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Regulation Of The Minister Of Finance Of 7 March 2002 On The Waiver Of The Collection Of Income Tax From Certain Types Of Income Of Non-Residents

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 7 marca 2002 r. w sprawie zaniechania poboru podatku dochodowego od niektórych rodzajów dochodów nierezydentów

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REGULATION OF THE FINANCE MINISTER

of 7 March 2002

on the non-collection of income tax on certain income of non-residents

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 No 160. items 1083, of 1998 No. 106, pos. 668, 1999 No 11, pos. 95 and No. 92, pos. 1062, of 2000 Nr 94, pos. 1037, Nr 116, poz. 1216, Nr 120, poz. 1268 i Nr 122, poz. 1315 and 2001. No 16, pos. 166, Nr 39, pos. 459, No 42. items 475, Nr 110, poz. 1189, Nr 125, pos. 1368 i Nr 130, poz. 1452) the following shall be managed:

§ 1. The revenue tax collection shall be discontinued:

1) non-residents, within the meaning of the provisions of foreign exchange law, being natural persons, obtained from the interest on bonds issued in accordance with the Regulation of the Minister of Finance of 7 September 1999. on the conditions for the issuance of treasury bonds offered on foreign markets (Dz. U. Nr 75, poz. 845) and for the sale, conversion or other legal act to be covered by those bonds,

2) non-residents, within the meaning of the provisions of foreign exchange law, being legal persons or companies without legal personality, obtained by interest on the bonds referred to in point 1, and for the sale, conversion or other activity the legal obligation to dispose of those bonds.

§ 2. The omisal referred to in § 1 shall be indefinite.

§ 3. [ 1] The Regulation shall enter into force on the day of the announcement

Minister of Finance: w z. Ciesielski I.

[ 1] This Regulation shall enter into force on 11 March 2002.