REGULATION OF THE FINANCE MINISTER

of 10 January 2001

on the omission of the collection of personal income tax on the salaries of employees of Polish diplomatic posts and consular offices

• Metric
• Codified text

On the basis of art. 22 § 1 item 1 of the Act of 29 August 1997. -Tax Ordinance (Dz. U. Nr. 137, pos. 926 and Nr 160, pos. 1083, of 1998 No. 106, pos. 668, 1999 No 11, pos. 95 and No. 92, pos. 1062 and 2000 Nr 94, pos. 1037, Nr 116, poz. 1216, Nr 120, poz. 1268 i Nr 122, poz. 1315) the following shall be managed:

§ 1. 1. Management shall be managed to refrain from collecting income tax on natural persons due to foreign exchange salaries due to employees of Polish diplomatic posts and consular offices-in the amount of the difference between the tax due in the equivalent of the foreign exchange remuneration, converted into gold at the rates of the currencies in force on the date of payment, and the tax due on the equivalent of those converted into gold at the rate of the currencies in force on 1 January of the year in question tax.

2. For the exchange rates referred to in paragraph. 1, shall be considered the courses announced by the National Bank of Poland, applied at the purchase of currencies.

§ 2. Failure to act as referred to in paragraph 1 (1). 1, refers to the revenue received from 1 January 2001.

§ 3. [ 1] The Regulation shall enter into force after 14 days from the date of the announcement.

Minister Of Finance: J. Bauc

[ 1] This Regulation shall enter into force on 7 February 2001.