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REGULATION OF THE FINANCE MINISTER 1)
of 20 December 2006
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. of 2005 No. 8, pos. 60, of late. 1. 2) ) 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 by interest on bonds issued in 2007. in accordance with the Ordinance of the Minister of Finance dated 26 June 2006. on the conditions for the issuance of treasury bonds offered on foreign markets (Dz. U. Nr 113, pos. 773) as well as for the sale, conversion or other legal act of the disposal of 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 omission referred to in § 1 shall apply to the revenue obtained by 31 December 2038.
§ 3. The Regulation shall enter into force after 14 days from the date of the announcement.
Minister of Finance: Z. Gilowska
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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 18 July 2006 on the detailed scope of the action of the Minister of Finance (Dz. U. No. 131, pos. 908 and No. 169, pos. 1204).
2) Amendments to the text of the single law have been announced in the Dz. U. of 2005 Nr 85, pos. 727, Nr 86, pos. 732 and Nr 143, pos. 1199 and 2006 No. 66, pos. 470, Nr 104, poz. 708, Nr 143, poz. 1031, No. 217, pos. 1590 and No. 225, pos. 1635.