Key Benefits:
ACT
of 9 September 2000
o tax on civil-law activities 1)
Chapter 1
Subject of taxation
Article 1. [ Civil-law activities subject to taxation] 1. Taxation shall be subject to:
1. the following civil-law activities:
(a) contracts of sale and conversion of goods and property rights,
(b) a loan or money loan contract which has been classified as a species only.
(c) (repealed),
(d) a donation contract, in part concerning the acquisition by the debt and the burdens or obligations of the donor,
(e) life-life contracts,
(f) the contract of inheritance and the contract for the abolition of co-ownership, in the part concerning the repayment or payment,
(g) (repealed),
(h) establishment of a mortgage,
(i) the establishment of repayable use, including malfunctions, and the payment of the service to be paid.
(j) a contract of incorrect deposit,
(k) the company's
2) amendments of the agreements mentioned in point 1, if they result in an increase of the tax base of the tax on civil-law activities, subject to the paragraph. 3 point 4;
3) judgments of the courts, including amicable ones, and settlements, if they cause the same legal effects as the civil-law activities listed in points 1 or 2.
2. The provisions of the Act on:
1) the company's contract and its change-shall apply mutatis mutandis to the acts of incorporation of companies, company statutes and their changes;
2. civil-law actions shall apply mutatis mutandis to the taxable items referred to in paragraph 1. 1 points 2 and 3.
3. In the case of a contract of a company for change of contract shall be considered
1. in a personal partnership, the transfer or increase of the contribution, the value of which results in an increase in the company's assets or an increase in the share capital, the loan to the company by the partner, the payment by the partner to the company, and/or the property rights for unpaid use;
2. with a capital company-an increase in the share capital from contributions or from the funds of the company and the payment of the aid;
3) transformation or merger of companies, if they result in an increase in the assets of a personal company or an increase in the share capital;
4) transfer to the territory of the Republic of Poland from the territory of a non-Member State:
(a) the effective centre for the management of a capital company, if its head office is not situated in the territory of a Member State,
(b) the seat of a capital company, if its actual management centre is not situated in the territory of a Member State
-also, where that activity does not result in an increase in the share capital.
4. Civil-law activities shall be subject to tax, subject to the paragraph. 5 if their object is:
1) items located on the territory of the Republic of Poland or property rights exercised in the territory of the Republic of Poland;
2) things located abroad or property rights executed abroad, in the case where the purchaser is domiciated or established on the territory of the Republic of Poland and a civil-law act has been made in the territory of the Republic of Poland Polish.
5. The company's contract and its change shall be subject to tax, if at the time of the completion of the activity in the territory of the Republic of Poland is:
1) in the case of a personal company-the seat of that company;
2. in the case of a capital company:
(a) the actual management centre or
(b) the registered office of that company, if its actual management centre is not situated in the territory of another Member State.
6. (repealed).
7. (repealed).
8. (repealed).
Article 1a. [ Definitions] The terms used in the Act shall mean:
1) a separate company-a company: a civil partnership, an explicit, partnership, limited partnership or a limited joint-stock company;
2) a capital company-a company: with limited liability, joint-stock or European;
3) headquarters of the company-the seat of the company specified in the company contract;
(4) the actual management centre, the place where the management authority of the capital company is situated;
5) a Member State-a Member State of the European Union or a Member State of the European Free Trade Agreement (EFTA)-a party to the Agreement on the European Economic Area;
6) (repealed);
7) a tax on goods and services-a tax on goods and services within the meaning of the Act of 11 March 2004. o Tax on goods and services (Dz. U. Nr 54, poz. 535, of late. zm.) or value added tax levied on the basis of the laws in force in the Member States.
Article 2. [ Civil-law activities not subject to taxation] Not subject to tax:
1) civil-law activities in cases:
(a) maintenance, care, courgettes and adoption,
(b) social security, health insurance, social welfare, relief provided for in the special rules for the dependants and persons serving as a replacement service and their families, as well as the rights of persons with disabilities and persons covered by provisions with specific powers for combatants,
c) the election of the President of the Republic of Poland, the elections to the Sejm, the Senate and the local government bodies and the referendum,
(d) a universal defence obligation,
(e) employment, social benefits and pay for work,
(f) science, education and education and health,
(g) which are subject to the provisions on immovable property or the provisions on toll motorways,
(h) subject to special rules for the preparation and implementation of investments in the field of national roads,
(i) (repealed),
(j) subject to provisions on specific rules for the reconstruction, renovation and demolition of construction works destroyed or damaged by the operation of the natural resonance;
2) the contract of sale of real estate or the right of perpetual usuallure concluded in connection with the execution of claims resulting from the limitation of the use of the property on the basis of the provisions on environmental protection;
2a) contracts for the sale of dwellings to which the Military Housing Agency is a party;
3) the contract of sale of goods in the enforcement or bankruptcy proceedings;
4) civil-law activities, other than the contract of the company and its amendments, if at least one of the parties in the performance of this task is:
(a) Taxation of goods and services,
(b) exempt from tax on goods and services, with the exception of:
-sale and conversion contracts the object of which is either a property or a part thereof, or the right of use of perpetual cooperative ownership, the right to a single-family house in a housing cooperative or a right to a parking place in a housing association multi-station garage or participation in these rights,
-(repealed),
-contracts for the sale of shares and shares in commercial companies;
5. the contract of sale and the conversion of goods which, within the meaning of the customs legislation, constitute the goods:
(a) introduced into a free zone or free warehouse,
(b) the customs warehousing procedure;
6) the company's contracts and their changes related to:
(a) the merger of capital companies,
(b) the transformation of a capital company into another capital company,
(c) the transfer to a capital company, in exchange for its shares or shares:
-the companies of the capital company or of its organised part,
-the shares or shares of another capital company giving the majority of the votes or subsequent shares or shares, where the company to which the shares or shares are contributed already owns the majority of the votes.
Chapter 2
Tax obligation
Article 3. [ Rise of tax liability] 1. The tax obligation, subject to the paragraph. 2, the formation of:
1. at the time of the civil-law action;
2) at the time of the resolution on the increase in the capital of the company with legal personality;
2a) upon submission of the declaration of establishment of the mortgage or the conclusion of the contract of establishment of the mortgage;
3) when the decision of the court, the service of the judgment of the arbitration court or the conclusion of a settlement-from the taxable objects referred to in art, has been served. 1 (1) 1 point 3;
4) [ 1] on the basis of the taxable person's appointment as a civil-law act, if the taxable person has not filed a declaration on civil law tax within a period of five years from the end of the year of the payment of the tax, and then refers to the tax authority or the tax control authority for the fact that it has been made.
2. If the conclusion of the contract transferring the property takes place in the execution of the obligation arising from the previously concluded agreement obliging to transfer the property, the tax obligation arises upon conclusion of the contract transferring the property.
Article 4. [ Entities subject to the tax obligation] The tax obligation, subject to Article 5, Pregnancy:
1) in the contract of sale-on the buyer;
2. in the contract of conversion, on the pages of operations;
3. in the contract of donations, on the donated;
4) in the contract of life-on the buyer of property;
5) with the contract for the division of inheritance or the abolition of co-ownership-on the entity acquiring the goods or property rights above the share of the inheritance or in joint ownership;
6) for the establishment of the paid use, including also the incorrect and the paid service-on the user or the acquiring right of handmability;
7. in the contract of the loan and the contract of deposit of the malfunction-in the recipient of the loan or the conservative;
8) in the establishment of a mortgage-on the filing of statements of will about the establishment of the mortgage;
9) in the contract of a civil partnership-on the partners, and in the other agreements of the company-on the company.
Article 5. [ commitments jointly and severally liable for payment of tax] 1. The obligation to pay a pregnancy tax on the taxpayers of this tax.
2. If the obligation to tax a pregnancy on several entities or on the parties to the contract of conversion, or of the members of a civil partnership, committed jointly and severally liable for payment of the tax shall be respectively those entities, parties to the exchange agreement or the members of the civil partnership.
Chapter 3
Taxable amount and amount of tax
Article 6. [ Taxable Base] 1. The taxable amount shall be:
1) at the contract of sale-the market value of goods or property rights;
2. in the conversion contract:
(a) a dwelling constituting a separate property or a property of a cooperative right to a dwelling on such premises or the right to premises-the difference in market value of the premises or of the rights to the premises,
(b) in other cases, the market value of the goods or property rights in which the higher tax falls;
3) in the contract of donations-the value of debts and weights or liabilities assumed by the obdarated;
4) in the contract of life-the market value of the property or the right of perpetual usuiture;
5) with the contract for the abolition of co-ownership or the share of inheritance-the market value of the goods or property rights acquired over the value of the share in joint ownership or inheritance;
6. for the establishment of paid use, including also incorrect and paid service, the value of the benefits of the user or of the person for whom the service was established, for the period for which such rights have been laid down;
7) in the contract of the loan and the contract of deposit of the incorrect-the amount or value of the loan or deposit;
8) with the company contract:
(a) at the conclusion of the contract, the value of the contributions to the personal company or the value of the share capital,
(b) on the transfer or increase of contributions to a person company or an increase in the share capital-the value of the contributions increasing the assets of the personal company or the value by which the share capital was increased,
(c) on subsidies-the amount of aid,
(d) in the loan granted to the company by the partner, the amount or value of the loan,
(e) for the donation to a company of goods or property rights for free use, the annual value of the unpaid use, which shall be taken at a rate of 4% of the market value of the property or of the property right which is given free of charge,
(f) in the conversion or merger of companies, the value of the contributions to the partnership resulting from the transformation or the value of the capital company's share capital resulting from the transformation or merger,
(g) when transferring to the territory of the Republic of Poland the effective centre for the management or establishment of the capital company, the value of the share capital;
9) (repealed);
10) for the establishment of the mortgage-the amount of the secured receivables.
2. The market value of the subject-matter of civil-law activities shall be determined on the basis of the average prices of the same type and species, taking into account their place of position, state and degree of consumption, and on the turnover of the rights assets of the same kind, on the date of this operation, without the deduction of debts and weights.
3. If the taxpayer did not specify the value of the subject-matter of a civil action or the value specified by him does not correspond, according to the assessment of the tax authority, the market value, the body shall call upon the taxpayer to determine, increase or decrease it, in a time limit which is not less than 14 days from the date of service of the call, giving the value at the same time of its own initial assessment.
4. If the taxpayer, despite the call referred to in paragraph. 3, the tax authority will not specify a value or give a value that does not correspond to the market value, taking into account the expert's opinion or the valuer's valuation submitted by the taxpayer. If the tax authority of the expert is proficient, and the value determined having regard to his opinion differs by more than 33% from the value given by the taxable person, the costs of the opinion shall be borne by the taxable person.
5. If from the content of the civil-law activities, listed in the mouth. In accordance with Article 1 (1) (a), the right to claim benefits which cannot be determined in terms of size at the time of the contract, the taxable amount shall be determined as the benefits are executed. However, the tax authority may, with the consent of the taxable person, accept to the taxable amount the probable value of all the benefits for the duration of the operation.
6. In the case of conclusion of the agreements referred to in paragraph. In accordance with the statement of the taxable person, 1 point 6, for an indefinite period, the taxable amount may be the taxable person:
1) the value of the benefits for the years 10 or
2) the value of the benefits due as the contract is executed.
7. In the event of the conclusion of the contract referred to in paragraph. 1 point 8 (e), for an indefinite period, the provision of the paragraph. 6 shall apply mutatis mutandis.
8. In the event of a change of the agreements mentioned in the paragraph In Article 1 (1), the taxable amount is:
(1) in the extension of the period for which the contract has been concluded, the value of the benefits determined in accordance with the rules laid down in paragraph 1 point 6 and paragraph 1. 5 and 6;
2) when the value of the benefits is increased-the difference in the value of benefits according to the rules provided for in the 1 point 6 and paragraph 1. 5 and 6.
9. From the tax base referred to in paragraph. 1 point 8, the following shall be deducted:
1) the amount of the remuneration, together with the tax on goods and services, collected by the notary for drawing up the notarial deed of the company contract or its change, if it results in an increase in the company's assets or the increase in the share capital;
2) a judicial fee related to the entry of a company into the register of entrepreneurs or a change in the entry in this register concerning the contribution to the company or the share capital;
3) a fee for the inclusion in the Monitor Judicial and Economic Monitor of the notice on the entries referred to in point 2;
4) (repealed);
5) (repealed);
6) (repealed).
Article 7. [ Tax Rates] 1. The rates of tax are:
1) from the contract of sale:
(a) immovable property, movable property, perpetual usualment, ownership of a cooperative right to a dwelling, a cooperative right to a commercial premises and under the provisions of the cooperative law: the right to a single-family house and the right to the premises in a small residential house of 2%,
(b) other property rights of 1%;
2) from the contracts of conversion, life imprisonment, the division of inheritance, the abolition of co-ownership and the donation:
(a) for the transfer of immovable property, movable property, perpetual usualment, ownership of the cooperative right to a dwelling, cooperative right to a commercial premises and under the provisions of the cooperative law: rights to a single-family house and the right to a dwelling in a small residential house of 2%,
(b) in the transfer of ownership of other property rights, 1%;
3) from the contract for the establishment of the paid use, including the malfunction, and the paid service-1%, subject to the paragraph. 5;
4) from the loan agreement and the deposit of the malfunction 2%, subject to the paragraph. 5;
5) (repealed);
6) (repealed);
7) from the establishment of the mortgage:
(a) for the security of claims existing, on the amount of the secured claim of 0,1%,
(b) for the security of the claim of an amount not fixed 19 PLN;
8) (repealed);
9) from the contract of the company 0,5%.
2. (repealed).
3. The tax shall be collected at the highest rate:
1) if the taxpayer by carrying out the civil-law action, in the result of which the transfer took place, did not separate the value of the property or property rights, to which the different rates apply-from the total value of these items or property rights;
2) if the subject matter of the contract is intended to replace the goods or property rights, which are subject to different rates.
4. (repealed).
5. The rate of tax shall be 20% if, before the tax authority or the tax control body in the course of the checks, tax proceedings, tax control or control proceedings:
1) the taxpayer refers to the fact of the conclusion of the loan contract, the deposit of the malfunction or the establishment of the use of the incorrect or the change thereof, and the due tax on these activities has not been paid;
2) recipient of the loan referred to in art. Point 10 (b) refers to the fact that a loan contract has been concluded and has not fulfilled the condition for documenting the receipt of the money into the bank account or its account of the cooperative savings and credit card or postal order.
Chapter 4
Tax Exemptions
Article 8. [ Civil-law action pages exempt from tax] The following civil-law parties shall be exempt from tax:
1) foreign countries, their diplomatic representations, consular offices and armed forces, international organizations and institutions and their branches and representations using laws, agreements or universally recognized customs international with privileges and immunities, as well as members of their staff and other persons assimilated with them, if they are not Polish citizens and do not have a place of permanent residence on the territory of the Republic of Poland-subject to reciprocity;
2. (repealed);
(2a) public benefit organisations, if they carry out civil-law activities only in connection with unpaid public benefit activities within the meaning of the provisions on public benefit and voluntary service;
3. (repealed);
4) units of local government;
5) The Treasury;
6) persons acquiring for the purposes of their own rehabilitation equipment, wheelchairs, mopeds, motorcycles or passenger cars, passed, within the meaning of the provisions on professional and social rehabilitation and employment of persons with disabilities, to a group of persons having a significant or moderate degree of disability, regardless of the type of disease, and persons with a slight degree of disability in relation to the diseases of the movement organs;
7) (repealed);
8) The Agency For Material Reserves.
Article 9. [ Civil-law activities exempt from tax] The following civil-law activities shall be exempt from tax:
1) sale of foreign currencies;
2. transfer of property or parts thereof, together with component parts, with the exception of dwellings or parts thereof located in the area of cities, by means of contracts:
(a) sales,
(b) life in life,
(c) the share of the decline, in the part relating to the repayment or payment,
(d) for the abolition of co-ownership, in the part relating to the repayment or payment,
(e) donations-in the part concerning the acquisition by donated debts and weights or obligations of the donor,
(f) replacement, up to the level of the market value of the property, together with its constituent parts,
(g) (repealed),
provided that, within the meaning of the agricultural tax provisions, at the time of the operation, the land acquired is an agricultural holding or form a farm or an agricultural holding which is the property of the purchaser;
3) sale of real estate, the right of use of perpetual, ownership of the cooperative right to a dwelling and resulting from the provisions of the cooperative law: the right to a single-family house or the right to a dwelling in a small residential house, if the purchaser is the former owner (perpetual user):
(a) an expropriated property to which compensation has been granted and not having been granted a replacement property,
(b) real estate sold for public purposes as defined by real estate regulations, which would in the event of an expropriation meet the conditions for the granting of a replacement property.
(c) property or rights of use of perpetual, purchased under the provisions on the protection and shaping of the environment
-in the amount of the compensation received (the price obtained), provided that the acquisition took place within 5 years from the date of receipt of the compensation (payment);
4) sale of a residential building or a part of it, a dwelling constituting a separate property, the ownership of a cooperative right to a dwelling and resulting from the provisions of the cooperative law: the right to a single-family house or the law to a dwelling in a small residential house, where it follows:
(a) in the execution of, or in connection with, a multilateral agreement for the conversion of the building or the rights to the premises,
b) in order to obtain in return the cooperative curatorial right to the premises or a residential building or part thereof occupied by the purchaser on the basis of the lease contract, specified in the regulations with the largest dwellings and housing allowances [ 2] ;
5) replacement of a residential building or parts thereof, dwellings constituting a separate property, cooperative ownership rights to a dwelling and resulting from the provisions of the cooperative law: rights to a single-family house or rights to housing in a small residential house, if the parties to the contract are persons included in the I tax group in accordance with the regulations on inheritance tax and donations;
6) sale of movable items, if the tax base does not exceed 1 000 zł;
7) sales of vouchers and treasury bonds;
8) sale of monetary vouchers of the National Bank of Poland;
9. sale of property rights, which are financial instruments:
(a) investment firms and foreign investment firms,
(b) carried out through investment firms or foreign investment firms,
(c) carried out within the framework of an organised market.
(d) carried out in addition to a turnover organised by investment firms and foreign investment firms, where those rights have been acquired by those firms in the context of an organised trade
-within the meaning of the provisions of the Act of 29 July 2005. marketing of financial instruments (Dz. U. Nr 183, pos. 1538, with late. zm.);
9a) the sale of stock exchange goods on the freight exchanges;
9b) disposal of shares and shares by Bank Gospodarstwa Krajowego on the basis of the Act of 28 October 2002. o The Fund of Inland Navigation and the Reserve Fund (Dz. U. Nr. 199, pos. 1672);
10. loans granted:
a) by entrepreneurs who are not in the territory of the Republic of Poland seat or management board, conducting lending and lending activities,
(b) in monetary form on the basis of an agreement concluded between the persons referred to in Article 4a of the Act of 28 July 1983. about inheritance tax and donations (Dz. U. 2009 r. Nr 93, pos. 768), in excess of the amount specified in the Article. 9 ust. 1 point 1 of this Act, provided that:
-the submission of a declaration on the tax on civil law to the competent tax authority within 14 days of the date of the action,
-to document the receipt by the recipient of a loan to the bank account or to the account held by the cooperative savings and credit card or by postal order,
(c) on the basis of a contract concluded between persons included in the I tax group up to the amount of the non-taxable amount, under the rules laid down in the inheritance and donations tax rules,
(d) on the basis of an agreement concluded between other parties than the persons referred to in point (d). b and c, up to a total amount not exceeding 5 000 PLN from one entity and 25 000 zł from many entities-in periods of 3 consecutive calendar years, starting from 1 January 2009,
(e) from the cash registers or funds, the trade union funds, the cash-to-loan works, the cooperative savings banks, the railways savings and loan funds operating in the military and from the establishment of the Fund social benefits.
(f) of the other customs funds set up by the law,
(g) (repealed),
(h) (repealed),
(i) by an accomplice (shareholder) of a capital company;
11) the company's contracts and their changes:
(a) related to the transformation or merger of companies in the part of the contributions to the company or share capital, the value of which has been previously taxed by a civil law or capital contribution tax to capital companies, the territory of a Member State other than that of the Republic of Poland, or of which, under the law of the Member State, the tax has not been charged,
(b) in connection with an increase in the share capital covered by unreturned shareholders or shareholders or from an unreturned loan granted to a capital company by a partner or a shareholder who has been previously taxed in the form of a tax on the capital of the capital of the Civil-law activities or tax on contributions of capital to capital companies in the territory of a Member State other than the Republic of Poland,
(c) relating to the increase in the share capital in the part concerning the amount by which the share capital was reduced following losses incurred by the capital company, provided that the increase in the share capital takes place in the 4-year period after the its downgrade,
(d) where the business of a capital company is the provision of public transport services in the field of public transport, management of ports and seaports, water supply, gas, electricity, thermal energy or collective wastewater disposal and as a result of the agreement of the company, the State Treasury or the local government entity shall comprise at least half of the shares or shares in that company or at the time of the change of the contract of the company Treasury or the self-government entity the territory already holds at least half of the shares or shares in that company;
12) (repealed);
13) establishment of the mortgage:
(a) on maritime commercial and fishing vessels,
(b) to secure grants or other forms of financial assistance, to social organisations active in the field of sport and tourism.
(c) to secure banks ' claims for loans granted to individual farmers or teams of individual farmers for livestock construction or building blocks, together with accompanying equipment,
(d) the housing cooperatives and creditors of housing cooperatives,
(e) for the purpose of securing loans and loans from the special-purpose funds set up by law;
14) (repealed);
15) the sale of the property made in the framework of the realization of the right to compensation within the meaning of the Act of 8 July 2005. o the realization of the right to compensation for leaving the property outside the current borders of the Republic of Poland (Dz. U. Nr. 169, pos. 1418, 2006 No. 195, pos. 1437 and 2008 Nr 197, pos. 1223)-up to the amount corresponding to the value of the executed right to compensation;
16) [ 3] the divestments referred to in Article 8a ust. 1 of the Act of 7 September 2007. on the operation of hard coal mining (Dz. U. No 192, pos. 1379, of late. zm.), in favour of the company referred to in art. 8 ust. 1 of this Act.
Chapter 5
Payment, collection and refund of tax
Article 10. [ Obligations of payers] 1. The travelers are obliged, without calling the tax authority, to submit a declaration on the tax on civil-law activities, according to the established formula, and to calculate and pay the tax within 14 days from the date of the tax obligation, with Except where the tax is levied by a payer.
2. Notaries are tax payers on civil-law activities carried out in the form of a notarial deed.
3. The payers are obliged to make a civil-law exercise subject to the prior payment of the tax.
3a. Payers are required:
1) keep a register of tax;
2) to pay the collected tax on the account of the tax authority competent for the account of the seat of the payer, by the 7th day of the month following the month in which the tax was collected and also to pass a declaration at that time of the amount collected and the paid-up tax paid by the payer according to the prescribed formula, together with the information on the amount of tax due to each municipality;
(3) transfer, within the period referred to in point 2, to the tax authority competent for the office of the payer, the copies of the notarial acts drawn up concerning the civil-law activities which are the subject of taxation.
3b. (repealed).
4. The Minister responsible for public finance shall determine, by means of a regulation:
1) the models of the declarations referred to in the paragraph. 1 and paragraph 3a (2), and the detailed scope of the data contained therein, and in particular:
(a) in the declaration referred to in paragraph 1. 1-the date and place of the civil-law action, the taxpayer's data, the concise definition of the content and object of the action, the place of its location or the exercise of property rights, the taxable amount, the deduction from the tax base, the rate of tax, the amount of tax due,
(b) in the declaration referred to in paragraph 1. 3a (2)-the payer's data, the amount of tax collected in a given month, the amount of tax deducted from the capital company's contract and its change, the amount of withholding tax deducted and the amount of tax paid to the head of the tax office,
(c) a way of drawing up information on the amount of tax collected by the payer due to individual municipalities,
2) a detailed way of collecting and returning the tax, including the activities related to the tax devotion and the scope of the payer's award of the tax payer and the contents of the tax register
-having regard to the need to enter into and speed up the tax treatment and to reduce the cost of the tax treatment, as well as the correct way of collecting the tax by payers.
Article 11. [ Tax Refund] 1. Taxes, subject to paragraph. 2, is refundable if:
1) the legal effects of the declaration of will (relative annuls) have been repealed;
2. the condition precedent from which the performance of a civil-law operation was subject was not fulfilled;
3. (repealed);
4) the increase in the company's capital will not be registered or will be registered at a rate lower than that stipulated in the resolution-in the part constituting the difference between the tax paid and the tax due on the increase in the capital disclosed in the the business register;
5) no entry of the mortgage was made to the perpetual ledger.
2. The tax shall not be refunded after 5 years from the end of the year in which it was paid.
Chapter 6
Jurisdiction of the tax authorities
Article 12. [ Property of tax authorities] 1. The tax authorities of the relevant local tax on civil-law activities on contracts the subject matter of which are the items on the territory of the Republic of Poland or the property rights exercised in the country shall be:
1) from the transfer of ownership of the property, the ownership of the cooperative right to the dwelling, the cooperative right to the utility premises and the resulting provisions of the cooperative law: the right to a single-family house and the right to the premises in the small residential or perpetual usualship rights-the chief of the tax office competent due to the location of the property;
2) from transfer of property of goods or property rights other than those mentioned in point 1, and from other contracts-the Head of the tax office competent due to the place of residence or address of the taxpayer's registered office, and in case the obligation to pay they are jointly and severally liable for a number of entities-the chief of the tax office competent for the place of residence or the address of the seat of one of these entities;
3) from the contract of the company-the Head of the tax office competent due to the seat of the company;
4) (repealed).
2. If the jurisdiction of the local tax authority cannot be determined in the manner referred to in paragraph 2. 1-the competent tax authority is the Chief Executive of the Second Tax Office of Warsaw-Śródmieście.
3. In matters of tax on civil-law transactions from the exchange agreements:
(1) the object of which is solely the transfer of ownership of the property or of the property rights referred to in the paragraph. 1 point 1, the tax authority competent to determine the value of the property or property law is the head of the tax office competent due to the location of the property, and to determine the amount of tax on civil-law activities- the Head of the IRS due to the location of the immovable property or the law of which the value is higher;
2) in other cases-the chief of the tax office competent due to the place of residence or the address of the seat of one of the parties.
4. (repealed).
Article 13. [ The local property in matters of tax on civil-law activities on contracts with the subject matter of goods abroad] The tax authority competent in the field of tax on civil-law activities on contracts with the object of foreign goods or property rights executed abroad is the Head of the IRS due to the the place of residence of the purchaser.
Art. 13a. [ Chief Treasury Office] The tax authority competent in kind in matters of tax on civil-law activities is the chief of the tax office.
Chapter 7
Transitional and final provisions
Article 14. [ Transitional provisions] For civil-law activities carried out before the entry into force of this Act, the provisions in force at the time of the entry into force of this Act shall apply.
Article 15. [ Provisions on the Treasury fee] (1) If the provisions in force refer to the provisions on fiscal levy in respect of civil-law activities to be taxed in this Act, it shall be understood by the provisions on tax on civil-law activities.
2. In the cases referred to in art. 1 paragraph 7 and 8 and in art. 7 paragraph 2 the tax fee paid on the basis of the the Act of 31 January 1989. of the tax charge (Dz. U. Nr 4, pos. 23, of late. 1. ) [ 4] .
Article 16. [ Entry into force] The Act shall enter into force on 1 January 2001.
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1) This Act shall be subject to the implementation of Council Directive 2006 /98/EC of 20 November 2006 on the implementation of the provisions of this Act. adapting certain directives in the field of taxation, by reason of the accession of Bulgaria and Romania (Dz. Urz. EU L 363, 20.12.2006, p. 129).
[ 1] On the basis of the judgment of the Constitutional Court of 19 June 2012. (Journal of Laws pos. 725) art. 3 para. 1 point 4 in connection with Article 7 ust. Point 1 shall be in accordance with Article 5. 2 of the Constitution of the Republic of Poland and not inconsistent with art. 32 par. 1 and Art. 64 par. 2 in connection with art. 31 par. 3 Constitution of Poland.
[ 2] Currently: the regulations on the protection of the rights of tenants, the housing share of the municipality and the amendment of the Civil Code, pursuant to art. 38 of the Act of 21 June 2001. on the protection of the rights of the tenants, the housing share of the municipality and the amendment of the Civil Code (Dz. U. of 2005 Nr 31, pos. 266), which entered into force on 10 July 2001.
[ 3] Article 9, point 16, added by Article 9. 4 of the Act of 22 January 2015. amending the Act on the functioning of hard coal mining in the years 2008-2015 and some other laws (Journal of Laws of the Polish Journal of Laws of the European Union 143). The amendment came into force on 4 February 2015.
[ 4] It lost power on 1 January 2001, in accordance with art. 15 of the Act of 9 September 2000. of the tax charge (Dz. U. Nr 86, pos. 960), which entered into force on 1 January 2001.
