Advanced Search

Regulation Of The Minister Of Finance Of 2 April 2008 On The Extension Of The Time Limit To Make A Statement About The Conditions To Exempt From Taxation The Income Tax From Individuals For Revenue Generated By The Disposal Of Nieruc

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 2 kwietnia 2008 r. w sprawie przedłużenia terminu do złożenia oświadczenia o spełnieniu warunków do zwolnienia z opodatkowania podatkiem dochodowym od osób fizycznych przychodów uzyskanych z odpłatnego zbycia nieruc

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

REGULATION OF THE FINANCE MINISTER 1)

of 2 April 2008

on the extension of the time limit for making a declaration of compliance with the conditions for exemption from income tax on natural persons of income derived from the paid divestment of real property and certain property rights

On the basis of art. 50 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. 1. Before 30 April 2008. the time limit for the submission of the declaration referred to in Article 21 (1) 21 of the Act of 26 July 1991. o Income tax on individuals (Dz. U. 2000 r. No 14, pos. 176, of late. 1. 3) ), the taxable persons referred to in Article 21 (1) 1 point 126 of the Act of 26 July 1991. on personal income tax, if the revenue referred to in Article 21 (1) 1 point 126 of the Act of 26 July 1991. income tax on individuals, was obtained in 2007.

2. Before 30 April 2009. the time limit for the submission of the declaration referred to in Article 21 (1) 21 of the Act of 26 July 1991. on personal income tax, to the taxable persons referred to in Article 21 (1) 1 point 126 of the Act of 26 July 1991. on personal income tax, if the revenue referred to in Article 21 (1) 1 point 126 of the Act of 26 July 1991. on personal income tax, were obtained in 2008.

§ 2. The Regulation shall enter into force on the day of the announcement

Minister of Finance: J. Vincent-Rostowski

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 16 November 2007. on the detailed scope of the action of the Minister of Finance (Dz. U. No 216, item. 1592).

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, 2006 No. 66, pos. 470, Nr 104, poz. 708, Nr 143, poz. 1031, No. 217, pos. 1590 and No. 225, pos. 1635 and 2007 No. 112, item. 769, Nr 120, poz. 818, No. 192, pos. 1378 and No. 225, pos. 1671.

3) Amendments to the text of the single law have been announced in the Dz. U. 2000 r. Nr 22, pos. 270, Nr 60, poz. 703, Nr 70, poz. 816, Nr 104, poz. 1104, Nr 117, pos. 1228 i Nr 122, poz. 1324, 2001 No 4, pos. 27, No. 8, pos. 64, Nr 52, poz. 539, Nr. 73, pos. 764, No. 74, pos. 784, Nr. 88, pos. 961, Nr 89, poz. 968, No 102, pos. 1117, No. 106, pos. 1150, Nr 110, poz. 1190, No 125, pos. 1363 and 1370 and Nr 134, pos. 1509, 2002 No 19, pos. 199, Nr 25, pos. 253, No. 74, pos. 676, Nr 78, poz. 715, Nr 89, poz. 804, No. 135, pos. 1146, No. 141, pos. 1182, No. 169, pos. 1384, Nr 181, pos. 1515, Nr 200, poz. 1679 and No. 240, pos. 2058, 2003 No. 7, pos. 79, Nr 45, poz. 391, Nr 65, poz. 595, Nr. 84, pos. 774, Nr 90, poz. 844, Nr 96, poz. 874, Nr 122, pos. 1143, No 135, pos. 1268, Nr 137, poz. 1302, Nr 166, pos. 1608, Nr 202, poz. 1956, No 222, pos. 2201, No. 223, pos. 2217 and No. 228, pos. 2255, 2004 Nr 29, pos. 257, No 54, pos. 535, Nr 93, pos. 894, Nr 99, poz. 1001, Nr 109, pos. 1163, No 116, pos. 1203, 1205 and 1207, Nr 120, poz. 1252, Nr 123, pos. 1291, Nr 162, pos. 1691, Nr 210, pos. 2135, No 263, pos. 2619 and No 281, pos. 2779 and 2781, of 2005 Nr 25, pos. 202, Nr 30, pos. 262, Nr. 85, pos. 725, Nr 86, pos. 732, Nr 90, poz. 757, No. 102, pos. 852, Nr 143, poz. 1199 and 1202, No 155, pos. 1298, Nr 164, poz. 1365 i 1366, Nr 169, poz. 1418 and 1420, Nr 177, pos. 1468, Nr 179, poz. 1484, Nr 180, pos. 1495 and No 183, pos. 1538, 2006 Nr 46, pos. 328, No 104, pos. 708 and 711, No. 107, pos. 723, No 136, pos. 970, Nr 157, pos. 1119, Nr 183, poz. 1353 and 1354, Nr 217, poz. 1588, No. 226, pos. 1657 and No. 249, pos. 1824 and 2007 Nr 35, pos. 219, Nr 99, pos. 658, Nr 115, poz. 791 and 793, No 176, pos. 1243, Nr 181, pos. 1288, No. 191, pos. 1361 and 1367, No 192, pos. 1378 i Nr 211, poz. 1549.