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REGULATION OF THE FINANCE MINISTER 1)
of 27 November 2008
on the non-collection of income tax on certain types of income (income) of taxpayers of income tax on individuals and corporate income tax
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. Revenue (revenue) shall be managed not to collect income tax:
1) natural persons, not residing in the territory of the Republic of Poland,
2) legal persons, organisational units not having legal personality and companies without legal personality, not having a registered office or management board in the territory of the Republic of Poland, if under the provisions of the tax law of the State, on the territory of which they are established or the management board is treated as legal persons and is subject in that State to taxation on the whole of their income, irrespective of their place of attainment
-accrued by interest or discount on bonds issued on foreign markets in 2009 by the capital city of Warsaw, as well as from the paid divestment of these bonds.
§ 2. The omission referred to in § 1 shall apply to the revenue (revenue) obtained by 31 December 2019.
§ 3. The Regulation shall enter into force after 14 days from the date of the announcement.
Minister of Finance: w z. E. Suchocka-Roguska
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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, 2007 No. 112, item. 769, Nr 120, poz. 818, No. 192, pos. 1378 and No. 225, pos. 1671 and 2008 No. 118, pos. 745, Nr 141, poz. 888, Nr 180, pos. 1109 and No. 209, pos. 1316, 1318 and 1320.