Regulation Of The Minister Of Finance Of 17 December 2002 On Keep Records Of Income And List Of Fixed Assets And Intangible Assets

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 17 grudnia 2002 r. w sprawie prowadzenia ewidencji przychodów i wykazu środków trwałych oraz wartości niematerialnych i prawnych

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On the basis of article. 16 of the Act of 20 November 1998 on a flat-rate income tax of certain revenues by natural persons (Journal of laws No. 144, item 930, as amended. 2)) are managed as follows: § 1. The regulation specifies the conduct by taxable persons referred to in article 1. 15 paragraph 1. 1 of the Act of 20 November 1998 on a flat-rate income tax of certain revenues by natural persons, hereinafter referred to as the "law": 1) the records of revenue, hereinafter referred to as "records", and the specific terms, which should correspond to the records to provide evidence in tax proceedings, as well as a way of documenting income and the calculation of the lump sum from the revenue accounting;

2) list of fixed assets and intangible assets.

§ 2. 1. taxable persons shall be required to keep records in accordance with the model set out in the annex to the regulation.

2. the common records of lead: 1) taxable persons performing activities in the form of the company, referred to in article 1. 6 paragraph 1. 1 of the Act, as well as 2) spouses, between which there is a commonality of ownership, reaching revenue referred to in article 1. 6 paragraph 1. 1A of the Act, unless they have made a declaration of taxable income entirely by one of them.

3. The taxpayer is obliged to zbroszurować records and sequentially number the card.

§ 3. [1] 1. Entries in the register shall be made on the basis of invoices, VAT invoices, accounts and customs documents, hereinafter referred to as the "invoices", issued in accordance with special provisions, if the sale is documented invoices and, in the case of a sale without invoices on the basis of the issued at the end of the day the internal evidence in which in one amount is demonstrated the value of these revenues for this day, broken down by income covered by the different rates of a lump sum from the revenue accounting.

2. taxable persons, who shall record the rotation using kas registrants within the meaning of the provisions of the Act of 11 March 2004 on tax on goods and services (Journal of laws of 2011 # 177, item 1054, as amended), hereinafter referred to as the "law on tax on goods and services", entries in the register on the basis of the data resulting from daily reports, subject to the provisions of paragraph 2. 3, adjusted by the amounts that affect income. On the back of the daily report, the taxpayer entered the total value of the revenue resulting from this report, broken down by income covered by the different rates of a lump sum from the revenue accounting.

3. taxable persons referred to in paragraph 1. 2, can make entries in the records at the end of each month, within the period specified in § 8, based on the data resulting from monthly reports adjusted for amounts that affect the amount of income. On the back of the monthly report, the taxpayer entered the total value of the revenue resulting from this report, broken down by income covered by the different rates of a lump sum from the revenue accounting.

4. Adjust the data resulting from reports daily or monthly reports, referred to in paragraph 1. 2 and 3, shall be made on the basis of separate records. Corrections, which are not subject to the terms of separate records for, the taxable person describes on the back of a report of daily or monthly.

5. taxable persons referred to in paragraph 1. 2 and 3, do not fit in the records of the amounts resulting from the invoices documenting sales to previously registered using kas registrants, are required to connect permanently returned the original fiscal receipt of copies of the invoices issued.

§ 4. In the case of the achievement of the revenue referred to in article 1. 14 paragraph 1. 2 of the Act of 26 July 1991 on income tax from natural persons (Journal of laws of 2000, no. 14, item 176, as amended. 3)), hereinafter referred to as the "income tax act", and in the event of the achievement of the revenue from the lease, sublease, lease, poddzierżawy or other contracts of a similar nature, referred to in article 1. 6 paragraph 1. 1A of the Act, shall be made on the basis of evidence of the actual getting those revenues.

§ 5. (repealed).

§ 6. (repealed).

§ 7. 1. the records of income can also be made on the basis of the daily listings of invoices.

2. the Summary referred to in paragraph 1. 1, shall include at least: 1) the date;

2) number listings;

3) invoice numbers covered by the statement;

4) date of the invoices covered by the statement;

5) the total value of the revenues resulting from these invoices, broken down by income covered by the different rates of a lump sum from the revenue accounting.

§ 8. Entries in the register are made in chronological order on the basis of the evidence referred to in § 3, 4 and 7, not later than 20 each month for the previous month.

§ 9. [2] the taxable persons referred to in article 1. 84 of the law on tax on goods and services, can be kept in the records of revenue including the tax on goods and services, except that at the end of the month shall be reduced by the income tax from goods and services.

§ 10. 1. A taxable person may keep records using information techniques. At the end of each month, within the period referred to in paragraph 8, the taxpayer is obliged to make a printout of the records made for the month. Print should be in line with the model of the records referred to in the annex to the regulation.

2. The taxable person using a computer program that does not provide print records, according to the formula specified in the annex, shall set up a register. After the end of the month to the corresponding columns of this record type in one position the sum of revenues earned in a given month, according to the individual of a lump sum.

§ 11. If the taxable person shall keep a register referred to in article 1. 109 paragraph 1. 1 or 3 of the law on tax on goods and services, can opt out of keeping records, on the principles set out in the regulation, provided that: 1) data as shown in the records will allow you to extract from the rotation, within the meaning of the provisions of the law on tax on goods and services, income for the purposes of a lump sum from the revenue accounting;

2) after the end of each month, within the period referred to in paragraph 8, will draw up a summary, which shows revenue on the basis of the data contained in the records, individual lump sum rates, taking account of the differences between the marketing, within the meaning of footnote of the law on tax on goods and services, and revenue within the meaning of the provisions of the income tax act.

§ 12. 1. If the taxpayer makes from revenue deductions, is obliged to demonstrate in separate positions and reduce the value of income giving rise to taxation.

2. (repealed).

3. After the end of the month within the period referred to in § 8, summarize records, calculate and enter in the records of the lump sum from the revenue accounting, as well as the amount of the securities to which the reductions and deductions from the lump sum. In the case of more than one records, totals records from individual records to move to one of them and summarized.

4. If there are circumstances giving rise to the obligation to additions, the taxpayer is obliged to demonstrate in the records credited the amount of expenditure and the increase of the amounts respectively the value of the taxable income or lump sum payable from revenues that are carried.

5. the provisions of paragraphs 1 and 2. 1-4 shall apply mutatis mutandis in the case of records referred to in section 10 and 11.

§ 13. 1. The taxpayer is obliged to keep records of fairly and in a way them.

2. the niewadliwą shall be deemed to the records kept in accordance with the provisions of laws and regulations. For fair it is believed records, if made in the entries reflect the State of the real.

3. Records shall be deemed to be fair and niewadliwą, also when: 1) not placed or misspelled the amount of revenue a total do not exceed 0.5% of the income shown in the records for the tax year or income reported in the fiscal year to the date on which the head of the tax office or tax inspection authority said these errors, or 2) the lack of appropriate records is associated with the unfortunate accident or a random event that prevented the taxpayer record keeping, or 3) the taxpayer completed entries or made the correction of erroneous entries in the records before the start of the inspection by the Director of the tax office or tax inspection authority, or 4) incorrect entries are the result of obvious errors, and the taxpayer has evidence referred to in § 3, 4, and 7.

§ 14. 1. List of fixed assets and intangible assets, hereinafter referred to as ' list ', should include at least the following information: 1) the ordinal number;

2) the date of acquisition;

3) receipt date to use;

4) the term of the document which establishes the acquisition;

5) the term of the asset or intangible values and legal;

6) Asset Classification symbol (FAC) issued on the basis of separate regulations;

7) initial value;

8) rounds out the rate;

9) an updated initial value;

10) date of and reason for the liquidation or the date of disposal of the asset or intangible values and legal, 2. For tangible and intangible assets are considered components of property, referred to in article 1. 22A-22o of the income tax act.


3. Records of fixed assets and intangible assets shall be made in the list of latest month adoption of them to use. Later date of introduction to the list shall be deemed to be disclosure of the asset referred to in art. 22 h of paragraph 1. 1 paragraph 4 of the income tax act.

4. The taxpayer is obliged to zbroszurować the list and go to number his card.

5. Not subject to taking a list of residential buildings, dwellings and cooperative ownership right to a dwelling, cooperative right to commercial premises, the right to a house in the housing cooperative, whose initial value shall be determined in accordance with article 4. 22 g of paragraph 1. 10 of the income tax act.

6. If you change the form of taxation, if the taxpayer ran the records of fixed assets and intangible assets, as referred to in article. 22N of the income tax Act, may continue to conduct the register, in the manner specified in the provisions of the regulation, provided that the records of this match will be the requirements referred to in paragraph 1. 1. § 15. The list may be conducted using the techniques. In this case, paragraph 10 shall apply mutatis mutandis.

§ 16. The provisions of the regulation shall apply to the revenue achieved from 1 January 2003.

§ 17. This Regulation shall enter into force on 1 January 2003.5) 1) Finance Minister heads the Government Department-public finances, based on § 1 paragraph 1. 2 paragraph 2 of the regulation President of the Council of Ministers of 29 March 2002 on the detailed scope of the Minister of Finance (Journal of laws No. 32, item 301, no. 43, item 378 and # 93, poz. 834).

2) amendments referred to the Act were announced in the journal of laws of 2000 No. 104, item. 1104 and # 122, item. 1324, 2001 No. 74, item. 784, no. 88, item. 961, no. 125, item. 1363 and 1369 and # 134. 1509 and 2002 No. 141, item. 1183, no. 169, item. 1384, no. 172, item. 1412 and # 200. 1679.3) a change in the consolidated text of the said Act were announced in the journal of laws of 2000 No. 22, item. 270, no. 60, item. 703, no. 70, item. 816, no. 104, item. 1104, no. 117, item. 1228 and # 122, item. 1324, 2001 # 4, item. 27, # 8, item. 64, No 52, item. 539, no. 73, item. 764, no. 74, item. 784, no. 88, item. 961, no. 89, item. 968, # 102, item. 1117, no. 106, item. 1150, no. 110, item. 1190, no. 125, item. 1363 and 1370 and # 134. 1509 and 2002 No 19, item. 199, # 25, poz. 253, no. 74, item. 676, no. 78, item. 715, no. 89, item. 804, No 135, item. 1146, no. 141, item. 1182, No 169, item. 1384, no. 181, item. 1515 and # 200. 1679, 4) amendments to the said Act were announced in the journal of laws of 1993, no. 28, item. 127 and No. 129, item. 599, 1994, no. 132, item. 670, 1995, no. 44, item. 231 and # 142, item. 702 and 703, 1996, no. 137, item. 640, of 1997, no. 111, item. 722, Nr 123, poz. 776 and 780, Nr 137, poz. 926, no. 141, item. 943 and No. 162, item. 1104, 1998 No. 139, item. 905 and # 161. 1076, the 1999 No. 50, item. 499, # 57, item. 596 and No. 95, item. 1100, 2000 No 68, item. 805 and No. 105, item. 1107, 2001 # 12, item. 92, # 39, item. 459, no. 56, item. 580, no. 63, item. 639, no. 80, item. 858, no. 90, item. 995, no. 106, item. 1150 and # 122, item. 1324 and of 2002, no. 19, item. 185, Nr 41, poz. 365, no. 86, item. 794, No 153, item. 1272, no. 169, item. 1387 and # 213. 1803.5) the scope of the matters governed by this regulation was not yet regulated in the regulation of the Minister of Finance of 18 December 1998 on the implementation of certain provisions of the Act on a flat-rate income tax of certain revenues by natural persons (Journal of laws No. 161, poz. 1078 and # 119, item 1258 and 2001 No. 151, item 1710) remaining in force pursuant to article. 2 of the Act of 27 July 2002 amending the Act on a flat-rate income tax of certain revenues by natural persons (Journal of laws No. 141, item. 1183 and # 172, poz. 1412).

Annex 1.

The annex to regulation of the Minister of Finance of 17 December 2002 (1836) [1] § 3 is added to be determined by § 1 paragraph 1 of the regulation of the Minister of Finance dated 6 may 2013. amending the regulation on keeping records of income and list of fixed assets and intangible assets (OJ No. 550). The change went into effect may 11, 2013.

[2] § 9 in the version agreed by § 1 paragraph 2 of the regulation of the Minister of Finance dated 6 may 2013. amending the regulation on keeping records of income and list of fixed assets and intangible assets (OJ No. 550). The change went into effect may 11, 2013.

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