Regulation Of The Minister Of Finance Of 23 April 2008 On The Waiver Of The Collection Of Income Tax From Certain Income Tax Payers Of Income Tax From Individuals And Corporate Income Tax Of Legal Persons

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 23 kwietnia 2008 r. w sprawie zaniechania poboru podatku dochodowego od niektórych dochodów podatników podatku dochodowego od osób fizycznych i podatku dochodowego od osób prawnych

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
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. 1. Manages the omission of collection of income tax from individuals and legal persons income tax on income earned by taxpayers domiciled, resident or the Management Board on the territory of the Republic of Poland for free purchase: 1) of fixed assets or intangible assets, including the information obtained in the field of industrial, commercial or scientific know-how, 2) the right to the use of fixed assets or intangible assets in this information in the field of industrial, commercial or scientific know-how, based on contract lending or contract of a similar nature, 3) training services in the wake of the execution: an offset agreement dated August 28, 2001, between the State Treasury of the Republic of Poland and the EADS Construcciones Aeronauticas S.A. associated with the delivery for the Polish armed forces transport aircraft C-295M; an offset agreement of 13 December 2001 between the State Treasury of the Republic of Poland and the G.E.I.E. EUROTORP with the supply of light torpedoes EU90/lmpact for Polish Navy; an offset agreement of 21 December 2001 between the State Treasury of the Republic of Poland and the Thales Nederland B.V. with the delivery of Modular Combat Systems, communications systems, navigation, land System programming and training, integration, documentation, training, Technical Support and the integration of Combat Systems in order to modernise ships class TEMPEST; an offset agreement of 18 April 2003 between the State Treasury of the Republic of Poland and the Lockheed Martin Corporation associated with the delivery of the aircraft to multi-tasking for the armed forces of the Republic of Poland; offset agreements of 1 July 2003 between the State Treasury of the Republic of Poland and the Patria Vehicles Oy and Melara S.p.A.-promise for the armed forces of the Republic of Poland wheeled APCs; an offset agreement of 17 February 2004 agreement between the State Treasury of the Republic of Poland and the Rafael Armament Development Authority in connection with the delivery of anti-tank missiles, portable anti-tank Launcher SPIKE SPIKE guided missiles and logistics security system SPIKE; an offset agreement of 28 September 2006 between the State Treasury of the Republic of Poland and the Harris Corporation associated with the delivery of the digital radio stations and on-board communications systems components, knapsack, and spare parts for the armed forces of the Republic of Poland; an offset agreement of 3 October 2006 between the State Treasury of the Republic of Poland and NAMMO RAUFOSS AS related to the delivery of the ammunition the calibre of 12.7 mm and 30 mm for the armed forces of the Republic of Poland; an offset agreement of 6 October 2006 between the State Treasury of the Republic of Poland and the Saab Bofors Dynamics AB related to delivery of the RBS15 Mk3 missiles for the Navy of the Republic of Poland and an offset agreement of 15 February 2007 between the State Treasury of the Republic of Poland and Avio s.p.a relating to delivery of the turbine engine along with the capsule in connection with the implementation of the construction project Corvette 621 for the Navy of the Republic of Poland.

2. failure also applies to taxpayers who reside, or the Management Board on the territory of the Republic of Poland, in the case of unpaid acquisition values, rights or services, referred to in paragraph 1. 1, from the taxpayers referred to in that provision, or through them.

§ 2. Omission referred to in paragraph 1 shall apply to income arising in the wake of the acquisition of charge values, rights or services referred to in that provision, in connection with the production or trade in arms, munitions or war materials, provided that those products are intended solely for military purposes.

§ 3. Omission referred to in paragraph 1 shall apply to income derived from 1 January 2008 to 31 December 2009.

§ 4. 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.

Related Laws