Regulation Of The Minister Of Finance Of 11 December 2007 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 11 grudnia 2007 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 (Journal of laws of 2005, No. 8, item 60, as amended. 2)) 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 2008 in accordance with regulation of the Minister of Finance of 26 June 2006 on the conditions for the issuing of government bonds offered on foreign markets (Journal of laws No. 113, item. 773) 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 paragraph 1 shall apply to income derived by 31 December 2059.

§ 3. This Regulation shall enter into force after 14 days from the date of the notice.



Minister of Finance: from e. Suchocka-Roguska 1) Finance Minister heads the Government Department-public finances, based on § 1 paragraph 1. 2 paragraph 2 of the regulation of the Prime Minister of 16 November 2007 on the detailed scope of the Minister of Finance (OJ No 216, 1592).

2) Changes the consolidated text of the said Act were announced in the journal of laws of 2005, no. 85, item. 727, no. 86, item. 732 and # 143, item. 1199, 2006 No. 66, item. 470, no. 104, item. 708, no. 143, item. 1031, no. 217. 1590 and No 225, item. 1635 and the 2007 # 112, item. 769, no. 120, item. 818, no. 192, item. 1378 and # 225, item. 1671.

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