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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

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REGULATION OF THE FINANCE MINISTER 1)

of 23 April 2008

on the omission of income tax collection on certain income of taxpayers of personal income and income tax on legal persons

On the basis of art. 22 § 1 item 1 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. The Management Board shall refrain from collecting income tax on natural persons and corporation tax on income obtained by taxable persons established in the territory of the Republic of Poland from the title of the free of charge:

1) fixed assets or intangible assets, including obtained information in the industrial, commercial or scientific fields (know-how),

2) the right to use fixed assets or intangible assets, including information obtained in the industrial, commercial or scientific fields (know-how), on the basis of a contract of use or a similar contract,

3) training services

-following the implementation of the offsets agreement of 28 August 2001. concluded between the State Treasury of the Republic of Poland and EADS Construcciones Aeronauticas S.A. related to the supply for the Armed Forces of the Republic of Poland transport aircraft C-295M; offset agreements of 13 December 2001. concluded between the State Treasury of the Republic of Poland and G.E.I.E. EUROTORP related to the supply of light torpedoes EU90/lmpact for the Polish Navy; offset agreement of 21 December 2001. concluded between the State Treasury of the Republic of Poland and Thales Nederland B.V. related to the supply of Modular Combat Systems, Communications Systems, Navigation, Land Programming System and Training, in the scope of Integration, Documentation, Training, Maintenance and Integration of Combatting Systems for the modernisation of the ORKAN class vessels; the offset agreement of 18 April 2003. concluded between the State Treasury of the Republic of Poland and the Lockheed Martin Corporation related to the supply of multi-purpose airplanes for the Armed Forces of the Republic of Poland; offset agreements of 1 July 2003. concluded between the State Treasury of the Republic of Poland and Patria Vehicles Oy and OTO Melara S.p.A. related to the supply for the Armed Forces of the Republic of Poland wheeled armored transporters; offset contract of 17 February 2004. concluded between the State Treasury of the Republic of Poland and the Rafael Armament Development Authority in connection with the supply of anti-tank SPIKE-controlled missiles, portable anti-tank missiles directed by SPIKE and elements SPIKE system logistical security; offset agreements of 28 September 2006 concluded between the State Treasury of the Republic of Poland and the Harris Corporation related to the supply of digital backpack and onboard digital radio stations, components of communication systems and spare parts for the Armed Forces of the Republic of Poland; contracts offset of 3 October 2006 concluded between the State Treasury of the Republic of Poland and NAMMO RAUFOSS AS related to the supply of a 12.7 mm caliber ammunition and 30 mm for the Armed Forces of the Republic of Poland; offset agreement of 6 October 2006. concluded between the State Treasury of the Republic of Poland and the Saab Bofors Dynamics AB related to the supply of RBS15 Mk3 missiles for the Polish Navy and the offset agreement of 15 February 2007. concluded between the State Treasury of the Republic of Poland and Avio S. p.A related to the delivery of the turbine engine together with the capsule in connection with the implementation of the corvette construction program project 621 for the Navy of the Republic of Poland.

2. The disagreement shall also apply to taxable persons established in the territory of the Republic of Poland, in the case of free acquisition of the value, rights or services referred to in the paragraph. 1, from the taxpayers referred to in that provision, or through them.

§ 2. The omission referred to in § 1 shall apply to the revenue resulting from the free acquisition of the value, rights or services referred to in that provision which are in connection with the production of, or trade in, arms, munitions or materials. warfare, provided that the products are intended for military purposes only.

§ 3. The omission referred to in paragraph 1 shall apply to the revenue received from 1 January 2008. by 31 December 2009

§ 4. The Regulation shall enter into force after 14 days from the date of the announcement.

Minister of Finance: w z. E. Suchocka-Roguska

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.