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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On the basis of article. 22 § 1 paragraph 1 of the law of 29 August 1997 – tax (Dz. u. Nr 137, poz. 926 and No. 160.1083, 1998, no. 106, item 668., 1999. No. 11, item 95 and # 92, poz. 1062, 2000 No 94 item 1037, no. 116, item 1216, no. 120, item 1268 and # 122 , item. 1315 and 2001 No 16, poz. 166, no. 39, item. 459, no. 42. item. 475, no. 110, item. 1189, no. 125, item. 1368 and # 130, poz. 1452) are managed as follows: § 1. Manages the omission of collection of income tax from income: 1) a non-resident, within the meaning of the foreign exchange law, natural persons, derived from interest income from the bonds issued in accordance with regulation of the Minister of Finance of 7 September 1999 on the conditions for the issuing of government bonds offered on foreign markets (Journal of laws No. 75, item 845) and for sale, swap or other legal action that has as its object the disposal of these bonds , 2) non-resident, within the meaning of the foreign exchange law, legal persons or companies not having legal personality, derived from interest income from the bonds referred to in paragraph 1, and for sale, swap or other legal action that has as its object the disposal of these bonds.

§ 2. Omission referred to in § 1 shall be perpetual.

§ 3. [1] Regulation shall enter into force on the date of the notice.



Minister of Finance: from w. Ciesielski [1] Regulation shall enter into force on 11 March 2002.

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