Regulation Of The Minister Of Finance Of 17 December 2002 On The Conduct Of Revenue Cards

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 17 grudnia 2002 r. w sprawie prowadzenia kart przychodów

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On the basis of article. 52 paragraph 1. 2 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 manner in which the cards revenues by taxable persons referred to in article 1. 52 paragraph 1. 1 of the Act of 20 November 1998 on a flat-rate income tax certain income achieved by individuals.

§ 2. 1. The Charter revenue should include at least the following information: 1) name and surname of the employee;

2) tax identification number of the employee;

3) Universal Electronic population register (PESEL);

4) amount in any given month of revenue in cash and in kind;

5) expenses;

6) deducted by the payer in a given month amount of contributions to the pension, disability and disease, referred to in the provisions of the social insurance system;

7) income achieved in the month concerned;

8) income accumulated since the beginning of the year;

9) the amount of the advance on income tax, calculated in accordance with the provisions of the income tax from natural persons;

10) the amount of the premiums for universal health insurance specified in the rules about universal health insurance;

11) amount payable advances on corporate income tax;

12) date of the advance.

2. Taxable person shall for each month to fill in cards not later than 20 next month.

§ 3. Charter revenue can be carried out using information techniques. At the end of each month, but no later than 20 each month for the previous month, the taxpayer is obliged to make a printout of the records made for the month.

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

§ 5. This Regulation shall enter into force on 1 January 2003.3) Finance Minister: with j. Ożóg 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) 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).

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