutatis mutandis. 19.

17. If the fixed assets have been improved as a result of conversion, expansion, reconstruction, adaptation or modernisation, the initial value of these measures determined in accordance with the paragraph shall be determined. 1, 3-9 and 11-15, shall be increased by the sum of the expenditure on their improvement, including the expenditure on the acquisition of components or peripherals, the unit purchase price of which exceeds PLN 3 500. Fixed assets shall be deemed to have been improved if the expenditure incurred for the conversion, expansion, reconstruction, adaptation or modernisation increases their useful value in relation to the value of the date of acceptance of the fixed assets for use, measured in In particular, the period of use, manufacturing capacity, the quality of the products obtained by means of improved fixed assets and the cost of their operations.

18. The initial value of property rights, including the license and copyright of property rights, shall constitute the purchase price of these rights; if the remuneration (fees) arising from the license agreement or from the contract for the transfer of other property rights is subject to the amount of the proceeds of the licence or the rights acquired by the licensee or the purchaser, in determining the initial value of the property rights, including the licence, shall not be taken into account for that part of the remuneration.

19. If the initial value of fixed assets or intangible assets is determined not in accordance with the paragraph. 1-18, the taxpayer makes a correction of this initial value. The adjustment of the initial value results in an appropriate change in the amount of depreciation and tax due, including interest due for the individual reporting periods, starting from the month following month. devotion to the use or improvement of a permanent or intangible asset.

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

1) from the initial value entered in the records referred to in art. 22n, individual fixed assets or intangible assets, subject to art. 22k, in equal instalments every month, starting from the first month following the month in which this measure or value was admitted to use by the end of this month, in which the sum of depreciation write-off with their value is equated the initial or the shortfall was disposed of, disposed of or found to be deficient; the sum of the depreciation allowances shall also cover the write-offs which are in accordance with the provisions of Article 4 (1) (a) of the 23 (1) 1 shall not be considered to be the cost of obtaining revenue,

2) from the shipowner ordered by the rolling stock of the sea transport in the construction referred to in art. 22a (b) 2 point 4, starting from the first month following the month in which the shipowner incurred the expenditure (including the advance payment) for the construction of the rolling stock of at least 10% of the contract value separately for each facility of this rolling stock; value the contract referred to in this point is set at the date of conclusion of the contract for the construction of the facility,

3) from seasonally used fixed assets and intangible assets during the period of their use; in this case, the amount of the monthly write-off shall be determined by dividing the annual amount of depreciation by the number of months in the season or for 12 months of the year,

4) from the disclosed fixed assets not covered so far-starting in the month following the month in which the funds were entered in the records.

2. The Podatnica, subject to art. 22l and 22l, shall choose one of the depreciation methods laid down in the Article. 22i-22k for individual fixed assets prior to the beginning of their depreciation; the method chosen applies to the full depreciations of a given fixed asset.

3. Entrepreneurs have become a result of the change of the legal form, division or merger of the entrepreneurs referred to in art. 22g par. 12 or 13, shall depreciate, taking into account the deductions so far, and continue the depreciation method adopted by the undertaking resulting from the change in the legal form, the division or the merger, taking into account the provisions of Article 3 (1) of the Treaty on the European Community, 22i mouth. 2-7.

Art. 22i. 1. Depreciation from fixed assets, subject to art. 22j-22l, shall be carried out using the depreciation rates specified in the Depreciation of Depreciation rates and the rules referred to in Article 22h ust. 1 pkt1.

2. The tax payers can be shown in the rate of the rate of depreciation increase:

1) for buildings and structures used in the conditions:

(a) deteriorated, using a coefficient of not more than 1,2,

(b) bad-with a coefficient of not more than 1,4,

2. for machinery, equipment and means of transport, with the exception of the sea rolling stock, used more intensively in relation to the conditions of average or requiring particular technical efficiency, when applying during this period coefficients not higher than 1,4,

3) for machines and equipment included in groups 4-6 and 8 of the Classification of Fixed assets (KŚT) issued on the basis of separate provisions, hereinafter referred to as < Classification >, subjected to rapid technical progress-using coefficients not higher than 2,0.

(3) If the conditions for an increase in the rates referred to in paragraph are to be fixed or laid down, the conditions for the increase of the rates In accordance with Article 2 (2), points 1 and 2, those rates shall be increased or decreased from the month following the month during which the circumstances justifying those changes occurred.

4. The increase in the rates for fixed assets referred to in paragraph 4. In the case of the first month of the following fiscal year, the taxable persons may, from the first month of the following fiscal year, withdraw from their application.

5. The travelers can reduce the rate at the rate of the fixed assets-no more than half of their amount. The reduction or acceptance of the previous rate shall be made from the first month of the following fiscal year.

6. In the case of an increase in the depreciation rates, as stated in the Depreciation of Depreciation rates, using the coefficients set out in paragraph 1. 2, one selected factor shall be used for each fixed asset by which the depreciative rate applicable to the asset is multiplied by the depreciation rates accepted from the Amortisation Rate.

7. Explanatory provisions on the conditions for the use of buildings and structures, the determination of the specific technical efficiency of machinery, equipment and means of transport, and machinery and equipment subject to the rapid technical progress referred to in paragraph 1. 2, they shall be included in the Explanatory Depreciation of Depreciation rates.

Article 22j. 1. Taxpayers, subject to Art. 22l, may individually set the depreciation rates for used or improved fixed assets, first entered in the records of the taxable person concerned, with the result that the depreciation period may not be shorter than:

1. For fixed assets falling within groups 3 to 6 and 8 of the classification:

a) 24 months-when their initial value does not exceed 25,000 PLN,

b) 36 months-when their initial value is higher than 25 000 PLN and does not exceed 50 000 zł,

(c) 60 months-in other cases,

2) for means of transport, including passenger cars, referred to in art. 23 (1) 3a-30 months,

3) for buildings and structures-10 years, with the exception of the buildings listed in the item. 02 and 05 The list of depreciation rates for which this period may not be less than 36 months.

2. The fixed assets referred to in paragraph 2. In points 1 and 2, the following shall be considered as:

1) used-if the taxpayer proves that prior to their acquisition they were used for at least a period of 6 months, or

(2) improved-if at least 20% of the initial value had been incurred by the taxpayer before the entry in the records was entered in the records.

3. The permanent measures referred to in paragraph 1. 1 point 3 shall be considered as:

1) used-if the taxpayer shows that prior to their acquisition they have been used for at least a period of 60 months, or

(2) improved-if at least 30% of the initial value had been incurred by the taxpayer before the entry in the records was entered in the records.

4. The travelers can individually set the depreciation rates for the accepted to use investments in foreign fixed assets, with that for:

1) investments in foreign buildings (premises) or structures-the depreciation period may not be less than 10 years,

2. investments in foreign fixed assets other than those mentioned in point 1-the depreciation period shall be determined according to the rules laid down in the paragraph. 1 (1) and (2).

5. The provisions of the paragraph. 1 point 2 and paragraph. 2 point 2 does not apply to passenger cars referred to in art. 23 (1) 3a, improved and for the first time entered in the records.

Art. 22k. 1. Depreciation deductions may be made from the initial value of the machinery and equipment included in groups 3 to 6 and 8 of the classification and means of transport, with the exception of passenger cars referred to in Article 3. 23 (1) 3a, in the first tax year of their use, using the rates indicated in the list of amortisation rates increased, subject to the paragraph. 2, with a coefficient of not more than 2,0, and in subsequent tax years, from their initial value, less depreciation, fixed at the beginning of the subsequent years of their use. Starting from the fiscal year in which the annual depreciation amount so determined would be lower than the annual depreciation amount calculated using the method set out in the Article. 22i mouth. 1, taxpayers shall carry out further depreciation in accordance with art. 22i.

2. In the case of use of fixed assets referred to in paragraph. 1, in the establishment of a given taxpayer located in a commune with a particular threat of high structural unemployment or in a commune at risk of recession and social degradation, the list of which on the basis of separate regulations determines the Council of Ministers-rates The list of depreciation rates in the list may be increased by applying coefficients no higher than 3,0 by calculating the depreciation charges in accordance with the principle set out in paragraph 1. 1.

3. If during the tax year:

1) the municipality will be excluded from the list referred to in the paragraph. 2, or

(2) the taxable person shall cease to be established in the territory of the municipality referred to in paragraph 1. 2

-the taxable person may apply heightened depreciation rates by the end of that year.

Article 22l. 1. Depreciation of the sea transport rolling stock under construction referred to in art. 22a (b) In instalments every month, the depreciation rates specified for the rolling stock at the Depreciation Rate List shall be used in instalments every month.

2. The basis for calculating depreciation on the premises of the rolling stock referred to in paragraph 2. 1 shall form part of the contract value referred to in Article 1. 22h ust. 1 point 2, plus further expenditure (advances) for the construction of the facility concerned; these expenses increase the successively basis for depreciation in the month following the month of the incurring of the depreciations.

3. The depreciation of the depreciation referred to in paragraph 1, shall be made by the end of the month in which the given facility of rolling stock has been accepted for use; if there is no conclusion of a contract transferring the ownership of the ordered rolling stock to the shipowner, the shipowner shall be obliged to reduce the costs of obtaining revenues o the depreciation charges made, calculated in accordance with the paragraph. 1 and 2, in the month in which the contract was withdrawing from the contract.

4. Depreciation from the searolling stock accepted for use shall be made in accordance with Article 4 (4). 22i. Sum of depreciation deductions made in accordance with art. 22i and the depreciation referred to in paragraph 2, may not exceed the initial value of a given marine rolling stock facility.

Article 22a 1. From fixed assets and intangible assets received for the consideration of the use, in accordance with the agreements concluded on the basis of the regulations on the commercialisation and privatisation of state-owned enterprises, if the contract is the result of a purchase law of those measures or values by the beneficiary of the price laid down in the contracts, the taxable persons shall carry out depreciation in accordance with the rules laid down in the Article. 22h ust. 1. Depreciation rates, taking into account Art. 22i and 22m, shall be determined in proportion to the contractual period, with the exception of fixed assets and intangible assets with a shorter depreciation period than the duration of the contract.

2. In the event of the acquisition of fixed assets or intangible assets received for the consideration of the use of the contracts referred to in paragraph 2. 1, before the end of the period for which the contract has been concluded, the taxpayers shall carry out further depreciation write-off from these measures and values, continuing to apply the rules and rates referred to in paragraph. 1.

3. In the event of an extension of the period of validity of the contract concluded pursuant to the provisions referred to in paragraph 1, the rates of depreciation shall be reduced in proportion to the period of extension of the duration of the contract, except for fixed assets or intangible assets with a depreciation period shorter than the duration of the contract; this rule applies only to the rates of depreciation, made from the following month after the month in which the contract is amended.

4. From fixed assets or intangible assets, transferred for use on the basis of other contracts than those mentioned in the paragraph. 1, depreciation write-off shall be carried out by taxable persons who, in accordance with the provisions of Article 3 (1), 14 para. 5 shall include those fixed assets and intangible assets in the assets, except that the depreciation of depreciation shall be carried out by the landlord or the lessee, respectively, or under the conditions laid down in Article 4 (1). 22h-22k and 22m.

5. If the contract referred to in paragraph 1 4, refers to the fixed assets included in Group 3-6 of the classification and has been concluded for a period of at least 60 months and those measures according to the provisions of Article 3 (1) (a) of the Regulation. 14 para. 5 shall be included in the assets of the beneficiary's assets, the taxable person may apply the rules referred to in paragraph 1. 1-3.

6. If there is a change, the termination or termination of the agreements referred to in paragraph. 4 and 5, and therefore shall not be transferred to the beneficiary of the property of the fixed assets and of the intangible assets accepted for the paid use, the owner, taking over these measures or values, shall determine their initial value, in accordance with art. 22g, prior to the conclusion of the first payment agreement, less the amount of depreciation charged to the cost of receiving the income by the beneficiary and, where the beneficiary did not perform any depreciation, the size shall be calculated by applying the rates specified in the Depreciation Rate List.

Art. 22m. 1. Subject to paragraph. 2 and 3 and Article 3 22th paragraph 1-3, the period for depreciating depreciations from intangible assets shall not be less than:

1) from the license (sublicense) to computer programs and from the copyright-24 months,

2) from the licence for the display of films and for the issuance of radio and television programmes-24 months,

3) from the incurred costs of completed development work-36 months,

4) from other intangible assets-60 months.

2. If the resulting contract period of use of the property rights referred to in paragraph 1 In accordance with Article 4 (1) (2), the taxable persons may carry out depreciation periods during the period resulting from the contract.

3. The travelers shall determine the depreciation rates for the individual intangible assets for the entire depreciation period before the beginning of the depreciation.

4. Depreciation of depreciation from the ownership of the cooperative right to the housing unit, the cooperative right to the commercial premises and the right to a single-family house in a housing cooperative shall be carried out at the annual depreciation rate of 2,5%; when determining the initial value of these rights, taxable persons may apply the principle laid down in Article 22g par. 10, with the annual depreciation rate of 1,5% at the time.

Art. 22n. 1. Taxpayers conducting, in accordance with the accounting regulations, the accounts are required to include in the records of fixed assets and the values of intangible and legal information necessary to calculate the amount of depreciation write-off in accordance with art. 22a-22m.

2. The taxable persons conducting the tax of the book of income and dissent shall be obliged to keep the records of fixed assets and intangible assets, containing, subject to the paragraph. 3, at least:

1) the order number,

2) the date of acquisition,

3) the date of acceptance for use,

4) specify the document stating the acquisition,

5. determination of a fixed asset or intangible asset,

6) the symbol of the Classification of Fixed assets,

7) initial value,

8) depreciation rate,

(9) the amount of the depreciation allowance for the tax year concerned and for the duration of the write-off period, including where the asset has ever been entered in the register (s) and subsequently deleted from it and reintroduced,

10) an updated start value,

11) the updated amount of depreciation write-off,

12) the value of improvement increasing the initial value,

13) the date of liquidation and its cause or date of disposal.

3. They are not subject to registration of dwellings, dwellings and ownership of the cooperative right to the dwelling, the cooperative right to the commercial premises, the right to a single-family house in a housing cooperative whose value is the initial shall be determined in accordance with Article 4 22g par. 10.

4. Records on fixed assets and intangible assets shall be entered in the records at the latest in the month of their transfer to use.

5. In the event of a change in the form of taxation, the taxable persons shall, assuming the records referred to in paragraph. 2, they shall include depreciation allowances in respect of the period of taxation in the form of a flat-rate income tax.

6. In the absence of records of fixed assets and of intangible assets and legal values, depreciation charges are not cost-deductible.

Art. 22o. 1. The Minister responsible for public finance shall determine, by means of a regulation, the modus and the time limits for updating the valuation of fixed assets referred to in Article 4. 22a, the value of the initial assets referred to in Article 4 22d par. 1, the amount specified in Article 22g par. 10 for the calculation of the initial value of residential buildings or housing units, the unit price of the acquisition of the components and the peripherals referred to in art. 22g par. 17, and the value of the initial fixed assets referred to in art. 22j ust. 1 point 1 lit. (a) and (b) if the rate of increase in the price of investment outlays during the three quarters of the year preceding the tax year in relation to the corresponding period of the previous year exceeds 10%.

2. The growth rates of investment outlays are announced by the President of the Central Statistical Office at the quarterly intervals. "

20) in art. 23:

(a) in paragraph. 1:

-point 1 is replaced by the following:

" (1a) expenditure on:

(a) the acquisition of land or perpetual usualls of land, with the exception of charges for perpetual land use,

(b) acquisition or self-creation other than those referred to in point (b). (a) fixed assets and intangible assets, including those which are part of the acquired undertaking or its organised parts,

(c) improvement of fixed assets which, in accordance with Article 3 (1) 22g par. 17 increase the value of fixed assets, which is the basis for the calculation of the depreciation

-those expenditure, updated in accordance with separate provisions, less the sum of depreciation deductions referred to in Article 22h ust. However, in determining the income from the payment of the goods referred to in Article 1 (1), point 1 shall be the cost of obtaining income from the payment of the 10 para. 1 point 8 (a) (d), and where the divestment of goods and rights is payable, and in the case of the payment of the assets relating to the economic activity referred to in Article (1), and in the case of payment of the assets in question for consideration. 14 para. 2 (1), irrespective of the time of their incurring, ',

-point 4 is replaced by the following:

" (4) personal car consumption discharges made according to the rules laid down in Article 4 (1) of the basic Regulation. 22a-22o, in the part determined from the value of the car exceeding the equivalent of 10 000 EURO converted into gold at the rate of the average EURO announced by the National Bank of Poland from the day of handing the car to use, "

-point 5 is replaced by the following:

" 5) losses in fixed assets and intangible assets in the part covered by the sum of depreciation write-off referred to in Article 3 (2) of Regulation (EC) No 5EEC (2). 22h ust. 1 point 1, '

-in point 6, the words 'or methods of carrying it out' are deleted,

-at the end of point 10, the words 'and in the case of a civil partnership or a personal commercial company, including spouses and minor children of accomplices, shall be added at the end',

-in point 30, the words 'contributions to employers' organisations up to an amount determined by the Council of Ministers by means of a regulation, and ',

-in point 34, the words 'sales title ` shall be replaced by the words' paid divestments ',

-in point 36, the words 'applicable in state-owned enterprises' are deleted.

-point 38 is replaced by the following:

" 38) expenditure on the acquisition or acquisition of shares or deposits in cooperative societies, shares in a company and other securities, as well as expenditure on the acquisition of units in fiduciary funds and investment certificates or the investment fund shares; such expenditure shall, however, be at the expense of obtaining income from the remuneration of the divestment of those shares (shares), contributions and other securities, including the income from the issuer's buy-back income securities, as well as income from the payment of certificates investment funds or investment fund shares, or the redemption of units in trust funds, as well as the redemption of units or investment certificates in the event of a liquidation of the fund Investment, "

-the following point 38a is inserted after point 38:

" 38a) expenditure relating to the acquisition of derivative financial instruments, pending the exercise of the rights deriving from those instruments, or the resignation of the rights deriving from those instruments, or their payment of their payment, in so far as such expenditure is effected, pursuant to Article 4, 22g par. 3, they shall not increase the initial value of the fixed asset and the intangible fixed assets, "

-in point 40, the words 'with the Banking Settlement Proceedings within the meaning of the financial restructuring provisions of undertakings and banks or',

-in point 43 (a). (b) amend:

" (b) tax due in the case of:

-the import of services, if it does not constitute an input tax within the meaning of the separate provisions,

-the transfer or consumption by the taxable person of goods or of the provision of services for representation and advertising, calculated in accordance with separate provisions, "

-point 44 is replaced by the following:

"(44) losses arising from excessive losses or shortages of excise goods and excise duties on such losses or shortages,"

-in point 45, the words 'separate provisions' shall be replaced by the words ' Article 22a-22o ',

-the following points 45a and 45b are inserted after point 45:

" 45a) depreciation of depreciation from the initial value of fixed assets and intangible assets:

(a) purchased free of charge, with the exception of those acquired by inheritance or donations, where the acquisition does not constitute income in kind or the income of that title shall be exempt from income tax,

(b) if, before 1 January 1995, were acquired but not included in fixed assets or intangible assets,

(c) the unpaid use, except in the case of immovable property, for the months in which the components were made free of charge,

45b) depreciation from the value of the initial intangible assets transferred to the company in the form of a non-monetary contribution, equivalent to the information obtained related to knowledge in the industrial, commercial field, scientific or organisational (know-how), '

-in point 46, the words 'or any other car of a maximum permissible payload not exceeding 500 kilograms' shall be deleted and the words 'applicable in public undertakings ` shall be deleted after the words' competent minister `;

-in point 47, the words 'or any other car with a maximum permissible payload not exceeding 500 kilograms' are deleted,

-in point 50, the words 'the municipal budget' shall be replaced by the words 'budgets of local government units',

-point 53 shall be deleted,

-point 56 is replaced by the following:

" 56) expenditure and costs financed by the revenue (revenue) referred to in Article 3 (1) of the EC 21 (1) 1 points 46 and 48, "

-point 57 is replaced by the following:

" 57) the contributions paid by the employer for the concluded or renewed insurance contracts for the benefit of the employees, except for the risk agreements of groups 1, 3 and 5 of Division l and groups 1 and 2 of Chapter II, listed in the Annex to the Act of 28 July 1990 about insurance activities (Dz. U. of 1996. No 11, pos. 62, of 1997. Nr 43, pos. 272, Nr. 88, pos. 554, Nr 107, poz. 685, Nr 121, poz. 769 and 770 and No. 139, pos. 934, 1998 Nr 155, poz. 1015, 1999 Nr 49, poz. 483, No. 101, pos. 1178 and No. 110, pos. 1255 and 2000 Nr 43, pos. 483, Nr 48, poz. 552 and No. 70, pos. 819) if the person entitled to receive the benefit is not the employer and the insurance contract for a period of five years, counting from the end of the calendar year in which it was concluded or renewed, excludes:

(a) payment of the amount constituting the value of the withdrawal,

(b) the possibility of incurring obligations under a contract of rights under the contract,

(c) the payment for the life of the age marked in the contract, "

-in point 58, the period shall be replaced by a comma and the following point 59 is added:

"59) of the additional charge issued by the Social Insurance Institution on the basis of the provisions on the social security system.",

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

"(3) a protocol drawn up by the taxable person, stating that the expected procedural and enforcement costs relating to the recovery of the claims would be equal to or higher than the amount of the claim.",

(c) after paragraph. 3 The paragraph shall be added. The following shall be added:

' 3a. Whenever it is in the mouth. 1 is a passenger car-shall be understood by any car which does not have the approval of the manufacturer or importer required for cars other than personal and whose permissible load capacity does not exceed 500 kg. ',

(d) in paragraph. 5. the words 'and 46' shall be inserted after the words 'point 36'.

21) in art. 24:

(a) in paragraph. 2 the words 'from sale' shall be replaced by 'from paid divestment',

(b) in paragraph. 4 after the word "Income" is added "(loss)" and at the end of the period the period is replaced by a comma and adds the words "set out in Annex 2.",

(c) after paragraph. 4 The paragraph shall be added. 4a-4e as follows:

' 4a. Estimates of annual income referred to in paragraph 4, shall apply from the units of area of cultivation or other units of production referred to in column 3 of Annex No 2, except that in the case of:

1) crops in glasshouses and foil tunnels-from 1 m ² the total area calculated according to the internal length of the walls,

2) mushroom crops and their mushroom mushrooms-from 1 m ² the area occupied under these crops,

3. poultry hatcheries-from 1 piece of chicks obtained from the hatchery,

4) laboratory animals-from 1 piece of animals sold,

5. breeding and rearing of animals listed under the lp 15 lit. (b)-(h) of Annex No 2-from 1 art of animals sold,

6) breeding aquarium fish-from 1 dm ³ the volume of the aquarium, calculated according to the internal length of the edges.

4b. If the size of the special agricultural production units exceeds the quantities set out in Annex 2, the taxable income of the entire crop area or of all units of production shall be taxed.

If, during the annual production cycle on the same surface, different crops are carried out on the same area for which different estimates of income are determined, the yield per crop type shall be calculated, subject to paragraph (a). 4e, applying the relevant standard to it, in proportion to the number of months in which such cultivation was carried out, including the period of preparation for the production of that crop.

4d. Paragraph Recipe 4c shall also apply in the event of the commencements or cessation of the specific agricultural production departments during the year.

4e. In the non-heated greenhouses, the annual standard shall be applied irrespective of the period and type of crop. ',

(d) in paragraph. 5 after the words "including:" the words "income from redemption of shares or shares," shall be added.

(e) in paragraph. 6 the words 'of sale' shall be replaced by 'of paid disposal' and the last sentence shall be deleted,

(f) paragraph 7 is replaced by the following

" 7. The Minister responsible for public finances in agreement with the Minister for Agriculture, starting with the fiscal year 2002, shall announce by Regulation the estimates referred to in paragraph 1. 4, changing them annually to the extent corresponding to the index of the price of the agricultural production of agricultural production, announced by the President of the Central Statistical Office in the Official Journal of the Republic of Poland. ",

g) after the mouth. 7 The paragraph shall be added. 8-12 as follows:

" 8. In the case of a merger of companies having legal personality, the income (revenue) of the shareholder (shareholder) of the acquired company constituting a surplus between the value of the shares (shares) allocated by the acquiring company and the expenditure on the acquisition (takeoff) shares in the acquired company are not taxed at the time of the merger of the companies; when determining the income from the paid disposal of the shares (shares) of the acquiring company, the shareholder (shareholder) determines the cost of obtaining revenues under the art. 22 par. 1f or Art. 23 (1) 1 point 38 in relation to the acquisition (acquisition) of shares in a company taken over.

9. The provisions of the paragraph. 8 shall apply mutatis mutandis to the merger of the companies by the attachment of the new company.

(10) If the taxable person makes the payment of securities purchased at different prices for the payment of different prices, the principle that the divestment shall apply in each case to the securities acquired at the earliest shall apply in determining the income from such disposal.

11. Income constituting a surplus between the market value of the shares covered by the persons entitled under the resolution of the general meeting of shareholders of the company and the expenses incurred on their coverage, shall not be subject to taxation at the time of entry of those the principle laid down in the first sentence shall apply, mutatis mutandis, to income which is surplus between the market value of the shares and the expenditure incurred on their acquisition from a company having legal personality which covered those shares only for the purpose of the transfer of title of their property to persons entitled under the resolution of the general the general meeting of the company issuing the shares.

12. The principle referred to in paragraph. 11, shall not apply to the income generated from the disposal of shares, by persons entitled under the resolution of the general meeting of the company issuing the shares. "

22) after art. 24 shall be inserted in Article 24. 24a and 24b, as follows:

" Art. 24a. 1. Natural persons and civil partnerships of natural persons carrying out an economic activity shall be obliged to carry out a tax book of revenues and disgems, hereinafter referred to as "the", subject to the provisions of paragraph 1 (2) of the basic regulation. 3 and 5, or the accounts, in accordance with separate provisions, in such a way as to ensure the determination of the income (losses), the taxable amount and the amount of tax due for the fiscal year, including the reporting period, and shall include in the records of the funds the fixed and intangible information necessary for calculating the amount of depreciation in accordance with the provisions of Article 4 (1) of Regulation (EU) no ents of the European Union. 22a-22o.

2. The obligation to keep a book also applies to persons:

1) performing activities on the basis of agency contracts and contracts on the terms of the order, concluded on the basis of separate regulations,

(2) the operators of special agricultural production, where those persons have notified their intention to carry out these accounts,

3) clerics who have renounced the payment of a flat-rate income tax.

3. The obligation to keep a book shall not apply to persons who:

1) pay income tax in lump-sum forms,

2) perform only the services of the transport of persons and goods of the horseback,

3) exercise the profession of attorney exclusively in the advocacy team,

4) make the sale of fixed assets after the liquidation of the activity.

4. The obligation to keep the accounts refers to individuals and companies of civil persons, if their income, within the meaning of art. 14, for the previous tax year amounted in the Polish currency at least the equivalent of the amount specified in EURO in the accounting regulations.

5. A natural person or a civil company of natural persons may hold accounts also from the beginning of the following tax year, if the revenues, within the meaning of art. 14, for the previous tax year are lower than the equivalent in the currency of the Polish amount set out in EURO in the accounting regulations. In this case, the person or associates of the company before the beginning of the tax year shall be required to notify the tax office competent in matters of income tax.

6. Expressions in EURO of the size referred to in paragraph 1. 4 and 5, it shall be converted into the Polish currency at the average rate announced by the National Bank of Poland, applicable on 30 September of the year preceding the tax year.

(7) The Minister responsible for public finances, by means of a regulation, will determine the way in which the book of revenue and income is to be carried out, the detailed conditions to which the book should be held, in order to provide evidence to enable it to determine the tax obligations, and the detailed scope of the obligations related to its conduct, as well as the time limits for the notification of the tax office to lead the book.

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

2. In the case of non-taxable persons, as referred to in Article 3, obliged to carry out the books mentioned in art. 24a, when determining the income on the basis of these books is not possible, the income shall be determined by way of an estimate, using the income ratio in relation to the revenue of:

1) 5%-from wholesale or retail trade activities,

2) 10%-either from construction or assembly operations or in the field of transport services,

3) 60%-from the activities of brokering, if the remuneration is specified in the form of commissions,

4) 80% of the activities in the field of advocacy services or valuations,

5) 20%-of other sources of revenue.

3. By concept < wholesale and/or retailing activities, as referred to in paragraph 1. 2 point 1, performed on the territory of the Republic of Poland by non-taxable persons referred to in art. 3, shall be deemed to be payable to the disposal of the goods to the Polish recipients-regardless of the place of conclusion of the contract, if the taxpayers have within the territory of the Republic of Poland the representation acting on the basis of an authorisation granted by the minister responsible to the affairs of the economy or any other competent minister or entry in the records.

4. The provisions of the paragraph. 2 and 3 shall not apply if the agreement on the prevention of double taxation, to which the Republic of Poland is a party, concluded with the country in the territory of which the taxable person is established or resides, provides otherwise. "

23) in art. 25:

(a) paragraphs 1 is replaced by the following

" 1. If:

1) the taxpayer of income tax established (the Management Board) or the place of residence on the territory of the Republic of Poland, hereinafter referred to as >, takes part directly or indirectly in the management of a company located abroad or in its control either has a share in the capital of that undertaking, or

2) a natural or legal person residing or having its registered office (the Management Board) abroad, hereinafter referred to as >, takes part directly or indirectly in the management of a national entity or in its control or holds a share in the capital of that entity national, or

3) the same legal or natural persons directly or indirectly participate in the management of a national entity and a foreign entity, or in their control, or hold a share in the capital of those entities

-and if, as a result of such links, conditions which differ from those that would have ceased to exist between themselves, and as a result of that entity, are either incomes or incomes lower than those which would have been imposed, such links will be determined or imposed. expect, if these links do not exist, the income of the entity and the tax due, to be determined without taking into account the conditions arising from those links. ',

(b) paragraphs 4.

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

1) uses its relationship with another national entity to whom the income tax credit is entitled, or who, being a natural person, uses lump sum forms of income tax in connection with the conducted business, or

2) is linked to a capital with another national entity, or

3) remains in an economic relationship with another national entity

-and in connection with the existence of such links or links, it shall carry out benefits under conditions which are more favourable, deviating from conditions generally applicable at the time and place of performance of the benefit, resulting in no revenue or revenue showing revenue. lower than those that would have to be expected if the conditions of those benefits would not deviate from the conditions generally applicable at the time and place of the benefit. ',

(c) in paragraph. 7 words ' paragraph 5 'shall be replaced by the words' paragraph. 4 and 5 ',

d) after the mouth. 7 The paragraph shall be added. 7a as follows:

' 7a. The economic link referred to in paragraph 1. Article 4 (4) does not apply in cases where the national entities in such a relationship establish their relations with conditions which depart from the conditions which they apply to entities with which they are not in such a relationship or which they apply between the by an independent body, in particular where a civil partnership agreement is concluded between those national entities, a separate commercial company, a joint venture, a common use of goods or rights, and a co-operative agreement. '

24) after art. 25 the following shall be inserted: 25a as follows:

" Art. 25a. 1. Taxpayers carrying out transactions with entities associated with those taxable persons-within the meaning of Article 25 par. 1 and 4-or transactions in respect of which the payment of the receivables arising from such transactions is made directly or indirectly to the entity resident, established or administered in the territory or in a country which is harmful to the entity tax competition, they are required to draw up a tax documentation for such a transaction, including:

1) determination of the functions to be fulfilled by the entities participating in the transaction (taking into account the assets used and the risk undertaken),

2) the determination of all the expected costs associated with the transaction and the form and timing of the payment,

3) method and manner of calculation of profits and determination of the price of the subject of the transaction,

4) the determination of the economic strategy and other activities within it-where the value of the transaction was influenced by the strategy adopted by the entity,

5) an indication of other factors-where, in order to determine the value of the object of the transaction by the parties involved in the transaction, these other factors have been taken into account,

6) the definition expected by the entity required to draw up documentation of the benefits associated with obtaining benefits-in the case of contracts relating to benefits (including services) of a non-material nature.

2. The obligation referred to in paragraph. 1, includes a transaction or transactions between related entities in which the total amount (or its equivalent) resulting from the contract or actually paid in the tax year the total amount due in the tax year of benefits exceeds Equivalent:

1) 30 000 EURO-in the case of provision of services, sale or provision of intangible assets, or

2) 50 000 EURO-in other cases.

3. The obligation to draw up the documentation referred to in paragraph 1. 1, also includes a transaction in respect of which the payment of the receivables resulting from such a transaction is made directly or indirectly to the entity resident, established or the board of directors in the territory or in the country of use harmful tax competition, if the total amount (or its equivalent) resulting from the contract or actually paid in the tax year the total amount due in the tax year of benefits exceeds the equivalent of 20 000 EURO.

4. At the request of the tax authorities or the tax inspection bodies of the taxpayer shall be obliged to submit the documentation referred to in the paragraph. 1-3, within 7 days from the date of service of the request of this documentation by those authorities.

5. Expressions in EURO of the size referred to in paragraph 5. 2 and 3, it shall be converted into the Polish currency at the average rate announced by the National Bank of Poland, in effect on the last day of the fiscal year preceding the tax year in which the transaction covered by the obligation referred to in paragraph is concluded. 1.

6. The Minister responsible for public finance shall determine, by means of a regulation, a list of countries and territories using harmful tax competition. In drawing up a list of countries and territories, the Minister responsible for public finance shall take into account, in particular, the content of the findings in this respect undertaken by the Organisation for Economic Cooperation and Development (OECD). '

25) in art. 26:

(a) in paragraph. 1:

-the words " paragraph. 4-7 "is replaced by the words" paragraph. 4-6 and 8-12 or art. 24b ust. 1 and 2 ',

-point 1 shall be deleted,

-point 2 is replaced by the following:

" (2) contributions as defined in the social security scheme:

(a) paid directly to their own pension, sickness, sickness and accident insurance cover and the persons cooperating with it, if they have not been included in the cost of obtaining the income,

(b) deducted from the payer from the taxpayer's pension insurance and sickness insurance funds, except in the case of a taxable person who reaches the income referred to in Article 3 (1) of the Directive. 12 (1) 6, only in the part calculated, in the manner specified in art. 33 (1) 4, from taxable income

-the deduction does not relate to contributions based on the income (revenue) free of tax on the basis of Article 3 (1) of the basic Regulation. 21 and 52, '

-point 8 shall be deleted,

-in point 9, at the end of the period, the period shall be replaced by a comma and the following point 10 is added:

"(10) an amount equal to the compensation fund entitled to persons deprived of their liberty and employed in a taxable person other than the imprisonment of the establishment referred to in separate provisions.",

(b) the paragraph is deleted. 2-4,

(c) paragraphs 7 is replaced by the following

" 7. Amount of expenditure for the purposes referred to in paragraph 1 1 shall be determined on the basis of the documents establishing them. ',

d) after the mouth. 7 The paragraph shall be added. 7a-7g as follows:

' 7a. For the expenditure referred to in paragraph 1. Article 1 (6) shall be deemed to be expenditure incurred on:

1) adaptation and equipping of dwellings and residential buildings according to the needs resulting from the disability,

2) adaptation of motor vehicles to the needs resulting from the disability,

3) the purchase and repair of individual equipment, equipment and technical tools necessary in rehabilitation and facilitating the performance of life activities, according to the needs resulting from the disability,

4) the purchase of publishing houses and materials (assistance) training, according to the needs resulting from the disability,

5) payment for the stay on the rehabilitation and improving turnout,

6) payment for the stay on sanatorium treatment, for the stay in the medical-health, rehabilitation and training facilities, medical-care, caring and nursing care, medical-educational and education-educational facilities and the payment of the treatments rehabilitation and improvement,

(7) pay for the guides of blind or second groups of invalidity and persons with a disability of a survivor's group of invalidity, in an amount not exceeding in the fiscal year three times the lowest remuneration for work advertised on the basis of separate regulations, in December of the year preceding the tax year,

8. the maintenance by the blind persons referred to in point 7, of the guide dog-in the amount not exceeding in the tax year the amount specified in point 7,

9) nursing care at home over a person with disabilities during a period of chronic illness preventing the movement and care services provided for disabled persons included in the l of the disability group,

10) pay the interpreter of sign language,

11) colonies and camps for children and young people with disabilities and children of persons with disabilities,

12) medications-in the amount representing the difference between the expenditure actually incurred in a given month and the amount corresponding to 20% of the lowest remuneration for the work, published on the basis of separate provisions, for the December of the year preceding the year tax, if the specialist doctor determines that a disabled person should use certain medications (permanent or temporary),

13) paid, necessary carriage for the necessary medical and rehabilitation treatments:

(a) disabled persons-ambulance ambulance ambulance,

(b) a disabled person, included in l or II of a group of invalidity, and children with disabilities up to 16 years, including other means of transport other than those mentioned in point (b). (a)

(14) use of a passenger car, which is the property of a disabled person included in l or II of a group of invalidity or a dependent person with a disability included in l or II of a group of invalidity or children with disabilities up to the age of 18 years 16, for the purposes of the necessary transport for the necessary medical and rehabilitation procedures-in the amount not exceeding in the tax year the amount set out in point 7,

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

(a) rehabilitation and rehabilitative turnout,

(b) sanatorium treatment in medical and sanitation, rehabilitation and training facilities, medical care, caring and care services, medical care and education, and education and training,

(c) colonies and camps for children and young people with disabilities and children with disabilities.

7b. The expenditure referred to in paragraph 1. 7a, they are deductible from income if they were not financed by the establishment of a fund for the rehabilitation of disabled persons, the State Fund for Rehabilitation of the Disabled or from the funds of the Sickness Funds, or were not returned a taxable person in any other form. Where expenditure has been partly financed by these funds (appropriations), the difference between the expenditure incurred and the amount financed by those funds (appropriations) or returned from any other measure shall be deducted.

7c. The basis for deductibility of the expenditure referred to in paragraph 1. 7a, possession of proof of that expenditure, except for the expenditure referred to in paragraph 1, shall be provided. 7a (7), (8) and (14).

7d. The cost of deductibility of the expenditure referred to in paragraph 1. 7a, is the person to whom the expenditure relates:

1) decisions on eligibility by the adjudicatory authorities to one of the three degrees of disability, specified in separate provisions, or

(2) a decision granting an annuity in respect of total or partial incapacity for work or a training annuity, or

3) judgments of the type and degree of disability of a person who has not completed the age of 16, issued on the basis of separate provisions.

7e. The provisions of the paragraph. 7a-7d shall apply mutatis mutandis to taxable persons whose dependants are the following persons with disabilities: the spouse, the children of their own and the adopted children, foreign children accepted for upbringing, stepson, parents, parents of the spouse, siblings, stepfather, macocha, son-in-law and son-in-law-if, in the fiscal year, the income of those disabled does not exceed twelve times the amount of the lowest remuneration for the work, promulgated on the basis of separate provisions, for December of the year preceding the year tax.

7f. Whenever paragraph is laid down. 7a shall be referred to the persons included in the following:

(1) A l group of invalidity shall be understood to mean the persons to whom, on the basis of separate provisions, the following has been established:

(a) the total incapacity for work and the inability to live independently or

(b) a significant degree of disability,

(2) The second group of invalidity groups shall be understood to mean persons who, under separate provisions, have been ordered:

(a) total incapacity for work, or

(b) a moderate degree of disability.

7g. The deductions referred to in paragraph 1. 7a, may also be made where the person to whom the expenditure relates has a judgment of a disability issued by the competent authority on the basis of separate provisions applicable until 31 August 1997. or in respect of children up to the age of 16, a judgment on disability issued by a specialist doctor. ',

(e) the paragraph is deleted. 8-12 and paragraph 14;

26. Article 26a;

27) in art. 27:

(a) in paragraph. 5. the words "or paragraph 66" shall be inserted after the words "paragraph 33", and the word "shall be determined" shall be replaced by "shall specify",

(b) after paragraph. 6 the following paragraph shall be added. 7 as follows:

" 7. If the tax authorities or the treasury control authorities determine, on the basis of art. 25, the taxpayer's income at a higher rate (lower loss) than declared by the taxpayer in connection with making the transactions referred to in art. 25a, and the taxpayer will not submit to those authorities required by those provisions of the tax documentation-the difference between the income declared by the taxpayer and that of those authorities is taxed at a rate of 50%. "

28) in art. 27a:

(a) in paragraph. 1:

-in the first sentence after the words " of art. 27, 'the words' shall be added ' reduced in accordance with art. 27b by the amount of the contribution to the universal health insurance ",

-point 3 is replaced by the following:

" 3) incurred expenditure on:

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

(b) the purchase of scientific instruments and aids, computer programs and professional publications directly related to the profession and the work carried out,

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

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

(b) in paragraph. 3 in point 1:

-in point (d) the words "employees referred to in separate provisions" shall be replaced by "for work, published on the basis of separate provisions",

-the subparagraph shall be deleted. (e) and (f),

-in point (g) the words " lit. (e) "shall be replaced by" lit. (c) "and the words" of the staff referred to in the separate provisions "of the words" for the work, published on the basis of separate provisions ",

-in point (h) the words " lit. (f) "shall be replaced by" lit. (d) ", and the words" workers referred to in the separate provisions "by the words" for work, published on the basis of separate provisions ",

(c) after paragraph. 5 the following paragraph shall be added. The following shall be added:

' 5a. The deductions shall be subject to the expenditure referred to in paragraph 1. 1 point 1 lit. (b)-(f) effected for a given investment resulting from one of the titles referred to in paragraph 1. 1 point 1 lit. (b)-(f), for a period of not more than four consecutive years from the beginning of the tax year for which the taxable person for the first time has made deductions relating to that investment. ",

(d) in paragraph. 6:

-point 1 is replaced by the following:

" (1) the amount of expenditure for the purposes set out in paragraph 1. 1 point 1 lit. (b) and (d) to (g) and point 3 (a). (b) shall be determined on the basis of an invoice issued exclusively by the taxable person of the goods and services tax, which does not benefit from exemption from that tax, or proof of customs clearance and, in the case of payments to the community's separate repair fund, housing-on the basis of proof of this deposit, "

-point 3 is deleted,

e) after the mouth. 7a paragraphs shall be added. 7b and 7c as follows:

' 7b. For the expenditure referred to in paragraph 1. 1 point 3 (a) (c), deductible, expenditure shall be considered as:

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

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

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

7c. The expenditure referred to in paragraph 1. 7b shall be deductible if:

1) have not been deducted from the tax, on the basis of the paragraph. 1 point 3 (a) (d)

2. they have not been included in the cost of obtaining revenues or have not been returned to the taxable person in any form, ",

(f) in paragraph. 8:

-in the first sentence, the words 'and (e)' shall be deleted and the words 'with the exception of spouses in respect of which the separation has been decreed' shall be inserted after the word 'spouses',

-point 3 is replaced by the following:

" 3) during the duration of the marriage or until the decision of separation used, during the period of validity of the Act, with deductions from the tax for the purposes set out in the mouth. In accordance with Article 1 (1), (1) and (2), and then the marriage contract has ceased or the separation has been given, the amount of the deduction to be deducted by each of them shall be reduced by the amount of the deductions made during the duration of the marriage or the decision of the separation, an amount of 50% of those deductions, if they were taxed together, and if they were taxed separately, in the amount of the deduction made by each of them. ',

(g) the paragraph is deleted. 9,

(h) in paragraph. 10 words " lit. (f) "shall be replaced by" lit. (d) "and after the words" income tax ", the words" and of the revenue not resulting from the obligation to pay the tax " shall be added,

(i) in paragraph. The last sentence of the last 11 shall be

'Within the limit of the parents' limit, the expenses incurred in respect of their own and adopted children shall be deducted from the tax of one of the parents or of the tax of both parents, in proportion as determined by them in their annual statements. ',

(j) in paragraph. 18 the words "and in art" shall be deleted. 26 par. 2 ',

(k) the paragraph is deleted. 21;

29) in art. 27b in the mouth. 1:

(a) in point 2, the period shall be replaced by a comma and the words " with that in the case of the taxable person attaining the income referred to in Article 4 shall be replaced by the 12 (1) 6, only in the part calculated, in the manner specified in art. 33 (1) 4, from taxable income ',

(b) the following indent shall be added after point 2:

"-the reduction does not apply to contributions based on the income (revenue) free of tax on the basis of art. 21 and 52. '

30) after art. 27b the following Article shall be inserted. 27c as follows:

" Art. 27c. 1. Taxable persons, who obtain the income listed in Article 10 para. Article 1 (3) may benefit from the reduction in the income tax for the training of pupils, hereinafter referred to as '>'.

2. The student's Ulga referred to in the mouth. 1, shall be entitled to natural persons conducting business activities, including in the form of a civil law company, entitled under separate provisions for training of students and employing in the course of the conducted activities of employees for the purpose of science occupation. This allowance shall also be granted where the training eligible for the training of pupils is at least one of the accomplices or an employee of a person (company) carrying out an economic activity.

3. The student's ulga shall be entitled, if the training has been completed successfully by the examination.

4. The student's Ulga shall not be entitled to the training of an employee who is already qualified worker (journeyst) in the same or in another profession.

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

6. The student's ulga for the training of one employee is equivalent to:

1) six times the lowest remuneration for work promulgated on the basis of the separate provisions, specified for the month in which the training positively the result of the examination was completed-during the period of training to 24 months,

2) the 10 times the salary referred to in point 1 during the course of the training period of over 24 months.

7. The student relief shall apply from the month following the month in which the decision to grant the relief was issued.

8. The amounts of student allowance referred to in paragraph 1. 6, increase by 20% to taxpayers who are engaged in economic activities in localities with a population of up to 5000 and in municipalities with a special threat of high structural unemployment, as defined by separate regulations. The 20% reduction in the student relief is also entitled to the fact that, after the completion of the training, the municipality in which the activity is carried out has been removed from the list of municipalities which are particularly at risk of high structural unemployment.

9. The amounts of student allowance referred to in paragraph 1. 6 and 8, in addition, shall be increased by 20% to taxpayers who have completed more than one employee in the tax year in question; the increase shall be due to the completion of the training positive result of each subsequent staff member's examination.

10. The student's Ulga shall be entitled if the employment of a worker for the purpose of apprenticing the profession has continued throughout the period of training resulting from the contract of employment for the purpose of teaching the profession.

11. If the contract of employment for the professional preparation has been resolved for reasons beyond the control of the taxable person and the worker has been apprenticised by the contract of employment for the professional preparation of another taxable person, the person entitled under the title of the the training of the student relief shall be divided between the two taxpayers, in proportion to the number of months of training they have carried out. If the termination of the contract is due to the fault of the trainee, the student allowance shall be entitled, in proportion to the training period, only to the taxable person at whom he has completed his apprentice.

12. If the activity is carried out in the form of a company, the student's relief shall be given to the shareholders in proportion to their participation in the company's revenues. In the event of a change of the partner during the training period, the provision of the paragraph. 11 shall apply mutatis mutandis.

13. The provisions of the paragraph. 1-12 shall apply mutatis mutandis to taxable persons who, on the basis of a contract concluded with the school, shall conduct practical or apprative apprents of primary school students, technicians, vocational schools and police vocational schools, hereinafter referred to as ' < the practical training of the profession, provided that the practical apprentices have lasted no less than 10 months.

(14) An application for the grant of students referred to in paragraph 1, the taxable person shall be obliged to lodge at the tax office the taxable person's place of residence within one month of the date of the submission of the apprentice by the staff member, and in the case referred to in paragraph. 13-within one month from the date of completion by the pupil of the practictive profession of the profession. The taxable person shall be obliged to attach to the application a document stating the date of the successful completion of the apprentice by the worker and, in the case referred to in paragraph 1, of the apprentice. 11, also a statement stating the reasons for the shorter training period. The application for the student relief referred to in paragraph 1. 13, should contain the following data: the date of conclusion with the school of the contract of practical instruction of the profession, the name of the student, the date of commencement and termination by the pupil of the practicality of the practictive apprentice of the profession.

15. If a taxpayer during the period of use of the student relief will change the form of taxation and is taxed in the manner prescribed by the Flat-rate Income Tax Act, no part of the income tax credit deducted from the tax levied in the form of a lump sum from the income recorded or in the form of a tax card.

16. In the event of failure to comply with the time limit referred to in paragraph 1, 14, the provisions of Article 4 shall apply. 162-164 Tax Ordination. '

31) art. 29 is replaced by the following

" Art. 29. 1. Income tax on the obtained on the territory of the Republic of Poland by the persons referred to in art. 4, revenue:

1) of the activities referred to in Art. 13 (2) and (6) to (8) and of interest, copyright or related rights, from rights to inventive projects, trade marks and ornamental designs, including those from the sale of those rights, from receivables for making available the secrecy of the prescriptions or processes the production, use or right of use of an industrial, commercial or scientific device, including a means of transport, and for information related to the experience gained in the industrial, commercial or scientific fields (know-how)- is collected in a flat-rate form of 20% of the revenue,

2) from fees for services in the field of entertainment, entertainment or sports activities, performed by natural persons residing abroad, and organised through natural persons or legal persons conducting business in the range of artistic, entertainment or sporting events in the territory of the Republic of Poland-is collected in the form of a lump sum of 20% of the income,

3) for the charges due for the export of cargo and passengers accepted for carriage in ports of Poland by foreign shipping companies, with the exception of cargo and transit passengers-shall be charged in the form of a lump sum in the amount of 10% of revenue,

4) obtained on the territory of the Republic of Poland by foreign air navigation companies-it is collected in the form of a lump sum of 10% of revenues.

2. The provisions of the paragraph. 1 shall apply in the light of the agreements on the prevention of double taxation to which the Republic of Poland is a party. However, the application of the tax rate resulting from the agreement to prevent double taxation is possible only after the taxable person has obtained a certificate of his place of residence or his/her place of residence abroad for tax purposes, issued by the competent tax administration (certificate of residence). '

32) in art. 30 in the mouth. 1:

(a) point 1 shall be replaced by

"(1) of interest on loans, except where the granting of loans is the subject of an economic activity, of interest and a discount on securities, of 20% of the income earned,"

(b) the following point 1a is inserted after point 1:

"(1a) dividends and other income for participation in the profits of legal persons-at 15% of the revenue received,"

(c) point 2 shall be replaced by

" (2) for winnings in competitions, games and betting or prizes related to the premium sale, subject to the provisions of Article 4 (2) of the EC 21 (1) 1 points 6, 6a and 68-in the amount of 10% of the win or prize, '

d) after the mouth. 1 The paragraph shall be added. 1a as follows:

' 1a. The provisions of the paragraph 1 points 1 to 1a shall be applied in the light of agreements on the prevention of double taxation to which the Republic of Poland is a party, except that the application of the rate resulting from such contracts is possible only after the taxable person has obtained a certificate of its place of residence or premises abroad for tax purposes issued by the competent tax administration (residence certificate). "

33) in art. 32:

(a) in paragraph. 1:

-in point 1, the words '20% ` shall be replaced by the words' 19% `,

-in point 2, the words '32% ` shall be replaced by the words' 30% `,

-in point 3, the words '44% ` shall be replaced by the words' 40% `,

(b) in paragraph. 1a:

-in point 1, the words '20% ` shall be replaced by the words' 19% `,

-point 2 is replaced by the following:

' (2) the income of the taxable person shall exceed the upper limit of the first or second scale, and the spouse or child respectively shall not receive any income except for the survivor's pension or the income of the spouse shall be within the lower limits of the scale, advance payments for months from the beginning of the year, including the month in which the taxable income has surpassed the upper limit of the second scale, shall be 19%, and for the months following that 30% of the revenue obtained in the month in question. ',

(c) the paragraph is deleted. 1d,

(d) in paragraph. 2:

-after the words " referred to in paragraph. 1 'the words' and the words ' shall be inserted. 1a ',

-after the words " art. 12 "the words" and the social security contributions paid by the payer " shall be added,

-the words 'lithium shall be inserted after the words' point 2 '. (b) ",

(e) in paragraph. 3b after the words " art. 27b 'the words' the paragraph shall be inserted. 1 point 2 and '

34) in art. 33:

(a) in paragraph. 2 words " art. 32 par. 1-1d "is replaced by" Article 32 par. 1-1c ",

(b) in paragraph. 3. the words 'point 2' shall be inserted after the words 'point 2'. (b), calculated from taxable income ",

(c) in paragraph. 3a after the words " art. 27b 'the words' the paragraph shall be inserted. 1 point 2 and ' and the last sentence shall be deleted,

(d) paragraph 4.

" 4. After the end of the tax year, the payers referred to in paragraph 1, they shall determine for that year, according to the rules of the mouth. 3, the share of income exempt from corporation tax in the total amount of payments from the accounting days and the amount of social and health insurance premiums calculated on taxable income and accounting for tax in accordance with art. 37-40. ',

e) after the mouth. 4 The paragraph shall be added. 5 and 6 as follows:

" 5. The income and costs of agricultural cooperatives or other cooperatives involved in agricultural production should be recorded in the accounts of the accounts, and the revenue and costs relating to the agricultural production of plant and livestock should be set out in the accounts of the special agricultural production departments.

6. In determining the extracted revenues and costs from the activities referred to in paragraph. 5, the rules applicable to the recording of income and costs from the whole business of the cooperative shall apply accordingly. "

35) in art.34:

(a) in paragraph. 2 words " art. 32 par. 1-1d "is replaced by" Article 32 par. 1-1c ",

(b) after paragraph. 2 The following paragraph shall be added. 2a as follows:

' 2a. At the request of the taxable person, the pension authority shall calculate and collect the advance payments on the income tax during the year without deduction of the amount specified in the Article. 32 par. 3, starting from the month following the month in which the application was submitted. ',

(c) paragraphs 3.

" 3. Advance payment referred to in paragraph 1 1, from social security benefits paid directly by the pension authority shall be 19% of the amount of the allowances. ',

(d) in paragraph. 4a after the words " art. 27b 'the words' the paragraph shall be inserted. 1 point 2 and ',

(e) in paragraph. 9:

-in point 2, the words 'points 1, 2 and 5 to 9 ` shall be replaced by the words' points 2, 5 to 7 and 9 ',

-after the words " art. 27b 'the words' the paragraph shall be inserted. 1 point 2 and '

36) in art. 35:

(a) in paragraph. 1:

-in point 3, the words 'less contributions deducted by the payer in a given month for old-age and disability insurance and for sickness insurance' are deleted.

-in point 6, the following indent shall be inserted after point 6. The following indent shall be added after point 6:

'-less the contributions deducted by the payer in a given month for the pension insurance and the sickness insurance referred to in Article 3 (1) of the basic Regulation. 26 par. 1 point 2. ',

(b) in paragraph. 3 words " art. 32 par. 1-1d "is replaced by" Article 32 par. 1-1c ",

(c) in paragraph. 5 the words "20%" shall be replaced by the words "19%",

(d) in paragraph. 6 the words "20%" shall be replaced by the words "19%",

(e) the paragraph is deleted. 8,

(f) in paragraph. 9 after the words " art. 27b 'the words' the paragraph shall be inserted. 1 point 2 and '

37) in art. 37:

(a) in paragraph. 1:

-in point 2, the words 'points 1, 2, 4 and 6 to 9 ` shall be replaced by' paragraphs 2, 4, 6-7 and 9 ',

-the last sentence shall be deleted,

(b) paragraphs 1a is replaced by:

' 1a. When making the annual calculation of the tax referred to in paragraph 1. 1, payer:

1. shall take account of the costs referred to in Article 3. 22 par. 11,

(2) a deduction from the income deducted during the year of the pension contributions and the sickness insurance scheme referred to in Article 3 (1) of the basic Regulation. 26 par, 1 point 2 lit. (b)

3. at the request of the taxpayer, shall be deducted from the income:

(a) expenditure on the objectives set out in Article 26 par. 1 point 3-up to the amount resulting from the documents submitted by the taxable person stating that the expenditure has been incurred,

(b) reimbursed to the payer of the benefits referred to in Article 26 par. 1 point 5-if they have not been deducted from the income at the advance of the advances,

4) deducted from tax the amount of the premium for health insurance collected in the tax year according to the provisions on universal health insurance, subject to Art. 27b par. 1 point 2 and paragraph. 2. ',

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

' 1b. The tax resulting from the annual calculation by the payer shall be the income tax payable by the taxable person for the year in question, unless the tax office gives a decision specifying a different amount of the liability in income tax. "

38) in art. 38:

(a) in paragraph. 1 after the words "the seat of the payer" is added the words " , and in the absence of a registered office at the place of residence of the payer "and after the words" art. 27b 'the words' the paragraph shall be inserted. 1 point 2 and ',

(b) paragraphs 2.

" 2. The payer who is the establishment of a protected labour or a professional activity of the amount of the collected advances on the income tax on the titles referred to in the Article 12 and the social security cash benefits paid by these payers:

1. for months from the beginning of the year to the month inclusive, in which the taxable income from the beginning of the year of that payer has exceeded the limit of the upper limit of the first scale referred to in Article 3 (1). 27 ust. 1, they shall transmit:

a) in 10% on the State Fund for the Rehabilitation of Persons with Disabilities,

(b) 90% for the establishment of a fund for the rehabilitation of disabled persons,

2. for the months following the month in which the taxable income received from the beginning of the year in that payer exceeded the amount referred to in point 1, they shall, on the basis of the provisions referred to in paragraph 1, pass on the amount referred to in paragraph 1. 1. '

39) in art. 39 in the mouth. 1 after the words " paragraph. 1 point 2 'the words' point shall be added. (b) "and after the words" Article 27b 'adds the words' paragraph. 1 point 2 and '

40) in art. 41:

(a) paragraphs 1 is replaced by the following

" 1. Natural persons who are entrepreneurs and legal persons and organizational units without legal personality, who make the payment of the claims to the persons referred to in Art. 3 of the activities referred to in Article 3 13 paragraphs 2 and 5-9, from copyright and related rights within the meaning of separate provisions and from the rights to inventive projects, topographies and integrated circuits, trademarks and ornamental designs, including the purchase of these rights, shall be obligatory as payers charge, subject to the paragraph. 4, advance payment on income tax of 20% of the amount receivable less the costs of obtaining revenues in the amount specified in Art. 22 par. In accordance with the provisions of Article 4 (9), and minus the contributions deducted by the payer in a given month for the pension and sickness insurance scheme referred to in Article 4 (1) of the basic Regulation, the amount of the contributions paid in the 26 par. 1 point 2 (a) (b). ',

(b) in paragraph. 1a after the words " art. 27b 'the words' the paragraph shall be inserted. 1 point 2 and ',

(c) in paragraph. 4 in the first sentence after the words ' paragraph. 1 'the words' and the righteners under separate rules for the conduct of games and mutual undertakings ' shall be added,

(d) in paragraph. 5 the words 'the members of the general meeting of members of the share fund increase' shall be replaced by 'the general meeting of the general meeting concerning the increase in the share fund',

(e) paragraph 7 is replaced by the following

" 7. If the subject has been won: in numerical games, cash lotteries, mutual funds, promotional flights, audiotext lottery and fan lotteries, and winnings or prizes in contests are the things, the taxpayer is obliged to pay a payer and an entity entitled under separate rules for the conduct of games and mutual undertakings, the amount of the lump-sum tax due before the issue of the goods. "

41) in art. 42:

(a) paragraphs 1 is replaced by the following

" 1. The payers referred to in art. 41, they shall transmit:

1) the amount of the collected advances on income tax, by the date of the 20th month following the month in which the advance was taken, to the account of the tax office, the competent according to the seat of the payer, and in case of lack of establishment-by place the payer's residence,

2) the amount of the flat-rate tax referred to in Article 41 par. 4-6, by the deadline of 7 months following the month in which the tax was collected-for the account of the tax office competent for the seat of the payer, and in the case of:

(a) not established, for the account of the tax office competent according to the place of residence of the payer

(b) taxable persons referred to in Article 4-for the account of the tax office competent in matters of taxation of foreign persons. ",

(b) paragraphs 3.

" 3. By 15 March of the year following the tax year, the payers shall be obliged to send to the taxable persons referred to in Article 3. 41 par. 1 and 3a, and to the treasury responsible for the place of residence of the taxable person, the information on the amount of the income and the payer's deducted from the payer's tax year for the contributions to the pension and the insurance scheme the diseases referred to in Article 26 par. For the purposes of Article 4 (2), and the contributions to health insurance collected in the tax year by the payer and the contributions to the health insurance deducted, subject to the provisions of Article 4 (1) of the basic 27b par. 1 point 2 and paragraph. 2, as well as on the tax credits collected, drawn up in accordance with the prescribed formula. In the event of the payer's cessation of activities prior to the period referred to in the first sentence, he shall send that information by the date of cessation of the activity. "

42) after art. 42 The following Article shall be inserted. 42a and 42b, as follows:

" Art. 42a. Natural persons who are entrepreneurs and legal persons and organisational units without legal personality who make the payment of the claims or benefits referred to in art. 20 para. 1, with the exception of income (revenue) listed in art. 21 and 52, which are not required to levy advances on tax or flat-rate income tax, must draw up in triplicate, separately for each taxable person, an indication of the amount of the income and the amount in which they are calculated. by 15 March of the following tax year, transfer one copy to the taxable person and the other to the treasury competent according to the place of residence of the taxable person.

Article 42b. In order to facilitate the transfer of the payers:

1) the information referred to in art. 34 par. 8, art. 39 (1) 1, art. 42 par. 3 and Art. 42a,

2) the annual calculation of the tax referred to in art. 34 par. 7 and art. 37 par. 1,

Whereas the Minister responsible for public finance may determine, by means of a regulation, the mode of drawing up the information and the annual calculation of the tax using mass forms of data transmission; whereas this Regulation should include, in particular: data recording on digital media, a program verifying the compliance of the data with the specification of the format and the model of the document at which the digital media will be transferred to the tax office. "

43) in art. 44:

(a) in paragraph. 3 in point 2, the words ' art. 26, 26a and 27 'shall be replaced by the words' Article 26, 27 and 27b ',

(b) the paragraph is deleted. 3b,

(c) in paragraph. 5. after the word "taxable person", a comma and the words " referred to in paragraph shall be added. 1 (1) and (5), '

d) after the mouth. 6a paragraphs shall be added. 6b-6d as follows:

' 6b. The taxable persons referred to in paragraph 1. Article 1 (1) may pay monthly advances in a simplified form, according to the following rules:

1) for the months of January to May of the tax year-in the amount of 1/6 of the tax due shown in the declaration of income (loss) achieved for the first half year of the year preceding the tax year,

2) for the month of June of the fiscal year-in the amount of the difference between the tax calculated according to the rules laid down in Art. 26, 27 and 27b, on the income achieved from the beginning of the year to 30 June of the fiscal year, calculated in accordance with the paragraph. 2 and 3, and the sum of the advance payments due for the preceding months, calculated in accordance with point 1,

3) for the months of July to December of the tax year-in the amount of 1/6 of the tax due for the first half of the tax year resulting from the declaration referred to in paragraph. 6c (4).

6c. The subatters who have chosen a simplified form of payment of advances shall be obliged:

1) by 20 February of the tax year inform about the selection of this form the tax office competent according to the taxpayer's place of residence,

2. use a simplified form of payment of advances throughout the tax year,

3. payment of the advance payment within the time limits specified in the paragraph. 6,

4) to make a declaration, according to the established formula, of the amount of the achieved income (loss) for the first half year of the tax year, calculated in accordance with the paragraph. 2 and 3, and of the amount due for that period of advance payments, as determined in accordance with the rules laid down in the Article. 26, 27 and 27b, by 20 July of the fiscal year,

5) make the tax settlement for the tax year in accordance with art. 45.

6d. The provisions of the paragraph. 6b and 6c shall not apply to taxable persons who:

1) for the first time they have taken 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 tax year deducted the loss, or

3) and the first half of the tax year preceding the tax year has suffered a loss, or

4) during the fiscal year preceding the tax year, they made deductions, with the exception of deductions referred to in art. 27b, or have benefited from reductions, or make such deductions during the tax year. ',

(e) paragraph 8 is replaced by the following

" 8. Taxable persons who achieve income:

1) from the consideration of the divestment of shares, shares, bonds or other securities, subject to art. 52 point 1,

(2) in respect of the holding of shares in a company or in contributions to a cooperative in return for a non-monetary contribution in a form other than that of the undertaking or its organised part

-they are required to pay monthly advances-of 19% of the income for the months in which they obtained this income, by the deadline of 20 of the following month for the previous month, and for December by the date on which the tax returns are submitted. Within the time limits for payment of advances, the taxable persons shall be obliged to submit to the tax offices a declaration on the basis of the prescribed formula of the amount of the income received. ',

(f) the paragraph is deleted. 9;

44) in art. 45 in the mouth. 3a after point 2, the following comma and point 3 are added:

"3) receipt of the reimbursement of previously paid and deducted contributions to the universal health insurance"

45) after art. 45a is inserted. 45b as follows:

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

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

2) the annual calculation of the tax referred to in art. 34 par. 7, art. 37 par. 1,

3) the tax return referred to in art. 45 par. 1,

4) the statements referred to in art. 32 par. 3, art. 34 par. 4, art. 35 par. 4, art. 37 par. 1

-together with explanations as to how they are completed, the deadline and the place of submission. '

46) in art. 52 point 1 is replaced by the following:

' (1) during the period from 1 January 2001. by 31 December 2003. revenue:

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

(b) from the payment of securities to be transferred, which are admitted to the public trading of securities acquired on the basis of a public offer or on a stock exchange, or in a regulated post-oTC, on the basis of secondary public trading, either on the basis of an authorisation granted in accordance with the Article 92 or 93 of the provisions of the Act of 21 August 1997. -The law on the public trading of securities (Dz. U. No 118, pos. 754 and No. 141, pos. 945, 1998 No. 107, item. 669 and Nr 113, pos. 715 and 2000 Nr 22, pos. 270, Nr 60, poz. 702 and 703, Nr 94, pos. 1037 i Nr 103, poz. 1099),

(c) from the sale of shares which are admitted to the public trading of securities acquired prior to their admission to that market, with the exception of shares acquired free of charge from the State Treasury and shares covered or acquired on a specific basis in Article 24 ust. 11, if the sale occurs three years after the date of their first listing on a regulated market

-the exemption shall not apply if the sale of those securities is the subject of an economic activity,

(d) obtained from the realisation of the rights arising from the securities referred to in Article 3 para. 3 of the Act of 21 August 1997. -The law on the public trading of securities (Dz. U. No 118, pos. 754 and No. 141, pos. 945, 1998 No. 107, item. 669 and Nr 113, pos. 715 and 2000 Nr 22, pos. 270, Nr 60, poz. 702 and 703, Nr 94, pos. 1037 i Nr 103, poz. 1099), "

(47) Article 4 is deleted. 53.

Article 2. [ Law on the Education System] In the Act of 7 September 1991. o system of education (Dz. U. of 1996. Nr 67, pos. 329 and No. 106, pos. 496, of 1997 Nr 28, pos. 153 and No. 141, pos. 943, 1998 Nr 117, pos. 759 and No. 162, pos. 1126 and 2000 No 12, pos. 136, No 19, pos. 239 i Nr 48, poz. 550) in art. 90:

1. the following paragraph shall be inserted. 2a as follows:

' 2a. Grants for non-public schools with the authority of a public school in which a school obligation is carried out or the obligation to study shall be entitled not lower than the amount provided for in one pupil of the type and type of school concerned. an educational general subsidy received by an entity of local government referred to in paragraph 1. 1 and 2, provided that the school-leading person subs to the grant competent authority the planned number of students not later than 30 September of the year preceding the grant year. '

(2) (2) 3.

" 3. Grants for non-public kindergartens and non-public schools with the authority of public schools not mentioned in the paragraph. 2a, at a rate of not less than 50% of the budget of the municipality or the district of the current expenditure incurred in kindergartens or public schools of the same type and type, per pupil, respectively, provided that they are not less than 50% of the total expenditure of the local government or the district that a non-public school or a pre-school person shall give the competent authority to the grant authority the planned number of students not later than 30 September of the year preceding the year of grant. In the absence of a public or public school or a public school of a type and type, as appropriate, the amount of the subsidy shall be the current expenditure incurred by the nearest municipality or district for the pursuit of the amount of the grant. public kindergarten or public school of a given type or type. "

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

Article 3. [ Provisions introducing the reform of the school system] In the Act of 8 January 1999 -Recipes introducing the reform of the school system (Dz. U. Nr 12, pos. 96 and 2000 No 12, pos. 136) in art. 12:

(1) (1) 1a is replaced by:

' 1a. For the grants referred to in paragraph 1. 1, the provisions of Article 1 shall apply mutatis mutandis. 90 of the Act referred to in art. 1 (1) 1. '

2. the paragraph shall be deleted. 2.

Article 4. [ Law on flat-rate income tax] In the Act of 20 November 1998. with a flat-rate income tax on certain income generated by natural persons (Dz. U. No 144, pos. 930) is amended as follows:

1) in art. 3 words " (Dz. U. of 1993 No. 90, item. 416 and Nr 134, pos. 646, 1994 Nr 43, pos. 163, No 90, pos. 419, Nr 113, poz. 547, Nr 123, pos. 602 and No. 126, pos. 626, 1995 Nr 5, pos. 25 and No. 133, pos. 654, of 1996 Nr 25, pos. 113, Nr 87, poz. 395, Nr 137, poz. 638, No. 147, pos. 686 i Nr 156, pos. 776, of 1997. Nr 28, pos. 153, No. 30, pos. 164, Nr 71, poz. 449, Nr. 85, pos. 538, Nr 96, pos. 592, Nr 121, poz. 770, Nr 123, poz. 776, Nr 137, poz. 926, Nr 139, pos. 932-934 and No 141, pos. 943 and 945 and 1998 No. 66, pos. 430, No. 74, pos. 471, Nr 108, pos. 685, Nr 117, pos. 756 and Nr 137, pos. 887) 'shall be replaced by the words' (Dz. U. 2000 r. No 14, pos. 176, Nr 22, pos. 270, Nr 60, poz. 703, Nr 70, poz. 816 and No. 104, pos. 1104) '

2. in Art. 4:

(a) in point 1 after the words " pos. 264 'the words' and the 1999 shall be inserted. Nr 92, pos. 1045 ',

(b) after point 11, the period shall be replaced by a comma and the following point 12 is added:

" 12) a free profession-activities carried out in particular by: doctors of all specialties, dental technicians, felts, midwives, nurses, lawyers, economists, engineers, architects, construction technicians, surveyors, spokespersons patent, translators and accountants. '

3) in art. 10 the words "35," shall be deleted.

4) in art. 11:

(a) in paragraph. 1 after the words " paragraph. 3 'the words' and 3a ' shall be inserted,

(b) paragraphs 2.

" 2. In the case of deductions from revenue, the provisions of Article 4 shall apply mutatis mutandis. 9 ust. 3 and 3a and art. 26 par. 5-7 of the Law on Income Tax and Art. 7 ust. 1, 2, 2, para. 3, 5-7,12-17 and 23 of the Act of 9 November 2000. to amend the Personal Income Tax Act and to change some of the other laws (Dz. U. Nr 104, poz. 1104). ',

(c) in paragraph. 3 in points 7 and 12, the words 'employees referred to in separate provisions' shall be replaced by 'for work, published on the basis of separate provisions',

(d) in paragraph. 4 after the word "Disabilities", the following words "or from the funds of the Sickness Fund" are added and the last sentence is replaced by the following:

'Where the expenditure has been partly financed by these funds (appropriations), the difference between the expenditure incurred and the amount financed by those funds (appropriations) or returned from any other appropriations shall be deducted.',

(e) in paragraph. 7 the word 'employees' shall be replaced by 'for work, advertised on the basis of separate provisions'.

5. in Art. 12 in the mouth. 1:

(a) in point 1 after point (a) (f) the following point is added (g) as follows:

" (g) the revenue referred to in Article 14 para. 2 points 11 and 12 of the Income Tax Act, '

(b) in point 3, point 3 (e) the words "5-9" shall be replaced by the words "5-10"

6) in art. 14 para. 2.

" 2. In the case of deductions referred to in paragraph 1. 1, the provisions of Article 1 shall apply mutatis mutandis. 27a par. 2, para. 3 with the exception of point 1 (c) d), paragraphs 4 to 6, paragraph 4. 7 pt. 1, paragraph 1. 7a-7c, para. 8, 10-15 and para. 17-19 of the Law on Income Tax and Art. 7 ust. 24 and 25 of the Act of 9 November 2000. to amend the Personal Income Tax Act and to change some of the other laws (Dz. U. Nr 104 ,poz. 1104). '

7) in art. 17 the word 'shall determine' shall be replaced by 'specify'

8) in art. 21:

(a) in paragraph. 2 point 1 is deleted,

(b) in paragraph. 4 the word 'shall be determined' shall be replaced by 'specify',

(c) in paragraph. 5 the words ' , subject to Article 17, ';

9) in art. 29 after the mouth. 1 The paragraph shall be added. 1a as follows:

' 1a. The taxable person may, by the end of the tax year, renounce the application of taxation in the form of a tax card, starting from the next year. "

10) in art. 31 in the mouth. 4 the words "annual information" shall be replaced by "annual declaration".

11) art. 44:

(a) in paragraph. 1 the words "Quarter flat rate" shall be replaced by "lump sum",

(b) in paragraph. 4 the words "annual information" shall be replaced by "annual declaration".

12) in art. 52 in the mouth. 3:

(a) point 2 shall be replaced by

" 2. the testimony referred to in art. 21 (1) 2 point 2, '

(b) in point 4, the words "annual information" shall be replaced by "annual declarations".

13) in art. 53:

(a) paragraphs 2.

" 2. The student relief referred to in paragraph 1, shall be entitled to natural persons conducting business activities, including in the form of a civil law company, entitled under separate provisions for training of students and employing in the course of the conducted activities of employees for the purpose of science occupation. This allowance shall also be granted where the training eligible for the training of pupils is at least one of the accomplices or an employee of a person (company) carrying out an economic activity. ',

(b) in paragraph. 6 in point 1, the word 'employees' shall be replaced by 'for work published on the basis of separate provisions',

(c) in paragraph. 13 the words "essential vocational schools" shall be replaced by "primary schools" and the words "for non-working" shall be deleted,

(d) in paragraph. 14 after the words "of residence of the taxable person," the words "and where the taxpayer is taxed in the form of a tax card-at the tax office referred to in art" shall be added. 29 par. 3, "

(e) the following paragraph is added 15 and 16, as follows:

" 15. If a taxpayer during the period of use of the student's relief changes the form of taxation and is taxed in the manner prescribed by the Income Tax Act, the portion of the concession in the flat-rate income tax deducted from the income tax shall not be used.

16. In the event of failure to comply with the time limit referred to in paragraph 1, 14, the provisions of Article 4 shall apply. 162-164 Tax Ordination. '

14) in Annex No. 1 to the Act in Part VIII, the articles of folk and artistic handicrafts are not mentioned separately, the following is added. 7 as follows:

1	2	3
' 7	36.63 ex	Other products, not elsewhere classified "

Article 5. [ Law on Social Security System] In the Act of 13 October 1998. o Social Security System (Dz. U. Nr. 137, pos. 887, Nr 162, pos. 1118 and 1126, 1999 Nr 26, pos. 228, Nr 60, pos. 636, Nr 72, poz. 802, No. 78, pos. 875 and No. 110, pos. 1256 and 2000 Nr 9, pos. 118 and No. 95, pos. 1041) in art. 8 in the mouth. 6 in point 3, the term 'personal income tax' shall be replaced by 'flat-rate income tax on certain revenues obtained by natural persons'.

Article 6. [ Law on Family, Care and Educational allowances] In the Act of 1 December 1994. family allowances, nursing care and educational care (Dz. U. 1998 r. No. 102, pos. 651, No. 106, pos. 668 i Nr 162, pos. 1118 and 1999 Nr 60, poz. 636 and No. 110, pos. 1256) in art. 3 in the mouth. 2:

1. point 9 is replaced by the following:

" (9) income received by taxable persons from the governments of foreign countries, international organisations or international financial institutions, arising from non-repayable aid granted on the basis of a unilateral declaration 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 an entity authorised to separate non-repayable funds foreign aid to the entities to which the aid is to be served, "

2. point 12 is replaced by the following:

" 12. Cash receivables paid to policemen, soldiers and civil servants of military units used outside the State in order to participate in armed conflict or to strengthen the forces of the State or States of allies, peacekeeping missions, shares to prevent acts of terrorism or their effects, as well as the pecuniary claims paid to soldiers, police officers and workers acting as observers in international and multinational peacekeeping missions, '.

Article 7. [ Transitional provisions] 1. Rules of Art. 1 point 5 (a) (c)-(f) shall also apply to losses incurred by taxable persons for the year 2000.

2. Rules of Art. 1 point 19:

1) in the part concerning art. 22g par. 19 shall apply mutatis mutandis to the correction of the initial value of fixed assets and intangible assets given to use or improved before 1 January 2001; in this case, for the determination of the initial value of these measures and the values shall apply the provisions in force during the month of their use for use or improvement, taking into account the rules adopted on that date for the depreciation of the depreciation,

2) in the part concerning art. 22i mouth. 1-6 may also be used for fixed assets for use prior to 1 January 2000.

3. Whenever there is a law in the law, the depreciation of the depreciation shall also be understood to mean depreciation made in accordance with the provisions of Article 3 (1) (c) of Regulation (EU) No 203laying down the provisions of Article 3 (3) of 22 par. 7 of the Act referred to in Article 4 1 in the version applicable before 1 January 2001.

4. Podatnica, who before 1 January 2001 donated to the use of cars referred to in Article 23 (1) 1 points 4, 46 and 47 and in the provisions adopted on the basis of art. 22 par. 7 of the Act referred to in Article 4 1 in the version applicable before 1 January 2001, shall determine the amount of the costs of obtaining the revenue in accordance with the provisions set out in the version applicable until 31 December 2000.

5. For fixed assets put into service before 1 January 2001. taxable persons:

1. continue to apply the depreciation method laid down for the measure in question during the month in which it is depreciated until the date of full amortisation,

2. they may apply the depreciation rates adopted after 31 December 1999. or amortisation rates from the Depreciation of Depreciation rates as Annex No 1 to the Act referred to in Article 1 1; the provisions of Article 1 22i mouth. 2-5 of the Act mentioned in art. 1 in the version applicable from 1 January 2001. shall apply mutatis mutandis.

6. Changing the symbol of the group, subgroup and type of fixed assets from the replacement of the generic classification of fixed assets (KRST) with a new classification of fixed assets (KŚT) shall not alter the amount of the depreciation rate applied to the funds permanent data to be used until 31 December 2000

7. For fixed assets for use before 1 January 2001, which are eligible under the generic classification of fixed assets in groups 5 and 6, and which are eligible under the Classification of Fixed assets as from 1 January 2001. For Group 2, the methods and rules for their depreciation are applied in accordance with the provisions of Article 4. 22 par. 7 of the Act referred to in Article 4 1 in the version applicable until 31 December 2000.

8. Article Recipe 1 point 18 (a) (b) shall apply to the payment of the disposal of shares in a company or in contributions to cooperatives covered after 31 December 2000.

9. In the case of the payment of the transfer of shares (shares) in a company or in contributions to a cooperative which was covered before 1 January 2001. in exchange for a non-monetary contribution, the cost of obtaining revenues shall be determined on the basis of the rules in force during the year of the taking up of those shares (shares) or contributions; this rule shall also apply in the case of a merger of the companies referred to in Article 3. 24 ust. 8 of the Act referred to in Article 4 1.

10. Rules of Art. 14 para. 3 points 6 and art. 23 (1) 1 point 40 of the Act referred to in Article 1 1 in the version applicable before 1 January 2001. concerning the write-off of loans (loans) relating to a bank settlement procedure within the meaning of the financial restructuring provisions of undertakings and banks shall apply until the end of that bank's proceedings.

11. Rules of Art. 1 points 24 and 27 (a) (b) shall apply to transactions effected after 31 December 2000. and transactions resulting from contracts concluded after that date and, in cases where the payment of the receivables resulting from the transaction is made to the person resident, established or the administrative board in the territory or in the country which is the subject of harmful tax competition-for transactions or contracts concluded in the calendar year following that in which the Minister responsible for public finance will determine the list of countries and territories applying harmful competition tax.

12. Podatnica, who before 1 January 2001 They incurred expenses for the construction of a multi-family residential building for the purpose of the rental of accommodation for rent and expenditure on the purchase of a plot of land for the construction of this building and acquired the right to deductions, on the basis of art. 26 par. 1 point 6 of the Act referred to in Article 1 1 in the version applicable before 1 January 1997. and Art. 26 par. 1 point 8 of the Act referred to in Article 1 1 in the version in force before 1 January 2001, shall retain the right to be deducted in accordance with the rules laid down in that law of expenditure which has not been covered by the income obtained.

13. Attorts, who before 1 January 2001 they incurred the expenditure referred to in paragraph 1. 12 and acquired the right to the deductions on the basis of art. 26 par. 1 point 6 of the Act referred to in Article 1 1 in the version applicable before 1 January 1997. and Art. 26 par. 1 point 8 of the Act referred to in Article 1 1 in the version applicable before 1 January 2001. and after that date, they have made further expenditure on the purchase of that parcel or the share of the parcels of that parcel and the construction of that building, shall be entitled to a deduction under the conditions laid down in that Law, of expenditure incurred from 1 January 2001. by 31 December 2003.

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

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

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

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

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

-they are obliged to count on the income of the fiscal year in which those circumstances have occurred, the amounts previously deducted.

14a. [ 2] The 10-year period referred to in paragraph 1. 14:

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

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

15. If the taxpayer has benefited from deductions from the income incurred for the construction of a multi-family residential building for the purpose of the accommodation units in the building and for the purchase of a plot of land for the construction of the building and the plot of land or a building, its part or premises (premises) before the end of ten years, counting from the end of the tax year in which the construction took place, the income derived from that disposal shall be taxed in accordance with art. 28 of the Act referred to in Article 4 (1) This provision shall apply mutatis mutandis in the case of disposal of a parcel, except that the 10-year period shall be counted from the end of the year in which the parcel was acquired or the share of the parcel was acquired.

16. In the case of spouses, for whom separation has been established on the basis of separate provisions, the expenditure referred to in paragraph 1 (1) has been established. 12, the provisions of Article 4 shall apply mutatis mutandis. 27a par. 8 of the Act referred to in Article 4 1 in the version applicable from 1 January 2001.

17. Expenditure on the objectives set out in the paragraph. 12, with the exception of the expenditure for the purchase of land, may be documented only by invoices issued by taxable persons of goods and services not benefiting from exemption from such taxes or evidence of customs clearance.

18. Podatnica, who before 1 January 2001 They incurred investment expenditure and acquired the right to deductions, on the basis of art. 26a of the law referred to in art. 1, in the version applicable before 1 January 2001, shall retain the right to those deductions after 31 December 2000, to the extent and on the basis of the conditions laid down therein.

19. The loss of the right to the deductions referred to in paragraph 18, shall take place after 31 December 2000. based on art. 26a of the law referred to in art. 1 in the version in force before 1 January 2001; in this case, the taxable persons shall be required to increase the income from the activities referred to in Article 3. 10 para. 1 points 3 and 4 of the Act referred to in Article 1 1 in the version applicable from 1 January 2001, for the month in which the right to deduction is lost, and when the loss of the law occurs during the last month of the tax year, in the annual tax settlement.

20. The provisions of the paragraph. 18 and 19 shall apply mutatis mutandis to taxable persons who, starting from 1 January 2001, but not later than 31 December 2003, shall be borne in accordance with the provisions of Article 4 (1) of the Financial Regulation. 26a of the law referred to in art. 1 in the version applicable before 1 January 2001. investment expenditure on a continuation covered by a concession of investment started before 1 January 2001.

21. When assessing the acquisition of the right to deductions on the basis of art. 26a of the law referred to in art. 1 in the version in force before 1 January 2001, the condition laid down in paragraph 1. Article 9 (4) of that provision shall be deemed to be met despite the occurrence of a backlog exceeding 3% of the amount of tax due, if the taxable person makes a correction and regulates that arrears, together with the interest due or within 14 days of the date of receipt the decision of the authority of the first instance determining the tax obligation shall settle such a backlog together with the interest due.

22. When assessing the loss of rights to deductions on the basis of art. 26a of the law referred to in art. 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 this right if the taxpayer makes a correction of the tax return and regulates that arrears with the interest due or within 14 days from the date of receipt of the decision of the first instance authority determining the tax liability will settle such a backlog together with the interest payable.

23. The rules referred to in paragraph 1. 21 and 22, they also apply to taxable persons who have benefited from income deductions before 1 January 2001, who are entitled to deductions under Article 3 (1) of the basic Regulation. 4 of the Act of 27 August 1997. on the application of specific tax arrangements in connection with the liquidation of the effects of the floods which took place in July 1997. (Dz. U. Nr 113, pos. 736 and 1998 Nr 94, pos. 593).

24. Article Recipe 27a par. 5a of the Act mentioned in art. 1 in the version applicable after 31 December 2000. shall apply to expenditure on the objectives referred to in Article 4. 27a par. 1 point 1 lit. (b)-(f) of the law referred to in Article 1, which was deducted from the tax after 31 December 2000, in connection with the investment undertaken after that date.

25. Expenditure referred to in art. 27a par. 1 point 3 (a) (d) the law referred to in Article 1 in the version in force prior to 1 January 2001, incurred in 2001, shall be deducted from the tax calculated for 2001. in the amount and under the conditions laid down in Article 27a par. 3 point 1 lit. (f) (f) 6 pt. 3, para. 7 pt. 3, paragraph 3. 9 and para. 16 of the law referred to in art. 1 in the version applicable before 1 January 2001.

26. The provisions of the paragraph. 1, para. Article 2 (2), (b) 3, 5-7, 12-17 and paragraph. 23-25 shall apply mutatis mutandis to the taxable persons referred to in Article 3. 6 para. 1 of the Flat-rate Income Tax Act.

27. The Minister responsible for public finance announces, by 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 "Monitor Polski", the amount of the amount referred to in art. 26 par. 3 of the law referred to in Article 3 1 in the version applicable before 1 January 1997. and in art. 26 par. 2 of the Act referred to in Article 2 1 in the version in force between 1997 and 2000, subject to paragraph 1. 28.

28. the amount referred to in Article 26 par. 3 of the law referred to in Article 3 1 in the version applicable before 1 January 1997. and in art. 26 par. 2 of the Act referred to in Article 2 1 in the version in force between 1997 and 2000, it cannot be reduced. To that end, for the determination of the amount referred to in Article 26 par. 3 of the law referred to in Article 3 1 in the version applicable before 1 January 1997. and in art. 26 par. 2 of the Act referred to in Article 2 1 in the version applicable between 1997 and 2000, is the highest in the period of validity of the Act, the conversion factor of 1 m ² the usable floor area of a residential building, as determined for the purpose of calculating the guarantee premium from contributions to savings books in the third quarter.

Article 8. [ Entry into force] The Act shall enter into force on 1 January 2001. and shall apply to the taxation of income (losses) obtained from that date.

Annex 1. [ LIST OF ANNUAL AMORTISATION RATES]

Annexes to the Act of 9 November 2000. (pos. 1104)

Annex No 1

LIST OF ANNUAL DEPRECIATION RATES

Item	Rate%	Symbol KWT (group or subgroup, or type)	Fixed assets name	Association with KRST-91
1	2	3	4	5
01	1.5	11	Dwellings	15.16
		with the exception of those listed in item. 02
		122	Dwellings
02	2.5	10	Non-residential buildings	10,11,12, 13,14,15, 17,18,19
		Except for those listed in item. 03 and 05
		110	Of the type of 110 children's homes, social care homes without medical care	154 159

1	2	3	4	5
		121	Non-commercial premises
		224	Water structures with the exception of meliorations, fixed docks, shafts and groves	250
				251
				253
				254
				255
				259
				293
				297
		21 with the exception of those listed in item. 03 and 05	Structures classified as structures for the treatment of waters, except for well-drilled wells	256
		290	Sports and recreation structures (excluding gardens and public parks, skwerves, botanical and zoological gardens)	28
		291	Fire towers	291
		225	Basic Meliorations	01
		226	Specific Meliorations	01
03	4.5	102	Underground garages and covered parking lots and air traffic control buildings (towers)	227
				293
		104	Reservoirs, silos and underground warehouses, reservoirs and underground compartments (excluding ground storage buildings)	200
				202
				203
				205
				209
				220
				221
				222
		2 with the exception of those listed in item. 02, 05, 06 and 08	Civil engineering structures (excluding gardens and public parks, skwerves, botanical gardens and zoos)	2
		600	Brick Ground Tanks	600
		601	Concrete-ground tanks (excluding with a chemical-resistant carpeting for acidified acid)	601
		623	623-7 load bearing systems on the headlines in the WN	623
		641	With a kind of 641-7 excavated lifts (without extracting at the depths of the gliders)	641
		648	Cableway and liners	648
		657	Hydraulic accumulators	657
		660	Vehicle scales, wagons and other built-in scales	660
04	7.0	3	Boilers and power machines	3
		with the exception of those listed in item. 06
		431	431-0 filters (presses) of mudding machines 431-4 Mechanical ceils	431
		450	Furnaces for processing of raw materials (except for 450-50 furnaces for processing of multichamber raw material)	450
		451	Fuel-processing furnaces (excluding 451-0 coke ovens)	451
		454	Tunnel kilns	454
		475	Drum cameras	475
		477	Ventricular dryers: 477-0 to 4 and 477-6 to 8	477
		506	506-1 and 506-2 apparatus for air rectification	506
		507	507-2 and 507-3 crystallysts 507-4 chamber potne	507

1	2	3	4	5
		548	548-0 machines, equipment and apparatus for the production of zecer material	548
		583	583-0 excavators and covings in coal explorers	583
			583-1 excavators in coal industry sands
		70	Rolling stock rail rolling stock	70
		71	Underground railway rolling stock	71
		72	Tramway rolling stock	72
		73	Other terrestrial rolling stock	73
		77	Rolling stock	77
		with the exception of those listed in item. 06 and 08
05	10.0	103	Freight kiosks with a cubature below 500 m 3 -permanently associated with land	125
		109	Camping cottages, replacement buildings-permanent related to land	169
				198
		211	Intracellular Technological Network Wiring	651
		221	Safety devices for train movements	680
		4	Machines, apparatus and apparatus for general use	4
		with the exception of those listed in item. 04, 06, 07, 08 and 10
		512	Machines and equipment for the operation of drills	512
		513	Machinery and equipment for mechanical reprocessing of ores and coal	513
		514	514-0 agglomeration machines and equipment	514
			514-1 blast furnace machines and equipment
			514-2 steel steel machinery and equipment
			Of the type 514-3 to 6 steel shears for hot cutting, steel-rolling stock, rolling stock
			514-9 other metallurgical machinery, appliances and apparatus
		520	Of the type 520 machinery and equipment of the quarry industry:	520
			520-0 and 520-1 frame and disc trac
			520-2 Circulators
			520-3 Grinders
			520-4 lathes and drills for stone
			520-5 Combatants for preparatory works
		523	Machinery and equipment of the cement industry	523
		525	525-31 autoclaves	525
		529	Of the type 529 machinery and equipment for the manufacture of construction materials: 529-81 for the manufacture of lacquers 529-82 for the manufacture of artificial stone	529
		56	Machinery, equipment and apparatus of agricultural industries	56
		with the exception of those listed in item. 06
		582	Of the type 582-1 containers for steel bitumen of more than 20.000 l of capacity and of a kind 582-2 Snowflakes with engines power above 120 KM	582
		6	Technical equipment	6
		with the exception of those listed in item. 03, 07, 08 and 09
		805	Of the 805 equipment for cinemas, theatres, cultural and educational establishments and musical instruments	805

1	2	3	4	5
		806 010	Kiosks, booths, barracks, cottages-not permanently related to the ground Wickling plantations	806 001
06	14.0	202	Of type 202 extractive towers	507
		323	Combustion engines for light fuel	323
		324	Combustion engines for heavy fuel	324
		325	Combustion engines for gaseous fuels	325
		326	Air engines	326
		343	Of the type 343 portable electric power units with combustion engines for light fuel	343
		344	Power assemblies with combustion engines for heavy fuel	344
		349	Nuclear reactors	349
		41	Machine tools for metals	40.41
		44	Machines and apparatus for the transfusion and compression of liquids and gases	44
		46	Heat-exchange apparatus (excluding of a kind) 465 and 469-0)	46
		47	Machinery, apparatus and apparatus for operations and material processes (except for the type 474, 475, 477-0 to 4 and 6-8 and 479-0)	47
		50	Machinery, equipment and apparatus of the chemical industry	50
		with the exception of those listed in item. 04, 07, 08 and 09
		517	Machines and torso machines	517
		52	Machinery for the mineral raw materials industry	52
		with the exception of those listed in item. 05 and 09
		53	Machinery for the manufacture of metal and plastic products	53
		with the exception of those listed in item. 08
		54	Machines, appliances and apparatus for working and processing wood, of wood products and for machines and apparatus for paper and printing	54
		with the exception of those listed in item. 04
		55	Machinery for the manufacture of textiles and clothing products and for the treatment of leather and of the manufacture of products thereof	55
		561	561-6 machinery, equipment and apparatus for the manufacture of beverages	561
		568	Machinery, equipment and apparatus for the bakery industry (except 568 to 40 to 48)	568
		57	Machinery, equipment and apparatus for food industries	57
		with the exception of those listed in item. 08 and 09
		59	Machinery, agricultural machinery and tools and forestry	59
		700	700-7 drezers and trailers for dresin	700-7
		710	710-01 locomotives accumulator	710-01 to 03
			710-02 and 710-03 fireproof locomotives and type "Karlik"	710-02
				and 710-03
			710-10 to 14 copalers	710-10 to 14
		770	770-13 container ships	770-13
		773	773-1010 hydrogenation	773-1010
		780	Aeroplanes	780
		781	Helicopters	781

1	2	3	4	5
		743	Special Cars	743
		745	Of the type 745 trolleybuses and electric motor vehicles	745
		746	Tractors	746
		747	Semitrailers	747
		748	Trailers	748
		75	Rolling stock	750
				751
				752
				753
				754
		76	Other non-rail rolling stock (battery, forklift and other carriages)	76
		803	803-0 up to 1 office machine	803
			803-30 excavators for mathematical machines
07	18.0	449	Of the type 449-90 distribution equipment for gasoline and electric oils and flow-meters for liquids and liquid fuels	449
		465	Of the type 465 circulating fluid exchangers in the production of soda	465
		469	469-0 drains coolers and gas-gas-samples	469
		474	Nitride and denitrification columns	474
		479	479-0 Hydraulic gas distribution system	479
		481	Apparatus and apparatus for the surface treatment of metals by chemical and electrogalvanic methods	481
		482	Apparatus and apparatus for surface treatment of metals by means of heat	482
		484	484-0 arc welding and arc welding equipment for the protection of gases and for plasma arc welding and evapation	484
			Of the type 48-1 acetylene generators portable high pressure,
			484-3 resistance welders and lumbers
			Of the type 484-6 for spraying and for the spraying of plastics
		490	Machines and devices for the preparation of machine data media and analytical machines	490
		492	Self-adjusting devices for automatic control and control of processes	492
		493	Of the kind 493 industrial robots	493
		505	505-1 fluidized-type washing furnaces for the production of sulphuric acid	505
		51	Machinery, equipment and apparatus, mining, gas-casting, casting, cartographic and cartographic machinery	51
		with the exception of those listed in item. 05, 06, 08 and 09
		58	Earthmoving, construction and road machinery	58
		with the exception of those listed in item. 04, 05, 08 and 09
		61	Of a subgroup of 61 switchgear and electric energy apparatus	610 to 615
		641	Cranes, winches and hoists, wheelers, excavators (except for the type 641 to 63 and of the type 641-7 excavated extracts of the pits as well as railway trains and cableways)	641
		662	662-1 portable projectors 16 mm and 35 mm	662
		681	Containers	681

1	2	3	4	5
		745 with the exception of those listed in item. 06	Of the type 745 other electric cars	745
		783	Balloons	783
		788	Other means of air transport	788
		79	Other means of transport
08	20.0	200	Of a kind of 200 drilling towers, winds	510
		434	434-01 elephant closure machines Of the type 434-02, for the closure of cans	434
		465	Tubular interchangers classified as sulphuric acid coolers	465
		506	506-3 gas-gas pipelydes	506
		510	Drilling machines and equipment	510
		511	Mechanised Enclosures	511
		518	Of the type 518 apparatus and apparatus for: 518-01 Magnetic measurements 518-02 geoelectric measurements 518-03 seismic and radiometric measurements 518-1 electric drilling profiling, gas calibration, hole perforation perforation	518
		535	Of the type 535-0 special apparatus for the manufacture of tungsten acid and machines for reducing, vacuum and special metal melting Of the type 535-1 machinery for the manufacture of carbonates and emulsion pastes Of the type 535-7 semiconductor manufacturing equipment	535
		579	579-000 distributors 579-003 hammering mills 579-01 Machinery and equipment for the processing of animal waste for fodder flour and rendering fats 579-09 other machinery and equipment for processing animal waste	579
		580	Earthworks and Foundation machinery	580
		581 with the exception of those listed in item. 09	Machinery for construction works	581
		582	582-3 Mechanical brushes and road maintenance fixtures	582
		629	Mobile phones	629
		669	Cash registers and registrants (except those included in the case of 10-computer teams)	669
		633	Battery of stationary electric accumulators	633
		634	Batteries for basic electrical accumulators	634
		662	662-5 Cinematic screens	662
		644	644-0 to 4 conveyors in mines and processing plants ores and coal	644
		664	Of the type 664, for technical testing	664
		740	Motorcycles, trailers and motorcycles	740
		741	Passenger cars	741
		742 with the exception of those listed in item. 06	Lorries	742
		744	Buses and coaches	744
		782	Sailplanes	782

1	2	3	4	5
		8 with the exception of those listed in item. 05, 06 and 09	Tools, instruments, movables and equipment	8
09	25.0	501	501-0 Glass and porcelain apparatus for the distillation of 501-1 porcelain ball mills	501
		511	Mining machinery (excluding mechanised housings)	511
		524	Of the type 524, the "Hagera" warhead and the melting furnaces of the blast furnace and basalt	524
		571	571-8 autoclaves for hydrolysis 571-30 and 571-31 Steel neutralisers and neutralisers and concrete or masonry hydralysts	571
		581	581-2 vibrators 581-4 vibrom³ts and type 581-3 plaster for plaster	581
		644	644-0 Carded conveyors heavy and light in coal mines	644
		801	801-0 electronic measuring and measurement apparatus for laboratory tests	801
		802	802-0 cameras and equipment for hydro-and mechano-therapy	802
		804	Of type 804 circus equipment	804
10	30.0	491	Computer teams	491

Explanatory notes

1. For the deteriorated conditions of use of buildings and structures referred to in art. 22i mouth. 2 point 1 (c) (a) the Act is considered to use these fixed assets under constant water, water vapour, significant vibrations, sudden changes in temperature and other factors causing the plant's consumption to be accelerated.

2. For the poor conditions for the use of buildings and structures referred to in art. 22i mouth. 2 point 1 (c) (b) the act shall be considered to use such fixed assets under the influence of destructive chemical agents, and in particular when they serve the production, manufacture or storage of the corrosive chemical agents. This also applies to cases of strong building activity or construction of destructive chemical agents in the atmosphere, in water or in the form of vapours in the form of vapours which are the source of other objects nearby.

3. By machinery, equipment and means of transport requiring the special technical efficiency referred to in art. 22i mouth. 2 item 2 of the Act, it is understood these objects, which are used in the work for three changes, even though they do not work by their being in continuous motion, used in the field conditions, under forest conditions, underground or other indicating more intensive wear.

4. By machinery and equipment of groups 4-6 and 8 of the classification of fixed assets (KŚT), subjected to rapid technical progress referred to in art. 22i mouth. 2 (3) of the Act, shall be understood machinery, equipment and apparatus in which microprocessor systems or computer systems are used, which fulfil the functions provided by the use of the most recent technology or apparatus, and the other apparatus scientific-research and experimental-production.

Annex 2. [ TABLE OF TYPES l OF SPECIFIC AGRICULTURAL PRODUCTION DEPARTMENTS AND ESTIMATIONS OF ANNUAL INCOME]

Annex No 2

TABLE OF TYPES OF SPECIFIC AGRICULTURAL PRODUCTION DEPARTMENTS AND ESTIMATES OF ANNUAL INCOME

Seq.	Crop and production types	Area unit of crops or types of production	Annual estimated income standard
			Zł	gr
1	2	3	4
1	Crops in heated greenhouses over 25 m 2 :
	(a) ornamental plants (b)	1 m 2 1 m 2	7 2	60
2	Crops in greenhouses not more heated than 25 m 2	1 m 2	1	60
3	Crops in foil tunnels heated to more than 50 m 2 :
	(a) ornamental plants (b)	1 m 2 1 m 2	5 3	20 20
4	Mushroom crops and mushroom mushrooms-more than 25 m 2 of arable area	1 m 2	3
5	Poultry for fattening-more than 100 pieces:
	(a) chickens (b) geese (c) ducks (d) turkeys	1 piece 1 piece 1 piece 1 piece		10 79 21 51
6	Poultry no more than 80 pcs:
	(a) shadings (in a reproduction herd) (b) meat hens (in a reproductionship) (c) geese (in a reproduction herd) (d) ducks (in a reproduction herd) (e) turkeys (in the reproduction herd) (f) hens (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	Poultry hatcheries:
	(a) chickens (b) geese (c) ducks (d) turkeys	1 piece 1 piece 1 piece 1 piece		1 5 2 5
8	Futeric animals: (a) foxes and jenots	from 1 female stock of primary	25
	(b) norks	from 1 female stock of primary	11
	(c) cowardly	from 1 female stock of primary	8	50
	(d) Shipshillers	from 1 female stock of primary	13
	e) nutrie over 50 females of primary stock	from 1 female stock of primary	3
	(f) rabbits over 50 females of the stock of primary stock	from 1 female stock of primary	3
9	Laboratory animals: (a) white rats (b) white mice	1 piece 1 piece		9 2

1	2	3	4
10	Silkworms-cocoons production	1 dm 3		20
11	Apiary above 80 families	1 family	2
12	In vitro plant crops-shelving surface	1 m 2	120
13	Breeding of entomofagas-host of host plants	1 m 2	100
14	Earthworm rearing-the surface of the breeding bed	1 m 2	50
15	Breeders and rearing of other animals other than agricultural holdings:
	(a) cows of more than 5 pieces (b) calves above 10 pieces (c) bovine animals for fattening more than 10 pieces (except for fattening) (d) fattening pigs over 50 (e) Piglets and varicules of more than 50 pieces (f) rearing and breeding of sheep in excess of 10 pieces (g) sheep of more than 15 pieces (h) slaughter horses (i) breeding horses	1 piece 1 piece 1 piece 1 piece 1 piece from 1 mother 1 piece 1 piece 1 primary flocks	200 42 22 25 10 4 6 300 240
	(j) breeding of aquarium fish above 700 dm 3 volume of aquarium, calculated according to the internal length of the edges	1 dm 3		90
	(k) breeding of racial dogs	1 primary flocks	27
	(l) Breeding of racial cats	1 primary flocks	10

[ 1] Article 7 (1) 14 in the version set by the Article. 3 point 1 of the Act of 12 November 2003. amending the Personal Income Tax Act and some other laws (Journal of Laws No. 202, item. 1956). The amendment entered into force on 1 January 2004. and shall apply to the revenue (losses incurred) obtained from 1 January 2004.

[ 2] Article 7 (1) 14a added by art. 3 point 2 of the Act of 12 November 2003. amending the Personal Income Tax Act and some other laws (Journal of Laws No. 202, item. 1956). The amendment entered into force on 1 January 2004. and shall apply to the revenue (losses incurred) obtained from 1 January 2004.