ACT

of 20 November 1998

a flat-rate income tax on certain income from natural persons

• Metric
• Codified text

Chapter 1

General provisions

Article 1. [ Regulatory scope] 1. The Act regulates the taxation of the flat-rate income tax of certain income (income) obtained by natural persons:

1) carrying out non-agricultural business activities,

2) attaining revenues from the title of the lease, sublease, lease, sublease or other agreements of a similar nature, if these agreements are not concluded as part of an ongoing non-agricultural business activity,

3) being the clergy,

4) [ 1] the attainment of the sales revenue referred to in Article 20 para. 1c of the Act of 26 July 1991. o Income tax on individuals (Dz. U. 2012 r. items 361, of late. zm.), hereinafter referred to as the "Income Tax Act".

Article 2. [ Forms of income tax] 1. Individuals achieving income from non-agricultural economic activities may pay a lump sum income tax in the form of:

1) a lump sum from the records of the records,

2) the tax card.

1a. Natural persons attaining revenues from the contract of rental, subtenancy, lease, sublease or other similar contracts, if these contracts are not concluded in the framework of conducted non-agricultural business activities, may pay a lump sum from records of records.

1b. [ 2] Natural persons achieving the sales revenues referred to in Article 20 para. 1c of the Income Tax Act, may pay a lump sum on the income of the records.

2. The clerical persons, legally recognized confessions, pay the flat-rate income tax on the income of the clergy.

3. Proceeds from income tax paid in the form of a lump sum on the income of the recorded income and the lump-sum income tax on the income of the clergy constitute the revenue of the state budget.

4. Proceeds from the tax card constitute the income of the municipalities.

Article 3. [ Prohibition of mergers of income (revenue)] [ 3] Income (revenue) taxed in flat forms does not link to income (income) from other sources subject to taxation under the Income Tax Act.

Article 4. [ Definitions] 1. The terms used in the determination shall mean:

1) service activities-non-agricultural business activity, the subject of which is the activities included in services in accordance with the Polish Classification of Products and Services introduced by the Regulation of the Council of Ministers of 29 October 2008. on the Polish Classification of Products and Services (PKWiU) (Dz. U. Nr 207, pos. 1293 and No. 220, pos. 1435 and 2009 Nr 33, pos. 256 i No 222, pos. 1753) issued on the basis of art. 40 par. 2 of the Act of 29 June 1995. o public statistics (Dz. U. Nr. 88, pos. 439, with late. zm.), subject to points 2 and 3,

2) gastronomic activities-services related to the preparation of meals and sale of meals and goods,

3. trade service activities-the sale, in the unprocessed state, of previously acquired products (products) and goods, including those which have been packaged or considered for smaller packages by the seller, or spilled into bottles, cans or smaller containers,

(4) manufacturing activities-activities which result in new products, including the sale of products of own production, carried out by a taxable person,

5) goods-commercial goods, raw materials and basic materials, with the following:

(a) commercial goods are goods (products) purchased for further resale, in unprocessed state,

(b) raw materials and basic materials are materials which become the main substance of the finished product in the production process or in the supply of services; materials forming part of the component (assembly) of the product shall also be included in the basic materials or closely linked to the combined product, except that fuels and oils used in transport are not considered to be raw materials and basic materials,

6) proof of purchase-invoices received, receipts, receipts, internal proofs and a description of the goods received,

7) revenue cards-individual (immigrant) cards of employees ' income, carried out by taxpayers making employees of payments of receivables from employment, referred to in art. 12 Income Tax Act,

(8) income tax on general principles-income tax on natural persons, paid on the basis of the basis for calculating the tax referred to in art. 26 Act on Income Tax, and the scale referred to in art. 27 Act on Income Tax,

9) the books-the accounts or the tax book of revenues and disgems, carried out on the basis of the separate provisions,

(10) agricultural holding-agricultural holding within the meaning of the agricultural tax legislation,

11) a free profession-non-agricultural business activities carried out personally by doctors, dentists, veterinary surgeons, dental technicians, felds, midwives, nurses, translators and teachers in the provision of services educational activities for hours, if this activity is not performed in favour of legal persons and organisational units without legal personality or in favour of natural persons for the purpose of their activities non-agricultural business, except that for personal execution the free profession is considered to be engaged in the performance of the activities without being recruited on the basis of contracts of employment, contract contracts, work contracts and other contracts of a similar nature of persons who carry out activities related to the nature of the profession concerned,

12) non-agricultural economic activity-non-agricultural economic activity within the meaning of the Income Tax Act,

13) the tax office-the tax office, with the assistance of which the taxpayer responsible for the tax office is carrying out his tasks.

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

3. In order to document the purchase of goods, the provisions concerning the tax return of the book of revenue and of the disgems shall apply accordingly.

4. Whenever the term "ex" is used on the symbol of a given grouping of PKWiU, this means that the range of products or services is narrower than the one specified in this grouping.

Article 5. [ Exclusion of the obligation to hold books] Taxable persons subject to the rules laid down in the Act shall not be obliged to keep the books unless the provisions of the Act provide otherwise.

Chapter 2

Flat-rate on record revenues

Article 6. [ Conditions for the payment of the lump sum from revenues] 1. [ 4] Flat-rate taxation on recorded income shall be subject to the income of natural persons in non-agricultural economic activities as referred to in Article 4. 14 Income Tax Act, subject to paragraph. 1e and 1f, including, where this activity is carried out in the form of a civil partnership or a company of natural persons, hereinafter referred to as 'the company'.

1a. The flat-rate taxation on recorded income shall also be received or placed at the disposal of the taxpayer in the calendar year of the money and cash value and the value of the benefits received in kind and other free of charge benefits under the contract of rent, sublease, lease, sublease or other agreements of a similar nature. For the determination of the value of the received benefits in kind and other free of charge benefits under those contracts, Article 1 11 (1) 2-2b of the Income Tax Act.

1b. Revenue received under the contract of lease, sublease, lease, sublease or other agreements of a similar nature referred to in paragraph. 1a, they shall be taxed in the form of a lump sum on income recorded also if they are obtained by the taxable persons referred to in Article 4. 8 ust. 1.

1c. to the revenue referred to in paragraph 1. For differences in exchange rates, Article 1 (1) shall apply mutatis mutandis. 24c of the Income Tax Act, except that the negative exchange rate differences referred to in art. 24c of the Income Tax Act, they reduce the revenues obtained in the tax year in which these differences arose.

1d. [ 5] The income referred to in Article 4 shall also be subject to the flat-rate taxation on the revenue. 20 para. 1c of the Income Tax Act.

1e. [ 6] If, during the settlement period, the taxable person is required to make a reduction in revenue under Article 14 para. 1m of the Income Tax Act, the taxpayer has not achieved revenue or the revenue achieved is lower than the amount of the reduction, the taxpayer makes a reduction in subsequent settlement periods.

1f. [ 7] If the correction referred to in Article 14 para. 1m of the Law on Income Tax, follows the change of the form of taxation on taxation in the form of a tax card or taxation on a general basis, or taxation on the principles laid down in the Act of 24 August 2006. of the tonnage tax (Dz. U. of 2014 items 511 and 2015 items 211), a reduction or increase in revenues shall be made in the last trading period before the change in the form of taxation.

2. (deleted).

3. (deleted).

4. The travelers pay in the tax year a lump sum on the revenues recorded from the activities mentioned in the paragraph. 1, if:

1) in the year preceding the tax year:

(a) they have received revenues from this activity, carried out solely on their own, of a maximum of EUR 150 000, or

(b) they obtained revenues exclusively from activities carried out in the form of a company, and the sum of the company's shareholders ' revenues from that activity did not exceed EUR 150 000,

2) they will start operating in the tax year and do not benefit from taxation in the form of a tax card-regardless of the amount of income.

5. If the taxpayer in the year preceding the tax year ran the activity himself, and also in the form of a company, it pays in the fiscal year a lump sum from the records of the records:

1) separately from activities carried out by itself and separately from activities carried out in the form of a company, when it meets the conditions set out in the mouth. 4 (1), or

2) from activities performed on its own, when it meets the condition set out in the mouth. 4 point 1 lit. (a), and from activities carried out in the form of a company, where it meets the condition laid down in paragraph 1 4 point 1 lit. (b)

6. The lump sum from the income is also paid to taxpayers who, in the year preceding the tax year, carried out the activity by themselves or in the form of a company from which revenues were taxed only in the form of a tax card, or for the part of the year was taxed in the form of a tax card and for part of the year on the general basis, and the total revenues in the year preceding the tax year did not exceed the amount of 150 000 euros; in these cases the revenues taxed in the form of a tax card shall be calculated only on the basis of invoices or accounts issued. The provisions of paragraph 1 shall apply mutatis mutandis to taxable persons. 4 and 5.

7. [ 8] Where the revenue referred to in paragraph is attained. 1d, including in the context of joint ownership, joint ownership, joint use of crops, breeding or rearing or in the framework of a joint venture, the provisions of the paragraph. 4 and 5 shall apply mutatis mutandis.

Article 7. [ Start of business in fiscal year] 1. taxable persons commencing in a tax year who, in the previous fiscal year, have not carried out their activities, the taxation of the lump sum on the income recorded shall be applied from the date of obtaining the first revenue. In the case of a newly created company for starting up the business, the date of the first revenue received by that company shall be deemed to be

2. Does not constitute the beginning of the activity in the tax year:

1) the total or partial change of the industry or the object of the activity,

2) change of a company agreement or change of an accomplice.

Article 8. [ Exclusion of taxation in flat form] 1. Taxation in the form of a lump sum on the income recorded, subject to art. 6 para. 1b shall not apply to taxable persons:

1) to pay tax in the form of a tax card under the rules set out in Chapter 3,

2) benefiting, on the basis of separate provisions, from periodic exemption from income tax,

(3) achieving, in whole or in part, revenue from:

(a) keeping pharmacies,

(b) the lending activities under the pledge (carrying out lombards),

(c) the purchase and sale of foreign exchange values,

(d) the conduct of non-agricultural economic activities in the field of professional activities other than those referred to in Article 3 (1 4 par. 1 point 11,

(e) the provision of services listed in Annex No 2 to the Act,

(f) activities in the field of trade in parts and accessories for motor vehicles,

4) producing products which are subject to excise duty, on the basis of separate provisions, with the exception of the generation of electricity from renewable energy sources,

5) undertaking the exercise of activity in the fiscal year after the change of activity performed:

(a) on his own business in the form of a company with a spouse,

(b) in the form of a company with a spouses for activities carried out by one or each of the spouses,

(c) by the spouse itself, for the activities carried out by the other spouse alone.

-if the spouse or spouses prior to the change paid the income tax on the general basis for the pursuit of that activity,

6. start-up, either alone or in the form of a company, if the taxable person or at least one of the accomplices, prior to the start of his business in the tax year or in the year preceding the tax year, has carried out in the course of employment relationship or a cooperative relationship of work activities falling within the scope of activities of a taxable person or a company.

2. If the taxable persons mentioned in the paragraph are replaced. 1 point 6 do not intend to pursue activities in favour of former or current employers, may until the date of commencence of the activities referred to in art. 7, notify the Governor of the tax office competent according to the place of residence of the taxpayer on the use of taxation in the form of a lump sum on the income recorded. Where a taxable person or a company makes a sale of commercial goods or products or receives income from the provision of services to a former or current employer, he shall lose the right to a lump sum from the income recorded and starting from the day of acquisition this revenue by the end of the tax year pays the income tax on the general principles.

3. If the taxable person in the year preceding the tax year has not obtained the income from the activity referred to in the paragraph. 1 points 3 and 4, it loses in the fiscal year the right to tax in the form of a lump sum on income recorded on the date of obtaining the income from those activities and from that date pays the income tax on the general principles.

4. (deleted).

5. (deleted).

6. (repealed).

7. (repealed).

Article 9. [ Statement of Tax Selection] 1. Written declaration of choice of taxation in the form of a lump sum from the revenue recorded for a given tax year the taxpayer shall submit to the Head of the tax office competent according to the place of residence of the taxpayer, not later than 20 January the tax year. If the taxpayer starts conducting non-agricultural business activities, the statement may submit under the provisions on freedom of economic activity, and if the taxpayer has not made a statement on the basis of these provisions-written the statement shall be submitted to the Head of the tax office of the taxable person's place of residence no later than the date of first revenue. If, by 20 January of the fiscal year, the taxable person has not notified the liquidation of an economic activity or has not chosen a different form of taxation, he shall be deemed to continue to be engaged in an activity taxed in the form of a lump sum on revenue. Records shall be kept.

2. The statement referred to in the paragraph. 1, in the case of operating in the form of a company, shall consist of all the members of the tax offices competent according to the place of residence of each of the members. The members of the civil partnership of natural persons starting to carry out an economic activity a declaration of choice of taxation in the form of a lump sum on the income registered may submit on the basis of the provisions on the freedom of economic activity.

3. In the case of commenctions of economic activity during the tax year and the failure to submit within the specified time limit the statement (application) referred to in paragraph. 1 or in Art. 29 par. 1, the taxable person shall be obliged to establish the appropriate books and to pay the tax on the rules laid down in the Income Tax Act.

4. In the event of the achievement of the revenues referred to in art. 6 para. 1a, the provisions on the declaration of choice of taxation in the form of a lump sum on the income recorded shall apply accordingly, with the fact that the taxable person starting to achieve such income during the tax year shall submit a written statement of the choice of taxation in the form of a lump sum from the income recorded for a given tax year to the chief of the tax office competent according to the place of residence of the taxpayer no later than the 20th day of the month following the month in which he reached first revenue from that title, or until the end of the tax year, if the first such revenue reached the fiscal year in December.

5. [ 9] In the event of the achievement of the revenue referred to in Article 6 para. 1d, the provisions concerning the declaration of choice of taxation in the form of a lump sum on the revenues recorded by taxable persons engaged in non-agricultural economic activities shall apply mutatis mutandis.

Article 10. [ Income Tax Exemptions] Exemption from income tax referred to in Article 21 (1) 1 points 43, 46, 47a, 111, 114, 122, 125, 129, 136 and 137 of the Income Tax Act, shall apply mutatis mutandis to taxable persons who pay a lump sum from the income recorded in the accounts.

Article 11. [ Deduction of loss and revenue from revenue] 1. [ 10] Taxable person obtaining the income mentioned in Article 6 para. 1, 1a and 1d, which pays a lump sum on recorded income, may deduct from the income the loss referred to in art. 9 ust. 3 and 3a of the Income Tax Act, and the expenditure referred to in Article 3. 26 par. 1 Income Tax Act, if they have not been deducted from income or have not been included in the costs of obtaining revenues under the provisions of the Income Tax Act.

2. In the case of deductions from the income referred to in paragraph. 1, the provisions of Article 1 shall apply mutatis mutandis. 9 ust. 3 and 3a and art. 26 par. 5-7h, 13b and 13c of the Income Tax Act.

3. [ 11] Where the taxable person obtains the income listed in Article 6 para. 1, 1a or 1d, which is taxed at different rates, and makes deductions from income, the deductions are made from each type of income in the same proportion as in the tax year the respective revenues are taxed at different rates in the general amount of revenue.

Article 12. [ flat-rate amount] 1. The lump sum from the records of the records shall be:

(1) 20% of the revenue to be attained in the free trade,

2) 17% of the revenue from the provision of services:

a) the reproduction of computer media information (PKWiU 18.20.30.0),

(b) mediation in:

-wholesale of passenger cars and vans on the Internet (PKWiU 45.11.41.0),

-other wholesale sales of passenger cars and vans (PKWiU 45.11.49.0),

-wholesale sales of other motor vehicles (excluding motorcycles) operated by the Internet (PKWiU 45.19.41.0),

-other wholesale sales of other motor vehicles, excluding motorcycles (PKWiU 45.19.49.0),

-wholesale of parts and accessories for motor vehicles, excluding motorcycles (PKWiU 45.31.20.0),

-the sale of motorcycles and parts and accessories thereof (PKWiU 45.40.40.0),

(c) wholesale trade brokering (PKWiU Group 46.1), subject to Annex no 2 to the Act,

d) parking lot (PKWiU 52.21.24.0), handling of radio-taxi-call headquarters (PKWiU ex 52.21.29.0), piloting in the maritime and coastal waters (PKWiU ex 52.22.13.0), piloting in inland waters (PKWiU ex 52.22.14.0),

e) related to accommodation (PKWiU Division 55), subject to Annex No. 2 to the Act,

(f) relating to the issuing of:

-packages of computer games (PKWiU ex 58.21.10.0), excluding publishing of computer games in on-line mode,

-system software packages (PKWiU 58.29.1),

-packages of utility software (PKWiU 58.29.2),

-computer software downloaded from the Internet (PKWiU ex 58.29.3), with the exception of on-line download,

g) related to consulting in the field of computer hardware (PKWiU 62.02.10.0), related to software (PKWiU ex 62.01.1), covered by the group "Original computer software" (PKWiU 62.01.2), related to advising on software (PKWiU ex 62.02), in the scope of software installation (PKWiU ex 62.09.20.0), related to network management and IT systems (PKWiU 62.03.1),

(h) the processing of data (PKWiU ex 63.11.1), the transmission of audiovisual streams via the Internet (PKWiU 63.11.2),

(i) for the management of immovable property (PKWiU 68.32.1), subject to Annex no 2 to the Act,

(j) renting and leasing:

-passenger cars and vans, without the driver (PKWiU 77.11.10.0),

-other motor vehicles (excluding motorcycles), without a driver (PKWiU 77.12.1),

-means of water transport without crew (PKWiU 77.34.10.0),

-means of air transport without crew (PKWiU 77.35.10.0),

-rail vehicles (without service) (PKWiU 77.39.11.0),

-containers (PKWiU 77.39.12.0),

-motorcycles, caravans and cars with a residential part, without a driver (PKWiU 77.39.13.0),

(k) by temporary employment agencies (PKWiU 78.20.1), other related to the provision of employees (PKWiU 78.30.1),

(l) by travel agents and travel agents (PKWiU 79.11.1), agents and travel agents for booking accommodation, cruises and package tours (PKWiU 79.11.2), by organizers of tourism (PKWiU 79.12.1), related to the promotion of tourism (PKWiU 79.90.11.0), in tourist information (PKWiU 79.90.12.0), by tour pilots and tour guides (PKWiU 79.90.20.0), in the area of reservation real estate in co-ownership (PKWiU 79.90.31.0),

(m) servicing of the property on request, consisting of, among others, maintaining order in buildings, control of heating systems, ventilation, air conditioning, performing minor repairs (PKWiU ex 81.10.10.0), subject to Annex No. 2 to the Act, disinfecting and blunting pests (PKWiU 81.29.11.0),

n) photographic (PKWiU 74.20), subject to Annex No. 2 to the Act,

o) admission of telephones (PKWiU 82.99.12.0), telephone centers (call center) (PKWiU 82.20.10.0), duplication (PKWiU 82.19.11.0), related to the organization of congresses, fairs and exhibitions (PKWiU 82.30),

(p) counselling for children concerning educational problems (PKWiU ex 85.60.10.0),

(r) social assistance:

-without accommodation in the area of visits and home assistance provided to the elderly by ad hoc institutions (PKWiU ex 88.10.11.0),

-without accommodation in the area of daily care provided to the elderly by an institution of an ad hoc nature (PKWiU ex 88.10.12.0),

-without accommodation connected with professional adaptation for disabled persons (PKWiU 88.10.13.0),

-without accommodation in the field of children's counselling, not elsewhere classified (PKWiU 88.99.11.0),

-ad hoc without accommodation (PKWiU 88.99.12.0),

-without accommodation related to the professional adaptation for the unemployed (PKWiU 88.99.13.0)

-subject to points 1 and 3 to 5,

(3) 8,5%:

(a) the revenue referred to in Article 6 para. 1a,

(b) revenues from service activities, including revenue from catering activities for the sale of beverages with an alcoholic strength of more than 1,5%, subject to points 1, 2, 4 and 5 of and Annex No 2 to the Act,

(c) revenue related to the fight against fires and fire prevention (PKWiU 84.25.11.0),

(d) income from the provision of preschool education services (PKWiU 85.10.10.0),

(e) the revenue from the provision of services related to the activities of botanical and zoological gardens and the areas and objects of nature conservation (PKWiU 91.04.1),

(f) the proceeds of the activity consisting in the manufacture of objects (products) from the material entrusted by the procuring entity,

(g) commission obtained by the commissioner from the sale on the basis of a commission contract,

(h) a commission obtained by the press colporteer on the basis of a contract for press coverage,

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

(4) 5,5%:

(a) revenue from manufacturing, construction or cargoes of vehicles with a capacity of more than 2 tonnes,

b) obtained commissions from trading activities in the scope of sale of one-time municipal transport tickets, postage stamps for monthly tickets, postage stamps, tokens and magnetic cards to vending machines,

(c) the revenue referred to in Article 14 para. 2 para. 14 of the Income Tax Act,

(5) 3,0% of revenue:

(a) from the catering business, with the exception of the proceeds from the sale of beverages with an alcoholic strength of more than 1,5%,

(b) from the service activities in the field of trade,

(c) from the provision of services related to animal production (PKWiU 01.62.10.0),

(d) the activities of marine and flood fishermen with regard to the sale of fish and other raw materials from their own catches, with the exception of the sales of canned fish and fish preserves and other raw materials from catches,

(e) referred to in Article 14 para. 2 points 2 and 5 to 10 of the Law on Income Tax,

(f) from the paid divestment of movable assets used in non-agricultural economic activities, even if they were withdrawn from that business prior to the sale, and between the first day of the month following the month in which they were transferred, the the assets were withdrawn from the activity and the date of disposal of the assets was not six years old, which:

-permanent measures included in the list of fixed assets and intangible assets,

-the components of the assets referred to in Article 22d par. 1 Income Tax Act, excluding ingredients whose initial value, determined in accordance with art. 22g of the Act on Income Tax, does not exceed 1500 PLN,

-the assets which, having regard to the estimated period of use equal to or less than one year, have not been included in fixed assets or intangible assets,

6) [ 12] 2% of the revenue referred to in Article 6 para. 1d.

2. The flat-rate tax referred to in paragraph 2. 1, it shall be collected without deducting the income of the acquisition costs.

3. If the taxable person required to keep a record of income is established, the proceeds of which are taxed at the various rates specified in the paragraph shall be carried out. 1, a lump sum on recorded income shall be determined at the rate applicable to the revenue of each activity, provided that the revenue records are carried out in such a way as to enable the revenue from each activity to be determined. Where the taxable person referred to in the preceding sentence does not keep records in such a way as to ensure that the income for each activity is determined, the lump sum on the income recorded shall be 8,5% of the revenue, including that, in the case of attainment, the income of the taxable person shall not be subject to any also the revenue referred to in paragraph 1. In the case of revenue referred to in paragraph 1, the lump sum shall be 20% or 17% in the event of the revenue referred to in paragraph 1. 1 point 2.

4. (deleted).

5. The revenue from participation in the company in respect of each taxpayer shall be determined in proportion to its right to participate in profit. In the absence of any contrary evidence, the rights to participate in the profit shall be deemed to be equal.

5a. [ 13] The provisions of the paragraph 5 shall apply mutatis mutandis in the event of the attainment of the revenue referred to in Article 3. 6 para. 1d, in the context of joint ownership, joint possession, joint use of crops, breeding or rearing or in the framework of a joint venture.

6. The principle referred to in paragraph. 5, also applies to spouses, between which there is a financial partnership, attaining the revenues referred to in art. 6 para. 1a, unless they submit a written declaration of taxation of the total revenue by one of them.

7. The statement referred to in the paragraph. 6, shall be submitted to the competent Governor of the tax office by 20 January of the fiscal year at the latest, and in the case of commencement of the achievement of the income during the tax year at the time of the first payment on a lump sum from the records of the accounts.

8. The choice of the principle of taxation of the total income by one of the spouses expressed in the statement referred to in the paragraph. 6, shall be valid for the payment of the lump sum from the revenue recorded for the whole of the tax year, unless the division of the property of the spouses has been split up or the subject of the contract has been split up by the court of separation as a result of the divorce or the decision of the court of separation. spouses in which they have not been obliged to make a lump-sum payment on the income of the accounts.

8a. The choice of the principle of taxation of the total income by one of the spouses, expressed in the statement referred to in the paragraph. 6, shall also apply to the following years, unless, by 20 January of the tax year, the spouses notify in writing the competent warden of the tax office of the resignation from taxation of the whole of the income by one of the spouses.

9. The principles set out in the paragraph. 5 shall apply mutatis mutandis to the tax credits related to the activities carried out in the form of a company.

9a. [ 14] The provisions of the paragraph 6-9 shall apply mutatis mutandis to taxable persons attaining the revenues referred to in Article 3. 6 para. 1d.

10. In the case of a paid transfer of property rights or property which are:

1) permanent or intangible assets, subject to recognition in the list of fixed assets and intangible assets,

2) the components of the assets referred to in Article 22d par. 1 Income Tax Act, excluding ingredients whose initial value, determined in accordance with art. 22g of the Act on Income Tax, does not exceed 1500 PLN,

(3) the assets which, having regard to the expected period of use equal to or less than one year, have not been included in fixed assets or intangible assets,

(4) components of the property constituting cooperative right to the business premises or participation in such law which are not included in the list of fixed assets and intangible fixed assets

-irrespective of the period of their acquisition, the lump-sum allowance shall be 10% of the revenue obtained, even if they are withdrawn from non-agricultural economic activities prior to the sale, and between the first day of the month following that of the sale of the income received, the month in which the asset was decommissioned, and the date of its disposal was not six years.

10a. In the case of the payment of a sale of a residential building, its part or a share in such a building, a dwelling constituting a separate property or a share in such premises, land or land participation, or the right of use of the perpetual land or participation in such law, related to the building or premises, the cooperative ownership of the right to a dwelling or participation in such law and the right to a single-family house in a housing cooperative or a participation in such law used in non-agricultural economic activities-if the divestment of the sale is completed within a period of five years from the end of the calendar year in which the acquisition or construction took place-Article 3 (1) (a) of the Regulation shall apply. 21 (1) 1 point 131 and art. 30e Income Tax Act.

10b. The lump sum from the income referred to in paragraph. 10, shall be paid without notice within the time limit referred to in art. 21 (1) 1 or 1a, for the account of the tax office, by means of which the chief of the tax office competent according to the place of residence of the taxpayer performs his tasks.

11. (repealed).

12. Rules of Art. 27 ust. 8-9a of the Income Tax Act shall be applied mutatis mutandis.

Article 13. [ Contributions to health insurance] 1. The flat-rate revenue shall be reduced in the first place by the amount of the premium to the health insurance paid by the taxable person referred to in Article 3. 27b par. 1 Income Tax Act, if it has not been deducted from income tax.

2. Where the reduction referred to in paragraph is to be made, 1, the provisions of Article 1 shall apply mutatis mutandis. 27b par. 2-4 of the Law on Income Tax.

Art. 13a. [ Relevant application of the provisions] To the flat rate on the income recorded, reduced in accordance with art. 13, the Article shall apply mutatis mutandis. 27g of the Income Tax Act.

Article 14. (repealed).

Art. 14a. (repealed).

Article 14b. (repealed).

Article 15. [ Revenue records] 1. The travelers and companies, whose shareholders are taxed in the form of a lump sum from the income recorded, are obliged to hold and store evidence of the purchase of goods, maintain a list of fixed assets and intangible assets, equipment records and, separately for each fiscal year, income records, hereinafter referred to as "records", subject to paragraph (1) (a) (c) of the basic regulation, 3 and 3a.

1a. [ 15] Taxpayers who are shipping entrepreneurs within the meaning of the Act of 24 August 2006. with a tonnage tax which is subject to tonnage tax and other activities which are taxed on a flat-rate basis, the income subject to tonnage tax shall be recorded in the records of the records. a flat rate on the income recorded.

2. The obligation to keep records shall arise from the date on which the tax treatment in the form of a lump sum is applied from the records of the records.

3. [ 16] The obligation to keep records shall not apply to taxable persons who achieve the income referred to in Article 4. 6 para. 1a, if their amount is based on a written agreement, and of taxable persons who achieve the revenue referred to in Article 3 (1) of the EC treaty. 6 para. 1d.

3a. The obligation to keep records of equipment shall not apply to taxable persons who achieve the income referred to in Article 4. 6 para. 1a and 1d. [ 17] Where, at the same time, these taxable persons achieve the revenues referred to in Article 6 para. 1, the equipment records shall consist exclusively of equipment related to the non-agricultural activities carried out.

4. The Ewidence and the evidence on the basis of which the entries in the records are made, as well as the evidence of the purchase referred to in paragraph. 1, must be kept at the place of business or, if the activity is carried out in the form of a company, in the place indicated by the taxable person or of the taxable persons, either as their registered office or in the accounting office to which the activity is entrusted Records. If, on behalf of the taxable person, the keeping of records has been entrusted to the accounting office, the taxpayer is obliged within 7 days from the day of conclusion of the contract with the accounting office to notify the competent warden of the tax office, indicating in the notification of the name and address of the office and the place (address) of the keeping of the records and of the evidence relating to its conduct.

5. The endowing of equipment shall consist of tangible assets related to non-agricultural business activities, not included in fixed assets, the initial value of which, within the meaning of art. 22g of the Act on Income Tax, exceeds 1500 PLN, hereinafter referred to as "equipment".

6. The residence of the equipment shall include at least the following particulars: the sequence number of the entry, the date of acquisition, the number of the invoice or the account, the name of the equipment, the purchase price of the equipment or the cost of production, the date of liquidation, including the date of sale, or donations, and the reason for the decommissioning of the equipment.

7. The taxpayers who lost or waived the right to lump sum tax on income tax in the form of a tax card in the course of the fiscal year, or put on the first time the records of the equipment, are valuing the equipment at the price of the purchase or at the market value of the day on which the records are established.

8. [ 18] Taxable persons achieving the revenues referred to in Article 6 para. 1d, are required to carry out separately for each tax year a record of sales of plant and animal products containing at least: the number of the following entry, the date of receipt of the income, the amount of the revenue, the revenue accruing from the beginning of the year. Daily revenues shall be recorded on the day of sale.

9. [ 19] The records of the sales referred to in paragraph 1. 8, it shall be held at the place of sale of processed plant and animal products.

Article 16. [ Delegation] The Minister responsible for public finance shall determine, by means of a regulation:

(1) the manner in which the records are kept, the detailed conditions to which the records must be kept, in order to provide evidence in the tax proceedings, the way in which the revenue is recorded and the calculation of the lump-sum due on the income recorded,

2. the manner in which the list of fixed assets and the intangible assets referred to in Article are to be carried out. 15 para. 1,

3) (deleted).

Article 17. [ Revenue Estimate] 1. In the case of not keeping the records or conducting it not in accordance with the conditions required to be considered as evidence in the tax proceedings, and also in the case of determining the existence of the taxable persons of the taxable person referred to in art. 25 of the Income Tax Act, the tax authority will determine the value of unsanctioned revenue, including in the form of an estimate, and will determine from that amount the lump sum in accordance with the mouth. 2.

2. The lump sum referred to in the paragraph. 1, represents five times the rates referred to in Article 3. 12 which would be applied to the income in the case of its filing; this lump sum may not be higher than 75% of the income referred to in paragraph 1. 1.

3. [ 20] In the case of non-keeping of the sales records referred to in Article 15 para. 8, or conduct it not in accordance with the conditions required to be considered as evidence in the tax proceedings, the tax authority will determine the value of the undisclosed income, including in the form of an estimate, and will determine from that amount the lump sum in the amount the five times the rate referred to in Article 12 (1) 1 point 6.

Article 18. (deleted).

Article 19. (deleted).

Article 20. [ Table of nature] 1. The Podatnica, obtaining the revenues mentioned in art. 6 para. 1, they are obliged to draw up an inventory from the nature of commercial goods, materials (raw materials) of primary and auxiliary materials, semi-finished products, production in progress, finished products, shortages and waste, hereinafter referred to as "censuses by nature", at the date of record keeping and on the end of each fiscal year. The list by nature should also be drawn up in the event of a change of the partner's or the company's contract changes, as well as on the date of liquidation.

2. The list of the nature should contain at least the following data: name and name of the owner of the establishment (company name), date of drawing up of the census, number of the following items of the physical count sheet by nature, detailed determination of the goods and other ingredients mentioned in the mouth. 1, the unit of measurement, the quantity found at the time of the census, the price in zlotys and the groves for the unit of measurement, the value resulting from the multiplication of the quantity of the goods by its unit price, the total value of the inventory by nature, and the clause "Table of complete at position ...", the signatures of the persons drawing up the census and the signature of the owner of the establishment (s).

3. The subatter shall measure the goods and other assets covered by the inventory by nature at the purchase price or at market prices from the date of the census, if they are lower than the purchase price, and when it is not possible to fix the purchase price. The purchase price shall mean the price that the purchaser pays for the assets purchased, minus the goods and services tax, deductible in accordance with the separate provisions and, when imported, increased by the duty and excise duty payable, levies and additional customs duties, and in the case of receipt of the asset by way of a donation or inheritance, a value corresponding to the purchase price of the same or a similar component.

4. The subject is obliged to make the valuation at the latest within 14 days from the date of completion of the inventory by nature.

5. The subject shall be entered in the register of the list by nature according to the various types of its components or in one item (sum), if a separate detailed statement of each of its components has been drawn up on the basis of the inventory. This statement should be kept together with the records.

6. In the event of notification by the Governor of the tax office about the liquidation of the business activity, including in the form of a non-legal entity, or a notice of the occurrence of an accomplice from a non-legal entity, the provision of art. 24 ust. 3a of the Law on Income Tax shall apply mutatis mutandis.

7. List referred to in art. 24 ust. 3a of the Income Tax Act, shall also be drawn up on the date of conversion of a trader who is a natural person in a single capital company.

Article 21. [ Taxable obligations] 1. The travelers are required each month to calculate the lump sum from the income recorded and pay it to the account of the tax office by the deadline of the 20th of the following month, and for the month of December-at the time of submission of the testimony.

1a. The travelers can calculate the lump sum from the income recorded and pay it to the account of the tax office by the deadline of 20 the following month after the end of the quarter, for which the lump sum is to be paid, and for the last quarter of the fiscal year-in the time limit for giving evidence.

1b. The principle referred to in paragraph 1. 1a, may apply only to taxable persons whose income received from its own activities or the revenues of the company, in the year preceding the tax year, has not exceeded the equivalent amount of EUR 25 000.

1c. The taxpayers who have chosen to pay a lump sum every quarter shall be obliged by 20 January of the fiscal year to notify the taxpayer of the tax office of the taxpayer who is the person who is resident. If, by 20 January of the fiscal year, the taxable person did not report the liquidation of his business, he or she did not choose another form of taxation or did not notify the Head of the tax office of the termination of the lump-sum payment on a quarterly basis, he shall be deemed to have been that it still pays a lump sum in this way.

1d. A subject which, on the basis of the provisions on the freedom of economic activity, suspended the pursuit of economic activities, shall be exempt, in respect of that activity, from the obligations arising out of the mouth. 1 or 1a for the period covered by the suspension.

1e. A subatter who is a natural person who is an associate of an open company, if the company suspended the pursuit of business activity on the basis of the provisions on freedom of business activity, is exempt, in the scope of that activity, from the duties resulting from the mouth. 1 or 1a for the period covered by the suspension.

1f. Paragraph Recipe 1e shall apply if the taxable person who is an associate of the public company, no later than 7 days from the date of submission of the application for entry for information on the suspension of the business activity under the provisions on freedom of activity economic, shall inform in writing the competent warden of the tax office of the period of suspension of the exercise of that activity.

1g. The lump sum on the revenue recorded concerning the period of suspension referred to in paragraph 1. 1d and 1e, in a given tax year, the taxpayer is obliged to calculate and deposit on the account of the tax office after the resumption of the business activity, within the time limit:

1) by the 20th day of the month following the month in which the business activity is resumed-in the case of the taxpayers referred to in paragraph 1. 1;

2) by the 20th day of the month following the quarter in which the business activity was resumed-in the case of the taxpayers referred to in paragraph. 1a.

1h. If the resumption of the business operation takes place in the last month of the fiscal year, the lump sum on the evidenced income of the period of suspension referred to in paragraph. 1d and 1e, in a given tax year, the taxpayer is obliged to calculate and pay on the account of the tax office within the period referred to in paragraph. 2. At the same time, the lump sum on the income recorded shall be calculated and paid to the account of the tax office of the taxable persons referred to in paragraph 1. 1a, if the resumption of the business operation takes place in the last quarter of the fiscal year.

1i. Where the resumption of economic activity takes place in the year following the tax year in which the suspension is initiated, the lump sum shall be based on the income recorded:

1) for the period of suspension in the tax year in which the suspension has begun, the taxpayer is obliged to calculate and deposit within the time limit referred to in paragraph. 2;

2. falling for the period of suspension in the fiscal year in which the business activity is resumed, the taxpayer is obliged to calculate and pay on the rules referred to in paragraph. 1g and 1h.

1j. Where the resumption of economic activity takes place in the following year two years after the tax year in which the suspension has begun, the lump sum shall be based on the income recorded:

1) for the period of suspension in the tax year in which the suspension has begun, the taxpayer is obliged to calculate and deposit within the time limit referred to in paragraph. 2;

2) for the period of suspension in the fiscal year following the year in which the suspension was initiated, the taxpayer is obliged to calculate and deposit within the time limit referred to in paragraph. 2;

3) falling for the period of suspension in the fiscal year in which the business activity is resumed, the taxpayer is obliged to calculate and pay on the rules referred to in paragraph. 1g and 1h.

2. The travelers are obliged to lodge at the tax office:

1) (deleted),

2. testimony according to the established formula of the amount of the income obtained, the amount of the deductions made and the amount of the lump sum due from the income recorded-by the date of 31 January of the following year.

2a. If the taxpayer, calculating the tax due, made deductions from the income or lump sum, and then received a refund of the amounts deducted (in whole or in part), in the tax return submitted for the tax year in which he received the refund, the count Accordingly, the amounts previously deducted.

3. When calculating the lump sum from the revenue recorded for the individual months, the taxable persons may take account of the deductions and reductions referred to in Article 3. 11 and 13.

3a. (repealed).

3b. (repealed).

3c. (repealed).

3d. (repealed).

4. The lump sum from the income recorded resulting from the testimony is the tax due for the given tax year, unless the head of the tax office issues a decision in which it determines the other amount of tax.

5. In the event of failure to testify about the amount of the income achieved, the deductions made and the amount of the lump sum due on the income recorded, the chief of the tax office will issue a decision determining the amount of the liability in the form of a lump sum from records of records.

6. The travelers who first started carrying out non-agricultural business activities shall be exempt under the conditions set out in the paragraph. 8 of the obligations arising from the mouth. 1, in respect of that activity, in the tax year following:

(1) immediately after the year in which they commenced their activities, if, during the year of their commenctions, the activity was carried out at least for a full 10 months, or

2) two years after the year in which they commenced the pursuit of that activity, if the condition referred to in point 1 has not been fulfilled.

7. A taxable person starting for the first time a non-agricultural economic activity shall be understood to mean the person who, in the year of commencement of the activity, and in the period of three years from the end of the year preceding the year of commencement, shall be understood to mean that did not carry out non-agricultural business activities on its own or as a partner in a company without legal personality and did not carry out such activities as the spouse of that person, provided that there was a financial partnership between the spouses at that time.

8. The exemption referred to in paragraph 1. 6, refers to taxable persons who, in total, fulfil the following conditions:

1) in the run-up to the year of the use of this exemption they achieved income from non-agricultural business activity a monthly equivalent in the amount equivalent to the equivalent gold amount of at least 1000 euro, converted at the average rate euro, advertised by the National Bank of Poland, from the last day of the year preceding the year of commencement of this activity,

2) from the day of commencting of non-agricultural business activity until 1 January of the tax year in which they start the use of the exemption, they were a small entrepreneur within the meaning of the provisions on business activity, and during the period prior to the year of the use of the exemption, employed, on the basis of a contract of employment, each month at least 5 persons on a full-time basis,

3. in the case of non-agricultural economic activities, they shall not use fixed assets and intangible assets, as well as other assets, of a significant value, made available free of charge by persons included in I and II. a tax group within the meaning of the inheritance tax provisions and donations used previously in the business activities carried out by those persons and constituting their property,

4) have submitted to the competent Head of the tax office a statement of the use of this exemption; the statement shall be made in writing by the date of 31 January of the fiscal year in which the taxpayer will benefit from this exemption.

9. A significant value shall mean the total value of fixed assets and intangible assets, as well as other assets-listed in the paragraph. 8 point 3-the equivalent in the golden amount of at least 10 000 euro converted according to the average euro exchange rate, announced by the National Bank of Poland, from the last day of the year preceding the year of the use of this exemption. When determining these values of art. 19. The income tax act shall apply mutatis mutandis.

10. The travelers benefiting from the exemption referred to in the paragraph. 6, shall be required to make a statement referred to in paragraph 1. Article 2 (2), and to the payment of a lump sum due from the income recorded, for the year covered by the exemption, in respect of non-agricultural economic activities, in five consecutive fiscal years immediately following the year in which it was entered into they have benefited from the exemption-at the rate of 20% of the lump sum shown in the statement for the year covered by the exemption; the lump sum is payable within the time limits laid down for the submission of the statements for five consecutive fiscal years immediately following the year of the year covered This release.

11. The travelers lose their right to exemption if, respectively, in a year or a year of the use of the exemption or in the five following tax years:

1) [ 21] either the business has been liquidated or the bankruptcy or bankruptcy of the company in which they are accomplices has been declared; or

2) have achieved income from non-agricultural business activity by a semi-monthly basis in the amount equivalent to the gold amount of less than 1000 euro, converted according to the average euro exchange rate, announced by the National Bank of Poland, of the last the previous year, or

3) in any of the months in those years will reduce the average monthly employment on the basis of a contract of employment by more than 10%, in relation to the highest average monthly employment in the year preceding the tax year, or

4. they have an arrears in respect of taxes constituting the income of the state budget, customs duties and social security contributions and health insurance, as referred to in the Act of 27 August 2004. o public health care services financed by public funds; identification or exchange in another form-as a result of proceedings by the competent authority-arrears of these titles shall not deprive the taxable person of the right to take advantage of the from the exemption, if that arrears, including interest on late payment, are settled within 14 days from the date of service of the final decision.

12. The average monthly employment referred to in paragraph 8 points 2 and paragraph 8 11 point 3 shall be calculated on a full-time basis, leaving the number after the decimal point; in the case where the average monthly employment is less than one, the number one shall be taken.

13. The travelers who have lost the right to release:

1) in the months of January to November of the tax year in which they benefit from this exemption-are required to deposit the due lump sum on the income registered on the 20th day of the month following the month in which they lost the right to be exempted; in this case, no interest shall be charged on arrears on the lump sum from the income recorded for the months in which it is recorded,

2) during the period from 1 December of the tax year in which they benefit from this exemption to the time limit set for the submission of the testimony of the amount of the income received, the amount of deductions made and the lump-sum payable on the income recorded for the year The tax in which they benefited from the exemption-is required to give a statement of the amount of the income received, the amount of deductions made and the lump sum due on the income recorded for the tax year covered by the exemption and payment of that tax a lump sum within the time limit set for the submission of the statement; in this case, it shall not be calculated interest on late payment of the lump sum from the income recorded for the months of the year in which the taxable persons have benefited from the exemption,

3) within the period from the expiry of the time limit laid down for the submission of the testimony of the amount of the income received, the amount of the deductions made and the lump sum due on the revenues recorded for the tax year in which they used the exemption, to the end of the fifth the tax year following that year, is required to pay the lump sum due referred to in paragraph 1. 10, with interest on arrears; interest shall accrue from the following day after the expiry of the time limit laid down for the submission of a statement of the amount of the income received, the amount of deductions made and the lump sum due on the records in which it is recorded. They had a duty to make that statement.

14. The aid referred to in paragraph 1 6 and 10, constitute de minimis aid granted to the extent and on the basis of the rules laid down in the directly applicable Community provisions on aid under the de minimis rule.

Article 21a. [ Recognition of correctness of choice] 1. In the case of the issue by the competent tax authority, on the basis of the provisions of the Act-Tax Ordinance, the decision on recognition of the correctness of the choice and the application of the method for determining the transaction price between related parties, to the extent specified in this the decision shall be followed by the method indicated thereon.

2. The taxable persons to whom the competent tax authority, on the basis of the provisions of the Act-Tax Ordinance, has issued a decision on recognition of the correctness of the choice and application of the method for determining the transaction price between related parties, shall attach to the testimony a report on the implementation of a recognised method for determining the transaction price.

3. The Minister responsible for public finance shall determine, by means of a regulation, the model of the report referred to in paragraph 1. 2, in order to improve the verification of the application of the method set out in the Decision on the recognition of the correctness of the selection and application of the method for determining the transaction price between related parties, taking into account, in particular, data identifying the entities the related sales volume obtained by using a recognised method for determining the transaction price, the prices charged in transactions with related parties and the period of application of the method.

Article 21b. [ The transfer of 1% of the tax to the organisation of a public benefit] 1. The chief of the tax office competent local for the submission of tax returns, at the request referred to in the paragraph. 3, it shall transfer to one public benefit organisation operating on the basis of the Act of 24 April 2003. about the activity of the public benefit and about the volunteer (Dz. U. Nr 96, pos. 873, of late. zm.), chosen by the taxpayer from the list referred to in the Act of 24 April 2003. about the activities of public benefit and voluntary service, hereinafter referred to as the 'public benefit organisation', an amount equal to or more than 1% of the tax due:

1) from a tax return filed within the period specified for its submission, or

2) from the correction of the testimony referred to in point 1, if it was made within one month from the expiry of the time limit for the submission of the tax return

-after rounding up to the full dozens of groszy down.

2. A condition for the transfer of the amount referred to in paragraph 2. 1, is the payment of the full amount of tax due giving rise to the calculation of the amount to be transferred to the organization of the public benefit, no later than within two months from the expiry of the time limit for the submission of tax returns. The tax referred to in the first sentence shall also be deemed to be a tax arrears which do not exceed three times the value of the charge levied by the designated operator within the meaning of the Act of 23 November 2012. -Postal law (Dz. U. Entry 1529) for the treatment of the letter consignment as a registered mail.

3. The request shall be deemed to be indicated by the taxpayer in the tax statement or in the correction of the testimony referred to in the paragraph. 1, one organisation of a public benefit by providing its entry number to the National Court Register and the amount to be transferred to that organization, in the amount not exceeding 1% of the tax due.

4. The amount referred to in paragraph 1, the chief of the tax office shall transfer within the period from May to July of the year following the tax year for which the tax returns are submitted, to the bank account competent to transfer 1% of the tax given by the public benefit organization in accordance with the provisions of the Act of 24 April 2003. about the activity of the public benefit and about the volunteer. This amount shall be reduced by the cost of the bank transfer.

5. The head of the tax office according to the premises of the organization of the public benefit, in September of the year following the fiscal year, shall provide the organization of the public benefit with the summary information on:

1) identification data (first name, surname and address), and

2. the amount referred to in paragraph 2. 1, transferred to the organisation,

3) the allocation of the amount referred to in paragraph. 1, by the organisation of public benefit (specific objective)

-if the taxpayer in a tax return or in the correction of the testimony referred to in the paragraph 1, has given its consent to the transfer of the public benefit organisation of the data listed in points (1) and (2), or has indicated the specific objective referred to in point 3.

6. The treasury of the tax office shall depart from the transfer of 1% of the tax to the organization of the public benefit if:

(1) the organisation did not, in accordance with the Law of 24 April 2003, provided that the about the activity of the public benefit and about the volunteer, the bank account number competent to transfer 1% of the tax or the number of this account is incorrect,

2) the organization has been removed from the list maintained in accordance with art. 27a of the Act of 24 April 2003. about the activity of the public benefit and about the volunteer,

3. the taxpayer in the application referred to in paragraph. 3, gave the number of the entry to the National Court Register, which does not include a list maintained in accordance with art. 27a of the Act of 24 April 2003. about the activity of the public benefit and about the volunteer.

6a. Where the amount indicated in the application referred to in paragraph 3 exceeds the amount referred to in paragraph 3. 1, the chief of the tax office shall transfer the amount in the amount referred to in the paragraph. 1, taking into account the mouth. 4.

7. The Podatnica referred to in art. 3 para. 2a of the Personal Income Tax Act, which consists of tax returns during the tax year, shall select the organisation of a public benefit from the list referred to in paragraph 1. 1, specified for the previous tax year.

(8) The Minister responsible for public finance, having regard to the need for a smooth organisation of the transfer of amounts under the 1% tax, may authorise, by means of a regulation, an authority other than that referred to in paragraph 1. 1, to carry out the task referred to in paragraph. 1.

Article 22. [ Loss of flat-rate taxation] 1. In the event of a loss of the conditions for taxation on a lump sum from the income recorded, the taxpayer shall be obliged, starting from the day on which the loss of these conditions occurred, to take the proper books-unless he is exempted from this obligation-and pay the income tax on the general principles.

2. In relation to the taxable persons referred to in paragraph 1. 1, subject to a part of the year of taxation on the general basis, the basis for determining the income tax shall be the income earned after the loss of the conditions for taxation in the form of a lump sum on the records of the records.

3. [ 22] For the loss of conditions for taxation on a flat-rate basis from the income recorded in the paragraph. 1, shall also be deemed to be non-fulfilled, during the tax year, of the conditions laid down in art. 20 para. 1c of the Income Tax Act.

Chapter 3

Tax Card

Article 23. [ Types of activities] 1. The flat-rate income tax in the form of a tax card may pay taxpayers conducting business:

1) service or manufacturing and service, as defined in Part I of the table annexed to the Act, hereinafter referred to as "the table", to the extent listed in Annex No 4 to the Act, with employment not exceeding the state specified in the table,

2. service in the retail trade of food, beverages, tobacco products and flowers, with the exception of beverages containing an alcoholic strength of more than 1,5%, under the conditions set out in Part II of the table,

3. retail trade services of non-food items, under the conditions set out in Part III of the table, with the exception of the trade in motor fuels, by means of motor vehicles, parts and accessories for motor vehicles, tractors, agricultural and motorcycles, and with the exception of trade in non-food products covered by the concession,

4. catering-if the sale of beverages with an alcoholic strength of more than 1,5% is not carried out-under the conditions set out in Part IV of the table,

5) in the scope of transport services performed with one vehicle-under the conditions specified in Part V of the table,

6) in the area of entertainment services-under the conditions set out in Part VI of the table,

7) with regard to the sale of home meals in apartments, if there is no sale of beverages with an alcohol content of more than 1,5%-under the conditions set out in Part VII of the table,

8) in the free competitions, consisting in the provision of services in the scope of protection of human health-under the conditions set out in Part VIII of the table,

9) in the free trade, consisting in the provision by veterinary surgeons of veterinary services, 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 connection with the services provided -under the conditions set out in Part IX of the table,

10) in the area of home care of children and sick persons-under the conditions specified in part X of the table,

11) in the area of educational services consisting in the provision of lessons per hour-under the conditions set out in Part XI of the table.

(1a) A flat-rate tax in the form of a tax card may also pay, under the conditions and under the conditions laid down in Part XII of the table, natural persons, including farmers, at the same time as the holding of agricultural holdings.

2. (repealed).

Article 24. [ Obligation to issue bills and invoices] 1. The taxable persons who are taxed in the form of a tax card are exempt from the obligation to keep the books, to submit tax statements and to pay advances on income tax. However, those taxable persons are obliged to issue, at the customer's request, the bills and invoices referred to in the separate provisions stating the sale of the product, the goods or the performance of the service, and store in the order of the numbers copies of these bills and invoices in a period of five fiscal years from the end of the year in which the bill or invoice is issued.

2. To the taxpayers who, in the year preceding the tax year, paid income tax on general principles or in a different form than the tax card, or who in the fiscal year started the business, do not apply the exemptions referred to in the paragraph. 1, in the period prior to the notification of the decision fixing the tax in the form of a tax card, but not more than four months. The amount of income tax paid in the period prior to the notification of the decision fixing the tax in the form of a tax card shall be counted against the tax resulting from that decision.

3. The taxpayers who, in the year preceding the tax year, paid income tax in the form of a tax card, are obliged, by the date of receipt of the decision fixing the amount of this tax, to pay the income tax in the form of the tax card, in the amount of the rate laid down in the decision fixing its amount for the preceding year. The amount of income tax paid in the period prior to the notification of the decision fixing the tax in the form of a tax card shall be counted against the tax resulting from that decision.

Article 25. [ Conditions of Taxation] 1. The Podatnica conducting the activity referred to in art. 23, are taxable in the form of a tax card if:

1) submit an application for the application of taxation in this form,

2) in the request referred to in point 1, shall report the conduct of the activity listed in one of the 12 parts of the table,

(3) they do not benefit from the services of persons not employed by themselves on the basis of a contract of employment and from the services of other undertakings and establishments, unless it is a specialist service,

4) do not lead, in addition to one of the activities referred to in art. 23, other non-agricultural economic activities,

5) the spouse of the taxpayer does not conduct business in the same range,

6. do not produce taxed products, on the basis of separate provisions, excise duty,

7) the non-agricultural economic activity reported in the application referred to in point 1 shall not be carried out outside the territory of the Republic of Poland.

2. Does not exclude taxation in the form of a tax card:

1) the taxpayer's conduct of electricity generation activities, in hydropower and wind power plants, with a capacity of up to 5000 kilowatts, and the generation of biogas,

2) attainment of the proceeds of the lease, sublease, lease, sublease or other contracts of a similar nature

-of which revenue (revenue) is subject to separate income tax on general principles.

3. For specialised services within the meaning of the paragraph. 1 point 3 shall be considered to be activities and works falling within the scope of the activity notified, necessary for the complete performance of the product or the service provided, including the activities and associated work referred to in Annex 4.

4. If the taxpayer in the application for the application of taxation in the form of a tax card will report the pursuit of the activities referred to in art. 23 (1) 1 points 1, 2 and 4 and in paragraph 4 1a, to a different extent or to operate in separate establishments, the total employment may not exceed the state of employment determined for the activities for which the highest state of employment is provided.

5. The Podatnica conducting the activities referred to in Art. 23 (1) 1 points 1 to 6 may be taxed in the form of a tax card even if that activity is carried out in the form of a civil partnership, provided that the total number of members and employees of the employees does not exceed the state of employment specified in the table.

6. When assessing the conditions justifying taxation in the form of a tax card and determining the amount of income tax in relation to the taxpayers referred to in art. 23 (1) 1 point 1, to the number of employees:

1. persons employed on the basis of a contract of permanent employment and family members other than the taxable person for permanent or temporary residence shall also be included,

2. does not include:

(a) family members who are members of the common household with the taxable person and, where the business is carried out by the members of the family, only members of the family of one of the members of the family,

(b) persons employed in order to learn the profession or to be trained to carry out a particular work, in accordance with separate provisions of the profession or the apprentication for the pursuit of a particular work, during the period of the profession or apprentiation, and not more than three persons employed during the first 12 months after their examination; on a par with those employed in order to learn the profession or to be trained to perform a particular work, pupils of secondary and secondary education are treated, employed during the summer and winter holidays,

(c) (deleted),

(d) employees exclusively employed in the sale of products, acceptance of orders for services, keeping of cleanliness in the establishment, running of cash and accounting, drivers and convoy-provided that the taxpayer has specified in writing the scope of those activities employees,

(e) persons on whose account the activity is carried out after the death of the taxable person, if those persons are not involved in the carrying out of the activity,

(f) no more than four unemployed graduates, on the basis of separate provisions, by the competent office of employment for the duration of the employer's internship for a period not exceeding 12 months,

(g) a total of not more than three unemployed persons or graduates, within the meaning of the employment and anti-unemployment provisions, registered at the labour office, the period of registration of the unemployed person's employment office must be at least 6 months in the period immediately preceding his/her employment.

7. When assessing the conditions justifying taxation in the form of a tax card and setting the amount of tax rates for the taxpayers referred to in art. 23 (1) 1 points 2 to 6 and 11, to the number of staff members shall not include the spouse, subject to point 2 of the explanatory notes to Part V of the table and point 1 of the explanatory notes to Part XI of the Table, and the under-age members of the family remaining in the common household with the taxable person. In the case of joint operations, the number of employees shall not include the spouse and the under-age members of the family of only one partner. In the field of retail and food service activities, the number of employees is not included in the number of employees who are employed in the practical training of the profession, in accordance with separate provisions on the profession, and workers. employed exclusively for the maintenance of cleanliness in the establishment, provided that the taxable person has specified in writing the scope of the activities of those workers.

8. In the case of the appointment of the persons referred to in the paragraph. 6 point 2 (b) (b), for the primary military service during the first 12 months following the examination of the examination, the period not to be counted against the condition of employment shall be extended by the duration of the service, if the taxable person notifies in writing that he/she has received a written examination of the service. the Head of the IRS within seven days from the day of appointment to the service.

Article 26. [ Tax Height] 1. The amount of income tax in the form of tax card, subject to art. 27 ust. 4, the following shall be fixed:

1. for taxable persons established in the Article. 23 (1) 1 point 1, with the exception of the table 'Other services, not elsewhere specified in the Annex' and points 5 to 11, at the monthly rates specified in the table,

2. for taxable persons engaged in an economic activity as defined in the Article. 23 (1) 1 point 1 of the table 'Other services, elsewhere specified in the Annex', points 2 to 4 and paragraph 1. 1a-within the limits of the monthly rates set out in the table, taking into account all the circumstances affecting the size of the activity.

2. In the cases referred to in art. 25 par. 5, the amount of income tax in the form of the tax card shall be determined at the rate specified for the state of employment corresponding to the total number of accomplices and employees.

3. In the cases referred to in art. 25 par. 6 point 2 (b) (e), the amount of the income tax in the form of a tax card shall be determined at the rate immediately preceding the rate fixed for the state of employment corresponding to the total number of members and employees, except that this rate may not be lower than specified for the activities carried out without the employment of employees.

4. If the taxpayer in the application for the application of taxation in the form of a tax card will report the conduct of the activities mentioned in Art. 23 (1) 1 point 1 and paragraph. 1a in different ranges or different localities for which different tax card rates are foreseen, the amount of income tax in the form of a tax card shall be determined at the rate applicable to that range of activities and localities, for which the highest rate is foreseen. This provision is applicable to taxable persons operating in the retail trade and catering activities.

5. The number of inhabitants of the localities set out in the table shall be adopted as at 31 December of the year preceding the tax year.

Article 27. [ Tax Card Rates] 1. Tax card rates:

1. as set out in Part I of the table, shall be reduced by 20% for taxable persons who have completed, by 1 January of the tax year, 60 years of age or who are persons for whom, on the basis of separate provisions, at least a slight degree has been decided disability if, in the course of carrying out the activities referred to in Article 23 (1) 1 point 1, except in the case of parking lots, shall not employ staff, including persons referred to in art. 25 par. 6 point 2 (b) (a) not including the spouse,

2. the table referred to in Part V of the table shall be reduced by 20% to taxable persons who have completed, by 1 January of the tax year, 60 years of age or who are persons for whom, on the basis of separate provisions, at least a moderate or light degree has been decided disability if, when carrying out activities in the field of transport services, do not employ employees and family members,

3. as defined in Part I of the table, shall be reduced for taxable persons who employ workers who are persons who, on the basis of separate provisions, have at least a slight degree of disability, 10% per person; reduction the rates do not apply to the persons referred to in Article 25 par. 6 point 2 (b) d).

2. At the request of the taxpayer, the head of the tax office may further reduce the rate of the tax card set out in Part I of the table in cases of particularly justified-in relation to the taxpayers referred to in the paragraph. 1.

3. At the request of the taxpayer, the head of the tax office may reduce the rate of the tax card set out in Part I of the table, if the size of the activity of the taxpayer, with the employment not exceeding one employee, indicates that the specified in the table the stakes would obviously be too high.

4. Where the taxable person carries out the activities mentioned in Article 4, 23 (1) 1 points 2 to 5 and points 8 to 11 and in Article 1 23 (1) 1a in sizes indicating that the rates set out in Parts II-V and VIII to XII of the table would, of course, be inappropriate, at the request of the taxpayer or from the office, reduced or increased, but not more than 50%.

5. The travellers who, while employing a full-time employment contract, perform services and do not employ staff and persons referred to in art. 25 par. 6, the tax card rates set out in Part I of the table are reduced by 80%; those taxable persons may not at the same time benefit from the reductions provided for in the paragraph. 1-4.

6. In the cases referred to in art. 25 par. 5 reduction of the rate referred to in paragraph 5. 1 point 1 and in paragraph. 5, it shall apply if all the members meet the conditions conferring entitlement to that reduction.

7. The provisions of the paragraph. 1 and 4 shall apply mutatis mutandis to taxable persons who, before 1 September 1997, are concerned. have received a decision on eligibility for one of the three invalidity groups by the bodies acting on the basis of the provisions on pension provision and social insurance.

Article 28. [ Increase tax card rate] 1. In the case of employment by a taxable person in carrying out the activities referred to in art. 23 (1) 1 point 1, except in the case of parking lots, full year members of the family, not including the spouse and, in the cases referred to in art. 25 par. 5-year-old family members of one of the members of the family, not counting the spouse, as well as in the case of employment of persons referred to in art. 25 par. 6 point 2 (b) (d), the rate of the tax credit card shall be increased for the employment of each of the persons for the months in which it was employed:

1) at 40% of the rate specified for the activities carried out without the employment of employees,

2) at 30% of the rate specified for the activities carried out in the employment of one worker,

3) by 20% of the rate specified for the activities carried out in the employment of two employees,

4) by 15% of the rate specified for the activities carried out in the employment of three employees,

5) by 10% of the rate specified for the activities carried out in the employment of four and five employees.

2. The amount of the tax card rate established on the basis of the paragraph. 1 may not be higher than the rate immediately following the joint rate for the total number of members and employees.

3. In the event of termination of the contract of employment with one of the persons referred to in art. 25 par. 6 point 2 (b) 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 the termination of the employment contract took place, until the expiry of the period of 3 months counting from the date of conclusion of the contract, which has been resolved.

4. Paragraph Recipe 3 shall not apply:

1) if the employer, on the basis of the Labour Code, has terminated the contract of employment without notice,

2) in the event of the re-conclusion of the employment contract with another person registered at the employment office, no later than within 10 days after the date of termination of the previous employment contract.

Article 29. [ Proposal] 1. The application for the application of taxation in the form of a tax card, according to the established formula, for a given tax year, the taxpayer shall submit to the competent chief of the tax office, no later than the day of 20 January of the tax year. If the taxable person begins his activity, the application for tax treatment in the form of a tax card shall submit to the competent Head of the tax office before the commencation of his activities or may attach to the application for entry to the Central Register and Information on Economic Activity which is made on the basis of the provisions on freedom of establishment. If, by 20 January of the tax year, the taxable person has not notified the liquidation of an economic activity or has not chosen a different form of taxation, he shall be deemed to continue to be subject to the activity taxed in that form. In the case of conducting non-agricultural economic activities in the form of a civil company, the application for tax treatment in the form of a tax card shall be submitted by one of the members.

1a. (deleted).

2. The travelers who are employed on the basis of a full-time employment contract in the veterinary service of the public administration bodies and perform simultaneously the activities referred to in art. 23 (1) 1 point 9, shall be accompanied by a written declaration of that employment.

3. The local competent on income tax paid in the form of a tax card shall be the head of the tax office at the place of location of the organized establishment indicated in the declaration to the records of the business activity, and in the case of failure to report the activity to the records or when the activity is carried out without the holding of an organised establishment, according to the place of residence of the taxable person or the head office of the company and, if the registered office of the company cannot be established, by place of residence the residence of one of the partners.

4. If the activity is carried out in several organised establishments in the area covered by the local jurisdiction of several treasury offices, the property shall be determined according to the place indicated by the taxpayer as the seat of the business.

Article 30. [ Decision fixing the amount of the tax] 1. The head of the tax office, having regard to the application for the application of the tax card, issues a decision setting the amount of income 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, the decision shall mention all of its members.

2. If the chief of the tax office finds that there are no conditions for the application of taxation in the form of a tax card, it shall issue a refusal decision. In this case, the taxpayer is obliged to pay:

(1) a lump sum from the income recorded if it fulfils the conditions laid down in Chapter 2, or

2) income tax on general principles.

3. The subatters referred to in paragraph. 2, which has so far been exempted from the obligation to keep the books or records referred to in Article 3. 15 para. 1, are required to establish and maintain the relevant books or records, starting from the first day of the month following the month in which the decision by refusing to apply the tax in the form of a tax card was served.

Article 31. [ Contributions to health insurance] 1. Income tax in the form of a tax card, resulting from the decision referred to in art. 30, the taxpayer reduces the amount of the contribution to the health insurance paid in the fiscal year, in accordance with the provisions on health care benefits financed from public funds, unless it has been deducted from income tax. This principle shall also apply to the taxable persons referred to in Article 4. 25 par. 5.

2. The amount of the contribution to health insurance referred to in the Act of 27 August 2004. on health care services financed from public funds (Journal of Laws No 210, item. 2135), which is reduced by the tax card, may not exceed 7.75% of the basis of the contribution of this contribution, as defined in the separate provisions.

3. The amount of expenditure for the purposes referred to in paragraph 3. 1, shall be determined on the basis of the documents establishing them.

4. After the end of the tax year, by the deadline of 31 January, the taxpayer shall be obliged to submit to the tax office an annual declaration according to the established formula with the amount of the health insurance premium referred to in the Act of 27 August 2004 r. on health care services financed from public funds (Journal of Laws No 210, item. 2135), paid and deducted from the tax card in individual months.

5. The taxpayers pay income tax in the form of the tax card, less the paid contribution to the health insurance referred to in the Act of 27 August 2004. on health care services financed from public funds (Journal of Laws No 210, item. 2135), without notice by the deadline of the seventh day of each month for the previous month, and for December-by 28 December of the tax year, to the account of the tax office.

6. The provisions of the paragraph. 1-5 shall apply to the contributions referred to in Article 3. 27b par. 1 point 2 of the Law on Income Tax. Article Recipe 27b par. 4. The Income Tax Act shall apply mutatis mutandis.

Article 32. [ Tax tax renunciation 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 service of the decision setting the amount of income tax in the form of the tax card.

2. The subatter referred to in paragraph. 1, shall be required from the first day of the month following the disclaimer:

1) records and pay a lump sum on the income recorded if it meets the conditions set out in Chapter 2, or

2) proper books and pay income tax on general principles.

3. By the end of the month, in which the taxpayer has renounced the application of taxation in the form of a tax card, it is obliged to pay income tax on the general principles. In this case, the taxpayer is obliged to pay-by the 20th day of the month following the month in which he relinquished the taxation in the form of a tax card-the difference between the amount of income tax calculated on the general basis for period from the beginning of the year to the end of the month in which the tax card was renounced 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 renunciation in this form.

Article 33. [ Start of business during the tax year] 1. In the event of starting the business during the tax year, the tax in the form of the tax card for the period from the date of commencal activity to the end of the first month is collected at a rate of 1/30 of the monthly receivables for each day.

2. Paragraph Recipe 1 shall apply mutatis mutandis to taxable persons who have benefited from income tax exemption, and whose period of exemption has expired on the first day of the month in question.

3. In the event of liquidation of the activity during the tax year and the notification to the Governor of the tax office, the tax in the form of the tax card for the last month of business shall be collected for the period up to the day of cessation of activity in the amount 1/30 of the monthly receivables for each day.

Article 34. [ Interruption of operations] 1. In the case of a notification by a taxpayer a break in the running of the business in a given tax year does not levy a tax paid in the form of a tax card for the entire period of the interruption of at least 10 days in the amount of 1/30 monthly receivables for each day of interruption, if the taxpayer notifies of that interruption at the latest on the day of its commencement and on the day preceding the day of its termination, except in the case of paragraph. 2.

2. In a situation where the interruption of the activity has been caused by the disease, the taxpayer shall notify the competent warden of the tax office of the period of interruption, resulting from the medical exemption, on the day of commencation of the activity after that break.

3. In the event of suspension of the business activity under the provisions on freedom of economic activity, the tax paid in the form of the tax card for the entire period of suspension of 1/30 of the monthly receivables shall not be collected every day of suspension.

4. The taxpayers who, on the basis of the provisions on freedom of economic activity have suspended the pursuit of an economic activity, during the period covered by the suspension, do not apply the provisions of the paragraph. 1 and 2.

Article 35. [ Employment Records] 1. Tax cards, with the exception of presenters, are taxed in the form of a tax card, if they employ employees, including those listed in the article. 25 par. 6 point 1, and the persons referred to in Article 25 par. 6 point 2 (b) (a), (d), (f) and (g), shall keep a book of the employment records of those persons, hereinafter referred to as 'the employment records'.

2. The taxable person shall keep a record of the employment at the place of business or at the place indicated by the taxable person as his registered office, if the activity is carried out without the holding of an organised establishment.

3. (deleted).

4. The Minister responsible for public finance shall determine, by means of a regulation, the way in which the records of employment are kept.

Article 36. [ Notice of Tax Card Selection] 1. Tax cards are obliged to notify the chief tax office of the tax office:

(1) of the changes which have occurred in relation to the facts provided in the application for the application of taxation in the form of a tax card which:

(a) result in the loss of conditions for taxation in the form of a tax

b) have an impact on the amount of income tax in the form of a tax card, and in particular of changes: in the state of employment, the place of business, the type and scope of the activity carried out, the number of positions in the parking lot and the number and type equipment for the operation of entertainment services, the number of hours devoted to the exercise of a profession in the field of the protection of human health and the free profession in the field of veterinary services, the number of domestic meals sold, the number of hours domestic care for children and sick persons, number of hours designed for the provision of lessons,

2) about the liquidation of the activities carried out.

1a. Article Recipe 24 ust. 3a of the Income Tax Act shall apply mutatis mutandis in the event of liquidation of an economic activity, including in the form of a civil partnership, or a speech from such a company, and in the case of conversion of an entrepreneur as a natural person in a single capital company.

2. It shall not be considered as an increase in the state of employment of the temporary employment of a worker or of a full member of the family in the place of an incumbable permanent worker, whose absence lasts continuously at least ten days and is due to special considerations, including sickness, leave, and vocation for military exercises.

3. In the cases mentioned in paragraph. 2, if, in the place of the absent permanent employee, the taxpayer does not hire another employee or a full member of the family, the chief of the tax office reduces the rate of the tax card in the manner specified in Art. 37.

4. Does not constitute an obstacle to taxation in the form of a tax card exceeding the state of employment set out in part l, with the exception of the table "Other services, elsewhere in the Annex, not specified", II, III and IV of the table:

1) not more than six employees-if the taxpayer operates in the territory of the municipalities mentioned in the separate provisions, specifying the list of municipalities at risk of particularly high structural unemployment, and notifies the chief executive of the office treasury, or

2. not more than five employees-if the taxable person holding the holding is engaged in non-agricultural economic activities in a locality with a population of up to 5000, and notifies the Governor of the tax office thereof,

3) not more than about three employees in the years 2003-2005.

5. A taxable person who meets the conditions laid down in his mouth at the same time. 4 points 1 to 3 shall be entitled to an overemployment of no more than six employees.

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

7. The changes referred to in paragraph. 1, 2 and 4, the taxpayer is obliged to notify the Head of the tax office by making an indication of the changes to the application for the application of the tax card or liquidation of the business, according to the prescribed formula, at the latest within seven days of the the circumstances causing the changes to be made. If the notice concerns the employment of the person referred to in Article 25 par. 6 point 2 (b) (d) it shall also provide a detailed scope of the tasks to be carried out by the person.

(8) If, during the fiscal year, the municipality is excluded from the list of municipalities at risk of particularly high structural unemployment, the preferences referred to in paragraph 1 shall be excluded from the list of municipalities in difficulty. Article 4 (1) and (4) of the 5, the taxable person shall retain until 31 December of the fiscal year concerned.

9. The number of inhabitants referred to in paragraph. Article 4 (2) shall be adopted as at 31 December of the year preceding the tax year.

Article 37. [ Tax Change] In the event of a notification of the amendments referred to in Article 36 ust. 1 point 1 lit. (b) and paragraphs 3, the change in the tax rate in the form of the tax card takes place starting in the month in which the circumstances causing the change occurred. The charge for that month shall be levied in the amount of 1/30 of the previous monthly claim for each day of the month before the date on which the change occurred, increased or reduced by 1/30 of the new monthly claim for each day of the remaining Parts of this month.

Article 38. [ Tax evasion in the form of a tax card following a change in the tax rate] 1. The taxpayer may waive the application of taxation in the form of a tax card within 14 days from the date of service of the decision amending the amount of income tax in the form of the tax card. Article Recipe 32 par. 2 shall apply mutatis mutandis.

2. By the end of the month, in which the taxpayer has renounced the application of taxation in the form of a tax card, he pays for each month the income tax in the form of a tax card, at the rate specified in the decision on the determination of its amount on given year.

Article 39. [ Notice of Loss of Taxation] 1. The taxpayer who notifies in writing by the written chief of the tax office about the loss of the conditions for taxation in the form of a tax card shall be obliged, starting from the day on which the loss of these conditions occurred, to lead:

1) records and pay a lump sum on the income recorded if it meets the conditions set out in Chapter 2, or

2) the relevant books-unless it is exempted from this obligation-and pay income tax on the general principles.

2. In relation to the taxable persons referred to in paragraph 1. 1 point 2, subject to the part of the year of taxation on the general basis, as a basis for the establishment of the income tax for that period shall be the income obtained from the date of the loss of the conditions for taxation in the form of a tax card.

Article 40. [ Termination of decision] 1. Where the taxable person:

1) the application for the application for tax treatment in the form of a tax card of data which does not comply with the facts, which results in an unjustified application of taxation in the form of a tax card, or the fixing of the income tax in the form of a charter tax in the amount lower than the amount due, or

2) conduct unfairly (unfactually) employment records or, despite the obligation, does not keep this record, and the state of employment found is higher than the reported tax office chief, or

3) it will not notify the chief of the tax office within the time limit referred to in art. 36 ust. 7, of changes resulting in a loss of conditions to tax in the form of a tax card or affecting an increase in the amount of the income tax in the form of a tax card, or in the notice of which the data in this respect does not comply with the state of Actual, or

4. in an invoice or an invoice stating the sale of the product, goods or service of the service, the data shall not be in fact incompatible with the facts.

-the Head of the Treasury Office shall determine the expiry of the decision referred to in Article 30 par. 1.

2. In the cases referred to in paragraph. 1:

1) taxpayers are obliged to pay income tax on the general rules for the entire tax year,

2. the obligation to establish the competent accounts shall be established from the first day of the month following the month in which the decision determining the expiry of the decision fixing the amount of income tax in the form of a tax card has been served.

Article 41. [ Advance of the amounts paid in respect of the tax card] In the event of the existence of the circumstances referred to in Article 40, the amounts paid out of the tax card are included in the income tax laid down in the general rules for the tax year in question.

Chapter 4

Lump-sum income tax on the income of the clergy

Article 42. [ Taxation of clerical persons] 1. Spiritual persons, achieving income from fees received in connection with the duties of a pastoral nature, shall pay the income tax on these revenues in the form of a lump sum on the income of the clergy, hereinafter referred to as the "lump sum".

2. The persons referred to in paragraph. 1, shall notify the competent head of the tax office of the commencation of the duties of a pastoral nature within 14 days from the date of entry of the function.

Article 43. [ Quarterly Flat Rate] 1. Quarterly flat rates on the income of the pastor and the income of the vicaries shall be set out in Annexes 5 and 6 to the Act respectively.

2. Quarterly flat rates on the income of the pastor and on the income of the vicar referred to in paragraph. 1, shall apply mutatis mutandis to the clergy of all faiths who perform comparable functions.

3. The number of inhabitants shall be adopted as at 31 December of the year preceding the tax year.

Article 44. [ Contributions to health insurance] 1. The lump sum shall be reduced by the amount of the contribution to health insurance, paid in accordance with the provisions on health care benefits financed by public funds directly by the clergy in the quarter for which the lump sum is paid, How many of the contributions have not been deducted from the income tax.

2. The amount of the contribution to health insurance referred to in the Act of 27 August 2004. on health care services financed from public funds (Journal of Laws No 210, item. 2135), which is reduced by a flat rate on the income of the clergy, may not exceed 7.75% of the basis of the contribution of that contribution, as defined in the separate provisions.

3. The amount of expenditure for the purposes referred to in paragraph 3. 1, shall be determined on the basis of the documents establishing them.

4. By 31 January of the year following the tax year, a spiritual person is obliged to deposit with the tax office, by which the chief of the tax office competent according to the place of carrying out the functions of a pastoral nature performs its tasks, the annual declaration, according to the established formula, of the amount of the contribution to health insurance referred to in the Act of 27 August 2004. on health care services financed by public funds, paid and deducted from the lump sum per quarter.

5. The provisions of the paragraph. 1-4 and Art. 47 shall apply to the contributions referred to in Article 4. 27b par. 1 point 2 of the Law on Income Tax. Article Recipe 27b par. 4. The Income Tax Act shall apply mutatis mutandis.

Article 45. [ Temporary function of the function of the probosser] 1. Vicars or other priests who are temporarily in the form of a parish priest shall pay the lump sum at the rates specified in Annex 5.

2. Spiritual persons directing church units with self-administration in the secretive part of the parish (exhibited visions, curations, locations, etc.) shall pay the lump sum at the rates specified in Annex 5, appropriate to the number of inhabitants of this part of the parish. The parish priest pays a lump sum at the rate corresponding to the number of inhabitants, reduced by the number of inhabitants of the partial parishes.

3. Rectors and other clergy who direct church units with independent administration without a partial part of the parish pay a lump sum at the rates laid down in Annex No. 6, for parishes with a population of more than 1 000 to 3 000, depending on the seat of the head of the unit or the place of employment.

4. Spiritual persons who do not act as pastor, vicar, and rectors, who achieve the income listed in art. 42 par. 1 of the missions, the retreats and other religious services, if they inform the chief of the tax office of such revenues, pay a lump sum at the rates laid down in Annex No. 6 for the parish with a population of more than 1 000 to 3 000, in depending on the place of residence.

Article 46. [ Decision fixing the lump sum] 1. The head of the tax office competent according to the place of execution of a function of a pastoral nature, hereinafter referred to as the "competent chief of the tax office", shall issue a decision fixing the amount of the lump sum, separately for each tax year.

2. The competent chief of the tax office, at the request of a clerical person, shall, accordingly, reduce the lump sum laid down in Annexes 5 and 6, if the number of followers in a given area constitutes a minority in the total number of inhabitants. A clergy is required to attach a statement of the number of followers to the application. The provisions of the paragraph 1 shall apply mutatis mutandis.

Article 47. [ Deadline for lump sum payment] The clerical persons pay a lump sum, less the amount paid in the quarter for the health insurance cover referred to in the Act of 27 August 2004. on health care services financed from public funds (Journal of Laws No 210, item. 2135), without notice-by the deadline of 20 the following month after the end of the quarter, and for the fourth quarter-until 28 December of the fiscal year, to the account of the tax office.

Article 48. [ Initiation, cessation and interruption of the performance of the function] 1. In the event of the commencation of the performance of functions during the quarter, the lump sum rate for the period from the date of commencation of the function to the end of the quarter shall be fixed each day at 1/90 parts of the quarterly rate.

2. In the event of a permanent cessation of the functions and notification of this fact to the competent Governor of the tax office, the lump sum shall be reduced accordingly in the manner set out in the paragraph. 1.

3. In the event of a break in the performance of a function lasting more than one month and the notification of that competent chief of the tax office within three days from the day of commencation of the break, the quarterly lump sum shall be reduced in the manner specified in the paragraph. 1 every day of a break lasting more than a month.

Article 49. [ Change Function Execution Location] 1. In the event of a change in the place of performance of the function, the clerical person shall be obliged within seven days to notify the chief of the tax offices competent according to the current and new place of execution of the function and provide the data necessary for the the fixing of the lump sum according to the new place of performance of The notification obligation shall also apply mutatis mutandis to persons whose nature of the function is changed.

2. In the cases referred to in paragraph. 1 the competent chief of the tax office, fixing the amount of the lump sum for the period up to the end of the tax year, shall apply the provision of the Art. 48 (1) 1.

Article 50. [ Exemption from the obligation to submit tax returns] Clerical persons paying a lump sum are exempted from the obligation to submit tax returns of the amount of income achieved from the source of the flat-rate income.

Article 51. [ Taxation in flat form] 1. Spiritual persons may waiver taxation in the form of a lump sum for a given tax year, by 20 January of the tax year or until the day preceding the day of commencement of the function of a pastoral character in the event of commencement of the term these functions during the fiscal year, and pay for this year the income tax on the general rules, conducting a tax book of revenues and comeback on the rules specified in separate regulations.

2. The renunciation referred to in paragraph 1, the clergy shall make a written statement or in the notification referred to in Article 1 by means of submission, to the competent Head of the tax office. 42 par. 2 if the spiritual person renounces the taxation in a lump sum starting from the day of commencation of the function of a pastoral character.

3. Spiritual persons may waive the payment of a lump sum and pay income tax on the general basis, leading to the tax of the book of income and comeback on the basis of separate regulations, notifying them in writing to the competent warden a tax office within 14 days after receipt of the decision fixing the amount of the lump sum.

4. (deleted).

Chapter 5

Common provisions

Article 52. [ Revenue Cards] 1. The travelers carrying out payment of the duties on the employment relationship referred to in art. 12 of the Income Tax Act, are required to keep the revenue cards referred to in art. 4 par. 1 point 7.

2. The Minister responsible for public finance shall determine, by means of a regulation, the method of keeping the revenue cards.

3. The Minister responsible for public finance shall determine, by means of a regulation, the following formulas:

1) (deleted),

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

3) the application for the application of taxation in the form of the tax card referred to in art. 29 par. 1,

4) annual declarations of the amount of the contribution paid to the health insurance referred to in art. 31 par. 4 and 6 and Article 44 par. 4 and 5,

5) information on changes to the application for the application of the tax charter or the liquidation of the conducted activities referred to in art. 36 ust. 7,

together with explanations as to how to correct them, the deadline and place of assembly.

Article 53. (repealed).

Article 54. [ Rate Height] 1. The rates set out in Annexes 3, 5 and 6 to the Act and the amount referred to in the explanatory notes to Annex 3 to Part 1 of Part 1 of Annex I shall be increased, starting from the fiscal year 2004, to an extent corresponding to the rate of price increases corresponding to the price increase. consumer goods and services in the first three quarters of the year preceding the tax year in relation to the same period of the previous year, announced by the President of the Central Statistical Office in the Official Journal of the Republic of Poland Polish "Monitor Polski".

2. When calculating the amounts and rates in the manner specified in the paragraph 1, subject to paragraph. 3, the ends expressed in the groves are omitted.

3. In calculating the rates set out in Part I of the table in the field of parking services, Part VI and Parts VIII to XI of the table, the rates shall be rounded to the nearest ten groszy in such a way that the amounts of:

1) less than 5 groszy omits,

2) 5 and more bulkheads shall be increased to the full dozens of groszy.

Article 55. [ Delegation] 1. The Minister competent for public finance by the deadline of 30 November of the year preceding the tax year announces, by means of the notice, in the Official Journal of the Republic of Poland "Monitor Polski" amounts and rates, calculated according to art. 54.

2. (repealed).

Chapter 6

Amendments to the provisions in force, transitional and final provisions

Article 56. [ Income tax on natural persons] In the Act of 26 July 1991 o personal income tax (Journal of Laws of 1993 No. 90, item. 416, Nr 134, pos. 646, 1994 Nr 43, pos. 163, No 90, pos. 419, Nr 113, poz. 547, Nr 123, pos. 602 and No. 126, pos. 626, 1995 Nr 5, pos. 25, Nr 133, pos. 654, of 1996 Nr 25, pos. 113, Nr 87, poz. 395, Nr 137, poz. 638, No. 147, pos. 686, Nr 156, pos. 776, of 1997. Nr 28, pos. 153, No. 30, pos. 164, Nr 71, poz. 449, Nr. 85, pos. 538, Nr 96, pos. 592, Nr 121, poz. 770, Nr 123, poz. 776, Nr 137, poz. 926, Nr 139, pos. 932, 933 and 934, Nr 141, poz. 943 and 945, 1998 No. 66, pos. 430, No. 74, pos. 471, Nr 108, pos. 685, Nr 117, pos. 756 and Nr 137, pos. 887) is amended as follows:

1) in art. 9 in the mouth. 3 words " in art. 30 par. 1 point 6 'shall be replaced by the words' in the Act of 20 November 1998. with a flat-rate income tax on certain revenues achieved by natural persons (Journal of Laws No. 144, item. 930), hereinafter referred to as the "flat-rate income tax act". ';

2. in Art. 26:

(a) in paragraph. 5 words " flat-rate income tax on the basis of art. 30 par. 1 point 6 'is replaced by' flat rate on income recorded on the basis of the flat-rate income tax act ',

(b) in paragraph. 13 words " art. 30 par. 4 'shall be replaced by the words' Article 11 Flat-rate Income Tax Act ",

(c) the following paragraph is added 13a as follows:

' 13a. Expenditure on the objectives referred to in paragraph 1. 1 shall be deductible from income if they have not been deducted from the revenue under Article 11 Flat-rate Income Tax Act. ';

3) in art. 27a:

(a) in paragraph. 7 in point 2, the period at the end is replaced by a comma and the following point 3 is added:

" (3) expenditure on the objectives set out in the paragraph. 1 have not been deducted from the lump sum from the revenue recorded on the basis of art. 14 of the Act on flat-rate income tax. ',

(b) in paragraph. 16 words " art. 30 par. 4 'shall be replaced by the words' Article 14 Flat-rate Income Tax Act ";

4) in art. 30:

(a) in paragraph. 1. points 6 and 8 shall be deleted,

(b) the paragraph is deleted. 2,

(c) in paragraph. 3. the words "paragraphs 1 to 6 and 8" shall be replaced by "paragraphs 1 to 5 and 9 and 11".

(d) the paragraph is deleted. 4,

(e) in paragraph. 5, point 2 shall be deleted,

(f) the paragraph is deleted. 6 and 7;

5. in Art. 41 in the mouth. 4 in point 2, the words 'and in point 8 shall be deleted if they so constitute separate provisions'.

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

2. The obligation to submit the application referred to in the paragraph. 1, does not concern taxpayers who until the end of 1998 they were engaged in economic activities and were taxed in the form of a tax card.

3. The waiver of taxation in the form of a lump sum as from 1 January 1999, referred to in art. 51 (1) 1, may take place no later than 20 January 1999.

Article 57a. [ Exemption amount of redemption and refund] The amount of the write-off of arrears and the return resulting from the Act of 25 July 2008 shall be exempt from the amount of the waiver. with special arrangements for taxpayers obtaining certain revenues outside the territory of the Republic of Poland (Dz. U. Nr 143, poz. 894).

Article 58. [ Entry into force] [ 23] The Act shall enter into force on 1 January 1999, except that the provisions of Article 4 (1) of the EC Act are 16, art. 35 par. 4, art. 52 par. 2 and Article 56 pt. 4 lit. (e) shall enter into force on the day of publication

Annex 1. [ LIST OF ARTICLES OF FOLK AND ARTISTIC HANDICRAFTS (ATTESTED BY ARTISTIC AND ETHNOGRAPHIC COMMISSIONS)]

Annexes to the Law of 20 November
1998 (pos. 930)

Annex No 1

LIST OF ARTICLES OF FOLK AND ARTISTIC HANDICRAFTS
(ATTESTED BY ARTISTIC AND ETHNOGRAPHIC COMMISSIONS)

Part I. Products of folk and artistic handicrafts of metal

Seq.	PKWiU Symbol	Product name
1	2	3
1	ex 25.71.1	Articles of cutlery and cutlery (excluding PKWiU 25.71.15.0)
2	ex 25.72.14.0	Base metal hinges, mountings, manning and similar articles for motor vehicles, doors, windows, furniture, etc.
3	ex 25.99.24.0	Statuettes and other furnishings and frames for photographs, pictures or similar frames, with mirrors of base metal-including medals
4	ex 25.99.29.0	Articles of base metal, n.e.c.
5	ex 26.52.26.0	Watch cases, clock cases and parts thereof
6	ex 27.40.2	Lamps and lighting fixtures
7	ex 32.12.13.0	Jewellery and parts thereof and other articles of jewellery and parts thereof, of gold and silver or of precious metal
8	ex 32.12.14.0	Other articles made of precious metal; articles of natural or cultured pearls, precious or semi-precious stones-including medals of precious metals, excluding watch straps and watch bracelets and parts thereof made of metal Noble
9	ex 32.13.10.0	Imitation jewellery and similar articles-including medals for jewellery, excluding watch straps and bracelets and parts thereof made of base metal clad with precious metal

Part II. Articles of folk and artistic handicrafts of ceramics

Seq.	PKWiU Symbol	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 of porcelain or china)
3	ex 23.41.13.0	Statuettes and other ornamental ceramic articles
4	ex 23.49.12.0	Other ceramic articles, n.e.c., excluding construction products
5	ex 26.52.26.0	Watch cases, clocks and parts thereof
6	ex 27.40.2	Lamps and lighting fixtures
7	ex 32.13.10.0	Imitation jewellery and similar articles
8	ex 32.99.41.0	Cigarette lighters and other lighters; cigarettes (including cibuchs), cigars and parts of these articles
		only: cigarettes and cigars, cigarettes and cigars, and parts thereof, parts of pipes, of ceramics
9	ex 90.03.12.0	Originals of works of authors, composers and other artists, excluding artists of performers, painters, graphic artists and sculptors
		concerning:
		-contemporary artistic products of ceramics other than sculptures and statues
10	ex 90.03.13.0	Originals of works of painters, graphic designers and sculptors
		concerning:
		-contemporary originals of sculptures, statues, ceramics

Part III. Articles of folk and artistic handicrafts of glass

Seq.	PKWiU Symbol	Product name
1	2	3
1	ex 23.13.12.0	Drinking glasses (excluding of glass ceramics)
2	ex 23.13.13.0	Glassware of a kind used for table, kitchen, toilet, office, indoor decoration, etc.
3	ex 23.19.24.0	Glass parts for lamps and lighting fixtures, illuminated information boards, etc.
4	ex 23.19.26.0	Glassware, n.e.c.
5	ex 32.13.10.0	Imitation jewellery and similar articles
		concerning:
		-imitation jewellery made of glass
6	ex 90.03.12.0	Originals of works of authors, composers and other artists, excluding artists of performers, painters, graphic artists and sculptors
		concerning:
		-contemporary artistic products of glass other than sculptures and statues
7	ex 90.03.13.0	Originals of works of painters, graphic designers and sculptors
		concerning:
		-contemporary originals of sculptures and statues, of glass

Part IV. Articles of folk and artistic handicrafts of wood, wickerwork, straw, horns, reeds, loins and paper

Seq.	PKWiU Symbol	Product name
1	2	3
1	ex 16.24.12.0	Barrels and other coopers ' articles of wood
		concerning:
		-coniferous barrels and barrel sets of coniferous wood, barrels for fluids of wood
2	ex 16.29.12.0	Tableware and kitchenware, of wood
3	ex 16.29.13.0	Wood marquetry and inlaid wood, caskets and cases for jewellery or cutlery and similar articles, statuettes and other ornaments, of wood
4	ex 16.29.14.0	Frames for paintings, photographs, mirrors or similar objects and other articles of wood-excluding:
		1) parts of wood footwear (without uppers and stiffeners);
		2) parts, ornaments and additives of wood for products included in PKWiU groupings: 15.12.11.0 and 32.99.21.0
5	ex 16.29.25.0	Articles of straw, of esparto and of other materials of a kind used for plaiting; basketware and wickerwork
		excluding:
		-mats of the seedling reed, mats of the three-cane-
		-mats of insulation straw for construction
		-articles of plaiting materials other (excluding vegetable), n.e.c.
6	ex 17.22.11.0	Toilet paper, handkerchiefs, cleansing or facial handkerchiefs and towels, tablecloths and serviettes, of paper pulp, paper, cellulose wadding or webs of cellulose fibres
		concerning:
		-napkins and tablecloths of paper, cellulose wadding or tissue paper
7	ex 17.22.12.0	Sanitary pads and tampons, napkins and napkin liners for babies and similar sanitary articles and articles of apparel and clothing accessories, made from pulp, paper, cellulose wadding or webs of cellulose fibres
		concerning:
		-household products, of paper, cellulose wadding or tissue paper-Firants

1	2	3
8	ex 17.23.13.0	Registers, account books, workbooks, booklets, forms and other articles of paper, of paper or paperboard
		concerning:
		-diaries
		-albumins for samples or for collections, of paper or paperboard
9	ex 17.29.19.0	Paper for the manufacture of cigarettes, spools, coils, spinning coils and similar media, of paper pulp; filter paper and paperboard; other articles of paper and paperboard n.e.c.
		concerning:
		-crowns and embroiors of paper or paperboard
10	ex 31.00.12.0	Seats with a mainly wooden structure
11	ex 31.02.10.0	Kitchen furniture
		concerning:
		-kitchenware of wooden regional and artistic works
12	ex 31.09.12.0	Wooden furniture of a kind used in bedrooms, table rooms and salons
13	ex 31.09.13.0	Wooden furniture n.e.c.
14	ex 31.09.14.0	Furniture made of plastic and furniture made of other materials (e.g. with cane, wicline, bamboo)
15	ex 32.13.10.0	Imitation jewellery and similar articles
		concerning:
		-imitation jewellery, other-of wood
16	ex 32.99.41.0	Cigarette lighters and other lighters; cigarettes (including cibuchs), cigars and parts of these articles
		concerning:
		-cigarettes and cigars, cigarettes and cigars and parts thereof, parts of cigarettes, of a souvenir nature, of wood or of root

Part V. Folk and textile handicrafts

Seq.	PKWiU Symbol	Product name
1	2	3
1	ex 13.20.1	Woven fabrics of natural fibres other than cotton (excluding special fabrics)
2	ex 13.20.20.0	Woven fabrics of cotton
3	ex 13.20.4	Woven fabrics of pile coverings, towel fabrics (including frotté and other special fabrics)
	except:
	13.20.44.0	Gauze (excluding woven fabrics)
	13.20.46.0	Woven fabrics of glass fibres, including narrow tissue fabrics
4	ex 13.91.19.0	Other knitted or crocheted fabrics, including furskins, shall only apply to:
		-woven fabrics of knitted or crocheted fabrics
5	ex 13.92.11.0	Blankets and travelling rugs (excluding electric blankets)
6	ex 13.92.12.0	Linen
7	ex 13.92.13.0	Tableclots and servlets
8	ex 13.92.14.0	Toilet and kitchen textiles
9	ex 13.92.15.0	Curtains, interior blinds, curtains and interior blinds; curtain and bed valances
10	ex 13.92.16.0	Furnishing articles, n.e.c.; sets of fabrics and yarns for the execution of rugs, tape-gobelins, etc.
11	ex 13.93.11.0	Carpets, walkways and other textile floor coverings
12	ex 13.93.12.0	Woven carpets, walkways and other textile floor coverings, woven, excluding tufted or flocked
13	ex 13.93.13.0	Carpets, walkways and other textile floor coverings, tufted
14	ex 13.93.19.0	Other carpets, walkways and textile floor coverings (including felt)
15	ex 13.96.17.0	Narrow woven fabrics; narrow woven fabrics of warp without weft, assembled by means of an adhesive (bolducs); trim, etc.
16	ex 13.99.11.0	Tulles and other net products (excluding fabrics and knitted or crocheted fabrics; lace in the piece, in strips or in applications)
17	ex 13.99.12.0	Embros in the piece, in the form of straps or applications

Part VI. Handicrafts of folk and artistic clothing

Seq.	PKWiU Symbol	Product name
1	2	3
1	ex 13.92.12.0	Linen
2	ex 13.92.13.0	Tableclots and servlets
3	ex 14.13	Other outerwear
	except:
	14.13.4	Articles of apparel used and other articles used, n.e.c.
4	ex 14.14	Linen
	except:
	14.14.25.0	Brassieres, girdles, corsets, suspenders, suspenders, garters and similar articles, and parts thereof
5	ex 14.19	Other garments and clothing accessories
	except:
	14.19.12.0	Tracksuits, ski suits, swimwear and other garments, knitted or crocheted
6	ex 14.31.10.0	Panty-hose-tights, stockings, socks and other hosiery, stockings, stockings, stockings,
7	ex 14.39.10.0	Blazers, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted

Part VII. Articles of folk crafts and leather goods

Seq.	PKWiU Symbol	Product name
1	2	3
1	ex 14.11.10.0	Garments of leather or of composition leather
2	ex 14.20.10.0	Articles of apparel, clothing accessories and other articles of furskins (excluding headgear)
3	ex 15.12.11.0	Fish products of any material intended for animals (excluding whips and riding-crops, chicks, saddle-sticks and other chick-sticks)
4	ex 15.12.19.0	Other articles of leather or composition leather, n.e.c., including articles of a kind used in machinery or mechanical appliances, etc.
		concerning:
		-articles of leather or composition leather, n.e.s.
5	ex 15.20	Footwear
6	ex 90.03.12.0	Originals of works of authors, composers and other artists, excluding artists of performers, painters, graphic artists and sculptors
		concerning:
		-contemporary artistic products of leather
7	ex 90.03.13.0	Originals of works of painters, graphic designers and sculptors
		concerning:
		-contemporary artistic products of leather

Part VIII. Articles of folk and artistic handicrafts not listed separately

Seq.	PKWiU Symbol	Product name
1	2	3
1	ex 13.99	Textile products, n.e.c.
		concerning:
		-cans for the pudru
2	ex 15.12	Saddleware; luggage, handbags and similar calleting products
		-applies only to: lashes and spruts
3	ex 16.29	Other articles of wood; articles of cork, of straw and of a kind used for plaiting
		concerning:
		-handles for umbrellas, sticks and similar objects,
		-blocks for making cigarettes for smoking tobacco
4	ex 17.29	Other articles of paper and paperboard
		concerning:
		-paper ozdóbek
5	ex 20.51	Explosives; matchings
		concerning:
		-matchup
6	ex 22.19	Other articles of rubber
		concerning:
		-rubber brushes,
		-cigarenites of cigarettes,
		-ditches, spindles, pins, hair-rollers and similar articles of hard rubber
7	ex 22.23	Plastic products for construction
		concerning:
		-compressive floor coverings, i.e. platelets, linoleum, etc., of plastics
8	ex 22.29	Other articles of plastics
		concerning:
		-cigars, combs, hair-rollers, minor articles, of plastics
9	ex 25.99	Other prepared metal products, n.e.c.
		concerning:
		-thermoss and metal bottles.
		-metal badgings and other military insives, metal roller-rollers, metal handles and umbrella frames
10	ex 26.51.32.0	Traserian instruments
11	ex 28.99	Other special purpose machinery n.e.c.
		concerning:
		-carousels, swings, rifles and other equipment for merry towns
12	ex 30.92	Bicycles and wheelchairs
		concerning:
		-children's trolleys
13	ex 32.20.12.0	Other string musical instruments (excluding string musical instruments, guitars and harps)
14	ex 32.99	Other articles n.e.c.
		concerning:
		-Plastics globes
		-writing tables
15	ex 90.03.12.0	Originals of works of authors, composers and other artists, excluding artists of performers, painters, graphic artists and sculptors
		concerning:
		-manual work, e.g. advertising prints performed by artists other than authors, composers, performers, painters, graphic artists and sculptors
16	ex 90.03.13.0	Originals of works of painters, graphic designers and sculptors
		concerning:
		-contemporary paintings, drawings, pastels, graphics, posters, hand-made advertising prints.
		-contemporary originals of sculptures, statues of any material

Annex 2. [ LIST OF SERVICES THAT EXCLUDES A TAXABLE PERSON FROM A FLAT-RATE TAX ON RECORD REVENUES, DETERMINED ACCORDING TO THE POLISH CLASSIFICATION OF PRODUCTS AND SERVICES]

Annex No 2

LIST OF SERVICES THE BENEFIT OF WHICH EXCLUDES A TAXABLE PERSON FROM TAXATION ON A FLAT-RATE BASIS FROM THE INCOME RECORDED ACCORDING TO THE POLISH CLASSIFICATION OF PRODUCTS AND SERVICES

Seq.	PKWiU Symbol	Service name
1	2	3
1	ex 02.40.10	Forestry services
		concerning:
		-management consulting in the field of forest
2	41.00.10.0	Services covered by the 'dwellings' grouping
3	41.00.20.0	Services covered by 'Non-residential buildings'
4	ex 42.1	Wheeled and rail roads; construction works for road and rail road construction
		for services only:
		-implementation of investment projects for own account of financial, technical and physical projects for the preparation or construction of: roads and motorways, railways and underground railways, and underground, bridge and tunnel routes
5	ex 42.21	Pipeline and distribution pipelines; construction works for pipelines construction
		for services only:
		-the execution of investment projects for own account, including financial, technical and physical projects, for the preparation or construction of transmission and distribution pipelines
6	ex 42.22	Telecommunication and power lines; construction works related to the construction of telecommunication and power lines
		for services only:
		-the execution of investment projects for own account, including financial, technical and physical projects, for the preparation or construction of electricity distribution and telecommunications lines
7	ex 42.91	Other hydro-engineering structures; construction works for other hydro-engineering structures
		for services only:
		-the execution of investment projects for own account, including financial, technical and physical projects, for the preparation or construction of seaports and other water engineering facilities
8	ex 42.99	Other civil engineering structures, n.e.c., for construction works for other civil engineering structures n.e.c.
		for services only:
		-the execution of investment projects in a self-employed capacity involving financial, technical and physical projects for the preparation or construction of mining and production facilities, of buildings other than buildings and other engineering structures
9	46.12	Wholesale trade brokering services of fuels, ores, metals and industrial chemicals
10	46.14	Wholesale trade services of machinery, industrial equipment, ships and aircraft

1	2	3
11	46.18	Wholesale brokering services of other specified goods
12	46.19	Wholesale trade services of various types of goods
13	52.10.12.0	Storage and storage of liquids and gases
14	ex 52.10.19.0	Storage and storage of other goods shall apply only to:
		-storage and storage services of goods in free zones
15	55.90.13.0	Services for the provision of sleeping places in railway wagons and other means of transport
16	58.11.60.0	Licensing services related to the acquisition of rights to books, brochures, leaflets, maps, etc.
17	58.12.30.0	Licensing services related to the acquisition of rights to use listings and lists (eg. (address, telephone)
18	58.14.40.0	Licensing services related to the acquisition of rights to periodicals and other periodicals
19	58.19.30.0	Licensing services related to the acquisition of rights to other printed products
20	58.21.40.0	Licensing services related to the acquisition of computer games rights
21	58.29.50.0	Licensing services for the acquisition of rights to use computer programs
22	ex Chapter 59	Film, video, television, sound and music production services, excluding:
		-sale of space or time for advertising purposes in films, videos and television programmes (PKWiU 59.11.30.0),
		-services relating to sound recording (PKWiU 59.20.3),
		-granting licences for the exercise of the rights of originals of sound and music recordings (PKWiU 59.20.40.0)
23	div 60	Public service and subscription broadcasting services
24	63.91.1	News agency services
25	63.99	Other information services n.e.c.
26	Section K	Financial and insurance services
27	68.10.1	Purchase and sale of property on own account
28	68.20.1	Rental and management services of own or leased property * ***
29	ex 68.3	Real estate services
	except:
	68.32.1	On-order property management services * *
30	div 69	Legal, accounting, accountancy and tax advisory services
31	ex Chapter 70	Services of central companies (head office); management consulting services
		excluding:
		-services related to the management of the fish market (PKWiU ex 70.22.16.0)
32	div 71	Architectural and engineering services; technical research and analysis services
33	div 72	Research and development services
34	div 73	Advertising services; market research and public opinion services
35	74.1	Specialty design services
36	ex 74.20.2	Specialised photographic services shall concern only:
		-the services of photojournalists.
		-advertising and related photography services

1	2	3
37	74.3	Translation and interpreting services *
38	ex 74.90.1	Professional and consultancy services and consultancy services, n.e.c.
		concerning:
		-services relating to the execution of construction circuits,
		-weather forecasting services,
		-commercial intermediation and valuation services, excluding the valuation of immovable property and insurance,
		-security consultancy services
39	ex 74.90.20.0	Other professional, technical and commercial services, n.e.c.
		excluding:
		-agronomic adviser services
40	77.40	Lease of intellectual property and similar products excluding copyrighted works
41	78.10.1	Services provided by offices/labour agencies
42	79.90.32.0	Reservation of conference centres and exhibition halls
43	79.90.39.0	Reservation of admission tickets for leisure, entertainment and sports events and other reservation services n.e.c.
44	div 80	Investigative and security services
		excluding:
		-works related to the installation of fire and burglar fire systems with subsequent monitoring
45	ex 81.10.10.0	Ancillary services related to the maintenance of order shall only apply to:
		-services relating to the operation of buildings owned or occupied by government bodies
46	ex 82.9	Services of economic activity n.e.c.
		excluding:
		-telephone reception services
47	ex Chapter 84	Public administration and defence services; compulsory social security services with the exception of:
		-services related to fire prevention and fire prevention (PKWiU 84.25.11.0) * **
48	ex Chapter 85	Education services *
		excluding:
		-preschool education services (PKWiU 85.10.10.0), **
		-school services to obtain professional certificates and allowances for the conduct of ships and in the field of pilotage (PKWiU ex 85.53.12.0)
49	div 86	Services in the field of health care *
50	87.10.10.0	Social assistance services with accommodation providing nursing care *
51	ex 87.20.1	Social assistance services with accommodation provided to persons with psychiatric disorders
		concerning:
		-social assistance services with accommodation provided to persons with psychiatric disorders by establishments other than registered hospitals *
52	ex 87.30.1	The services of social assistance with accommodation provided to the elderly and the disabled are limited to:
		-social assistance services with accommodation provided to elderly people and persons with disabilities by establishments other than registered hospitals *

1	2	3
53	ex 88.99.1	Other social assistance services without accommodation, n.e.c.
		concerning:
		-social assistance services provided by psychologists, psycho-pharmacists in establishments other than registered hospitals and not related to private practice, *
		-international aid for disaster victims, refugees and migrants, including the provision of shelter
54	div 90	Cultural and entertainment services
55	ex Chapter 91	Library services, archives, museums and other cultural services
		excluding:
		-services related to the activities of botanical and zoological gardens and nature conservation areas and facilities (PKWiU 91.04.1) * **
56	div 93	Sports, entertainment and recreation services
57	div 94	Services provided by member organisations
58	96.09.1	Other individual services n.e.c.

* The exemption does not apply to non-agricultural economic activities provided in the framework of the liberal professions.

** Services are taxed at a rate of 17% of revenue.

*** Services are taxed at the rate of 8,5% of revenues.

**** The exemption does not apply to the proceeds of the lease, sublease, lease, sublease or other agreements of a similar nature, as referred to in art. 6 para. 1a.

Annex 3. [ TABLE OF MONTHLY INCOME TAX RATES IN THE FORM OF A TAX CARD]

Annex No 3

TABLE OF MONTHLY INCOME TAX RATES IN THE FORM OF A TAX CARD

DEPRECATED RATES [ 24]

Part I. Services and manufacturing and service activities

Seq.	Scope of activity	Indication of rates	In a village with a population of (the amount of the gold rates)
			up to 5 000	over 5 000 to 50 000	Over 50 000
1	2	3	4	5	6
1	salivary services	0	295	345	378
		1	509	552	636
		2	650	749	850
		3	815	933	1038
2	services in the field of product and repair of blasts	0	213	231	264
		1	407	438	469
		2	502	552	618
3	Gunsmith services	0	148	168	180
		1	278	328	363
4	services in the field of gold-jewelery-for the population	0	345	378	378
		1	586	671	671
		2	880	981	981
5	engraving services	0	310	345	394
		1	569	650	735
6	product services in the field of stamps	0	278	328	363
		1	521	569	650
7	Boilers and vascular bleaching services	0	618	618	618
		1	1209	1209	1209
8	Blacksmith services	0	148	168	180
		1	295	345	378
		2	407	438	469
		3	448	489	531

1	2	3	4	5	6
9	refrigeration electromechanics services	0	310	363	394
		1	569	650	735
		2	866	989	1085
		3	1085	1197	1302
10	services in the area of boilers	0	278	328	363
		1	502	552	618
11	machine mechanics services	0	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 machinery mechanics and agricultural equipment	0	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 and laboratory equipment	0	180	213	231
		1	407	448	481
		2	521	569	650
		3	636	718	815
14	precision mechanics services	0	199	213	246
		1	407	438	469
		2	502	552	618
		3	586	671	749
15	office machine mechanics services	0	199	213	246
		1	418	458	489
16	weight repair and repair services	0	246	278	310
		1	469	509	552
17	clockwork services	0	148	180	199
		1	328	363	407
		2	427	469	502
		3	489	544	603

1	2	3	4	5	6
18	anti-corrosive vehicle safety services	0	438	469	509
		1	850	967	1060
		2	1220	1340	1473
		3	1562	1788	2014
19	washing and lubrication services of cars and motorcycles and other services not related to the repair thereof	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	electromechanics services, except lever, refrigeration and vehicle	0	328	363	407
		1	586	685	769
		2	866	999	1085
		3	1038	1134	1245
21	repair and maintenance of electronic equipment	0	213	246	278
		1	438	469	509
		2	544	618	703
22	tele-services and radiomechanics	0	213	231	264
		1	418	458	489
		2	521	569	650
		3	685	783	880
		4	834	949	1050
23	Tyre retreading services	0	427	427	427
		1	735	735	735
		2	981	981	981
		3	1111	1111	1111
24	vulcanising services, except tyre retreading	0	295	345	378
		1	521	569	650
		2	735	850	949
		3	915	1027	1122

1	2	3	4	5	6
25	glasshness *	0	264	264	264
		1	509	509	509
		2	650	650	650
		3	783	783	783
26	Vitrazovation *	0	199	213	246
		1	407	448	481
		2	502	552	618
		3	509	650	735
27	carpentry services, with For coffins	0	264	295	328
		1	469	509	552
		2	618	703	799
		3	783	880	999
28	Lullaby *	0	199	199	199
		1	394	394	394
		2	481	481	481
29	services within the scope Gold	0	168	199	213
		1	345	394	427
		2	438	469	509
		3	481	521	569
30	upholstery services	0	180	213	231
		1	407	448	481
		2	509	552	636
		3	586	685	769
31	bednarration *	0	133	133	133
		1	278	278	278
		2	378	378	378
32	carrots *	0	328	328	378
		1	749	749	749
		2	1060	1060	1060
33	production of brooms, articles from branches and straw *	0	180	180	180
		1	394	394	394
34	Baking *	0	100	114	133
		1	264	295	328
		2	345	394	427
35	Kilimia *	0	231	231	231
		1	469	469	469
		2	586	586	586

1	2	3	4	5	6
36	corosehood, except for machine *	0	114	114	114
		1	264	264	264
37	hafciarskie services	0	168	180	180
		1	328	363	363
		2	438	469	469
		3	502	544	544
		4	544	603	603
38	knitting on needles and crochet *	0	67	67	67
		1	180	180	180
		2	246	246	246
39	Repassivation	0	67	67	67
		1	180	180	180
40	Services in the field of bleaching	0	114	133	148
		1	278	310	345
		2	378	418	448
41	gorseciary services	0	114	133	148
		1	278	310	345
		2	378	418	448
42	Hats and men's chaperone *	0	180	180	180
		1	363	363	363
		2	458	458	458
43	Modanism *	0	199	199	199
		1	394	394	394
		2	489	489	489
44	Tailor services	0	100	114	133
		1	213	246	278
		2	345	394	427
		3	438	469	509
		4	469	509	552
		5	531	603	685
45	cerning and repair of garments, buttoning of buttons, flagging, merezelling, pleading	0	67	67	67
		1	148	168	180
		2	199	213	246

1	2	3	4	5	6
46	services within the scope caricaranism	0	231	264	264
		1	469	509	509
		2	618	703	703
		3	815	915	915
47	Colouring *	0	148	148	148
		1	328	328	328
		2	438	438	438
48	Mileage	0	168	199	213
		1	378	418	448
		2	469	509	552
		3	531	586	671
49	orthopaedic sheepness *	0	114	133	148
		1	295	345	378
		2	407	438	469
		3	469	509	552
50	Repair Shevage	0	84	100	114
		1	213	231	264
		2	295	345	378
51	refreshing and renovating leather and fur products, except for mechanical cleaning and dye of fur products	0	168	199	213
		1	328	363	407
		2	438	469	509
		3	489	544	603
52	services in the field of mechanical cleaning and dye products	0	246	278	310
		1	448	489	531
		2	569	650	735
53	Kuśnieri services	0	246	278	278
		1	481	521	521
		2	650	735	735
		3	834	933	933
54	Rivalry, except for production of tarpaulins *	0	114	133	148
		1	264	295	345
		2	363	407	438

1	2	3	4	5	6
55	glove-device of leather and leather gloves, except for working, protective and sporting *	0	180	180	180
		1	363	363	363
		2	458	458	458
56	milling *	0	100	100	100
		1	180	180	180
		2	264	264	264
57	the transformation and reprocessing of cereals in windmills and the pounding of cereals *	0	67	67	67
		1	84	84	84
		2	133	133	133
58	production of wadding from sugar *, maize roasting *	0	67	84	84
		1	168	180	180
59	Bookbinding services	0	180	213	231
		1	407	438	469
		2	502	552	618
60	Lute services	0	148	168	180
		1	278	328	363
		2	407	438	469
61	bodymastery services	0	180	213	231
		1	363	407	438
		2	458	502	544
62	service product and repair of wind instruments	0	148	180	199
		1	310	345	394
		2	418	458	489
63	service device and repair of percussion instruments	0	180	213	231
		1	363	407	438
		2	448	489	531
64	service device and repair of harmonic and piano instruments	0	148	180	199
		1	328	363	407
		2	438	469	509

1	2	3	4	5	6
65	service device and repair of electrical and electronic musical instruments	0	180	213	231
		1	394	427	458
66	orthopedic *	0	84	84	100
		1	180	213	231
		2	278	310	345
		3	310	345	394
67	varnishing services	0	213	213	213
		1	448	448	448
68	Service of glauces	0	180	213	231
		1	407	438	469
		2	502	552	618
69	maintenance and repair of antique and artistic objects	0	199	213	246
		1	407	438	469
		2	502	552	618
		3	586	685	769
70	Construction services of masonry, carpentry, decarist, floor, painting, wall-and wall-tapping, insulator, building and assembly of steel structures-for the population	0	264	295	328
		1	448	481	521
		2	618	703	799
		3	866	981	1085
		4	1013	1111	1220
		5	1171	1295	1413
71	art services-for the population	0	199	213	246
		1	345	394	427
		2	458	502	544
		3	544	618	703

1	2	3	4	5	6
72	Fundraining services-for the population	0	264	295	328
		1	448	481	521
73	Cycling services-for the population	0	199	213	246
		1	407	438	469
74	Astonishness services-for the population	0	199	213	231
		1	378	418	448
		2	481	521	569
		3	618	703	799
75	Installation works services related to the installation of: heating, ventilation, air conditioning, water-sewage, gas, electric and electric fittings-for the population	0	345	394	427
		1	618	703	799
		2	915	1027	1121
		3	1085	1209	1318
76	study, with the exception of drilling wells with a depth of over 30 m-for the population	0	328	328	328
		1	418	418	418
		2	815	815	815
77	operation of machinery of agricultural and horticultural production	0	345	345	345
		1	569	569	569
		2	834	834	834
		3	1027	1027	1027
78	Pest and animal pest control services	0	180	180	180
		1	378	378	378

1	2	3	4	5	6
79	animal maintenance and care services	0	295	295	295
		1	531	531	531
	of which collective bark grazing services in mountain areas during the summer season		231	231	231
80	laundry services, ironing and rebar services	0	213	231	264
		1	407	448	481
		2	509	552	636
81	magication services	0	84	100	114
		1	213	231	264
		2	278	328	363
82	chemical cleaning and dye services, with the exception of cleaning and dye of fur products	0	199	213	246
		1	394	427	458
		2	481	521	569
		3	586	603	685
		4	618	685	769
83	washing feathers and canned	0	148	180	199
		1	328	363	407
		2	438	469	509
84	Mosquito	0	133	148	168
		1	310	345	394
		2	418	458	489
85	decontamination services, iris of insect and intoxication	0	246	278	310
		1	481	521	569
		2	636	718	815
86	hairdressing services for women and girls	0	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	hairdresser services for men and boys	0	100	100	114
		1	213	246	278
		2	328	363	407
		3	407	438	469
		4	418	458	489
		5	521	569	650
88	cosmetic services	0	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	0	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 by means of automatic automatic imprint of reflections (automatic printers)	0	448	489	531
		1	880	999	1085
		2	1148	1269	1390
		3	1295	1432	1595
	other services	0	180	213	231
		1	394	427	458
		2	481	521	569
		3	544	618	703
		4	618	718	797
91	display of drawings, plans and texts by techniques of xserography and diazotypii	0	407	438	469
		1	783	880	999
92	interior cleaning	0	180	213	231
		1	363	407	438
		2	458	502	544

1	2	3	4	5	6
93	weighting of persons	0	50	50	50
94	radiestezia services	0	100	100	100
95	services provided in households	0	180	213	231

Explanatory notes:

1. The rates indicated in box 3:

-'0 ' concern the activities carried out without the employment of workers,

-"1" refers to the activity carried out in the employment of 1 worker,

-"2" concern the activities carried out in the employment of 2 employees,

-"3" concern the activities carried out in the employment of 3 employees,

-'4 ' concern the activities carried out in the employment of 4 employees,

-"5" refers to the activities carried out in the employment of 5 employees.

2. The persons referred to in the Article shall not be considered as employees. 25 par. 6 point 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 art. 4 par. 1 point 1 of the Act-manufacturing:

(a) items (s) of material entrusted by the procuring order,

(b) items (products) on an individual order from the contractor's own materials, including those linked to the tasks of their installation, taking into account the individual characteristics of the objects (s) or the wishes of the procuring

-if the objects (products) are not intended by the contracting authority for further resale or do not serve the contracting authority for manufacturing or service purposes as raw materials, materials, semi-finished materials, components, parts.

4. In carrying out the activity mentioned in Ip. 70-76 it is permissible-in addition to the benefits for the population-to perform the benefits for other recipients in a size not exceeding the amount of 51078 zł revenue per year.

5. For the benefit of the population shall be considered to be paid from the cash of the population of the benefit set out in the paragraph. 3 and the services referred to in art. 4 par. 1 point 1 of the Act. The concept of 'population' means individuals and households and other entities, i.e. individual agricultural and horticultural holdings, manufacturing, construction, commercial and service facilities, carried out by individuals and companies without legal personality, and plants carried out by agents. The concept of "population" also includes religious and religious organisations, foreign state establishments (only within the meaning of diplomatic and consular services) and councils of schools and institutions, parents ' councils and otherwise named representations of parents.

6. The concept of benefits for the population does not cover activities related to the manufacture of products (including semi-finished products, parts, parts, processing elements) for production purposes or for further resale and for the execution of works construction and assembly in the framework of the so-called subcontracting, if the investor is other persons and entities than those mentioned in the paragraph. 5.

(7) The scope of activities identified in box 2 of the table with the symbol '*' shall cover service and manufacturing activities.

(8) In carrying out the activities referred to in Ip. 79 in respect of collective grazing in mountain areas during the summer season, the rates set out in boxes 4 to 6 shall concern the activity of employment of not more than 4 employees.

Parking services

Explanation: The rates relate to activities irrespective of the state of employment.

Seq.	Parking lots	Rate
1	2	3
1	140	5,30 zł from each position
2	Over 140 to 180	742 zł + 7,90 zł from every post above 140
3	Over 180	1058 zł + 9,40 zł from every post above 180

Other services, not elsewhere specified in the Annex

Other services, not elsewhere specified in the Annex	In a village with a population of (the amount of the gold rates)
	up to 5 000		over 5 000 up to 50,000		Over 50 000
	from	to	from	to	from	to
1	2	3	4	5	6	7
	1595	2659	2127	3191	2659	3723

Explanatory notes:

1. The rates concern the activities carried out without the hiring of employees (self-employed activity). The employee shall be understood, in particular, of persons employed only when selling products, accepting orders for services, maintaining cleanliness in the establishment, carrying out cash registers and accounting, drivers and convoitors.

2. To the services of others, elsewhere in the Annex not listed, the provisions of Chapter 3 of the Act shall not apply, as far as the possibility of increasing the state of employment is concerned, or not including the employment status of the employees.

3. By the concept of other services, elsewhere in the Annex, the services in the concept of PKWiU shall be understood. In the case of a list of services elsewhere in Annex No 3, the rates specified therein shall always apply.

4. In the event of the exclusion of the tax services data in the form of the tax card, in accordance with the paragraph. 5, do not apply to these services of the provisions of Chapter 3 of the Act, unless a particular type of service has been listed in another part of Annex No. 3 to the Act.

5. Other services, other than those listed in the Annex, do not include services:

1) consulting in the field of forest management (PKWiU ex 02.40.10),

2. covered by the grouping "Other prepared and preserved fruit and vegetables" (PKWiU ex 10.39), related exclusively to perishable cooked vegetable and vegetable dishes (such as salads, packaged salad blends, peeled or slashed) vegetables, tofu (soya cheese)),

3) mixing distilled alcohols (PKWiU ex 11.01),

4) related to the purchase of wines in bulk and their mixing, purification and bottling (PKWiU ex 11.02),

5) repair and maintenance of office machinery, accounting, and photocopying machines (PKWiU ex 33.12.16.0),

6) included in the group "Services related to sewage disposal and treatment; sewage sludge deposits" (PKWiU Chapter 37),

7) related:

a) with the collection of non-hazardous recyclable waste (PKWiU 38.11.1),

(b) with the collection of non-recyclable non-hazardous waste (PKWiU 38.11.2),

(c) with infrastructure intended for the movement of non-hazardous waste (PKWiU 38.11.6),

(d) with the collection of hazardous waste (PKWiU 38.12.1),

(e) with infrastructure intended for the shipment of hazardous waste recyclable (PKWiU 38.12.30.0),

f) with the treatment of non-hazardous waste for the purpose of their final removal (PKWiU 38.21.10.0),

(g) with the disposal of non-hazardous waste (PKWiU 38.21.2),

h) with the processing of other hazardous waste (PKWiU 38.22.19.0),

(i) with the disposal of radioactive waste and other hazardous waste (PKWiU ex 38.22.2), except for the management of radioactive waste (reprocessing of fuels and waste) (PKWiU ex 38.22.21.0),

8) related to the rehabilitation and other services related to the waste management (PKWiU Chapter 39),

9) the execution of investment projects for own account covering financial, technical and physical projects for the construction or preparation of residential and non-residential buildings for sale (PKWiU ex 41.00),

10) the execution of investment projects on own account involving financial, technical and factual projects for the construction or preparation of civil engineering facilities (PKWiU ex Chapter 42),

11) hire of construction equipment and for demolitions with operator support (PKWiU ex 43.99),

(12) in respect of:

(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 (PKWiU 45.3),

(c) wholesale and retail sale of motorcycles, their repair and maintenance, and the wholesale and retail sale of parts and accessories thereof (PKWiU ex 45.40), with the exception of the services covered by the grouping " Maintenance and repair services of motorcycles, incl. motorbikes " (PKWiU 45.40.50.0),

13. of the grouping "wholesale trade, except wholesale of motor vehicles" (PKWiU Chapter 46),

14) in the scope of retail sale of fuel to motor vehicles (PKWiU 47.00.81.0),

15. grouped together:

(a) "Land and pipe transport" (PKWiU Chapter 49),

(b) "Water transport" (PKWiU Chapter 50),

(c) "Air transport" (PKWiU Chapter 51),

(d) "Warehousing and support services" (PKWiU Chapter 52),

16) postal services covered by the universal service obligation (public operator) (PKWiU 53.10), other postal and courier services (PKWiU ex 53.20), excluding home food purchases (PKWiU 53.20.12.0) and other postal services postal and courier services in the area of delivery of consignments, where not elsewhere classified (PKWiU 53.20.19.0),

17) related to accommodation and catering services (PKWiU Section I),

18) related to:

a) publishing books, periodicals and other publications on-line, royalties related to the acquisition of rights to books, periodicals and other publications (PKWiU ex 58.1),

b) software publishing (PKWiU 58.2), covered by the grouping "Packages of other usable software" (PKWiU ex 58.29.29.0), concerning only magnetic tapes with sound recording and the recording of the image,

19. covered by the grouping:

(a) "Services related to films, video and television programmes" (PKWiU ex 59.1), excluding film-projection services (PKWiU 59.14.10.0),

(b) "Sound recording and live events; originals of sound recordings" (PKWiU 59.20.1),

(c) "Services related to the production of radio programmes; originals of radio programmes recorded" (PKWiU 59.20.2),

20) related to the broadcasting of public and subscription programs (PKWiU Chapter 60),

21) telecommunications (PKWiU Division 61),

22) related to software and consultancy in the field of computer science and related services, excluding installation of personal computers and peripheral equipment (PKWiU ex Chapter 62),

23) in terms of information (PKWiU Division 63),

24) financial and insurance companies (PKWiU ex Section K), excluding financial holding services classified in PKWiU Group 64.20.10.0,

25) related to the operation of the real estate market (PKWiU Chapter 68),

26) covered by the group "Professional, scientific and technical services" (PKWiU ex section M), excluding fish market management services,

27) rental and lease (PKWiU Chapter 77),

28) searching for people for permanent work, excluding people's search for managerial posts-applies only to the services of offices and casting agencies (organizing acting lineup for films, TV shows, theatre plays) (PKWiU ex 78.10.12.0),

29) provided:

a) by agents and travel agents in the area of booking tickets (PKWiU 79.11.1),

(b) by agents and travel agents in the area of booking of accommodation, cruises and organised excursions (PKWiU 79.11.2),

c) by the organizers of tourism (PKWiU 79.12.1),

d) in the field of tourist information (PKWiU ex 79.90.1),

e) by pilots of trips and tour guides (PKWiU 79.90.20.0),

f) in the area of reservation of property in joint ownership (PKWiU 79.90.31.0),

g) in terms of booking of conference centres and exhibition halls (PKWiU 79.90.32.0),

h) for reservation of admission tickets for leisure, entertainment and sports events and other booking services, elsewhere unclassified (PKWiU 79.90.39.0),

30) detectivities and security guards, excluding works related to the installation of fire and burglar systems with subsequent monitoring (PKWiU ex Chapter 80),

31) auxiliary related to the maintenance of the order (PKWiU 81.10.10.0), the cleaning of facilities (PKWiU 81.2),

32) related to administrative management of the office and other services supporting the pursuit of business activities (PKWiU Chapter 82),

33) covered by the grouping:

a) "Services of public administration and national defence; services in the field of compulsory social security" (PKWiU Chapter 84),

(b) "Services in the field of education" (PKWiU Chapter 85),

(c) "Services in the field of health care" (PKWiU Chapter 86),

(d) "Services of social assistance with accommodation" (PKWiU Chapter 87),

34) social assistance without accommodation-including international assistance for disaster victims, refugees and migrants, including the provision of shelter (PKWiU Chapter 88),

35) cultural, entertainment, sports and recreation (PKWiU Chapter 90-93),

36) provided by member organisations, with the exception of services promoting commercial hunting and hunting (PKWiU ex heading 94),

37) repair and maintenance of computers and peripherals (PKWiU 95.11.10.0),

38) covered by the grouping:

(a) "Other individual services" (PKWiU Chapter 96),

(b) "Services provided by organisations and extraterritorial teams" (PKWiU 99.00.10.0).

Part II. Retail trade services of food, beverages, tobacco products and flowers

Seq.	Retail services		In a village with a population of (the amount of the gold rates)
			to 5000		over 5 000 up to 50,000		Over 50 000
			from	to	from	to	from	to
1	2	3	4	5	6	7	8	9
1	food, including fruit and vegetables, beverages and products tobacco	0	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	0	407	552	448	703	552	899
		1	448	703	552	899	703	1027
		2	552	899	703	1027	947	1279

Explanatory notes:

1. The rates indicated in box 3:

-'0 ' concern the activities carried out without the employment of workers,

-"1" refers to the activity carried out in the employment of 1 worker,

-"2" concern the activities carried out in the employment of 2 employees,

-"3" refers to the activities carried out in the employment of 3 employees.

2. An employee shall also be considered to be a full member of the family, except for the spouse.

3. In the retail sale of food items, taxpayers can also make retail sales of press releases (PKWiU 58.13.10.0, 58.14.11.0, 58.14.12.0, 58.14.19.0), public transport tickets (PKWiU ex 58.19.19.0), packaging from plastics (bags and handbags) (PKWiU ex 22.22.11.0, ex 22.22.12.0), matches (PKWiU 20.51.20.0), lighters (PKWiU ex 32.99.41.0, ex 32.99.42.0) and toilet paper (PKWiU ex 17.22.11.0).

4. In the retail sale of flowers, taxpayers can also make retail sale of land and lids to flowers (regardless of the symbol of PKWiU), pots (regardless of the symbol of PKWiU), flowers and wreds of artificial (PKWiU ex 32.99.55.0), seeds flowers (PKWiU 01.19.22.0), seedlings of flowering plants (PKWiU ex 01.30.10.0), cut green under glass (PKWiU ex 01.19.21.0, ex 02.30.30.0), candles and zonal (PKWiU ex 32.99.54), commemorative cards (regardless of the PKWiU symbol) and mascot (without the symbol of the PKWiU).

5. (repealed).

Part III. Retail trade services of non-food products

	Commercial activities in Retail sale		In a village with a population of (the amount of the gold rates)
Seq.			up to 5 000		over 5 000 up to 50,000		Over 50 000
			from	to	from	to	from	to
1	2	3	4	5	6	7	8	9
1	non-food articles	0	407	899	448	1027	552	1676
		1	448	1027	552	1676	703	2483
		2	544	1279	751	2252	947	3295

Explanatory notes:

1. The rates indicated in box 3:

-'0 ' concern the activities carried out without the employment of workers,

-"1" refers to the activity carried out in the employment of 1 worker,

-"2" concern the activities carried out in the employment of 2 employees.

2. An employee shall also be considered to be a full member of the family, except for the spouse.

Part IV. Gastronomy

Seq.	Running gastronomic activities without the sale of beverages with a content of more than 1,5% alcohol	Indication of rates	Rate Height in zł
1	2	3	4
1	as regards the sale of ice cream from vending machines	0	394-521
		1	521-685
		2	618-783
		3	718-880
		4	967-1135
2	as regards other activities Gastronomic	0	328-458
		1	458-636
		2	544-718
		3	650-815
		4	877-1073

Explanatory notes:

1. The rates indicated in box 3:

-'0 ' concern the activities carried out without the employment of workers,

-"1" refers to the activity carried out in the employment of 1 worker,

-"2" concern the activities carried out in the employment of 2 employees,

-"3" concern the activities carried out in the employment of 3 employees,

-"4" refers to the activities carried out in the employment of 4 employees.

2. An employee shall also be considered to be a full member of the family, except for the spouse.

Part V. Transport services

		In a village with a population of (rates in PLN)
Seq.	Type of service	up to 25,000	more than 25,000 to 100,000	more than 100 000 to 500 000	above 500,000
1	2	3	4	5	6
1	Taxi services in the range passenger transport	169	177	191	207
2	Taxi services in the range Freight transport	254	278	302	335
3	Passenger transport human use and animal drawback	104	104	104	104
4	Inland waterway transport services and freight, with the exception of carriage of units with a mechanical drive	115	115	115	115
	of which: transport services people on the Dunajec river by money flirts	50-84	50-84	50-84	50 -84

Explanatory notes:

1. Rates specified in lp. 1 and 2 may be increased, but not more than 50%, in the event of an activity with a variation of the variable.

2. A full-year member of the family shall also be considered as a variable, without excluding the spouse.

3. Rates specified in lp. 2 concern the use of a lorry with a payload of up to 2 t.

4. Rates specified in lp. 4 relate to the activity carried out in employment not exceeding 1 of the staff member or 1 of the family member, except for the spouse.

Part VI. Entertainment services

Seq.	Type of delivery services	Number of devices (cars)	Rate
1	2	3	4
1	Automata Staggitation, na which are not conducted games about cash or in-kind winnings (billiards) electromechanical, game television, games electronic), toys bubby (moving figures) and cabinets	to 2	34,50 zł from each device
		More than 2 to 4	69 PLN + 81,20 zł from each devices over 2
		More than 4 to 6	231,40 zł + 99,70 zł from each device more than 4
		More than 6 to 8	PLN 430.80 + 106.30 zł from any device over 6
		More than 8 to 10	643,40 zł + 122.30 zł from each device more than 8
		over 10	888 zł + 139,40 zł from any device over 10
2	Straight-turn carousels (horizontal with hanging or standing silhouette for children, gondolas or chairs, vertical gondolas) and with a composite trade (electro-hydraulic gondola) for children -with the number of seats:
	16	1 *	6.70 zł from each seat
	over 16	1 *	107.20 zł + 6.70 zł from each Over 16
3	Composite (electro-hydraulic or electro-pneumatic gondolas) carousels-with a number of seats:
	24	1 *	21,30 zł from each site
	over 24	1 *	511,20 zł + 17,20 zł From each Over 24

1	2	3	4
4	Car events (pavilions, tracks, car park)	up to 6 More than 6 to 12	79,80 zł from each car 478.80 zł-124,80 zł from each car over 6
	-about the number of cars	More than 12 to 24	1227,60 zł + 159,40 zł from each car over 12
		over 24	3140,40 zł + 199,30 zł from each car over 24
5	Shooters	1	$248.40
		2	$504.90
		over 2	504,90 zł + 504,90 zł from each of the shootings over 2
6	Other party's arcade events:
	(a) different castings, tape-carpings, Rotary discs	1	$65,10
		2	$163.30
		3	$382.70
		over 3	382,70 zł + 263,20 zł from each device more than 3
	(b) force-meters, bajazzo, Hand billiards	to 4	17,20 zł from each device
		More than 4 to 6	$68.80 + $20 from each devices over 4
		over 6	108.80 zł + 39,90 zł from each device more than 6
7	Swings	1	$68
	(pendulum and wheeled)	2	$348.10
		over 2	348.10 zł + 348.10 zł From each device more than 2
8	Track Queues	1 *	10,70 zł
9	Slides:
	(a) "Gigant" slides	1 *	$62.50
	(b) road hauliers	1 *	$41

1	2	3	4
10	Other events:
	(a) the scatal palace, labyrinth	1 *	$1251.70
	(b) emotion wall	1 *	$1019.10
	(c) dolls ' wall	1 *	$348.10
	(d) medium head, gadget shows	1 *	$201,80
	e) Cabinet of illusions, Illusionistic shows	1 *	$86.40
	(f) Luster cabinet	1 *	$45,20
	g) hipodrom-kuce	1 *	27,90 zł

Explanatory notes:

1. The rates concern the activity of employment not exceeding 2 employees or 2 full-year members of the family, except for the spouse.

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

3. In the event of the provision of two or more 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%, irrespective of the increase specified in the paragraph. 2.

Part VII. Home meals sales in apartments

Seq.	Type of action performed	In a locality of number Residents (rates in PLN)
		up to 25,000	Over 25,000
1	2	3	4
	Sales of breakfast, lunch and dinner in the number of meals of each type, counting on a weekly average scale:
1	to 10 per day	299	316
2	Up to 20 per day	412	434
3	30 mg/day	472	-
	Sales of day-old meals and non-alcoholic beverages on the basis of a contract concluded with a unit competent to carry out catering or tourist activities in the number of:
4	up to 50 meals per day	360	392
5	up to 100 meals per day	472	520

Part VIII. Free competition-the provision of services in the field of protection of human health

Seq.	Type profession	Number of hours per month	Rate
1	2	3	4
1	Your doctor and doctor	48	11,90 PLN for each hour
	stomatologist	Over 48 to 96	571,20 zł + 15,90 zł per each hour over 48
		Over 96	1 334,40 zł
2	Felcher		3.50 for each hour
3	Technician	24	10,50 zł per each hour
	Dental	More than 24 to 96	252 zł + 13,60 zł per each hour over 24
		Over 96	$1231.20
4	Nurse, Midwife		1.30 zł per each hour

Explanatory notes:

1. The rate shall also apply to the pursuit of the profession in the employment of one of the professional or scholar assistance.

2. The rate does not concern the activities carried out in the form of a civil partnership of individuals.

Part IX. Freedom of occupation-the provision of veterinary services

Scope of the profession	Number of hours per month	Rate
1	2	3
Your veterinarian will:
a)	48	6.70 zl per hour
	Over 48 to 96	$321.60 + $7.90 for every hour over 48
	Over 96	$700,80
b)	-	$345.50

Explanatory notes:

1. The rate shall also apply to the pursuit of the profession in the employment of one of the professional or scholar assistance.

2. A veterinary surgeon is not considered to be a professional or a scholar.

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

4. The rate referred to in point (s) b applies only to taxable persons who carry out veterinary services and are also employed on the basis of a full-time employment contract in the veterinary service of public administration bodies.

Part X. Home Care for Children and Sick People

Number of hours spent executing services per month	Rate
1	2
48	1.30 zł per each hour
Over 48 to 96	62.40 zł + 2.60 zł per each hour over 48
Over 96	$187.20

Explanation:

The rates apply to the activities carried out without the employment of employees, except for the spouse.

Part XI. Educational services in the area of lessons per hour

Number of hours to give lessons per month	Rate
1	2
48	$3.90 per hour
Over 48 to 96	187.20 zł + 7,90 zł per each hour over 48
Over 96	$566.40

Explanatory notes:

1. The rates concern the activities carried out without the employment of employees, without excluding the spouse.

2. In order to give lessons for hours, there is a study of assistance in science, which consists mainly of derabishing (preparation) with the training of the lessons.

Part XII. Services of natural persons referred to in art. 23 (1) 1a laws

Seq.	Type of service	In a village with a population of (rates in PLN)
		to 5,000	over 5 000 up to 20,000	above 20,000
1	Agri-technical and transport services, provided for hunting wheels	30-42	42-52	52-62
2	Services consisting of the transport of milk to the collection points, the ribs and the carriages of wood from the forest to the transhipment points and the transport of pupils to the school	30-42	42-52	52-62
3	Sale of sand, gravel, stone, clay, peat and other minerals of the agricultural holding	73-94	84-105	94-115
4	Hotel services consisting in the rental of guest rooms and tourist houses (including the issue of meals), if the total number of rooms (including in the tourist houses) does not exceed 12	52-115	94-201	180-360
5	Services in the field of folk and artistic production	30-42	42-52	42-62

Explanatory notes:

1. Services listed in lp. 1-3 may only be carried out by farmers at the same time as the agricultural holding. Rates specified in lp. 2 shall concern the activities carried out by the farmer in person or with the members of the family remaining in the common household. Rates specified in lp. 3 relate to the activity carried out with employment not exceeding 2 employees, or 2 members of the family remaining in the common household, without excluding the spouse.

2. Rates specified in lp. 4 refer to the activity in employment of no more than 2 employees or 2 full-year family members, without excluding the spouse.

3. Rates specified in lp. 5 relate to the economic activity carried out in person or with the participation of family members in the common household. This activity consists in the manufacture and sale of products or services in the field of industrial or artistic production, as well as on the manufacture of products of this nature from the materials entrusted and the repair of such products.

4. Folding and artistic creation is an activity consisting in the manufacture solely in a handicraft manner, using machine treatment only for the initial treatment of the raw material, the products qualified by the commissions Ethnographic-artistic Association of the People's Creators, the "Cepelia" Foundation-Polish Art and Creativity and the Foundation for the Protection and Development of People's Works, the list of which is attached as Annex No. 1 to the Act.

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

Annex No 4

CHARACTERISTICS OF THE SERVICE AND MANUFACTURING AND SERVICE ACTIVITIES COVERED BY THE TAX IN THE FORM OF A TAX CARD

Explanation:

The scope of activities identified in box 2 of the table with the symbol '*' covers service and service activities.

Seq.	Scope of activity	Subject matter
1	2	3
1	salivary services	Manufacture, repair and maintenance of metal products and using elements from other raw materials, and in particular: tools, simple measuring tools, furniture, household and agro-horticultural equipment; equipment and sports-recreational equipment; constructions, fittings, fittings and other components for construction purposes; armoured banks and cassettes; children's and business trolleys, bicycles, spare parts and accessories for single-track vehicles and machines, metal fences, including their assembly, gallantry, articles of general use of 1001 trifles, and repair of toys, etc. Repair of mechanical parts of machinery and equipment. Repair and maintenance of fire-fighting equipment. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.
2	services in the field of product and repair of blasts	Product and repair of blasts. Manufacture of tin objects (e.g. jugs, mugs, glasses, mis, candlesticks). Make pipes and elbows for furnaces. Renovation of vintage items made of sheet metal. The casing of all kinds of equipment. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.
3	Gunsmith services	Product, repair and maintenance of firearms (hunting, sporting short and gas). I'm going to get some spare parts for a gun and assemble a lunet on it. Renovation of weapons, e.g. Oxiding. Assessment of the technical condition of the weapon and its space. Defamate weapons. Manufacture of ammunition for hunting and sporting weapons. Make a copy of the former firearm. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.
4	services in the field of gold-jubilerstwa-for the population	Product, repair, modification and maintenance of jewelry and other articles of use and ornamental objects (e.g. body products) of precious metals and other metals. Machining and fixation of natural and synthetic stones. Product decorating with various techniques. Rooting in stones. The service of amber luminaire. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.
5	engraving services	Hand-held and machineries of utility and decorative objects made of precious metals, colourful and iron graver techniques. Concave, flat and convex engraving in metal, precious stones and ornamental stones and other materials. Manufacture of stamps and matrices. Manufacture of medals, medals, badges, stamps, monographs, business cards, chippers, numerators, trainers, patterns, etc. and various ornaments of graver techniques. Rickling the waltz. Citing. Enamel, inrubbing and intarsifying. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.
6	product services in the field of stamps	Performing all kinds of stamps. Other work and accompanying activities necessary for the complete execution and finishing of the service provided.

7	Boilers and vascular bleaching services	Coating of the tin coatings onto the surface of entrusted boilers, vessels and equipment, together with preparatory and finishing works, e.g. digestion, cleaning, polishing. Repair of bleaching vessels and objects. Other works and accompanying activities necessary for the complete execution of the service provided.
8	Blacksmith services	Repair and maintenance of tools, agricultural equipment and machinery, household items of ferrous metals, under-wagons, trailers for motor vehicles, horsepower vehicles and hand trucks. Manufacture of parts for agricultural machinery and plastic processing of metal processing. Manufacture of forged building hardware. Manufacture and repair of forged parcans, gates, railings and ornamental cutters, and other ornamental forged items, for further processing. Forging horses. Product, repair and maintenance of springs. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.
9	refrigeration electromechanics services	Assembly, dismantling and repair of components, assemblies and functional members of refrigeration and refrigeration equipment and apparatus. Exercise, repair and maintenance of electrical installations for refrigeration and freezing equipment. The operation of spare parts for refrigerating and freezing equipment, including metal processing. Filling in aggregates with refrigerants. Other work and accompanying activities necessary for the complete execution and finishing of the service provided.
10	services in the area of boilers	Product, repair, maintenance and installation of all kinds: central heating boilers (steam and water boilers, low-, medium-and diesel), boiler-and other-purpose boilers, heating-ventilating apparatus, heat exchangers different types and other pressure and pressure vessels. Mounting on boilers and tanks and control-measuring equipment; cleaning of boilers and tanks. Product for boilers, tanks, heat exchangers, etc. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.
11	machine mechanics services	Product, repair, maintenance, assembly and disassembly of industrial, hydraulic and household machinery and appliances, as well as pumps. Product of spare parts for machines. Manual machining and machine parts. Regulation of new, repaired and maintained machines, devices and control of their smooth operation. Design of manufactured machinery and mechanical and hydraulic equipment. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.
12	services in the field of machinery mechanics and agricultural equipment	Product, repair and maintenance of agricultural machinery and equipment of machinery. Spare parts product. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.
13	services in the field of electromechanics of medical and laboratory equipment	Product, installation, repair and maintenance of apparatus and electromedical devices. Performance, repair and maintenance of electromedical installations and grountwork for electromedical devices. Product of electromedical apparatus, using electronic components. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.

14	precision mechanics services	Product, repair, repair and maintenance of tools, precision apparatus, medical, geodetic, optical, navigation, photo-and kinotechnical apparatus, including car counters and taxometers and other specialised apparatus. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.
15	office machine mechanics services	Repair and maintenance of all office, accounting, and counting machines and printing equipment. Add parts to the repaired machines and equipment. Other works and accompanying activities necessary for the complete execution of the service provided.
16	weight repair and repair services	Product, repair and maintenance of weights. Add parts to repaired weights. The product of the weights. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.
17	clockwork services	Product, repair, maintenance and regulation of clocks, including electronic and curators. Add up spare parts. Constructing, manufacture, repair and regulation of fine precision mechanisms. Establishment and repair of straps and bracelets of base metal for watches, replacement of batteries. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.
18	anti-corrosive vehicle safety services	Corrosion prevention of means of transport.
19	washing and lubrication services of cars and motorcycles and other services not related to the repair of cars and motorcycles	Washing and cleaning of means of transport. Lubrication and replacement of oil in the means of transport, maintenance of the vehicles and other services not related to the repair of means of transport.
20	electromechanics services, except lever, refrigeration and vehicle	Product and repair of electric motors and electric generators. Manufacture and repair of mechanized household appliances, welding machines and carding machines, rectifiers, stabilizers and transformers, connecting apparatus (fittings), electromechanical appliances. Product and repair of heating and lighting equipment. Product and installation of piezoelectric lighters. Performing electrical installations for electrical machines and equipment. Repair and maintenance of electrical installations. Manufacture of electro-mechanical and electronic components and devices and electro-energy switchgear up to 1 kV. Electrical measurements and reception tests of electric receivers. Product, regeneration, repair and charging of batteries. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.
21	repair and maintenance of electronic equipment	Repair of assemblies and complete equipment used in the electronic equipment of general use, in energy, electronics, electrical engineering and industrial automation, such as e.g. power supplies, signalling, alarm, control devices, electro-acoustic amplifiers, magnetos, cameras, diagnostic apparatus, electronic measuring equipment, electronic measuring equipment, and digital equipment for the collection and processing information, etc. Repair and maintenance of computers and auxiliary equipment. Repair of watches and electronic clocks (excluding analog). Other work and accompanying activities necessary for the complete execution and finishing of the service provided.

22	tele-and radiomechanics services	Repair and maintenance and installation of radio, television, teletechnical, electro-acoustic devices and apparatus, including intercom, signaling, electronic and electro-mechanical interacting devices, including those of co-operating systems, including television antenabe, with the exception of installation and installation of satellite antenatal and cable television networks. Maintenance and repair of in-house telephone networks, telephone exchanges, telephone sets and on-site dispatching equipment. Performance of unusual stabilization devices, antennas and spare parts, components and components. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.
23	Tyre retreading services	Retreading and colouring of tyres.
24	vulcanising services, except tyre retreading	Repair of all kinds of tyres and tubes, the assembly and disassembly of the tyres and the balancing of the wheels, the repair of all rubber and rubber-like products, including toys and sanitary ware, repair of rubber footwear and rubber-metal articles; fabric coating, performing rubber glues.
25	glasshness *	Glazing of window frames, doors, skylights, exhibitions, insects and greenhouses. Glazing of aquariums and cabinets and furniture and vehicles. Interpretation of the walls and columns of glass. Bonding of glass by gluing. Fixtures of paintings, diplomas, photographs, etc. Making glassmaking kites. Product, renovation and embedding of mirrors. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.
26	Vitrazovation *	Product, reconstruction, repair and maintenance of stained glass, the performance of lamps for lamps or other compositions made of coloured metal-coloured metal. Embedding the centrifuges. Colouring and firing, mating, formatting and digestion of glass, preparing connectors. Carrying out accompanying glasshouse works. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.
27	carpentry services, with the exception of coffins	Manufacture, repair, renovation and maintenance of wood furniture and with the use of other materials and the execution of wooden parts for furniture with a mixed execution. The interior of the interior wood and wood-based materials. Manufacture and repair of woodwork or wood-based building woodwork. Execution of wooden stairs and balustrades. Product and repair of gallant items, household items and sports equipment of wood. Service of floor elements. Manufacture and repair of wood cases, etc. Execution and repair of beets, altarines and kiosks. Service woodwork processing of wood. Make a framework. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.
28	Lullaby *	Product and repair of wooden accessory vehicles, e.g. economic wagons, caravans, caravans, karet, sań and sanek. Carrying case of wooden agricultural machinery and trailers. Product of wooden agricultural tools and wooden farm equipment, e.g. crumbs, troughs, crates, ladders, etc. Repair of bednards ' products and from the range of wood lathes. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.
29	services in the field of gold	Gilding with foil and paint articles of antique and utility, eg. frames, sculptures, slats, cutter elements, tombstones, building blocks, etc. Product and repair of gilded style frames and decorative slats. Renovation and reconstruction of the above-mentioned objects. Fixtures of paintings, diplomas, photographs, etc.

30	upholstery services	Manufacture and restoration of ensemins, sets and single furniture of upholstery and skeletal structures of different purpose. Manufacture and repair of upholstery sports equipment. Lecturing of residential interiors and in the means of transport with anti-vacuolation and heat-absorbent materials and the exercise of commemorative decorations. Sewing and setting up the curtain. The sewing of the temptations. Stapling and laying of carpets and walkways. Execution and repair of upholstery in means of transport. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.
31	bednarration *	Manufacture, repair and impregnation of wooden kleptic vessels (e.g. Viader, ceuglets, barrels). Manufacture of bednark kleps.
32	carrots *	Manufacture of basket and plaice items (e.g. baskets, furniture, galleries) with wickerwork, reeds, rogolids and bamboo and with the use of other materials. Colour of the products being carried out. Repair and maintenance of wicker furniture, cane furniture, etc.
33	production of brooms, articles from branches and straw *	Product of brooms and cropiters. A product of mats, straws, wipers, baskets, and gourmet and ornamental galleries of branches and straw.
34	Baking *	Service carding (groping) of various textile materials, in particular wool. Ggrip of various materials and production waste of textile origin.
35	Kilimia *	Manufacture and repair of hand-held workshops: gobelins and kilims, macats, walkways, carpets etc. and artistic fabrics using a variety of materials, e.g. wool, flax, cotton, leather, glass, wood, ceramics, horsehair, synthetic fibres, feathers. Colouring and spinning of raw materials for the manufacture of products.
36	corosehood, except for machine *	The product of lace and utility objects and ornamental corotters.
37	hafciarskie services	Manual and machine-embroidering of liturgical garments, table linen, bed linen, personal clothing, clothing, etc. using different styles and runtime methods. Sewing and embroidery of the flagship. Repair and renovation of embroidered antique items. Manufacture of curtains, gallons, straps, shrubs, ornaments and distribution to uniforms, school shields, etc. The sewing of folk and regional costumes and elements of these costumes, adorned with embroilias and lace. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.
38	knitting on needles and crochet *	Product on wire and crochet knit items, yarns, strands, twines, etc.
39	Repassivation	Repair of stockings, pantyhose, socks and other knitting products, by means of lifting of meshes.
40	Services in the field of bleaching	Product, work and repair of table linen, bed linen, baby bed, baby, women's and men's (daily and night), liturgical, podomek, dressing gowns, bathrobes, men's bonuses, nursing, cooks, etc. A product of a quilt, sleeping bags, pillows, feathers, siers. Product of clothing, clothing and gloves, and headgear for children up to 6 years. Manufacture of curtains and curtains, pledes, markings, aprons, blouses, ties, scarves, apaszek, frogs and shells, plums, beach costumes, etc. The service of the ship. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.

41	gorseciary services	Manufacture and repair of corsets (excluding orthopaedic corsets), bras, skirting bars, pregnancy belts, beach suits, swimwear, etc.
42	Hats and men's chaperone *	Product, repair, reworking and refreshing of men's, youth, boys and children's head cover, e.g. civilian caps, uniforms, school hats, hats, pilots, berets, birets, with all kinds of materials, including skins, furs and their imitations.
43	Modanism *	Product, repair, reworking and refreshing of women's hats, berets, toques, hats and children's hats, etc. Headgear of all kinds of materials, including leather, fur and their imitations. Manufacture of artificial flowers and other ornaments, hat-strokes, veils, wianques, etc. of fabric and leather. Sewing of scarves as a set with headgear. Sewing and upholing veil, mourning veil, and coconut.
44	Tailor services	Women's and men's and children's clothing, e.g., costumes, jackets, sweatshirts, summer coats, winter coats, trousers, navy, prochewes with underpinning, sports suits, tubs, tuxedos, nipples, uniforms, of all materials, including Also from the liqueous and skill-like materials and pelis with the use of natural and artificial fur skins. Coating of the mudslides. Repair and renovation of clothes and cover. Product, repair and renovation of women's and children's clothing, as follows: blouses, dresses, dresses, skirts, trousers, trousers, prochades, wind-cheaters, aprons, overalls, sports suits, beach suits, youth clothing, etc. Sewing of warp clothing for children up to 6 years. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.
45	cerning and repair of garments, buttoning of buttons, flagging, merezelling, pleading	The complexion of clothing, including artistic cervical. Repair of clothing. Pulling buttons, buckles and straps. Manual and machineries, merezings, pleading, blouses and other garments and curtains and curtains. Instituting instant locks, machine stitching and hand-holes, nabiding latches and nap.
46	Colostice services	Sewing, repair, refreshing and decorating the kittens and their imitations. Sewing, repair and refreshing of coats and imitation jellings. The execution of mudslides and products from a baranich skin with a hair.
47	Colouring *	Modelling and execution of top parts of footwear from leather, leather, textile materials and others. Repair and reprocessing of the top parts of footwear. Repair of calleting products.
48	Mileage	Service exercise, repair and refreshing of leather footwear, of replacement materials, of leather, textile, wood, plastics, etc.
49	orthopaedic sheepness *	Exercise, repair and renovation and refreshing of orthopaedic footwear (corrective, prosthetic, apparatus, etc.) from hides and other materials. Moulding of hooves and uppers for orthopaedic footwear, product and regeneration of orthopaedic inserts. Repairs in the field of shewness.

50	Repair Shevage	Repair and refreshing shoes.
51	refreshing and renovating leather and fur products, except for mechanical cleaning and dye of fur products	Refreshing and refurbishing leather goods or skóroliking. Repair of leather and leather clothing, minor reprocessing (e.g. shortening, tapering, prolonging). Colouring. Refreshing of fur products or parts thereof. Renovation of fur products and repair of fur clothing, small processing, eg. shortening, prolonging. Cleaning the hair, cleaning the skin (pulp), staining, stitching and cleaning the missing parts of the product.
52	services in the field of mechanical cleaning and dye products	Cleaning and dyeing of fur products in mechanized washing machines with cleaning or dyeing agents.
53	Kuśnieri services	Sewing, repair and renovation of furs, flanges, caps, mudslides and other garments and futures of futsal, semi-precious and ordinary skins and their imitations. Sewing, bedding, decorative makings, mudslides, pavements, etc. with furs and with all kinds of shearing and fur waste.
54	Rivalry, except for production of tarpaulins *	Manufacture and repair of utility and ornamental objects (eg. harnesses, saddles, trousers, belts and transmission belts, sports and hunting equipment, muzzle, leash, whips, suckers) of rimarian skins and replacement materials. Small repairs of calmeting products and upholstery coverings.
55	glove-device of leather and leather gloves, except for working, protective and sporting *	Product, repair and refreshing of leather and leather gloves of women's, men's and children's, as well as glove cartridges for leather and skis.
56	milling *	Transformation and processing of cereals and other seeds into specific types and species of flour, groats, sharps and other cereal products. Preparation of grains of cereals and other seeds to change and break.
57	the transformation and reprocessing of cereals in windmills and the pounding of cereals *	Transformation and reprocessing of cereals in windmills, sharps and milkles for certain types and species of flour, groats and bolts. Preparation of cereal grains for milling and processing.
58	production of wadding from sugar *, maize roasting *	Manufacture of wadding from sugar. Maize (pop corn), except for the roasting of maize for further resale or use as raw material for manufacturing or service purposes.
59	Bookbinding services	He covers books, documents, blocks, notebooks, etc., embossing, gilding, and coloring books and bookbinding decorations. Maintenance of prints and repair of damaged cards, books and luminaifs. Laminating. Sticker of maps, planses, plans, reproduction, photography, etc. Manufacture of albums, blocks, books, classicists, etc. Product of ornamental boxes and boxes, jewelry boxes, cases, cassettes for table covers, etc. File, file, cardboard and paper packages, and paper and paper galleries. Service cutting of paper, cardboard and all bookbinding materials. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.
60	Lute services	Product, repair, correction, maintenance and tuning of string instruments and greases, including electronic components. Product of parts and accessories for string instruments and greed instruments. Repair of furs and desktops.
61	Championship services	Manufacture, repair, reconstruction and maintenance of organs and spare parts for organs (excluding electronic organs). Assembly, installation and tuning of organs. Naprawa fisharmonii.

62	service product and repair of wind instruments	Product, conversion, repair, renovation and maintenance, tuning, scaring and correction of the musical instruments of brass and wood brass. Product, modification and installation of parts of bands and components for brass and wood brass instruments. Polishing musical brass instruments. Repair of desktops and furs for wind instruments.
63	service device and repair of percussion instruments	Product, reprocessing, repair, maintenance and tuning and correction of percussion instruments. Product, rework and assembly of parts of details, assemblies and components for percussion instruments. Repair of furs, desktops and media for percussion instruments.
64	service device and repair of harmonic and piano instruments	Product, conversion, repair, correction, scaring and tuning of instruments such as: pianos, pianos, keyboards, harpsichins, pianols, harmoniums and all kinds of harmonies, accordions and orchestral harmonica. Manufacture, reprocessing and assembling of parts, assemblies and components for harmonic and piano instruments. Repair of desktops, furters and media for harmonic instruments and piano instruments.
65	service device and repair of electrical and electronic musical instruments	Product, modification, repair, maintenance and tuning, scrolling and correction of electrical and electronic instruments, e.g. Keyboards, organs, electroacoustic guitars. Implementation, processing and assembly of electronic components, assemblies and components for repaired instruments. Repair of sound apparatus and electro-acoustic equipment (e.g. amplifiers, loudspeakers, microphones, sound cameras, multichannel stereo mixers) associated with the instrument. Verification and adaptation of the operation of electroacoustic instruments and apparatus of the sound apparatus.
66	orthopedic *	Performing any work in the field of orthopaedic mechanics and bandages. Implementation and repair of prostheses of lower and upper limbs, apparatus, orthopaedic corsets, abdominal and hernia belts, prosthetic suspensions, orthopaedic apparatus, etc. Execution of parts for prostheses, apparatus, orthopaedic corsets, etc.
67	varnishing services	The coating of surface objects and the protection of anti-corrosion materials of metal structures, excluding means of transport and construction works. Painting of furniture and joinery and building elements, e.g. Boazia, balustrade, lamperia (not permanently related to the building). Renovation of varnishing coatings. The coating of parts, elements of assemblies, objects by immersion.
68	Service of glauces	Manufacture of shillings, plates, printing, advertising, company signs, emblems and templates on various washers (sheet, glass, wood, canvas and other), including the technique of gilding and srebelling.
69	maintenance and repair of antique and artistic objects	Carrying out conservation works and repairs of all kinds of artistic objects recognized as historic, e.g.: paintings, frames, sculptures, furniture, museum items, weapons, armor, clocks, fabrics, outfits. Other works and accompanying activities, not necessary for the complete execution of the service provided.

70	Construction services of masonry, carpentry, decarist, floor-painting, painting, wall-insulation, insulation, construction and assembly of steel structures-for the population	Execution, repair and demolition of masonry building objects, their parts or components, e.g. walls and ceilings of various materials. Execution and repair of foundation benches, interior and exterior plaster, facades. Execution, repair and demolition of fences and muronian and concrete ducts etc. Execution, maintenance and demolition of chimneys. Laying tiles, etc. Embedding in walls and walls of woodwork and building locksmith. The construction of floors and floors of concrete and cement floors. Scaffolding. Execution of excavations for construction sites. Execution, reconstruction, repair and demolition of wooden buildings, roofing structures, bridges, wooden fences. Perform repair and maintenance of wooden walls, roof coverings and floors, flooring from boards and stairs. Construction of wooden constructions-stands, platform bridges, harbour and wooden parts of the residential areas and children's playgrounds. Formwork and stamping of concrete and reinforced concrete structures. Assembly and disassembly of scaffolding and working bridges. Execution of formwork (shuttering) and protections for earth robots. Securing wooden elements of the event, painting and fire protection. Covering and repair of all kinds of roofs with traditional and contemporary roofing. Repair and maintenance of wooden roofing structures. Roofing insulation. Impregnation of wooden elements of buildings. Establishment, repair and maintenance of drainage equipment. Repair and execution (for own use) of roofing gutters and sheet metal elements. The establishment and repair of the chimney fireplace. Corrosion protection of roofing and tinting elements as well as other steel roof elements. Installation of blinds, anti-burglary and sunscreen films. Laying, refurbishing and maintenance of floors and floors of various materials, such as: wood, stone, ceramics, plastic, concrete, etc. The preparation will be planted under the floor. Stacking of ceramic tiles on the walls. Painting of facades and interiors of buildings using various painting techniques. Preparation of the floor. Painting of devices in buildings. The coating of openings and building elements, wall furniture, etc. Imposing different types of wallpaper. The preparation will be provided under the wallpaper. Anti-corrosive painting of construction works with metal structure, e.g. fences, lighthouses, high voltage pillars, power equipment, etc. Execution of scaffolding and bhp security. The execution of anti-moisture, thermal, acoustic, anti-corrosive and biological building insulation using any insulating materials. Preparation of the building object for the execution of insulation works. Checking and control of the operation of insulating devices. Remove isolation damage. Repair of drainage drainage. Covering, repair and maintenance of roofing roofs. The exercise, repair and maintenance of any tinting elements. -the right and maintenance of roofed roofs covered with sheet metal. Paint and corrosion protection of roofing elements. Installation and assembly of wires and metal components for ventilation and air conditioning systems. Repair and maintenance of roofing gutters, drain pipes, etc. elements. Execution and repair of chimneys. Other work and accompanying activities necessary for the complete execution and finishing of the service provided.
71	art services-for the population	Manufacture of gypsum construction elements such as: gzymsy, stiuki, sztablatury etc. Manufacture of cast iron castings, sculptures, basements, ornamentation and inscriptions and their repair and maintenance. Manufacture of gypsum surveys of buildings, models and excerations of facades. Performing ordinary, special and noble plaster, making them repair and maintenance. Preparation of various gypsum forms. Manufacture of gypsum ornamental objects. Other work and accompanying activities necessary for the complete execution and finishing of the product or service.

72	Fundraining services-for the population	Fungal odour and drainage of all kinds of building objects with various techniques. Reinforcing the fungal walls, eg. through the beheadings. Other work and accompanying activities necessary for the complete execution of the benefit.
73	Cycling services-for the population	Cycling of floors, wooden stairs, etc. -manual or machinery. Other work and accompanying activities necessary for the complete execution of the benefit.
74	Astonishness services-for the population	Execution, demolition and repair of ceramic heating furnaces and kitchen coils. Construction, demolition and repair of bakery ovens, smokehouses, drying rooms, etc. Construction and repair of portable furnaces (ceramic). Construction of fireplaces. Chopuchs. Repair and repair of smoke channels and chimneys. Other work and accompanying activities necessary for the complete execution of the benefit.
75	Installation works services related to the installation of: heating, ventilation, air conditioning, water-sewage, gas, electric and electric fittings-for the population	Exercise, repair and maintenance of all kinds of internal and external installations and equipment: water supply, sewerage, central heating, hot water, air conditioning, including industrial and special (eg. steam kitchens, mechanical laundry, drying rooms). Cleaning the installation performed and securing it against corrosion and, if necessary, the location of thermal insulation. Performing non-typical installation items. Execution, repair and maintenance of all kinds of internal and external gas installations and appliances, including industrial and special (e.g. installation of technical gases and compressed air, wireless system for liquid gas). Cleaning up the installation and corrosion protection. Paint installation of technical gases in colours set by technical supervision. Performing non-typical installation items. Exercise, repair and maintenance: electrical power installations, light and signalling and low-current, lightning and grounding installations, power lines and telephone and cable telephones, electrical switchgear and control desktops, installations in the "trafo" stations and generator sets. Installation and maintenance of electrical receivers. Measurements and test reception of installations, receivers and electrical equipment. Perform measurements of insulation status and effectiveness of zeroing, grounding, etc. Operation and repair of control-measuring, control and automation equipment. Other work and accompanying activities necessary for the complete execution of the benefit.
76	study, with the exception of drilling wells with a depth of over 30 m-for the population	Digging of wells, together with the extraction of the charm by hand or with the help of mechanized equipment. The execution of casing from coils or masonry made of bricks and other materials. Cleaning, maintenance and disinfection of wells. Performing watertight-screen wells in holes, e.g. of the ith. Execution of reinforced concrete cover of wells with casted manhole. Installation of hand or hydrofoar wells. Repair of wells pumps. Assembly and disassembly of deep-water pumps. Performing study pillars. Drilling wells up to a depth of 30 m and their enclosure. Other work and accompanying activities necessary for the complete execution of the benefit.

77	operation of machinery of agricultural and horticultural production	Implementation by means of agricultural machinery of agrotechnical equipment, e.g. Origins, whales, bronchants, shafts, manure spreading, fertilizer spreading, sowing of cereals and grasses, planting of yields, plant spraying, grass mowing, cereal equipment, potato excavations, beets, halls, settling Stert, yield.
78	Pest and animal pest control services	Control of pests of plants and animals of all kinds of ways, e.g. chemical, biological and mechanical means.
79	animal maintenance and care services	Ensure that animals are properly maintained by the preparation and feeding of the feed and watting. Animal grazing. Keeping animals and premises clean for animals. Manual and mechanical milking of dairy animals. Basic zootechnical treatments. The care of livestock and domestic animals. Haircuts of dogs and sheep.
80	laundry services, ironing and rebar services	Laundry in water and ironing of underwear, garments and curtains, curtains, etc. Rod of curtains and curtains.
81	magication services	Maglination of underwear and curtains, curtains, etc. hot and cold.
82	chemical cleaning and dye services, with the exception of cleaning and dye of fur products	Chemical cleaning, depleting and washing of clothing and other textile products. Chemical cleaning of products from the skin. Dyeing, dyeing (bleaching) of textiles, knitted or crocheted, yarn, garments, etc. Apretuing of products after washing and dye.
83	washing feathers and canned	Washing the feathers and the powder.
84	Mosquito	Cleaning, checking and publishing of the condition: chimney, smoke, exhaust and ventilation ducts, canals connecting furnaces with chimney wires, channeling channels and chimney nams. Examination of the state of chimney, heating and ventilation ducts, ducts and fire-low connections in buildings prior to their commissioning, searching for breaks in the walls of the chimney and ventilation ducts and checking the joints Furnaces in buildings already in use. Investigation of the causes of faulty operation of chimneys and ducts. Issuing opinions concerning the combination of burnout and ventilation on the basis of the control of chimney wires. Cleaning and checking of stoves. Cleaning and maintenance of all types of furnaces and heating devices and furnaces and pipes, as well as low-pressure boilers and diesel boilers and internal combustion ducts. Cleaning the smokehouse. Rerubbing the chimney and ventilation ducts. Burning soot in the chimney wires. Assembly and disassembly of chimney fireplace and repair of chimney heads.
85	decontamination services, iris of insect and intoxication	Blending of insects in living, office, production, warehousing, etc. chemical agents. Blunting of rodents in the commercial premises by means of chemical agents. Decontamination of buildings, livestock housing, cages for breeding animals, etc. and epidemiological threatened objects (shampoos, garbage dumps and others).
86 and 87	hairdresser services for: women and girls and men and boys	Hairdressing, curing and hair styling. Haircut and grooming (beards, moustaches). Shaving your face and head. Dyeing and brightening the hair. Coloring of moustaches and beards. Dyes the eyebrows and eyelashes, adjusting eyebrows. Computer selection of hairstyles. Performing facial and head massage with the exception of therapeutic massages. Service sharpening of ugliners. Service device of wigs.

88	cosmetic services	Performance of beautifying cosmetics: use of eyelash masks, eyelash dyeing and adjusting and dyeing eyebrows, make-up, manicure and pedicure. Treatment of conservative cosmetics with suitable apparatus and preparations: facial and back cleansing, facial care massages, neck, arms, hands, head, etc., nursing masks (e.g. It is astringent, nourishing, cosmetic, and herbal. Treatment of medical cosmetics as: curative treatment of skin from cucumbers, removal of prosaki and eruptions of infectious molluscs, therapeutic massages, reflective massages, light-, water-and electrotherapy treatments, entering in the range of conservative and medical cosmetics.
89	manicure, pedicure	To shape the nail by shortening and pitting. Cutting of the epidermis, nail varnishing. Remove skin thickening and trimming.
90	photographic services	Performing at the plant and outside the works of photography, film and travel: portrait, reportage, occasional, landscape, technical, etc. Performing photocopies. Carrying out the work entrusted. Preparation of photographic prints on paper, porcelain, etc. The object of the activity does not cover the work performed on the cassette cassette.
91	display of drawings, plans and texts by techniques of xserography and diazotypii	Perform drawing of drawings, plans, texts, etc. The technique of the light-type (diazotypii) and the xserography.
92	interior cleaning	Cleaning, washing and vacuuming of premises and furniture. Cleaning and washing of sanitary facilities. Cleaning of carpets etc. Pasture-frosting floors.
93	weighting of persons	Weighting people and measuring growth using personal scales.
94	radiestezia services	Determination in the course of the course of water veins, plotting their depth, performance and water quality. Detection of the grounding zones. Protection against various kinds of harmful radiation in apartments, livestock buildings, workplaces, etc. and the protection of greenhouses and gardens against harmful radiation plants.
95	services provided in households	Household support for household appliances.

Annex 5. [ QUARTERLY FLAT RATE ON THE INCOME OF THE PROBOSERS]

Annex No 5

QUARTERLY FLAT RATES FROM THE INCOME OF THE PROBOSERS

DEPRECATED RATES [ 25]

In parishes with a population of		Rates in zloty
above	to
	1,000	338
1,000	2,000	385
2,000	3,000	416
3,000	4,000	454
4,000	5,000	493
5,000	6,000	540
6,000	7,000	586
7,000	8,000	634
8,000	9,000	683
9,000	10,000	741
10,000	12,000	805
12,000	14,000	875
14,000	16,000	950
16,000	18,000	1 030
18,000	20,000	1 114
20,000		1 207

Explanation:

The number of inhabitants shall be accepted as at 31 December of the year preceding the tax year for which the lump sum is paid, according to the data of the competent authorities of the cities and municipalities, which keep the population accountancy.

Annex 6. [ QUARTERLY FLAT RATE ON REVENUE OF VICARIES]

Annex No 6

QUARTERLY FLAT RATES ON THE INCOME OF VICARIES

DEPRECATED RATES [ 26]

In parishes with a population of		If the seat of the parish is located
above	to	in the municipality or cities with Number Residents up to 5 000	in a city with a population of
			Over 5 000 up to 50,000	Over 50 000
		Zlotys rates
	1,000	107	215	309
1,000	3,000	309	324	324
3,000	5,000	324	341	356
5,000	8,000	331	356	365
8,000	10,000	341	374	383
10,000		356	383	394

Explanation:

The number of inhabitants shall be adopted as at 31 December of the year preceding the tax year for which the lump sum is paid, according to the data of the competent administrative authorities of the cities and municipalities, which keep the population accountable.

[ 1] Article 1 (4) added by Article 4 point 1 of the Act of 9 April 2015. to amend the Personal Income Tax Act and certain other laws (Journal of Laws of the Law on Income Tax) 699; ost. zm.: Dz.U. z 2015 r. items 1595). The amendment came into force on 1 January 2016.

[ 2] Article 2 (1) 1b added by Art. 4 point 2 of the Act of 9 April 2015. to amend the Personal Income Tax Act and certain other laws (Journal of Laws of the Law on Income Tax) 699; ost. zm.: Dz.U. z 2015 r. items 1595). The amendment came into force on 1 January 2016.

[ 3] Article 3, in the version set by the Article. 4 point 3 of the Act of 9 April 2015. to amend the Personal Income Tax Act and certain other laws (Journal of Laws of the Law on Income Tax) 699; ost. zm.: Dz.U. z 2015 r. items 1595). The amendment came into force on 1 January 2016.

[ 4] Article 6 (1) 1 in the wording set by Article 1. 4 point 1 lit. a) of the Act of 10 September 2015. to amend certain laws in connection with the promotion of amicable methods of dispute resolution (Journal of Laws of the Law of the European Union. 1595). The amendment came into force on 1 January 2016. and shall apply to the correction of revenues and the costs of obtaining revenues, obtained or incurred before 1 January 2016.

[ 5] Article 6 (1) 1d added by art. 4 point 4 lit. a) of the Act of 9 April 2015. to amend the Personal Income Tax Act and certain other laws (Journal of Laws of the Law on Income Tax) 699; ost. zm.: Dz.U. z 2015 r. items 1595). The amendment came into force on 1 January 2016.

[ 6] Article 6 (1) 1e added by art. 4 point 1 lit. b) of the Act of 10 September 2015. to amend certain laws in connection with the promotion of amicable methods of dispute resolution (Journal of Laws of the Law of the European Union. 1595). The amendment came into force on 1 January 2016. and shall apply to the correction of revenues and the costs of obtaining revenues, obtained or incurred before 1 January 2016.

[ 7] Article 6 (1) 1f added by art. 4 point 1 lit. b) of the Act of 10 September 2015. to amend certain laws in connection with the promotion of amicable methods of dispute resolution (Journal of Laws of the Law of the European Union. 1595). The amendment came into force on 1 January 2016. and shall apply to the correction of revenues and the costs of obtaining revenues, obtained or incurred before 1 January 2016.

[ 8] Article 6 (1) 7 added by art. 4 point 4 lit. b) of the Act of 9 April 2015. to amend the Personal Income Tax Act and certain other laws (Journal of Laws of the Law on Income Tax) 699; ost. zm.: Dz.U. z 2015 r. items 1595). The amendment came into force on 1 January 2016.

[ 9] Article 9 (1) 5 added by art. 4 point 5 of the Act of 9 April 2015. to amend the Personal Income Tax Act and certain other laws (Journal of Laws of the Law on Income Tax) 699; ost. zm.: Dz.U. z 2015 r. items 1595). The amendment came into force on 1 January 2016.

[ 10] Article 11 (1) 1 in the wording set by Article 1. 4 point 6 (a) a) of the Act of 9 April 2015. to amend the Personal Income Tax Act and certain other laws (Journal of Laws of the Law on Income Tax) 699; ost. zm.: Dz.U. z 2015 r. items 1595). The amendment came into force on 1 January 2016.

[ 11] Article 11 (1) 3 in the version set by the Article. 4 point 6 (a) b) of the Act of 9 April 2015. to amend the Personal Income Tax Act and certain other laws (Journal of Laws of the Law on Income Tax) 699; ost. zm.: Dz.U. z 2015 r. items 1595). The amendment came into force on 1 January 2016.

[ 12] Article 12 (1) 1 point 6 added by art. 4 point 7 lit. a) of the Act of 9 April 2015. to amend the Personal Income Tax Act and certain other laws (Journal of Laws of the Law on Income Tax) 699; ost. zm.: Dz.U. z 2015 r. items 1595). The amendment came into force on 1 January 2016.

[ 13] Article 12 (1) 5a added by art. 4 point 7 lit. b) of the Act of 9 April 2015. to amend the Personal Income Tax Act and certain other laws (Journal of Laws of the Law on Income Tax) 699; ost. zm.: Dz.U. z 2015 r. items 1595). The amendment came into force on 1 January 2016.

[ 14] Article 12 (1) 9a added by art. 4 point 7 lit. c) of the Act of 9 April 2015. to amend the Personal Income Tax Act and certain other laws (Journal of Laws of the Law on Income Tax) 699; ost. zm.: Dz.U. z 2015 r. items 1595). The amendment came into force on 1 January 2016.

[ 15] Article 15 (1) 1a as set out by the Article. 4 point 2 of the Act of 10 September 2015. to amend certain laws in connection with the promotion of amicable methods of dispute resolution (Journal of Laws of the Law of the European Union. 1595). The amendment came into force on 1 January 2016. and shall apply to the correction of revenues and the costs of obtaining revenues, obtained or incurred before 1 January 2016.

[ 16] Article 15 (1) 3 in the version set by the Article. 4 point 8 (b) a) of the Act of 9 April 2015. to amend the Personal Income Tax Act and certain other laws (Journal of Laws of the Law on Income Tax) 699; ost. zm.: Dz.U. z 2015 r. items 1595). The amendment came into force on 1 January 2016.

[ 17] Article 15 (1) 3a in the version set by the Article. 4 point 8 (b) b) of the Act of 9 April 2015. to amend the Personal Income Tax Act and certain other laws (Journal of Laws of the Law on Income Tax) 699; ost. zm.: Dz.U. z 2015 r. items 1595). The amendment came into force on 1 January 2016.

[ 18] Article 15 (1) 8 added by art. 4 point 8 (b) c) of the Act of 9 April 2015. to amend the Personal Income Tax Act and certain other laws (Journal of Laws of the Law on Income Tax) 699; ost. zm.: Dz.U. z 2015 r. items 1595). The amendment came into force on 1 January 2016.

[ 19] Article 15 (1) 9 added by art. 4 point 8 (b) c) of the Act of 9 April 2015. to amend the Personal Income Tax Act and certain other laws (Journal of Laws of the Law on Income Tax) 699; ost. zm.: Dz.U. z 2015 r. items 1595). The amendment came into force on 1 January 2016.

[ 20] Article 17 (1) 3 added by art. 4 point 9 of the Act of 9 April 2015. to amend the Personal Income Tax Act and certain other laws (Journal of Laws of the Law on Income Tax) 699; ost. zm.: Dz.U. z 2015 r. items 1595). The amendment came into force on 1 January 2016.

[ 21] Article 21 (1) 11 point 1 as set out by the Article 420 of the Act of 15 May 2015. Restructuring law (Journal of Laws item. 978). The amendment came into force on 1 January 2016.

[ 22] Article 22 (1) 3 added by art. 4 point 10 of the Act of 9 April 2015. to amend the Personal Income Tax Act and certain other laws (Journal of Laws of the Law on Income Tax) 699; ost. zm.: Dz.U. z 2015 r. items 1595). The amendment came into force on 1 January 2016.

[ 23] Art. 16, art. 35 par. 4, art. 52 par. 2 and Article 56 pt. 4 lit. (e) shall enter into force on 27 November 1998.

[ 24] The amount of the tax card fee as Annex No. 3 as defined by point 1 of the Notice of the Minister of Finance dated 22 October 2015. on the rates of the tax card, the amount to which you can perform certain services except for the benefit of the population, and the quarterly lump sum rates on the income of the parish priest and the Vicar, in force in 2016. (M.P. pos. 1120). Applies in 2016

[ 25] The amount of the tax card fee as Annex No. 5 as defined by point 2 of the Notice of the Minister of Finance dated 22 October 2015. on the rates of the tax card, the amount to which you can perform certain services except for the benefit of the population, and the quarterly lump sum rates on the income of the parish priest and the Vicar, in force in 2016. (M.P. pos. 1120). Applies in 2016

[ 26] The amount of the tax card fee as Annex No. 6 as defined by point 3 of the Notice of the Minister of Finance dated 22 October 2015. on the rates of the tax card, the amount to which you can perform certain services except for the benefit of the population, and the quarterly lump sum rates on the income of the parish priest and the Vicar, in force in 2016. (M.P. pos. 1120). Applies in 2016