Regulation Of The Minister Of Finance Of 21 December 2000 On The Exemption Of Certain Payers From The Obligation To Retrieve The Advances On Income Tax From Natural Persons

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 21 grudnia 2000 r. w sprawie zwolnienia niektórych płatników z obowiązku pobierania zaliczek na podatek dochodowy od osób fizycznych

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On the basis of article. 22 § 1 paragraph 2 of the Act of 29 August 1997 – tax (Dz. u. Nr 137, poz. 926 and # 160, poz. 1083, 1998, no. 106, item 668., 1999. No. 11, item 95 and # 92, item 1062 and 2000 No 94 item 1037 and No. 116, item 1216) are managed as follows: § 1. Releases to payers, referred to in article 1. 31 of the Act of 26 July 1991 on income tax from natural persons (Journal of laws of 2000, no. 14, item 176, no. 22, item 270, no. 60, item 703, no. 70, item 816, no. 104, item 1104 and No. 117, item 1228), with the obligation to retrieve the advances on income tax from natural persons from the remuneration from employment, paid the participants Volunteer Regiment – in its entirety.

§ 2. After the end of the tax year taxable persons to which they apply the provisions of the regulation, shall be required to submit the tax authorities the testimony of the amount earned income, in accordance with article 5. 45 the Act referred to in § 1.

§ 3. The regulation applies to income from 1 January 2001.

§ 4. [1] Regulation shall enter into force after 14 days from the date of the notice.



Finance Minister: j. Bauc [1] Regulation shall enter into force on 14 January 2001.