Regulation Of The Minister Of Finance Of 27 November 2008 On The Waiver Of The Collection Of Income Tax From Certain Types Of Income (Revenue) Tax Payers Of Income Tax From Individuals And Corporate Income Tax Of Legal Persons

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 27 listopada 2008 r. w sprawie zaniechania poboru podatku dochodowego od niektórych rodzajów dochodów (przychodów) podatników podatku dochodowego od osób fizycznych i podatku dochodowego od osób prawnych

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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. Manages the omission of collection of income tax from income (revenue): 1) natural persons not resident in the territory of the Republic of Poland, 2) legal persons, organizational units without legal personality and companies without legal personality, not established or of the Board of Directors on the territory of the Republic of Poland, if in accordance with the provisions of the tax laws of the State in whose territory they are established or the Executive Board, shall be treated as legal persons and shall be subject to the State tax from the total of their income , regardless of their place of achievement-earned interest or discounts on bonds issued in foreign markets in 2009 by the city of Warsaw, as well as the consideration for the disposal of these bonds.

§ 2. Omission referred to in paragraph 1 shall apply to income (revenue) obtained until 31 December 2019.

§ 3. 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, 2007 No. 112, item. 769, no. 120, item. 818, no. 192, item. 1378 and # 225, item. 1671 and 2008 # 118, item. 745, no. 141, item. 888, # 180, item. 1109 and No. 209, item. 1316 and 1318, 1320.

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