The Act Of 20 November 1998 On The Flat-Rate Income Tax Of Certain Revenues By Individuals

Original Language Title: USTAWA z dnia 20 listopada 1998 r. o zryczałtowanym podatku dochodowym od niektórych przychodów osiąganych przez osoby fizyczne

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Chapter 1 General provisions article 1. 1. [scope] 1. The Act regulates the taxation income tax flat some revenue (income) by natural persons: 1) leading outside the business, 2) to income from the lease, sublease, lease, poddzierżawy or other contracts of a similar nature, if such agreements are not concluded in the framework of the non-agricultural economic activities, 3) are those priests, 4) [1] which proceeds from the sale, referred to in article 14(2). 20 paragraph 1. 1 c of the Act of 26 July 1991 on income tax from natural persons (OJ of 2012. poz. 361, as amended), hereinafter referred to as the "income tax act".

Article. 2. [income tax Forms] 1. Individuals with income from non-agricultural economic activities can pay a flat-rate income tax in the form of: 1) the lump sum from revenues that are carried, 2) card.

1a. Individuals with income from the lease, sublease, lease, poddzierżawy or other contracts of a similar nature, if such agreements are not concluded in the framework of the non-agricultural economic activities, can pay a lump sum from the revenue that are carried.

1B. [2] individuals which proceeds from the sale, referred to in article 14(2). 20 paragraph 1. 1 c of the Act the income tax Act, may pay a lump sum from the revenue that are carried.

2. the spiritual Person, legally recognized faiths, pay a flat-rate income tax revenue from the clergy.

3. The proceeds from the income tax paid in the form of a lump sum from the revenue that are carried and the flat-rate income tax revenue the State budget income are clergy.

4. The proceeds of the tax card are revenues of municipalities.

Article. 3. [prohibition of revenue (income)] [3] of revenue (income) paid in forms of flat-rate does not connect with the revenue (income) from other sources subject to the tax on the basis of the income tax act.

Article. 4. [Definitions] 1. Used in the Act of determining the means: 1)-service activities outside the economic activities which are classified as services in accordance with the Polish classification of products and services introduced by regulation of the Council of Ministers of the Council of 29 October 2008 on Polish classification of products and services (PKWiU) (Journal of laws No. 207, item 1293 and no. 220, poz. 1435 and 2009 No 33, item 256 and no. 222 , item. 1753) issued on the basis of article. 40 paragraph 1. 2 of the Act of 29 June 1995 on public statistics (Dz. u. No. 88, item 439, as amended.), subject to points 2 and 3, 2) gastronomic activities-services related to the preparation of meals and selling food and goods, 3) service activities in the field of trade-sale, unprocessed, previously purchased products (devices) and commodities, including those that were packaged by the seller or considered for smaller packages or spilled bottles , cans or smaller containers, 4) manufacturing activities – activities, resulting in new products, including the sale of its own production, carried out by a taxable person, 5) goods-merchandise, raw materials and basic materials, except that: (a) the goods are commercial goods) (products) purchased for further resale, unprocessed raw materials and basic materials, b) materials that are in the process of production or the provision of services to become the main substance of the finished product; basic materials include also the materials constituting a component (Assembly) of a product or a closely connected device, except that for raw materials and basic materials are not considered to be of fuels and oils used in transport, 6) evidence of purchase invoices received, bills, receipts, internal evidence and a description of the goods received, 7) card revenue-individual (personal) card revenue employees carried out by taxable persons making claims payments to employees of the employment relationship referred to in article 1. 12 income tax Act, 8) income tax on general principles-income tax from individuals, paid using tax calculation base, referred to in article 14(2). 26 of the income tax Act, and scale referred to in article 14(2). 27 income tax Act, 9) paper – the accounts or tax book of revenues and expenses, on the principles set out in separate provisions, 10) farm is a farm within the meaning of the agricultural tax, 11) free profession – outside the economic activity carried out personally by doctors, dentists, veterinary surgeons, dental technicians, medical assistants, midwives, nurses, interpreters and teachers to provide educational services consisting of providing lessons for an hour If this activity is not performed on behalf of legal persons and organizational units without legal personality or to individuals for the purpose of non-agricultural economic activity by, except that for personal exercise of profession is believed to perform activities without hiring on the basis of employment contracts, agreements, contracts and other contracts of a similar nature people that perform activities related to the essence of the profession , 12) pozarolnicza economic activity – outside the economic activity within the meaning of the income tax Act, 13) the tax office-tax authority, by means of which the taxable person for head of the tax authority shall carry out its tasks.

2. The amounts expressed in euro shall be converted into the currency of Poland according to the average euro exchange rate issued by the Polish National Bank on the first working day of October of the year preceding the tax year.

3. proof of purchase of goods shall apply mutatis mutandis the provisions regarding the conduct of the ledgers of revenues and expenses.

4. Whenever the law uses the designation "ex" symbol of groupings Sic, it means that the range of products or services is narrower than specified in this grouping.

Article. 5. the [exclusion of the obligation to keep books] Taxpayers taxed on the principles set out in the Act do not have the obligation to keep books, unless the provisions of the Act provide otherwise.



Chapter 2 a lump sum from the revenue where Article. 6. [the conditions for the payment of a lump sum from the revenue] 1. [4] the Taxable lump sum from revenues that are carried are subject to the income of natural persons from the non-agricultural economic activities referred to in article 1. 14 income tax Act, subject to the provisions of paragraph 2. 1E and 1f, including, where the business is conducted in the form of a partnership of individuals or company confidential persons, hereinafter referred to as "the company".

1a. the lump sum Taxation where earnings are also received or made available in a calendar year taxpayer money and cash value and the value of the received benefits in kind and other free benefits in respect of the lease, sublease, lease, poddzierżawy or other contracts of a similar nature. To determine the value of the received benefits in kind and other free benefits arising from these agreements, article 12 shall apply. 11 (1). 2-2b of the income tax act.

1B. the proceeds from the lease, sublease, lease, poddzierżawy or other contracts of a similar nature, referred to in paragraph 1. 1a shall be taxable in the form of a lump sum from the revenue that are carried well, if they are received by taxable persons referred to in article 1. 8 paragraph 1. 1.1 c. The revenue referred to in paragraph 1. 1, losses shall apply mutatis mutandis to article. 24 c income tax Act, except that the losses referred to in article 1. 24 c income tax Act, reduce the income in the tax year in which they were created.

1 d [5], the Taxable lump sum from revenues that are carried are also subject to income referred to in article 1. 20 paragraph 1. 1 c of the income tax act.

1E. [6] if the billing period in which the taxable person is required to make a reduction of revenue on the basis of article. 14 paragraph 1. 1 m income tax Act, the taxpayer has not reached or achieved revenues revenues are lower than the amount of the reduction, the taxpayer makes a reduction in subsequent periods.

1F. [7] where the correction referred to in article 14(2). 14 paragraph 1. 1 m income tax Act, after changing the form of taxation on taxation in the form of a tax card or tax on general principles, or taxation on the principles laid down in the Act of 24 August 2006 tonażowym tax (OJ of 2014 item 511 and 2015. poz. 211), reduce or increase the revenue shall be carried out in the last billing period before the change in the form of taxation.

2. (deleted).

3. (deleted).

4. Taxpayers paid in the tax year a lump sum from the revenue that are carried with the activities listed in paragraph 1. 1:1) in the year preceding the fiscal year: (a) the income obtained), carried out solely on their own, in the amount not exceeding 150 000 euros, or b) have income only from the activities carried out in the form of the company, and the amount of revenue the company shareholders of this activity does not exceed the amount of 150 000 euro, 2) will begin to perform activities in the fiscal year and do not benefit from taxation in the form of a tax card, regardless of the amount of revenue.

5. If the taxpayer in the year preceding the fiscal year ran activity alone, as well as in the form of a company, it pays in the tax year a lump sum from the revenue where: 1) separately from the activities carried out independently and separately from the activities carried out in the form of the company, when it meets the conditions laid down in paragraph 1. 4 (1), or


2) on the activities carried out on its own, if it meets the condition referred to in paragraph 1. 4 (1) (a). (a)), and of the activities carried out in the form of a company when it meets the condition referred to in paragraph 1. 4 (1) (a). (b)). A lump sum where earnings also paid taxpayers who in the year preceding the fiscal year ran activity alone or in the form of the company from which the income were taxed solely in the form of a tax card, or for part of the year were taxed in the form of a tax card and for part of the year on general principles, and the total income in the year preceding the tax year does not exceed the amount of 150 000 euros; in these cases, the income taxed in the form of a tax card is calculated solely on the basis of the issued invoices or accounts. To the taxpayers of those provisions of paragraphs 1 and 2 shall apply by analogy. 4 and 5.

7. [8] in the case of the achievement of the revenue referred to in paragraph 1. 1 d, including within the framework of the common ownership, common ownership, common use of crops, farm or breeding or in the framework of the joint venture, the provisions of paragraph 1. 4 and 5 shall apply mutatis mutandis.

Article. 7. [start a business in the tax year] 1. To taxpayers starting out in the tax year, who in the previous tax year has not conducted business, taxation of lump sum from revenues that are carried shall apply from the date of obtaining the first income. In the case of a newly formed company for start-up shall be deemed the date of obtaining the first revenue by this company.

2. Does not constitute the start of activities in fiscal year: 1) total or partial change of the industry or its objects, 2) the amendment to the agreement of the company or the shareholder change.

Article. 8. [Tax Exemption in the form of a lump sum] 1. Taxation in the form of a lump sum from the revenue that are carried, subject to article 22. 6 (2). 1B, shall not apply to taxable persons: 1) in the form of tax opłacających tax card on the principles set out in Chapter 3, 2), on the basis of separate provisions, from the periodic use of the exemption from income tax, 3) achievers, in whole or in part: (a) revenue) driving pharmacies, b) lending activities under pledge (pawnbrokers), c) the business of buying and selling foreign exchange values d non-agricultural in terms of business conduct) of the liberal professions other than those referred to in article 1. 4. paragraphs 1 and 2. 1, paragraph 11 (e)) the provision of services mentioned in annex No. 2 to the law, f) for trade in parts and accessories for motor vehicles, 4) produce the products taxed to excise duty on the basis of separate provisions, with the exception of electricity generation from renewable energy sources, 5) taking up the execution of the business in the tax year when you change activities performed: a) on the activities carried out in the form of spouse a, b) in the form of a company with your spouse on the activities carried out by one or each of the spouses, c) by the spouse on the activities carried out by the other spouse, if the spouse or spouses before they paid in respect of the conduct of that business income tax on general principles, 6) starting out alone or in the form of a company, if the taxable person or at least one of the partners, before the start of the business in the tax year or in the year preceding the tax year , performed within the framework of an employment relationship or a cooperative working relationship of activities falling within the scope of the activities of the taxable person or company.

2. where the taxable persons referred to in paragraph 1. 1 paragraph 6 does not intend to carry out activities for former or current employers, may, until the start of the activities referred to in article 2. 7, notify the head of the Tax Office of the competent according to the place of residence of the taxpayer for the use of the lump sum taxation where earnings. Where a taxable person or company completes the sale of goods or products shopping or get revenue from the provision of services to the former or current employer, you will lose your right to a lump sum from the revenue that are carried and starting on this revenue until the end of the tax year it pays income tax on general principles.

3. If the taxpayer in the year preceding the tax year was not income from the activities referred to in paragraph 1. 1 points 3 and 4, loses in the tax year the right to tax in the form of a lump sum from the revenue that are carried on getting revenue from these activities and from that day on, it pays income tax on general principles.

4. (deleted).

5. (deleted).

6. (repealed).

7. (repealed).

Article. 9. [the statement about the choice of taxation] 1. A written statement about the choice of taxation in the form of a lump sum from the revenue that are carried on a given tax year taxable person shall submit to the competent tax office naczelnikowi according to the place of residence of the taxpayer, not later than 20 January of the fiscal year. If the taxpayer begins conducting non-agricultural economic activities, the Declaration may be filed on the basis of the provisions of the freedom of economic activity, (a) if the taxpayer has not submitted a statement on the basis of those provisions is a written declaration is composed of naczelnikowi Tax Office competent according to the place of residence of the taxpayer, no later than the date of obtaining the first income. If by 20 January fiscal year taxpayer reported the Elimination of business or not made the choice of another form of taxation, it is believed that still operates as a lump sum where earnings taxed.

2. the Declaration referred to in paragraph 1. 1, in the case of establishment in the form of a company shall consist of all the members naczelnikom tax offices competent according to the place of residence of each of the partners. Partners of the civil company of natural persons starting business statement about choosing the lump sum taxation where earnings may make on the basis of the provisions of the freedom of economic activity.

3. in the case of starting up a business during the tax year and no time limit representations (), referred to in paragraph 1. 1 or in article 6. paragraph 29. 1, a taxable person is required to set up the appropriate accounts and payment of tax for the principles set out in the income tax act.

4. in the event of the achievement of the revenue referred to in article 1. 6 (2). 1A the provisions concerning statements about the choice of taxation in the form of a lump sum from the revenue that are carried shall apply mutatis mutandis, except that the taxpayer beginning with the achievement of such income during the tax year consists of a written statement about the choice of taxation in the form of a lump sum from the revenue that are carried for the tax year IRS naczelnikowi competent according to the place of residence of the taxable person not later than the 20th day of the month following the month of , in which he achieved the first revert of this title, or by the end of the tax year, if the first such revenue reached in December of the tax year.

5. [9] in the case of the achievement of the revenue referred to in article 1. 6 (2). (d) the provisions concerning statements about the choice of taxation in the form of a lump sum from the revenue that are carried by taxpayers engaged in business outside the shall apply mutatis mutandis.

Article. 10. [exemption from income tax] exemption from income tax, referred to in article 1. 21 paragraph 1. 1, paragraph 43, 46, 47a, 111, 114, 122, 125, 129, 136 and 137 of the income tax act shall apply by analogy to taxpayers opłacających lump sum from revenues that are carried.

Article. 11. [Countdown losses and expenditure of income] 1. [10] the taxable person receiving the income mentioned in article 1. 6 (2). 1, 1a and 1 d, opłacający a lump sum from the revenue that are carried, may deduct from income loss referred to in article 14(2). 9. 3 and 3a of the income tax Act, and the expenditure referred to in article 1. 26 (1). 1 the income tax Act, unless they have been deducted from income or have not been included in cost of revenue on the basis of the provisions of the income tax act.

2. In case of making deductions from the income referred to in paragraph 1. 1, shall apply mutatis mutandis the provisions of article 4. 9. 3 and 3a and article. 26 (1). 5-7 h, 13b and 13 c of the income tax act.

3. [11] where the taxpayer receives income specified in article. 6 (2). 1, 1a or 1 d, taxed different rates, and make deductions from income, deductions shall be made from the revenue of any kind in this respect, in so far as in the tax year are individual income taxed at different rates in the total amount of revenue.

Article. 12. [the amount of the lump sum] 1. A lump sum from the revenue that are carried shall be: 1) 20% of the revenues in the field of liberal professions, 2) 17% of revenues from the provision of services: a) the reproduction of computer storage media (Tariff 18.20.30.0), b) brokering activities:-wholesale of cars and vans led by Internet (Tariff 45.11.41.0), – the remaining wholesale cars and vans (Tariff 45.11.49.0), wholesale other motor vehicles (excluding motorcycles) conducted over the Internet (Tariff 45.19.41.0) – the remaining wholesale other motor vehicles, excluding motorcycles (Tariff 45.19.49.0)-wholesale trade of parts and accessories for motor vehicles, excluding motorcycles (Tariff 45.31.20.0)-sales of motorcycles and parts and accessories therefor (Tariff 45.40.40.0), c) mediation in wholesale (Sic group 18.0), subject to annex No. 2 to the Act,


d) spaces (Tariff 52.21.24.0), headquarters support call radio-taxi (PKWiU ex 52.21.29.0), piloting of marine and coastal waters (PKWiU ex 52.22.13.0), piloting in inland waters (PKWiU ex 52.22.14.0), e) associated with accommodation (Sic Division 55), subject to annex No. 2 to the law, f) relating to the issue:-packages of computer games (PKWiU ex 58.21.10.0), with the exception of publishing video games on-line, is a system software package (Tariff 58.29.1) – commercial software package (Tariff 58.29.2), is a computer software downloaded from the Internet (PKWiU ex 58.29.3), with the exception of downloading software on-line, g) associated with advice in the field of computer hardware (Tariff 62.02.10.0), related to the software (PKWiU ex 62.01.1), covered by the grouping "the original software (Tariff 62.01.2), related to the software consultancy (PKWiU ex 62.02), in terms of installing software (PKWiU ex 62.09.20.0), related to the management of the network and information systems (Tariff 62.03.1) , h) data processing (PKWiU ex 63.11.1), audiovisual streaming over the Internet (Tariff 63.11.2), and real estate management) on behalf of (Tariff 68.32.1), subject to annex No. 2 to the law, j) rental and lease-cars and vans without the driver (Tariff 77.11.10.0),-other motor vehicles (excluding motorcycles), without driver (Tariff 77.12.1), – water transport means without crew (Tariff 77.34.10.0), is a means of transport by air without a crew (Tariff 77.35.10.0) -rail vehicles (without support) (Tariff 77.39.11.0), containers (Tariff 77.39.12.0), motorcycles, caravans and cars with a residential area, without driver (Sic 77.39.13.0), k) by temporary employment agencies (Tariff 78.20.1), the other associated with the provision of employees (Sic 78.30.1), l) by agents and intermediaries in the field of reservations (Sic 79.11.1), by agents and brokers in terms of booking accommodation, cruise and package (Tariff 79.11.2) , by the organizers of tourism (Sic 79.12.1), related to the promotion of tourism (Tariff 79.90.11.0), tourist information (Tariff 79.90.12.0), by pilots and tourist guides (Sic 79.90.20.0), within the scope of the reservation of property ownership (Tariff 79.90.31.0), m) property service performed on behalf of m.in. to maintain order in the buildings, control heating, ventilation, air conditioning systems, carrying out minor repairs (PKWiU ex 81.10.10.0), subject to annex No. 2 to the Act, disinfecting and exterminating (Tariff 81.29.11.0), n) (74.20 PKWiU), subject to annex No. 2 to the Act of admission) phones (Sic 82.99.12.0), telephone centres (call center) (Tariff 82.20.10.0), reproduction (Tariff 82.19.11.0), related to the organisation of congresses, trade fairs and exhibitions (PKWiU 82.30) , p) children's guidance concerning the educational problems (PKWiU ex 85.60.10.0), r) social assistance:-without accommodation in the field visit and the civil aid services provided to the elderly by institutions of ad hoc (PKWiU ex 88.10.11.0), – without accommodation in day care provided to the elderly by institutions of ad hoc (PKWiU ex 88.10.12.0), – without accommodation associated with professional facilities for persons with disabilities (Tariff 88.10.13.0) -without accommodation for guidance for children, not classified elsewhere (Tariff 88.99.11.0)-ad hoc without accommodation (Tariff 88.99.12.0)-without accommodation related to adapting professional training for the unemployed (Tariff 88.99.13.0) is subject to points 1 and 3, 5, 3) 8.5%) of income referred to in article 1. 6 (2). 1A, b) income from service activities, including income from catering activities in the sale of beverages with alcohol content exceeding 1.5%, subject to the points 1, 2, 4 and 5 and annex No. 2 to the law, c) income relating to combating fires and fire prevention (Tariff 84.25.11.0), d) revenue from the provision of pre-primary education services (Tariff 85.10.10.0), e) revenue from the provision of services related to botanical gardens and zoos and the areas and objects of nature conservation (Tariff 91.04.1) , f) income from the business of the manufacture of items (products) from the material entrusted by the customer, g) commissions obtained by consignees, from the sale of the consignment contract, h) commissions obtained by kolporter presses on the basis of the agreement on the distribution of the press, and a revenue), referred to in article 1. 14 paragraph 1. 2 section 11 and 12 of the income tax Act, 4) 5.5% (a)) revenue from manufacturing operations, works or in respect of freight car rolling stock with a capacity exceeding 2 tonnes, b) obtained commissions from trade in the sale of disposable public transport tickets, postage stamps to the monthly tickets, postage stamps, coins and magnetic cards to slot machines, c) income referred to in article 1. 14 paragraph 1. 2 section 14 income tax Act, 5) 3.0% of revenues: (a)) from operations, excluding revenue from the sale of beverages with alcohol content exceeding 1.5%, b) activity in the field of trade, c) from the provision of services related to livestock production (Tariff 01.62.10.0), d) for fishermen and floodplains in the sale of fish and other raw materials from their own fishing, with the exception of the sale of canned fish and prezerw and other raw materials from fishing , e) referred to in article 1. 14 paragraph 1. 2, points 2 and 5-10 of the income tax Act, (f)) for the disposal of moveable assets used in the non-agricultural economic activities, even if prior to disposal have been withdrawn from this business, and between the first day of the month following the month in which the asset was retired from the business, and the date of its disposal there six years ago, which are: – fixed assets subject to the terms in the list of fixed assets and intangible assets – property, referred to in article 1. paragraphs 22d. 1 the income tax Act, with the exception of ingredients whose initial value, determined in accordance with article 4. 22g income tax Act, shall not exceed £ 1500, is a property, which due to the foreseeable period of use is equal to or shorter than one year are not classified as fixed assets or intangible assets, 6) [12] 2% of revenues referred to in article 1. 6 (2). 1 d 2. The flat-rate tax referred to in paragraph 1. 1, without reducing the cost of revenue.

3. If the taxable person required to keep records of revenue activities, from which profits are taxed at different rates referred to in paragraph 1. 1, a lump sum from the revenue that are carried are determined at a rate appropriate for the proceeds of each activity, provided that the records of revenue shall be carried out in such a way as to determine the revenues from each activity. If the taxable person referred to in the preceding sentence does not maintain the records in such a way as to determine the revenues for each activity, a lump sum from the revenue that are carried shall be 8.5% of revenues, except that in the case of the achievement also revenue, referred to in paragraph 1. 1 pt 1, a lump sum is 20% or 17%, in the case of the achievement also revenue, referred to in paragraph 1. 1 point 2.

4. (deleted).

5. income from the participation of the company in respect of each taxable person shall be determined in proportion to its right to participate in profits. In the absence of contrary evidence, it is assumed that the right to participate in profits are equal.

5a. [13] the provision of paragraph 1. 5 shall apply mutatis mutandis in the case to achieve the revenue referred to in article 1. 6 (2). 1 d, in the framework of the common ownership, common ownership, common use of crops, livestock or farming or as part of the joint venture.

6. the principle referred to in paragraph 1. 5, also applies to spouses, between which there is a commonality of ownership, reaching revenue referred to in article 1. 6 (2). 1A, unless they make a written declaration of taxable income entirely by one of them.

7. the Declaration referred to in paragraph 1. 6, consists of competent naczelnikowi the IRS no later than 20 January fiscal year, (a) in the case of the start of achieving income during the tax year in the period of the first payment on a lump sum from the revenue that are carried.

8. the selection rules for the taxation of all income by one of the spouses is expressed in a statement referred to in paragraph 1. 6, when making a payment on a lump sum from the revenue that are carried by all the tax year, unless as a result of divorce or separation, the Court followed the Division of property of the spouses ' common and subject matter of the contract, from spouses, which are not obliged to make payments for a lump sum from the revenue that are carried.

8A. the selection rules for the taxation of all income by one of the spouses, expressed in a statement referred to in paragraph 1. 6, also applies to subsequent years, unless the date to January 20, the tax year, the spouses shall notify in writing the competent head of the Tax Office of the whole tax revenue by one of the spouses.

9. the rules referred to in paragraph 1. 5 shall apply mutatis mutandis to the tax deductions associated with the activities carried out in the form of the company.

9A. (1) the provisions of paragraph 1. 6-9 shall apply mutatis mutandis to the taxpayers income achievers, referred to in article 1. 6 (2). 1 d.


10. in the case of divestiture for property rights or property are: 1) the fixed assets or intangible assets and legal values, subject to the terms in the list of fixed assets and intangible assets, 2) property referred to in article 1. paragraphs 22d. 1 the income tax Act, with the exception of ingredients whose initial value, determined in accordance with article 4. 22g income tax Act, shall not exceed 1500 zł, 3) property, which due to the foreseeable period of use is equal to or shorter than one year are not classified as fixed assets or intangible assets) property forming the cooperative right to commercial premises or involved in this law, which shall not be subject to the terms in the list of fixed assets and intangible assets-regardless of the period of acquisition – a lump sum from the revenue that are carried shall be 10% of the revenue obtained even if, before the transfer of non-agricultural economic activities were withdrawn from and between the first day of the month following the month in which the asset was retired from the business, and the date of its disposal there six years ago.

10A. in the case of disposal for a residential building, a part thereof or participation in such a building, dwelling constituting a separate property or participate in such premises, land or participate in the ground or the right of usufruct land or participate in this law, related to the building or premises, a cooperative ownership right to a dwelling or participate in this almost and the right to a house in cooperative or participate in this almost used in the non-agricultural business – if the disposal fee has been made before the the expiry of five years from the end of the calendar year in which the acquisition or construction of-article 12 shall apply. 21 paragraph 1. 1, paragraph 131. 30e income tax act.

10B. Lump sum from the revenue referred to in paragraph 1. 10, is paid without a summons within the time limit referred to in article 2. 21 paragraph 1. 1 or 1a, on behalf of the IRS, by which the head of the Tax Office competent according to the place of residence of the taxpayer shall carry out its tasks.

11. (repealed).

12. The provisions of article 4. 27 paragraph 1. 8-9a income tax act shall apply mutatis mutandis.

Article. 13. [contribution to the health insurance] 1. A lump sum from the revenue that are carried in the first place is reduced by the amount of health insurance premiums paid by a taxable person as referred to in article 1. 27B paragraph 1. 1 the income tax Act, if it was not deducted from income tax.

2. In case of making the reductions referred to in paragraph 1. 1, shall apply mutatis mutandis the provisions of article 4. 27B paragraph 1. 2-4 of the income tax act.



Article. 13A. [the appropriate application of the provisions of] a lump sum from the revenue that are carried, reduced in accordance with article 4. 13 shall apply by analogy article. 27 g of the income tax act.

Article. 14. (repealed).

Article. 14A. (repealed).

Article. 14B. (repealed).

Article. 15. [Records of revenue] 1. Taxpayers and companies whose shareholders are taxed in the form of a lump sum from the revenue that are carried, shall have and keep evidence of purchase of goods, lead the list of fixed assets and intangible assets, a record of equipment and, separately, for each tax year, the revenue records, hereinafter referred to as "records", subject to paragraph 2. 3 and 3a.

1a. [15] Taxpayers who are shipping entrepreneurs within the meaning of the Act of August 24, 2006 tonażowym Tax Act established tax sales and other sales activities tonażowym lump sum from revenues that are carried are required in the records to extract the taxable income tax tonażowym and lump sum from revenues that are carried.

2. the obligation to keep records is formed from the date on which the applicable tax treatment in the form of a lump sum from the revenue that are carried.

3. [16] the obligation to keep records does not apply to taxpayers with income referred to in article 1. 6 (2). 1A, if their height is due to the contract in writing, and the taxpayers income achievers, referred to in article 1. 6 (2). 1 d 3a. The obligation to keep records of equipment does not apply to taxpayers with income referred to in article 1. 6 (2). 1A and 1 d. [17] where those taxable persons at the same time achieve the revenue referred to in article 1. 6 (2). 1, equipment records includes only equipment related to carried out outside the economic activity.

4. the Records and evidence on the basis of which are entries in the records, as well as evidence of the purchase referred to in paragraph 1. 1, must be kept in a place of business or, if the activity is carried out in the form of the company, in the place indicated by the taxpayer or taxpayers as their headquarters, or in the Accounting Office, which has been entrusted to the keeping of records. If on behalf of a taxable person carrying out the records has been entrusted to the rachunkowemu Office, the taxpayer is obliged within 7 days from the date of the conclusion of the agreement with the accountancy Office notify the competent head of the tax office, indicating in the notice the name and Office address and location (address) the storage of records and evidence relating to performance.

5. Records of equipment shall be tangible assets related to carried out outside the economic activity, counted to the initial value of fixed assets whose, within the meaning of article 2. 22g income tax Act, exceeds $ 1500, hereinafter referred to as "equipment".

6. Records of equipment should contain at least the following information: serial number entry, the date of acquisition, the number of the invoice or Bill, the name of the equipment, the purchase price of the equipment or the cost of manufacture, the date of the winding up, including the date of the sale or donation, and the reason for the liquidation of equipment.

7. taxable persons who, within the tax year lost or have surrendered the right to flat-rate income tax, in the form of a tax card or set up for the first time, records of equipment, equipment valuation according to purchase prices or the market value of Foundation records.

8. [18] Taxpayers reaching revenue referred to in article 1. 6 (2). 1 d, shall carry out separately for each tax year records of sales of vegetable and animal products containing at least: the number of the next entry, the date of deduction, the amount of revenue accrued revenue since the beginning of the year. Daily revenues are recorded on the date of sale.

9. [19] the sales Records referred to in paragraph 1. 8, you should be at the place of sale of processed products of plant and animal.

Article. 16. [Delegation] the proper Minister of public financies shall determine by regulation: 1) how to keep records, the detailed terms and conditions, which should correspond to the records to provide evidence in a proceeding, a way of documenting income and the calculation of the lump sum from revenues that are carried, 2) way of doing a list of fixed assets and intangible assets, as referred to in article 1. 15. 1, 3) (deleted).

Article. 17. [an estimate of the revenue] 1. If you pursue the records or its contrary to the conditions required for the recognition of her as evidence in proceedings, as well as in the case of the existence of the Economic Union of the taxpayer referred to in article 1. 25 of the income tax Act, the tax authority shall determine the value of the niezewidencjonowanego income, including in the form of an estimate, and determine the amount of the lump sum in accordance with paragraph 1. 2.2. The lump sum referred to in paragraph 1. 1, is five times the rates referred to in article 1. 12, which would be applied to the income in the case of its accounting; a lump sum may not be higher than 75% of the revenue referred to in paragraph 1. 1.3. [20] in the case of sales records pursue, referred to in article 14(2). 15. 8, or keep her in accordance with the conditions required to recognize her as evidence in proceedings, the tax authority shall determine the value of the niezewidencjonowanego income, including in the form of an estimate, and determine the amount of the lump sum in the amount of five times the rate referred to in article 14(2). 12 paragraph 1. 1 point 6.

Article. 18. (deleted).

Article. 19. (deleted).

Article. 20. [table of inherently] 1. Taxpayers who earn income mentioned in article 1. 6 (2). 1, shall draw up a list of trade goods by nature, materials (raw materials) primary and secondary, semi-finished products, finished products, work in progress, gaps and debris, hereinafter referred to as "the list of nature", bring the records, and at the end of each fiscal year. List of nature must be drawn up also in the event of changes to a partner or to change the articles of Association, as well as on the day of the liquidation of the business.

2. The inventory of nature should include at least the following particulars: surname and first name of the owner of the establishment, (company name), the date of the census, the number of items to the journal nature, details the status of goods and other ingredients mentioned in paragraph 1. 1, unit of measure, the quantity found during inventory, the price in dollars and as Konta systemowe unit of measurement, the value that results from multiplying the quantity by the unit price, the total value of the inventory of the nature, and the clause "the census was completed as a ...", the signatures of the persons producing a list of and the signature of the owner of the establishment (the partners).


3. The taxpayer shall be valued goods and other assets included in the directory by their nature according to the purchase price or at market prices at the date of the census if they are lower than the purchase price, and also when it is not possible to determine the purchase price. The purchase price shall mean the price that the buyer pay for the purchased assets, minus the tax on goods and services, subject to the deductible in accordance with separate regulations, and for import-plus the duty payable and the excise duty, levies and customs duties, and, in the case of the receipt of the asset by way of gift or inheritance-value corresponding to the purchase price of the same or similar component.

4. A taxable person is required to make a valuation at the latest within 14 days from the date of the completion of the census.

5. The taxpayer is obliged to enter in the records inventory by nature according to the different types of components or in one position (total), where, on the basis of the inventory has been drawn up separate detailed statement of its individual components. This is should be kept together with the records.

6. in the case of notification by the IRS about the liquidation of the business, including in the form of a company is not a legal person, or a notice of withdrawal of a shareholder of the company which is not a legal person, the provision of art. 24 paragraph 1. 3A of the income tax act shall apply mutatis mutandis.

7. the list referred to in article 1. 24 paragraph 1. 3A of the income tax Act, there shall also be a day trader's transformation as a natural person in the single-a capital company.

Article. 21. [obligations of the taxpayer] 1. Taxpayers are required for each month to calculate the lump sum from revenues that are carried and deposit it on account of the tax authority no later than the 20th of next month, and for the month of December – within the period of deposit.

1a. The taxpayers may calculate a lump sum from the revenue that are carried and deposit it on account of the tax office within a time limit to 20 the following month after the end of the quarter for which the lump sum is to be paid for, and for the last quarter of the fiscal year – within the period of deposit.

1B. The principle referred to in paragraph 1. 1A, may apply only to taxpayers whose income received from the activity itself or the income of the company – in the year preceding the tax year – do not exceed an amount equivalent to 25 000 euros.

1 c. Taxpayers who chose a lump sum payment on a quarterly basis, are required by 20 January fiscal year notify the Tax Office of the Chief of the competent according to the place of residence of the taxpayer. If by 20 January fiscal year taxpayer reported the Elimination of economic activity, failed to make the choice of another form of taxation or tax office chief told to discontinue the payment of a lump sum payment on a quarterly basis, it is considered that still pays a lump sum in this way.

1 d. A taxable person who, on the basis of the provisions on freedom of economic activity stayed the execution of a business, is released, to the extent of this activity, the obligations under paragraph 1. 1 or 1a for the period covered by the suspension.

1E. The taxpayer who is a natural person, who is a partner of the company Express, when the company suspended the exercise of economic activities on the basis of the provisions of the freedom of economic activity, is released, to the extent of this activity, the obligations under paragraph 1. 1 or 1a for the period covered by the suspension.

1F. the provision of paragraphs 1 and 2. 1E applies if a taxable person who is a member of the company's non-confidential, and no later than before the expiry of 7 days from the date of submission of the application for registration information on the suspension of the exercise of an economic activity on the basis of the provisions of the freedom of economic activity, shall notify in writing the competent head of the Tax Office for the period of suspension of the activity in question.

1 g. Lump sum from revenues that are carried in respect of the period of suspension referred to in paragraph 1. 1 d and 1e, in a given tax year, the taxpayer must calculate and pay on behalf of the IRS after resuming the exercise of an economic activity, within the time limit: 1) to the 20th day of the month following the month in which the resumed exercise of an economic activity, in the case of taxable persons referred to in paragraph 1. 1;

2 to 20) day of the month following the quarter in which resumed the exercise of an economic activity, in the case of taxable persons referred to in paragraph 1. 1a. 1 h. If resumption of the exercise of an economic activity occurs in the last month of the tax year, a lump sum from the revenue that are carried in respect of the period of suspension referred to in paragraph 1. 1 d and 1e, in a given tax year, the taxpayer must calculate and pay into the account of the tax office within the time limit referred to in paragraph 1. 2. At the same time a lump sum where earnings are required to calculate and pay the IRS on behalf of taxpayers referred to in paragraph 1. 1a if the resumption of the exercise of an economic activity in the final quarter of the fiscal year.

1. in the case of the resumption of the exercise of an economic activity takes place in the year following the tax year in which the lump-sum where revenues from the suspension started: 1) falling for the period of suspension in the tax year in which the suspension started, a taxable person is required to calculate and pay within the time limit referred to in paragraph 1. 2;

2) falling for the period of suspension in the tax year in which the resumed exercise of an economic activity, the taxpayer must calculate and pay on the principles referred to in paragraph 1. 1 g and 1 h.

1j. where the resumption of the exercise of an economic activity takes place in the year following two years after the tax year in which the lump-sum where revenues from the suspension started: 1) falling for the period of suspension in the tax year in which the suspension started, a taxable person is required to calculate and pay within the time limit referred to in paragraph 1. 2;

2) falling for the period of suspension in the tax year following the year in which the suspension started, a taxable person is required to calculate and pay within the time limit referred to in paragraph 1. 2;

3) falling for the period of suspension in the tax year in which the resumed exercise of an economic activity, the taxpayer must calculate and pay on the principles referred to in paragraph 1. 1 g and 1 h.

2. taxable persons shall submit at the tax office: 1) (struck), 2) testimony according to the formula of income obtained, the amount of the lump sum payable and deductions were made where-no later than 31 January of the following year.

2A. If the taxable person, in calculating the tax payable, has made deductions from the income or lump sum, and then received reimbursement of the amounts deducted (in whole or in part), in the tax return-tax for the year in which he received the reimbursement, the amount accordingly charged previously deducted.

3. In the calculation of the lump sum from revenues that are carried by each month taxpayers may take account of deductions and reductions referred to in article 1. 11 and 13.

3A. (repealed).

3B. (repealed).

3 c (repealed).

3D. (repealed).

4. A lump sum where earnings resulting from the testimony is a tax due for a given tax year, unless the head of the tax authority shall issue a decision which will determine the other tax.

5. in the event of no other evidence of the amount of revenue realized, the amount of the lump sum payable and deductions made from revenues that are carried, the head of the tax authority shall issue a decision determining the amount of liabilities in the form of a lump sum from the revenue that are carried.

6. taxable persons who first started conducting non-agricultural economic activities are exempt under the conditions laid down in paragraph 1. 8 of the obligations arising out of paragraphs 1 and 2. 1 by virtue of this activity, in the tax year the following: 1) immediately after the year in which they began conducting this activity if, in the year of its launch, this activity has been carried out for at least a full 10 months, or 2) two years after the year in which they began conducting this activity, if it is not fulfilled the condition referred to in paragraph 1.

7. By the taxpayer that begins after the first time conducting non-agricultural economic activities shall be understood any person who, in the year starting this activity, as well as over a period of three years from the end of the year preceding the year of its launch, did not have the non-agricultural economic activity alone or as a partner of the company without legal personality as well as for that person's spouse ran not far between spouses existed at that time, the commonality of property.

8. The relief referred to in paragraph 1. 6, applies to taxpayers who collectively shall satisfy the following conditions: 1) during the preceding year to use this exemption have achieved income from non-agricultural economic activity średniomiesięcznie in the amount equivalent to the amount of gold at least 1000 euro, converted by the average rate of the euro, issued by the Polish National Bank, on the last day of the year preceding the year of the start of this activity, 2) as from the date of conducting non-agricultural economic activities until January 1 of the tax year where you begin use of the exemption, they were a small trader within the meaning of the provisions of the business, and in the run-up to the year use of the exemption, employed under a contract of employment, every month at least 5 people per FTE,


3 non-agricultural economic activities carried on) do not use fixed assets and intangible assets, and other assets is of great value-available to them free of charge, by a person to the tax group I and II within the meaning of the provisions on the inheritance tax and gift tax, previously used in the business activities undertaken by these people and representing their ownership, 4) by the competent naczelnikowi the IRS statement about using this exemption; the statement shall be submitted in writing no later than 31 January of the fiscal year in which the taxpayer will benefit from this exemption.

9. By a significant value means the total value of fixed assets and intangible assets, and other assets is set out in paragraph 1. 8 section 3-equivalent in gold the amount of at least 10 000 euros converted according to the average rate of the euro, issued by the Polish National Bank, on the last day of the year preceding the year of the use of this exemption. In determining the value of the article. 19 of the income tax act shall apply mutatis mutandis.

10. Taxpayers benefiting from the exemption referred to in paragraph 1. 6, are required to submit evidence, referred to in paragraph 1. 2, paragraph 2, and to the payment of a lump sum from the revenue that are carried, for the year covered by this exemption is in respect of non-agricultural economic activities-in the five years following the tax immediately after the year in which the benefit of the exemption is in the amount of 20% of the lump sum claimed in testimony for the year covered by the exemption; This lump sum is paid within the time limits set for the testimony by five consecutive tax years following the year immediately after this release.

11. The taxpayers lose their entitlement to relief, where appropriate, in a year or a year of use of the exemption or in the five next years tax: 1) [21], the business liquidated or been announced their bankruptcy or bankruptcy of the company, in which they are shareholders or 2) have reached the income from non-agricultural economic activities of średniomiesięcznie equivalent in gold the amount less than 1000 euro, converted by the average euro exchange rate , issued by the Polish National Bank, on the last day of the previous year, or 3) in any of the months in those years will reduce the average monthly employment under a contract of employment by more than 10%, compared to the highest average monthly employment in the year preceding the tax year, or 4) have a backlog forming the State budget income tax, duties and social security contributions and health insurance referred to in the Act of 27 August 2004 about health care benefits financed from public funds; determination or assessment in a different form-in the investigation carried out by the competent authority-the backlog of these titles does not deprive a taxable person of the right to benefit from the exemption where the arrearage, together with interest for late payment will be settled within 14 days from the date of service of the final decision.

12. The average monthly employment referred to in paragraph 1. 8 paragraph 2 and paragraph 3. 11, point 3, shall be determined in terms of FTE, omitting the number after the decimal point; If the average monthly employment is less than one, shall be the number one.

13. Taxpayers who lost the right to exemption: 1) in the months from January to November, the tax year in which the benefit from this exemption are required to deposit a lump sum owed from revenues that are carried within the 20th day of the month following the month in which the lost the right to exemption; in this case, does not charge a default interest of arrears in respect of lump sum from revenues that are carried by individual months, 2) during the period from December 1, the tax year in which the use of this exemption to the time limit laid down for the submission of evidence of the amount of the obtained bookkeeping income, deductions and lump sum payable made where earnings for the tax year in which the benefit of the exemption are required to submit evidence of the amount of the obtained income , the amount of the lump sum payable and deductions made that are carried for the fiscal year covered by the exemption and pay this lump sum payment within the time limit set for the submission of evidence; in this case, does not charge a default interest of arrears in respect of lump sum from revenues that are carried by the individual months of the year, in which taxpayers have benefited from the exemption 3) during the period from the expiry of the period laid down for the submission of evidence of the amount of the obtained bookkeeping income, deductions and lump sum payable made where earnings for the tax year in which the benefit of the exemption, the tax by the end of the fifth year following that year, are required to pay any lump sum referred to in paragraph 1. 10, together with interest for late payment; interest shall be calculated from the day following the expiry of the deadline for the submission of evidence of the amount of the obtained bookkeeping income, deductions and lump sum payable made from revenues that are carried, where they had an obligation to make a return.

14. the aid referred to in paragraph 1. 6 and 10, de minimis aid is granted to the extent and on the terms specified in the applicable Community legislation directly concerning the aid under the de minimis rule.

Article. 21A. [recognition of the correctness of the choice] 1. In the case of issue by the competent tax authority, on the basis of the provisions of the Act-tax, the decision on recognition of the correctness of the choice and application of methods for the determination of the transaction price between related parties, to the extent specified in this decision applies the method indicated in it.

2. taxable persons, the competent tax authority, on the basis of the provisions of the Act-tax, made the decision about the recognition of the correctness of the choice and application of methods for the determination of the transaction price between related parties, the testimony of a report on the implementation of the approved methods for the determination of the transaction price.

3. The proper Minister of public financies shall determine, by regulation, the report referred to in paragraph 1. 2, in order to facilitate the application of the methods specified in the decision on the recognition of the correctness of the choice and application of methods for the determination of the transaction price between related parties, taking into account in particular the identity of related parties, the sales volume obtained using recognized methods for the determination of prices, trading prices used in transactions with related parties and the period of application of the method.



Article. 21B. [transfer of 1% of the tax for the benefit of the public benefit organisation] 1. Head of the tax office jurisdiction for filing a tax return, at the request referred to in paragraph 1. 3, forward for the benefit of one public organization acting on the basis of the Act of 24 April 2003 on the activities of nonprofit and voluntary service (Journal of laws No. 96, item 873, with further amendments), chosen by the taxpayer from the list referred to in the Act of 24 April 2003 on the activities of nonprofit and volunteering, hereinafter referred to as "public benefit organisation" the amount in the amount not exceeding 1% of the tax due resulting: 1) from the tax return lodged within the time limit set for submission, or 2) adjustment of the testimony referred to in point 1, if made within one month from the expiry of the period for submission of the tax return-after it rounded to full tens cents down.

2. the amount of the transfer referred to in paragraph 1. 1, is the payment of the full amount of the tax which is the basis for the calculation of the amount to be transferred to the public benefit organisation no later than within two months of expiry of the period for submission of the tax return. For paid tax, referred to in the first sentence, it is also considered the tax arrearage, the amount of which does not exceed three times the value of the fees charged by the operator appointed within the meaning of the Act of November 23, 2012 – the postal Law (OJ reference 1529) for the treatment of the consignment letter as a courier.

3. The application shall be deemed to indicate by the taxpayer in the tax return or the evidence referred to in paragraph 1. 1, one organization of public interest by giving her into the national court register entry number and the amounts to be transferred for the benefit of the organisation, at a rate not exceeding 1% of the tax due.

4. the amount referred to in paragraph 1. 1, the head of the tax authority shall within the period from May to July of the year following the tax year for which the tax is, to a bank account to transfer 1% of tax specified by public benefit organisation in accordance with the provisions of the Act of 24 April 2003 on the activities of nonprofit and voluntary service. This amount is reduced by the cost of the bank transfer.

5. the head of the tax office appropriate according to the public benefit organisation established in September of the year following the tax year shall transmit to the public benefit organisation cumulative information about: 1) identification data (name, surname and address), and (2)) the amount referred to in paragraph 1. 1, conveyed on behalf of the Organization, 3) the purpose of the amount referred to in paragraph 1. 1, by the Organization of public interest (specific objective)-if the taxpayer in the tax return or the evidence referred to in paragraph 1. 1, has consented to the transfer of public benefit organizations the data referred to in points 1 and 2, or pointed out specific objective referred to in paragraph 3.


6. the head of the IRS waives donate 1% of the tax for the benefit of the public benefit organisation if: 1) organization is not reported, in accordance with the law of 24 April 2003 on the activities of nonprofit and volunteering, bank account number applicable to donate 1% of tax or account number is not valid, 2) Organization has been removed from the list to be carried out in accordance with article 4. 27A of the Act of 24 April 2003 on the activities of nonprofit and volunteering, 3) a taxable person in the application referred to in paragraph 1. 3, gave the number of the entry in the national court register, which does not contain a list of the family in accordance with article 4. 27A of the Act of 24 April 2003 on the activities of nonprofit and voluntary service.

6a. If the amount indicated in the application referred to in paragraph 1. 3 exceeds the amount referred to in paragraph 1. 1, the head of the Tax Office passes the amount referred to in paragraph 1. 1, taking into account paragraph 3. 4.7. Taxable persons referred to in article 1. 3 paragraphs 1 and 2. 2A of the Act on income tax from natural persons, comprising tax during the tax year, choose a public benefit organisation from the list referred to in paragraph 1. 1, specified for the previous fiscal year.

8. The proper Minister of public financies, taking into account the need to smooth the process of organizing the transfer of amounts in respect of the 1% tax, may authorise, by way of regulation, subject, other than a body referred to in paragraph 1. 1, to carry out the tasks referred to in paragraph 1. 1. 22. [conditions of the lump sum taxation Loss] 1. In the event of a loss of tax revenue from a lump sum to the conditions that are carried, the taxpayer is required, starting from the date on which the loss of these conditions bring the appropriate paper-unless he is released from this obligation and pay income tax on general principles.

2. In relation to taxable persons referred to in paragraph 1. 1 subject to the part of the tax year on general principles as a basis for determining corporate income tax income shall be achieved after the loss of the conditions for taxation in the form of a lump sum from the revenue that are carried.

3. [22] for the loss of tax revenue from a lump sum to conditions where referred to in paragraph 1. 1, shall also be failure to meet, during the tax year, the conditions referred to in article 1. 20 paragraph 1. 1 c of the income tax act.



Chapter 3 tax card Article. 23. [activities] 1. Flat-rate income tax, in the form of a tax card can pay taxpayers established: 1) wytwórczo services or services referred to in part I of table no. 3 annexed to the law, hereinafter referred to as "table", to the extent set out in annex 4 to the Act-employed not exceeding the condition referred to in table 2) service in the field of retail food, drink, tobacco and flowers, with the exception of beverages with alcohol content exceeding 1.5%-in the conditions laid down in part II of table , 3) in articles and/or consumer retail services – under the conditions laid down in part III of the table, with the exception of trade in motor fuels, vehicles, parts and accessories for motor vehicles, agricultural tractors and motorcycles and with the exception of trade and/or consumer articles under koncesjonowaniem, 4) food-if it is not pursued the sale of beverages with alcohol content exceeding 1.5%-in the conditions laid down in part IV of table , 5) in the field of transport services that are performed using one vehicle under the conditions specified in part V of table 6) in the field of entertainment services – under the conditions specified in part VI table 7) for the sale of homemade meals in the flats, if it is not pursued the sale of beverages with alcohol content exceeding 1.5%-in the terms set out in part VII, table 8) in free competition, consisting of the provision of services in the field of the protection of human health-in the conditions set out in part VIII of the table , 9) in the liberal professions, the provision of veterinary services veterinarians, including the sale of veterinary preparations (PKWiU ex 21.10.51.0, ex 21.20.13.0, ex 21.20.21.0 and ex 21.20.23.0), in relation to the services performed in the conditions laid down in part IX, table 10) in the field of child care and care for the sick-in the conditions set out in part X of the table 11) educational services by providing lessons for an hour-in the conditions specified in part XI of the table.

1a. the flat-rate tax in the form of tax cards can pay off, on the terms and conditions set out in part XII of the table-natural persons, including farmers at the same time operating a farm.

2. (repealed).

Article. 24. [obligation to issue receipts and invoices] 1. Taxpayers established in the form of sales tax cards are exempt from the obligation to keep books, tax returns and the payment of advances for income tax. Those taxable persons are, however, obliged to issue at the request of customer bills and invoices referred to in separate provisions, stating that the sale of the product, goods or services, and store in the order in which numbers, copies of these receipts and invoices for a period of five years from the end of the tax year in which the holder of the account or invoice.

2. for taxpayers who in the year preceding the tax year they paid income taxes in general terms or in a different form than the tax card or who initiated in the tax year, do not apply the exemptions referred to in paragraph 1. 1, before the service of the decision establishing the taxation in the form of a tax card, not more than four months. The amount of income tax paid in the period before service of the decision establishing the taxation in the form of a tax card include payment of tax resulting from that decision.

3. taxable persons, who in the year preceding the tax year they paid income tax in the form of a tax card, are required to the date of receipt of the decision fixing the amount of that tax to pay income tax in the form of a tax card, at the rate specified in the decision setting the amount for the preceding year. The amount of income tax paid in the period before service of the decision establishing the taxation in the form of a tax card include payment of tax resulting from that decision.

Article. 25. [Conditions of taxation] 1. Established taxable persons referred to in article 14(2). 23, shall be subject to taxation in the form of a tax card, if: 1) submit a request for the application of the taxation in this form, 2) in the application referred to in paragraph 1, shall report to the pursuit of the activities referred to in one of the 12 parts of the table 3) in conducting the activities do not benefit from the services of persons not employed by him under a contract of employment and the services of other companies and establishments unless it comes to back-up services, (4)) do not lead, in addition to one of the activities referred to in article 1. 23, another non-agricultural economic activities, 5) the spouse of the taxpayer is not established in the same range, 6) do not produce taxable products, on the basis of separate provisions, excise, 7) pozarolnicza economic activity reported in the application referred to in paragraph 1 shall be carried out outside the territory of the Republic of Poland.

2. Does not exclude taxation in the form of a tax card: 1) running by the taxable person for the generation of electricity in power stations and wind farms, with a power that you take to 5000 kilowatts, and the production of biogas, 2) to achieve under the lease, sublease, lease, poddzierżawy or other contracts of a similar nature-of which revenue (income) are subject to a separate income tax on general principles.

3. specialist services within the meaning of paragraph 1. 1, paragraph 3 shall be considered acts and works included in other than the requested range of activities necessary to complete implementation of product or service provided, including activities and accompanying work referred to in annex 4.

4. If the taxable person in the application for the use of taxation in the form of a tax card reports, activities referred to in article 1. 23 paragraph 1. 1 points 1, 2 and 4 and in paragraphs 1 and 2. 1A, to varying degrees, or in separate establishments, the total employment may not exceed employment status specified for the range of activities for which provided the highest employment.

5. established taxable persons referred to in article 12(2). 23 paragraph 1. 1 points 1-6, may be taxed in the form of a tax card, even if the business is conducted in the form of the company, provided that the total number of shareholders and employees does not exceed employment status specified in the table.

6. In the assessment of the conditions justifying the taxation in the form of a tax card and establishing the amount of the tax in respect of taxable persons referred to in article 1. 23 paragraph 1. 1, point 1, to the number of employees: 1) also included persons employed under a job-processing contract and having family members other than the taxpayer's place of residence or temporary, 2) does not include: (a)) family members remaining in a common household with the person liable, and where activities are carried out by the partners-only members of the family of one of the partners,


(b)) persons employed for the purpose of apprenticeship or vocational training to perform specific work, in accordance with separate provisions for learning the profession or przyuczaniu to perform a specific job-in a period of vocational training or apprenticeship and no more than three people employed during the first twelve months after the date of deposit by the exam; on a par with people employed to apprenticeship or vocational training to perform a specific job are considered students of secondary schools and students employed during summer and winter vacations, c) (deleted), d) staff employed exclusively in the sale of products, the adoption service orders, maintaining cleanliness in the plant, carrying cash and accounting, motorists and drivers ' mates-provided that the taxable person shall specify in writing the scope of activities of these employees , e) in which the account is carried out after the death of the taxpayer, if they do not take part in the conduct of business, f) not more than four unemployed graduates referred, on the basis of separate regulations, by the competent employment office for placement on the employer for a period not exceeding twelve months, g) a total of not more than three persons employed or unemployed graduates – within the meaning of the provisions on employment and combating unemployment was registered in the employment office While the period of registration in the employment of unemployed persons must last for at least 6 months in the run-up to his employment.

7. In the assessment of the conditions justifying the taxation in the form of a tax card and establishing the amount of the rates of duty in respect of the taxable persons referred to in article 1. 23 paragraph 1. 1 point 2 to 6 and 11, to the number of staff does not count against a spouse, subject to paragraph 2 of the explanatory notes to part V of the table and point 1 of the explanatory notes to section XI table, and underage family members remaining in a common household with the taxable person. In the event of the establishment of the shareholders-to the number of staff does not count against the spouse and minor members of the family of only one shareholder. In conducting service activities in the field of retail and catering to the number of employees does not include also persons employed for the purpose of practical apprenticeship in accordance with separate provisions for learning the profession, and the only workers to maintain cleanliness in the plant, provided that the taxable person shall specify in writing the scope of activities of these workers.

8. in the case of the appointment of the persons referred to in paragraph 1. 6 point 2 (a). (b)), to the completion of basic military service during the first twelve months after the period of examination, not niewliczania them to the State of employment shall be extended for the duration of the service, if the taxable person shall notify, in writing, inform the head of the tax office within seven days from the date of the appointment to the service.

Article. 26. [tax] 1. The amount of income tax in the form of a tax card, subject to article 22. 27 paragraph 1. 4 shall be: 1) for taxable persons carrying on economic activities referred to in article 12(2). 23 paragraph 1. 1, paragraph 1, with the exception of "other Services, elsewhere in annex not listed" and section 5-11 – according to the monthly rates set out in table 2) for taxable persons carrying on economic activities referred to in article 12(2). 23 paragraph 1. 1 point 1 in table "services other, elsewhere in annex not listed", points 2 to 4. 1A – within the limits of the monthly rates set out in the table, taking into account all the circumstances affecting the size of the business.

2. In the cases referred to in article 1. 25 paragraph 1. 5, the amount of the tax in the form of a tax card shall be determined according to the rate specified for the employment status corresponding to the total number of members and employees.

3. In the cases referred to in article 1. 25 paragraph 1. 6 point 2 (a). (e)), the amount of the tax in the form of a tax card shall be determined according to the rate specified for the rate immediately preceding employment corresponding to the total number of members and employees, except that this rate may not be lower than the specified for the activities to be performed without the employment of staff.

4. If the taxable person in the application for the use of taxation in the form of a tax card reports activities mentioned in article 2. 23 paragraph 1. 1 section 1 and paragraphs 1 and 2. 1A in different areas or different locations, which has different rates of tax card, the amount of the tax in the form of a tax card is determined at the rate appropriate for this scope of activities and the village, which is the highest rate. This provision has the appropriate apply to taxable persons carrying out service activities in the field of retail trade and the activities.

5. The number of the inhabitants of the town referred to in the table shall be adopted according to the status as at 31 December of the year preceding the tax year.

Article. 27. [tax card Rate] 1. Card rate: 1) specified in part I of the table shall be reduced by 20% for taxpayers, who have until January 1 of the tax year of the 60 years of age, or are those in respect of which, on the basis of separate provisions, has obtained at least a slight degree of disability, if the conduct of the activities referred to in article 1. 23 paragraph 1. 1, paragraph 1, with the exception of the conduct of parking lots, do not employ staff, including those referred to in article 1. 25 paragraph 1. 6 point 2 (a). (a)), not counting the spouse, 2) referred to in the table of part V shall be reduced by 20% for taxpayers, who have until January 1 of the tax year of the 60 years of age, or are those in respect of which, on the basis of separate provisions, has obtained at least moderate or light degree of disability, if the conduct of activities in the field of transport services do not employ workers and family members, 3) specified in part I of the table shall be reduced for taxpayers who employ workers, persons in respect of which, on the basis of separate provisions, has obtained at least a slight degree of disability of 10% per person; the reduction in the rate does not apply to the persons mentioned in article 4. 25 paragraph 1. 6 point 2 (a). (d)). At the request of the taxable person, head of the tax office may further reduce the rate of the tax card referred to in part I of the table in the cases of exceptional-in relation to taxable persons referred to in paragraph 1. 1.3. At the request of the taxable person, head of the tax office can reduce the rate of the tax card referred to in part I of the table, if the size of the business of the taxpayer, employed not more than one worker, indicates that the specified in the table, the rate would be too high, of course.

4. Where a taxable person carries out an activity referred to in article 18(2). 23 paragraph 1. 1 point 2-5 and 8-11 and in article 3. 23 paragraph 1. 1A in sizes indicate that specified in parts II-V and VIII-XII the table stakes are obviously inadequate, these rates may be at the request of the taxable person or on its own initiative lowered or elevated, but not more than 50%.

5. Taxable persons who, while employment under a contract of employment in full-time service shall carry out and does not employ staff and persons referred to in article 1. 25 paragraph 1. 6, tax card rates specified in part I of the table shall be reduced by 80%; those taxable persons may not simultaneously benefit from the reductions provided for in paragraph 1. 1-4. In the cases referred to in article 1. 25 paragraph 1. 5. the reduction in the rate referred to in paragraph 1. 1, paragraph 1 and in paragraph 2. 5, shall apply, if all the members fulfil the conditions giving entitlement to the reduction.

7. the provisions of paragraphs 1 and 2. 1 and 4 shall apply mutatis mutandis to the taxpayers who, before September 1, 1997, have obtained a qualification in one of the three groups of wheelchairs by authorities acting on the basis of the provisions of the pension and social security of supply.

Article. 28. [Increasing the rate of the tax card] 1. In the event of employment by the taxpayer in carrying on the activities referred to in article 1. 23 paragraph 1. 1, paragraph 1, with the exception of the conduct of parking lots, adult family members, not counting the spouse and, in the cases referred to in article 1. 25 paragraph 1. 5-adult family members of one of the partners, not counting the spouse, as well as in the case of employment of the persons referred to in article 1. 25 paragraph 1. 6 point 2 (a). (d)), be increased the rate of the tax card in respect of employment of each of these people for months in which she was employed: 1) up to 40% of the rate for business without employees, 2) about 30% of the rate fixed for the activities carried out by hiring one worker, 3) about 20% the rate specified for the activities carried out by hiring two employees, 4) by 15% the rate specified for the business employed three employees , 5) by 10% the rate specified for the activities carried out by the employment of four and five employees.

2. the amount of the tax card rates determined on the basis of paragraph 1. 1 may not be higher than the rate immediately following at a rate appropriate for the total number of members and employees.

3. In the event of termination of the contract of employment even if one of the persons referred to in article 1. 25 paragraph 1. 6 point 2 (a). (g)), before the expiry of 3 months from the date of conclusion of the contract, the rate of the tax card shall be increased by 50%, starting from the month following the month in which termination of the contract of employment, to the expiry of the period of 3 months from the date of conclusion of the contract, which was terminated.

4. the provision of paragraphs 1 and 2. 3:1) does not apply if the employer, on the basis of the labour code, has terminated the contract of employment without notice, 2) in the event of a recurrence of the conclusion of the contract of employment with another person registered in the employment office, but no later than within 10 days after the date of the dissolution of a previous employment contract.


Article. 29. [the application] 1. The application of taxation in the form of a tax card, according to the formula for the tax year, the taxable person shall submit to the competent tax office naczelnikowi, not later than 20 January of the fiscal year. If the taxpayer starts, the application of taxation in the form of a tax card consists of competent naczelnikowi the tax office before the start of the activity or may attach to the application for entry in the Central records and Business information submitted on the basis of the provisions of the freedom of economic activity. If by 20 January fiscal year taxpayer reported the Elimination of business or not made the choice of another form of taxation, it is believed that the leading sales activities continue in this form. In the case of conducting non-agricultural economic activities in the form of a civil company application for taxation in the form of a tax card consists of one of the partners.

1a. (deleted).

2. taxable persons who are employed under a contract of employment in a full-time veterinary service public administrations and perform at the same time the activities referred to in article 14(2). 23 paragraph 1. 1, paragraph 9, shall attach to the application a statement in writing of the employment.

3. Jurisdiction on income tax paid in the form of a tax card is head of the IRS according to location of organized establishment, as indicated in the notification to the register of economic activities, and in the event of non-compliance with filing for records or when the activity is executed without an organized establishment-according to the place of residence of the taxpayer or of a company, and if it is not possible to establish the company's headquarters, according to the place of residence of one of the partners.

4. If the activity is carried out in several organized establishments within the jurisdiction of the local a few the Chief of tax offices, the property shall be determined according to the place designated by the taxpayer as a registered business.

Article. 30. [the decision fixing the amount of the tax] 1. Head of the tax office, having regard to the proposal for the application of the Charter, it appears the decision fixing the amount of the tax in the form of a tax card, separately for each tax year. If the activity is carried out in the form of a company, in this decision mentions all of its shareholders.

2. where the head of the IRS finds the lack of conditions for the application of the taxation in the form of a tax card, seems like a negative decision. In this case, the taxpayer is required to pay: 1) a lump sum from the revenue that are carried, if it meets the conditions laid down in Chapter 2, or 2) income taxes on general principles.

3. taxable persons referred to in paragraph 1. 2, so far from the exemption from the obligation to keep the books or records referred to in article 14(2). 15. 1, are required to set up and carry out the relevant books or records, starting from the first day of the month following the month in which it was delivered the decision refusing the application of taxation in the form of a tax card.

Article. 31. [contribution to the health insurance] 1. Income tax in the form of a tax card, resulting from decisions referred to in article 14(2). 30, the taxpayer reduces the amount of health insurance premiums paid in the tax year in accordance with the provisions of the health care benefits financed from public funds, in so far as it was not deducted from income tax. This principle shall also apply to taxable persons referred to in article 1. 25 paragraph 1. 5.2. The amount of the contributions to the health insurance, referred to in the Act of 27 August 2004 about health care benefits financed from public funds (OJ No 210, poz. 2135), of which the levy is a tax card, shall not exceed the contribution base% 7.75, specified in separate regulations.

3. the amount of the expenditure for the purposes referred to in paragraph 1. 1, shall be determined on the basis of documents confirming their bear.

4. at the end of the tax year in the period to 31 January, the taxpayer is obliged to submit at the tax office the annual declaration according to the pattern of contributions for health insurance, referred to in the Act of 27 August 2004 about health care benefits financed from public funds (OJ No 210, poz. 2135), paid and deducted from tax card in individual months.

5. taxable persons paying income tax in the form of a tax card, less the premium paid for health insurance, referred to in the Act of 27 August 2004 about health care benefits financed from public funds (OJ No 210, poz. 2135), without a summons in time for the seventh day of each month for the previous month and December-no later than 28 December of the tax year, on behalf of the IRS.

6. the provisions of paragraphs 1 and 2. 1-5 shall apply to the contributions referred to in article 1. 27B paragraph 1. 1 point 2 of the income tax act. The recipe article. 27B paragraph 1. 4 income tax act shall apply mutatis mutandis.

Article. 32. [waiver of taxation in the form of a tax card] 1. The taxpayer may waive the application of taxation in the form of a tax card within 14 days from the date of notification of the decision fixing the amount of income tax in the form of a tax card.

2. The taxable person referred to in paragraph 1. 1, is required from the first day of the month following surrender bring: 1) records and pay a lump sum from the revenue that are carried, if it meets the conditions laid down in Chapter 2, or 2) proper books and pay income tax on general principles.

3. Until the end of the month in which the taxable person waived the application of taxation in the form of a tax card, is required to pay income tax on general principles. In this case, the taxpayer is required to pay – in time for the 20th day of the month following the month in which the tax waived in the form of a tax card – the difference between the amount of tax calculated on the General principles for the period from the beginning of the year to the end of the month in which the tax waived in the form of a tax card, and the amount of income tax paid in the form of a tax card, in the period before the tax waiver in this form.

Article. 33. [start within fiscal year] 1. In the event of a launch for the tax during the year, in the form of a tax card for the period from inception until the end of the first month shall be levied at a rate of 1/30 of the monthly charges for each day.

2. the provision of paragraphs 1 and 2. 1 shall apply mutatis mutandis to the taxpayers who benefited from the exemption from income tax and where this exemption has expired on the first day of the month.

3. in the event of liquidation activities during the fiscal year and the Declaration of the naczelnikowi tax office, tax in the form of a tax card for the last month of business shall be for the period until the date of cessation of activities at the rate of 1/30 of the monthly charges for each day.

Article. 34. [interruption in business] 1. In the case of interruption by a taxable person carrying on activities in a given fiscal year does not charge tax paid in the form of a tax card for the entire duration of the interruption lasted continuously for at least 10 days at a rate of 1/30 of the monthly charges for each day of the break, if the taxpayer notifies of the break at the latest on the date of commencement and the day prior to the day of its completion, with the exception of paragraph 1. 2.2. In a situation where a break in the business was caused by the disease, the taxable person shall notify the competent head of the Tax Office of the break, resulting from sick leave, at the starting date of the activity after the break.

3. In case of suspension of the exercise of an economic activity on the basis of the provisions of the freedom of economic activity does not charge tax paid in the form of a tax card for the entire period of suspension of 1/30 of the monthly charges for each day of the suspension.

4. for taxpayers who, on the basis of the provisions on freedom of economic activity have suspended the execution of a business, during the period covered by the suspension shall not apply the provisions of paragraph 1. 1 and 2.

Article. 35. [Records of employment] 1. Taxpayers taxed in the form of a tax card, except for the leading car parks, if in conducting the activities employ workers, including those referred to in article 1. 25 paragraph 1. 6 (1), and the persons referred to in article 1. 25 paragraph 1. 6 point 2 (a). a), d), (f)), and (g)), shall lead the book records of employment of those persons, hereinafter referred to as "records of employment".

2. A taxable person is required to keep records of employment at a place of business or in the place indicated by the taxable person as its headquarters, where the activity is carried out without having structured.

3. (deleted).

4. The proper Minister of public financies shall determine, by regulation, how to keep records of employment.

Article. 36. [notification of choosing tax card] 1. Taxpayers taxed in the form of a tax card shall notify the head of the IRS: 1) for changes that have occurred in relation to the facts given in the application, the application of the taxation in the form of a tax card, which: (a) the conditions for loss) to taxation in the form of a tax card,


(b)) have an impact on the amount of income tax in the form of a tax card and, in particular, about the changes: in the State of employment, place of business, the nature and extent of the activities, the number of posts in the parking lot and the number and type of devices in entertainment services, the number of hours devoted to the exercise of profession in the field of protection of human health and the profession in the field of veterinary services, the number of sold homemade meals the number of hours the exercise of home care for children and the sick persons, the number of hours devoted to giving lessons, 2) to liquidate the business.

1a. the provision of article. 24 paragraph 1. 3A of the income tax act shall apply mutatis mutandis in the case of the liquidation of the business, including in the form of a partnership, or come up with such a company, as well as in the case of conversion of an entrepreneur who is a natural person in the single-a capital company.

2. Shall not be considered as increasing the employment status of temporary employment of a staff member or an adult member of the family in place of the absent permanent employee absence lasts uninterruptedly for at least ten days and is caused by the specific ways, including sickness, vacation, calling on military exercises.

3. In the cases referred to in paragraph 1. 2, if in place of the absent permanent employee taxpayer is hiring another employee or an adult family member, Chief of the IRS reduces the rate of tax card as specified in article 4. 37.4. Does not preclude the taxation in the form of a tax card exceeding employment status specified in part l, with the exception of "other Services not mentioned in an annex elsewhere", II, III and IV: 1) not more than six employees-if the taxpayer carries on its activities in the municipalities listed in separate provisions, defining the list of communities threatened by particularly high structural unemployment, and notify the head of the tax office or 2) not more than five employees-if the taxpayer leading farm performs simultaneously outside the economic activity in the village with a population to 5000 and notify the head of the tax office, 3) not more than three employees in 2003-2005.

5. Taxable person simultaneously fulfils the conditions referred to in paragraph 1. 4, paragraphs 1 to 3 shall have the right to cross the State of employment of not more than six employees.

6. In respect of employment of the persons referred to in paragraph 1. 4, the rate of the tax card does not change.

7. the amendments referred to in paragraph 1. 1, 2 and 4, the taxpayer is obliged to notify the head of the IRS by filing a notice of changes to the proposal for the application of the tax card or liquidation of the business, according to a fixed formula, at the latest within seven days from the creation of the circumstances causing the change. If the notice concerns the employment of a person referred to in article 14(2). 25 paragraph 1. 6 point 2 (a). (d)), you must also specify the specific scope of activities that this person has to perform.

8. If, during the tax year the municipality will be excluded from the list of communities threatened by particularly high structural unemployment, preferences, referred to in paragraph 1. 4 paragraph 1 and in paragraph 2. 5, the taxpayer shall retain until 31 December of the tax year.

9. The number of inhabitants, referred to in paragraph 1. 4, point 2, shall be adopted according to the status as at 31 December of the year preceding the tax year.

Article. 37. [change tax] in the event of notice of the changes referred to in article 1. paragraph 36. 1 (1) (a). (b)) and paragraph 2. 3, change the amount of the tax in the form of a tax card, followed by the beginning of the month in which the change of circumstances occurred. The charge for this month is taken at a rate of 1/30 of the existing monthly charges for each day of the parts of the month prior to the date on which a change has occurred, increased or decreased by 1/30 of a new monthly charges for each day of the rest of this month.

Article. 38. [waiver of taxation in the form of a tax card when you change tax] 1. The taxpayer may waive the application of taxation in the form of a tax card within 14 days from the date of notification of the decision amending the amount of the tax in the form of a tax card. The recipe article. 32 paragraph 1. 2 shall apply mutatis mutandis.

2. Until the end of the month in which the taxable person waived the application of taxation in the form of a tax card, pay for each month of income tax in the form of a tax card, at the rate specified in the decision on the determination of the amount for the year.

Article. 39. [notification of loss of taxation conditions] 1. A taxable person who shall notify in writing to the head of the tax office about the loss of taxation in the form of a tax card, is required, as from the date on which the loss of these conditions bring: 1) records and pay a lump sum from the revenue that are carried, if it meets the conditions laid down in Chapter 2, or 2) the appropriate paper-unless he is released from this obligation and pay income tax on general principles.

2. In relation to taxable persons referred to in paragraph 1. 1, paragraph 2, subject to the part of the tax year on general principles as a basis for the determination of tax liability for that period shall be the revenue achieved from the date of loss for taxation in the form of a tax card.

Article. 40. [the termination decision] 1. In the case where the taxpayer: 1) provide in the application for the use of taxation in the form of a tax card data inconsistent with the facts, giving rise to unjustified application of taxation in the form of a tax card or measurement of income tax in the form of a tax card at an amount lower than the payable, or 2) leads the deceptive (in accordance with the facts) records of employment or, in spite of the obligation does not maintain the records and found employment is higher than that declared the tax office naczelnikowi or 3) does not notify the head of the tax office within the time limit referred to in article 2. paragraph 36. 7, about the changes that cause the loss of taxation in the form of a tax card or having an impact on increasing the amount of income tax in the form of a tax card, or in the notice give data in this respect, inconsistent with the facts, or 4) Bill or invoice showing the sale of a product, commodity or service give the data indeed incompatible with the facts-the head of the IRS considers the termination decision referred to in article 14(2). 30 paragraph 1. 1.2. In the cases referred to in paragraph 1. 1:1) taxpayers are required to pay income taxes on the General principles for the entire fiscal year, 2) assumptions of the relevant books is formed from the first day of the month following the month in which it was notified to the expiry of the decision the decision fixing the amount of income tax in the form of a tax card.

Article. 41. [Credit banked for the tax card] in the event of the circumstances referred to in article 1. 40, the amount paid in respect of the tax card include income tax specified on the General principles for the tax year.



Chapter 4 of the flat-rate income tax revenue from the clergy, Art. 42. [taxation of the clergy] 1. Spiritual person, with income from fees received in connection with the exercise of their functions of pastoral in nature, the pay of these income tax revenue in the form of a lump sum from the revenue of clergy, hereinafter referred to as "lump sum".

2. the persons referred to in paragraph 1. 1 shall notify the competent head of the Tax Office of the initiation of the function of a pastoral within 14 days from the date of taking up duties.

Article. 43. [Quarterly lump] 1. Quarterly earnings lump pastors and revenues referred to in the annexes are vicars No. 5 and 6 to the Act.

2. quarterly lump of parish priests and vicars earnings referred to in paragraph 1. 1, shall apply mutatis mutandis to the clergy of all faiths, having comparable functions.

3. The number of inhabitants it is understood as at 31 December of the year preceding the tax year.

Article. 44. [contribution to the health insurance] 1. The lump sum shall be reduced by the amount of contributions for health insurance, paid in accordance with the provisions of the health care benefits financed from public funds directly by the person own in the quarter, for which duty is a lump sum, as long as the contribution has not been deducted from the income tax.

2. the amount of the contributions to the health insurance, referred to in the Act of 27 August 2004 about health care benefits financed from public funds (OJ No 210, poz. 2135), which reduces the lump sum from the clergy, revenues may not exceed% 7.75 base this contribution, as specified in separate regulations.

3. the amount of the expenditure for the purposes referred to in paragraph 1. 1, shall be determined on the basis of documents confirming their bear.

4. By 31 January of the year following the tax year, the person shall be theological in tax office, with which the head of the Tax Office competent according to the place of performance of the functions of a pastoral shall carry out its tasks, the annual declaration, according to the model, contributions to health insurance, referred to in the Act of 27 August 2004 about health care benefits financed from public funds , paid and deducted from the lump sum in each quarter.

5. the provisions of paragraphs 1 and 2. 1-4. 47 shall apply to the contributions referred to in article 1. 27B paragraph 1. 1 point 2 of the income tax act. The recipe article. 27B paragraph 1. 4 income tax act shall apply mutatis mutandis.


Article. 45. [Temporary exercise of the functions of parish priest] 1. Parish vicars or other clergy who temporarily features pastors pay a lump sum at the rate specified in annex 5.

2. The person in charge of a spiritual Church units having an independent subdivision of the administration of the parish (vicariates exposed, treatments, locations, etc.) pay a lump sum at the rate specified in annex No. 5, appropriate for the number of the inhabitants of this part of the parish. The pastor pays off in this case, the lump sum at the rate which corresponds to the number of inhabitants, reduced the number of residents of the subdivision of the parish.

3. the list of rectors and other spiritual persons in charge of church entities that have an independent administration without subdivision of the parish of paying a lump sum at the rate specified in annex 6 for the parish with a population of more than 1 000 to 3 000, depending on the seat of the led unit or place of employment.

4. do not function as spiritual pastors, vicars and rectors, which reach the income mentioned in article 1. paragraph 42. one of the missions, retreats and other religious services, if shall inform the head of the tax office about achieving such income, pay a lump sum at the rate specified in annex 6 for the parish with a population of more than 1 000 to 3 000, depending on where you live.

Article. 46. [the decision fixing the amount of the lump sum] 1. Head of the Tax Office competent according to the place of performance of the functions of the pastoral nature, hereinafter referred to as ' the competent head of the IRS, "it seems the decision fixing the amount of the lump sum, separately for each tax year.

2. the competent head of the tax office, at the request of the person spiritual, respectively decreases the rate of lump sum referred to in annexes 5 and 6, if the number of followers on the ground constitutes a minority of the general population. The person shall request to join the Roman Catholic theological statement of the number of followers. The provision of paragraph 1. 1 shall apply mutatis mutandis.

Article. 47. [the term deposit lump] spiritual Persons pay a lump sum, less paid in the quarter the contribution to health insurance, referred to in the Act of 27 August 2004 about health care benefits financed from public funds (OJ No 210, poz. 2135), no call-no later than the 20th of next month after the end of the quarter and the fourth quarter-28 December of the tax year, on behalf of the IRS.

Article. 48. [start, stop and pause in the execution of function] 1. If start perform functions during the quarter, the lump sum for the period from the start of the function to the end of the quarter is determined for each day of 1/90 portion of the quarterly rate.

2. in the event of permanent cessation of the function and the application of this fact to the competent naczelnikowi the IRS, respectively decreases the rate of lump sum payment as specified in paragraph 2. 1.3. In the event of a break in the execution of the function which lasted more than one month and a notice about the proper head of the tax office within three days from the date of the start of the break, the quarterly rate of the lump sum shall be reduced in the manner set out in paragraph 1. 1 for each day of the break lasted more than a month.

Article. 49. [change of function] 1. In the event of a change of the place of performance of the functions, the person shall be theological within seven days notify the Chief of tax authorities competent according to the old and new place of function and provide the data necessary to determine the amount of the lump sum, according to a new place in function. Notification also applies to persons, respectively, where the nature of the work function change.

2. In the cases referred to in paragraph 1. 1. the competent head of the tax office, in determining the amount of lump sum payment for the period to the end of the fiscal year, the article accordingly. paragraph 48. 1. 50. [exemption from the obligation to submit tax returns] spiritual Person opłacające a lump sum shall be exempt from the obligation to submit tax returns of income from a source of income covered by the lump sum.

Article. 51. [waiver of taxation in the form of a lump sum] 1. Spiritual person may renounce the taxation in the form of a lump sum for the tax year, until 20 January fiscal year or the day preceding the day of commencement of performance of the functions of a pastoral for the start of the performance of these functions within the tax year, and to pay for the income tax year on general principles, leading tax revenues and expenses book on principles set out in separate provisions.

2. the Waiver referred to in paragraph 1. 1, the person shall be the competent Assembly, through theological naczelnikowi tax office, a written statement or in the notice referred to in article 2. paragraph 42. 2 If the person duchowna waives taxation in the form of a lump sum from the date of commencement of performance of the functions of a pastoral.

3. spiritual Person may waive the payment of a lump sum and pay income tax on the General principles of tax revenues and expenses book, on the principles set out in separate provisions, by notifying in writing the competent head of the tax office within 14 days after receipt of the decision fixing the amount of the lump sum.

4. (deleted).



Chapter 5 common Provisions Art. 52. [income] 1. Taxpayers making claims payments to employees of the employment relationship referred to in article 1. 12 income tax Act, are required to lead a card of income referred to in article 1. 4. paragraphs 1 and 2. 1 point 7.

2. The proper Minister of public financies shall determine, by regulation, the way the cards.

3. The proper Minister of public financies shall determine, by regulation, designs: 1) (struck), 2) the evidence referred to in article 1. 21 paragraph 1. 2 points 2, 3) of the proposal for the application of the taxation in the form of a tax card, referred to in article 1. paragraph 29. 1, 4) the annual declarations of the premiums paid for health insurance, referred to in article 1. 31.3. 4 and 6, and article. paragraph 44. 4 and 5, 5) information on changes in the proposal for the application of the tax card or the liquidation of the activities referred to in article 1. paragraph 36. 7, along with explanations as to how to properly fill the date and place for the submission.

Article. 53. (repealed).

Article. 54. [rates] 1. The rate specified in annex No. 3, 5 and 6 of the Bill and the amount referred to in the notes to the annex No. 3 to part l, point 4, shall annually, starting in fiscal year 2004, be increased to the extent corresponding to that increase in the prices of consumer goods and services during the first three quarters of the year preceding the fiscal year compared to the same period last year ogłaszanemu, by the President of the Central Statistical Office in the official journal of the Republic of Poland "Polish Monitor."

2. For the purpose of calculating the amounts and rates in the manner set out in paragraph 1. 1, subject to paragraph 2. 3, omits the ends expressed in Konta systemowe.

3. For the purpose of calculating the rates referred to in part I of the table in terms of parking services, parts VI and parts VIII-XI table rates shall be rounded to the nearest whole ten cents in the amount of: 1) less than 5 cents are omitted, 2) 5 and more cents shall be increased to the full ten cents.

Article. 55. [Delegation] 1. The proper Minister of public financies within 30 November of the year preceding the fiscal year announced by way of a notice in the official journal of the Republic of Poland "Monitor Polish" amounts and rates, calculated in accordance with article 4. 54.2. (repealed).



Chapter 6 Changes in the legislation in force, transitional and final provisions Article. 56. [income tax from individuals] in the Act of 26 July 1991 on income tax from natural persons (Journal of laws of 1993 No. 90, item 416, no. 134, item 646, 1994, no. 43, item 163, no. 90, item. 419, no. 113, item 547, no. 123, item 602 and no. 126, item 626, 1995, no. 5 , item. 25, no. 133, item. 654, 1996, no. 25, item. 113, no. 87, item. 395, Nr 137, poz. 638, no. 147, item. 686, no. 156, item. 776, 1997 No. 28, item. 153, Nr 30, poz. 164, no. 71, item. 449, no. 85, item. 538, no. 96, item. 592, no. 121, item. 770, Nr 123, poz. 776, Nr 137, poz. 926, no. 139, item. 932, 933 and 934, no. 141, item. 943, and 945, 1998 No. 66, item. 430, no. 74, item. 471, no. 108, item. 685, no. 117, item. 756 and No 137, poz. 887) is hereby amended as follows: 1) in the article. 9 in paragraph 1. 3, the words "in article 4. 30 paragraph 1. 1 point 6 "shall be replaced by" in the Act of 20 November 1998 on the flat-rate income tax of certain revenues by natural persons (OJ l. No 144, item. 930), hereinafter referred to as "flat" income tax act ";

2) article. 26: a) in paragraphs 1 and 2. 5 the words "flat-rate income tax on the basis of article. 30 paragraph 1. 1 point 6 "shall be replaced by ' lump sum from revenues that are carried on the basis of the flat-rate income tax act", b) paragraphs 1 and 2. 13, the words "article. 30 paragraph 1. (4) "shall be replaced by" article. 11 of the Act on income tax or salary ", c) added paragraph. 13A is inserted: ' 13a. Expenditure for the purposes referred to in paragraph 1. 1 deductible from income unless they have been deducted from income on the basis of article. 11 of the Act on flat-rate income tax. ';

3) article. 27A: a) in paragraphs 1 and 2. 7. in paragraph 2 the period at the end is replaced by a comma and the following point 3 is added: ' 3) expenditures for the purposes referred to in paragraph 1. 1 have not been deducted from the lump sum from revenues that are carried on the basis of article. 14 of the law on the flat-rate income tax. "b paragraph 3). 16, the words "article. 30 paragraph 1. (4) "shall be replaced by" article. 14 of the law on the flat-rate income tax act ";

4) article. 30: a) in paragraphs 1 and 2. 1 delete points 6 and 8, b) paragraphs shall be deleted. 2,


(c)) in paragraphs 1 and 2. 3, the words "paragraphs 1-6 and 8" shall be replaced by ' paragraphs 1-5 and 9 and 11 (d) of paragraph 1 is deleted). 4, e) in paragraphs 1 and 2. 5 point 2 shall be deleted, (f) of paragraph 1 is deleted). 6 and 7;

5) in the article. in paragraph 41. 4. in point 2, the words "and in paragraph 8, if separate rules so provide.

Article. 57. [time limit for submission of the taxation in the form of a tax card] 1. The application of taxation in the form of a tax card from 1 January 1999 may be filed not later than 20 January 1999.

2. the obligation of submission of the application referred to in paragraph 1. 1 does not apply to taxpayers, who by the end of 1998 had established and they were taxed in the form of a tax card.

3. Disclaimer of taxation in the form of a lump sum payment as from 1 January 1999, as referred to in article 1. paragraph 51. 1, may be made not later than 20 January 1999.



Article. 57A. [amount of Exemption remission and return] shall be exempt from tax the amount of remission and reimbursement of arrears arising out of the Act of 25 July 2008 with special solutions for the taxpayer acquiring some of the revenue outside the territory of the Republic of Poland (Journal of laws No. 89, item 143).

Article. 58. [entry into force] [23] Act shall enter into force on 1 January 1999, except that the provisions of article 4. 16, art. paragraph 35. 4, art. 52 paragraph 1. 2 and art. 56 point 4 (b). (e)) shall enter into force on the date of the notice.

Annex 1. [LIST OF HANDICRAFT PRODUCTS AND ARTISTIC (ATTESTED BY ARTISTIC AND ETHNOGRAPHIC COMMISSION)]

The annexes to the Act of 20 November 1998 (item 930) Appendix 1 LIST of HANDICRAFT PRODUCTS and artistic (ATTESTED by ARTISTIC and ethnographic COMMITTEES) part i. folklore products and artistic metal Lp.

The symbol PKWiU Product Name 1 2 3 1 ex 25.71.1 Articles nożownicze and cutlery, with the exception of the Tariff 25.71.15.0 2 ex 25.72.14.0 hinges, fasteners, cast and similar products for motor vehicles, doors, Windows, furniture, etc., made of base metal 3 ex 25.99.24.0 statuettes and other ornaments, and frames for photographs, images or similar frames with mirrors of base metal, including medals 4 ex 25.99.29.0 Articles of base metal other n.e.c. 5 ex 26.52.26.0 Envelopes to watch, clocks and parts thereof 6 ex 27.40.2 lamps and lighting fixtures 7 ex 32.12.13.0 jewellery and parts thereof and other jewellery and parts thereof, of gold and silver, or precious metal clad 8 ex 32.12.14.0 other articles made of precious metals; articles of natural or cultivated pearls, precious or semi-precious stones, including medals from precious metals, with the exclusion of bars and watch bracelets and parts thereof made of precious metals 9 ex 32.13.10.0 imitation jewelry and similar products, including medals, framed in jewellery, with the exception of bars and watch bracelets and parts thereof made of metal coated with precious metal part II. Folklore products and ceramics from Lp.

The symbol PKWiU Product Name 1 2 3 1 ex 23.41.11.0 tableware, kitchenware and other household articles and toilet articles, of porcelain or China 2 ex 23.41.12.0 tableware, kitchenware and other household articles and toilet articles, excluding porcelain or China 3 ex 23.41.13.0 statuettes and other ornaments, ceramic 4 ex 23.49.12.0 Other ceramic articles n.e.c. – excluding construction products 5 an ex Envelopes 26.52.26.0 watch , to clocks and their parts 6 ex 27.40.2 lamps and lighting fixtures 7 ex 32.13.10.0 imitation jewelry and similar products 8 ex 32.99.41.0 to cigarettes Lighters and other lighters; tobacco pipes (including pipe bowls), cigarette holders, and parts of these products only: pipes and pipe bowls, cigarette and cigar holders, cigarettes and cigars and their parts, pipes, parts of ceramics 9 ex 90.03.12.0 the original work of the authors, composers and other artists, with the exception of the performers, painters, designers and sculptors only applies to: – contemporary artistic ceramics products other than carvings and statues 10 ex 90.03.13.0 Original art work , graphic artists and sculptors only concerns:-contemporary original sculptures, statues, ceramics, part III. Folklore products and artistic glass Lp.

The symbol PKWiU Product Name 1 2 3 1 ex 23.13.12.0 wine glasses and glasses except for glass-ceramic 2 ex 23.13.13.0 glassware of a kind used for table, kitchen, toilet, Office, home decoration, etc.

3 ex 23.19.24.0 glass parts for lamps and lighting fitting, illuminated signboards, etc.

4 ex 23.19.26.0 glassware, not elsewhere classified 5 ex 32.13.10.0 imitation jewelry and similar products only applies to: – glass jewellery 6 ex 90.03.12.0 the original work of the authors, composers and other artists, with the exception of the performers, painters, designers and sculptors only applies to: – contemporary artistic glass products other than carvings and statues 7 ex 90.03.13.0 Originals works of painters, designers and sculptors relates solely to the :-contemporary originals of sculptures and statues, glass, part IV. Folklore and artistic products of wood, Wicker, straw, rogożyny, cane, łuby, and paper Lp.

The symbol PKWiU Product Name 1 2 3 1 ex 16.24.12.0 barrels and other coopers products of wood covers only: – drums and sets of draught with softwood, hardwood, barrels of liquid, with wood 2 ex 16.29.12.0 tableware and kitchenware, of wood (3) ex 16.29.13.0 Inlays and mosaics, cassettes and boxes for jewelry or cutlery and similar articles, statuettes and other ornaments wood 4 ex 16.29.14.0 the frame to images, photographs, mirrors or similar objects and other articles of wood – with the exception of: 1) parts of the footwear made of wood (without the uppers and usztywniaczy);

 

 

2) parts, trimmings and accessories of wood products included in a grouping Sic: 15.12.11.0 and 5 32.99.21.0 ex 16.29.25.0 manufactures of straw, esparto or other material, of a kind used for plaiting. basketry and wikliniarskie with the exception of:-common cane mat mat insulation, common cane concealed-mat of straw for insulation for the construction industry-products of plaiting materials other (except in the case of vegetable matter) not classified elsewhere 6 ex 17.22.11.0 toilet paper, handkerchiefs, tissues and towels, hygienic or cosmetic, tablecloths and napkins made of pulp, paper, cellulose wadding or webs of cellulose fibres only concerns :-napkins and tablecloths of paper, cellulose wadding or tissue paper tissue 7 ex 17.22.12.0 hygienic sanitary towels and tampons, napkins and panty liners for babies and similar sanitary articles or articles of apparel and clothing accessories, made with the pulp, paper, cellulose wadding or webs of cellulose fibres only applies to: – devices for home use of paper, cellulose wadding or tissue tissue-curtains 1 2 3 8 ex 17.23.13.0 Records , accounts, books, workbooks, forms and other articles of stationery, of paper or paperboard only concerns:-Memoirs-albums for samples or for collections, of paper or paperboard 9 ex 17.29.19.0 Paper for the manufacture of cigarettes, coils, inductors, coils and similar pulp media spinning; filter paper and paperboard; other articles of paper and paperboard n.e.c. applies only to:-lace and embroidery of paper or paperboard 10 ex 31.00.12.0 seating Furniture with mainly wooden 11 ex 31.02.10.0 kitchen furniture covers only: – kitchen furniture wooden regional and artistic 12 ex 31.09.12.0 wooden furniture of a kind used in the bedroom, table rooms and lounges 13 ex 31.09.13.0 wooden furniture n.e.c. 14 ex 31.09.14.0 plastic Furniture and furniture made of other materials (e.g., cane , Wicker, bamboo) 15 ex 32.13.10.0 imitation jewelry and similar products only applies to: – jewellery, the rest is made of wood 16 ex 32.99.41.0 to cigarettes Lighters and other lighters; tobacco pipes (including pipe bowls), cigarette holders, and parts of such articles


 

 

only applies to: – pipes and cybuchów, cygarniczek to cigarettes and cigars and their parts, parts of the pipes-pamiątkarskim nature of wood or root part v. folklore products and textile art Lp.

The symbol PKWiU Product Name 1 2 3 1 ex 13.20.1 Fabrics of natural fibres other than cotton, except special fabrics ex 2, 13.20.20.0 woven fabrics of cotton (3) ex 13.20.4 pile Fabrics, towelling, including Terrycloth and other special fabrics, except: 13.20.44.0 Gaza, excluding the tapes woven glass fibre Fabrics 13.20.46.0, including woven tapes 4 ex 13.91.19.0 Other metrażowe knitted fabric including dzianinami futerkowymi only applies to: – stitch woven fabrics of dzianinowym or szydełkowym 5 ex 13.92.11.0 blankets and rugs, except electric blankets 6 ex 13.92.12.0 13.92.13.0 ex 7 Linen tablecloths and doilies 8 ex 13.92.14.0 textiles Kitchen and toilet 9 ex 13.92.15.0 curtains, including drapery, curtains and interior blinds; bed furnishing 10 ex 13.92.16.0 furnishing Products, not elsewhere classified; sets of fabrics and yarns to carry carpets, tapestries, etc.

11 ex 13.93.11.0 rugs, carpets and other textile floor coverings, knotted 12 ex 13.93.12.0 rugs, carpets and other textile floor coverings, woven, with the exception of dot matrix and flokowanych 13 ex 13.93.13.0 rugs, carpets and other textile floor coverings needlepoint 14 ex 13.93.19.0 other carpets and textile floor coverings, walkways, including 15 13.96.17.0 woven Tape ex felt; woven tapes of warp without weft, assembled by means of an adhesive (Bolduc); trim, etc.

16 ex 13.99.11.0 Tulles and other net products, with the exception of woven and knitted fabrics; lace in the piece, in the form of tapes or ex 17 application 13.99.12.0 Embroidery in the piece, in the form of tapes or part VI application. Folklore products and artistic Lp apparel.

The symbol PKWiU Product Name 1 2 3 1 ex 13.92.12.0 13.92.13.0 ex 2 Linen tablecloths and doilies 3 ex 14.13 Other clothes except: 14.13.4 used clothing and other used articles n.e.c. 4 ex 14.14 nterpretation of Underwear except: 14.14.25.0 Bras, girdles, corsets, braces, belts for stockings, garters and similar articles and parts thereof 5 ex. 19 the remaining clothes and accessories with the exception of : 14.19.12.0 Tracksuits, ski suits, swimwear and other garments, knitted or crocheted a crocheted 6 ex 14.31.10.0 tights, stockings, socks and other hosiery 7 ex 14.39.10.0 Blazers, pullovers, cardigans, waistcoats and similar articles, knitted part VII. Folklore products and artistic leather Lp.

The symbol PKWiU Product Name 1 2 3 1 ex 14.11.10.0 leather Clothing or skin of secondary 2 ex 14.20.10.0, Clothing Accessories and other articles of the furskins, except headgear 3 ex 15.12.11.0 saddlery of any material intended for animals-with the exception of biczy and szpicrut, wood, wood with saddle and other wood 4 ex 15.12.19.0 other articles of leather or skin of secondary n.e.c., including products of a kind used in machinery or mechanical devices, etc.

 

 

applies only to:-of the skin or the skin of secondary, elsewhere classified 5 ex 15.20 Footwear 6 ex 90.03.12.0 the original work of the authors, composers and other artists, with the exception of the performers, painters, designers and sculptors only applies to: – contemporary artistic leather products 7 ex 90.03.13.0 Originals works of painters, designers and sculptors only applies to: – contemporary art products from the skin Part VIII. Folklore products and artistic not separately Lp.

The symbol PKWiU Product Name 1 2 3 1 13 ex-textile products n.e.c. applies only to:-puszków powder 2 ex 15.12 saddlery; bags, luggage, handbags and the like, kaletnicze-applies only to: szpicrut and baht 3 ex 16.29 other products of wood; articles of Cork, straw and plaiting, of a kind used material only applies to:-hands to umbrellas and walking sticks and similar items-blocks for the manufacture of pipes for smoking tobacco 4 ex 17.29 other articles of paper and paperboard covers only: – paper just 5 ex 20.51 explosives; matches only applies to: – matches 6 ex 22.19 Other rubber products only applies to: – rubber brushes-cybuchów pipes with rubber, combs, pins, pins, hair rollers and similar articles of hard rubber 7 ex 22.23 plastic products for construction applies only to:-elastic coverings. Vinyl tiles, linoleum, etc., plastic 8 ex Remaining 22.29 plastic products only applies to: – cygarniczek, combs, hair rollers, small articles, plastic 9 ex 25.99 Other ready metal products, not elsewhere classified only applies to: – up until and bottles.

 

 

-metal badges and insignias of the military, metal rods, metal hands and umbrellas and 10 ex 26.51.32.0 scribing Instruments 11 Other special-purpose machinery 28.99 ex n.e.c. applies only: carousel, swings, shooting ranges and other equipment for funfair 12 ex 30.92 bicycles and wheelchairs only concerns:-carriages 13 ex 32.20.12.0 Other stringed musical instruments-with the exception of musical instruments stringed strings and guitars and harps 14 ex 32.99 other articles n.e.c. applies only to:-Globes arts boards, writing 15 ex 90.03.12.0 the original work of the authors, composers and other artists, with the exception of the performers, painters, designers and sculptors only applies to: – work done manually eg. circulars, made by artists other than the authors, composers, performers, painters, designers and sculptors 16 ex 90.03.13.0 Originals works of painters, designers and sculptors only concerns:-contemporary paintings, drawings, pastels, prints, posters, circulars, made by hand.

 

 

-contemporary original sculptures, statues of any material annex 2. [LIST OF SERVICES THE SUPPLY OF A TAXABLE LUMP SUM TAX EXCLUDED FROM INCOME WHERE, ACCORDING TO THE POLISH CLASSIFICATION OF PRODUCTS AND SERVICES]

Appendix 2 LIST of services the supply of a TAXABLE LUMP SUM tax EXCLUDED FROM INCOME where, ACCORDING to the POLISH CLASSIFICATION of PRODUCTS and services Lp.

Sic symbol name 1 2 3 1 ex 02.40.10 services connected with forestry covers only: – advice on forest management 2 41.00.10.0 services covered by grouping "residential buildings" 3 41.00.20.0 services covered by grouping "Industrial Buildings ' 4 ex 42.1 of the road wheel and rail; construction works related to the construction of roads and Rails applies only to services:-the implementation of investment projects on its own account, including project financial, technical and material in order to prepare or construction: roads and highways, roads and underground rail and subways, bridges and tunnels to ex 5 transmission and distribution network Pipelines 42.21; construction works related to the construction of pipelines, applies only to services:-the implementation of investment projects on its own account, including project financial, technical and material in order to prepare the pipeline or construction of transmission and distribution networks 6 ex 42.22


Telecommunication lines and electrical power; construction works related to the construction of telecommunication and electricity applies only to services:-the implementation of investment projects on its own account, including project financial, technical and material in order to prepare or construction of power lines and telecommunication distribution 7 ex 42.91 Other hydraulic engineering objects; construction works related to the construction of the remaining water engineering applies only to services:-the implementation of investment projects on its own account, including project financial, technical and material in order to prepare or construction of seaports and other water engineering 8 ex Remaining 42.99 civil engineering objects, not elsewhere classified; construction works related to the construction of other civil engineering, n.e.c. applies only to services:-the implementation of investment projects on its own account, including project financial, technical and material in order to prepare or the construction of mining and manufacturing, objects other than buildings and other engineering facilities 46.12 9 services in wholesale of fuels, ores, metals and industrial chemicals 10 46.14 intermediary services in wholesale of machinery , industrial equipment, ships and aircraft wholesale Brokerage Services 46.18 1 2 3 11 remaining specific goods 12 46.19 intermediary services in wholesale goods all sorts of 52.10.12.0 13, warehousing and storage of liquids and gases 14 ex 52.10.19.0 warehousing and storing other goods only applies to: – storage services and storage of goods in free zones offer Services 55.90.13.0 15 sleeping places in railway wagons and other means of transport, 58.11.60.0 16, Services related to the license acquisition of the rights to the books , brochures, leaflets, maps, etc.

17 58.12.30.0 Licensing Services related to the acquisition of rights to use of the lists and lists (for example, dial-up) 18 58.14.40.0 License Service related to the acquisition of rights to magazines and other periodicals 19 58.19.30.0 Licensing Services related to the acquisition of rights to other printed matter Licensing Services 58.21.40.0 20, related to the acquisition of the right to use computer games Licensing Services 58.29.50.0 21, related to the acquisition of the right to use computer programs 22 ex 59 film production Services Department , videos, television programs, audio recordings and music with the exception of:-the sale of space or time to advertising in films, videos and television programmes (Tariff 59.11.30.0), – services related to publishing of sound recordings (Tariff 59.20.3), – licensing rights to the original music and sound recordings (Tariff 59.20.40.0) 23 section 60 services related to broadcasting programs and Services 63.91.1 24, subscription agencies 25 63.99 Other information services n.e.c. 26 section K financial services and insurance 68.10.1 27, buying and selling of own real estate and Rental property management services 68.20.1 28, own or leased **** ex 29:68.3-real estate market-related services, with the exception of: 68.32.1 property management Services provided on behalf of 30 69 Department legal services, accounting, bookkeeping and auditing and tax consultancy Department of the Central Party Service 70 ex 31 (head office); management consultancy services with the exception of:-services related to the management of the fish market (PKWiU ex 70.22.16.0) 32 71 architectural and Engineering Services Department; technical research and analysis services 33 72 Department services in the field of research and development 73 advertising Services Department 34; services market research and public opinion specialist services 74.1 35 36 design ex 74.20.2 specialized photo service only applies to: – services.

 

 

-execution of advertising photography services and similar 74.3 translation and interpretation Services 1 2 3 37 * 38 ex 74.90.1 professional services and technical support and consultancy services, not elsewhere classified only applies to: – services related to the implementation of reconciliation, is forecasting services weather-commercial intermediation services and valuation, with the exception of property valuation and insurance – the Safety Advisory services 39 ex 74.90.20.0 Other professional services , technical and commercial, n.e.c. except for:-services of advisers in the field of Agronomy 40 77.40 Leasing of intellectual property and similar products, except copyrighted works 41 78.10.1 services provided by the offices/agencies work 42 79.90.32.0 services in the field of reservations conference centers and exhibition halls 79.90.39.0 43 services for booking tickets to events, entertainment, sports and leisure and other services in the area of reservations n.e.c. 44 80 Department of investigation and security services, with the exception of:-the works associated with the installation of burglar and fire extinguishing systems later monitoring 45 ex 81.10.10.0 support services related to the maintenance of the order only applies to: – services connected with the operation of Government-owned buildings or occupied by Government 46 ex 51.5 services to promote business activities n.e.c. excluding:-reception services 47 phone ex 84 public administration and Service Department of national defence; compulsory social security services with the exception of: – services relating to combating fires and fire prevention (Tariff 84.25.11.0) *** ex 48 85 Department services in the field of education with the exception of:-pre-school education services (Tariff 85.10.10.0), is a school service to obtain professional certificates and permissions in the conduct of ships and as regards pilotage (Tariff code ex 85.53.12.0) 49 86 Department of health care services 50 social assistance Services 87.10.10.0 accommodation providing nursing care of 51 ex 87.20.1 social assistance Services with accommodation provided to persons with mental disorders only applies to: – social assistance services with accommodation provided to people with mental disorders by the facility, other than a registered hospitals * 52 ex 87.30.1 social assistance Services with accommodation provided to elderly and disabled persons only applies to: – social assistance services with accommodation provided to the elderly and people with disabilities by institutions other than the registered hospitals * 1 2 3 53 ex 88.99.1 Other social assistance services without accommodation n.e.c. only applies to: – social assistance services provided by psychologists, psychoteapeutów in other than registered hospitals and non-running private practices,-international assistance for victims of disasters, refugees and immigrants, including the granting of refuge to 54 guns 90 cultural and Entertainment Services ex 91 section 55 Services libraries, archives, museums and other cultural services excluding: – services related to botanical gardens and zoos and the areas and objects of nature conservation (Tariff 91.04.1) *** 56 93 Department services with sports, entertainment and recreation 57 94 Division services provided by member organizations 58 96.09.1 other services, not elsewhere classified * Exclusion does not apply to non-agricultural economic activities provided within the framework of the liberal professions.

* Services are taxable at the rate of 17% of revenues.

Services are taxable at the rate of 8.5% of revenues.


The exemption does not apply to revenues from the lease, sublease, lease, poddzierżawy or other contracts of a similar nature, referred to in article 1. 6 (2). 1a. the annex 3. [MONTHLY INCOME TAX RATES TABLE IN THE FORM OF A TAX CARD]

Appendix TABLE 3 MONTHLY RATES of INCOME TAX in the form of a TAX CARD RATES OBSOLETE [24] part I service activities and wytwórczo-Lp service.

The range for the determination of rates of the number of inhabitants (in rates) to 5 000 over 5 000 to over 50 000 50 0000 1 2 3 4 5 6 1 00 295 345 378 1 509 552 636 2 650 749 850 3 815 933 1038 2 locksmithery and vascular repair service Tin 00 213 231 264 1 407 438 469 2 502 552 618 3 00 148 168 180 1 278 rusznikarskie services

328 363 4 services in the field of jewellery-jewellery-for engraving services 00 345 378 378 1 586 671 671 2 880 981 981 5 00 310 345 394 1 569 650 735 6 00 278 328 363 1 521 569 650 7 stamps product services Ning service boilers and vessels 00 618 618 618 1 1209 1209 1209 8 00 148 168 180 1 295 345 378 2 407 438 469 3 448 489 531 blacksmith services

 

Electromechanical services 1 2 3 4 5 6 9 00 310 363 394 1 569 650 735 2 866 989 1085 3 1085 1197 1302 10 cooling services in the field of power engineering services in the field of engineering mechanics 00 278 328 363 1 502 552 618 11 00 246 278 310 1 448 481 521 2 569 650 735 3 685 783 880 4 834 949 1050 12 services in the field of agricultural machinery and equipment mechanics 00 148 180 199

 

 

1 310 345 394 2 418 458 489 3 481 521 569 4 531 603 685 13 services in the field of electromechanics of medical equipment and laboratory services in the field of precision mechanics 00 180 213 231 1 407 448 481 2 521 569 650 3 636 718 815 14 00 199 213 246 1 407 438 469 2 502 552 618 3 586 671 749 15 services of office machinery mechanics 00 199 213 246 1 418 458 489 16 services in terms of product and repairing watchmaking services services 00 148 180 199 1 328 363 407 2 427 469 502 3 489 544 603 1 2 3 4 5 6 18 00 246 278 310 1 469 509 552 17 for securing vehicles 00 438 469 509 1 850 967 1060 2 1220 1340 1473 3 1562 1788 2014 19 services in the field of clean and lubricate cars and motorbikes and other services unrelated to their repair 0

264 295 328 1 502 552 618 2 671 769 866 3 880 1013 1099 4 1013 1122 1220 5 1181 1302 1426 20 services in the field of electromechanics, except for cooling elevator and vehicle repair and maintenance of electronic devices 00 328 363 407 1 586 685 769 2 866 999 1085 3 1038 1134 1245 21 00 213 246 278 1 438 469 509 2 544 618 703 22 tele-services and radiomechaniki 00 213 231 264 1

tyre retreading services 418 458 489 2 521 569 650 3 685 783 880 4 834 949 1050 23 00 427 427 427 1 735 735 735 2 981 981 981 3 1111 1111 1111 24 wulkanizatorskie services, with the exception of retreading tires 00 295 345 378 1 521 569 650 2 735 850 949 3 915 1027 1122 1 2 3 4 5 6 25 szklarstwo * 00 264 264 264 1 509 509 509 2 650 650 650

 

 

stained glass 3 783 783 783 26 * 00 199 213 246 1 407 448 481 2 502 552 618 3 509 650 735 27 joiner services, with the exception of the manufacture of coffins 00 264 295 328 1 469 509 552 2 618 703 799 3 783 880 999 28 kołodziejstwo * 00 199 199 199 1 394 394 394 2 481 481 481 29 00 168 199 213 1 345 394 427 2 438 469 509 3 481 521 569 of gilding services

upholstery services 30 00 180 213 231 1 407 448 481 2 509 552 636 3 586 685 769 31 bednarz * 00 133 133 133 1 278 278 278 2 378 378 378 32 koszykarstwo 00 328 328 378 1 749 749 749 2 1060 1060 1060 33 * manufacture of brooms, with branches and straw * 00 180 180 180 1 394 394 394 34 gręplarstwo * kilimiarstwo * 0 00 100 114 133 1 264 295 328 2 345 394 427 35

231 231 231 1 469 469 469 2 586 586 586 1 2 3 4 5 6 36 lace-making machine, with the exception of the embroidery service 00 114 114 114 1 264 264 264 37 00 168 180 180 1 328 363 363 2 438 469 469 3 502 544 544 4 544 603 603 38 dziewiarstwo to knit and szydełkach * repasacja 00 67 67 67 1 180 180 180 2 246 246 246 39 00 67 67 67 1 180 stockings

180 180 40 00 114 133 148 1 278 310 345 2 378 418 448 41 bieliźniarstwa services gorseciarstwa services czapnictwo 00 114 133 148 1 278 310 345 2 378 418 448 42 and kapelusznictwo male * 00 180 180 180 1 363 363 363 2 458 458 458 43 millinery * 00 199 199 199 1 394 394 394 2 489 489 489 44 tailoring services 00 100 114 133 1 213 246 278 2 345

394 427 3 438 469 509 4 469 509 552 5 531 603 685 45 mending and repair clothing, buttons, okrętkowanie, Blowjob, mereżkowanie, corrugation 00 67 67 67 1 148 168 180 2 199 213 246 1 2 3 4 5 6 46


services in the field of kożuszkarstwa 00 231 264 264 1 469 509 509 2 618 703 703 3 815 915 915 47 cholewkarstwo * 00 148 148 148 1 328 328 328 2 438 438 438 48 00 168 199 213 1 378 418 448 2 469 509 552 3 531 586 671 49 graduated orthopaedic footwear footwear * 00 114 133 148 1 295 345 378 2 407 438 469 3 469 509 552 50 footwear naprawkowe 00 84 100 114 1

213 231 264 2 295 345 378 51 refresh and renovation of leather and fur products, with the exception of the mechanical cleaning and dyeing of fur products 00 168 199 213 1 328 363 407 2 438 469 509 3 489 544 603 52 services in the field of mechanical cleaning and dyeing of fur products 00 246 278 310 1 448 489 531 2 569 650 735 53 00 246 278 278 1 481 521 521 2 650 735 735 3 834 fellmongery operations services

933 933 54 rymarstwo, with the exception of the production of tarpaulins * rękawicznictwo 00 114 133 148 1 264 295 345 2 363 407 438 1 2 3 4 5 6 55-ware gloves leather and imitation leather products, with the exception of sports and conservation work, the chemistry of 00 180 180 180 1 363 363 363 2 458 458 458 56 * 00 100 100 100 1 180 180 180 2 264 264 264 57 milling and processing of cereals in the wiatrakach and grain mill products * 00 67 67 67 1

84 84 84 2 133 133 133 58 cotton production from sugar, roasting corn * 00 67 84 84 1 168 180 180 59 00 180 213 231 1 407 438 469 2 502 552 618 60 bookbinding services for services in the field of violin-00 148 168 180 1 278 328 363 2 407 438 469 61 00 180 213 231 1 363 407 438 2 458 502 544 62 organmistrzostwa product service services and repair of wind instruments

service and repair of device 00 148 180 199 1 310 345 394 2 418 458 489 63 00 180 213 231 1 363 407 438 2 448 489 531 64 percussion instruments product service and repair harmoniowych instruments and piano service and repair device 00 148 180 199 1 328 363 407 2 438 469 509 1 2 3 4 5 6 65 electrical and electronic musical instruments ortopedyka * 0 00 180 213 231 1 394 427 458 66 84

84 100 1 180 213 231 2 278 310 345 3 310 345 394 67 00 213 213 213 1 448 448 448 68 painting services utilities 00 180 213 231 1 407 438 469 2 502 552 618 69 signs production maintenance and repair of objects of historic and artistic works services 00 199 213 246 1 407 438 469 2 502 552 618 3 586 685 769 70 : masonry, joinery, roofing, painting, posadzkarskich, associated with betting rounds before the primer must be applied and the walls, izolatorskich, associated with the build and installation of steel constructions-for services in the field of 00 264 295 328 1 448 481 521 2 618 703 799 3 866 981 1085 4 1013 1111 1220 5 1171 1295 1413 71 sztukatorstwa-00 199 213 246 1 345 394 427 2 458 502 544 3 544 618 703 1 2 3 4 5 6 72 for services in the field of buildings to carry bags- for scraping services 00 264 295 328 1 448 481 521 73-00 199 213 246 1 407 438 469 74 zduństwa services to the population-population 00 199 213 231 1 378 418 448 2 481 521 569 3 618 703 799 75 services in the area of installation works related to the setting up of installations: heating, ventilation , air conditioning, wodnokanalizacyjnych, gas, electric and electric fittings-to the population 00 345 394 427 1 618 703 799 2 915 1027 1121 3 1085 1209 1318 76 studniarstwo, with the exception of drilling wells with a depth of more than 30 m – for support of agricultural production and machinery 00 328 328 328 1 418 418 418 2 815 815 815 77 00 345 345 345 1 569 569 569 2 834 834 834 3 1027 1027 1027 78 gardening services pest plants and animals

maintenance and service animal care 00 180 180 180 1 378 378 378 1 2 3 4 5 6 79 00 295 295 295 1 531 531 531 with services in the field of collective grazing sheep in mountain areas during the summer season, 231 231 231 80 services in the field of washing, ironing and haughty type curtains 00 213 231 264 1 407 448 481 2 509 552 636 81 services in the field of mangling 00 84 100 114 1 213 231 264 2

278 328 363 82 services in the field of chemical cleaning and dyeing, except for cleaning and dyeing of fur products 00 199 213 246 1 394 427 458 2 481 521 569 3 586 603 685 4 618 685 769 83 wash feather and down 00 148 180 199 1 328 363 407 2 438 469 509 84 kominiarstwo 00 133 148 168 1 310 345 394 2 418 458 489 85 decontamination service , exterminating insects and odszczurzania 00 246 278 310 1 481 521 569 2 636 718 815 86 hairdressing services for women and girls hairdressing services 00 100 114 133 1 264 295 328 2 363 407 438 3 438 469 509 4 469 509 552 5 569 650 735 1 2 3 4 5 6 87 for men and boys 00 100 100 114 1 213 246 278 2 328 363 407 3 407 438 469 4 418 458 489

 

 

5 521 569 650 88 beauty services 00 100 114 133 1 264 295 328 2 378 418 448 3 448 489 531 4 481 521 569 5 521 569 650 89 manicure, pedicure 00 67 84 84 1 168 180 180 2 199 213 246 3 278 328 363 4 310 345 394 5 418 458 489 90 photographic services : provided via equipment for automatic exposure automatically prints (automatic printers) other services 00 448 489 531 1 880 999 1085 2 1148 1269 1390 3 1295 1432 1595 00 180 213 231

 


 

1 394 427 458 2 481 521 569 3 544 618 703 4 618 718 797 91 displaying drawings, plans and texts kserografii technique and diazo interior cleaning 00 407 438 469 1 783 880 999 92 00 180 213 231 1 363 407 438 2 458 502 544 1 2 3 4 5 6 93 00 50 50 50 94 persons weighing dowsing services 00 100 100 100 95 services of households 00 180 213

231 Explanations: 1. The rates indicated in section 3:-"0" refers to activities carried out without employing staff-"1" refers to the activities carried out by the employment of a worker 1-"2" refers to the activities carried out by the employment staff, 2-' 3 "refers to the activities carried out by the employment of workers, 3-" 4 "refers to the activities carried out by the employment staff, 4 –" 5 "refers to the activities carried out by the employment of 5 employees.

2. workers shall not be considered to be those listed in article 1. 25 paragraph 1. 6 section 2 of the Act.

3. in carrying out the activities listed in this part of the table it is permissible, in addition to the services referred to in article 1. 4. paragraphs 1 and 2. 1 section 1 of the Act-the production of: (a)) items (products) from the material entrusted by the customer, b) items (products) on individual order from the contractor's own materials, including also combined with the operations of their installation, taking into account the individual characteristics of objects (products) or the wishes of the customer-if items (products) are not intended by the contracting authority for further resale to or do not serve the customer for the purpose of manufacturing or service marks of as raw materials , materials, semifinished products, components, and parts.

4. In conducting the activities listed in the Ip. 70-76 it is permissible, in addition to the benefits for the population-exercise benefits for other recipients in size not exceeding the amount of $ 51078 income per year.

5. to provide to the public is considered to be paid from the funds of the population the benefits referred to in paragraph 1. 3 and services referred to in article 1. 4. paragraphs 1 and 2. 1 section 1 of the Act. The term "population" means the individuals and households and other entities. individual farms and supplies, manufacturing facilities, construction, trade and services, carried out by natural persons and companies without legal personality, and carried out by agents. The concept of "population" also includes religious organizations and religious establishments of foreign countries (within the meaning of the diplomatic and consular services) and the Council of Governors and Council, parents and otherwise named representations of parents.

6. the concept of benefits for the population does not include activities related to the production of products (including semi-finished products, components, parts, processing elements) which are intended for production purposes or for further resale and supplies of civil and erection works in. subcontracting, if an investor are other persons and entities than those mentioned in paragraph 1. 5.7. Activities indicated in box 2 of the table symbol "*" shall include service activities and service wytwórczo.

8. In conducting the activities listed in the Ip. 79 as regards the collective grazing sheep in mountain areas during the summer season the rate referred to in sections 4 to 6 apply for employment at no more than 4 employees.

Parking service definition: rate of concern regardless of the State of employment.

LP.

The number of parking positions 1 2 3 1 Rate for 140 £ 5.30 from each post 2 above 140 to 180 742 zł + $ 7.90 per position above 140 3 above 180 1058 zł + 9.40 PLN from each position above 180 services other, elsewhere in annex other Service not mentioned elsewhere in annex not included in the number of inhabitants (in rates) to 5 000 over 5 000 to 50 000 50 000 from the IP

from the 1 2 3 4 5 6 7 1595 2659 2127 3191 2659 3723 Explanations: 1. The rates apply to business without hiring employees (activities carried out independently). By means in particular of persons employed only on sales of products, the adoption service orders, maintaining cleanliness in the plant, carrying cash and accounting, motorists and drivers ' mates.

2. for other services, elsewhere in annex not listed, do not apply the provisions of Chapter 3 of the Act, concerning the possibility of increasing the employment status, or niewliczania to the employment status of workers.

3. The term services other, elsewhere in annex not mentioned, it is understood in the sense of Service Tariff. In the case of listing services elsewhere in annex No 3 shall always stake out there.

4. in the event of exclusion from taxation data in the form of a tax card, in accordance with paragraph 1. 5, shall not apply to these services the provisions of Chapter 3 of the Act, unless the nature of the services was mentioned in another part of the annex No 3 to the Act.

5. other services, elsewhere in annex not listed, do not include services: 1) advice on forest management (PKWiU ex 02.40.10), 2) covered by the grouping "other fruits and vegetables prepared and preserved" (PKWiU ex 10.39), associated exclusively with perishable prepared food from fruits and vegetables (such as salads, packaged salad mixes, peeled or cut vegetables, tofu (soy cheese)), 3) mixing distilled alcohols (PKWiU ex 11.01) 4) related to the purchase of wines in bulk and their mixing, refining and bottling (PKWiU ex 11.02), 5) repair and maintenance of Office and computing machinery, photocopiers (PKWiU ex 33.12.16.0), 6) covered by the grouping "services related to the disposal and treatment of sewage; sludges from sewage "(PKWiU section 37), 7): a) the collection of non-hazardous waste suitable for recycling (Tariff 38.11.1), b) from the collection of non-hazardous waste unfit for recycling (Tariff 38.11.2), c) infrastructure for the movement of non-hazardous waste (Tariff 38.11.6), d) hazardous waste collection (Tariff 38.12.1), e) infrastructure for the movement of hazardous wastes for recycling (Tariff 38.12.30.0) , f) with treatment of non-hazardous waste for final disposal (Tariff 38.21.10.0), g) from the disposal of non-hazardous waste (Tariff 38.21.2), h) with the processing of other hazardous waste (Tariff 38.22.19.0), and disposal) radioactive waste and other hazardous waste (PKWiU ex 38.22.2), with the exception of services the management of radioactive waste (fuel and reprocessing of waste) (PKWiU ex 38.22.21.0), 8) related to reclamation and other waste management services (PKWiU section 39) , 9) the implementation of investment projects on its own account involving the project financial, technical and factual to the construction or preparation of residential and non-residential for sale (PKWiU ex 41.00), 10) the implementation of investment projects on its own account involving the project financial, technical and factual to the construction or preparation of civil engineering (PKWiU ex section 42), 11) rental of construction equipment and for demolition along with operator (PKWiU ex 43.99) , 12): a) wholesale and retail sales of parts and accessories for motor vehicles, excluding motorcycles (PKWiU 45.1), b) trade in parts and accessories for motor vehicles (Tariff 45.3), c) wholesale and retail sale of motorcycles, their repair and maintenance as well as wholesale and retail sales of parts and accessories to them (Sic ex 45.40), with the exception of the services covered by the grouping "maintenance and Repair Services of motorcycles wtaczając, mopeds "(Sic 45.40.50.0), 13) covered by the grouping" wholesale trade, with the exception of wholesale automotive vehicles "(PKWiU section 46), 14) in retail sales of automotive fuel (Tariff 47.00.81.0), 15) covered by the grouping: a)" Land Transport pipeline and "(PKWiU section 49), b)" Water Transport "(Sic Division 50), c)" Air Transport "(Sic Division 51), d)" storage and transportation support services (PKWiU section 52) , 16) covered by the obligation of the postal universal service provision (operator) (PKWiU 53.10), other postal and courier services (PKWiU ex 53.20), excluding services providing food purchases to home (Sic 53.20.12.0) and other postal services and courier services in the provision of consignments, not classified elsewhere (Tariff 53.20.19.0), 17) related to accommodation and catering services (PKWiU section I), 18) associated with: a) issuing of books, periodicals and other publications online licensing, related to the acquisition of the rights to books, periodicals and other publications (PKWiU ex 36.1), b) publishing software (PKWiU 36.2), covered by the grouping "Packages of other application software (PKWiU ex 58.29.29.0), concerning only magnetic tapes with sound and image recording, 19) covered by the grouping:


a) "services associated with movies, videos and television programmes" (PKWiU ex 59.1), excluding services related to the projection of films (Tariff 59.14.10.0), b) "services in the field of sound recording and live events; the original sound recording "(Tariff 59.20.1), c)" services associated with production programs sound signals; the original recorded radio programs (Tariff 59.20.2), 20) related to the broadcasting of programs and extra fees (Tariff heading 60), 21) (PKWiU section 61), 22) related software and consultancy in the field of information technology and related services, with the exception of the installation of personal computers and peripheral equipment (Sic ex section 62), 23) with regard to the information (PKWiU section 63), 24) and insurance companies (Sic ex section K) with the exception of financial holdings services classified in Sic grouping 64.20.10.0, 25) associated with the operation of the real estate market (PKWiU section 68), 26) covered by the grouping "services professional, scientific and technical" (ex-Tariff, section M), with the exception of fish market management services, 27) and rents (PKWiU section 77), 28) people search to work, with the exception of people search for management positions-applies only to services offices and agencies with baitcast reels (organizing the cast acting for movies , television programs, performing arts) (ex-Sic 78.10.12.0) 29) provided: (a)) by agents and intermediaries in the field of reservations (Sic 79.11.1), b) by agents and brokers in terms of booking accommodation, cruise and package (Tariff 79.11.2), c) by the organizers of tourism (Tariff 79.12.1), d) Desk (PKWiU ex 79.90.1), e) by pilots tour and travel guides (Tariff 79.90.20.0) , f) for real estate reservation of ownership (Tariff 79.90.31.0), g) for booking conference centers and exhibition halls (Tariff 79.90.32.0), h) in terms of booking tickets to events, entertainment, sports and leisure and other reservation services, not classified elsewhere (Tariff 79.90.39.0), 30) security and detective, with the exception of works associated with the installation of burglar and fire extinguishing systems later monitoring (PKWiU ex section 80) , 31) related to the maintenance of the secondary order (Tariff 81.10.10.0), cleaning of objects (PKWiU 81.2), 32) related to the service's administrative offices, and other services to support the pursuit of an economic activity (PKWiU section 82), 33) covered by the grouping: a) "services of public administration and defence; compulsory social security services (PKWiU section 84), b) "services in the field of education" (PKWiU section 85), c) "health care services" (Sic section 86), d) "social support services with accommodation" (PKWiU section 87), 34) social assistance without accommodation-services for the provision of international aid, disaster refugees and immigrants, including the granting of refuge (PKWiU section 88), 35), entertainment , sports and recreational activities (Tariff heading 90-93), 36) provided by member organizations, with the exception of services that promote commercial hunting and hunting (PKWiU ex section 94), 37) repair and maintenance of computers and peripheral equipment (Tariff 95.11.10.0), 38) covered by the grouping: a) "other personal services (PKWiU section 96), b)" services provided by extra-territorial organizations and "(Tariff 99.00.10.0).

Part II. Retail trade services of food, drink, tobacco and flowers Lp.

Services in the field of retail trade in the village with a population (the amount of the rates in dollars) to 5000 more than 5 000 to 50 000 50 000 from to from to from to 1 2 3 4 5 6 7 8 9 1 food, including fruits and vegetables, drinks and tobacco 00 295 448 407 552 448 703 1 407 552 448 703 552 899 2 448 710 552 899 703 1027 3 552 899 703 1027 947 1279 2

flowers 00 407 552 448 703 552 899 1 448 703 552 899 703 1027 2 552 899 703 1027 947 1279 Explanations: 1. The rates indicated in section 3:-"0" refers to activities carried out without employing staff-"1" refers to the activities carried out by the employment of a worker 1-"2" refers to the activities carried out by the employment staff, 2-' 3 "refers to the activities carried out by the employment of 3 employees.

2. the staff member shall also be an adult member of the family, with the exception of the spouse.

3. within the framework of the retail food sales taxpayers can also make the retail press releases (Sic 58.13.10.0, 58.14.11.0, 58.14.12.0, 58.14.19.0), transportation (PKWiU ex 58.19.19.0) plastic packaging (bags and handbags) (PKWiU ex 22.22.11.0, ex 22.22.12.0), matches (Tariff 20.51.20.0), lighter (PKWiU ex 32.99.41.0, ex 32.99.42.0) and toilet paper (PKWiU ex 17.22.11.0).

4. within the framework of the retail sale of flowers taxpayers can also make the retail sale of land and of nutrition for flowers (regardless of the symbol PKWiU), pots (regardless of the symbol PKWiU), flowers and wreaths (PKWiU ex 32.99.55.0), seeds (Sic 01.19.22.0), seedlings of flowering plants (PKWiU ex 01.30.10.0), the Greens cut from glass (PKWiU ex 01.19.21.0, ex 02.30.30.0), candles and candles (PKWiU ex 32.99.54), greeting cards (regardless of the symbol PKWiU) and puppets (regardless of the symbol PKWiU).

5. (repealed).

Part III. Services in the field of retail business and/or consumer articles in the field of retail in the town with a population (in rates) Lp.

up to 5 000 over 5 000 to 50 000 50 000 from to from to from to non-food articles 1 2 3 4 5 6 7 8 9 1 00 407 899 448 1027 552 1676 1 448 1027 552 1676 703 2483 2 544 1279 751 2252 947 3295 Explanations: 1. The rates indicated in section 3:-"0" refers to activities carried out without employment of staff – "1" refers to the activities carried out by the employment of a worker 1-"2" refers to the activities carried out by the employment of 2 employees.

2. the staff member shall also be an adult member of the family, with the exception of the spouse.

Part IV. Restaurants Lp.

Gastronomic activities without the sale of beverages containing more than 1.5% alcohol determination of rates of stake in the comp sales from the vending machines ice cream 1 2 3 4 1 0 394-521 1 521-685 2 618-783 3 718-880 4 967-1135 2 remaining for food 0 328-458 1 458-636 2 544-718 3 650-815 4 877-1073 Explanations : 1. The rates indicated in section 3:-"0" refers to activities carried out without employing staff-"1" refers to the activities carried out by the employment of a worker 1-"2" refers to the activities carried out by the employment staff, 2-' 3 "refers to the activities carried out by the employment of workers, 3-" 4 "refers to the activities carried out by the employment of 4 employees.

2. the staff member shall also be an adult member of the family, with the exception of the spouse.

Part v. transport services in towns with a population (in rates) Lp.

The type of service to more than 25 000 25 000 to 100 000 over 100 000 to 500 000 500 0000 1 2 3 4 5 6 1 above taxi service in respect of the carriage of passengers in taxi service 169 177 191 207 2 254 278 302 335 3 cargo passenger services using human and animal tractive force 104 104 104 104 4 inland transport services of passengers and freight with the exception of the carriage of power-driven units, of which 115 115 115 115: services in the field of passenger transport on the river Dunajec by fisherman pienińskich


50 – 84 50-84 50-84 50-84 Explanations: 1. The rate referred to in the lp. 1 and 2 may be elevated, but not more than 50%, if the pursuit with a substitute.

2. replacement shall also be an adult member of the family, including the spouse.

3. The rate referred to in the lp. 2 apply for the use of a truck with a capacity up to 2 t.

4. The rate referred to in the lp. 4 apply to activities carried out by the employment of not more than 1 employee or an adult member of the family, with the exception of the spouse.

Part VI. Entertainment services Lp.

The type of services the number of devices (car) 1 2 3 4 1 skill slot machines Bet on which are not carried out the game with winnings in cash or in kind (billiards, tv games, electromechanical, electronic games), toy rocking chair (moving statues) and jukeboxes to 2 $ each device from 34.50 above 2 to 4 69 zł + £ 81.20 from any device over 2 over 4 to 6 zł + 231.40 99.70 £ 50 from each device more than 4 above the 6 to 8 430.80 PLN + 106.30 zł each device more than 6 above 8 to 10 $ 643.40 + $ 122.30 from any device over 8 above 10 888 zł + £ 139.40 from any device over 10 2 Carousels of traded instruments (horizontal hanging or standing silhouettes for children, horizontal well or vertical well gondolas) and of course complex (all electro-hydraulic) for children, with the number of seats: 16 1 * £ 6.70 from anywhere above 16 1 * 107.20 zł + £ 6.70 from anywhere over 16 3 Roundabouts of course complex (electro-hydraulic or pneumatic well)-number of seats: 24 1 * $ 21.30 from anywhere above 24 1 * $ 511.20 + $ 17.20 from anywhere over 24 1 2 3 4 4 Events (pavilions, bowling, town car) to 6 over 6 to 12 $ 79.80 from each car £ 478.80-£ 124.80 from each car over 6-the number of cars over 12 to 24 $ 1227.60 + $ 159.40 from any car more than 12 above 24 3140.40 zł + £ 199.30 from each car over 24 5 1 2 £ 504.90 £ 248.40 shooting ranges above 2 504.90 zł + £ 504.90 from any shooting over 2 6 skill Events other: different views), tasiemkarnie, rotary dials 1 2 3 $ 163.30 £ 65.10 £ 382.70 £ 382.70 £ 263.20 + 3 from each device more than 3 (b)) siłomierze, bajazzo, pool games manual to 4 zł 17.20 each device above 4 to 6 68.80 zł + £ 20 from each device over 4 108.80 6 zł + £ 39.90 from any device over 6 7 1 68 Swings (and circular) 2 £ 348.10 £ 348.10 £ 348.10 + 2 from each device more than 2 8 track Queue 1 * $ 10.70 9 Slides: a) slides "giant" 1 * $ 62.50 b) transportable slides 1 * $ 41 1 2 3 4 10 other Events : a) the Palace of fears, maze 1 * £ 1251.70 b) wall of emotion 1 * £ 1019.10 c) puppet animation wall 1 * £ 348.10 d) head medium reptile shows 1 * 201.80 £ e) Cabinet illusions, illusionist shows 1 * $ 86.40 f) Cabinet mirrors 1 * $ 45.20 g) Hippodrome-ponies 1 * $ 27.90 Explanations: 1. Rates apply for employment at no more than 2 or 2 adult family members with the exception of spouse.

2. The sign "*" means that in the event of carrying out more than one rate of tax card shall be determined for each device separately, and then the sum of these rates shall be increased by 50%.

3. in the case of the provision of two or more types of services, the rate of the tax card shall be determined for each type of service separately, and then the sum of these rates shall be increased by 30%, regardless of the increase referred to in paragraph 1. 2. Part VII. Sale of pet food in homes Lp.

The type of activities carried out in the town with a population (in height) to more than 25 000 25 0000 1 2 3 4 Sale breakfasts, lunches and dinners in the number of meals of every kind, counting on a scale of the average weekly: 1 to 10 a day to 20 299 316 2 daily 412 434 3 to 30 a day 472-jednodaniowych Sales of food and non-alcoholic beverages on the basis of an agreement with the right to operate food or in the number of : 4 to 50 meals a day to 360 392 5 100 meals a day 472 520 Part VIII. Professions-provision of services for the protection of human health, Lp.

The type of executing the profession the number of hours dedicated to practise a month Rate 1 2 3 4 1 the doctor and the doctor to the 48 $ 11.90 per hour dentist above 48 to 96 $ 571.20 + $ 15.90 for each hour over 48 above $ 334.40 96 1 2 Feldsher 3.50 per hour 3 techniques to 10.50 24 zł for each hour dental over 24 to 96 252 zł + 13.60 zł for each hour over 24 above 96 $ 1231.20 4 Nurse midwife 1.30 zł for each hour of Explanations: 1. the rate also applies to the exercise of their profession in the employment of one professional assistance or przyuczonej.

2. the rate does not apply to activities carried out in the form of a partnership of individuals.

Part IX. Free games-veterinary services scope of performing the profession, the number of hours dedicated to practise on a monthly basis, the rate of 1 2 3 veterinarian: a) to £ 6.70 48 for every hour above 48 to 96 $ 321.60 + $ 7.90 per hour more than 48 above the $ 700.80 96 (b)) is £ 345.50 Explanations: 1. the rate also applies to the exercise of their profession in the employment of one professional assistance or przyuczonej.

2. using professional or przyuczoną shall not be considered to be a veterinarian.

3. The rates do not apply to activities carried out in the form of a partnership of individuals.

4. the rate referred to in (a). (b) only applies to taxpayers who carry out veterinary services and are simultaneously employed under a contract of employment in a full-time veterinary service in public administrations.

Part x. home care of children and sick hours for services on a monthly basis, the rate of 1 2 to 48 1.30 zł for each hour exceeding 48 to 96 62.40 zł + 2.60 PLN per hour more than 48 above 96 187.20 buy definition: Rates apply to business without the employment of staff, with the exception of the spouse.

Part XI. Educational services in the field of the provision of lessons per hour the number of hours allocated to the provision of lessons per month to £ 3.90 48 1 2 Rate for each hour over 48 to 96 187.20 zł + $ 7.90 per hour more than 48 above 96 $ 566.40 Explanation: 1. The rates apply to business without the employment of staff, including the spouse.

2. provide lessons for an hour is believed to help in learning, mainly on their homework (preparation) of student given a lesson.

Part XII. Services to natural persons referred to in article 1. 23 paragraph 1. 1A Lp Act.

Type of service in a village with a population (in rates) to 5 000 over 5 000 to 20 000 over 20 0000 1 transport and agricultural technology services, provided to the hunting wheels 30-42 42 52 52-62 2 services which provide for the carriage of milk to collection points, zrywce and wywózce wood from the forest to the handling and transportation of pupils to school 30-42 42 52 52-62 3 Sale of sand , gravel, rocks, clay, peat and other minerals included in the agricultural holding 73-94


84-105 94-115 4 hotel services of renting rooms and cottages (including issuing of meals), if the total number of rooms (including tourist homes) shall not exceed 12 52-115 94-201 180-360 5 services in the field of industry folk and artistic 30-42 42 52 42-62 Explanations: 1. Services listed in lp. 1-3 may be performed only by farmers at the same time operating a farm. The rate specified in the lp. 2 apply to the activities carried out by the farmer personally or with the participation of family members remaining in the common household. The rate specified in the lp. 3 concern activities carried out by the employment of not more than 2 or 2 family members remaining in the joint household, including the spouse.

2. The rate referred to in the lp. 4 apply for employment at no more than 2 or 2 adult members of the family, including the spouse.

3. The rate referred to in the lp. 5 relate to economic activity to be performed personally, or with family members remaining in the common household. This activity is the manufacture and sale of products or the provision of services in the field of folk art or craft industries, as well as the manufacture of devices of this nature of the materials entrusted to and repair of these products.

4. An industry of China and artistic activity is to manufacture only in addition, using only raw material pretreatment machining, product qualified by the Commission etnograficzno-artistic Association of folk artists, "Cepelia Foundation"-Poland arts and Crafts and the Foundation for the protection and development of Folk, the list of which is given in annex No. 1 to the Act.

Annex 4. [CHARACTERISTICS OF ACTIVITY AND WYTWÓRCZO-COVERED BY TAX SERVICE IN THE FORM OF A TAX CARD]

Appendix 4 CHARACTERISTICS OF ACTIVITY and WYTWÓRCZO-COVERED by TAX SERVICE in the form of a TAX CARD definition: activities indicated in box 2 of the table symbol "*" shall include service activities and service wytwórczo.

LP.

Activities activities 1 2 3 1 locksmithery Manufacture, repair and maintenance of metal products and using elements from the other raw materials, in particular: tools, simple measurement tools, furniture, household equipment and agri-horticultural; gear and equipment for sport and recreational activities; construction, hardware, parts of valves and other components for the construction industry; Kas and cassettes; baby carriages, bicycles, and spare parts and accessories for road vehicles and machines, metal fencing, along with their Assembly, accessories, all from the Group 1001 trinkets and toys, repair, etc. Mechanical repair of machinery and equipment. Repair and maintenance of fire-fighting equipment. Other works and accompanying activities necessary to complete implementation and product or service.

2 products and services of repair of blood metal Device and repairing metal utensils. The product pewter items (for example, pitchers, mugs, cups, bowls, candlesticks). Product pipes and elbows to the furnaces. Renovation of historic objects from sheet metal. Sheet casing all sorts of hardware. Other works and accompanying activities necessary to complete implementation and product or service.

3 rusznikarskie service, repair and maintenance of firearms (hunting, sporting a short and gas). Dorabianie kluczy spare parts for weapons and mounting on the monoculars. Renovation of weapons, for example. oxidisation. The assessment of the condition of the weapon and its przestrzeliwanie. Decorating weapons. The product of hunting weapons and ammunition. The product copy old firearms. Other works and accompanying activities necessary to complete implementation and product or service.

4 services in the field of jewellery-jewellery-for product, repair, alteration and maintenance of the jewellery and other objects of decorative and utility (e.g. Cabinet products) with precious metals and other metals. Treatment and housing of natural and synthetic stones. Decorating of various techniques. Services in the stones. Web site dedicated to housing services. Other works and accompanying activities necessary to complete implementation and product or service.

5 engraving service Decorating machine and manual production and decorative items made of precious metals, ferrous and non-ferrous grawerskimi techniques. Concave and convex, flat engraving in metal, precious stones and ornamental and other materials. Product stamps and dies. The product of medals, orders, badges, stamps, monograms, business cards, szyldzików, labellers, cechowników, stencils, etc. and various ornaments grawerskimi techniques. Services-rollers. Cyzelowanie. Enamelling, inkrustowanie and intarsjowanie. Other works and accompanying activities necessary to complete implementation and product or service.

6 services in the field of manufacture of seals to perform all kinds of stamps. Other works and accompanying activities necessary to complete implementation of the trim and the service provided.

 

7 Ning service boilers and tin coating on the surface of entrusted to the boilers, vessels and equipment, together with the preparatory work and parts, for example. digestion, cleaning, polishing. Repair Whited and the objects. Other works and accompanying activities necessary to complete implementation of the service.

8 blacksmith services repair and maintenance of tools, equipment and farm machinery, household items, ferrous, brings, trailers for motor vehicles, vehicles and wheelchairs. Product parts for agricultural machinery and vehicles plastic technique of metalworking. Manufacture of forged fittings. The device and repair of forged fences, gates, railings and decorative gratings and other ornamental items of forged, making forgings for further processing. Shoeing horses. The product, repair and maintenance of the air springs. Other works and accompanying activities necessary to complete implementation and product or service.

9 electromechanical Assembly of cooling services, disassembly and repair of subassemblies, assemblies, and functional members of the equipment and cooling equipment and freezing. The execution, repair and maintenance of electrical installations for refrigeration and freezing. Executing parts of refrigeration and freezing, along with metalworking. Filling aggregates cooling measures. Other works and accompanying activities necessary to complete implementation of the trim and the service provided.

10 services in the field of power engineering Manufacture, repair, maintenance and installation of all types of: Central heating boilers (steam and water, low-, medium-, and diesel), boiling pans, and for other purposes, heating-ventilation, heat exchangers of different types and other pressure vessels and non-pressure. Installation on boilers and tanks of fixtures and measuring instrumentation; cleaning of boilers and tanks. The product components for boilers, tanks, heat exchangers, etc. Other works and accompanying activities necessary to complete implementation and product or service.

11 services in the field of mechanics of machinery Manufacture, repair, maintenance, installation and dismantling of machinery and mechanical appliances, plumbing and household and pumps. Manufacture of spare parts for machines. Manual processing machinery and machine parts. Adjustment of the new, reconditioned and preserved machines, devices and control their smooth operation. The design of manufactured machinery and equipment for mechanical and hydraulic. Other works and accompanying activities necessary to complete implementation and product or service.

12 services in the field of mechanics of agricultural machinery and equipment Manufacture, repair and maintenance of agricultural machinery and mechanized agricultural equipment. Manufacture of spare parts. Other works and accompanying activities necessary to complete implementation and product or service.

13 services in the field of electromechanics of medical equipment and laboratory Device, installation, repair and maintenance of apparatus and elektromedycznych devices. To perform the installation, repair and maintenance of elektromedycznych and earthing for elektromedycznych. Product elektromedycznej equipment with electronic components. Other works and accompanying activities necessary to complete implementation and product or service.

 

14 services in the field of precision mechanics, repair, reconditioning and maintenance tools, precision cameras, medical, surveying, navigation, optical, photo-and kinotechnicznych, including counters and taximeters and other specialized cameras. Other works and accompanying activities necessary to complete implementation and product or service.

15 services of office machinery mechanics repair and maintenance of all Office machines and printing devices with computing machinery. Reconditioned parts for cutting machines and devices. Other works and accompanying activities necessary to complete implementation of the service.

16 products and services in the field of repairing


Manufacture, repair and maintenance of instruments. Reconditioned parts cutting instruments. The product of the weights. Other works and accompanying activities necessary to complete implementation and product or service.

17 watchmaking services product, repair, maintenance and adjustment of clocks, including electronic and all students. Dorabianie kluczy spare parts. Construction, manufacture, repair and adjustment of small high-precision mechanisms. The establishment and repair strips and bracelets of base metal for watches, battery replacement. Other works and accompanying activities necessary to complete implementation and product or service.

18 services in the field of corrosion protection Corrosion vehicles securing means of transport.

19 services in the area of clean and lubricate cars and motorbikes and other services not related to their repair of Washing and cleaning of means of transport. Lubrication and oil changes in the means of transport, maintenance of the chassis and other services not related to the repair of means of transport.

20 services in the field of electromechanics, except for cooling elevator and vehicle Product and repair engines and electric generators. The device and repair of appliances, mechanized welding and electrical welding machines, extensor, stabilizers and transformers, Switchgears (connectors), electromechanical devices. The device and repair of heating appliances and lighting. Manufacture and installation of zapalarek piezoelectric. The execution of electrical installations and electrical equipment. Repair and maintenance of electrical installations. Product subassemblies and electromechanical devices and electronic and electricity substations up to 1 kV. Electrical measurements and acceptance tests of electric receivers. The product, regeneration, repair and recharging of batteries. Other works and accompanying activities necessary to complete implementation and product or service.

21 of the repair and maintenance of electronic equipment Repair teams and complete electronic equipment consumer equipment, energy, electronics, electrical engineering and industrial automation. power supplies, signal devices, alarms, control circuit devices, electro-acoustic amplifiers, video recorders, cameras, diagnostic equipment, scientific measuring equipment, electronic-digital control for the collection and processing of information, etc. Repair and maintenance of computers and ancillary equipment. Repair of watches and clocks (with the exception of analog). Other works and accompanying activities necessary to complete implementation of the trim and the service provided.

 

22 tele-services and radiomechanika repair and maintenance and installing equipment and radio, television cameras, teletechnical, electroacoustic Chamber, including radio, electronic and electromechanical cooperating devices and signalling, including television antennas, with the exception of the installation, and installation of satellite and cable television networks. Maintenance and repair network phone wewnątrzzakładowej, central, handsets and dispatch equipment inside. Execution of unusual stability devices, antenna and spare parts, components and sub-assemblies. Other works and accompanying activities necessary to complete implementation and product or service.

23 tire retreading services for Retreading and tire-spiking heating surfaces.

24 wulkanizatorskie services, with the exception of the tire retreading Repair all kinds of tyres and inner tubes, Assembly and disassembly of tyres and wheel balancing, repair of all rubber products and gumopodobnych, including toys and sanitary articles, shoe repair rubber and rubber-metal; coating of fabrics, rubber, rubber adhesives for execution.

25 szklarstwo * Glazing window frames, door, skylights, exhibitions, inspektów and greenhouse. Glazing aquariums and showcases and furniture and vehicles. Lining the walls and columns of glass. Combining glass by bonding. Cover pictures, diplomas, photographs, etc. Preparation of glass-making kits. Product, renovation and embedding of mirrors. Other works and accompanying activities necessary to complete implementation and product or service.

26 stained glass product, reconstruction, repair and restoration of stained glass Windows, the performance of lenses for lamps or other artwork with colored glass bonding metals. Deposition of stained glass. Coloring and firing, matting, formatting, and digestion of glass preparation. The accompanying glass works execution. Other works and accompanying activities necessary to complete implementation and product or service.

27 joiner services, with the exception of the manufacture of coffins Article, repair, renovation and restoration of furniture of wood and with per-application of other materials and parts, wooden furniture, with mixed performance. Interior design and drewnopochodnymi materials. The device and repair of carpentry of wood or wood-based materials. Execution of wooden stairs and railings. The device and repair of haberdashery items, household items and sports equipment. Utilities exercise floor elements. The device and repair sleeves made of wood, etc. The making and repair of boxes, gazebo and kiosks. Joiner timber machining service. Product framework. Other works and accompanying activities necessary to complete implementation and product or service.

28 kołodziejstwo product and repair wooden animal-drawn vehicles. economic cars, carriages, sleighs, carriages, sleighs and caravans. Execution of housing a wooden agricultural machinery and trailers. The device of wooden tools and wooden farm equipment, for example. creches, boxes, chutes, ladders, etc. Repair of bednarskich and tokarstwa. Other works and accompanying activities necessary to complete implementation and product or service.

29 services in the field of gilding gold plating with foil and paint and items, for example. RAM, sculptures, moldings, sztukatorskich, nagrobkowych, buildings, etc. The device and repair the gilt and ornamental strips framework. Renovation and reconstruction of the above mentioned items. Cover pictures, diplomas, photographs, etc.

 

30 upholstery service and restoration Product sets, sets and individual pieces of furniture upholstery bench design and fabric with different purpose. The device and repair of tapicerskiego sports equipment. Residential Interior lining and in means of transport przeciwakustycznymi materials and ciepłochłonnymi and decoration. Sewing and establishment of the curtains. Sew seat covers. Stapling and stacking of carpets and rugs. Making and repairing the upholstery in the means of transport. Other works and accompanying activities necessary to complete implementation and product or service.

31 bednarz, product repairs and impregnation of wooden vessels and oldest remaining stave (e.g. buckets, cebrzyków, drums). Product bednarskiej staves.

32 koszykarstwo product items basketball and plecionkarskich (for example, baskets, furniture, accessories) with Wicker, cane, bamboo and rogożyny, and with per-application of other materials. Staining of workpieces. Repair and maintenance of furniture, Wicker, Reed, etc.

33 manufacture of brooms, with branches and straw brooms product and kropideł. Product mat, słomianek, windscreen wipers, baskets and accessories and decorative, with branches and straw.

34 gręplarstwo * Utilities carding (gręplowanie) of various textile raw materials, particularly wool. Gręplowanie various materials and waste textile origin.

35 kilimiarstwo product and repair workshop manual: tapestries and makat, kilimów, rugs, carpets, etc. and artistic fabrics using different materials, for example. wool, linen, cotton, leather, glass, wood, ceramics, horsehair, synthetic fibres, feathers. Dyeing and spinning process of raw material for the manufacture of products.

36 lace-making machine, with the exception of commercial items and lace product and ornamental koronkarską method.

embroidery service embroidery machine and manual 37 vestments, table linen, linen, personal, clothing, etc. using different styles and methods. Sewing and embroidery banners. Repair and renovation of embroidered items. Curtain product, gallons, tapes, szychów, decorations and insignia for the uniforms, the school targets etc. Sewing costumes and elements of these costumes, decorated with embroidery and lace. Other works and accompanying activities necessary to complete implementation and product or service.

38 dziewiarstwo to knit and knit product szydełkach and szydełkach objects with yarn, yarn, thread, cord, etc.

39 repasacja Suspender tights stockings, Repair, socks and other knitting products way raising.

40 bieliźniarstwa services


Product, altering and repairing, underwear, men's and women's, children's, infantile (daily and nightly), liturgical, podomek, bathrobes, coats, bathing suits, swim caps, bonżurek nursing, cooking, etc. The product of quilts, sleeping bags, pillows, pierzyn, sienników. Manufacture of textile materials, garments and gloves and headgear for children up to 6 years. The device and window curtains curtains, blankets, bedspreads, aprons, blouses, ties, neckerchiefs, chustek, ruffles and bibs onto your baby, beach, flies etc. Okrętkowanie service. Other works and accompanying activities necessary to complete implementation and product or service.

 

41 gorseciarstwa Services Product and repair the corsets (excluding orthopaedic corsets), bras, Suspender Belts, pregnancy belts, bathing suits, beach etc.

42 czapnictwo and kapelusznictwo men's product, repair, recycle and refresh the male youth, chłopięcych and children's headgear. of civil, uniformed, school, hats, berets, pilotbird, biretów, with all kinds of materials, including leather, fur and their imitations.

43 the millinery product, repair, recycle and refresh of ladies ' hats, berets, caps, hats and toczków children, etc. headgear with all kinds of materials, including leather, fur and their imitations. The product of artificial flowers and other decorations, the reeds to hats, fantails, garlands, etc. textiles and leather. Scarves sewing as a set of head gear. Sewing and clamping fantails, mortuary and kokard.

44 tailoring services and cover the suits, ladies ' graduated Sewing men's and children's, such as: costumes, jackets, coats, sophisticated weaponry, winter coats, pants, jackets, athletic clothing, inside of prochowce, frock coats, tuxedos, cassocks, uniforms, from any material, including leather and imitation leather products and materials facing pelis by using natural and artificial fur. The payment forms falling. Repair and restoration of clothes and keep warm. Manufacture, repair and renovation of the women's lightweight clothing and childrenswear, as: blouses, dresses, gowns, skirts, trousers, spodniumy, prochowce, windbreakers, aprons, overalls, athletic clothing, beach clothing, teenager's light, etc. Ocieplanej sewing clothing for children up to 6 years. Other works and accompanying activities necessary to complete implementation and product or service.

45 mending and repair clothing, buttons, okrętkowanie, Blowjob, mereżkowanie, corrugation Darning clothes, including mending. Repair of clothing. Blowjob buttons, loops and straps. Manual and machine-okrętkowanie, mereżkowanie, corrugation skirts, blouses and other clothing and curtains and curtains. Wszywanie zipper, buttonhole sewing machine and manual buttonholes, studded tabs and nap.

46 kożuszkarstwa repair, Sewing services, refreshing and decorating kożuchów and their imitations. Sewing, repair and refresh with the scum and imitations. Exercise and forms falling from hides and sheep with hair.

47 cholewkarstwo * modeling and executing parts of the footwear, leather face raw imitation leather products, textiles and others. Repair and remodelling faces part of footwear. Repair of leather products.

48 measuring footwear, shoe refresh and Repair Service from the skin, substitute materials, imitation leather products, textiles, wood, plastics, etc.

49 orthopaedic footwear * Execution, repair and restoration and refreshing orthopaedic footwear (correction, protezowego, mechanic, etc.) with leather and other materials. Forming hooves and uppers to insoles, orthopedic insoles and regeneration device. Repair from the scope of the cloth.

 

50 footwear Repair naprawkowe and refreshing.

51 refresh and renovation of leather and fur products, with the exception of the mechanical cleaning and dyeing of fur products Refresh and renovation of leather or imitation leather products. Repair of leather clothing and skóropodobnej, minor alterations (such as shortening, the contract, the extension). Dyeing. Refreshing fur products or parts thereof. Renovation and repair of articles of fur clothing futrzarskiej, minor alterations. shortening, extension. Hair cleaning, cleaning of the skin (mizdry), dyeing, the stitching and exercise for missing parts.

52 services in the field of mechanical cleaning and dyeing of fur products cleaning and dyeing of fur products in mechanized laundry units using paint and varnish or cleaners.

fellmongery operations services 53 Sewing, repair and renovation of furs, flanges, caps, and other forms falling clothing and accessories fur with leather, semi-precious and ordinary, and their imitations. Sew seat covers, bedspreads, decorative, forms falling makat sidewalks, etc. with fur and with all kinds of losses and waste of fur.

54 rymarstwo, with the exception of the production of tarpaulins and repair product items of decorative and utility (e.g. a harness, saddles, Trakai, Jet-belts and transmission, sporting goods and hunting muzzled, leash, whips, waliz) with leather saddlery and substitute materials. Minor repairs of leather and upholstery.

55 rękawicznictwo-ware gloves, leather and imitation leather products, with the exception of, conservation and sports product, repair and refreshing gloves leather, imitation leather products for women, men and children and contributions felt to gloves made of leather and imitation leather products.

56 the chemistry of the Milling and processing grain and other seeds to specific types and grades of flour, meal, middlings and other cereal products. Preparing cereal grains and other seeds to milling and processing.

57 milling and processing of cereals in the wiatrakach and shot peening the grain Milling and processing of cereals in the wiatrakach, śrutownikach and mlewnikach on certain genera and species of flour, groats and meal. Preparing grain for milling and processing.

58 cotton production from sugar, corn sugar cotton Production the roasting. Roasting maize (corn), with the exception of roasting maize intended for further resale or use as a raw material for manufacturing purposes or services.

59 bookbinding services Binding of books, documents, notebooks, etc., embossing, gilding and colouring and decorations in production processes. Preservation of printed works and repair of damaged cards, books and housing. Lamination. Gluing maps, charts, plans, photographs, etc. The product, blocks, books, scrapbooks, etc. The product decorative boxes and boxes, jewelry cases, sleeves, tapes to table cover, etc. The product folders for files, wrappers, packaging with cardboard and paper and decorated with pulp. Utilities slicing paper, cardboard and any materials in production processes. Other works and accompanying activities necessary to complete implementation and product or service.

60 services in the field of violin making the product, repair, adjustment, maintenance and tuning of stringed instruments and plucked, including the use of electronic components. Manufacture of parts and accessories for stringed instruments and plucked. Repair sleeves and desktops.

61 services for body repair and reconstruction, Championships, maintenance and spare parts for the bodies (with the exception of the electronic organ). Assembling, installing and tuning. Repairing harmoniums.

 

62 product service and repair wind instruments product, processing, repair, renovation and maintenance and tuning, tunable and correction of brass music and wood. Product, processing and assembling parts of assemblies and components for musical instruments brass and wood. Polishing of brass music. Repair desktops and sleeves to the wind instruments.

63 product service and repair of percussion instruments product, alteration, repair, maintenance and tuning and adjustment of percussion instruments. Product, processing and Assembly of parts, assemblies, and subassemblies for percussion instruments. Repair sleeves, desktops and media for percussion instruments.

64 product service and repair harmoniowych instruments and piano product, processing, repair, adjustment, tunable and tuning of instruments, such as pianos, pianos, harpsichords,, klawikordy, pianolas, fisharmonie and all kinds of harmonies, accordions and harmonicas. Manufacturing, processing and Assembly of parts, assemblies and components for harmoniowych instruments and piano. Repair sleeves, desktops and media to harmoniowych instruments and piano.

65 product service and repair musical instruments electrical and electronic product, processing, repair, maintenance and tuning, tunable and rectification of electrical and electronic instruments. klawisety, organ, guitars. Execution, processing and Assembly of parts, assemblies and electronic components for reconditioned instruments. Repair of apparatus and nagłaśniającej electroacoustic (e.g.: amplifiers, speakers, microphones, reverb, multi-channel mixers stereo) associated with the instrument. Checking and validation of instruments and electroacoustic Chamber activities adapt nagłaśniającej apparatus.

66 ortopedyka *


The execution of any work with a range of Orthopedic bandażownictwa and mechanics. The making and repair of the upper and lower limb prostheses, hearing, orthopaedic corsets, abdominal belts and przepuklinowych suspension, prostheses, orthopedic apparatus, etc. Performing parts for prostheses, hearing, orthopaedic corsets, etc.

67 services in the field of Surface Coating painting and anti-corrosive materials protect metal structures, with the exception of means of transport and buildings. Painting furniture and joinery and building elements. paneling, railings, lamperii (not linked permanently with the building). Refinishing coatings. Painting parts, components, assemblies by immersion.

68 utilities manufacture Manufacturing signs shop signs, tables, wywieszek, ads, logos, emblems and templates for various sleepers (sheet metal, glass, wood, plastics, cloth and others), including the technique of gilding and silvering.

69 maintenance and repair items of historical and artistic Performing maintenance and repair all kinds of artistic items deemed historic, such as images, frames, sculptures, furniture, Museum items, weapons, armor, clocks, tapestries, costumes. Other works and accompanying activities, non-redundant to complete execution of the service.

 

70 services in the field of construction: masonry, joinery, roofing, painting, posadzkarskich, associated with betting rounds before the primer must be applied and the walls, izolatorskich, associated with the build and installation of steel constructions-for exercise, repair and demolition of brick buildings, their parts or components. the walls and roofs of different materials. The making and repair of Foundation bench, internal and external plasters, elevation. The execution, repair and demolition of fences and brick and concrete channels, etc. The execution, maintenance and demolition of the chimneys. Laying ceramic tiles, etc. Embedding in the walls and the walls of the woodwork and ironwork. Execution of substrates under floors and concrete floors and cement. The execution scaffolding. The execution of excavations under the construction works. Exercise, reconstruction, repair and demolition of the wooden buildings, structures, bridges, fences. Perform repair and maintenance of wooden walls, roofing and ceilings, flooring with boards and staircase. Execution of wooden structures-stands, platforms, the showman, the wood areas of housing estates and playgrounds. Formwork and stamping concrete and reinforced concrete constructions. Assembly and disassembly of scaffolds and work platforms. The execution framework (formwork) and security by earthworks. Securing wooden elements impregnatami, painted and ogniochronnymi. Opacity and repair all kinds of roofs using traditional and contemporary roofing materials. Perform repair and maintenance of the wooden roof construction. Establishment of the roof insulation. Impregnation of wooden elements of buildings. Setting up, repair and maintenance of drainage facilities. Repair and executing (captive) gutters and flashing elements. The establishment and repair chimney bench. Securing anticorrosive roofing and flashing steel roof elements and other elements. Installation of blinds, burglar film and sunscreen. Laying, repair and maintenance of floors and floors of different materials: wood, stone, ceramics, plastics, concrete, etc. Preparation of substrates under the floor. Laying ceramic tiles on the walls. Painting of the façade and interiors of buildings using a variety of techniques. Preparation of substrates. Painting equipment in buildings. Painting and building elements, furniture, wall coverings, etc. To impose all kinds of wallpapers. Preparation of substrates under wallpapers. Anti-corrosive painting of buildings with metal structure, for example. fences, lanterns, pylons, power devices, etc. The execution scaffolding and safety security. The Sanskrit word for the execution, thermal, acoustic, corrosion and biological construction insulation using all insulation materials. Prepare the work for the implementation of insulation works. Checking and checking the activity of the insulating devices. Removing insulation damage. Drainage drainage repair buildings. Opacity, repair and maintenance of roofs. The execution, repair and maintenance of all elements of the flashing. -Rights and restoration of the roofing thatch. Painting and corrosion of roof elements secure. Making and installation of wires and metal components for the installation of ventilation and air conditioning systems. Repair and maintenance of gutters, downspouts, etc. elements. Making and repairing chimney bench. Other works and accompanying activities necessary to complete implementation of the trim and the service provided.

71-sztukatorstwa services to the public the product building elements with gypsum as: cornices, stucco, sztablatury, etc. Manufacture of plaster castings, statues, carvings, ornaments and inscriptions, and their repair and maintenance. Gypsum product mockups of buildings, models, and parts of the façade. The exercise of ordinary and special plasters precious, making their repair and maintenance. Preparation of various forms. Product items with ornamental plaster. Other works and accompanying activities necessary to complete implementation and product or service.

 

services in the field of 72 to carry bags-for Odgrzybianie and drying of all kinds of works of different techniques. Strengthening the odgrzybionych walls, for example. by a tie. Other works and accompanying activities necessary to complete implementation of the provision.

73 scraping services-for Sanding of floors, wooden staircases etc. -machine or manual. Other works and accompanying activities necessary to complete implementation of the provision.

74-zduństwa services to the population, the demolition and repair of heating furnaces for ceramic and pairs. Construction, demolition and repair of baking ovens, smoke box, dryer, etc. Construction and repair of furnaces (ceramics). Construction of fireplaces. The execution of czopuchów. Renovation and repair of chimneys and smoke channels. Other works and accompanying activities necessary to complete implementation of the provision.

services in the field of 75 installation works related to the setting up of heating, ventilation, air conditioning, installation, wodnokanalizacyjnych, gas, electric and electric fittings-for exercise, repair and maintenance of all kinds of internal and external installation and equipment: water supply, sewerage, central heating, hot water, air conditioning systems, including industrial and special (e.g. kitchen, laundry, dryer). Cleaning performed installation and its protection against corrosion and, if necessary, the position of the thermal insulation. Perform non-standard items. The execution, repair and maintenance of all kinds of internal and external installation and gas appliances, including industrial and special (e.g. the installation of technical gases and compressed air, the Wireless Setup on LPG). Installation cleaning and securing the converters. Painting installation, technical gases in the colors set by the technical supervision. Perform non-standard items. Execution: installation, repair and maintenance of electrical power, light and control and signalling system integration, installation, piorunochronowej and grounded, power lines and telephone cables and overhead, for the electrical and control desktops, installation in the "transformer" and power generators. Installing and maintenance of receivers. Measurements and acceptance tests of the installation, receivers and electrical equipment. Taking measurements of the State of isolation and the effectiveness of zeroing, grounding, etc. Perform the installation and repair of control apparatus-measuring, control and automation. Other works and accompanying activities necessary to complete implementation of the provision.

76 studniarstwo, with the exception of drilling wells with a depth of more than 30 m-for Digging studziennych wells, along with mining spoil either manually or using mechanized equipment. Performing a cover of brick and masonry or other materials. Cleaning, maintenance and disinfection of the well. An exercise in openings of watertight screens well. with silt. Performing with reinforced concrete cover wells with a locked manhole. Installation manual studziennych pump or hydroforowych. Studziennych pumps repair. Assembly and disassembly of the deep-water pumps. The execution of the pillars of the studziennych. Studzien drilling to a depth of 30 m and their housing. Other works and accompanying activities necessary to complete implementation of the provision.

 

77 machine support agricultural production and gardening Exercise using farm machinery, such as the agricultural used area treatments. Orcas, podorywek, bronowań, wałowań, spreading of manure, fertilizer, sowing of cereals and grasses, planting crops, plant opylania chemicals, mowing the grass, cereals, potatoes, sugar beet, wykopków, omłotów, set the heaps, taking yields.

78 services pest plant and animal pest plants and animals of all kinds of ways. chemicals, biological and mechanical.

79 maintenance and care of animals


Ensure the proper maintenance of the animals through the preparation and administration of feed and watering. Grazing animals. Maintaining a clean animal and the premises. Manual and mechanical milking dairy animals. Perform basic zootechnical treatment. Livestock care and home. Grooming dogs and sheep.

80 services of washing, ironing and haughty type curtains washing in water and pressing linen, clothing and curtains, curtains, etc. Prężenie curtains and curtains.

81 services in the field of mangling Maglowanie underwear and curtains, curtains, etc. for hot and cold.

82 services in the field of chemical cleaning and dyeing, except for cleaning and dyeing of fur products, chemical cleaning, stain removal and washing of clothing and other textile products. Chemical cleaning of the skin. Staining, discoloration (bleaching) fabrics, knitted fabrics, yarn, clothing, etc. Dressing products after washing and dyed.

83 wash feather and down Wash feather and down.

84 kominiarstwo cleaning, checking and issuing opinions on the State of the chimney smoke, exhaust,: and ventilation channels that connect the Firebox with kominowymi, przełazowych and chimney nasad. Inspecting the chimney, kominowo-ogrzewczych and ventilation ducts and furnace connections in buildings before putting them to use, search for gaps in the walls of the chimney and vent and check the furnace connections in buildings already in use. Examination of the causes of the malfunctioning of the chimney and channels. Opinions about furnaces and ventilation connection depending on chimney inspection. Cleaning and checking of free-standing chimneys. Cleaning and maintenance of all kinds of furnaces and heating units and furnaces and pipes, as well as niskoprężnych boilers diesel and flues. Smokehouse cleaning. Chimney and ventilation Odgruzowywanie. Burn soot in the chimney ducts. Assembly and disassembly of the chimney liner chimney heads and repair bench.

decontamination service 85, exterminating insects and insect Extermination odszczurzania in living quarters, Office, production, storage, etc. chemicals. Extermination of rodents in the service spaces with chemicals. Decontamination of buildings, livestock premises, cages for farm animals, etc. and epidemiological risk facilities (septic tanks, garbage dumps, etc.).

86 and 87 hairdressers for women and girls and men and boys haircuts, clamping and fryzowanie hair. Clipping and grooming facial hair (beard, moustache). Shaving the face and head. Dyeing and bleaching hair. Dyeing his mustache and beard. Dyeing eyebrows and eyelashes, eyebrows. Computer-based selection of hairstyles. Performing massage of the face and head, except for the massages. Utilities sharpening razors will arise. Wigs product service.

 

88 beauty treatment range from cosmetics, de-stress answer: applying beauty masks, coloring eyelashes and adjusting and coloring your eyebrows, makeup, manicure and pedicure. Treatment cosmetics range straight-run, with appropriate cameras and preparations: skin cleansing facial and back massage, grooming the face, neck, arms, hands, head, etc., beauty mask (for example, astringent, herbal and nutritional). Treatment with a range of medical cosmetics: medicinal skin cleansing with blackheads, remove prosaków and mięczaka eruptions infectious, therapeutic massages, reflex massages, treatments in the field of light-, water-, and electrotherapy, falling within the scope of conservative medical and cosmetics.

89 manicure, pedicure nails shape Broadcast by shortening and opiłowanie. Cut the cuticle, nail painting. Removing lumps of skin and cut nagniotków.

90 photographic services Performing at the plant and outside photography, films and transparencies: portraits, reportage, commemorative, landscapers, technical, etc. Photocopy. Perform the work entrusted to it. Making photographic prints on paper, porcelain, etc. Object does not include the work carried out on video cassettes.

91 view drawings, plans and texts kserografii technique and execution of diazo prints drawings, plans, texts, etc. Światłokopii technique (diazo) and kserografii.

92 cleaning interior cleaning, washing and dusting the premises and furniture. Cleaning and washing of sanitary facilities. Carpet cleaning, etc. Pastowanie-froterowanie.

93 weighing people Weighing people and measure growth by using weights.

94 Determination of dowsing services in the field of water veins pass plot their depth, efficiency and the quality of the water. Detection zones for annoyance. Securing against all sorts of harmful radiation in homes, livestock buildings, factories, etc. and secure greenhouses and gardens from the harmful radiation for plants.

95 services of households household Support in the conduct of household.

 

Annex 5. [QUARTERLY LUMP OF PASTORS]

Annex No. 5 QUARTERLY LUMP of PASTORS RATE DATE [25] in the parishes with a population of Golden rates above to 1 0000 338 1 0000 2 0000 385 2 0000 3 0000 416 3 0000 4 0000 454 4 0000 5 0000 493 5 0000 6 0000 540 6 0000 7 0000 586 7 0000 8 0000 634 8 0000 9 0000 683 9 0000 10 0000 741 10 0000 12 0000 805 12 0000 14 0000

875 14 0000 16 0000 950 16 0000 18 0000 1 030 18 0000 20 0000 1 114 20 0000 1 207 definition: the number of inhabitants it is understood as at 31 December of the year preceding the tax year for which it is paid a lump sum, according to the data of the competent administrations of cities and municipalities, which records the population.

Annex 6. [QUARTERLY LUMP OF VICARS]

Annex 6 of the QUARTERLY REVENUE RATES VICARS LUMP OUT [26] in the parishes with a population Where the seat of the parish is above to the village or town with a population of up to 5 000 in the city with a population over 5 000 to 50 000 50 000 the amount of the rates in the Golden 1 0000 107 215 309 1 0000 3 0000 309 324 324 3 0000 5 0000 324 341 356 5 0000 8 0000 331 356 365 8 0000 10 0000 341 374 383 10 0000 356 383 394 definition: the number of inhabitants it is understood as at 31 December of the year preceding the tax year for which it is paid a lump sum, according to the data of the competent administrations of cities and municipalities, which records the population.

[1] Article. 1 point 4 added by art. 4 paragraph 1 of the law of 9 April 2015, amending the law on income tax from natural persons and certain other laws (OJ poz. 699; ost –: OJ from 2015. poz. 1595). The amendment entered into force on 1 January 2016.

[2] Article. 2 paragraph 1. 1B by art. 4 paragraph 2 of the law of 9 April 2015, amending the law on income tax from natural persons and certain other laws (OJ poz. 699; ost –: OJ from 2015. poz. 1595). The amendment entered into force on 1 January 2016.

[3] Article. the following 3 established by the article. 4 section 3 of the Act of April 9, 2015, amending the law on income tax from natural persons and certain other laws (OJ poz. 699; ost –: OJ from 2015. poz. 1595). The amendment entered into force on 1 January 2016.

[4] Article. 6 (2). 1 added fixed by the article. 4 (1) (a). (a)) of of 10 September 2015 to amend certain laws in connection with the promotion of amicable dispute resolution (OJ poz. 1595). The amendment entered into force on 1 January 2016 and shall apply to the adjustment of revenues and costs of obtaining revenues, derived or incurred before January 1, 2016.

[5] Article. 6 (2). (d) added by article. 4 point 4 (b). (a)) of 9 April 2015, amending the law on income tax from natural persons and certain other laws (OJ poz. 699; ost –: OJ from 2015. poz. 1595). The amendment entered into force on 1 January 2016.

[6] Article. 6 (2). 1E by art. 4 (1) (a). (b)) Act of 10 September 2015 to amend certain laws in connection with the promotion of amicable dispute resolution (OJ poz. 1595). The amendment entered into force on 1 January 2016 and shall apply to the adjustment of revenues and costs of obtaining revenues, derived or incurred before January 1, 2016.

[7] Article. 6 (2). 1F added by art. 4 (1) (a). (b)) Act of 10 September 2015 to amend certain laws in connection with the promotion of amicable dispute resolution (OJ poz. 1595). The amendment entered into force on 1 January 2016 and shall apply to the adjustment of revenues and costs of obtaining revenues, derived or incurred before January 1, 2016.

[8] Article. 6 (2). 7 added by art. 4 point 4 (b). (b)) Act of 9 April 2015, amending the law on income tax from natural persons and certain other laws (OJ poz. 699; ost –: OJ from 2015. poz. 1595). The amendment entered into force on 1 January 2016.


[9] Article. 9. 5 added by article. 4 section 5 of the Act of April 9, 2015, amending the law on income tax from natural persons and certain other laws (OJ poz. 699; ost –: OJ from 2015. poz. 1595). The amendment entered into force on 1 January 2016.

[10] Article. 11 (1). 1 added fixed by the article. 4 paragraph 6 (b). (a)) of 9 April 2015, amending the law on income tax from natural persons and certain other laws (OJ poz. 699; ost –: OJ from 2015. poz. 1595). The amendment entered into force on 1 January 2016.

[11] Article. 11 (1). the following 3 established by the article. 4 paragraph 6 (b). (b)) Act of 9 April 2015, amending the law on income tax from natural persons and certain other laws (OJ poz. 699; ost –: OJ from 2015. poz. 1595). The amendment entered into force on 1 January 2016.

[12] Article. 12 paragraph 1. 1 paragraph 6 added by art. 4, point 7, point (a). (a)) of 9 April 2015, amending the law on income tax from natural persons and certain other laws (OJ poz. 699; ost –: OJ from 2015. poz. 1595). The amendment entered into force on 1 January 2016.

[13] Article. 12 paragraph 1. 5A by art. 4, point 7, point (a). (b)) Act of 9 April 2015, amending the law on income tax from natural persons and certain other laws (OJ poz. 699; ost –: OJ from 2015. poz. 1595). The amendment entered into force on 1 January 2016.

[14] Article. 12 paragraph 1. 9A by art. 4, point 7, point (a). (c)) of the Act of April 9, 2015, amending the law on income tax from natural persons and certain other laws (OJ poz. 699; ost –: OJ from 2015. poz. 1595). The amendment entered into force on 1 January 2016.

[15] Article. 15. 1A are added determined by art. 4 paragraph 2 of the law of 10 September 2015 to amend certain laws in connection with the promotion of amicable dispute resolution (OJ poz. 1595). The amendment entered into force on 1 January 2016 and shall apply to the adjustment of revenues and costs of obtaining revenues, derived or incurred before January 1, 2016.

[16] Article. 15. the following 3 established by the article. 4, point 8 (b). (a)) of 9 April 2015, amending the law on income tax from natural persons and certain other laws (OJ poz. 699; ost –: OJ from 2015. poz. 1595). The amendment entered into force on 1 January 2016.

[17] Article. 15. 3A is added to be fixed by the article. 4, point 8 (b). (b)) Act of 9 April 2015, amending the law on income tax from natural persons and certain other laws (OJ poz. 699; ost –: OJ from 2015. poz. 1595). The amendment entered into force on 1 January 2016.

[18] Article. 15. 8 added by art. 4, point 8 (b). (c)) of the Act of April 9, 2015, amending the law on income tax from natural persons and certain other laws (OJ poz. 699; ost –: OJ from 2015. poz. 1595). The amendment entered into force on 1 January 2016.

[19] Article. 15. 9 by art. 4, point 8 (b). (c)) of the Act of April 9, 2015, amending the law on income tax from natural persons and certain other laws (OJ poz. 699; ost –: OJ from 2015. poz. 1595). The amendment entered into force on 1 January 2016.

[20] Article. 17. 3 added by art. 4 section 9 of the Act of April 9, 2015, amending the law on income tax from natural persons and certain other laws (OJ poz. 699; ost –: OJ from 2015. poz. 1595). The amendment entered into force on 1 January 2016.

[21] Article. 21 paragraph 1. 11. the following point 1 established by the article. 420 law of 15 may 2015 the restructuring Law (OJ poz. 978). The amendment entered into force on 1 January 2016.

[22] Article. 22 paragraph 1. 3 added by art. 4 section 10 of the Act of April 9, 2015, amending the law on income tax from natural persons and certain other laws (OJ poz. 699; ost –: OJ from 2015. poz. 1595). The amendment entered into force on 1 January 2016.

[23] Article. 16, art. paragraph 35. 4, art. 52 paragraph 1. 2 and art. 56 point 4 (b). (e)) shall enter into force on 27 November 1998.

[24] the amount of the rates of the tax card which is the annex No. 3 specified by point 1 of the notice of the Minister of Finance dated 22 October 2015 on the tax card rates, the amount to which you can make provision in certain services with the exception of the benefits to the public, and the quarterly rate of the lump sum of pastors and vicars in 2016 (M.P. poz. 1120). Applies in 2016.

[25] the amount of the rates of the tax card which is the annex No. 5 defined by section 2 of the notice of the Minister of Finance dated 22 October 2015 on the tax card rates, the amount to which you can make provision in certain services with the exception of the benefits to the public, and the quarterly rate of the lump sum of pastors and vicars in 2016 (M.P. poz. 1120). Applies in 2016.

[26] the amount of the rates of the tax card which is the annex No 6 determined by point 3 of the notice of the Minister of Finance dated 22 October 2015 on the tax card rates, the amount to which you can make provision in certain services with the exception of the benefits to the public, and the quarterly rate of the lump sum of pastors and vicars in 2016 (M.P. poz. 1120). Applies in 2016.

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