Regulation Of The Minister Of Finance Of 19 March 1999 On Determine The Upper Bound Of The Cooperative Organization Contributions To Associations Of Inspection And The National Council Of The Cooperative

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 19 marca 1999 r. w sprawie określenia górnej granicy składek organizacji spółdzielczych na rzecz związków rewizyjnych i Krajowej Rady Spółdzielczej

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On the basis of article. 16 paragraph. 1 paragraph 37 (b). a) of the Act of February 15, 1992 on income tax from legal persons (Journal of laws of 1993, no. 106, item 482 and # 134, item 646, 1994 No 1, item 2, # 43, item 163, no. 80, item 368, no. 87, item 406, no. 90, item. 419, # 113, item 547, N r 123, item 602 and No. 127 , item. 627, 1995, no. 5, item. 25, no. 86, item. 433, no. 96, item. 478, no. 133, item. 654 and # 142, item. 704, 1996, no. 25, item. 113, no. 34, item. 146, no. 90, item. 405, no. 137, item. 639 and # 147, item. 686, 1997, # 9, item. 44, no. 28, item. 153, no. 79, item. 484, no. 96, item. 592, no. 107, item. 685, no. 118, item. 754, no. 121, item. 770, no. 123, item. 776 and 777, Nr 137, poz. 926, no. 139, item. 932-934, No 140, item. 939 and No. 141, item. 945 and 1998 No. 60, item. 383, no. 108, item. 685, no. 117, item. 756, Nr 137, poz. 887, No 144, item. 931 and No. 162, item. 1112 and 1121) are managed as follows: § 1. 1. The upper limit of the contributions paid by the cooperative organizations, in cost of revenue, specifies: 1) in the case of contributions to associations of inspection is not engaged in economic activities other than those listed in article 1. 240 § 3 paragraph 1-5 of the Act of 16 September 1982-Law cooperative (Journal of laws of 1995, no. 54, item 288 and # 133, poz. 654, 1996 # 5, item 32, no. 24, item 110 and No. 43, item 189, and in 1997, No 32, item 183, no. 111, item 723 and No. 121, item 770 and 769) – the amount calculated in relation to the amount of the earned income in the previous tax year , in accordance with the following table: amount of annual income top height annual contribution over $1 000 000 1 000 000% 0.4 to $3 000 000 € 4 000 PLN + 0.3% of the excess over $1 000 000 3 000 000 $10 000 + 0.1% of the excess over 3 000 000 $, but not more than 30 000 $2) in the case of contributions to the revision compounds other than those listed in paragraph 1 – 170 zł per month , 3) in the case of contributions to the National Cooperative Council-30 zł per month.

2. in the case of cooperative organisations registered in the tax year, the upper limit of contributions to the costs of obtaining income shall be calculated in accordance with paragraph 1. 1 and taking into account the amount actually earned income in a given year.

3. Upper limit of contributions referred to in paragraph 1. 1, applies only to contributions to the Organization, to which membership of the cooperative is not mandatory.

§ 2. [1] Regulation shall enter into force on the date of the notice with effect from 1 January 1999.



Minister of Finance: with j. Bauc [1] Regulation shall enter into force on 12 April 1999. with effect from 1 January 1999.