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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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REGULATION OF THE FINANCE MINISTER 1)

of 17 December 2002

on the keeping of revenue cards

On the basis of art. 52 par. 2 of the Act of 20 November 1998. with a flat-rate income tax on certain income generated by natural persons (Dz. U. No 144, pos. 930, of late. 1. 2) ) The following shall be managed:

§ 1. The Regulation sets out how the taxpayer's revenue cards are to be kept in accordance with Article 4. 52 par. 1 of the Act of 20 November 1998. with a flat-rate income tax on certain revenues generated by natural persons.

§ 2. 1. The revenue cards shall contain at least the following data:

1) the employee's name;

2) Tax Identification Number of the employee;

3) the number of the General Electronic Population Registration System (PESEL) of the employee;

4) the amount of the revenue in cash and in kind, reached in a given month;

(5) the cost of obtaining revenue;

6) deducted by the payer in a given month the amount of the contributions to the pension insurance, the annuity and the sickness, as defined by the provisions on the social security system;

7) income achieved in a given month;

8) accrued income from the beginning of the year;

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

10) the amount of the contribution to the universal health insurance set out in the provisions on universal health insurance;

11) the amount of the advance payment on income tax;

12. date of transfer of the advance.

2. The traveller is obliged to complete the cards for each month no later than by the day of the 20th of the following month.

§ 3. Revenue cards may be carried out using IT techniques. At the end of each month, but not later than the 20th of each month for the previous month, the taxable person shall draw up a printout of the entries made for the month in question.

§ 4. The provisions of the Regulation shall apply to the revenue accruing from 1 January 2003.

§ 5. This Regulation shall enter into force on 1 January 2003. 3)

Minister of Finance: w z. J. Ożóg

1) The Minister of Finance directs the government administration-public finances, pursuant to § 1 paragraph. 2 point 2 of the Regulation of the Prime Minister of 29 March 2002 on the detailed scope of the action of the Minister of Finance (Dz. U. Nr 32, pos. 301, No 43, pos. 378 and No 93, pos. 834).

2) The amendments to the said Act were announced in Dz. U. 2000 r. Nr 104, pos. 1104 and No. 122, pos. 1324, 2001 No. 74, item. 784, Nr. 88, pos. 961, Nr 125, poz. 1363 and 1369 and Nr 134, pos. 1509 and 2002. No. 141, pos. 1183, No. 169, pos. 1384, Nr 172, pos. 1412 and No. 200, pos. 1679.

3 ) The scope of the matters governed by this Regulation has so far been regulated in the Regulation of the Minister of Finance of 18 December 1998. on the implementation of certain provisions of the Flat-rate Income Tax Act on certain revenues achieved by natural persons (Dz. U. Nr 161, poz. 1078 and No. 119, pos. 1258 and 2001. No. 151, item. 1710) retained in force on the basis of art. 2 of the Act of 27 July 2002. to amend the Flat-rate Income Tax Act on certain revenues generated by natural persons (Dz. U. No 141, pos. 1183 and No. 172, pos. 1412).