The Act Of 26 July 1991 On Income Tax From Natural Persons

Original Language Title: USTAWA z dnia 26 lipca 1991 r. o podatku dochodowym od osób fizycznych

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ACT

of 26 July 1991

o personal income tax

Chapter 1

Subject and subject of taxation

Article 1. [ Regulatory scope] The Act regulates the taxation of income tax on the income of individuals.

Article 2. [ Exemption of application of the law] 1. The provisions of the Act shall not apply to:

(1) income from agricultural activities, except in the case of revenue from special agricultural production departments;

2) revenue from forest management within the meaning of the Act on Forests;

3) revenue subject to inheritance tax and donations;

4) revenues resulting from activities that cannot be the subject of a legally effective contract;

5. the proceeds of the distribution of the common property of the spouses as a result of the cessation or limitation of matrimonial property and the proceeds of the compensation of the survivors after the cessation of the property distribution of the spouses or the death of one of them;

6) revenue (revenue) of the shipping entrepreneur taxed on the basis of the rules resulting from the Act of 24 August 2006. of the tonnage tax (Dz. U. Nr 183, pos. 1353, of 2008 Nr 209, poz. 1316 and 2012 items 1540), subject to art. 24a (b) 1a;

7) benefits to meet the needs of the family, referred to in art. 27 of the family and caring code, covered by the marriage of matrimonial property.

2. The agricultural activities, within the meaning of the paragraph Article 1 (1) is an activity consisting in the manufacture of plant or animal products in the unprocessed state (natural) from their own crops or breeding or rearing, including seed, nursery, breeding and production of seed, breeding, production of groundwater, greenhouses and under foil, production of ornamental plants, cultivated and orchard mushrooms, breeding and production of breeding material of animals, birds and commercial insects, animal production of the type industrial-feral and fish farming, as well as activities in which minimum periods of time the retention of purchased animals and plants, during which their biological growth occurs, shall be at least:

1) month-in the case of plants,

2) 16 days-in case of high intensity tubing of the specialized geese or ducks,

3) 6 weeks-in the case of other poultry for fattening,

4) 2 months-in the case of other animals

-counting from the date of acquisition.

3. Agricultural specialty products are: crops in greenhouses and heated foil tunnels, growing mushrooms and mushrooms, growing "in vitro" crops, breeding and breeding of poultry for fattening and laying poultry, poultry hatcheries, breeding and rearing of animals. futeric and laboratory, breeders of earthworms, breeding of entomofagas, silkworm rearing, carrying out of apiaries and breeding and rearing of other animals outside the agricultural holding.

3a. They do not constitute a branch of special agricultural production of cultivation, breeding and rearing of animals in size not exceeding the size laid down in Annex 2 to the Act, hereinafter referred to as 'Annex 2'.

4. Whenever the farm is referred to in the Act, this means an agricultural holding within the meaning of the Act on Agricultural Tax.

5. (repealed).

6. In the absence of any counter-proof, the revenue shall be deemed to be derived from activities which may be the subject of a legally effective contract.

Article 3. [ Unrestricted Tax Obligation] 1. Individuals, if they are domicile in the territory of the Republic of Poland, are subject to the tax obligation on the whole of their income (revenues) regardless of the place of the location of the sources of income (unlimited tax obligation).

1a. Per person residing in the territory of the Republic of Poland is considered to be a natural person who:

1) has on the territory of the Republic of Poland a centre of personal or economic interests (centre of life interests) or

2) stays on the territory of the Republic of Poland for more than 183 days in the tax year.

2. (repealed).

2a. Natural persons, if they do not have a place of residence on the territory of the Republic of Poland, shall be subject to a tax obligation only on the income (revenues) achieved in the territory of the Republic of Poland (limited tax obligation).

2b. The income (revenues) reached in the territory of the Republic of Poland is considered in particular income (revenues) from:

1) the work performed on the territory of the Republic of Poland on the basis of the business relationship, the employment relationship, the work of the effort and the cooperative employment relationship, regardless of the place of payment of the remuneration;

2) activities performed personally in the territory of the Republic of Poland, regardless of the place of payment of remuneration;

3) business activity carried out on the territory of the Republic of Poland;

4) located on the territory of the Republic of Poland real estate, including the sale of such property.

3. From income tax on income from sources of income located abroad, members of staff of diplomatic representations and consular posts and other persons enjoying diplomatic privileges and immunities are free of charge, or consular on the basis of agreements or universally recognized international customs, as well as members of their families remaining with them in the home community, if they are not Polish citizens and do not have a permanent residence on the territory of the Republic of Poland Polish.

Article 4. (repealed).

Article 4a. [ Application of provisions] The provisions of Article 4 3 para. 1, 1a, 2a and 2b shall apply with regard to the double taxation agreements to which the Republic of Poland is a party.

Article 5. [ territory of the Republic of Poland] Within the territory of the Republic of Poland within the meaning of the Act is also considered to be located outside the territorial sea exclusive economic zone, in which the Republic of Poland on the basis of internal law and in accordance with international law performs the rights relating to the study and exploitation of the seabed and its subsoil and their natural resources.

Article 5a. [ Definitions] Whenever there is a law in the law:

1) investments-this means fixed assets under construction within the meaning of the Act of 29 September 1994. of accounting (Dz. U. 2009 r. Nr 152, poz. 1223, as of late. zm.), hereinafter referred to as the "Accounting Act";

2) asset items-this means assets within the meaning of the Accounting Act minus the acquired debts functionally related to the business activity of the vendor, provided that the debts are not included in the purchase price referred to in art. 22g par. 3;

3) enterprise-this means an enterprise within the meaning of the provisions of the Civil Code;

4) organised part of the company-this means the organisation and financial extraction of a complex of tangible and intangible elements, including obligations, which are intended to carry out specific tasks in the existing undertaking. economic, which, at the same time, could constitute an independent undertaking by itself carrying out these tasks;

5. Tax Ordinance-this means the Act of 29 August 1997. -Tax Ordinance (Dz. U. of 2005 No. 8, pos. 60, of late. zm.);

6) business activity or non-agricultural economic activity-this means gainful activity:

(a) manufacturing, construction, trade, service,

(b) the search, recognition and extraction of copalates from deposits,

-carried out in its own name, irrespective of the result thereof, in an organised and continuous manner, from which the revenue received shall not be included in other revenue from the sources referred to in Article 3. 10 para. 1 points 1, 2 and 4 to 9;

7) the Act on Occupational Rehabilitation-shall be understood by this Act of 27 August 1997. about professional and social rehabilitation and employment of people with disabilities (Dz. U. of 2011 r. Nr 127, pos. 721, Nr 171, pos. 1016, Nr 209, poz. 1243 and 1244 and No. 291, pos. 1707);

8) a tax office-this means the tax office, with the assistance of which the tax office's chief of office, appropriately competent for the taxpayer or payer, performs its tasks;

9) (repealed);

10) (repealed);

11) securities-this means the securities referred to in art. 3 point 1 of the Act of 29 July 2005. marketing of financial instruments (Dz. U. of 2010 Nr 211, pos. 1384 and 2011 No. 106, pos. 622, Nr 131, poz. 763 and No 234, pos. 1391);

(12) discount-this means the difference between the amount obtained from the redemption of the security by the issuer and the expenditure incurred on the acquisition of the security in the primary or secondary market and, in the case of acquisition of a security by inheritance, or donations, the difference between the amount obtained from the buy-back and the expenditure incurred by the deceased or the donor to the acquisition of that security;

13) derivative financial instruments-this means the financial instruments referred to in art. 2. 1 point 2 of the Law of 29 July 2005. the trading of financial instruments, excluding the titles of participation in the institutions of mutual investment and money market instruments;

14) capital funds-this means investment funds and foreign funds, referred to in the investment fund rules, and insurance capital funds operating on the basis of the provisions on insurance business and reinsurance, with the exception of pension funds, as referred to in the provisions on the organisation and functioning of pension funds;

15) of the flat-rate income tax law-this means the Act of 20 November 1998. with a flat-rate income tax on certain income generated by natural persons (Dz. U. No 144, pos. 930, of late. zm.);

(16) Act on public benefit-means the Law of 24 April 2003. about the activity of the public benefit and about the volunteer (Dz. U. of 2010 No 234, pos. 1536, as of late. zm.);

(17) Goods and services tax law-this means the Act of 11 March 2004. o Tax on goods and services (Dz. U. of 2011 r. No. 177, item. 1054);

(18) the public-private partnership act, which means the Law of 19 December 2008. o public-private partnership (Dz. U. 2009 r. No 19, pos. 100, of 2010. No. 106, pos. 675 and 2011 No. 232, item. 1378);

19) (repealed);

19a) passenger car-this means a motor vehicle within the meaning of the provisions on road traffic with a maximum permissible weight not exceeding 3,5 tonnes, designed to carry no more than 9 persons including the driver, except for:

(a) a car vehicle having one seat row, which shall be separated from the part intended for the carriage of cargo by wall or permanent bulkhead:

-classified on the basis of road traffic regulations to a subgenus: multipurpose, van or

-with the open part intended for the carriage of cargo,

(b) a motor vehicle which has a driver's cab with one row of seats and a bodywork intended for the carriage of cargo as a construction of separate vehicle components,

(c) a special vehicle, if the documents issued in accordance with traffic regulations indicate that the vehicle in question is a special vehicle, and if the conditions contained in the separate provisions laid down for the following purposes are also fulfilled:

-electrical/welding unit,

-for drilling work,

-excavator, koparko-spycharka,

-charger,

-a lift for maintenance and assembly work,

-car crane,

(d) a vehicle vehicle as defined in the provisions adopted on the basis of the Article 86a ust. 16 of the Law on Goods and Services Tax;

20) [ 1] a small taxpayer-this means a taxpayer whose value of the sales revenue (including the amount of tax due on goods and services) did not exceed in the previous fiscal year an amount equivalent to the equivalent of 1 200 000 euro in the previous fiscal year; the conversion of amounts expressed in euro is made at the average rate of the euro announced by the National Bank of Poland on the first business day of October of the previous fiscal year, rounded up to 1000 PLN;

21) certificate of residence-this means the certificate of residence of the taxpayer for tax purposes issued by the competent authority of the tax administration of the country of residence of the taxpayer;

22) foreign plant-this means:

(a) a permanent establishment through which an entity residing in the territory of one State is wholly or partly carried out in the territory of another State, and in particular a branch, representation, office, factory, workshop or place of the extraction of natural resources,

(b) the construction site, construction, assembly or installation, carried out in the territory of one State by an entity residing in the territory of another State,

(c) a person who, on behalf of and for the benefit of a person residing in the territory of one State, operates in the territory of another State, if that person has the power of attorney to conclude on his behalf the contracts and the power of attorney is actually doing so

-unless the Agreement on the avoidance of double taxation to which the Republic of Poland is a party provides otherwise;

23) of the Act on Capital Pensions-this means the Act of 21 November 2008. o retirement of capital (Dz. U. Nr 228, poz. 1507, 2010 No 254, pos. 1700 and No 257, pos. 1726 and 2011 Nr 75, poz. 398);

24) PKWiU-this means the Polish Classification of Products and Services introduced by the Regulation of the Council of Ministers of 29 October 2008. on the Polish Classification of Products and Services (PKWiU) (Dz. U. Nr 207, pos. 1293 and No. 220, pos. 1435 and 2009 Nr 33, pos. 256 i No 222, pos. 1753);

25. "ex" means that the scope of the products or services mentioned is narrower than that specified in the specified PKWiU;

26) a company not a legal person, which means a non-taxable company;

27) of the collective account-this means a collective account within the meaning of the Act of 29 July 2005. the trading of financial instruments;

28) to the company-that is to be a taxable person of corporation tax:

(a) a capital company, including a company linked to a company under Council Regulation (EC) No 2157/2001 of 8 October 2001 (OJ 2001 L 31, p. 1). on the Statute for a European Company (SE) (Dz. Urz. EC L 294, 10.11.2001, p. 1, from late. zm.; Dz. Urz. EU Polish Special Edition, rozdz. 6, t. 4, str. 251),

(b) a capital company in the organisation,

c) a limited joint-stock company established or a management board in the territory of the Republic of Poland,

(d) a company with no legal personality established in another State, if it is treated as a legal person in accordance with the provisions of the tax law of that other State and is subject in that State to the taxation of its total income without any the place of their attainment;

29) participation (shares)-this also means the general rights and obligations of the partner in the company referred to in point 28 (a). c and d;

(30) the share capital, which also means the core capital of the company referred to in point 28 (a). c and d;

31) participation in the profits of legal persons-this also means participation in the profits of the companies referred to in point 28 (a). c and d;

32) taking part (shares)-this also means obtaining by the partner of the company referred to in point 28 lit. c and d, the general rights and obligations of the partner in that company;

33) partner-this means also a shareholder;

34. commercialised intellectual property-this means:

a) patent, additional protective law for invention, protective law for utility model, the right of registration of the industrial design or the right of registration of the topography of the chip and the right to obtain the above rights or the right of priority-specified in the law of 30 June 2000. -Industrial property law (Dz. U. of 2013 r. items 1410),

(b) the copyright of the assets in the computer program,

(c) the equivalent of a documented knowledge (information) suitable for industrial, scientific or commercial exploitation (know-how),

(d) the right to exercise the rights or values referred to in (c). a-c on the basis of the licence agreement;

(35) a commercial entity, shall mean the originator of the rights or values listed in point 34 (a). a-c as well as the conclusion of the licence agreement referred to in point 34 (d) if it contributes to a commercial company which is commercialised by intellectual property;

36) short selling-this means a short sale within the meaning of art. 2. 1 litas b of Regulation (EU) No 236/2012 of the European Parliament and of the Council of 14 March 2012. on short selling and selected aspects of credit default swaps (Dz. Urz. EU L 86 of 24.03.2012, p. 1);

37) restructuring proceedings-this means restructuring proceedings within the meaning of the Act of 15 May 2015. -Restructuring law (Dz. U. Entry 978);

38) research and development activities-this means creative activities involving scientific research or development work, undertaken in a systematic way to increase knowledge resources and the use of knowledge resources for the creation of new applications;

39) scientific research-this means:

(a) basic research-original research, experimental or theoretical work undertaken primarily for the purpose of acquiring new knowledge of the grounds of phenomena and observable facts without the attitude to direct commercial application,

(b) applied research-research work undertaken to acquire new knowledge, primarily oriented towards application in practice,

(c) industrial research-research to acquire new knowledge and skills to develop new products, processes and services, or to make significant improvements to existing products, processes and services; these studies take into account the creation of components of complex systems, the construction of prototypes in a laboratory environment or in an environment simulating existing systems, especially to assess the usefulness of the data types of the technologies, and the construction of the necessary ones in these tests pilot lines, including the acquisition of evidence in the case of generic technologies;

40) development work-this means the acquisition, merger, shaping and utilisation of the knowledge and skills currently available in the field of science, technology and business and other knowledge and skills to plan production, and the creation and design of new, modified or improved products, processes and services, excluding work involving routine and periodic changes to products, production lines, manufacturing processes, existing services, and other services underway operations, even if such changes are of a nature of improvement, in in particular:

(a) the development of prototypes and pilot projects and demonstration, testing and validation of new or improved products, processes or services in an environment which is a model of the conditions of real operation, the main purpose of which is further technical refinement of products, processes or services, the final shape of which has not been determined,

(b) the development of prototypes and pilot projects that can be used for commercial purposes, where the prototype or pilot project is a final product ready for commercial use, and its production for the sole purpose of The demonstration and validation is too expensive.

Article 5b. [ Non-agricultural economic activity] 1. An economic activity shall not be considered to be an economic activity if the following conditions are met in total:

1) liability to third parties for the outcome of these activities and their execution, with the exclusion of liability for the commission of the acts not permitted, shall be responsible for the execution of those acts;

2) they are carried out under the direction of and at the place and time appointed by the subcontracting of these activities;

3. performing these activities shall not bear the economic risk associated with the activity carried out.

2. If the non-agricultural economic activity is carried out by a company not being a legal person, the income of the partner in such a company shall be determined on the basis of art. 8 ust. 1, shall be deemed to be the revenue from the source referred to in Article 1. 10 para. 1 point 3.

Article 5c. (repealed).

Article 5d. [ Fulfilment of requirements for motor vehicles] Compliance with the requirements for motor vehicles as defined in:

1. 5a point 19a lit. a and b is established on the basis of an additional technical examination carried out by the district vehicle inspection station, as confirmed by the certificate issued by that station, and of the registration evidence of the vehicle containing the appropriate annotation of the the fulfilment of these requirements;

2. Article 5a point 19a lit. c shall be determined on the basis of the documents issued in accordance with the provisions on road traffic.

Article 6. [ Taxation of spouses] 1. The Małwives shall be subject to separate taxation on their income.

2. The Małwives subject to the tax obligation referred to in art. 3 para. 1, between which there is a whole tax year of property partnership, remaining in marriage throughout the fiscal year may be, subject to the paragraph. 8, at the joint request, expressed in the tax return, taxed together on the sum of their income determined in accordance with art. 9 ust. 1 and 1a, after the prior deduction, separately by each of the spouses, of the amounts referred to in Article 1 (1) and (1a). 26 and art. 26e; in this case, the tax shall be determined by the name of both spouses in double the tax calculated on the half of the total income of the spouses.

2a. The application referred to in paragraph 2. 2, may be expressed by one of the spouses. The expression of the application by one of the spouses shall be treated as equal to the submission by the spouse of the declaration of entitlement by his spouse to submit an application for the total taxation of their income. This statement shall consist of a penalty of criminal responsibility for false testimony.

3. The principle expressed in paragraph. 2 shall also apply if one of the spouses in the fiscal year has not obtained income from sources from which the income is taxed in accordance with art. 27, or has achieved revenue in the amount of the non-obligation to pay the tax.

3a. The rules and manner of taxation referred to in paragraph 1. 2 and 3, they shall also apply to:

1) spouses who are domiciled for tax purposes in another than the Republic of Poland of a Member State of the European Union or in another country belonging to the European Economic Area or in the Swiss Confederation,

2) spouses, one of whom is subject to an unlimited tax obligation in the Republic of Poland and the other one has a residence for tax purposes in another than the Republic of Poland of a Member State of the European Union or in another State which is part of the European Economic Area or the Swiss Confederation

-if they have reached taxable income in the territory of the Republic of Poland, revenues of a total of at least 75% of the total income achieved by both spouses in a given tax year and have documented the certificate residence for tax purposes; the provisions of the paragraph. 8-10 shall apply mutatis mutandis.

4. From the income of a parent or legal guardian, subject to a tax obligation, referred to in art. 3 para. 1, which is either a bride, a bachelor, a widow, a widow, a divorcee, a divorcee or a person who has been ruled a separation within the meaning of separate provisions or a married person if her spouse has been deprived of his rights In the case of parental leave, the parent or custodian of the parent shall be punished by the parent or guardian of the year in which he or she is a single parent

1. minors,

2) irrespective of their age, which in accordance with the separate provisions received the allowance (appendix) of the nursing care or social pension,

3) to the completion of 25 years of life learning in schools referred to in the regulations on education system, regulations on higher education or in the regulations governing educational system or higher education applicable in other than the Republic of Poland where, in the fiscal year, they have not obtained taxable income under the rules laid down in Article 4, 27 or Art. 30b of a total amount exceeding the amount constituting the quotient of the tax-reducing amount and the rates of duty determined in the first range of the tax scale referred to in Article 3 (1) of the basic Regulation. 27 ust. 1, with the exception of survivor's pension

-the tax may be determined, subject to paragraph. 8, at the request expressed in the annual tax return, in double the amount of tax calculated on half of the income of a single child raising the children, taking into account art. 7, except that income (revenue) is not included in the sum of those revenues in a flat-rate manner, in accordance with the rules laid down in that law.

4a. The principle and manner of taxation referred to in paragraph 1. 4, shall also apply to the persons referred to in art. 3 para. 2a, alone raising children in the tax year, if they meet the following conditions in total:

1) are domiciled for tax purposes in other than the Republic of Poland of a Member State of the European Union or in another country belonging to the European Economic Area or in the Swiss Confederation;

2) they have reached taxable income in the territory of the Republic of Poland in the amount of at least 75% of the total revenue achieved in the given tax year;

3) have documented the residence certificate of residence for tax purposes.

4b. To the taxpayers referred to in paragraph 1. 4a, the provisions of the paragraph. 8-10 shall apply mutatis mutandis.

5. (repealed).

6. (repealed).

7. (repealed).

8. The method of taxation referred to in paragraph 1. The provisions of Article 4 (2) and (4) shall not apply where, for one of the spouses, a single parent or child of a child or a child, the provisions of Article 4 (1) shall apply. 30c, the flat-rate income tax act or the Act of 24 August 2006. of the tonnage tax.

9. The principle set out in the mouth. 8 shall not apply to the persons referred to in Article 4. 1 point 2 of the Flat-rate Income Tax Act not simultaneously benefiting from the taxation of income from non-agricultural economic activities or from special agricultural production departments under the rules laid down in Art. 30c either in the Flat-rate Income Tax Act, or in the Act of 24 August 2006. of the tonnage tax.

10. The method of taxation referred to in paragraph 1. 2 and 4, does not apply to taxpayers, who the application, expressed in the tax statement, specified in the paragraph. 2 and 4, they will submit after the deadline referred to in art. 45 par. 1.

11. The total revenues referred to in paragraph 1. 3a and 4a, the revenue generated by the sources referred to in Article 4 shall be considered. 10 para. 1, regardless of where these sources of revenue are located.

12. The provisions of the paragraph. 3a and 4a shall apply subject to the existence of a legal basis arising from a double taxation convention or other ratified international agreements to which the Republic of Poland is a party, to obtain information from the tax authority tax from the tax authority of the State in which the natural person is resident for tax purposes.

13. At the request of the tax authorities or the tax inspection bodies of the taxpayer, referred to in the paragraph. 3a and 4a, are required to document the amount of total revenues achieved in a given tax year by providing a certificate issued by a competent tax authority other than the Republic of Poland of a Member State of the European Union, or another country belonging to the European Economic Area or the Swiss Confederation in which they are resident for tax purposes or another document confirming the amount of total revenue achieved in the year in question tax.

Article 6a. [ Taxable Person entitled to submit an application] 1. The application for the total taxation of income of spouses between which there existed in the fiscal year of property, may also be made by a taxpayer who:

1) entered into a marriage union before the beginning of the tax year and his spouse died during the tax year;

2) he has remained married throughout the tax year, and his spouse has died after the tax year before the tax returns.

2. To the taxpayers who submitted the application referred to in the paragraph. 1:

1. the tax treatment set out in Article 1 shall apply. 6 para. 2;

2. the provisions of Article 1 shall apply. 6 para. 3, 3a and 8-13;

3. the provision of art shall not apply. 6 para. 4.

Article 7. [ Revenue from minors of children] 1. The revenue of minors of children's own and adopted children, with the exception of income from their work, scholarships, and income from items made free of them for free use, taxable in the territory of the Republic of Poland, shall be added to income of parents, unless the parents are not entitled to receive benefits from the sources of income of children.

2. If the spouses are subject to separate taxation, the income of the minor children shall be calculated by half to the income of each of the spouses.

3. Paragraph Recipe 2 shall not apply to spouses in respect of which separation has been ruled out within the meaning of separate provisions.

Article 8. [ Revenue of accomplices] 1. Revenue from participation in a non-legal entity, from joint ownership, joint venture, joint possession or joint use of the property or property rights of each taxpayer shall be determined in proportion to his/her right to participate in profit (participation) and, subject to paragraph (a), 1a, it connects to other revenue from sources, the income of which is subject to taxation on the scale referred to in art. 27 ust. 1. In the absence of any contrary evidence, the rights to participate in the profit (share) shall be deemed to be equal.

1a. Revenue from non-agricultural economic activities referred to in art. 10 para. 1 point 3, or of the specific agricultural production units referred to in Article 3. 10 para. In accordance with Article 6 (1) (a) of the basic Regulation, the Commission shall, on the basis of the provisions 30c, it does not connect with other revenue from sources, the income of which is subject to taxation on the scale referred to in art. 27 ust. 1.

2. The rules expressed in paragraph. 1 shall apply mutatis mutandis to:

1) accounting for the costs of obtaining revenues, expenditure not constituting the costs of obtaining revenues and losses;

2) tax credits related to the conducted activities in the form of a non-legal company.

3. The rules referred to in paragraph. 1 and 2, they also apply to spouses, among whom there is a financial partnership, attaining from the source referred to in Art. 10 para. 1 point 6 income from shared ownership, joint possession or common use of things, unless they make a written statement about the taxation of the total income achieved from that source by one of them.

4. The statement referred to in the paragraph. 3, shall be submitted to the competent Governor of the tax office at the latest on the 20th day of the month following the month in which he was received, from the source specified in art. 10 para. 1 point 6, the first in the fiscal year revenue from shared ownership, shared possession or common use of things.

5. The choice of the principle of taxation of the total income by one of the spouses, expressed in the statement referred to in the paragraph. 3, shall be valid for the payment of advances throughout the fiscal year and in the statement of the amount of income realised (loss suffered), unless there has been a division of the property of the spouses as a result of the divorce or of the decision by the court of separation. the subject matter of the contract fell to that of the spouses, on which he did not have the obligation to pay the advances and to give evidence of the amount of the income (loss suffered) from that title.

6. The choice of the principle of taxation of the total income by one of the spouses, expressed in the statement referred to in the paragraph. 3, also applicable to the following years, unless on the 20th day of the month following the month in which it was received, the source referred to in Article 10 para. 1 point 6, the first in the fiscal year the income from shared ownership, joint possession or joint use of things, spouses shall notify in writing the competent warden of the tax office of the resignation of the taxation of the total income by one of the spouses.

Article 9. [ Subject of taxation] 1. Income tax shall be subject to any income of any kind, except for the income listed in Article 1. 21, 52, 52a and 52c and revenue from which tax regulations were abandoned on the basis of the provisions of the Tax Ordinance.

If the taxable person receives income from more than one source, the subject of taxation in a given tax year shall be subject to the provisions of Article 4 (1) of the basic Regulation. 25e, art. 29-30c, art. 30e, art. 30f and Art. 44 par. 7e and 7f, the sum of revenue from all revenue sources.

2. Income from the source of revenue, if the provisions of art. 24-25 and art. The 30f does not provide otherwise, there is a surplus of the sum of revenues from that source over the costs of obtaining them achieved in the fiscal year. If the costs exceed the amount of revenue, the difference is a loss from the source of revenue.

3. The amount of loss from the source of income incurred in the tax year may be reduced by the income obtained from that source in the coming successively after the following five fiscal years, with the result that the reduction in any of those years cannot be exceed 50% of the amount of the loss.

3a. The provision of the paragraph. 3 shall not apply to losses:

1) from the paid divestment of the goods and property rights referred to in art. 10 para. 1 point 8, and

2) from sources of income, from which income is free of income tax.

4. Paragraph Recipe 3 shall apply to the loss of the special agricultural production departments, if the income from the special agricultural production units for the next five consecutive fiscal years is determined on the basis of the accounts.

5. Paragraph Recipe 3 shall apply mutatis mutandis where, during the period referred to in that provision, the taxable person is taxed under the rules laid down in Chapter 2 of the Flat-rate Income Tax Act. In this case, the revenue referred to in Article shall be reduced. 6 para. 1 of the Flat-rate Income Tax Act.

6. Paragraph Recipe 3 shall apply to losses from the payment of the transfer of shares (shares) in a company, securities, including the payment of the payment of securities to the regulated market in the context of short sale and the payment of derivative divestments of financial instruments and from the exercise of their rights arising from them, as well as the taking up of shares (shares) in a company or cooperative contributions, in return for a non-monetary contribution in a form other than that of the company or its organised part.

Art. 9a. [ Taxation rules] 1. Revenue earned by taxpayers from the source referred to in art. 10 para. Article 1 (3) shall be subject to the conditions laid down in Article 3 (1). 27, subject to paragraph. 2 and 3, unless the taxpayers deposit to the competent Governor of the tax office a written application or a declaration of application of the forms of taxation specified in the Flat-rate Income Tax Act. Taxable persons undertaking an economic activity or a claim for the application of the forms of taxation laid down in the flat-rate income tax act may submit, on the basis of the provisions on freedom of establishment, the provisions of the flat-rate taxation.

2. The Podatnica, subject to the paragraph. 3, may choose the way of taxation of income from non-agricultural economic activities on the basis of the rules laid down in Art. 30c. In this case, they shall be obliged to submit to the competent Governor of the tax office by 20 January of the tax year a written statement about the choice of the way of taxation. If the taxpayer starts conducting non-agricultural business activities, the statement may submit under the provisions on freedom of economic activity, and if the taxpayer has not made a statement on the basis of these provisions-written a statement shall be submitted to the competent Head of the IRS, no later than the date of first revenue.

3. If the taxable person who has chosen the method of taxation referred to in paragraph 2, will obtain from the business activity carried out by itself or by virtue of the right to participate in the profit of the non-legal person, the income from the provision of services to the former or current employer, corresponding to the activities which the taxpayer or what least one of the accomplices:

1) (repealed),

2) perform or perform in the tax year

-in relation to the employment relationship or cooperative employment relationship, that taxable person shall lose the right to taxation in the course of the tax year in the manner laid down in Article 3. 30c and is obliged to pay advances on the income achieved since the beginning of the year, calculated using the tax scale referred to in art. 27 ust. 1, and interest on arrears on arrears in respect of such advances.

4. The choice of tax treatment made in the statement referred to in paragraph. 2, shall also apply to the following years, unless the taxable person, by the date of 20 January of the tax year, notifies in writing the competent Governor of the tax office to waive this tax treatment or to submit a written request within that time limit or a statement on the application of the forms of taxation laid down in the flat-rate income tax act.

5. If the taxpayer:

1) conducts business activity itself and is a partner of a non-legal entity,

2) is a partner of a non-legal entity

-the choice of taxation as referred to in paragraph 1. 2, applies to all forms of conduct of this activity, to which the provisions of the Act apply.

6. Revenue obtained by taxpayers from the source referred to in art. 10 para. 1 point 6, shall be taxed under the rules laid down in the Act, unless the taxpayers deposit to the competent Head of the tax office a written declaration of choice of taxation in the form of a lump sum from the income recorded, on the basis of the rules laid down in a flat-rate income tax act.

7. The Podatnica, who income from the source referred to in art. 10 para. Article 1 (4), on the basis of the books in place, may choose the method of taxation of such revenue on the basis of the rules laid down in Article 4. 30c. In this case, they shall be obliged to submit to the competent Head of the tax office within the time limit referred to in Article. 43 par. 1, a written statement about the choice of this way of taxation, and if the taxpayer starts operating the departments of special agricultural production during the tax year-within the time limit referred to in art. 43 par. 3. Paragraph Recipe 5 shall apply mutatis mutandis.

8. The choice of tax treatment made in the statement referred to in paragraph. 7, applies also to the following years, unless the taxpayer, by the deadline of 30 November of the year preceding the tax year, notifies in writing to the competent Governor of the tax office the resignation of this tax treatment.

Chapter 2

Revenue Sources

Article 10. [ Revenue Source Specification] 1. The revenue sources shall be:

(1) the business relationship, the employment relationship, including the cooperative labour relationship, membership of the agricultural production cooperative or other cooperative involved in the production of agricultural production, the work of the levy, the pension, or the pension;

2) activities carried out in person;

3. non-agricultural economic activity;

4. special departments of agricultural production;

5) (repealed);

6. the lease, sublease, lease, sublease and other contracts of a similar nature, including lease, sublease of special agricultural production and agricultural holdings, or its components for non-agricultural purposes, or for the conduct of departments specific agricultural production, with the exception of assets related to economic activities;

(7) financial capital and property rights, including the payment of the transfer of property rights other than those mentioned in point 8 (1) (a) of the Financial Code. a-c;

(8) payable divestments, subject to paragraph. 2:

(a) immovable property or parts thereof and participation in real estate,

(b) the ownership of the housing or service premises and the right to a single-family house in a housing cooperative,

(d) other things,

-if the divestment of the sale does not take place in the performance of the business and has been made in the case of the payment of the real estate and property rights referred to in point (s). a-c-within five years from the end of the calendar year in which the acquisition or construction took place and other items before the end of six months from the end of the month in which the acquisition took place; in the case of conversion, those periods refer to any of the persons making the conversion;

8a) activities carried out by a foreign controlled company;

9) other sources.

2. The provisions of the paragraph. 1 point 8 shall not apply to the payment of the payment:

1) on the basis of the pre-emptive agreement to secure the receivables, including the loan or credit-until the final transfer of ownership of the subject matter of the contract;

2) in the form of a transfer of a non-cash contribution to a company or cooperative of financial assets, fixed assets or intangible assets;

3) the assets referred to in art. 14 para. 2 point 1, subject to paragraph 1 3, even if they were withdrawn from economic activity prior to the sale, and between the first day of the month following the month in which the assets were withdrawn from the activity and the date of their paid divestment, 6 years have not elapsed.

3. The provisions of the paragraph. 1 point 8 shall apply to the payment of the disposal used for commercial purposes and for the operation of the special agricultural production departments: the residential building, its part or the participation in such a building, the premises residential property which is a separate property or a share in such premises, land or land or the rights of use of perpetual land or participation in such law, connected with that building or premises, the cooperative ownership of the land, a dwelling or participation in such law and the right to a single-family house in a cooperative housing or participation in such a law.

Article 11. [ Revenue] 1. Arrives, subject to art. 14-15, art. 17 para. 1 points 6, 9 and 10 for the implementation of the rights deriving from derivative financial instruments, art. 19, art. 25b and art. 30f, are received or placed at the disposal of the taxpayer in the calendar year of money and cash values and the value of the received benefits in kind and other free of charge benefits.

2. The cash value of benefits in kind, subject to art. 12 (1) 2-2c, shall be determined on the basis of market prices for the marketing of things or of the rights of the same type and species, taking into account, in particular, their state and degree of consumption and the time and place of their acquisition.

2a. The monetary value of other unpaid benefits shall be fixed:

1) where the subject of the provision is services falling within the scope of the economic activity carrying out the benefit-at the prices charged to other recipients;

2) if the subject of benefits is the services purchased-by purchase price;

3) if the object of the benefits is to make the premises or the building available-according to the equivalent of the rent, which would be entitled in the event of the conclusion of the lease agreement of the premises or the building;

4. in other cases, on the basis of market prices used for the provision of services or the provision of goods or rights of the same type and species, taking into account, in particular, their state and degree of consumption and the time and place of release.

If the benefits are partially paid, the income of the taxable person shall be the difference between the value of those benefits, determined according to the rules laid down in the paragraph. 2 or 2a, and the payment of the taxable person.

3. (repealed).

4. (repealed).

Article 11a. [ Tax expressed in foreign currency] 1. Revenue in foreign currencies shall be converted into gold at the rate of average foreign exchange promulgated by the National Bank of Poland from the last working day preceding the day of obtaining revenue.

2. The costs incurred in foreign currencies shall be converted into gold at the average rate announced by the National Bank of Poland from the last working day preceding the day of the cost.

3. The amounts entitling to deduct from income, basis of calculation of tax or reduction of tax, expenses and tax, expressed in foreign currencies shall be converted into gold at the rate of the average foreign exchange promulgated by the National Bank of Poland with on the last working day preceding the day of the expenditure or the payment of the tax.

Article 12. [ Earnings from work performed] 1. [ 2] Income from a business relationship, employment relationship, work relationship and cooperative labour relationship shall be considered to be of any kind of cash payment and cash value of benefits in kind or equivalent, irrespective of the source of the financing those payments and benefits, and in particular: basic salaries, overtime wages, various allowances, rewards, allowances for untapped leave and any other amount, whether or not they have been in advance fixed, and in addition, the cash benefits incurred for the employee as well as the value of other unpaid benefits or partly-paid benefits.

2. The cash value of benefits in the nature of the employees under separate provisions shall be determined according to the average prices charged to other recipients-if the subject of the benefit is the items or services falling within the scope of the employer's activities.

2a. The monetary value of the free allowance paid to the staff member in respect of the use of a service car for private purposes shall be:

1) 250 zł per month-for cars with engine capacity up to 1600 cm ³;

2) 400 PLN per month-for cars with engine capacity over 1600 cm ³.

2b. In the case of the use of a service car for private purposes for part of the month, the value of the benefit shall be determined for each day of the use of the car for private purposes in the amount of 1/30 of the amounts specified in paragraph 2a.

2c. If the allowance payable to a staff member in respect of the use of a business car for private purposes is partially paid, the income of the staff member shall be the difference between the value set out in the paragraph. 2a or paragraph 2b and the payment to be paid by the employee.

3. [ 3] The monetary value of other unpaid benefits or partly paid benefits shall be determined in accordance with the rules laid down in the Article. 11 (1) 2-2b.

3a. (repealed).

4. A worker within the meaning of the Act shall be considered to be a person remaining in a business relationship, employment relationship, employment relationship or cooperative employment relationship.

5. Not included in the income of persons performing the work shall impose the value of raw materials and ancillary materials provided by those persons and the reimbursement of the costs incurred by them for transport, energy used, heating, maintenance of machinery and equipment etc., if the person to whom the work of the overlay is performed pays the affiliation with those titles in the extracted position.

(6) Any revenue referred to in Article 6 shall be deemed to be revenue for membership of an agricultural production cooperative or other cooperative engaged in agricultural production. 11, obtained by a member of the cooperative or his household with the contribution of the work and other titles provided for in the cooperative's statutes, after excluding from those revenues the shares in the income income of the cooperative from the title of agricultural activity, with the exception of the operation of special agricultural production departments. The provisions of the paragraph 2 and 3 shall apply mutatis mutandis.

7. Through retirement or an annuity, the total amount of pension and pension benefits, including the amount of capital pensions paid under the Act on Capital Pensions, together with increases and additions, excluding family allowances and childcare allowances and allowances for orphans complete for survivors ' pensions.

8. (repealed).

Article 13. [ Self-Business Revenue] For revenues from activities carried out in person, referred to in art. 10 para. 1 point 2, shall be considered as follows:

1) (repealed);

2) revenues from the personally executed artistic, literary, scientific, coaching, educational and publicistic activities, including the participation in competitions from the field of science, culture and art and journalism, as well as revenues from sports, sports scholarships awarded on the basis of separate regulations and the revenues of judges for the pursuit of sporting competitions;

3) revenues from the clerical activities, achieved for a different title than the contract of employment;

4) revenues from the activities of Polish arbitrators participating in arbitration processes with foreign partners;

5) income received by persons performing activities related to the exercise of social or civic duties, regardless of the manner of appointment of those persons, without excluding the compensation for the lost earnings, except for the income in question in point 7;

6) the revenues of persons to whom the authority of the state or state administration or self-government, the court or the prosecutor, on the basis of the relevant provisions, has ordered the execution of certain activities, and in particular the revenues of experts in judicial proceedings, investigative and administrative and payers, subject to Art. 14 para. In addition to the revenue referred to in point (9), point 10, and public-law receivables, as well as revenues from participation in committees appointed by the authorities or state or local government authorities, shall be taken into the accounts.

7) the income received by the persons, irrespective of the manner in which they are appointed, belonging to the composition of the boards, supervisory boards, committees or other bodies constituting legal persons;

8) revenues from the performance of services, on the basis of an agreement of a contract or a contract of work, obtained exclusively from:

(a) a natural person pursuing an economic activity, a legal person and its business unit, and an organisational unit without legal personality,

(b) the owner (holder) of the immovable property in which the premises are rented or, on his behalf, the administrator or the administrator, if the taxable person carries out those services only for the needs relating to the immovable property

-with the exception of the revenues generated on the basis of contracts entered into in the framework of the non-agricultural economic activities carried out by the taxable person and the revenue referred to in point 9;

(9) revenue derived from contracts for the management of a firm, managerial contracts or contracts of a similar nature, including the proceeds of such contracts concluded in the framework of a non-agricultural economic activity carried out by a taxable person -with the exception of the revenue referred to in point 7.

Article 14. [ Business income] 1. For the revenue from the activities referred to in art. 10 para. 1 point 3, the amounts due, albeit not actually received, shall be deemed to have been received after the exclusion of the value of the returned goods, the discounts granted and the cont (s). Taxable persons who sell goods and services taxed on goods and services for the proceeds of the sale shall be regarded as revenue less the goods and services tax due.

1a. (repealed).

1b. (repealed).

1c. [ 4] For the date of origin of the revenue referred to in paragraph 1. 1, shall be deemed to be subject to the paragraph. 1e, 1h-1j and 1n-1p, day of issue, divestment of property rights or the performance of a service, or partial execution of a service, not later than a day:

1. the issue of the invoice; or

2. settlement of receivables.

1d. (repealed).

1e. If the parties agree that the service is settled during the settlement periods, the date of origin of the revenue shall be deemed to be the last day of the trading period specified in the contract or on the issued invoice, not less than once a year.

1f. (repealed).

1g. (repealed).

1h. Paragraph Recipe 1e shall apply mutatis mutandis to the supply of electricity and heat and wired gas respectively.

1i. In the case of receiving income from an economic activity to which the paragraph does not apply. 1c, 1e and 1h, the date of establishment of the revenue shall be the day of receipt of payment.

1j. In the case of collection of the payment against the supply of goods and services, which will be carried out in the following reporting periods, to be registered with the use of the cash register in accordance with the provisions of the Act on Tax on Goods and Services, for the date of establishment of the revenue shall be deemed to be the day of payment of the payment, if the taxable persons by 20 January of the tax year and, in the case of taxable persons, starting to register the turnover by means of the register of funds, by 20 days in the case of taxable persons, of the month following the month in which the recording of the turnover began by using the register register, shall inform the competent primate of the tax office of the choice of that method of determining the date of origin of the revenue.

1k. The choice of the method for determining the date of origin of the income referred to in paragraph 1. 1j, applies also to the following years, unless the taxable person by 20 January of the fiscal year following the tax year in which he benefited from that method of establishing the date of establishment of the revenue, notifies the competent authority of the office of treasury resignation from the application of this method of determining the date of the revenue.

1l. In the case of non-agricultural business activities in the form of a non-legal entity, the notification referred to in paragraph 1 shall be the subject of the notification referred to in paragraph 1. 1j and 1k, applies to all accomplices.

1m. [ 5] If the correction of the income is not due to an accounting error or other obvious error, corrections shall be made by reducing or increasing the revenues attained during the trading period in which the corrective invoice is issued or, in the case of case of missing invoice, other document confirming the reasons for the correction.

1n. [ 6] If, during the accounting period referred to in paragraph 1, the 1m, the taxpayer has not achieved revenue or the revenue achieved is lower than the amount of the reduction, the taxpayer is obliged to increase the costs of obtaining revenues by the amount which has not been reduced revenues.

1o. [ 7] The provisions of the paragraph 1m and ln shall not apply if the adjustment relates to a revenue relating to a tax liability which has been subject to an limitation period.

1p. [ 8] If the correction referred to in paragraph 1 1m, following the liquidation of non-agricultural economic activities, the winding-up of the special agricultural production departments, or the change in the form of taxation to a flat-rate taxation form laid down in the flat-rate income tax act, or Law of 24 August 2006 the tonnage tax or the change in income rules for the special agricultural production departments, the reduction or increase of income shall be made in the last trading period prior to the winding-up of non-agricultural economic activities. or departments of special agricultural production, changes in the form of taxation or a change in the rules for determining income in respect of the departments of special agricultural production.

2. The arrival of economic activities are also:

1. the proceeds from the payment of the assets of the following:

(a) fixed assets or intangible assets which are subject to the records of fixed assets and intangible assets,

(b) the assets referred to in Article 3 (1) (b). 22d par. 1, with the exception of ingredients whose initial value is determined in accordance with art. 22g does not exceed 1500 PLN,

(c) asset items which, on account of the estimated period of use equal to or less than one year, have not been included in fixed assets or intangible assets,

(d) the assets constituting the cooperative right to the productive premises or the participation in such law which, in accordance with the provisions of Article 3 (1), is applicable. 22n ust. 3 are not recorded in the records of fixed assets and intangible assets

-to be used for business purposes or for the operation of special agricultural production departments, subject to paragraph 1. 2c; in determining the amount of revenue, the provisions of paragraph 1 1 and Art. 19 shall apply mutatis mutandis;

(2) grants, subsidies, subsidies, subject to paragraph 3 point 13, and other unpaid benefits received to cover costs or as reimbursement of expenses, except where such income is connected with the receipt, purchase or development of fixed assets or intangible assets and legal entities from whom, in accordance with art. 22a-22o, depreciation shall be carried out;

3) exchange differences;

4) received contractual penalties;

5) interest on cash on the clearing accounts referred to in the provisions of the banking law, or accounts in cooperative savings and credit cassettes carried out in connection with the performed business activities, including interest on time deposits and other forms of saving, storage or investment created on those accounts;

6) the value of the decommitted or expired obligations, subject to the paragraph. 3 (6), including borrowings (loans), except for loans from the Labour Fund;

7) the value of the returned claims, which have been, according to art. 23 (1) 1 point 20, written off as irrecoverable or for which reserves have been created in advance for the cost of obtaining revenue;

7a) the value of the returned claims resulting from the contract referred to in art. 23f, previously included in the cost of obtaining revenue under art. 23h;

(7b) the value of receivables which have been surrendered, expired or written off as irrecoverable in that part, from which the update write-downs have previously been credited to the cost of obtaining the proceeds;

(7c) the equivalent of the write-off of claims, previously classified as income, in the event of the cessation of the reasons for which the write-off has been made;

7d) in the event of a reduction or refund of the tax on goods and services or the refund of excise duty in accordance with separate provisions-an accrued tax on goods and services or refunded excise duty, in that part where the tax has previously been credited to the cost of obtaining revenues;

7e) the equivalent of the disbanded or reduced reserves referred to in Article 23 (1) 1 point 22, previously included in the cost of obtaining revenue;

7f) the amount of tax on goods and services:

(a) not included in the initial value of fixed assets and intangible assets, which are amortised in accordance with the Article 22a-22o, or

(b) concerning other things or rights other than permanent or non-material and legal values referred to in point (a). a

-in that part of the adjustment resulting in an increase in the tax deducted in accordance with the provisions of the Act on Tax on Goods and Services;

7g) income generated in relation to repayment or receipt of a loan (credit), if the loan (credit) was a valorised foreign currency course, where:

(a) the lender (lender) receives cash which is a repayment of the capital in excess of the amount of the loan (loan), in the amount of the difference between the amount of capital returned and the amount of the loan (loan),

(b) the borrower (the borrower) shall reimburse the loan (credit) as a repayment of the capital at a lower amount than the amount of the loan received (credit)-in the amount of the difference between the amount of the loan received (credit) and the amount the capital returned;

8) the value of the received benefits in kind and other free of charge benefits, calculated in accordance with art. 11 (1) 2-2b, subject to art. 21 (1) 1 point 125;

(9) the remuneration received for the staff of the participant's occupational pension scheme, in connection with the reimbursement of the contributions from the supplementary contribution;

10) remuneration of the payers of the title:

(a) the timely payment of taxes levied in respect of the State budget,

(b) (repealed),

(c) carrying out tasks relating to the setting up of the right to benefits and their amount and the payment of sickness insurance benefits laid down in the provisions on the social security scheme;

11) income from rental, sublease, lease, sublease, and other contracts of a similar nature, assets related to business activities;

12) received compensation for damage to the assets related to the business activity or with the conduct of the departments of special agricultural production;

13) (repealed);

14. revenues from the payment of certificates of origin for the payment of the certificates of origin received by electricity undertakings engaged in the production of electricity in renewable energy sources at the request referred to in art. 9e ust. 3 of the Act of 10 April 1997. -Energy law (Dz. U. 2006 r. Nr 89, pos. 625, of late. zm.);

15) in research and development centres referred to in the Act of 30 May 2008. about some forms of supporting innovative activities (Dz. U. No 116, item. 730, of late. (m)-measures of the innovation fund referred to in art. 21 of this Act:

(a) not used in the fiscal year in which they have been transferred to that fund, or during the tax year following that year,

(b) used not in accordance with the provisions laid down in Article 3 (1) 21 (1) 8 of the Act of 30 May 2008. of certain forms of support for innovative activities,

16) cash received by a partner of a non-legal entity for the occurrence of such a company;

17. revenue from the payment of the assets to be paid out:

(a) remaining on the date of liquidation of the business or special agricultural production departments, carried out on its own,

(b) received in connection with the liquidation of a company which is not a legal person or an accomplishment of a partner in such a company.

2a. In the event of reimbursement of the part of the claims referred to in paragraph. Point 7, the revenue shall be determined in proportion to the share of the reimbursed portion of the claim in its total amount.

2b. In the case of a contract of rental or lease of goods or property rights and agreements of a similar nature, the subject matter of which are the assets of the property connected with the business activity, if the landlord or the lessor transferred to the person the third claim arising from the fees arising from such contracts, and those between the parties shall not lapse, to the renting or the lessor's income shall not include the amounts paid by the third party for the transfer of the claim. The fees charged by the tenant or lessee to a third party shall constitute the income of the lessor or the lessor on the day of the due payment.

2c. To the revenue referred to in paragraph 1. Article 2 (1) does not include income from paid divestments used for business purposes and for the conduct of special agricultural production departments: a residential building, a part of it or a participation in such a building, premises residential property which is a separate property or a share in such premises, land or land or the rights of use of perpetual land or participation in such law, connected with that building or premises, the cooperative ownership of the land, a dwelling or a participation in such law and the right to a single-family house in a housing cooperative or a participation in such law. Article Recipe The 30e shall apply mutatis mutandis.

2d. Paragraph Recipe 2 points 7f shall apply mutatis mutandis in the event of a change in the right to a reduction in the amount of tax due by the amount of input tax referred to in the provisions of the Goods and Services Tax Act.

Where a taxable person by the execution of a non-monetary benefit is regulated in whole or in part, including on the basis of a loan (credit), the income of such a taxable person shall be the amount of the obligation to be settled in the aftermath of the payment of the amount of the debt incurred by the person concerned. such a benefit. If, however, the market value of the non-cash benefit is higher than the amount of the obligation regulated by that provision, that income shall be determined at the level of the market value of the non-monetary benefit. Article Recipe 19 shall apply mutatis mutandis.

2f. Paragraph Recipe 2e shall apply mutatis mutandis in the case of the execution of a non-monetary benefit by a non-legal entity.

3. To the revenue referred to in paragraph. 1 and 2, do not include:

1) collected deposits or paid receivables on the supply of goods and services to be executed in subsequent reporting periods, as well as received or returned loans (loans), including those paid in kind, with the exception of capitalised interest on these loans (loans);

(2) the amounts charged, but not received, of interest on receivables, including loans granted;

3) returned, decommitted or abandoned taxes and charges constituting the revenue of the state budget or budgets of local government units not included in the cost of obtaining revenues;

(3a) reimbursed other expenditure not included in the cost of obtaining revenue;

3b) returned, remitted or abandoned payments made to the State Fund for Rehabilitation of Persons with Disabilities on the basis of separate provisions, not included in the cost of obtaining revenues;

4) (repealed);

5) revenue which, within the meaning of the provisions on the provision of the social benefit fund, increase this fund;

(6) the amount equivalent to outstanding commitments, including loans (loans), where the waiver of liabilities is linked to restructuring proceedings or insolvency proceedings;

7) exempt from payment of tax due on goods and services and the reimbursed tax difference on goods and services, made on the basis of separate provisions;

8) the proceeds of the paid disposal on the basis of the pre-emptive contract in order to secure the receivables, including the loan or credit-until the final transfer of ownership of the subject matter of the contract;

9) (repealed);

10) cash received by a partner of a company not a legal person for the liquidation of such a company;

(11) cash received by a partner of a non-legal person in respect of the occurrence of such a company, in the part corresponding to the surplus of the proceeds to the costs of obtaining the proceeds referred to in the art. 8, less the payments made for participation in that company and expenditure not constituting the cost of obtaining revenue;

(12) the proceeds of the payment of the assets to be paid out of consideration:

(a) the remaining on the date of the winding-up of the business itself or of its own special agricultural production departments,

(b) received in connection with the liquidation of a company which is not a legal person or an accomplishment of an accomplice from such a company

-if, on the first day of the month following the month in which the winding-up took place: self-employed activities carried out independently of the special agricultural production departments, non-legal persons, or have taken place the occurrence of a partner in such a company, until the date of their payment of payment, has elapsed for six years and the payment of the disposal shall not take place in the performance of the business or of the special agricultural production departments;

13) the amounts received from the executive agencies if those agencies have received funds for that purpose from the state budget.

3a. The provision of the paragraph. Point 1 of Article 3 shall not apply to the revenue referred to in paragraph 1. 1j.

4. (repealed).

5. (repealed).

6. (repealed).

7. In determining the amount of the revenues referred to in paragraph. Article 2 (2) (b) of the Regulation 1 and Art. 19 shall apply mutatis mutandis.

8. Through the monies referred to in paragraph. The value of the claims previously engaged as the income due, less the tax on goods and services, and the claim for the non-legal entity of the loan, shall also be understood to mean the value of the claims previously engaged in the claim. interest claims on late payment and interest receivable on such a loan, where those claims have been repaid to the recipient of the shareholder.

Art. 14a. (repealed).

Article 14b. [ Grounds for the determination of exchange rate differences by taxpayers] 1. The travelers shall determine the exchange differences on the basis of art. 24c, subject to paragraph. 2.

2. The subatters conducting the accounting books may determine exchange differences on the basis of accounting regulations, provided that during the period referred to in paragraph 4, the financial statements prepared by the taxpayers will be examined by the entities entitled to study them.

3. The travelers who have chosen the method referred to in the paragraph. 2, they shall include, as appropriate, the income or the cost of obtaining the income recognised in the accounts, the exchange rate differences arising from foreign exchange transactions and the resulting valuation of the assets and liabilities denominated in foreign currency, as well as valuations off-balance-sheet items in foreign currency. This valuation for tax purposes should be made on the last day of each month and on the last day of the tax year or on the last day of the quarter and on the last day of the tax year or only on the last day of the tax year, except that the selected the valuation date must be applied for the full fiscal year and may not be changed.

4. In the case of choice of the method referred to in paragraph. 2, taxable persons are obliged to use this method for a period of not less than three fiscal years, counting from the beginning of the tax year in which that method was adopted, with the effect that taxpayers have a duty within the deadline of the first month of the year the tax and, in the case of taxable persons commencing activity, within 30 days from the date of its commencment, notify in writing to the competent authority of the tax office of the choice of the method.

5. In the case of resignation from the application of the method for determining the exchange rate differences referred to in paragraph. 2, taxpayers shall be obliged to notify in writing to the competent Governor of the tax office within the period up to the end of the fiscal year preceding the tax year in which they intend to give up the application of this method. The resignation may take place after the expiry of the period referred to in paragraph 1. 4.

6. In the case of choice of the method for determining the exchange rate differences referred to in paragraph. 2, taxable persons on the first day of the tax year in which that method is selected, shall include, as appropriate, the income or the cost of obtaining the income accruing from the exchange rate differences determined on the basis of the accounting rules for the last day the previous fiscal year. From the first day of the fiscal year in which they have chosen this method, they shall apply the rules referred to in paragraph 1. 3.

7. In the case of cancellation of the method for determining the exchange rate differences referred to in paragraph. 2, taxable persons:

1) fall within the last day of the fiscal year in which they applied that method, according to the income or the cost of obtaining revenues accrued by the exchange rate differences determined on the basis of the accounting rules;

2. from the first day of the tax year following the year in which they applied this method, they apply the rules referred to in art. 24c, fixing the exchange-rate differences from the date referred to in point 1.

Article 15. [ Revenue from special agricultural production departments] (1) The revenue from the special agricultural production departments shall be determined in accordance with the rules laid down in the Article. 14 if the taxable person conducts books showing these revenues. The intention to establish the books of the taxable person shall be to inform the competent warden of the tax office before the beginning of the tax year or before the commencements of the special agricultural production departments, if that date has been carried out during the year, subject to paragraph. 2.

2. Where the obligation to keep accounts is due to the accounting rules, the revenue from the special agricultural production departments shall be determined on the basis of the accounts kept under the rules laid down in the Article. 14. In such a case, there is no obligation to notify the competent warden of the tax office of the assumption of the accounts.

Article 16. (repealed).

Art. 16a. [ Lease or Lease Revenue] In determining the proceeds of the lease or lease of goods or property rights and of similar contracts which are not subject to assets linked to an economic activity, the provisions of Article 4 (1) of Regulation (EU) No longer apply. 14 para. 2b shall apply mutatis mutandis, with the fact that the fees charged by the tenant or lessee to a third party are the income of the lessor or the lessor on the day of payment.

Article 17. [ Revenues of money capital] 1. The proceeds of the capital of cash shall be considered to:

1) interest on loans;

2) interest on savings deposits and funds in bank accounts or in other forms of saving, storing or investing, subject to art. 14 para. 2 point 5;

(3) interest (discounts) on securities;

4) dividends and other income from participation in the profits of legal persons actually obtained from this participation, including:

(a) dividends from shares submitted by members of employees of pension funds in quantitative accounts,

(b) interest rates on the shares of the Member States from the balance sheet surplus (general income) in cooperatives,

(d) the value of the shareholders of the companies, free of charge or partially paid benefits, determined in accordance with the rules deriving from the Article. 11 (1) 2-2b;

5. capital fund shares, subject to paragraph 5. 1c;

6. income from:

(a) the payment of the disposal of shares (shares) and of securities,

(b) the exercise of the rights deriving from the securities referred to in Article 3 point 1 lit. b of the Act of 29 July 2005. the trading of financial instruments;

(7) the proceeds of the payment of the right to call, including the disposal of the right to call the new issue by the occupational pension fund on behalf of a member of the fund;

8) income of members of employees of pension funds from the transfer of shares submitted in quantitative accounts to the assets of these funds;

9) [ 9] the nominal value of the shares (shares) in the company or the contributions to the cooperative, which are included in exchange for a non-monetary contribution;

9a) at the partner, as specified in the contract of the company referred to in art. 5a point 28 (a) c and d, the value of the non-monetary contribution paid in the form of goods or rights, in return for which the partner is not issued shares (shares) referred to in point 9;

(10) revenue from the payment of derivative financial instruments and the realisation of rights arising therefrom.

1a. The revenue referred to in paragraph 1. 1 point 9 shall be created on:

1) registering a company, cooperative or

2) an entry in the register of an increase in the share capital of the company, or

3) issue of the shares documents, if the coverage of the shares is linked to the conditional increase in the share capital, or;

(4) a decision to be taken on behalf of cooperative members, or

5) [ 10] in which the period of five years from the day of the transfer of shares in a capital company for a non-monetary contribution in the form of commercialised intellectual property transferred by a commercial entity shall expire, unless the disposal has taken place before that date, the remission or annihilation of these shares (shares) or the commercial entity has been put into bankruptcy or liquidation or ceased to be a taxable person subject to the Republic of Poland tax on the whole of its income, regardless of on the place of their attainment; in the event of these circumstances, the revenue is determined on the day prior to the day of their occurrence.

1aa. The revenue referred to in the paragraph. 1 point 9a shall be created on the date of the transfer to the company referred to in Article 1. 5a point 28 (a) c and d, the ownership of the non-monetary contribution.

1ab. The revenue referred to in the paragraph. 1 point 6:

1) from the payment of the transfer of shares (shares) and securities arises at the time of the transfer to the buyer of the ownership of shares (shares) and securities;

2) from the realization of the rights resulting from the securities arises at the time of the implementation of these rights.

1b. The date of the establishment of the income arising from the exercise of the rights deriving from derivative financial instruments shall be deemed to be the moment when those rights are implemented

1c. No income shall be established for the redemption of shares of the investment fund sub-fund with subfunds allocated, in the case of the conversion of units of the sub-fund into units of another sub-fund of the same the investment fund, made on the basis of the Act of 27 May 2004. o Investment funds (Dz. U. Nr 146, pos. 1546, as of late. zm.).

2. In determining the value of the revenues referred to in paragraph. Point 4 (c) (6), (7) and (9) to (10) shall apply mutatis mutandis. 19.

3. (repealed).

4. (repealed).

Article 18. [ wealth income] The income from property rights shall in particular be considered to be revenues from copyright and related rights within the meaning of separate provisions, rights to inventive projects, topographies of integrated circuits, trade marks and ornamental designs, including with the payment of these rights also.

Article 19. [ Revenue from paid divestment of goods or rights] 1. Arrival from the payment of real estate or property rights and other things referred to in art. 10 para. 1 point 8, is their value expressed in the price specified in the contract, less the costs of the payment of the disposal. However, if the price, without a reasonable cause, significantly deviates from the market value of these items or rights, the income shall be determined by the tax authority or the tax control authority at the level of the market value. Article Recipe 14 para. The second sentence shall apply mutatis mutandis.

2. Arrival from the paid divestment by way of conversion of real estate or property rights, as well as other things referred to in art. 10 para. In each of the parties to the contract transferring the property shall be the value of the immovable property, of the goods or of the right to be disposed of by way of conversion. The provisions of the paragraph 1, 3 and 4 shall apply mutatis mutandis.

3. The market value referred to in paragraph 3. 1, of goods or of property rights shall be determined on the basis of market prices applied in the course of trade in things or of the rights of the same type and species, taking into account in particular their state and degree of consumption and the time and place of the payment of the disposal.

4. If the value expressed in the price specified in the contract for the payment of disposal significantly deviates from the market value of the property or property rights and other things, the tax authority or the tax control body will call on the parties to the agreement to change that value and/or indication of the reasons justifying the application of the price significantly deviating from the market value. In the event of non-response, failure to change the value or not to indicate the reasons justifying the application of a price significantly deviating from the market value, the tax authority or the tax inspection body will determine the value in the light of the opinion to the experts or experts. Where the value thus determined deviates at least 33% from the value expressed in the price, the costs of the expert's or expert's opinion shall be borne by the transferor.

Article 20. [ Revenues from other sources] 1. For revenues from other sources referred to in art. 10 para. In particular, the amounts paid after the death of a member of an open pension fund designated by him or a member of his or her immediate family, as defined in the provisions on the organisation and functioning of pension funds, shall be considered to have been paid, obtained from the reimbursement of the individual account of the pension guarantee and the payment from the individual account of the pension guarantee, including those made to the person entitled in the event of death of the savers, cash benefits from the social security, alimony, scholarships, grants (subsidies) other than listed in art. 14, payments, rewards and other unpaid benefits not falling under the revenue referred to in Article 4 12-14 and art. 17.

1a. For revenues from other sources referred to in art. 10 para. Article 1 (9) shall also be deemed to be due, even if no revenue is actually received from agricultural manufacturing activities in the field of wine making by farmers producing less than 100 hectolitres of wine per year. the tax referred to in art. 17 para. 3 of the Act of 12 May 2011. the product and organisation of wine products, the marketing of such products and the organisation of the market in wine (Dz. U. Nr 120, poz. 690 and No. 171, pos. 1016). Taxable persons who are subject to tax on goods and services for the proceeds of that sale shall be regarded as revenue less the tax due on goods and services.

1b. For revenues from other sources referred to in art. 10 para. Article 1 (1) (1) (1) shall also be deemed to be non-covered revenues in undisclosed sources or from undisclosed sources.

1c. For revenues from other sources, referred to in art. 10 para. 1 point 9, the proceeds from sales processed in a way other than industrial and animal products derived from their own cultivation, breeding or rearing, with the exception of processed plant and animal products obtained in the the framework of the specific agricultural production departments and products subject to excise duty on the basis of separate provisions, where:

1. the sale shall not be carried out in favour of legal persons, organisational units without legal personality or on behalf of individuals for the purpose of their non-agricultural business activities;

2. processing of plant and animal products and their sale shall not be carried out on the employment of persons on the basis of contracts of employment, contract contracts, work contracts and other contracts of a similar nature;

3. the sale shall take place only:

(a) in the places where the products have been manufactured,

(b) at marketplaces, through which all the places intended for trade are understood, with the exception of sales in buildings or in parts thereof;

(4) the sales records referred to in paragraph 1 shall be kept in place. 1e

5. the taxpayer has not obtained other revenues from the source referred to in art. 10 para. 1 point 3.

1d. The flour produced from cereals from own crop shall also be considered as a vegetable product derived from its own crop.

1e. The taxable persons attaining the revenues referred to in paragraph 1. 1c, are required to carry out separately for each tax year a record of sales of plant and animal products containing at least: the number of the following entry, the date of receipt of the income, the amount of the revenue, the revenue accruing from the beginning of the year. Daily revenues shall be recorded on the day of sale.

1f. The sales volume referred to in paragraph 1. 1e, must be held at the place of sale of processed plant and animal products.

2. For the cash benefits of social insurance referred to in paragraph. 1, the amounts paid by the establishment or the pension authority of sickness, compensatory, maternity, care and rehabilitation benefits shall be deemed to be.

3. (repealed).

4. (repealed).

Art. 20a. (repealed).

Chapter 3

Exemptions in question

Article 21. [ Exemptions] 1. The income tax free shall be:

1) (repealed);

2) annuities granted on the basis of separate provisions on the provision of war and military invalids and their families;

3) received damages or redress, if their amount or rules of determination derive directly from the provisions of separate laws or regulations issued on the basis of these laws, and the received damages or redress, if their amount or the rules for determining the result directly from the provisions of collective agreements, other than those based on the law on collective agreements, regulations or statutes referred to in Article 4 (1) of the Treaty on the European Community; 9 § 1 of the Act of 26 June 1974. -Labour Code (Dz. U. 1998 r. No 21, pos. 94, z późn. zm.), except:

(a) specified in the labour law of the redress and compensation for shortening the period of termination of the contract of employment,

(b) the cash payments paid under the special arrangements for dealing with workers ' labour relations for reasons of non-workers,

(d) compensation granted under the rules on non-competition rules,

(e) damages for damages related to the assets related to the business activity,

(f) damages for damage to the assets linked to the operation of the special agricultural production departments, the income of which is taxed at the scale referred to in Article 3 (1) of the basic Regulation. 27 ust. 1, or on the principles referred to in art. 30c,

(g) damages arising out of contracts or settlements other than court settlements;

3a) damages or redress received on the basis of the provisions on recognition as invalid rulings issued against persons repressed for activities for the independent existence of the Polish state;

3b) other compensation or redress received on the basis of a judgment or a court settlement up to the amount specified in that sentence or that settlement, except for compensation or redress:

(a) received in connection with an economic activity carried out,

(b) relating to the advantages that a taxable person could have achieved if the damage had not been done to him;

3c) damages in the form of an annuity received under the provisions of civil law in the event of damage to the body or the invocation of a health solution, by the injured person who has lost entirely or partly the ability to work for gainful employment, or if they have increased their needs or diminished views of success for the future;

3d) damages received on the basis of the rules of geological and mining law;

3e) the sums of money referred to in Article 12 (1) 4 of the Act of 17 June 2004. on the complaint against a breach of the right of the party to identify the case in the preparatory proceedings conducted or supervised by the prosecutor and the court proceedings without undue delay (Dz. U. No 179, pos. 1843 and 2009 Nr 61, pos. 498);

4) the amounts received on property and personal insurance, with the exception of:

(a) compensation for damage to assets linked to the economic activity carried out or to the conduct of special agricultural production departments, the income of which is taxed in accordance with the provisions of Article 4 (1) of the EC 27 ust. 1 or Art. 30c,

(b) the income referred to in Article 24 ust. 15 and 15a;

5) (repealed);

(5a) the amounts reimbursed by the investment fund company in relation to the expiry of the authorisation to set up the investment fund, in the amount of the payments made to the fund;

6) winnings in the casino games and in cash games of bingo and fanta decorated and operated by a qualified entity on the basis of the rules on gambling in force in a Member State of the European Union or in another country belonging to the The European Economic Area,

6a) winnings in numerical games, cash lotteries, telebingo game, mutual betting, promotional lotteries, audiotext loot and fan lotteries, if the one-off value of these winnings does not exceed 2280 zł, decorated and carried out by a qualified entity on the basis of the rules on gambling in force in a Member State of the European Union or in another country belonging to the European Economic Area;

7. post-mortem morals and funeral allowances;

8) [ 11] family benefits received on the basis of the provisions on family benefits, family and nursing allowances, allowances for guardians received on the basis of the provisions on the establishment and payment of allowances for guardians, the cash benefits received in cases where the execution of alimony is not effective, childcare allowances received on the basis of separate rules and the provision of parental care received under the State aid rules in the raising of children;

8a) the maternity allowance received under the Act of 20 December 1990. o social insurance of farmers (Dz. U. of 2015 items 704, 1066 and 1217);

(9) one-off childbirth allowances paid out of the trade union funds;

9a) oblivion, other than those mentioned in point 26, paid out of the share funds or the inter-establishment union organization of employees belonging to that organization, up to a level not exceeding in the tax year of the amount of 638 zł;

(10) the value of the service (unimping), if its use is the responsibility of the employee, or the cash equivalent for that dress;

10a) the value of received representation of a representative and sporting member of the Polish Olympic and Paralympic Team and a member of the Polish national team for the deaf games and the world special Olympics Games;

11. benefits in kind and equivalents for those benefits under the provisions on safety and hygiene of work, if the rules for granting them are due to separate laws or regulations issued on the basis of these laws;

(11a) benefits in kind and equivalents for those benefits resulting from occupational health and safety rules, including due to the specific conditions and nature of the service, entitled to persons in respect of a business relationship, granted to persons who are not in a service or the basis of separate laws or regulations issued on the basis of these laws;

11b) the value obtained by the employee from the employer of vouchers, taylons, coupons or other evidence entitling to obtain on their basis meals, groceries or non-alcoholic beverages, where the employer, despite the pregnancy on it the obligation arising from the provisions on safety and hygiene of the work, it is not possible to issue employees of meals, foodstuffs or non-alcoholic beverages;

12) (repealed);

12a) (repealed);

13) cash equivalents to be used by employees in the performance of the work of the tool, materials or equipment, constituting their property;

(14) the amounts received by the staff in respect of the reimbursement of the costs of the transfer of services and allowances for the management and settlement in connection with the transfer of services, up to a maximum of 200% of the remuneration due for the month in which it occurred. the transfer;

14a) the value of the benefit received by the employee from the title organised by the employer of the staff of the employees by bus within the meaning of the Article. 2 point 41 of the Act of 20 June 1997. -The right of traffic (Dz. U. 2012 r. items 1137, from late. zm.);

(15) the provision of persons received from the holding or the performance of:

(a) a reliable military service or equivalent forms, with the exception of the periodic military service and the preparatory service,

(b) replacement services

-awarded on the basis of separate provisions;

16) diets and other receivables for the time:

(a) the worker's business trip,

(b) travel of a non-worker

-up to the amount specified in the separate laws or regulations issued by the Minister responsible for working on the amount and the conditions for determining the entitlements of the employee employed in the state or local government the budgetary sphere, for official travel within and outside the country, subject to the paragraph. 13;

17) allowances and amounts constituting a reimbursement of expenses, received by persons performing activities related to the fulfilment of social and civic duties-up to a limit not exceeding a monthly amount of 2280 zł;

18) allowance for the separation of the allowances under the separate laws, regulations issued on the basis of these laws or collective agreements, up to the amount of allowances for the time of business travel in the area of the country referred to in the provisions in the case the amount and the conditions for determining the amounts owed to a worker employed by a national or local government branch of the budget sphere on a business trip within the territory of the country;

19) the value of the benefits to be borne by the employer for the accommodation of the employees, subject to the paragraph. 14-up to an amount not exceeding a monthly amount of 500 zł;

20) the part of the income of the persons referred to in art. 3 para. 1, temporarily residing abroad and obtaining income from a business relationship, employment relationship, work relationship and cooperative labour relationship, for each day of stay abroad, in which the taxpayer stayed on a business relationship, work, work and cooperative employment relationships, in the amount corresponding to 30% of the diet, as defined in the provisions on the amount and the conditions for determining the receivables of a worker employed in a state or self-governing body the budget sphere for business travel outside the country, with subject to paragraph. 15;

20a) (repealed);

21) (repealed);

22) (repealed);

23) (repealed);

23a) the part of the income of the persons referred to in art. 3 para. 1, temporarily staying abroad and receiving income from the following:

(a) scholarships-equivalent to a subsistence allowance for business trips outside the country, as defined in the provisions on the amount and the conditions for determining the amounts owed to an employee employed in the State or self-government budget unit for business travel outside the country, for each day on which the scholarship was received,

(b) lump sums for the cost of living and accommodation paid out of the state budget in connection with the referral to teaching work in schools and academic centres abroad, granted on the basis of separate provisions;

(23b) reimbursement of costs incurred by an employee for the use of vehicles owned by the staff member, for the purpose of the establishment of work, in local driving, if the obligation to pay those costs by the establishment or the possibility of granting the right to reimbursement of these costs is due directly to the provisions of other laws-up to the amount of the monthly lump sum or up to an amount not exceeding the amount fixed at the application of the rates for 1 kilometre of the vehicle mileage specified in separate provisions issued by a competent minister, if the course of the vehicle, excluding a lump sum payment, shall be documented in the records of the conduct of the vehicle conducted by the employee; the provision of art. 23 (1) 7 shall apply mutatis mutandis;

23c) [ 12] revenue of seafarers who are nationals of a Member State of the European Union or of a country belonging to the European Economic Area, obtained from work on ships of a Polish nationality used for the carriage of cargo or passengers in international navigation, within the meaning of the Act of 24 August 2006. of a tonnage tax, carried out for a total period of more than 183 days in the tax year, with the exception of seafarers employed at:

(a) tugs on which less than 50% of the time of work actually carried out by the tug during the course of the year constituted the carriage of cargo or passengers by sea,

(b) dredgers where less than 50% of the time actually carried out by the dredder during the year represented the transport of extracted material by sea;

24) [ 13] the benefits, allowances and other amounts and the value of unpaid benefits or partly paid benefits for the training referred to in Article 31, art. 44 par. 1, art. 80 par. 1 and 1a, art. 81, art. 83 (1) 1 and 4, art. 84 points 2 and 3, art. 140 par. 1 point 1 and art. 156. 4 of the Act of 9 June 2011. to support family and foster care system (Dz. U. of 2015 items 332, of late. zm.), as well as financial resources for the maintenance of a dwelling in a multi-family building or a single-family house referred to in art. 83 (1) 2 and Art. 84 point 1 of the Act of 9 June 2011. in support of the foster family and system of foster care, in the part of the foster family or family home of the child's children and persons who have reached the age of age in the foster care;

25) the energy lump sum for combatants;

25a) Compensation allowance granted on the basis of the Act of 24 January 1991. about combatants and some individuals who are victims of war repression and post-war period (Dz. U. of 2002. Nr 42, pos. 371, as of late. zm.);

25b) cash benefits paid to persons entitled under the Act of 16 November 2006. with a cash benefit and the civil rights of the blind victims of the cessation of hostilities (Dz. U. Nr 249, pos. 1824, of 2010. No. 225, pos. 1465 and 2011 No 122, pos. 696);

25c) cash benefit or cash assistance granted on the basis of the provisions of the Act of 20 March 2015. about anti-communist opposition activists and people repressed for political reasons (Dz. U. Entry 693);

26) oblivion received in the case of individual random events, natural disasters, long-term illness or death-up to an amount not exceeding in the tax year the amount of 2280 zł, subject to points 40 and 79;

26a) benefits received in respect of one-off material assistance financed by the state budget or budgets of local government units in connection with the existing random event;

26b) the amounts constituting the reimbursement of childcare costs or the subsidiary, received on the basis of the provisions of the separate laws or regulations implementing these laws, financed from the state budget, budgets of local government units, The Labour Fund or the budget of the European Union;

27) obtained in accordance with the separate provisions of the provision on:

a) vocational, social and medical rehabilitation of persons with disabilities from the funds of the State Fund for the Rehabilitation of the Disabled, with the establishment funds for rehabilitation of persons with disabilities or the establishment funds of activity,

(b) ad hoc or periodic monetary assistance to combatants and other members of their families from the measures referred to in the Act of 24 January 1991. about the combatants and some of the victims of war repression and post-war period;

(28) income arising from the sale of all or part of the immovable property of an agricultural holding; the exemption does not apply to the proceeds obtained from the sale of the land which, in connection with that sale, has lost the nature of the agricultural land;

(29) income derived from compensation paid in accordance with the provisions on immovable property or for the payment of property to be paid for the purposes justifying its expropriation and for the sale of property in connection with the the acquisition by the purchaser of the right of pre-emption, in accordance with the provisions on the real estate economy; this does not apply where the owner of the property referred to in the first sentence acquired the property in the period of 2 years prior to the opening of the procedure. expropriation or the payment of real estate for less than 50% of the price the amount of the compensation received or the price of the divestment of the immovable property for purposes justifying its expropriation or in connection with the implementation of the right of pre-emption;

29a) income generated by the following:

(a) compensation paid pursuant to the provisions of the Act of 11 August 2001. special rules for the reconstruction, renovation and demolition of construction works destroyed or damaged as a result of the operation of the host (Dz. U. Nr. 84, pos. 906 and 2010 Nr 149, pos. 996), including the expropriation of the property; this does not apply where the owner of the property referred to in the first sentence has acquired the property in the period of 2 years prior to the opening of the pre-emptive proceedings for a lower price by at least 50% of the amount of the compensation received,

(b) the payment of the sale of immovable property or parts thereof, on the basis of the provisions of the Act of 11 August 2001. with special rules for the reconstruction, renovation and demolition of construction works destroyed or damaged by the operation of the resinous,

(c) a waiver of the obligation to grant an aid referred to in Article 13h ust. 4 of the Act of 11 August 2001. specific rules for the reconstruction, renovation and demolition of construction works destroyed or damaged by the operation of the natural resonance;

30) the proceeds derived from the sale of perpetual usucaption and real estate acquired in accordance with the provisions on the real estate economy in exchange for the property left abroad;

30a) income generated by the following:

(a) the implementation of the right to compensation under the Law 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, 2008 Nr 197, pos. 1223 and 2010 Nr 257, pos. 1726), by persons entitled under this Act,

(b) the sale of immovable property or perpetual usuem acquired in connection with the implementation of the right to the compensation referred to in point a to the amount corresponding to the percentage of the value of that compensation in the price of the property or of the right perpetual usuallyfrom the date of acquisition of immovable property or perpetual usuup

31) (repealed);

32) (repealed);

32a) (repealed);

(32b) income from the conversion of goods or rights, if, under one contract, they do not exceed the amount of PLN 2280;

33) (repealed);

34) (repealed);

35) (repealed);

(36) income for the establishment of schools within the meaning of the education system provisions, in part of the school's expenditure in the tax year or in the year following that;

37) income from the device by an entitled entity established in the territory of the Republic of Poland lottery fanning and game bingo fanta based on an authorisation issued under the separate provisions, as long as they are intended for implementation specified in the authorisation and the rules for the game of socially useful objectives;

(38) benefits received by pensioners in connection with the employment relationship, employment relationship or cooperative labour relationship, including trade unions, to an amount not exceeding a year, the tax amount of PLN 2280;

39) scholarships obtained on the basis of the provisions on scientific degrees and scientific title, and on the degrees and title in the field of art, doctoral scholarships received on the basis of the regulations-Law on higher education and other scholarships and for learning outcomes, the rules of which have been approved by the Minister responsible for higher education after consulting the General Council of Science and Higher Education, or by the minister competent for education and education;

40) the provision of material assistance to pupils, students, participants in doctoral studies and persons participating in other forms of education, coming from the state budget, budgets of local government units and from the own resources of schools and universities-awarded on the basis of education system regulations and the Law on higher education;

40a) awards paid by the Polish Olympic Committee and Polish Paralympic Committee for obtaining the results at the Olympic and Paralympic Games and the prizes paid by the Polish Sports Association Nieheard for obtaining results at the Games foolishness;

40b) scholarships for pupils and students, the amount of which and the principles of granting have been defined in the resolution of the body of local government units, and scholarships for pupils and students awarded by the organizations referred to in art. 3 para. 2 and 3 of the Act on public benefit, on the basis of regulations approved by the statutory bodies made available to the public by means of the Internet, mass media or lectured (posted) for the interested in the premises generally available, up to a level not exceeding the tax year of the amount of 3800 zł;

40c) reimbursement of travel costs referred to in art. 17 para. 3 and 3a of the Act of 7 September 1991. o system of education (Dz. U. of 2004 Nr 256, pos. 2572, as of late. zm.);

40d) benefits received under the governmental programme established on the basis of art. 42a (a) 1 of the Act of 27 July 2005. -Law on higher education (Dz. U. 2012 r. items 572, late. zm.) in connection with education in foreign universities to cover the cost of recruitment, tuition, accommodation, subsistence, travel and insurance;

40e) cash benefit from the State budget, entitled under the Art. 36 of the Act of 25 June 2010. o sport (Dz. U. of 2014 items 715 and 1321);

41) (repealed);

42) (repealed);

(43) income derived from the rental of guest rooms, in dwellings located in rural areas of the farm, to persons for rest and income derived from the nutrition of those persons, if the number of rented accommodation units is rooms shall not exceed 5;

44) the revenues of the members of the Voluntary Fire Brigades, obtained from participation in training, rescue and disaster relief actions;

45) a cash benefit granted on the basis of the Act of 31 May 1996. with a cash benefit for persons deported to forced labour and embedded in labour camps by the III Reich and the Union of Soviet Socialist Republics (Dz. U. Nr 87, poz. 395, z późn. zm.);

(46) income received by a taxable person, if:

(a) come from the governments of foreign countries, international organisations or international financial institutions from non-repayable assistance, including measures of framework programmes for research, technical development and the presentation of the European Union and programmes NATO, awarded on the basis of a unilateral declaration or agreements concluded with those countries, organizations or institutions by the Council of Ministers, the competent minister, government agencies or executive agencies, including in cases where the transfer of those the appropriations shall be effected by means of an entity authorised to the distribution of non-repayable aid and

(b) the taxable person directly pursues the purpose of a programme financed by non-repayable assistance; the exemption shall not apply to the incomes of natural persons who, irrespective of the type of contract, the taxable person directly pursuing the purpose of the contract of contract; the specific activities in connection with the programme implemented by the programme;

(a) revenue received from the institutions of the European Union and the European Investment Bank, to which the provisions of Regulation No 260/68 of 29 February 1968 apply. establishing the conditions and procedure for applying the tax for the benefit of the European Communities (Dz. Urz. EC L 056 of 04.03.1968, with a late date. zm.);

46b) the revenues of the deputies elected in the Republic of Poland to the European Parliament received on the basis of the internal regulations of the European Parliament to cover the costs associated with the performance of their appointment by the Member;

47) (repealed);

(a) grants from the State budget received for the financing of projects under the Special Pre-Accession Programme for Agriculture and Rural Development (Sapard);

47b) (repealed);

47c) (repealed);

47d) grants, subsidies, surcharges and other gratuitous benefits or partly paid benefits, received for agricultural activities from the state budget, budgets of local government units, from government agencies, agencies implementing or from measures originating from the governments of foreign countries, international organisations or international financial institutions;

48) (repealed);

49) benefits received by:

(a) persons referred to in Article 23 (1) 1 and 3 of the Act of 22 June 1995. with the accommodation of the Armed Forces of the Republic of Poland (Dz. U. of 2010 Nr 206, pos. 1367, of late. zm.) in the title of the housing trip,

(b) the professional soldiers for the benefit of the housing benefit referred to in Article 21 (1) 2 point 3 of the Act referred to in point a;

49a) cash equivalent in exchange for the resignation of the premises paid under the provisions of the Government Protection Bureau;

(50) income received in connection with the return of shares or contributions to the cooperative, up to the amount of the shares transferred or contributions to the cooperative;

50a) the value of the property received in connection with the liquidation of a legal person or a company, in the part representing the cost of acquiring or taking up shares (shares) in that company or shares in the profits of the legal person;

50b) income arising from the transfer of ownership of assets which are the subject of contributions in kind to a non-legal company, including contributions to such a company of assets received by a taxable person in the aftermath of the liquidation of a non-legal person or an occurrence from such a company;

51) the income received for the reimbursement of the shareholders of the payments made to the company in accordance with the separate provisions-in the amount specified in the zlotys at the date of their actual contribution;

52) interest and amounts of compensation received on the basis of the provisions of the Act of 20 December 1996. on the rules for the implementation of prepayment for passenger cars (Dz. U. No 156, pos. 776);

(53) the value of the monetary compensation received on the basis of the provisions on compensating periodic wage increases in the budgetary sphere and the loss of certain increases or allowances for pensions and pensions;

54) (repealed);

55) (repealed);

56) (repealed);

57) (repealed);

58. withdrawals:

(a) the transfer of funds collected under the occupational pension scheme to another occupational pension scheme or to an individual retirement account within the meaning of the provisions on individual pension accounts,

(b) the funds collected in the occupational pension scheme made to the participant or persons entitled to those funds after the death of the participant,

(c) measures accumulated in the group form of life insurance linked to an investment fund or in another form of a group collection of funds for the pension scheme for employees-to an occupational pension scheme, in accordance with the provisions of occupational pension schemes

-subject to paragraph. 33;

58a) income from savings on an individual pension account, within the meaning of the provisions on individual pension accounts, obtained in connection with:

(a) the collection and payment of funds by savers,

(b) the payment of the funds made to the persons entitled to those measures after the death of the saver,

-except that the exemption does not apply in cases where the savers accumulate savings on more than one individual pension account, unless those provisions provide for such an opportunity;

58b) transfers of funds collected by savers on the individual account of the pension security:

(a) between the financial institutions carrying out the individual accounts of the pension security,

(b) on an individual account of the pension security of the person entitled, after the death of the saver,

(59) payment of funds from an open pension fund to the former spouse of a member of that fund, transferred to the account of that spouse in an open pension fund;

59a) Financial forgetty, as referred to in the Act of 20 May 2005. o o o o r e s s o r e s o r s o r s o r s o r s o r m e n t i o n t i o n s o r s o r m e r (Dz. U. No 102, pos. 852, 2006 Nr 104, pos. 708 and 711 and 2007 Nr 35, pos. 219);

59b) the amount of the premiums written on the sub-account referred to in Article 40a of the Act of 13 October 1998. a social security scheme, a member of an open pension fund transferred to a former spouse to a sub-account referred to in art. 40e of this Act;

60) (repealed);

61) the amounts of umsoned student loans or student loans granted on the basis of the provisions on the loan and student loans;

62) (repealed);

63) cash benefit and the energy lump sum granted on the basis of the Act of 2 September 1994. on the cash benefit and the powers of the soldiers of the replacement military service forcibly employed in coal mines, quarries, uranium ore mining plants and construction battalions (Dz. U. of 2001. Nr 60, poz. 622, of late. zm.);

63a) the income of taxpayers, subject to the paragraph. 5a-5c, obtained from the economic activities carried out in the special economic zone on the basis of the permit referred to in art. 16 ust. 1 of the Act of 20 October 1994. o Special Economic Zones (Dz. U. 2007 Nr 42, pos. 274, of 2008. No. 118, pos. 746 and 2009 Nr 18, pos. (97), with the amount of public aid granted in the form of this exemption not to exceed the size of the public aid for the operator, allowed for areas eligible for aid at the highest level, in accordance with the provisions of the Directive. with separate provisions;

64) allowances for family pensions for orphans complete, paid out on the basis of separate provisions;

65) sickness benefits paid on the basis of separate provisions on social insurance of farmers and social insurance of members of agricultural production cooperatives, cooperatives of agricultural machinery rings and their families, in part of the corresponding the share of income from agricultural activities, with the exception of the conduct of special agricultural production departments, in the divisible share of the cooperative;

66) (repealed);

67) the value obtained by the employee in connection with the financing of the social activities referred to in the provisions on the establishment of the social benefit fund, the benefits in kind, and the cash benefits received by him in this respect, financed entirely from the share of the fund of social benefits or trade union funds, altogether to a level not exceeding in the tax year the amount of PLN 380; the benefits in kind are not vouchers, talons and other signs, entitling to to exchange them for goods or services;

67a) benefits received from the establishment of a social benefit fund, related to the residence of children of persons entitled to these benefits in nurseries, children's clubs or kindergartens;

67b) benefits which are not financed by the social benefit fund received from the employer by the title:

(a) the coverage of the child worker by the care of a daily carer or the attendance of a child worker to a nursery or a children's club, up to a maximum of a monthly amount of 400 PLN,

b) attending the employee's child to the kindergarten, up to a maximum of a monthly amount of 200 PLN

-for each child referred to in Article 27f ust. 1;

68) value won in competitions and games organised and aired (advertised) by mass media (press, radio and television) and competitions in the field of science, culture, art, journalism and sport, as well as prizes related to release sale of goods or services-if the one-off value of these wins or prizes does not exceed the amount of 760 zł; the exemption from the tax of prizes related to the sale of the premiere of goods or services does not apply to prizes received by the taxpayer in the relationship with its non-agricultural economic activities, which constitute revenue from that activity;

68a) the value of the free of charge benefits referred to in Article 20 para. 1, received from the healthcare provider in connection with its promotion or advertising-if the one-off value of these benefits does not exceed the amount of 200 zł; the exemption shall not apply if the benefit is made to the employee of the healthcare provider or a person with a civil-law relationship;

69) (repealed);

70) (repealed);

(71) revenue from the sale of plant and animal products coming from their own crop or farming, which are not part of the special agricultural production departments, whether or not processed by industrial means, where the processing is made by the silage of plant products; or processing of milk or the slaughter of animals for slaughter and post-mortem treatment of those animals, including cutting, division and classification of meat;

72) revenue from the sale of raw materials of herbal plants and herbs of wild boars, berries, forest fruits and forest mushrooms (PKWiU ex 02.30.40.0)-from the collection carried out personally or with the participation of members of the immediate family;

73) the amount of one-off financial assistance paid to the victims of the Nazi persecution by the Foundation for Polish-German Reconciliation;

74) obtained from abroad:

(a) invalidity pensions for the invalidity of war,

(b) the amounts of supplies granted to victims of war and members of their families,

(c) invalidity pensions of persons whose invalidity arose in connection with a compulsory stay in the works of the Third German Reich in the years 1939-1945,

-provided that a document is presented to the payer of a foreign institution stating the nature of the benefit granted;

75) pensions paid to repressed persons and members of their families, granted under the rules laid down in the provisions on the provision of war and military invalids and their families;

76) the amounts of allowances and pocket money for foreign visitors coming to Poland under the programmes and contracts and the value of nutrition for interpreters (pilots) accompanying these guests, except for the food equivalents;

77) [ 14] Cash equivalents for a lack of housing, paid out: Police officers and Prison Service, Internal Security Agency and Intelligence Agency, Military Counterintelligence Service, Military Intelligence Service, Border Guard, Service Customs, the Government Protection Bureau and the firefighters of the State Fire Service, up to an amount not exceeding the amount of 2280 zł;

78) surcharge: rest organized by entities operating in this area, in the form of intimes, colonies, camps and colonizes, including also connected with science, stay on sanatorial treatment, in medical and sanitation facilities, rehabilitation-training and medical care, as well as trips related to this holiday and stay on treatment-children and young people up to the age of 18:

(a) from the social fund, the establishment of the social benefit fund and in accordance with the separate provisions issued by the minister responsible-irrespective of their amount,

(b) from other sources-up to the amount not exceeding in the tax year the amount of 760 zł;

78a) (repealed);

79) benefits from social assistance;

79a) remuneration for the exercise of the care granted by the court on the basis of art. 162 of the family and caring code;

80) income from the business relationship received in the service of the candidate by the officers of the Police, the Office of the Protection of the Government, the Border Guard and the State Fire Service;

81) (repealed);

82) [ 15] the emoluments of officials of the United Nations, specialised organisations and other international institutions and organisations, of which the Republic of Poland is a member and whose statutes provide for an exemption from tax to be paid by them, subject to the possession of documents by the taxable person stating that he is an officer of such organisation or institution;

(82a) the amount of the increase in the emoluments referred to in Article 121a (1) 3a of the Act of 6 April 1990. o Police (Dz. U. of 2015 items 355, of late. zm.), w art. 125a para. 3a of the Act of 12 October 1990. o Border Guard (Dz. U. of 2014 items 1402, of late. zm.), w art. 105a ust. 3a of the Act of 24 August 1991. o State Fire Brigades (Dz. U. of 2013 r. items 1340, with late. zm.), w art. 108a ust. 3a of the Act of 16 March 2001. o Government Security Office (Dz. U. of 2014 items 170, of late. zm.), w art. 136a par. 3a of the Act of 24 May 2002. o Internal Security Agency and the Intelligence Agency (Dz. U. of 2010 Nr 29, pos. 154, of late. zm.), w art. 90 par. 1ba of the Act of 11 September 2003. about the military service of professional soldiers (Dz. U. of 2014 items 1414, of late. zm.), w art. 96a (a) 3a of the Act of 9 June 2006. of the service of the officers of the Military Counterintelligence Service and of the Military Intelligence Service (Dz. U. of 2014 items 1106, of late. zm.), w art. 102a ust. 3a of the Act of 9 June 2006. o Central Anti-Corruption Bureau (Dz. U. of 2014 items 1411, of late. zm.), w art. 152a ust. 3a of the Act of 27 August 2009. o Customs Service (Dz. U. of 2015 items 990, 1045 and 1217), in art. 60a par. 3a of the Act of 9 April 2010. o Prison Service (Dz. U. of 2014 items 1415, of late. (b) and the amount of the increase in maternity allowance referred to in Article 3 (1) of the basic Regulation. 31 par. 3a of the Act of 25 June 1999. on social security benefits in the event of sickness and maternity (Dz. U. of 2014 items 159 and of 2015 items 1066 and 1217);

83) benefits granted on the basis of separate laws or regulations issued on the basis of these laws to soldiers and employees of the military performing tasks outside the State:

(a) in the composition of the military unit used to participate in the armed conflict or to strengthen the forces of the State or States of allies, the peacekeeping mission, the action to prevent acts of terrorism or the effects thereof,

(b) as a military observer or a person with the status of a military observer in the missions of international organisations and multinational forces.

-with the exception of remuneration for work and salaries and other peculials for the service of service;

83a) benefits granted on the basis of separate laws or regulations issued on the basis of these laws of policemen, customs officers and border guards, employees of police units or organizational units of the Border Guard carrying out tasks outside the State in the quota composition for the purpose of participation in:

(a) peacekeeping mission, including as an observer in the mission of peaceful international organisations and multinational forces,

(b) action to prevent acts of terrorism or the effects thereof,

(c) the organisation and control of border traffic, the organisation of the protection of the state border or the security of international communication

-with the exception of remuneration for work and salaries and other peculials for the service of service;

(84) the value of allowances for the entitlement to reduced journeys by public rail and bus transport, resulting from the provisions on entitlement to reduced public transport by means of collective transport;

85) the value of benefits for the exercise of allowances for reduced or free journeys by means of public transport, which are based on separate provisions;

86) (repealed);

(87) the value of the benefits under the separate provisions relating to pensioners for subscription to television and radio broadcasting charges;

88) (repealed);

89) the value of the benefits received by the students from the university, on the basis of separate provisions, in connection with the referral by the university to student appruse practices-up to a limit not exceeding in the tax year the amount of 2280 zł;

90) the value of the benefits granted in accordance with separate regulations by the employer for the raising of professional qualifications, with the exception of salaries received for the duration of the exemption from all or part of the working day and for the duration of the training leave;

90 (a) of the benefits referred to in Article 19 (1) 2, art. 26-28 and art. 36 of the Act of 19 August 2011. about the veterans of activities outside the state (Dz. U. Nr 205, poz. 1203);

91) paid, through the payer, in the pensions and foreign rents of the increase (increase) of the nature of family allowances, provided that the payer is presented with a document stating the amount of the increase;

92) benefits received on the basis of separate provisions by the members of the families of deceased employees and deceased pensioners, up to an amount not exceeding in the tax year of the amount of 2280 zł;

(93) income generated by the purchase of residential buildings or dwellings by existing tenants, in the amount corresponding to the difference between the market price of those buildings or the premises and the purchase price;

94) the remuneration received by the members of agricultural production cooperatives for the use by cooperatives of the contributed land contributions;

95) interest on the untimely payment of salaries and benefits from the titles referred to in art. 10 para. 1 point 1;

96) (repealed);

(97) housing allowances and lump sums for the purchase of fuel, granted on the basis of separate provisions on housing allowances;

97a) an energy supplement, obtained by the recipient of the sensitive electricity within the meaning of the provisions of the Act of 10 April 1997. -Energy law (Dz. U. 2012 r. items 1059, with late. zm.);

98) the Kombatancki supplement and the addition for the secret teaching awarded on the basis of separate regulations;

98a) the amount of the refund for the paid contribution to the compulsory insurance of civil liability of motor vehicle holders or for voluntary insurance of casco motor vehicles, granted on the basis of the Act of 29 May 1974. the procurement of war and military invalids and their families (Dz. U. of 2010 No. 101, pos. 648 i Nr 113, poz. 745, of 2011 No. 112, item. 654 and 2012 items 118);

98b) reimbursement of the amount of the discount on the payment by the invalidity of war and the military contribution to compulsory civil liability insurance or the contribution to voluntary insurance of casco, received from the annuity;

99) (repealed);

100) pensions received by persons who have lost their sight as a result of hostilities in the period of war 1939-1945 or explosions remaining after this war of failure and unexploded conditions, provided that they are owned by the taxpayer:

(a) a decision on recognition as an invalid I or a second group, issued by a competent authority,

(b) medical records (hospital) from the period of the accident, confirming the accident, or certified notarized statements of two witnesses confirming loss of sight as a result of hostilities in the years 1939-1945 or explosion of non-splits and Unexploded unexploded days after this war,

(c) the current ophthalmological certificate of injury to the eye, or of a current certificate from the judiciary, confirming loss or damage to vision as a result of the events referred to in point (b), or

d) the important legitimacy of the Association of the Blind Civilian Victims Of War or the Union of the Dark Soldiers of the Republic of Poland;

101) the revenues obtained by the donors from the sale of the blood collected from them or its components;

(102) reimbursement of expenses received by the unemployed person under the Act of 20 April 2004. on the promotion of employment and labour market institutions from the title:

(a) the journey to the place of work,

(b) travel for medical or psychological tests,

(c) the journey to the place of internship, training, professional preparation of adults, vocational guidance classes or assistance in the active search for work,

(d) a journey to a place of work of socially useful work,

(e) accommodation in the place of work or the place of internship, training or professional preparation of adults,

(f) examination of the examination;

103) (repealed);

104) received by the Member or senator of the cash benefits and the value of benefits in kind (in kind) on the basis of art. 23 (1) 3, art. 43 par. 1, art. 44 par. 1 and 2 and Art. 46 of the Act of 9 May 1996. implementing the mandate of a Member and a senator (Dz. U. of 2011 r. No. 7, pos. 29 and No. 117, pos. 676);

105) income from the disposal of shares in a capital company, securities and equity fund shares, received by way of donations-in part corresponding to the amount of tax paid on successes and donations;

106) damages received on the basis of United Nations Security Council resolutions paid to injured persons as a result of the cessation of hostilities in Kuwait;

107) awards paid on the basis of the regulations issued by the competent minister on organizing rehabilitation classes in psychiatric hospitals and rewarding the participants of these classes;

(108) the amount of the monetary assistance and the value of other benefits financed by budget appropriations, to be granted to the repatriates and to persons who are applying for international protection;

109) the revenues referred to in art. 17 para. 1 points 9 and 9a, where the subject of a non-monetary contribution is an undertaking or an organised part thereof;

110) the value of the benefits of a member of the foreign service performing official duties in the foreign establishment and the value of the benefits of the employees of the Polish budget units established outside the border The Republic of Poland, resulting from the provisions of separate laws or regulations issued on their basis, with the exception of pay for work, cash equivalent for holiday leave, foreign supplement (foreign receivables), and sickness and maternity allowances;

111) interest rates received in connection with the repayment of overpaid tax and other budgetary receivables, as well as the interest rate on the reimbursement of the difference in the tax on goods and services, within the meaning of the separate provisions;

(112) reimbursement of the cost of the worker's commute to the establishment if the obligation to bear the costs incurred by the establishment is due directly to the provisions of other laws;

113) the value of the benefits received by the volunteers on the basis of the Act on the activities of the public benefit;

114) the value of the received unpaid benefits or partly paid benefits and the value of benefits in kind (in kind) financed or co-financed by the budget of the State, local government units, from the agency's resources government, executive agencies or measures coming from the governments of foreign countries, international organisations or international financial institutions, within the framework of government programmes;

115) winnings and prizes received by students for participation in competitions, tournaments and Olympics organized on the basis of regulations on the education system;

116) direct payments under the common agricultural policy of the European Union, received on the basis of separate provisions;

116a) remission of receivables and receivables falling within the framework of the Common Agricultural Policy and receivables due to unduly or excessively collected payments under direct support schemes and in support of the development of rural areas with the participation of the European Agricultural Fund for Rural Development (EAFRD), which have been waiving;

117) the value of the received benefits from volunteers, granted on the basis of the rules laid down in the Act on the activity of a public benefit;

117a) the value of the unpaid legal assistance provided to the person entitled and receiving the benefit from social assistance or family allowance granted in the form of an administrative decision under the rules laid down respectively by the rules of social assistance and in family benefits;

(118) the value of unpaid benefits or partly-paid benefits and the value of benefits in kind, by virtue of:

(a) postgraduate studies,

(b) training and professional preparation of adults,

(d) medical or psychological examinations,

(e) insurance against accidents

-received on the basis of the Law of 20 April 2004. Promotion of employment and labour market institutions;

119) interest on securities issued by the State Treasury and bonds issued by local government units, in part corresponding to the amount of interest paid upon the acquisition of these securities from the issuer;

120) compensation paid, on the basis of court judgments and concluded contracts (settlements), the holders of land constituting the agricultural holding, from the title:

(a) the establishment of ground service,

(b) land reclamation,

-as a result of carrying out on these land, by rightists on the basis of separate regulations, investments for the construction of crude oil and oil refining and construction of infrastructure equipment the technical information referred to in Article 4. 143 (1) 2 of the Act of 21 August 1997. with Real Estate Management (Dz. U. of 2010 No. 102, pos. 651, with late. zm.);

120a) remuneration received for the establishment of a transmission service within the meaning of civil law provisions;

(121) one-off measures granted to the unemployed person for the taking up of the activities referred to in Article 46 (1) 1 point 2 of the Act of 20 April 2004. Promotion of employment and labour market institutions;

122) the own contribution of the public body referred to in art. 2 point 5 of the public-private partnership act received by a private partner and earmarked for the purposes set out in the public-private partnership agreement, subject to the paragraph. 19;

123) (repealed);

(124) Interest subsidies on preferential loans applied on the basis of the Act of 8 September 2006. with the financial support of families and other persons in the acquisition of their own apartment (Dz. U. 2012 r. items 90);

125) the value of benefits in kind and other free of charge benefits, calculated in accordance with art. 11 (1) 2-2b, received from persons included in I and II of the tax group within the meaning of the regulations on inheritance tax and donations, subject to the paragraph. 20;

126) (repealed);

127) alimony:

(a) for children who have not completed 25 years of age, and children irrespective of age who, in accordance with separate provisions, receive an allowance (appendix) of childcare or social pension;

(b) to other persons other than those referred to in point a, received on the basis of a court judgment or a court settlement [ 16] , to an amount not exceeding a month of 700 zł;

128) benefits paid to the unemployed person for the work of socially useful work;

129) grants, within the meaning of the provisions on public finances, received from the state budget or budgets of local government units;

130) interest or discounts on bonds issued by the State Treasury and offered on foreign markets and the proceeds from the paid divestment of these bonds obtained by the natural persons referred to in art. 3 para. 2a;

130a) interest or discounts on the pledges obtained by the natural persons referred to in Article 3 para. 2a;

130b) interest or discounts on bonds issued by the Bank Gospodarstwa Krajowego and offered on foreign markets, intended to finance statutory objectives of the activities of Bank Gospodarstwa Krajowego, concerning policy support the Economic Council of Ministers, the implementation of the government's socioeconomic programmes and local and regional development programmes, and the revenue from the payment of these bonds paid by the taxpayers referred to in art. 3 para. 2a;

131) revenue from the paid divestment of real estate and property rights referred to in art. 30e, in the amount which corresponds to the product of that income and the share of the expenditure incurred on its own housing objectives in the coming from the paid divestment of real estate and property rights, if, from the date of the paid divestment, no later than the day of the the period of two years from the end of the tax year in which the divestment took place, the income derived from the divestment of that property or the property right has been spent on its own housing objectives; documented expenditure incurred on those purposes take into account the amount of revenue from the payment of the real estate and property rights;

132) granted by the national and foreign authorities and their offices, including the organizational units subordinate to them or by them supervised, and national, foreign and international organizations (institutions) and their bodies, awards:

(a) for outstanding achievements in the field of science, culture and art,

(b) in respect of human rights activities

-in the part transmitted as a donation by taxable persons who have received those awards to the institution which pursues the objectives set out in Article 3. 4 Act on the activities of public benefit, subject to the paragraph. 31;

133) Thermomodernization premium, the repair premium and the compensation premium obtained pursuant to the Act of 21 November 2008. to support thermomodernisation and refurbishing (Dz. U. No. 223, item. 1459, of 2009 Nr 157, poz. 1241, of 2010 Nr 76, pos. 493 and 2011 No. 106, pos. 622);

134) cash benefits received on the basis of the Act of 7 May 2009. reparation to the families of victims of collective speeches in the years 1956-1989 (Dz. U. Nr 91, pos. 741 and 2011 No. 106, pos. 622);

135) the amount of receivables which were decommitted on the basis of the Act of 19 June 2009. o State aid in the repayment of certain housing loans granted to persons who have lost their jobs (Dz. U. No 115, pos. 964);

136) payments for the implementation of projects under the programmes financed with the participation of European funds, received from the Bank Gospodarstwa Krajowego, excluding payments received by contractors;

137) the financial resources received by the participant of the project as an aid granted under the programme financed with the participation of the European funds, referred to in the Act of 27 August 2009. on public finances (Dz. U. Nr. 157, pos. 1240, with late. zm.);

138) the amount of financial support granted on the basis of the Act of 27 September 2013. o State aid in the acquisition of first dwelling by young people (Dz. U. Entry 1304);

(139) the amount of the reimbursement of expenditure referred to in Article 3. 20 para. 1 of the Act of 27 September 2013. o State aid in the acquisition of the first dwelling by young people;

140) the amount determined in accordance with art. 27f ust. 8-10;

141) exemption from the fee for the issue of a duplicate of the Charter of the Large Family member of the multi-party family under the Act of 5 December 2014. o Card of a Large Family (Dz. U. Entry 1863);

(142) the amount of undeclared liabilities not related to non-agricultural economic activity, if the waiver of obligations is related to insolvency proceedings;

143) the amount of receivables decommitted on the basis of the Act of 9 October 2015. with the support of borrowers in financial difficulty, who have enlisted a housing loan (Dz. U. Entry 1925).

1a. To the income of temporary workers, within the meaning of separate provisions, received from the employer of the user shall apply the paragraph. 1 points 11-11b, 13 and 16.

2. (repealed).

2a. (repealed).

3. (repealed).

4. (repealed).

5. (repealed).

5a. The exemption referred to in paragraph 1. Article 1 (1) (1) (a) (1) (a) (1) (a) (a) (a) (a)

5b. In the event of the withdrawal of the authorisation referred to in paragraph 1. 1 point 63a, the taxpayer loses the right to an exemption and is obliged to pay the tax for the entire period of use of the tax exemption.

5c. In the event of the occurrence of the circumstances referred to in paragraph 1. 5b, the taxpayer is obliged to increase the taxable amount by the amount of income in respect of which he has lost his right to release, and in the event of a loss to her reduction of that amount-in the settlement of the advance payment for the selected period of payment the advances referred to in Article 44 in which he lost that right, and when the loss of the law occurs in the last period of payment of the advance payments of the tax year in question-in the statement of the year.

5d. (repealed).

6. (repealed).

7. For the expenses referred to in paragraph 1. In the case of a non-public school within the meaning of the provisions on the education system, point 36 shall be regarded as having been incurred for the expenditure of:

(1) the purchase of fixed didactic aid and other facilities necessary for the conduct of the school;

(2) expenditure relating to the organisation of the summer holiday of pupils, in part constituting the salary of parental staff and staff, if it has not been covered by the parents ' contributions.

8. (repealed).

9. (repealed).

10. (repealed).

11. (repealed).

12. (repealed).

13. Paragraph rule. 1 point 16 (b) b shall be applied if the benefits received were not included in the cost of obtaining revenues and were incurred:

1) in order to achieve revenues or

2) in order to carry out the tasks of organizations and organizational units acting on the basis of the provisions of separate laws, or

3) by the authorities (offices) of authority or administration of the state or local government and the organizational units subordinate to them or by them supervised, or

4) by the persons performing the civic functions referred to in art. Article 13 (5), in connection with the performance of these functions.

14. The exemption referred to in paragraph 1. In the case of workers whose place of residence is located outside the place where the establishment is situated, the taxable person shall not benefit from the costs of obtaining the income referred to in Article 1 (1) (a) of the first subparagraph of Article 19 (1). 22 par. 2 points 3 and 4.

15. The exemption referred to in paragraph 1. 1 point 20, shall not apply to remuneration:

1) an employee taking a business trip outside the borders of the Republic of Poland;

2) an employee in connection with his stay outside the borders of the Republic of Poland in order to participate in armed conflict or to strengthen the forces of the state or states of allies, peacekeeping mission, action to prevent acts of terrorism or their effects, and in the role of observer in peacekeeping missions of international organisations and multinational forces, provided that they receive allowances exempted from the tax on the basis of paragraph 1. 1 point 83 or 83a;

3) obtained by a member of the foreign service.

16. (repealed).

17. (repealed).

18. (repealed).

19. The release referred to in paragraph 1 1 point 122, shall not be subject to measures constituting a reimbursement of expenditure incurred in the execution of a public task or a project which is the subject of a public-private partnership agreement by a private partner or through it, and measures intended for the acquisition of shares (shares) in a company tied to the implementation of a public-private partnership agreement.

20. The exemption referred to in paragraph 1. Article 1 (125) shall not apply to benefits received on the basis of a employment relationship, a work effort or on the basis of contracts which are the basis for obtaining the proceeds of the source referred to in Article 3 (1) of Regulation (d) and (2). 10 para. 1 point 2.

21. (repealed).

22. (repealed).

23. The exemptions referred to in paragraph 1 1 points 6 and 6a, in respect of winnings obtained in another than the Republic of Poland of a Member State of the European Union or in another country belonging to the European Economic Area, shall apply on condition that there is a legal basis resulting from the Double Taxation Convention or other ratified international agreements to which the Republic of Poland is a party, to obtain tax information by the tax authority from the tax authority of the State on which the territory of the lotteries, games or mutual establishments are arranged and conducted.

24. The exemption referred to in paragraph 1. 1 point 46, does not apply to the received revenue for the implementation of the project under the twinning agreement (twinning agreement), concluded under Community law, according to which the implementing institution is a Polish institution public administration.

25. For the expenditure incurred for the purposes referred to in paragraph 1. 1 point 131 is considered to be:

(1) expenditure incurred on:

(a) the acquisition of a residential building, a part of it or a participation in such a building, a dwelling constituting a separate property or a share in such premises, and the acquisition of land or a share of land or the right to use perpetual land, or participation in such law, connected with this building or premises,

(b) the acquisition of the cooperative's ownership of the right to a dwelling or participation in such law, the right to a single-family house in a housing cooperative or a participation in such law,

(c) the acquisition of land for the construction of a residential building or a participation in such land, the right to use perpetual usualled such land or participation in such law, including the construction of a residential building, and the acquisition of another land or participation in the land, the right to use perpetual land or to participate in such a law, if, during the period referred to in paragraph 1, 1 point 131, this land will change the purpose of land for the construction of a residential building,

d) the construction, extension, overbuilding, rebuilding or refurbishment of its own residential building, its part or its own dwelling,

(e) expansion, overbuilding, rebuilding or adaptation for residential purposes of a non-residential building, part of it, its own non-residential premises or non-residential premises

-situated in a Member State of the European Union or in another country belonging to the European Economic Area or in the Swiss Confederation;

(2) expenditure incurred on:

(a) repayment of the loan (loans) and interest on that loan (loans) contracted by the taxpayer before the date of receipt of the proceeds of the paid divestment referred to in Article 10 para. 1 point 8 (a) a-c, for the purposes set out in point 1,

(b) repayment of the loan (loans) and interest on that loan (loans) contracted by the taxpayer before the date of receipt of the payment of the payment of the payment referred to in Article 10 para. 1 point 8 (a) a-c, the repayment of the loan (loans) referred to in point a,

(c) repayment of each subsequent loan (loan) and interest on that loan (loans) contracted by the taxable person before the date of receipt of the proceeds from the payment of the payment referred to in Article 4 (1) of the 10 para. 1 point 8 (a) a-c, the repayment of the loan (loans) referred to in point (a) a or b

-in a bank or cooperative credit-saving undertaking established in a Member State of the European Union or in another country of the European Economic Area or in the Swiss Confederation, subject to paragraph 1. 29 and 30;

(3) the value obtained by means of a transfer in the course of a conversion in a Member State of the European Union or in another country belonging to the European Economic Area or in the Swiss Confederation:

(a) a residential building, a part of it or a participation in such a building, a dwelling constituting a separate property or a share in such premises, or

(b) the cooperative ownership of the dwelling, the right to a single-family house in a housing cooperative, or a participation in those rights, or

(c) land or land participation, the right to use perpetual land or to participate in such a law intended for the construction of a residential building, including land or land or land or land use law or participation in such land. almost with the commenced construction of a residential building, or

(d) the land, the land or the rights of use of perpetual land, or the participation in such law, relating to the building or premises referred to in point (a). a.

26. By own building, premises or premises referred to in the mouth. 25 pt. 1 lit. d i e, understands the building, premises or premises constituting the property or co-ownership of the taxpayer or to which the taxable person has ownership of the property right to the premises, the right to a single-family house in a housing cooperative or a share of the such rights.

27. In the case of incurring expenses for housing purposes other than the Republic of Poland of a Member State of the European Union or in another country belonging to the European Economic Area, or in the Swiss Confederation, exemption, o to the point of reference. 1 point 131, shall apply subject to the existence of a legal basis resulting from the Double Taxation Convention or other ratified international agreements to which the Republic of Poland is a party, to be obtained by the tax authority the tax information from the tax authority of the State in whose territory the taxable person is liable for the purposes of housing.

28. For the expenses referred to in paragraph 1. 25, the expenditure incurred shall not be considered as:

1) the acquisition of land or participation in the ground, the right of perpetual usualment of land or participation in such law, building, its part or participation in the building, or

2) construction, expansion, overbuilding, rebuilding, adaptation or refurbishing of the building or its parts

-intended for recreation purposes.

29. Where the loan (loan) referred to in paragraph (a loan) is not 25 point 2 (a) a-c, forms part of the loan (loan) to be paid also other than those mentioned in those provisions of the credit obligation (loans) of the taxpayer, for the expenditure incurred for the purposes referred to in paragraph 1. The expenditure relating to the repayment of the loan (loan) referred to in paragraph 1 is considered to be 1 point (131). 25 points 2 (a) to (c) and interest paid on that part of the loan (loan), which is in proportion to the repayment of the loan (loans) referred to in paragraph 2 (a) of the loan. 25 point 2 (a) a-c.

30. Paragraph Recipe Point 131 does not apply to the part of the expenditure referred to in paragraph 1. 25 point 2, which the taxable person has taken into account in the sense of tax credits, within the meaning of the Tax Ordinance, with the income tax and to that part of the expenditure referred to in paragraph 1 (a) of the Tax Code. 25 point 2 which are financed by the expenditure referred to in paragraph 2 (2). 25 point 1, taken into account by a taxable person benefiting from tax credits, within the meaning of the Tax Ordinance, with the income tax.

31. The exemption referred to in paragraph 1. Paragraph 1, point 132, shall apply if:

1) the amount of the prize transferred to the institution implementing the objectives referred to in art. 4 of the Act on public benefit, is documented proof of payment to the bank account of the donated institution, and in the case of a non-cash prize-the document from which the value of the awarded prize is based, and the statement a donated institution of its adoption;

2) the prize referred to in point 1 has been handed over at the latest by the date of expiry of the time limit for the submission of the tax return referred to in art. 45 par. 1, consisting of the fiscal year in which the award was received.

(32) The exemption referred to in paragraph 1. 1 point 136, shall not apply to the revenue referred to in Article 1. 12 (1) 1.

(33) Through occupational pension schemes, occupational pension schemes are established and operated on the basis of provisions on occupational pension schemes in force in the Member States of the European Union or in other Member States. countries belonging to the European Economic Area or in the Swiss Confederation.

34. The person referred to in the mouth. 1 point 117a, shall be required to make a written declaration on entitlement to and collection of benefits from social assistance or family allowance, as laid down respectively in the provisions on social assistance and in the rules on social assistance family benefits, giving the name, address of residence, the Social Security number, and the number of the decision on the basis of which the person receives the benefit from social assistance or family allowance.

35. [ 17] The exemption referred to in paragraph 1. 1 point 23c shall apply subject to the lodging of the treasury official referred to in Article 1. 45 par. 1b, not later than the date specified in Article 45 par. 1, the certificate or attestas referred to in art. 85 of the Act of 5 August 2015. o of work at sea (Dz. U. Entry 1569).

Chapter 4

Revenue acquisition costs

Article 22. [ Receipts costs] 1. The cost of obtaining revenues shall be the costs incurred in order to achieve revenues or to preserve or secure the source of revenue, with the exception of the costs mentioned in Art. 23.

1a. (repealed).

1b. The costs of obtaining revenue are also expenditure incurred by the employer to ensure that the occupational pension scheme is properly implemented within the meaning of the provisions on occupational retirement provision.

1c. The employers who are shareholders of occupational retirement societies for the costs of obtaining income are also:

1) expenditure to cover the costs of the occupational pensions of occupational pensions;

2) the fees charged by the Financial Supervision Commission, referred to in the regulations on the organization and functioning of pension funds.

1d. In the case of a paid transfer of goods or rights received free of charge or partially paid, as well as other unpaid or partially paid benefits, in connection with which, in accordance with the Art. 11 (1) 2-2b, the revenue has been determined and also in the case of the payment of the goods, rights or other benefits which are the subject of the exercise of the non-monetary benefit referred to in Article 2 of the Rules of Payment. 14 para. 2e and 2f, at the cost of receiving the proceeds of their paid divestment, taking into account the updates made in accordance with the separate provisions, shall be respectively:

1) the value of the revenue determined on the basis of art. 11 (1) 2 and 2a or

2) the value of the revenue determined on the basis of art. 11 (1) 2b plus expenditure on the acquisition of partly paid goods or rights or other benefits, or

3) the equivalent of the claim (receivables) regulated by the execution of the non-monetary benefit (in kind) referred to in art. 14 para. 2e and 2f, less calculated in connection with the transfer of this benefit of a non-monetary tax on goods and services

-less the sum of the depreciation of the depreciation referred to in Article 3 (1) of the Regulation. 22h ust. 1 point 1.

1da. In the case referred to in paragraph. 1d point 3, provision of Article 23 (1) 1 point 43 (a) and applies mutatis mutandis.

1e. In the event of the transfer of shares (shares) in a company or contributions to a cooperative in exchange for a non-monetary contribution in a form other than that of the undertaking or its organised part-at the date of the taking up of the shares (shares), contributions-shall be determined by the cost of the acquisition the revenue referred to in Article 17 para. 1 point 9 or 9a, in the amount of:

1) the value of the initial object of the contribution, updated in accordance with the separate provisions, less the sum made prior to the removal of this contribution of depreciation referred to in art. 22h ust. 1 point 1 where the subject of a non-monetary contribution is fixed assets or intangible assets;

2) values:

(a) determined in accordance with Article 4 17 para. 1 point 9 or 9a-if a contribution is made to shares (shares) or contributions covered in exchange for a non-monetary contribution in a form other than that of the undertaking or its organised part,

(b) determined in accordance with Article 4 23 (1) 1 point 38, where the shares (shares) in the company or the contributions to the cooperative which are contributed in the form of a non-monetary contribution are not included in the consideration for the non-monetary contribution,

(c) determined in accordance with the paragraph 1f where the shares (shares) in a company or contributions in cooperative societies which are contributed in the form of a non-monetary contribution have been included in exchange for a non-monetary contribution in the form of an undertaking or its organised part

-if the subject of the non-monetary contribution is the shares (shares) in the company or the contributions to the cooperative;

3. actually incurred, not included in the cost of obtaining income, expenditure on the acquisition or production other than those mentioned in points 1 and 2 of the taxable person's assets, if the subject of the non-monetary contribution is those other components;

(4) expenditure on the acquisition or production of a asset which is not included in the cost of obtaining revenue in any form or initial value of such an asset, less the sum of the depreciation charges made from that component- where the component has been received by a taxable person in connection with the liquidation of a non-legal entity or a occurrence from such a company;

5) adopted for tax purposes the value of the assets, resulting from the books, records and the list referred to in art. 24 ust. 3a and Article 24a (b) 1, determined on the day of the taking of shares (shares), not higher than their value, determined in accordance with art. 17 para. 1 point 9 or 9a, on the day of entry, where the shares (shares) contributed in the form of a non-monetary contribution have been subject to the conversion of an entrepreneur who is a natural person in a capital company.

1f. In the case of a paid transfer of shares (shares) in a company subject to a non-monetary contribution, at the date of disposal of these shares (shares), the cost of obtaining the revenues shall be determined in the amount of:

1) determined in accordance with Article 17 para. 1 point 9 or 9a-if these shares (shares) were included in the exchange for a non-monetary contribution in a form other than the undertaking or its organised part, including the contribution in the form of commercialised intellectual property;

2) adopted for tax purposes the value of the components of the enterprise or its organised part, resulting from the books and records referred to in art. 24a (b) 1, determined at the date of entry of those shares (shares), not higher, however, than the value of those shares (shares) from the date of their entry, determined in accordance with the Art. 17 para. 1 point 9 or 9a.

1g. In the case of disposals of shares (shares) covered by the splitting referred to in art. 24 ust. 5 point 7, at the expense of the acquisition of the proceeds from the consideration of the transfer of shares (shares) in the acquiring or rebound company is their nominal value fixed at the date of registration of the increase in the share capital of the acquiring company or for the day the registration of the newly-tied companies.

1h. In the case of a contract of rental or lease of goods or property rights and similar agreements, if the lessor or the lessor transferred to a third party the claims arising from the charges resulting from such contracts, and the contracts between the parties shall not lapse, the costs of obtaining the renting or the lessor's income shall be counted as paid to the third party of the discount or remuneration.

1i. If the taxpayer in relation to the holding of shares (shares) in exchange for a non-cash contribution has incurred expenses related to the taking up of those shares (shares), these expenses increase the costs of obtaining the revenues referred to in the paragraph. 1e.

1j. For the private partner specified in the public-private partnership agreement, within the meaning of the Public Private Partnership Act, in the case of an unpaid transfer to a public entity or other entity referred to in art. 11 (1) 2 of this Act, the property of fixed assets or intangible assets within the time limit set out in this agreement, at the expense of obtaining the income is the initial value of those fixed assets or intangible assets, less the sum depreciation deductions referred to in Article 22h ust. 1 point 1.

1k. In the case of the acquisition of a company or its organised part, by way of a non-cash contribution (contribution), the value of each of the assets, which are part of the undertaking or its organised part, shall be determined:

1) in the amount of the initial value, specified in the records of fixed assets and the intangible assets of the entity contributing-in the case of components included in fixed assets or intangible assets;

2) in the amount adopted for tax purposes and resulting from the tax books of the entity contributing at the acquisition date-in the case of the remaining components.

1l. In the case of disposals of assets forming part of the undertaking or its organised part, acquired in the manner referred to in the paragraph. 1k, the costs of obtaining revenue shall be fixed at the rate referred to in that provision, minus any depreciation charges made by those components.

1ł. In the case of a payment of the transfer of shares (shares) of a company arising from the transformation of an entrepreneur who is a natural person in a capital company, the cost of obtaining the proceeds shall be determined on the day of the disposal of those shares (shares) in the amount adopted for the purposes of tax values of assets, resulting from the books, records and lists referred to in art. 24 ust. 3a and Article 24a (b) 1, determined at the date of entry of those shares (shares), not higher, however, than their nominal value on the day of entry.

1m. In the case of a paid transfer of shares in a capital company and securities, a repurchase by the issuer of securities or repurchase (redemption) of participation titles in the capital funds, as well as the return of contributions or shares in cooperatives, acquired by a taxable person by inheritance, the costs of obtaining income shall be the expenses incurred by the deceased in order to cover or acquire those shares in a capital company and securities, shares or contributions to a cooperative, and also for the acquisition of these titles in the capital funds.

1n. In the case of a taxable person, referred to in Article 3 para. 2a, the business activity in the territory of the Republic of Poland by a foreign establishment the value of the individual components of the assets forming part of the foreign establishment shall be determined, subject to the paragraph. 1, in the amount adopted for tax purposes and resulting from the tax books of that taxpayer, not included in costs in any form. The provisions of the paragraph 1l shall apply mutatis mutandis.

1o. The costs of obtaining the transfer of shares (shares) in a capital company in exchange for a non-cash contribution in the form of commercialised intellectual property contributed by a commercial entity, shall be set at the level determined by the the state in force at the date on which the non-monetary contribution was made in the form of commercialised intellectual property, using the provision of art. 22 par. 1e (1) or (3) and (3) 1i.

1p. The cost of obtaining revenue, taking into account the mouth. 8, there are also the costs incurred by the employer, provided that they are not financed from the company's social benefit fund:

1) for the establishment of a presumed nursery, a presumed children's club or preschool preschool;

2. under the title:

(a) the establishment of a plant nursery, a children's or preschool's preschool club, up to a maximum of a monthly amount per employee's child referred to in Article 4 (1). 27f ust. 1:

-attendant to a nursery or a children's club-the amount of 400 PLN,

-attendant to kindergarten-amount 200 PLN,

(b) to finance an employee of expenditure up to an amount not exceeding the amount of expenditure incurred and documented by the staff member in connection with:

-the taking care of a child of a care worker by a daily caregiver or attending a child worker to a nursery or a children's club, not more than 400 PLN per month for each child referred to in art. 27f ust. 1,

-attendance of a child worker to a kindergarten, not more than 200 PLN per month for each child referred to in art. 27f ust. 1.

1q. By the costs of setting up the establishment of the nursery, the establishment of the children's club or the preschool preschool referred to in the mouth. 1p point 1, it is understood the costs incurred up to the date of obtaining the entry to the relevant register in terms of meeting the conditions required for the creation of a nursery, a children's club or kindergarten, including the necessary cost of acquisition of fixed assets and values intangible or intangible fixed assets, rebuilding, expansion, reconstruction, adaptation, upgrading, renovation of fixed assets or the acquisition of other assets, as well as costs relating to fixed assets, and intangible assets or other assets incurred after obtaining an entry in the relevant register.

1r. Through the costs of running a plant nursery, a presumed children's club or a preschool preschool referred to in the mouth. 1p point 2 (a) shall also be understood to mean the employer's paid acquisition by the employer to provide the child of the worker referred to in Article 2 (a) of the Regulation. 27f ust. 1, nursing in a nursery, a children's club or kindergarten.

2. Costs of obtaining income from the business relationship, employment relationship, cooperative employment relationship and overlays:

1) amount to 111 PLN 25 gr per month, and for the fiscal year no more than PLN 1335, in case the taxpayer obtains income from the title of one business relationship, employment relationship, cooperative employment relationship and overlays;

2) may not exceed a total of 2002 PLN 05 gr for the fiscal year, where the taxpayer obtains income at the same time as more than one business relationship, employment relationship, cooperative employment relationship and overlays;

3) amount to 139 PLN 06 gr per month, and for the fiscal year together no more than 1668 PLN 72 gr, where the place of permanent or temporary residence of the taxpayer is located outside the village where the establishment is located and the taxpayer does not the addition of the addition for the disconnection;

4) may not exceed a total of 2502 PLN 56 gr for the tax year, where the taxpayer obtains income at the same time as more than one business relationship, employment relationship, cooperative employment relationship and effort work, and place the permanent or temporary residence of the taxable person is situated outside the place where the establishment is situated and the taxable person does not receive the allowance for the disconnection.

2a. (repealed).

3. If the taxpayer bears the costs of obtaining revenues from the sources from which the income is taxable, and the costs related to the revenues from other sources, and it is not possible to determine the costs of obtaining the individual sources, the costs of these they shall be determined in so far as the revenues from those sources in the total amount of revenue remain.

3a. The principle referred to in paragraph 1 shall be laid down in paragraph 1. 3, it shall also apply where a portion of the revenue from the same source of income is taxable and the part is free of taxation, excluding the sources of revenue referred to in the Article. 10 para. 1 (1) and (2).

4. The costs of obtaining revenues shall be deducted only in this fiscal year, in which they were incurred, subject to the paragraph. 5, 6 and 10.

5. The taxable persons who hold accounts for the costs of obtaining revenue directly linked to the revenue, incurred in the years preceding the tax year and in the tax year, shall be deducted from the tax year in which they are reached. the corresponding revenues, subject to paragraph. 5a and 5b.

5a. Costs of obtaining revenue directly related to the revenue, relating to the revenue of the tax year concerned, and incurred after the end of this fiscal year to the day:

1) the preparation of the financial statements, in accordance with the separate provisions, but not later than the expiry of the period specified for the submission of the statement, if the taxpayers are obliged to draw up such a report, or

2) to make a statement, but not later than the expiry of the time limit specified for the submission of that statement, if the taxpayer, in accordance with the separate provisions, is not required to draw up a financial statement

-are deductible in the tax year in which the corresponding revenues have been achieved.

5b. The costs of obtaining revenue directly related to the revenue, relating to the revenue of the tax year concerned, and incurred after the date referred to in paragraph 1. In accordance with Article 18 (1) (5a) (a), point (1) or (2) shall be deducted in the tax year following the year for which the financial statements are drawn up or are to be made.

5c. Revenue costs, other than those directly related to revenue, are deductible on the date of their incurring. Where those costs relate to a period exceeding the fiscal year and it is not possible to determine what proportion of the tax year in question, in such a case, the costs of obtaining revenues in proportion to the length of the period to which they relate are to be determined.

5d. Per day the cost of obtaining revenues, subject to the paragraph. 5e, 6ba, 6bb and 7b shall be deemed to be the day on which the cost is entered in the accounts (booked) on the basis of the invoice received (account) or the date on which the cost is entered on the basis of other evidence in the absence of an invoice (account), except for the when this would affect either the costs of reserves or passive accruals of accrued costs.

5e. The costs of abandoned investments shall be deducted from the date of disposal of the investment or the liquidation of the investment.

6. The principles set out in the paragraph. 5-5c, subject to paragraph. 6b, also apply to taxable persons who carry out tax books for income and income, provided that they are kept continuously in each fiscal year in such a way that they can be used to extract the costs of obtaining income relating to the to this tax year only.

6a. In order to determine the values used in the non-agricultural economic activities or in the departments of special agricultural production of raw materials and materials derived from their own crop or animal production and their own forest management, shall apply accordingly, the provision of Article 11 (1) 2.

6b. Per day, the cost of obtaining revenues in the case of taxable persons referred to in paragraph 1 shall be incurred. 6, subject to paragraph. 5e, 6ba, 6bb and 7b shall be deemed to be the day of issue of the invoice (s) or other evidence providing the basis for the entry (s) of the cost.

6ba. Receivables from the titles referred to in art. 12 (1) 1 and 6, and the social security benefits paid by the job establishment are the costs of obtaining the income for the month for which they are due, provided that they have been paid or put at the disposal within the time limit resulting from the the provisions of the labour law, contract or other legal relationship between the parties. In the event of failure to comply with this time limit, Articles shall apply to those claims. 23 (1) 1 point 55.

6bb. Contributions from the claims referred to in paragraph 6ba, as set out in the Act of 13 October 1998. o Social Security System (Dz. U. 2009 r. Nr 205, pos. 1585, as of late. zm.), in the part financed by the payer of contributions, the contributions to the Labour Fund and the Guarantee Fund Guarantee Fund, subject to art. 23 (1) Article 1 (37) is the cost of obtaining revenue for the month for which those claims are due, provided that the contributions are paid:

(1) in respect of receivables paid or placed at the disposal of the month for which they are due, within a period of time resulting from separate provisions;

2) in respect of receivables paid or placed at the disposal of the following month, within the period resulting from the provisions of labour law, contract or other legal relationship linking the parties-no later than the 15th day of this month.

In the event of failure to comply with those terms, the provisions of those contributions shall apply. 23 (1) 1 point 55a and paragraph. 3d.

6c. Costs of obtaining the revenue for the paid divestment referred to in art. 10 para. 1 point 8 (a) a-c, subject to the paragraph. 6d, they constitute documented acquisition costs or documented costs of production, increased by documented outlays, which increased the value of things and property rights, made during their possession.

6d. For the costs of obtaining the revenue for the payment of the payment referred to in Article 10 para. 1 point 8 (a) a-c, acquired by inheritance, donations or other unpaid means, shall be considered as documented by the expenditure which increased the value of the goods and property rights, made at the time of their possession and the amount of tax paid on the inheritance and donations in such a the part in which the value of the goods disposed of or the law adopted for tax on inheritance and donations corresponds to the total value of the goods and property rights which have been accepted for tax on inheritance and donations.

6e. The amount of the expenditure referred to in paragraph 1. 6c and 6d, shall be determined on the basis of VAT invoices within the meaning of the provisions on tax on goods and services and of documents stating that administrative charges have been incurred.

6f. The costs of acquisition or production costs referred to in paragraph 1. 6c, shall be increased each year from the year following the year in which the goods or assets disposed of have been acquired or produced, up to the year preceding the tax year in which they are disposed of, to the extent that they are disposed of. the index of the price increase of consumer goods and services during the first three quarters of the tax year in relation to the same period of the previous year, announced by the President of the Central Statistical Office in the Official Journal of the Republic of Poland Polish "Monitor Polski".

7. (repealed).

7a. (repealed).

7b. Costs of development works can be included in the cost of obtaining revenues:

1. in the month in which they were incurred, or starting from that month in equal parts for a period of not more than 12 months, or

2) one time in the fiscal year in which they were completed, or

3) by depreciation charges made in accordance with art. 22m (1) 1 point 3 from the intangible assets referred to in Article 1 22b par. 2 point 2.

7c. [ 18] If the adjustment of the cost of obtaining revenues, including depreciation, is not due to an accounting error or other obvious error, corrections shall be made by reducing or increasing the cost of obtaining the revenue incurred in the period the clearing house in which the corrective invoice is received or, in the absence of an invoice, another document proving the reasons for the correction.

7d. [ 19] If, during the accounting period referred to in paragraph 1, the 7c, the taxpayer did not incur the costs of obtaining the income or the amount of the incurred costs of obtaining the income is less than the amount of the reduction, the taxpayer is obliged to increase the revenue by the amount which has not been reduced the costs of obtaining revenue.

7e. [ 20] The provisions of the paragraph 7c and 7d shall not apply to the adjustment of the costs of obtaining the revenue to which the Article applies. 24d, and if the adjustment relates to the cost of obtaining the revenue related to the tax liability which has been statute-bargaining.

7f. [ 21] If the correction referred to in paragraph 1 7c, following the liquidation of non-agricultural economic activities, the winding-up of the special agricultural production departments, or the change in the form of taxation to the flat-rate taxation form laid down in the flat-rate income tax act, or Law of 24 August 2006 of a tonnage tax, or a change in the rules for determining income in respect of the special agricultural production departments, the reduction or increase in the cost of obtaining revenues, shall be made in the last trading period before the non-agricultural winding-up economic activities or departments of special agricultural production, the change in the form of taxation or the change in the rules for determining income in respect of the departments of special agricultural production.

8. The cost of obtaining revenues is the write-offs of the consumption of fixed assets and intangible assets (depreciation write-offs) made only in accordance with art. 22a-22o, taking into account art. 23.

8a. In the case of a non-legal transfer of goods by a company which is not a legal person, the rights and rights which are the subject of a contribution to such a company for the cost of obtaining revenue shall be considered to be:

1) the initial value adopted by the company in the records of fixed assets and intangible assets, determined in accordance with art. 22g par. 1 point 4, less the sum of depreciation write-off, if these items or rights were included in fixed assets or intangible assets of the company;

2) the value of the incurred expenses for the acquisition or the creation of the subject of the contribution, not included in the cost of obtaining revenues in any form-if these things or rights were not included in fixed assets or intangible assets and legal entities.

9. The costs of obtaining certain revenues shall be determined:

1) for the payment of the creator for the transfer of the ownership of the invention, topography of the integrated circuit, utility model, industrial design, trademark or ornamented design-in the amount of 50% of the revenue obtained, subject to the paragraph. 9a;

2) under the license fee for the transfer of the right of use of the invention, topography of the integrated circuit, utility model, industrial design, trademark or ornamented design, received in the first year of the licence from the first unit, with which is included in the licence agreement-at the rate of 50% of the revenue received, subject to the paragraph. 9a;

3) for the use by authors of copyrights and artists of the performers from related rights, within the meaning of separate regulations, or to dispose of them by these rights-in the amount of 50% of the revenue gained, subject to the paragraph. 9a, except that those costs shall be calculated from the revenue deducted by the payer in the month of the pension contributions and the sickness insurance scheme referred to in Article 9. 26 par. 1 point 2 (b) on which the dimension is based on that revenue;

3a) (repealed);

4) of the titles specified in Art. In accordance with Article 13 (2), (2), (4), (6) and (8), 20% of the revenue received, except that those costs are calculated from the income deducted by the payer in a given month for the pension and sickness insurance contributions, of which the amount of the contribution is calculated on the Article 26 par. 1 point 2 (b) on which the dimension is based on that revenue;

5) of the titles specified in Art. 13 points 5, 7 and 9 at the level specified in the paragraph. In the case of a taxable person of the same type of income, he or she derives from more than one entity or from the same entity, but in respect of several legal relationships, at the level referred to in paragraph 1. 2 point 2;

6) from other sources, referred to in art. 10 para. 1 point 9, obtained on the basis of a contract to which the provisions of civil law relating to the contract of order or of the work shall be applied, at a rate of 20% of the revenue obtained, except that those costs shall be calculated on the basis of the revenue less deducted by the payer or paid by the taxpayer in a given month the contributions to the pension and sickness insurance scheme referred to in Article 26 par. 1 point 2 (b), the basis of which is the income.

9a. In the fiscal year, the total costs of obtaining the revenues referred to in paragraph 1. 9 points 1 to 3 may not exceed 1/2 of the amount representing the upper limit of the first range of the tax scale referred to in Article 9. 27 ust. 1.

(10) If the taxable person proves that the costs of obtaining revenues were higher than those resulting from the application of the percentage laid down in the paragraph. 9 points 1 to 4 and point 6, the costs of obtaining the costs of the costs actually incurred are to be obtained. The provisions of the paragraph 5 and para. 5a point 2 shall apply mutatis mutandis.

10a. Paragraph rule. 10 shall also apply if the taxable person proves that, in the fiscal year, the total costs of obtaining the revenues referred to in paragraph 1 (a) of the Financial Code are to be applied. 9 points 1 to 3, they were higher than the amount specified in the paragraph. 9a.

11. If the annual cost of obtaining the revenues referred to in paragraph 2, are lower than the expenditure on the commute to the plant or work establishments by means of bus, rail, ferry or public transport modes, in the annual tax settlement these costs can be accepted by the employee or by the employee's payer in the amount of expenditure actually incurred, documented only by imitation periodic tickets.

11a. (repealed).

12. To the revenue referred to in art. 14, do not apply the costs of obtaining the revenues set out in the paragraph. 9.

13. The provisions of the paragraph. 2 points 3 and 4 and paragraph 4 11 shall not apply where the employee receives a refund of the cost of commuting to the establishment, except where the reimbursed costs have been included in the taxable income.

Article 22a. [ Depreciation of depreciation] 1. Depreciation shall be subject, subject to Article 22c, owned or co-owned by a taxable person, acquired or produced in his own right, complete and fit for use on the date of acceptance for use:

(1) buildings, buildings and premises which are separate property,

2. machinery, equipment and means of transport,

3) Other items

-for the estimated duration of use more than one year, used by a taxable person for the purposes of his business or for use on the basis of a rental contract, a lease or a contract as referred to in Article 4 (1) of the Financial Regulation. 23a (1), hereinafter referred to as permanent measures.

2. Depreciation shall also be subject to, subject to Article 22c, irrespective of the expected period of use:

1) accepted for the use of investments in foreign fixed assets, hereinafter referred to as "investments in foreign fixed assets",

2) buildings and structures built on other people's land,

(3) the assets referred to in the paragraph. 1, which is not owned or co-owned by a taxable person, used by him for the purposes of carrying out activities under the contract referred to in Article 23a (1), concluded with the owner or co-owners of these constituents-if, in accordance with the provisions of Chapter 4a, depreciation is carried out by the beneficiary

-also referred to as permanent measures,

4) the rolling stock of sea transport under construction (PKWiU 30.11).

Article 22b. [ Depreciation of depreciation] 1. Depreciation shall be subject, subject to Article 22c, acquired suitable for economic use on the date of acceptance for use:

1) the ownership cooperatives the right to a dwelling,

2) cooperative right to the utility premises,

3) the right to a single-family house in a housing cooperative,

4) copyright or related property rights,

5) licences,

6) the rights set out in the Act of 30 June 2000. -Industrial property law (Dz. U. 2003 r. Nr 119, item. 1117, with late. zm.),

7) the value of the equivalent of the information obtained in connection with knowledge in the industrial, commercial, scientific or organizational fields (know-how)

-for the estimated duration of use of more than one year, used by the taxable person for the purposes of his or her business activities, or for use by him under a license agreement (sub-licence), lease contract, the lease or contract referred to in Article 23a (1), hereinafter referred to as intangible assets.

2. Depreciation shall also be subject to, subject to Article 22c, irrespective of the expected period of use:

1) the value of the company, if this value arose as a result of the acquisition of the company or its organised part on the road:

(a) a purchase,

(b) acceptance for the use of the use and the depreciation, in accordance with the provisions of Chapter 4a, by the beneficiary,

2) the costs of development works completed with a positive result, which may be used for the economic activities of the taxable person, if:

(a) the production product or technology is strictly fixed and the cost of development is reliably determined on their own, and

(b) the technical suitability of the product or technology has been properly documented by the taxable person and, on that basis, the taxable person has decided to manufacture these products or to apply the technology, and

(c) the development work documentation shows that the development costs will be covered by the expected proceeds from the sale of those products or the use of technology,

(3) the assets referred to in the paragraph. 1, which is not owned or co-owned by a taxable person, used by him for the purposes of carrying out activities under the contract referred to in Article Article 23a (1), concluded with the owner or co-owners or entitled to use those values, where, in accordance with the provisions of Chapter 4a, depreciation is carried out by the beneficiary,

-also referred to as intangible assets and legal values.

Article 22c. [ Things and rights not subject to depreciation] Depreciation shall not be subject:

1) land and perpetual usuallage of land,

(2) residential buildings, including lifts or dwellings, for their business activities or leased or rented under a contract, where the taxable person does not decide to depreciate them,

3) works of art and museum exhibits,

4) the value of the company, if this value was created in a different way than the one specified in art. 22b par. 2 point 1,

5) assets which are not used as a result of the suspension of economic activity under the provisions on the freedom of economic activity or the cessation of the activity in which those elements were used; in this case the components shall not be depreciated from the month following the month in which the activity is suspended or ceased

-hereinafter referred to as permanent or intangible assets.

Article 22d. [ Possibility of withdrawing from depreciation write-off] 1. The travelers may not write depreciation from the assets referred to in art. 22a and 22b, the initial value of which is determined in accordance with Article 4 (2). 22g, does not exceed 3500 PLN; the expenses incurred on their acquisition are then the costs of obtaining revenues in the month of the devotion to use.

2. The assets referred to in art. 22a-22c, with the exception of the ingredients mentioned in the paragraph. 1, it shall be entered in the records of fixed assets and intangible assets in accordance with art. 22n, at the latest in the month of transmission for use. A later date of entry shall be considered as disclosure of the fixed or intangible asset referred to in Article 4. 22h ust. 1 point 4.

Art. 22e. [ Acquisition or own creation of assets with an initial value exceeding 3 500 PLN] (1) If the taxable persons are to establish or produce in their own respect the assets referred to in Article 4 (1) (a) 22a (b) 1 and Art. 22b par. 1, with an initial value exceeding 3500 zł, and due to their expected period of use equal to or less than a year does not pass them to fixed assets or intangible assets and the actual period of their use exceeds year-taxable persons shall be obliged, in the first month following the month in which that year expired:

1) count those components into fixed assets or intangible assets, accepting them in the records at the purchase price or the cost of manufacturing;

2) reduce the cost of obtaining the difference between the purchase price or the cost of production and the amount of depreciation, for the duration of their use, calculated for fixed assets at the application of the depreciation rates specified in the list of annual depreciation rates, which is set out in Annex No 1 to the Act, known as the 'Amortisation Rates', and for intangible assets pursuant to the rules laid down in Article 3 (1) of the Act on the application of the rules laid down in Article 4 22m;

3. apply the depreciation rates referred to in point 2 over the entire period of depreciation;

4) to pay, by the 20th day of this month, to the tax office the amount of interest accrued from the day of the advance to the costs of obtaining the revenue of the expenditure on the acquisition or the production of the assets in their own right to the date on which the period of their the use exceeded the year, and the accrued interest amount to be shown in the testimony referred to in Article 45 par. 1 or 1a (2); interest on the difference referred to in point 2 shall be charged at the rate of interest for arrears on the tax arrears in force on the date on which the asset is credited to fixed assets or intangible assets.

2. The provisions of the paragraph. 1 shall apply mutatis mutandis in the case of the payment of expenditure on the acquisition or development of assets with an initial value exceeding 3500 PLN for the costs of obtaining the proceeds and the subsequent advance of those components. fixed or intangible assets before the end of the year from the date of their acquisition or manufacture; in this case, interest shall accrue until the date of their crediting to fixed assets or intangible assets.

3. If the difference referred to in paragraph Article 1 (2) is higher than the cost of the month concerned, an unreasonable surplus of costs shall be deducted from the costs in the following months.

Article 22f. [ Depreciation of depreciation] 1. The Podatnica, with the exception of those who due to the declared bankruptcy do not conduct business activity, shall make depreciation from the value of the initial fixed assets and the intangible assets referred to in art. 22a (b) 1 and paragraph 2 points 1 to 3 and in Article 1 22b.

2. The shipowners who are shipowners, except those who, due to the declared bankruptcy, are not engaged in business activities, may make depreciation write-downs from the rolling stock ordered by them under construction, referred to in art. 22a (b) 2 point 4.

3. Depreciation of depreciation shall be made in accordance with art. 22h-22m when the initial value of a fixed asset or intangible asset on the date of receipt for use is higher than 3500 zł. Where the initial value is equal to or less than 3500 zł, taxpayers, subject to art. 22d par. 1, may make depreciation in accordance with art. 22h-22m or once in the month of the devotion to the use of this fixed or intangible asset, or in the following month.

4. If only a part of the property, including a residential building or a dwelling, is used to carry out an economic activity or rent or leased-depreciation shall be made in the amount determined from the initial value of the property, building or premises corresponding to the ratio of the usable area used for the business, leased or leased activity, to the general usable area of the property, the building or premises.

5. Depreciation from fixed assets and intangible assets that have been misappropriated in order to secure the claim, including the loan or credit, shall make the existing owner, including the borrower, or the borrower.

Article 22g. [ Initial value of fixed assets and intangible fixed assets] 1. For the initial value of fixed assets and intangible assets, taking into account the mouth. 2-18, is considered to be:

1) in case of paid purchase-the price of their acquisition;

(1a) in the case of partially paid acquisitions, the purchase price plus the value of the revenue referred to in the Article. 11 (1) 2b;

(2) in the case of manufacture under its own scope, the cost of production;

3. in the case of acquisition by inheritance, donations or other unpaid manner, the market value of the acquisition date, unless the donation contract or the unpaid transfer agreement specifies this value at a lower amount;

4. in the case of an acquisition in the form of a non-cash contribution (a contribution) contributed to a non-legal company:

(a) the initial value from which the depreciation charges were made-if the subject of the contribution was depreciated,

(b) expenditure incurred on the acquisition or production of the object of the contribution, not included in the cost of obtaining revenue in any form, where the subject of the contribution has not been depreciated,

(c) the value determined in accordance with Article 19-if the determination of the expenditure on the acquisition or the establishment of the contribution by the contributing partner, who is a natural person, is not possible and the subject of the contribution was not used by the contributing contributor in the activities carried out economic, with the exception of the intangible and legal values generated by the partner in its own right;

5) in the event of receipt in connection with the liquidation of the company or the legal person, subject to the paragraph. 14b, fixed by the taxpayer, the value of individual fixed assets and intangible fixed assets, but not higher than their market value;

6) in the case of acquisition referred to in art. 14 para. 2e-the value of the claim (s) settled as a result of the exercise of the non-monetary benefit referred to in that provision; 3 shall apply mutatis mutandis;

7. in the event of a taxable person referred to in Article 3 para. 2a, the business activity in the territory of the Republic of Poland by a foreign establishment-the value referred to in art. 22 par. 1n, but not higher than the market value of the asset.

1a. Paragraph Recipe 1 point 4 (a) (a) and (b) shall apply mutatis mutandis in the case of a financial contribution in the form of a non-monetary contribution (a contribution) to a company which is not a legal person by an accomplice which has been awarded by that component following the liquidation of a non-legal person or the occurrence of such a company.

2. The initial value of the company shall be a positive difference between the purchase price of the company or its organised part, determined in accordance with the paragraph. 3 and 5 and the market value of the assets included in the bought-in, accepted for the consideration of the use of or transferred to a non-legal entity of the undertaking or its organised part, respectively, of the date of the purchase, acceptance to make use of or transfer to such a company.

3. The purchase price shall be deemed to be the amount due to the seller, plus the costs associated with the purchase by the date of the transfer of the tangible or intangible asset to be used, and in particular the costs of transport, loading and unloading, insurance in the way, installation, installation and commissioning of programs and computer systems, notarial fees, treasury and other charges, interest, commissions, and reduced tax on goods and services, except in cases where according to separate the tax on goods and services does not constitute an input tax or a taxable person not a reduction in the amount of tax due for input tax or a refund of the tax difference within the meaning of the Act on Tax on Goods and Services. In the case of imports, the purchase price includes duty and excise duty on the import of assets.

4. The value of the purchase price, used in the manufacture of fixed assets, shall be considered as the cost of production: the material assets and the foreign services used, the cost of the remuneration for the work together with the derivative works and other costs incurred in calculating the value of the goods. fixed assets. The cost of manufacturing does not include the value of the taxpayer's own work, his spouse and minor children, the general costs of the management board, the costs of the sale and the other operating costs and the costs of the financial operations, in particular the interest on loans (loans) and commissions, excluding interest and fees accrued until the date of transfer of the asset to be used.

5. The price of the acquisition referred to in paragraph 1 3, and the cost of production referred to in paragraph 3. 4, adjusts for exchange differences, accrued until the date of transmission for the use of a fixed or intangible asset.

6. The initial value of the assets acquired in the manner specified in the paragraph. 1 points 5 to 5, which require assembly, shall be increased by the expenditure incurred for their assembly.

7. The initial value of investments in foreign fixed assets and buildings and structures built on a foreign land shall be determined by applying the paragraph accordingly. 3-5.

(8) If the purchase price of the fixed assets or parts thereof cannot be established by taxable persons before the date of establishment of the records or the establishment of the list referred to in Article 4 (1) of the said Regulation. 22n, the initial value of these measures shall be taken as a result of the valuation made by the taxable person, taking into account the market prices of fixed assets of the same type in December preceding the year of establishment of the records or the establishment of the the list and the state and extent of their consumption.

(9) If the taxable person cannot determine the cost of production referred to in paragraph 1, he or she shall be able to 4, the initial value of the fixed assets shall be set at the level determined taking into account the market prices referred to in paragraph 1. 8, by an expert appointed by the taxpayer.

10. The travelers can determine the initial value of residential buildings or dwellings: leased, leased or used by the owner for the purposes of his business activity, accepting in each tax year the value of the product of the leased, leased or used space used by the owner of the building or premises and the amount of 988 PLN, where the area of use is considered to be the area accepted for tax purposes from real estate.

11. In the event that the asset is a co-ownership of the taxpayer, the initial value of that component shall be determined in such proportion as the value of the taxable person's share in the property of that asset; this rule shall not apply to the assets which constitute the property of the spouses, unless the spouses use the asset in the business activity carried out separately.

12. In the event of a change in the legal form, as well as the merger or division of entities made on the basis of separate regulations, the initial value of fixed assets and intangible assets shall be set at the initial value as specified in the records (list) of the amended legal entity, whether or not divided or connected. This rule shall apply mutatis mutandis to non-legal companies.

13. Paragraph rule. 12 shall apply mutatis mutandis in the event of:

1) take up the activity by the entity after a break lasting no more than 3 years,

2) changes in the legal form of the business carried out, consisting in the merger or division of existing entities, or a change of the shareholders of a non-legal entity,

3. (repealed),

4) (repealed),

(5) changes in the activities carried out by one of the spouses by one of the spouses to be carried out by the other spouse themselves

-if, before the break or change, the assets were entered in the records (list).

14. In the event of acquisition by way of purchase or acceptance for the consideration of the use of the company or its organised part, the total initial value of the acquired fixed assets and intangible assets shall constitute:

1) the sum of their market value in the case of the occurrence of a positive goodwill, determined in accordance with the paragraph. 2;

2) the difference between the purchase price of the company or its organised part, determined in accordance with the mouth. 3 and 5, and the value of non-fixed assets or intangible assets, in the case of non-occurrence of positive goodwill.

14a. Paragraph rule. 12 shall apply mutatis mutandis in the event of the acquisition of the undertaking or of its organised part by means of a non-monetary contribution.

14b. In the event of receipt in connection with the liquidation of a legal person or a company of fixed assets and intangible assets which have previously been brought to that legal person or company as a non-cash contribution in the form of an enterprise or its organised part, the rule of paragraph. 12 shall apply mutatis mutandis.

14c. In the event of receipt, in connection with the liquidation of a company which is not a legal person or the occurrence of an accomplice of such a company, fixed assets and intangible assets and legal provisions of the paragraph. 12 shall apply mutatis mutandis.

15. In the event of the acquisition of the company or its organised part by way of inheritance or donation, the total initial value of the acquired fixed assets and intangible assets constitutes the sum of their market value, no higher than the the difference between the value of that undertaking or its organised part and the value of the assets, other than permanent or intangible assets, determined for the purposes of inheritance tax and donations.

16. When determining the initial value of the individual assets and the intangible assets, in accordance with the paragraph of paragraph 1. 1 points 3 to 5 and paragraph 1 2, 8, 9, 14 and 15, Art. 19 shall apply mutatis mutandis.

17. If the fixed assets have been improved as a result of conversion, expansion, reconstruction, adaptation or modernisation, the initial value of these measures determined in accordance with the paragraph shall be determined. 1, 3-9 and 11-15, shall be increased by the sum of the expenditure on their improvement, including the expenditure on the acquisition of components or outlying parts of which the unit purchase price exceeds 3500 PLN. Fixed assets are considered to be improved when the sum of the expenditure incurred on their conversion, expansion, reconstruction, adaptation or modernisation over a given tax year exceeds 3500 PLN and these expenses increase the useful value in relation to the value of the on the date of acceptance of fixed assets for the use, measured in particular of the period of use, manufacturing capacity, quality of products obtained by means of improved fixed assets and the cost of their operation.

18. The initial value of property rights, including the license and copyright of property rights, shall constitute the purchase price of these rights; if the remuneration (fees) arising from the license agreement or from the contract for the transfer of other property rights is subject to the amount of the proceeds of the licence or the rights acquired by the licensee or the purchaser, in determining the initial value of the property rights, including the licence, shall not be taken into account for that part of the remuneration.

19. (repealed).

(20) In the event of a permanent disconnection from a given measure of a fixed component or a peripheral component, the initial value of that measure shall be reduced from the following month to the detachment of the difference between the cost of acquisition (cost of production) of the detached part a the sum of the depreciation of the depreciation calculated using the depreciation method and the depreciation rate used for the calculation of the depreciation of that fixed asset during the period of the merger.

(21) If the detached part is subsequently joined to another fixed asset, the initial value of that other measure shall be increased during the month of the merger by the difference referred to in paragraph 1. 20.

22. Paragraph Recipe 12 shall apply if it is apparent from the separate provisions that the entity resulting from the change in the legal form, the division or the merger or the existing entity to which it has been transferred as a result of the splitting of the share of the property of the shared body is entered in the any rights and obligations of an entity with a changed legal, combined or divided legal form.

Art. 22h. [ Making depreciation write-off] 1. Depreciation of depreciation shall be made:

1) from the initial value of fixed assets or intangible assets, subject to art. 22k, starting from the first month following the month in which that measure or value was entered in the records (list), subject to Article 22e, by the end of this month, in which the sum of the depreciation allowances with their initial value or in which they were put into liquidation was equated, or the shortfall was disposed of; the sum of the depreciation allowances shall also include write-offs, which, according to art. 23 (1) 1, shall not be considered to be the cost of obtaining revenues;

2) from the shipowner ordered by the rolling stock of the sea transport in the construction referred to in art. 22a (b) 2 point 4, starting from the first month following the month in which the shipowner incurred the expenditure (including the advance payment) for the construction of the rolling stock of at least 10% of the contract value separately for each facility of this rolling stock; value the contract referred to in this point is set at the date of conclusion of the contract for the construction of the facility concerned;

3) from seasonally used fixed assets and intangible assets during the period of their use; in this case, the amount of the monthly write-off shall be determined by dividing the annual amount of depreciation by the number of months in the season or for 12 months of the year;

4) from the disclosed fixed assets or intangible assets not covered so far, starting in the month following the month in which these measures or values were entered in the records of fixed assets and values intangible and intangible.

2. The Podatnica, subject to art. 22l and 22l, shall choose one of the depreciation methods laid down in the Article. 22i-22k for individual fixed assets prior to the beginning of their depreciation; the chosen method is used to fully depreciate a given fixed asset.

3. Entities resulting from the change of the legal form, the division or the merger of the entities referred to in art. 22g par. 12 or 13 shall depreciate, account shall be taken of the amount of the write-off so far, and shall continue the depreciation method adopted by the amended legal entity, divided or combined, taking into account the provisions of Article 3 (2) of the Treaty. 22i mouth. 2-7.

3a. The provision of the paragraph. 3 shall apply mutatis mutandis in the event of the acquisition of an undertaking or of its organised part by way of a non-monetary contribution, where the assets included in the non-monetary contribution were entered in the records of fixed assets and values the intangible and legal entity contributing such a contribution.

3b. In the event of a receipt in connection with the liquidation of a legal person or a company of fixed assets and intangible assets which have previously been brought to that legal person or company as a non-monetary contribution in the form of an undertaking or its organised part, the rule of paragraph. 3 shall apply mutatis mutandis.

3c. In the event of receipt, in connection with the liquidation of a company which is not a legal person or the occurrence of a partner from such a company, fixed assets and intangible assets and legal provisions, the provision of the paragraph. 3 shall apply mutatis mutandis.

3d. Paragraph Recipe 3 shall apply mutatis mutandis in the case referred to in Article 3. 22g par. 1 point 4 (a) a.

4. The travelers can make depreciation in equal instalments every month or in equal instalments on a quarterly basis, or at the end of the fiscal year, taking into account art. 22i. The sum of depreciation deductions from fixed assets and intangible assets made in the first tax year in which those measures were entered in the records may not exceed the value of those write-off for the period from entering them in the (roster) register by the end of this fiscal year.

Art. 22i. [ Depreciation rates] 1. Depreciation of depreciation from fixed assets, subject to Art. 22j-22l, shall be carried out using the depreciation rates specified in the Depreciation of Depreciation rates and the rules referred to in Article 22h ust. 1 point 1.

2. The tax payers can be shown in the rate of the rate of depreciation increase:

1) for buildings and structures used in the conditions:

(a) deteriorated, using a coefficient of not more than 1,2,

(b) bad-with a coefficient of not more than 1,4;

2. for machinery, equipment and means of transport, with the exception of the sea rolling stock, used more intensively in relation to the conditions of average or requiring particular technical efficiency, when applying during this period coefficients not higher than 1,4;

3. for machinery and equipment included in groups 4-6 and 8 of the Classification of Fixed assets (KŚT) issued on the basis of separate provisions, hereinafter referred to as 'the classification', subjected to rapid technical progress-using coefficients not higher than 2.0.

(3) If the conditions for an increase in the rates referred to in paragraph are to be fixed or laid down, the conditions for the increase of the rates In accordance with Article 2 (2), points 1 and 2, those rates shall be increased or decreased from the month following the month during which the circumstances justifying those changes occurred.

4. The travelers may increase the stakes for fixed assets listed in the paragraph. 2 points (3) or resign from their application as from the month following the month in which the measures were entered in the records or from the first month of each tax year.

5. The travelers can reduce the rate at the rate of depreciation rates for individual fixed assets. Changes to the rate shall be made from the month in which those measures were entered in the records or from the first month of each subsequent tax year.

6. In the case of an increase in the depreciation rates, as stated in the Depreciation of Depreciation rates, using the coefficients set out in paragraph 1. 2, one selected factor shall be used for each fixed asset by which the depreciative rate applicable to the asset is multiplied by the depreciation rates accepted from the Amortisation Rate.

7. Explanatory provisions on the conditions for the use of buildings and structures, the determination of the specific technical efficiency of machinery, equipment and means of transport, and machinery and equipment subject to the rapid technical progress referred to in paragraph 1. 2, they shall be included in the Explanatory Depreciation of Depreciation rates.

Article 22j. [ Individual depreciation rates] 1. The Podatnica, subject to art. 22l, may individually set the depreciation rates for used or improved fixed assets, first entered in the records of the taxable person concerned, with the result that the depreciation period may not be shorter than:

1. for fixed assets falling within groups 3 to 6 and 8 of the classification:

a) 24 months-when their initial value does not exceed 25,000 PLN,

b) 36 months-when their initial value is higher than 25 000 PLN and does not exceed 50 000 zł,

2) for means of transport, including passenger cars-30 months;

3. for buildings (premises) and structures other than those mentioned in points 4 to 10, with the exception of:

(a) permanently related to the grounds of commercial and service buildings of the type 103 Classification and other non-residential buildings listed in the type 109 Classification, permanently related to the ground,

(b) freight kiosks with a cubature of less than 500 m ³, camping houses and surrogate buildings

-for which the depreciation period-may not be less than 3 years;

4) for non-residential buildings, for which the amortisation rate from the Depreciation of Depreciation rates is 2,5%-40 years less the full number of years that have passed since the day of their submission for the first time to use until the date of introduction into the records of fixed assets and of intangible assets carried out by the taxable person, with the result that the depreciation period may not be less than 10 years.

2. The fixed assets referred to in paragraph 2. In points 1 and 2, the following shall be considered as:

1) used-if the taxpayer proves that prior to their acquisition they were used for at least a period of 6 months, or

(2) improved-if at least 20% of the initial value had been incurred by the taxpayer before the entry in the records was entered in the records.

3. The permanent measures referred to in paragraph 1. 1 point 3 shall be considered as:

1) used-if the taxpayer shows that prior to their acquisition they have been used for at least a period of 60 months, or

(2) improved-if at least 30% of the initial value had been incurred by the taxpayer before the entry in the records was entered in the records.

4. The travelers can individually set the depreciation rates for the accepted to use investments in foreign fixed assets, with that for:

1) investments in foreign buildings (premises) or structures-the depreciation period shall not be less than 10 years;

2. investments in foreign fixed assets other than those mentioned in point 1-the depreciation period shall be determined according to the rules laid down in the paragraph. 1 (1) and (2).

5. (repealed).

6. The travelers can individually fix the depreciation rates for the first time in the records:

1) exploratory or extractive drilling,

2) drilling or production platforms

-the period of their depreciation shall not be less than 60 months.

Art. 22k. [ Depreciation of machinery and equipment and means of transport] 1. Depreciation rates may be made from the initial value of machinery and equipment included in groups 3-6 and 8 Classification and means of transport, excluding passenger cars, in the first tax year of their use at the application of rates as provided for in the list of amortisation rates increased, subject to paragraph (a). 2, with a coefficient of not more than 2,0 and, in the following years, tax on their initial value, less depreciation charges so far, as established for the beginning of the subsequent years of their use. Starting from the fiscal year in which the annual depreciation amount so determined would be lower than the annual depreciation amount calculated using the method set out in the Article. 22i mouth. 1, taxpayers shall carry out further depreciation in accordance with art. 22i.

2. In the case of use of fixed assets referred to in paragraph. 1, in the establishment of a given taxpayer located in a commune with a particular threat of high structural unemployment or in a commune at risk of recession and social degradation, the list of which on the basis of separate regulations determines the Council of Ministers-rates The list of depreciation rates in the list may be increased by applying coefficients no higher than 3,0 by calculating the depreciation charges in accordance with the principle set out in paragraph 1. 1.

3. If during the tax year:

1) the municipality will be excluded from the list referred to in the paragraph. 2, or

(2) the taxable person shall cease to be established in the territory of the municipality referred to in paragraph 1. 2

-the taxable person may apply heightened depreciation rates by the end of that year.

4. (repealed).

5. (repealed).

6. (repealed).

7. The Podatnica, in the fiscal year in which they started conducting business activity, subject to the paragraph. 11, as well as small taxpayers, may make one-off depreciation from the initial value of the fixed assets included in the group 3-8 Classification, excluding passenger cars, in the fiscal year in which the funds were entered into records of fixed assets and intangible fixed assets up to the amount not exceeding in the tax year the equivalent of 50 000 euro of the total value of these depreciation write-off.

8. The travelers can make depreciation of the depreciation referred to in the paragraph. 7, not earlier than in the month in which the fixed assets were entered in the records of fixed assets and intangible assets, or apply the rules laid down in art. 22h ust. 4. From the following fiscal year, taxpayers shall write depreciation in accordance with the paragraph. 1 or Art. 22i; sum of depreciation charges, including those made in the first tax year and not included in the cost of obtaining revenues according to art. 22 par. 1, may not exceed the initial value of those fixed assets.

9. In determining the limit referred to in paragraph. 7, no account shall be taken of depreciation from the amount not exceeding 3500 PLN of the initial value of fixed assets and intangible assets referred to in art. 22f par. 3.

10. The aid referred to in paragraph 1. 7, constitutes de minimis aid granted to the extent and under the conditions laid down in the directly applicable Community provisions on aid under the de minimis rule.

11. Paragraph Recipe 7 shall not apply to the taxable person starting the business activity which, in the year of the commencement of that activity, and in the period of two years from the end of the year preceding the year of its commencement, has carried out an economic activity by itself or as a partner of a non-legal person or the business of such a spouse, where there was a property partnership between the spouses at that time.

12. The conversion to the gold of the amount referred to in paragraph 1. 7, shall be done according to the average euro exchange rate announced by the National Bank of Poland on the first working day of October of the year preceding the tax year in which the event referred to in this provision occurred, rounded up to 1000 PLN.

(13) In the case of a non-legal company, the amount of the depreciation limit referred to in paragraph 1 (a) of the amount of the depreciation referred to in 7, refers to the total value of the write-off in accordance with art. 8 on the partners of this company.

Article 22l. [ Depreciation of depreciations from motor vehicles under construction] 1. Depreciation of depreciations from the rolling stock of sea transport under construction, listed in art. 22a (b) In instalments every month, the depreciation rates specified for the rolling stock at the Depreciation Rate List shall be used in instalments every month.

2. The basis for calculating depreciation on the premises of the rolling stock referred to in paragraph 2. 1 shall form part of the contract value referred to in Article 1. 22h ust. 1 point 2, plus further expenditure (advances) for the construction of the facility concerned; these expenses increase the successively basis for depreciation in the month following the month of the incurring of the depreciations.

3. The depreciation of the depreciation referred to in paragraph 1, shall be made by the end of the month in which the given facility of rolling stock has been accepted for use; if there is no conclusion of a contract transferring the ownership of the ordered rolling stock to the shipowner, the shipowner shall be obliged to reduce the costs of obtaining revenues o the depreciation charges made, calculated in accordance with the paragraph. 1 and 2, in the month in which the contract was withdrawing from the contract.

4. Depreciation from the searolling stock accepted for use shall be made in accordance with Article 4 (4). 22i. Sum of depreciation deductions made in accordance with art. 22i and the depreciation referred to in paragraph 2, may not exceed the initial value of a given marine rolling stock facility.

Article 22a. [ Depreciation of amortisation from fixed assets or intangible assets received for unpaid use on the basis of contracts] 1. From fixed assets and intangible assets received for the consideration of the use, in accordance with the agreements concluded on the basis of the regulations on commercialization and privatization, if those agreements result in the right to purchase these measures or values by the beneficiary of the price laid down in the contracts, the taxable persons shall carry out depreciation in accordance with the rules laid down in the Article. 22h ust. 1. Depreciation rates, taking into account Art. 22i and 22m, shall be determined in proportion to the contractual period, with the exception of fixed assets and intangible assets with a shorter depreciation period than the duration of the contract.

2. In the event of the acquisition of fixed assets or intangible assets received for the consideration of the use of the contracts referred to in paragraph 2. 1, before the end of the period for which the contract has been concluded, the taxpayers shall carry out further depreciation write-off from these measures and values, continuing to apply the rules and rates referred to in paragraph. 1.

3. In the event of an extension of the duration of the contract concluded on the basis of the provisions referred to in the paragraph. 1, depreciation rates shall be reduced in proportion to the period of extension of the contract period, with the exception of fixed assets or intangible assets with a depreciation period shorter than the duration of the contract; This rule applies only to depreciation rates made from the following month after the month in which the contract was amended.

4. From fixed assets or intangible assets, transferred for use on the basis of other contracts than those mentioned in the paragraph. 1, depreciation from these components shall be appropriately financed or used in accordance with the rules laid down in Article 3. 22h-22k and art. 22m, taking into account the provisions of Chapter 4a.

5. If contracts other than those referred to in paragraph. 1 refer to fixed assets classified under Group 3-6 Classification and have been concluded for a period of at least 60 months, and in accordance with the provisions of Chapter 4a of depreciation write-off, the taxable person may apply the rules set out in paragraph 1. 1-3.

6. If, in accordance with the provisions of Chapter 4a:

1. depreciation shall be carried out by the beneficiary or

(2) the financing of the write-off of the depreciation is not

-and there shall be a change, expiry or termination of the agreements referred to in paragraph 1. 4 or 5, and therefore shall not be transferred to the beneficiary of the property of fixed assets or intangible assets, the owner taking over these elements of the property shall determine their initial value, in accordance with art. 22g, prior to the conclusion of the first leasing contract, less the repayment of the initial value referred to in Article 1 (2) of the Regulation. 23a (7), and the sum of the depreciation of the depreciation referred to in Article 23a (1). 22h ust. 1 point 1.

Art. 22m. [ Amortisation period for depreciation] 1. Subject to paragraph. 2 and 3 and Article 3 22th paragraph 1-3, the period for depreciating depreciations from intangible assets shall not be less than:

1) from the license (sublicense) to computer programs and from the copyright-24 months;

2) from the licence for the display of films and for the issuance of radio and television programmes-24 months;

3) from the incurred costs of completed development work-12 months;

4) from other intangible assets-60 months.

2. If the resulting contract period of use of the property rights referred to in paragraph 1 In accordance with Article 4 (1) (2), the taxable persons may carry out depreciation periods during the period resulting from the contract.

3. The travelers shall determine the depreciation rates for the individual intangible assets for the entire depreciation period before the beginning of the depreciation.

4. Depreciation of depreciation from the ownership of the cooperative right to the housing unit, the cooperative right to the commercial premises and the right to a single-family house in a housing cooperative shall be carried out at the annual depreciation rate of 2,5%; when determining the initial value of these rights, taxable persons may apply the principle laid down in Article 22g par. 10, with the annual depreciation rate of 1,5% at the time.

Art. 22n. [ Recording of the information for determining the amount of depreciation of the depreciation of the amount of depreciation] 1. The presenters, in accordance with the accounting regulations, the accounts shall be obliged to include in the records of fixed assets and the values of intangible and legal information necessary to calculate the amount of depreciation write-off in accordance with art. 22a-22m.

2. The taxable persons conducting the tax of the book of income and dissent shall be obliged to keep the records of fixed assets and intangible assets, containing, subject to the paragraph. 3, at least:

1) an ordinal number;

2) the date of acquisition;

3) the date of acceptance for use;

4) specify the document stating the acquisition;

5. determination of a fixed asset or intangible asset;

6) the symbol of the classification of fixed assets;

7) initial value;

(8) the depreciation rate;

(9) the amount of the depreciation allowance for the tax year concerned and for the duration of the write-off period, including where the asset has ever been entered in the register (s) and subsequently deleted from it and reintroduced;

10) an updated start value;

11) the updated amount of depreciation write-off;

12) value of improvement increasing the initial value;

13) the date of liquidation and its cause or date of disposal.

3. They are not subject to registration of dwellings, dwellings and ownership of the cooperative right to the dwelling, the cooperative right to the commercial premises, the right to a single-family house in a housing cooperative whose value is the initial shall be determined in accordance with Article 4 22g par. 10.

4. Records on fixed assets and intangible assets shall be entered in the records at the latest in the month of their transfer to use. A later date of entry shall be considered as disclosure of the permanent measure referred to in Article 4. 22h ust. 1 point 4.

5. In the event of a change in the form of taxation, the taxable persons shall, assuming the records referred to in paragraph. 2, they shall include depreciation charges for the period of taxation in the form of a flat-rate income tax or tonnage tax.

6. In the absence of records of fixed assets and of intangible assets and legal values, depreciation charges are not cost-deductible.

Art. 22o. [ Delegations] 1. The Minister responsible for public finance shall determine, by means of the Regulation, the modus and the time limits for updating the valuation of fixed assets referred to in Article 22a, the value of the initial assets referred to in Article 4 22d par. 1, the amount specified in Article 22g par. 10 for the calculation of the initial value of residential buildings or housing units, the unit price of the acquisition of the components and the peripherals referred to in art. 22g par. 17, and the value of the initial fixed assets referred to in art. 22j ust. 1 point 1 lit. a and b if the rate of increase in the price of investment outlays during the three quarters of the year preceding the tax year in relation to the corresponding period of the last year exceeds 10%.

2. The growth rates of investment outlays are announced by the President of the Central Statistical Office at quarterly intervals.

Article 23. [ Expenses not considered as revenue accruing costs] 1. It shall not be considered to be the costs of obtaining revenues:

1. expenditure on:

(a) the acquisition of land or perpetual usualls of land, with the exception of charges for perpetual land use,

(b) acquisition or self-creation other than those referred to in point (b). the fixed assets and intangible assets, including those which are part of the acquired undertaking or its organised parts,

(c) improvement of fixed assets which, in accordance with Article 3 (1) 22g par. 17 increase the value of fixed assets, which is the basis for the calculation of the depreciation

-those expenditure, updated in accordance with separate provisions, less the sum of depreciation deductions referred to in Article 22h ust. However, in determining the income from the payment of the goods referred to in Article 1 (1), point 1 shall be the cost of obtaining income from the payment of the 10 para. Article 1 (8) (d), and where the divestment of goods and rights is payable, is the subject of an economic activity and, in the case of the payment of payment of assets linked to an economic activity, referred to in Article 1 (1), 14 para. 2 (1), irrespective of the time of their incurring;

2. (repealed);

3. (repealed);

4) write-off of passenger car consumption, carried out according to the rules laid down in art. 22a-22o, in the part determined from the value of the car exceeding the equivalent of 20 000 euro converted into gold at the rate of the average euro announced by the National Bank of Poland from the day of the transfer of the car to use;

5) losses in fixed assets and intangible assets in the part covered by the sum of depreciation write-off referred to in art. 22h ust. 1 point 1;

(6) losses resulting from the liquidation of non-fully decommitted fixed assets, where such measures have ceased to be of economic relevance as a result of a change in the nature of the activity;

7) write-downs and contributions to various types of funds created by the taxpayer; however, the cost of obtaining revenues is however:

(a) basic write-offs and contributions to these funds, if the obligation or possibility of their creation in the burden of costs lay down separate statutes,

(b) write-offs and increases which, within the meaning of the provisions on the establishment of the social benefit fund, shall be borne by the employer if the monies equivalent to those write-downs and increases have been paid into the account of the Fund;

8. expenditure on:

(a) repayment of loans (loans), except capitalised interest on these loans (loans), with the fact that the cost of obtaining revenues is the expense of the repayment of the loan (credit) in the event that the loan (credit) was the currency exchange rate of the foreign currency, if:

-the borrower (borrower) in connection with the repayment of the loan (credit) returns the amount of the capital greater than the amount of the loan received (credit)-in the amount of the difference between the amount of the return of the capital and the amount of the loan received (credit),

-the lender (lender) receives cash which is a repayment of the capital less than the amount of the loan granted (credit)-in the amount of the difference between the amount of the loan (loan) and the amount of the capital returned,

(b) repayment of other obligations, including guarantees provided and guarantees,

(c) remission of capital remaining in connection with the creation (acquisition), increase or improvement of the source of revenue;

(9) interest on own capital inserted by the taxpayer in the source of revenue;

(9a) interest on the share of the shareholder of a non-legal entity;

10) the value of the taxpayer's own work, his spouse and minor children, and in the case of doing business in the form of a non-legal person-also of the spouses and young children of the children of the company;

11) donations and casualties of all kinds, with the fact that the cost of obtaining revenues are the cost of manufacturing or the price of the acquisition of the food products referred to in art. 43 par. 1 point 16 of the Act on Tax on Goods and Services, transferred to a public benefit organisation within the meaning of the provisions of the Act on public benefit, intended solely for the purposes of charitable activities carried out by the public organizations;

12) income tax, inheritance tax and donations;

13) one-off indemnities for accidents at work and occupational diseases in the amount determined by the competent minister and an additional insurance premium in the event of a declaration of deterioration of the working conditions;

14) the enforcement costs associated with default;

15) fines and fines decided in criminal proceedings, criminal treasury, administrative and in cases of misconduct and interest on those fines and penalties;

16) penalties, fees and damages and interest on these obligations under the title:

(a) failure to comply with environmental legislation,

(b) the failure to comply with the prescriptions of the competent supervisory and control authorities concerning the safety and health deficiencies of the work;

16a) of the additional product levy referred to in Article 17 para. 2 of the Act of 11 May 2001. about the obligations of entrepreneurs in the management of certain waste and of the product fee (Dz. U. 2007 No. 90, item. 607, 2009 Nr 79, pos. 666 and No. 215, pos. 1664 and 2011 No. 106, pos. 622), with the fact that the cost of obtaining revenues is incurred a product fee referred to in art. 12 (1) 2 of this Act;

16b) an additional charge for the absence of a collection network of vehicles referred to in Article 17 para. 2 of the Act of 20 January 2005. o the recycling of end-of-life vehicles (Dz. U. of 2015 items 140 and 933), with the fact that the cost of obtaining revenues is the incurred fees referred to in art. 14 para. 1 and Art. 28a (a) 1 of this Act, excluding half of the fee fixed in accordance with art. 28a (a) 4 of this Act;

16c) the additional product fee referred to in Article 77 par. 2 of the Act of 11 September 2015. with the used electrical and electronic equipment (Dz. U. Entry 1688), with the fact that the cost of obtaining revenues is incurred the fee referred to in art. 72 par. 2 of this Act;

16d) the additional product fee referred to in Article 42 par. 2 of the Act of 24 April 2009. with batteries and accumulators (Dz. U. Nr. 79, pos. 666 and 2011 Nr 152, poz. 897, Nr. 171, pos. 1016 and No 178, pos. 1060), with the fact that at the expense of obtaining revenues are incurred expenses referred to in art. 37 par. 4, and the fees paid, as referred to in Article 4. 38 par. 2 of this Act;

16e) the additional product fee referred to in Article 37 par. 2 of the Act of 13 June 2013. the economy of packaging and packaging waste (Dz. U. Entry 888), with the fact that the cost of obtaining revenues is incurred the product fee referred to in art. 34 par. 2 of this Act;

17) receivables written out as statute-barred;

(18) interest on late payments for late payments of budgetary receivables and other charges to which the provisions of the Act of 29 August 1997 apply. -Tax Ordinance;

19) contractual penalties and damages for the defects of the delivered goods, works and services performed and the delay in the delivery of the goods free from defects or delay in the removal of defects of the goods or the performed works and services;

20) receivables written off as irrecoverable, with the exception of such uncollectible receivables, which previously on the basis of art. 14 have been engaged as income due and whose irrecoverable amount has been prima facie;

21) write-downs, with the result that the acquisition cost is write-downs of the amount receivable as defined in the Accounting Act, from that part of the claim which was previously classified under Article 3 (1) of Regulation (EC) No 2120ies. 14 to the revenue due, and their irrecoverable amount was prima facie based on the paragraph. 3;

22) reserves, if the obligation to create them in the burden of costs is not due to separate laws; however, they are not at the expense of obtaining reserve revenues created in accordance with the Accounting Act;

23) the costs of representation, in particular incurred on catering services, the purchase of food and beverages, including alcohol;

24) (repealed);

25) (repealed);

(26) the amount of additional annual fees for the failure to build or land the land within a specified period, resulting from the real estate regulations;

27) loans granted, including lost loans;

28) (repealed);

29) the payments referred to in Article 21 (1) 1 and in Art. 23 of the Act on Professional Rehabilitation;

(30) contributions to organisations to which the taxable person's affiliation is not compulsory, with the exception of:

a) payment of taxable persons carrying out economic activity in the field of tourism, recreation, sport and recreation for the benefit of the Polish Tourist Organisation,

(b) contributions to associations of undertakings and employers, acting on the basis of separate statutes, up to a total not exceeding a tax year of the amount corresponding to 0,15% of the amount of the remuneration paid in the preceding year tax, which is the basis for the assessment of social security contributions; if the trader did not pay those wages, the amount of the contributions to the costs of obtaining the income in the tax year may not exceed the amount corresponding to the amount $114;

31) the costs of obtaining revenues from sources of revenues located in the area of the Republic of Poland or abroad, if the income from these sources in general is not subject to taxation or are exempt from income tax;

(32) accrued but unpaid or remitted interest on liabilities, including loans (loans);

33) interest, commissions and exchange rate differences on loans (loans) increasing the cost of investments during the period of implementation of these investments;

(34) losses from the payment of the payment of the claim, unless the claim has previously been based on an article. 14 has been engaged as a revenue due;

35) (repealed);

(36) expenditure incurred in respect of workers in the use of their cars for the purpose of their activities:

(a) in order to make a business trip (long-distance driving) in excess of the amount determined at the application of the rates for one kilometre of course of the vehicle,

(b) in local driving, in excess of the amount of the monthly lump sum, or in excess of the rates for one kilometre of the vehicle run,

specified in separate provisions issued by the competent minister;

37) social security contributions and the Labour Fund and other special-purpose funds set up on the basis of separate laws-from prizes and bonuses paid in cash or securities from income after income tax;

(38) expenditure on the acquisition or acquisition of shares or contributions to cooperatives, shares (shares) and securities, as well as expenditure on the acquisition of capital fund shares; however, such expenditure shall be at the expense of obtaining revenue from the the payment of such shares (shares) and securities, including the redemption by the issuer of the securities, and the repurchase or redemption of the equity fund shares, subject to paragraph (1) 3e;

(38a) expenditure relating to the acquisition of derivative financial instruments, pending the exercise of the rights deriving from those instruments, or the resignation of the rights deriving from those instruments, or their payment of their payment, in so far as such expenditure, as appropriate, is to art. 22g par. 3 and 4, they shall not increase the initial value of the fixed asset and the intangible fixed assets;

(38b) interest paid and commissions on credit for which securities are acquired, shares (shares) or financial derivatives, in proportion to that part of the credit which has not been spent on the acquisition of those securities securities, shares (shares) or derivative financial instruments;

(38c) expenses incurred by the partner for the acquisition or acquisition of shares (shares) transferred to the acquiring company by means of an exchange of shares; these expenses represent the cost of obtaining the income in the case of the paid divestment or redemption received for them shares (shares) of the acquiring company, as determined in accordance with point 38 and Article 22 par. 1f

39) (repealed);

(40) remitted loans, if their remission is not related to restructuring proceedings or bankruptcy proceedings;

41) waived claims, with the exception of those previously on the basis of art. 14 have been contracted as revenues receivable;

(42) the employer's expenditure on social activity, as referred to in the provisions on the social welfare fund; however, the income of the employer is to be paid in accordance with the provisions of the social welfare fund, and the costs referred to in art. 22 par. 1p point 2;

43) tax on goods and services, with the fact that it is at the expense of obtaining revenues:

(a) input tax:

-where the taxable person is exempt from the tax on goods and services or has acquired goods and services for the manufacture or resale of goods or services exempted from the tax on goods and services,

-in that part where, in accordance with the provisions of the goods and services tax, the taxable person is not entitled to a reduction in the amount or refund of the tax on goods and services-if the input tax on goods and services does not increase the value of the fixed asset, or the intangible and legal value,

(b) tax due:

-in the case of the importation of services and intra-Community acquisitions of goods, if it does not constitute an input tax within the meaning of the provisions on the tax on goods and services; however, the cost of obtaining the revenue shall not, however, be a tax due in part the amount of the tax on the acquisition of those goods and services which could constitute input tax within the meaning of the provisions on tax on goods and services,

-in the case of transfer or consumption by a taxable person of goods or services for representation and advertising, calculated in accordance with separate provisions,

-from free of charge to the goods transferred, calculated in accordance with separate provisions, where the sole condition for their transfer is the prior acquisition by the receiving goods or services from the transferor in a given quantity or value,

(c) the amount of the goods and services tax, not included in the initial value of fixed assets and intangible assets, which are amortised in accordance with the provisions of Article 4 (1) of the EC 22a-22o, or concerning other things or rights other than permanent or intangible assets subject to that depreciation, in the part in which the reduction in the tax deducted in accordance with the the provisions of the Act on Tax on Goods and Services;

44) losses incurred as a result of the non-exemption from excise duty of excise goods and excise duty on these losses;

45) write-off from the consumption of fixed assets and intangible assets carried out, according to the rules laid down in art. 22a-22o, from that part of their value, which corresponds to the expenditure incurred on the acquisition or production of such funds or intangible assets, deducted from the taxable amount of income tax, or returned to the a taxable person in any form;

45a) depreciation of depreciation from the initial value of fixed assets and intangible assets:

(a) acquired free of charge, with the exception of those acquired by inheritance or donations, if:

-the acquisition does not constitute income for free receipt of goods or rights, or

-the revenue from that title shall be exempt from income tax, or

-the acquisition is a revenue from which the tax collection has been abandoned on the basis of separate provisions,

(b) if, before 1 January 1995, were acquired but not included in fixed assets or intangible assets,

45b) depreciation from the initial value of intangible assets transferred to a non-legal entity in the form of a non-monetary contribution, equivalent to the information obtained in connection with knowledge in the field of industrial, commercial, scientific or organisational (know-how);

46) of expenditure incurred in the cost of obtaining revenue, subject to point 36, for use not entered in the records of fixed assets of a passenger car, including the ownership of the person operating the activity economic activity, for the purposes of the business activity of the taxpayer-in part exceeding the amount resulting from multiplying the number of kilometres of the actual course of the vehicle and the rate for 1 km of mileage, determined by the separate provisions issued by the the competent minister; in order to determine the actual course of the car the taxpayer is which is required to keep records of the vehicle;

47) personal car insurance premiums in excess of their proportion determined in the proportion in which the equivalent of 20 000 euro is left, converted into gold at the foreign exchange rate announced by the National Bank Polish from the day of conclusion of the insurance contract in the value of the car adopted for insurance purposes;

48) losses incurred as a result of the loss or liquidation of cars and the cost of their post-accident repairs, if the cars were not covered by voluntary insurance;

(49) expenditure incurred on the purchase of a successively consumable assets of an undertaking which are not in accordance with separate provisions for fixed assets-where it is established that these components are not used for the purpose of their business activities, but serve the personal purposes of the taxpayer, employees or other persons, or without justification are outside the company's seat;

50) sanction fees which, according to separate regulations, are subject to the payment to the state budget or budgets of local government units;

51) the cost of maintaining the social facilities, in part covered by the share of the fund of social benefits;

52) the value of the subsistence allowances of persons carrying out an economic activity and the persons cooperating with them-in part exceeding the amount of subsistence allowances due to employees, as defined in the separate provisions issued by the competent Minister;

53) (repealed);

54) losses (costs) incurred as a result of the loss of payments made (advance payments, zadatków) in connection with the non-performance of the contract;

55) unpaid, undated or not placed at the disposal of withdrawals, benefits and other receivables from the titles specified in Art. 12 (1) 1 and 6, art. 13 points 2 and 4 to 9 and in Article 18, cash benefits for the holding of graduation practices, referred to in the Act of 17 July 2009. with graduation practitioners (Dz. U. No 127, item. 1052), as well as cash benefits from social insurance paid by the job establishment, subject to art. 22 par. 6b;

55a) not paid to the Social Insurance Institution of contributions, subject to point 37 and to Article 3. 22 par. 6bb, as defined in the Act of 13 October 1998. the social security scheme, in part financed by the contributor of contributions;

55b) due, paid, made or put at the disposal of payments, benefits and other claims on the titles referred to in art. 12 (1) 1 and Art. 13 points 2, 5 and 7-9 to a foreigner who during the period of the provision of work or exercise in person his activities in the territory of the Republic of Poland did not possess valid, required by the separate provisions, the document entitling to stay on the territory of the Republic of Poland, as well as the contributions for these receivables in the part financed by the payer of contributions and cash benefits from social security paid by the work establishment to the foreigner;

56) expenditure and costs directly financed by the revenue (revenue) referred to in art. 21 (1) 1 points 46, 47a, 47d, 116, 122, 129, 136 and 137;

57) the contributions paid by the employer for the concluded or renewed insurance contracts for employees, with the exception of the risk agreements referred to in Chapter I of Groups 1, 3 and 5 and in Section II of Groups 1 and 2 of the Annex to the Act of 11 September 2015 about insurance and reinsurance activities (Dz. U. Entry 1844), if the entitled to receive the benefit is not the employer and the insurance contract for a period of 5 years, counting from the end of the calendar year in which the contract was concluded or renewed, excludes:

(a) payment of the amount constituting the value of the withdrawal,

(b) the possibility of incurring obligations under a contract of rights under the contract,

58) the contributions to health insurance, paid in the fiscal year by the taxpayer in accordance with the provisions on health care benefits financed from public funds;

59) the additional charge issued by the Social Insurance Institution on the basis of the regulations on the social security system;

60) (repealed);

61) incurred expenses and the values of the transferred goods, rights or services rendered, resulting from activities which cannot be the subject of a legally effective contract, in particular in connection with the commission of the offence referred to in art. 229 of the Act of 6 June 1997. -Penal Code (Dz. U. Nr. 88, pos. 553, of late. zm.);

62) tax on the extraction of certain copalin.

63) special hydrocarbon tax.

2. For the claims referred to in paragraph 1. In accordance with Article 18 (1) (b), the following shall be deemed to be uncollectibility:

(1) an order of irrevocability, recognised by the creditor as corresponding to the factual, by the competent authority of enforcement proceedings, or

2. the order of the court of:

(a) to refuse an application for a declaration of bankruptcy where the property of the defaulted debtor is not sufficient to meet the costs of the proceedings or only suffice to satisfy those costs, or

(b) the closure of insolvency proceedings, where the circumstances referred to in point a, or

(3) a protocol drawn up by the taxable person, stating that the expected procedural and enforcement costs relating to the recovery of the claims would be equal to or higher than the amount of the claim.

3. Incheability of receivables, in the case referred to in paragraph. In particular, point 21 shall be deemed to be prima facie, in particular where:

1) the debtor has died, has been deleted from the Central Register and Information on Economic Activity, put into liquidation or has been announced bankrupt or

2) the restructuring proceedings have been opened or an application has been submitted for approval of the agreement in the procedure for approval of the arrangement referred to in the Act of 15 May 2015. -Restructuring law, or settlement proceedings have been initiated within the meaning of the rules on financial restructuring of undertakings and banks, or

3) the claim has been adjudicated by the final judgment of the court and referred to the way of enforcement proceedings, or

4) the claim is challenged by the debtor, by way of court action.

3a. (repealed).

3b. The paragraph rule. 1 point 46 does not apply to passenger cars used on the basis of a leasing contract referred to in art. 23a (1).

3c. Paragraph Recipe 1 point 43 (a) c shall apply mutatis mutandis in the event of a change in the right to a reduction in the amount of tax due by the amount of input tax referred to in the provisions of the Act on Tax on Goods and Services.

3d. Paragraph Recipe Paragraph 1, point 55a shall apply mutatis mutandis, subject to paragraph 1. 1 point 37 and art. 22 par. 6bb, to the contributions to the Labour Fund and the Guarantee Fund Guarantee Fund.

3e. Provision of the paragraph. 1 point 38 of the sentence after a semicolon does not apply when converting units of a sub-fund into units of another sub-fund of the same investment fund with separate subfunds made on the basis of the Act of 27 May 2004. o Investment Funds.

4. Whenever in the mouth. 1 is referred to at the rate of one kilometre of the vehicle mileage, it shall be understood by the rate specified for passenger cars, taking into account the engine capacity accordingly.

5. The gear of the vehicle referred to in paragraph. 1 points 36 and 46 shall, except in the case of a lump sum, be documented in the records of the course of the vehicle confirmed by the taxable person at the end of each month. The person using the vehicle shall be obliged to keep records of the vehicle's mileage. In the absence of such records, the expenses incurred by the taxable person for the use of cars for the purposes of the taxable person do not constitute the cost of obtaining revenue.

6. The Minister responsible for public finance will determine, by way of regulation, the maximum amount of payments made by entrepreneurs operating in the field of tourism, recreation, sport and recreation, The Polish Tourist Organisation, which is considered to be the cost of obtaining revenues.

7. The navigation of the course of the vehicle referred to in paragraph. 5, should include at least the following data: name, first name and address of residence of the person using the vehicle, vehicle registration number and engine capacity, next number of the entry, date and destination of departure, description of the route (from where), the number actually travelled kilometres, the rate per 1 km of mileage, the amount resulting from the multiplication of the number of kilometres actually travelled and the rate per 1 km of mileage and the signature of the taxable person (employers) and his data.

8. Paragraph Recipe 1 point 38b shall apply only in the determination of the income referred to in Article 1. 24 ust. 5 pt. 1 and art. 30b (b) 2 points 1 to 4.

Chapter 4a

Taxation of the parties to the leasing contract

Art. 23a. [ Definitions] Whenever you are in a chapter, you are talking about:

1) a leasing contract-this is understood by the contract named in the Civil Code, as well as any other contract under which one of the parties, hereinafter referred to as "the funding", shall give a fee for the consideration of the use or use and the collection of the benefits under the conditions laid down in the the law of the other party, hereinafter referred to as the 'beneficiary', which is liable to be amortised fixed assets or intangible assets as well as land and the right of perpetual usualor of land;

2. the basic period of the leasing contract-shall mean the time marked for which the contract has been concluded, excluding the time for which it may be extended or abbreviated; in the event of a change of the party or parties to that contract, the basic period of the contract shall be considered to be for retained, where other provisions of the agreement have not changed;

(3) depreciation allowances-this shall be understood by depreciation write-offs made only in accordance with the provisions of Article 3 (3). 22a-22m, taking into account art. 23;

(4) the normative depreciation period shall be understood as follows:

(a) fixed assets-the period during which depreciation charges resulting from the application of the depreciation rates laid down in the Depreciation of Depreciation Rate List shall be equal to the initial value of the fixed assets,

(b) intangible assets-the period fixed in art. 22m;

5. the actual net value shall be understood to mean:

(a) the initial value of fixed assets or intangible assets updated in accordance with the separate provisions, less the sum of depreciation write-off referred to in Article 22h ust. 1 point 1,

(b) the value referred to in Article 22th paragraph 6;

6) net hypothetical value-this is understood by the initial value determined in accordance with art. 22g reduced by:

(a) depreciation charges calculated on the basis of the rules laid down in the Article. 22k ust. 1 having regard to the coefficient 3-for fixed assets,

(b) depreciation charges calculated using three times the depreciation periods referred to in point 4 (1) (b) (b) (b) (b) (b) ( (b) in relation to intangible assets;

7) repayment of the initial value-this is understood by the fact obtained by the funding in the fees fixed in the lease agreement the equivalent of the initial value of fixed assets or intangible assets, determined in accordance with art. 22g, in the basic period of the leasing contract; this repayment shall not be adjusted by the amount paid to the beneficiary referred to in Article 4. 23d or art. 23h.

Article 23b. [ Funding Revenue] 1. The fees laid down in the leasing contract, incurred by the beneficiary in the basic period of the contract for the use of fixed assets and intangible assets constitute the funding revenue and, as appropriate, in the case referred to in point 1, the cost of receiving the receiving revenue, subject to paragraph (a). 2 and 3, if:

(1) a leasing contract, where the beneficiary is not mentioned in point 2, has been concluded for a period of time which represents at least 40% of the normal depreciation period if the subject matter of the leasing contract is amortised by depreciation movable or intangible assets or has been concluded for a period of at least 5 years, if the subject matter is subject to depreciation of immovable property;

2) a leasing contract, where the beneficiary is a natural person not pursuing an economic activity, has been concluded for the time marked;

3) the sum of the fixed fees in the leasing contract referred to in points 1 or 2, less the due tax on goods and services, shall correspond at least to the initial value of fixed assets or intangible assets, and in the case of conclusion by the financing of the next contract of lease of a fixed or intangible asset which is previously the subject of such a contract shall be at least its market value on the date of the conclusion of the next leasing contract; the provision of Article 4 (1) of the Regulation shall be that of the date 19 shall apply mutatis mutandis.

2. If the financing on the day of the conclusion of the leasing contract benefits from the exemption in income tax due on the basis of:

1. 6 of the Act of 15 February 1992. o corporate income tax (Dz. U. of 2011 r. No. 74, item. 397, from late. zm.),

2) the provisions on special economic zones,

3) art. 23 and 37 of the Act of 14 June 1991. about companies with foreign participation [ 22] (Dz. U. 1997 r. Nr 26, pos. 143, of 1998 Nr 160, pos. 1063 and 1999 Nr 49, poz. 484 and No. 101, pos. 1178)

-the tax rules referred to in Article 4 shall apply to that agreement. 23f-23h.

3. In the case of a funding which is a non-legal person, the restrictions referred to in paragraph 1 shall be provided for in paragraph 1. 2, they also concern the shareholders of those companies.

Art. 23c. [ Revenue from sale of fixed assets or intangible assets] If after the expiry of the basic period of the lease agreement referred to in Article 23b ust. 1, the financing shall transfer to the beneficiary the ownership of fixed assets or intangible assets subject to the contract:

1) the revenue from the sale of fixed assets or intangible assets is their value expressed in the price specified in the sales contract; if, however, the price is lower than the hypothetical net value of the fixed assets or the value of the intangible and legal, that income is determined at the level of the market value according to the rules laid down in art. 19;

2) at the expense of obtaining income in determining the income from the sale is the actual net value.

Art. 23d. [ Amount received by the accessor] 1. If after the expiry of the basic period of the lease agreement referred to in art. 23b ust. 1, the financing transfers to a third party the property of the fixed assets or intangible assets covered by that contract, and pays the beneficiary of the repayment of their value to the agreed amount-in determining the proceeds from the sale the provisions of Article 1 (2) of the Regulation shall apply 14, art. 19, art. 22 and art. 23.

2. The amount paid to the beneficiary, in the case referred to in paragraph 1. 1, it shall be the cost of obtaining the financing revenue on the day of payment up to the difference between the actual net value and the hypothetical net value.

3. The amount received by the beneficiary, in the case referred to in paragraph. 1, constitutes his income on the day of its receipt.

Art. 23e. [ Charges agreed by the parties to the contract] 1. If after the expiry of the basic period of the lease agreement referred to in art. 23b ust. In accordance with Article 1 (1), the financing shall give the beneficiary the use of fixed or intangible assets which are the subject of that agreement, the financing revenue and the cost of the beneficiary's income, respectively, for the fees paid by the beneficiary. the page of this agreement.

2. If after the expiry of the basic period of the lease agreement referred to in art. 23b ust. In accordance with Article 1 (1) (2), the financing provider shall grant the beneficiary to the continued use of the fixed or intangible assets covered by that agreement, the financing revenue shall be the charges fixed by the parties to that agreement, including, where they depart significantly from the the market value.

Art. 23f. [ Exclusion of payment of fees to funding revenues] 1. To the funding revenue, subject to the paragraph. 3, and the fees referred to in Article shall not be included in the cost of the beneficiary's income. 23b ust. 1, in the part constituting the repayment of the initial value of fixed assets or intangible fixed assets, if the following conditions are met:

1) the lease agreement has been concluded for the time marked;

2) the sum set in the leasing contract, less the due tax on goods and services, corresponds at least to the initial value of fixed assets or intangible assets, and in the case of concluding by the financing of the next contract the leasing of a fixed or intangible asset that was previously the subject of such a contract corresponds at least to its market value on the date of the conclusion of the next leasing contract; the provision of Article 4 (1) of the Regulation. 19 shall apply mutatis mutandis;

3. the contract shall contain a provision that, during the basic period of the leasing contract:

(a) depreciation shall be carried out by the beneficiary where he is not the person referred to in (b), or

(b) the sponsoring person shall refrain from making any depreciation, where the beneficiary is a natural person who does not have an economic activity.

2. If the amount of the repayment of the value of fixed assets or intangible assets falling on individual charges is not specified in the leasing contract, it shall be determined in proportion to the duration of that contract.

3. The funding revenue shall include the fees referred to in Article 3. 23b ust. 1, obtained from all leasing contracts concluded by the funding relating to the same fixed or intangible asset, in a part exceeding the repayment of the initial value determined in accordance with the provisions of Article 4 (1) of the Regulation. 22g.

Art. 23g. [ Transfer of ownership of fixed assets or intangible assets] 1. If the conditions referred to in art are fulfilled. 23f ust. 1, and after the expiry of the period of the basic period of the leasing contract, shall transfer to the beneficiary the ownership of fixed assets or intangible assets subject to the contract:

1) the revenue from the sale of fixed assets or intangible assets is their value expressed in the price specified in the sales contract, also when it departs significantly from their market value;

2. the costs of obtaining revenue shall not include the expenditure incurred by the funding for the acquisition or production of fixed assets or intangible assets covered by the leasing contract; whereas, however, the cost of such expenditure shall not be included in the expenditure incurred by the financing of the contract. less the repayment of the initial value referred to in Article 23a (7).

2. If the conditions referred to in the Article are fulfilled. 23f ust. 1, and after the expiry of the period of the basic period of the leasing contract, it shall grant the beneficiary to the continued use of fixed or intangible assets which are the subject of the contract, the financing revenue and correspondingly the cost of the acquisition of the proceeds. the use of the fees established by the parties, also when they deviate significantly from the market value.

Art. 23h. [ Transfer of ownership to a third party] 1. If the conditions referred to in art are fulfilled. 23f ust. 1, and after the expiry of the basic period of the leasing contract, the funding shall transfer to the third person the property of the fixed assets or intangible assets covered by the contract and shall pay the beneficiary of the repayment of their value agreed upon amount:

1. in determining the revenue from the sale, the provisions referred to in Article 1 shall apply. 14 and art. 19;

2. the costs of obtaining revenue shall not include the expenditure incurred by the funding for the acquisition or production of fixed assets or intangible assets covered by the contract; however, the expenditure shall be reduced by the amount of the expenditure incurred by the financing of the contract. the repayment of the initial value referred to in Article 23a (7).

2. The amount paid to the beneficiary shall be the cost of obtaining the funding of the funding and shall be the recipient's income on the day of receipt.

Art. 23i. [ Transfer of land after the expiry of the basic period of the lease agreement] 1. If the subject of a lease agreement concluded for the time is marked by land or the right of perpetual usuem of land, and the sum of the fees to be fixed shall correspond to at least the value of the land or the right of perpetual usuem of land equal to the expenditure on them the acquisition, for the funding of the funds and for the cost of obtaining the income of the beneficiary, does not include the charges fixed in that contract incurred by the beneficiary in the basic period of that contract for the purpose of using the contract, in part That value is the repayment of this value; 23f ust. 2 shall apply mutatis mutandis.

2. If, after the expiry of the basic period of the contract, the funding leases transfers to the beneficiary or third party the ownership of the land or the right of perpetual usuem of the land subject to that agreement, or gives it to the beneficiary for further use, to determine the revenues and expenses of obtaining the revenues of the parties to the contract the provisions 23g and art. 23h shall apply mutatis mutandis.

Art. 23j. [ Determination of price in the lease agreement] 1. If the leasing contract has been determined the price at which the beneficiary is entitled to acquire the subject of the contract after the end of the basic period of the contract, this price shall be included in the sum of the fees referred to in art. 23b ust. 1 point 3 and art. 23f ust. 1 point 2.

2. To the sum of the fees referred to in paragraph. 1, do not include:

(1) payments to the funding for the additional benefit, provided that they are separate from the leasing charges;

2) taxes in which the obligation to tax a pregnancy on the financing of property or possession of fixed assets under the leasing contract, and the premiums for the insurance of those fixed assets, if in the leasing contract it is reserved that the beneficiary will bear the burden of these taxes and contributions irrespective of the use charges;

(3) the deposit referred to in the leasing contract paid to the sponsoring service.

3. The cautions referred to in paragraph 1. Article 2 (2) (3) does not qualify for the financing revenue and shall not be included in the cost of obtaining the recipient's revenue.

Art. 23k. [ Transfer of receivables to a third party] 1. If the funding has transferred to a third party the claims on the fees referred to in art. 23b ust. 1, and not transferred to a third party property of the object of the leasing contract:

1. the amounts paid by a third party for the transfer of the claim shall not be included in the funding revenue;

2) at the expense of obtaining the funding proceeds is paid to a third party discount or remuneration.

2. In the case referred to in paragraph. 1, the fees charged by the beneficiary to a third party shall constitute the financial income on the day of the due payment.

Art. 23l. [ Application of provisions of the Act] For the taxation of the parties to a contract concluded for an indeterminate period or for a period of time marked but not satisfying the conditions laid down in Article 4 (1) 23b ust. 1 point 3 or art. 23f ust. 1, or Art. 23i ust. 1, the provisions referred to in Article 1 shall apply. 11, art. 22 and art. 23, for lease and lease contracts.

Chapter 5

Specific rules for determining income

Article 24. [ Determination of taxable income] 1. The taxable persons who keep the accounts, the income from economic activity shall be the income shown on the basis of properly conducted books, reduced by revenue free of tax and increased by expenditure not constituting the cost of obtaining revenue, previously included in the cost of obtaining revenue.

2. taxable persons who achieve income from economic activities and who carry out income books and income outings shall be the difference between income within the meaning of Article 3 (1) of the basic Regulation. 14 and the cost of obtaining an increase of the difference between the value of the remanent of the final and the initial commercial goods, basic and auxiliary materials (raw materials), semi-finished products, production in progress, finished products, shortages and waste, if the value of the the final remanent is higher than the value of the initial remanent, or reduced by the difference between the value of the original and the final remanent, if the value of the initial remanent is higher. Income from the payment of the payment of the assets referred to in Article 14 para. Article 2 (1), which is used for the purpose of economic activity or of special agricultural production, is the revenue from the payment of the assets referred to in Article 3 (1) (a) of the Regulation. 14 para. Article 2 (1) (a) of Article 2 (1) (a) of Article 2 (1) (a) of Article 2 (2) (a) of Article 2 (1) (b)

1) the initial value shown in the records of fixed assets and intangible assets, subject to point 2, plus the sum of the depreciation write-off referred to in art. 22h ust. 1 point 1, carried out from those measures and values or

2) the value resulting from the document stating the acquisition of the cooperative's ownership of the right to the utility premises or the participation in such a law whose initial value for the purposes of the depreciation of depreciation was determined in accordance with art. 22g par. 10, plus the sum of the depreciation write-off referred to in Article 22h ust. 1 point 1, made from that right or participation in such law.

3. (repealed).

3a. In the event of the liquidation of economic activities or of the special agricultural production departments, including those carried out in the form of a non-legal entity, or the occurrence of an accomplice of such a company, a list of assets shall be drawn up for the date of the following: the winding-up of economic activity or of the special agricultural production departments or on the date of the partnership with such a company. The list should include at least the following data: the order number, the term (name) of the asset, the date of acquisition of the asset, the amount of the expenditure incurred on the acquisition of the asset, and the amount of the expenditure incurred on the acquisition of the asset assets included in the acquisition cost, the initial value, the depreciation method, the sum of depreciation write-off and the amount of cash paid to the shareholders in respect of a non-legal person's share of the company's date of day the occurrence or liquidation.

(b) Income from the payment of the assets referred to in Article 3 (3) (b). 14 para. Point 17 (a) is the difference between the proceeds of the payment of the disposal and the expenditure on the acquisition of the transferable components not included in the cost of obtaining revenues in any form.

(3c) Income from the presence of an associate of a non-legal person in the event of receipt of cash is the difference between the income of that company, as determined in accordance with Article 3 (1) of the Regulation. 14, and the expenditure on the acquisition or the acquisition of the right to a participation in such a company.

3d. Income from the paid disposal other than the cash components of the assets received by a partner of a non-legal entity for the occurrence of such a company or from the title of liquidation is the difference between the income obtained from their repayable disposals and expenditure incurred on their acquisition or creation, not included in any form whatsoever for the costs of obtaining the revenue by the partner or company; the provisions of Article 1 22 par. 8a shall apply mutatis mutandis.

3e. The provisions of the paragraph. 3c and 3d shall apply mutatis mutandis in the event of receipt by the applicant of a company which is not a legal person at the same time as cash and other assets.

3f. The list referred to in paragraph 1. 3a shall also be drawn up on the date of conversion of a trader who is a natural person in a single capital company.

4. The income (loss) of the special agricultural production departments is the difference between the income for the conduct of those divisions and the costs incurred, plus the value of the animal stock increase at the end of the tax year as compared to the the state at the beginning of the year and less the value of the loss in this flock during the tax year. Income from special agricultural production departments, where the taxable person does not carry out the accounts referred to in Article 15, the estimated income from the specific area of the crop or livestock unit referred to in Annex No 2 shall be determined using the standard of estimated income.

4a. The estimate of the annual income referred to in paragraph 1. 4, shall apply from the units of area of cultivation or other units of production referred to in column 3 of Annex No 2, except that in the case of:

1) crops in glasshouses and foil tunnels-from 1 m ² the total area calculated according to the internal length of the walls;

2) mushroom crops and their mushroom mushrooms-from 1 m ² the area occupied under these crops;

3. poultry hatcheries-from 1 piece of chicks obtained from the hatchery;

4) laboratory animals-from 1 piece of animals sold-on the basis of concluded contracts for laboratory needs, research and scientific experiments, analyses and tests carried out in laboratories, as well as control of technological processes;

5. breeding and rearing of animals listed under the lp 15 lit. b-h of Annex No 2-from 1 art of animals sold;

6) breeding aquarium fish-from 1 dm ³ the volume of the aquarium, calculated according to the internal length of the edges.

4b. If the size of the special agricultural production units exceeds the quantities set out in Annex 2, the taxable income of the entire crop area or of all units of production shall be taxed.

If, during the annual production cycle on the same surface, different crops are carried out on the same area for which different estimates of income are determined, the yield per crop type shall be calculated, subject to paragraph (a). 4e, applying the relevant standard to it, in proportion to the number of months in which such cultivation was carried out, including the period of preparation for the production of that crop.

4d. Paragraph Recipe 4c shall also apply in the event of the commencements or cessation of the specific agricultural production departments during the year.

4e. Non-heated glasshouses shall be subject to an annual standard regardless of the period and type of crop.

5. The income (revenue) from the participation in the profits of legal persons is the income (revenue) actually obtained from this participation, including:

1) income from redemption of shares (equations);

1a) the income from the reduction of the share of the shareholder in the company referred to in Art. 5a point 28 (a) c or d that follows in a different way than that set out in point 1;

(1b) income from the presence of a partner from the company referred to in Article 5a point 28 (a) c or d that follows in a different way than that set out in point 1;

2. (repealed);

3) the value of the property received in connection with the liquidation of the legal person or company;

4) income earmarked for the increase in share capital and, in cooperatives, the income earmarked for the increase in the share fund and the income equivalent to the amounts transferred to that capital (the fund) from other capital (funds) companies or cooperatives;

5) dividends from shares submitted by members of employees of pension funds in quantitative accounts;

6) in the case of merger or division of companies-cash payments received by the shareholders (shareholders) of the acquired company, of the combined or shared companies;

(7) in the case of division of companies, if the assets taken over as a result of the division, and by the partial division of the assets remaining in the company, do not constitute an organised part of the undertaking-set at the date of distribution of the nominal excess the value of the shares (shares) allocated in the acquiring company or newly established over the cost of the acquisition or the transfer of shares (shares) in the company divided, calculated in accordance with art. 22 par. 1f or Art. 23 (1) 1 point 38; if the division of the company takes place by a division, at the expense of obtaining the income is the value or the amount of the expenses incurred by the shareholder (shareholder) on the acquisition or acquisition of shares (shares) in the divided company, determined in such the proportion in which the nominal value of the annihilated shares (shares) in a company is divided into the nominal value of the shares (shares) before the division;

8) the value of the undivided profits in the company and the value of the profit transferred to other capital than the share capital in the company converted-in the case of transformation of the company into a non-legal person; the revenue shall be determined on the date of conversion;

(9) interest on the share of capital paid to the partner by the company referred to in Article 9. 5a point 28 (a) c or d.

5a. The income from the transfer of shares submitted in the quantitative account of a member of the occupational pension fund to the assets of that fund is the difference between the value of those shares on the date of transfer, measured according to the valuation rules of the assets pension funds, and at the cost of acquiring these shares.

5b. (repealed).

5c. (repealed).

5d. The income referred to in paragraph 5. Article 5 (1) is surplus of the revenue received in connection with the waiver of the costs of obtaining the revenue calculated in accordance with the Article. 22 par. 1f or 1g, or 1f, or art. 23 (1) In the event of a loss or donation, the cost of obtaining the income shall be the expenditure incurred by the deceased or the donor to the acquisition of those shares or shares.

5e. The income referred to in paragraph 1 shall be made. 5 points 1a or 1b, there is a surplus of the revenue received in connection with the reduction of the company's participation in the company referred to in Art. 5a point 28 (a) c or d, or with the occurrence of such a company, over the costs of obtaining the revenue calculated in accordance with art. 22 par. 1f or Art. 23 (1) 1 point 38.

6. Income from the payment of the goods referred to in Article 6 (1). 10 para. Point 8 (d), if the proceeds of the paid divestment do not constitute an income from an economic activity, there is a difference between the revenue obtained from the payment of the goods and the cost of their acquisition, reduced by the value of the expenditure incurred in time holding things.

7. The Minister responsible for public finances in agreement with the Minister responsible for agriculture, starting with the fiscal year 2002, shall announce by way of regulation the estimates referred to in paragraph 1. 4, changing them annually to the extent corresponding to the index of the price of the agricultural production of agricultural production, announced by the President of the Central Statistical Office in the Official Journal of the Republic of Poland "Monitor Polski".

8. In the case of merger or division of companies, subject to the paragraph. 5 points 7 et sep. 8d, the income (revenue) of the shareholder of the acquired or divided company, constituting the surplus of the nominal value of the shares (shares) allotted by the acquiring company or newly established over the expenses on the acquisition (share) of the shares in the company being taken over or shared, is not subject to taxation at the time of merger or division of companies; when determining the income from the consideration of the transfer of the shares (shares) of the acquiring company or the newly established partner, it shall determine the cost of obtaining revenue on the basis of:

1. 22 par. 1f-if the shares (shares) in the company being acquired or shared are included in exchange for a non-cash contribution;

2. Article 23 (1) 1 point 38-if the shares (shares) in the company being acquired or divided were acquired or covered by a cash contribution;

3. the amount of the expenditure on the acquisition or acquisition of shares (shares) of the company divided, determined in accordance with points 1 or 2, in the proportion in which the nominal value of the annihilated shares (shares) in the divided company remains in that partner's value the nominal shares (shares) before the division; the remaining part of the amount of these expenses shall be the cost of obtaining the proceeds from the payment of the transfer of shares (shares) of companies divided by the divisizing.

8a. If a company acquires from a shareholder of another company the shares of that other company and in exchange for the shares (shares) of that other company it transfers to its partner its own shares (shares) or, in exchange for the shares (shares) of that other company, transfers the partner of that other company's own shares (shares) together with a cash payment of not more than 10% of the nominal value of the shares (shares) and, in the absence of a nominal value, of the market value of the shares (shares), and if, in the case of acquisition result:

1) the acquiring company will acquire the absolute majority of voting rights in the company, whose shares (shares) are acquired, or

2) the acquiring company, having an absolute majority of voting rights in a company whose shares (shares) are acquired, increases the number of shares (shares) in that company

-the income does not include the value of the shares (shares) transferred to the partner of the other company and the value of the shares acquired by the company, provided that the entities participating in the transaction are subject to the Member State of the Union A European or other country belonging to the European Economic Area, taxation on the whole of its income, irrespective of the place where it is achieved (share exchange).

8b. Paragraph Recipe 8a shall apply if:

1) the acquiring company and the company whose shares (shares) are acquired, are entities listed in Annex No. 3 to the Act or are companies subject to income tax on the whole of their income, regardless of the place of their attainment, in a Member State other than the Member State of the European Union of the European Economic Area, and

2. the partner is a taxpayer of income tax and the shares (shares) they make constitute a non-monetary contribution intended in whole or in part for the increase in the share capital of the acquiring company.

8c. Paragraph Recipe 8a shall also apply in the event of more than one transaction of acquisition of shares (shares) carried out for a period not exceeding six months from the month in which the first acquisition occurred, if, as a result of those acquisitions, the the transactions are fulfilled by the conditions set out in that provision.

8d. The provisions of the paragraph. 5 points 6 and 7 and paragraph 7 8 shall also apply to the revenue obtained from the companies listed in Annex No 3 to the Act.

9. (repealed).

(10) If the taxable person makes the payment of securities purchased at different prices for consideration and it is not possible to determine the purchase price of the securities to be disposed of, the principle that each divestment is to be determined shall apply in the determination of the proceeds of such disposal. refers to the securities acquired at the earliest. The principle referred to in the first sentence shall be applied separately for each securities account.

11. Income constituting a surplus between the market value of the shares covered (acquired) by the persons entitled under the resolution of the general meeting and the expenses incurred on their coverage (acquisition) is not subject to tax at the time of the acquisition (acquisition) these shares. The principle set out in the first sentence shall apply, mutatis mutandis, to income which is surplus between the market value of the shares and the expenditure incurred on their acquisition from a company having legal personality which has acquired (acquired) those shares only for the purpose of the transfer of the title of their property to the persons entitled under the resolution of the general meeting of the company issuing the shares.

12. The principle referred to in paragraph. 11, shall not apply to the income generated from the sale of shares, by persons entitled under the resolution of the general meeting of the company issuing the shares.

12a. The provisions of the paragraph. 11 and 12 shall apply to the income obtained by the persons entitled to cover (acquisition) shares of companies whose head office is located in the territory of the Member States of the European Union or the European Economic Area.

(13) The income from the paid divestment of securities on a regulated market within the framework of a short sale shall be set at the date on which:

(1) the vendor has made a refund of the securities borrowed or was to be carried out in accordance with the loan agreement of those securities, where, for the purposes of the settlement of the transferor, the vendor has entered into such a contract;

2. in the securities account of the seller, for the purposes of settlement, the transfer of securities subject to short sale shall be made no later than the day of settlement-in other cases.

14. The income referred to in paragraph 1. 13, obtained in the fiscal year, is the difference between the sum of the proceeds from the payment of the securities to be transferred and the expenses incurred to ensure the availability of the securities for settlement purposes, including the acquisition of the returned of securities in the case referred to in paragraph 13 point 1.

15. Income from the investment of the insurance premium in connection with the insurance contract concluded on the basis of the provisions on insurance and reinsurance activities, in the case of insurance related to the capital funds, is the difference between the amount of the benefit paid and the sum of the contributions paid to the insurance undertaking which have been transferred to the capital fund.

15a. Income from the investment of an insurance premium in connection with a life insurance contract or a life-life insurance contract concluded on the basis of separate provisions, in which the provision of an insurance undertaking for the life of life is:

1) determined on the basis of specific indexes or other underlying values, or

2) equal insurance premium plus a specified in the insurance contract

-there is a difference between the amount of the benefit paid and the contribution paid to the insurance undertaking.

15b. Recipe of the paragraph. 15a point 1 shall not apply to insurance contracts concluded on the basis of separate provisions for which the technical rate referred to in the betting rules is applied when determining the value of the reserve in the life insurance department. insurance.

16. Income obtained from the conversion of shares of the consolidated company into shares of the consolidating company or the right to equivalent in a company consolidated into shares of the consolidating company, made on the basis of the Act of 7 September 2007. with the rules of acquisition from the Treasury of shares in the process of consolidating companies of the electricity sector (Dz. U. Nr. 191, pos. 1367 and 2009 No 13, pos. 70) shall not be subject to taxation at the time of conversion of the shares or the right to the equivalent in shares. The revenue referred to in the first sentence by the conversion of the shares of the consolidated company into the shares of the consolidating company or the conversion of the right to equivalent in the consolidated company to the shares of the consolidating company is taxable at the time of the the acquisition of income from the disposal of shares of the consolidating company received as a result of the conversion.

17. Income from the transfer of shares (shares) in a capital company in exchange for a non-cash contribution in the form of know-how, in connection with the implementation of the objective of Action 3.1 of the Operational Programme Innovative Economy "Initiating an Innovative Activity", sets out Subject to paragraph 1. 18, for the day on which the expiry of the period of five years from the date of acquisition of the revenue referred to in Article 18 shall be completed. 17 para. 1a, at the level determined by the state on the date of obtaining the revenue.

18. In the event of a divestment or cessation of the existence of the legal shares (shares) referred to in paragraph 17, before the end of 5 years from the date of obtaining the revenue referred to in art. 17 para. 1a, the income for the taking up of these shares (shares) shall be fixed at the date of their disposal or the cessation of the legal existence at the rate determined by the state of the day on which the revenue is obtained.

Article 24a. [ Obligation to keep a book of income and disgems] 1. Natural persons, civil partnerships of natural persons, non-public companies of natural persons and partner companies performing economic activities shall be obliged to conduct a tax book of revenues and disgust, hereinafter referred to as the "book", subject to the paragraph. 3 and 5, or the accounts, in accordance with separate provisions, in such a way as to ensure the determination of the income (losses), the taxable amount and the amount of tax due for the fiscal year, including the reporting period, and shall include in the records of the funds the fixed and intangible information necessary for calculating the amount of depreciation in accordance with the provisions of Article 4 (1) of Regulation (EU) no ents of the European Union. 22a-22o.

1a. Traders who are shipping entrepreneurs within the meaning of the Act of 24 August 2006. of a tonnage tax, which is subject to the tonnage tax and other activities to which income tax is subject, shall be subject to the books in the accounts or in the accounts referred to in paragraph 1. 1, to extract the revenues and associated costs for the various activities subject to tonnage tax and income tax.

(1b) Research and development activities which intend to take advantage of the deduction referred to in Article 1 (b) of Regulation (EEC) no 71tive (1). 26e, shall be required in the book or in the accounts referred to in paragraph 1. 1, to extract the costs of research and development.

2. The obligation to keep a book also applies to persons:

1) performing activities on the basis of agency agreements and contracts on the terms of the order, concluded on the basis of separate regulations;

2. special agricultural production departments, where those persons have notified their intention to carry out these accounts;

3) clerics who have renounced the payment of a flat-rate income tax.

3. The obligation to keep a book shall not apply to persons who:

1) pay income tax in lump-sum forms;

2) perform only services of carriage of persons and goods by horseback;

3) perform an attorney's profession exclusively in the advocacy team;

4. make the payment of the assets in consideration for payment:

(a) after the winding-up of the business activities

(b) received in connection with the liquidation of a company which is not a legal person or a occurrence from such a company.

4. The obligation to keep the accounts refers to individuals, partnerships of natural persons, companies of explicit natural persons and partner companies, if their revenues, within the meaning of art. 14, for the previous tax year amounted in Polish currency at least the equivalent of the amount specified in the euro in the accounting regulations.

5. A natural person, a company of a natural person, a public company or a partner company may hold accounts also from the beginning of the following fiscal year, if the revenues, within the meaning of the art. 14, for the previous tax year are lower than the equivalent in the currency of the Polish amount specified in the euro in the accounting regulations. In this case, the person or associates of the company before the beginning of the tax year are required to notify the chief tax office of the tax office competent in the matters of income tax.

6. Expressions in euro of the amount referred to in paragraph 6. 4 and 5, shall be converted into the Polish currency according to the average euro exchange rate announced by the National Bank of Poland on the first working day of October of the year preceding the tax year.

(7) The Minister responsible for public finances, by means of a regulation, will determine the way in which the book of revenue and income is to be carried out, the detailed conditions to which the book should be held, in order to provide evidence to enable it to determine the tax obligations, and the detailed scope of the duties related to its conduct, as well as the timing of the notice of the Head of the Tax Office to conduct the book.

Article 24b. [ Determination of income by way of estimation] 1. If the determination of the income (loss) in the manner provided for in art. 24 and 24a shall not be possible, the income (loss) shall be determined by way of estimation.

2. In the case of non-taxable persons, referred to in Article 3 para. 1 and 3, obliged to carry out the books mentioned in Art. 24a, when determining the income on the basis of these books is not possible, the income shall be determined by way of an estimate, using the income ratio in relation to the revenue of:

1) 5%-from wholesale or retail activities;

(2) 10%-either from construction or assembly operations or in the field of transport services;

3) 60%-from the activities of brokering, if the remuneration is specified in the form of a commission;

4) 80% of the activities in the field of advocacy services or value-related activities;

5) 20%-of other sources of revenue.

3. Through the activities of wholesale or retail trade referred to in paragraph. 2 point 1, performed on the territory of the Republic of Poland by non-taxable persons referred to in art. 3 para. 1 and 3, it is understood that the sale of goods to the Polish customers is to be paid for without regard to the place of conclusion of the contract.

4. The provisions of the paragraph. 2 and 3 shall not apply if the agreement on the prevention of double taxation, to which the Republic of Poland is a party, concluded with the country in whose territory the taxable person is established or resides, provides otherwise.

Article 24c. [ Currency differences] 1. Exchange differences respectively increase the income as positive exchange differences or the costs of obtaining revenues as negative exchange differences in the amount resulting from the difference between the values set in the paragraph. 2 and 3.

2. Positive foreign exchange differences arise if the value:

1) the income due expressed in foreign currency converted into gold at the average rate announced by the National Bank of Poland is lower than the value of that income on the day of its receipt, converted according to the actual course applied the currency of that day;

2) incurred cost expressed in foreign currency after the conversion into gold at the average rate announced by the National Bank of Poland is higher than the value of this cost on the day of payment, converted according to the actual currency rate applied from this on;

3) received or purchased money or monetary value in foreign currency on the date of their impact is lower than the value of these measures or monetary value on the date of payment or other form of the outflow of these measures or monetary values, according to the actual the exchange rate applied for these days, subject to points 4 and 5;

4) the loan (loan) in the foreign currency at the date of its provision is lower than the value of this loan (loan) on the day of its return, converted according to the actually applied currency rate of those days;

5) the loan (loan) in the foreign currency on the day of its receipt is higher than the value of this loan (loan) on the date of its repayment, converted according to the actually applied currency rate of those days.

3. Negative currency differences arise if the value:

1) the income due expressed in foreign currency converted into gold at the average rate announced by the National Bank of Poland is higher than the value of that income on the day of its receipt, converted according to the actual course applied the currency of that day;

2) incurred cost expressed in foreign currency after the conversion into gold at the average rate announced by the National Bank of Poland is lower than the value of this cost on the day of payment, converted according to the actual currency rate applied from this on;

3) received or purchased funds or monetary value in foreign currency on the date of their impact is higher than the value of these measures or cash value on the day of payment or other form of outflow of these measures or monetary values, according to the actual the exchange rate applied for these days, subject to points 4 and 5;

4) the loan (loan) in the foreign currency at the date of its award is higher than the value of this loan (loan) on the day of its return, converted according to the actually applied currency rate of those days;

5) the loan (loan) in the foreign currency on the day of its receipt is lower than the value of this loan (loan) on the date of its repayment, converted according to the actually applied currency rate of those days.

4. When calculating the exchange rate differences referred to in paragraph. 2 and 3 shall take into account the rates actually applied for the sale or purchase of foreign currencies and the receipt of receivables or payment of liabilities. In other cases, and also when the receivables received or the payment of the obligations it is not possible to take into account the actual currency rate applied on a given day, the average rate announced by the National Bank of Poland from the last day shall be applied of the working day preceding that day.

5. If the currency rate referred to in paragraph is actually applied. 2 and 3, is higher or lower respectively by more than enlarged or reduced by 5% the value of the average rate announced by the National Bank of Poland from the last working day preceding the day of the actually applied currency rate, the body The tax may call on the parties to the agreement to change this value or to indicate the reasons for applying the currency rate. In the event of a failure to change the value or not to indicate the reasons justifying the application of the actual currency rate, the tax authority will determine this course based on the exchange rates announced by the National Bank of Poland.

6. By the average course advertised by the National Bank of Poland referred to in paragraph. 2 and 3, shall be understood to be the rate from the last working day preceding the day of obtaining the revenue or the cost.

7. For the cost of the incurred referred to in paragraph. 2 and 3 shall be deemed to be the cost resulting from the invoice (s) received or other evidence in the absence of an invoice (s) and the payment referred to in paragraph (s). 2 and 3, the date on which the obligations are settled in any form, including the deduction of claims.

8. The travelers shall determine the order of valuation of the funds or monetary value in the foreign currency referred to in the paragraph. 2 points 3 and 3 3 point 3, according to the method used in the accounts, which they cannot change during the tax year.

9. The provisions of the paragraph. 2 points 4 and 5 and paragraph 5. Article 3 (4) and (5) shall apply mutatis mutandis to the capital of loans (loans).

10. Rules for determining the exchange rate differences referred to in paragraph. 1-9 apply taxpayers carrying out economic activities or special departments of agricultural production.

Article 24d. (repealed).

Article 25. [ The economic union of the taxpayer] 1. If:

1) a natural person, a legal person or an organizational unit without legal personality, residing, established or the Management Board on the territory of the Republic of Poland, hereinafter referred to as "the national entity", shall take part directly or indirectly in the management of a company located outside the territory of the Republic of Poland or in its control, or has a share in the capital of that enterprise, or

2) a natural person, a legal person or an organizational unit having no legal personality, domiciled, established or the Management Board outside the territory of the Republic of Poland, hereinafter referred to as the "foreign entity", shall take part directly or indirectly in the management or control of a national entity, or in the capital of that national entity, or

3) the same natural person, legal person or organizational unit without legal personality simultaneously directly or indirectly participates in the management of a national entity and a foreign entity, or in their control, or has a share in capital of those entities

-and if, as a result of such links, conditions which differ from those which would have ceased to exist between themselves, and as a result of that taxable person, are determined or imposed, either the taxable person does not show any income or shows a lower income than those which would have to be expect, if the said links do not exist, the income of the taxable person concerned and the tax due, to be determined without taking into account the conditions arising from those links.

2. Revenue as referred to in paragraph 2. 1, shall be determined, by way of estimation, using the following methods:

(1) a comparable uncontrolled price;

(2) resale prices;

3) reasonable margin ("cost plus").

3. If it is not possible to use the methods listed in the paragraph. 2, the methods of transactional profit shall be used.

3a. In the case of a decision by the competent tax authority, on the basis of the provisions of the Tax Ordinance, the decision to recognise the correctness of the choice and the application of the method for determining the transaction price between related parties, to the extent specified in that Decision the method indicated therein shall be used.

4. The provisions of the paragraph. 1-3a shall apply mutatis mutandis where:

1. the national entity shall take part, directly or indirectly, in the management of another national entity, or in its control, or has a share in the capital of another national entity, or

2) the same natural person, legal person or organizational unit without legal personality simultaneously directly or indirectly participates in the management of national entities or in their control, or holds a share in the capital of those entities.

4a. Where a national entity makes a transaction with a person resident, established in the territory or in a country listed in the Regulation referred to in Article 4 (1) of the regulation, the national operator shall, in accordance with the provisions of Article 25a par. 6, and the conditions laid down in such a transaction deviate from the conditions that would have been established between independent operators and, as a result, the taxable person does not show any income or shows income at a low level-the income of the taxpayer is determined by the estimates, using the methods indicated in paragraph Articles 2 and 3 or Articles shall apply mutatis mutandis. 19.

5. The provisions of the paragraph. 4 shall also apply to links of a family nature or arising from a work or property relationship between national entities or persons in those entities managing or controlling or supervising or supervisory functions; and Any person combines management or control functions or supervisors in those entities.

5a. Having a share in the capital of another entity referred to in the paragraph. 1 and 4, means a situation in which the entity in question directly or indirectly holds a share of not less than 5% in the capital of another entity.

5b. In determining the size of the indirect participation which the entity holds in the capital of another entity, it shall be assumed that if one entity holds a share in the capital of another entity and the other entity has the same share of the capital of another entity entity, the first entity shall have an indirect participation in the capital of that other entity in the same amount; if these values are different, the value of the indirect contribution shall be assumed to be lower.

6. Through the concept of family ties referred to in paragraph. 5, the marriage and the relationship or affinity to the second degree shall be understood.

6a. (repealed).

6b. If the income of a taxable person who is a national entity is determined by the tax administration of another State to be the income associated with the taxable person of a foreign entity and credited to the taxable income of that entity, foreign, in order to eliminate double taxation, a correction of the income of the taxpayer being a national entity shall be made, if the provisions of the relevant international agreements to which the Republic of Poland is a party, such an adjustment provides for.

6c. Correction of the income referred to in paragraph 1. 6b shall serve to determine the income of the taxable person, which would be obtained by that body, if the commercial or financial conditions established with the foreign entity referred to in paragraph 1 are subject to the income of the taxable person. 6b, they corresponded to the conditions that would be agreed between the independent parties.

6d. The provisions of the paragraph. 1-3a, 6b and 6c shall apply mutatis mutandis in determining the taxable income of the taxable person referred to in Article 1. 3 para. 2a, conducting the activity by situated on the territory of the Republic of Poland a foreign establishment, or a taxpayer referred to in art. 3 para. 1, conducting business by a foreign establishment located outside the territory of the Republic of Poland, in terms of income subject to assignment to that foreign establishment.

6e. The provisions of the paragraph. 6b and 6c shall apply mutatis mutandis in cases where:

1) the tax authority or the tax control authority has determined the income of the taxpayer in connection with the arrangement or imposition of the conditions referred to in the paragraph between the national entities. 1, or

2) the taxpayer after the end of the tax check exercised the power to correct the testimony of the amount of income (losses) achieved in the fiscal year in the event of disclosure by the control of irregularities in connection with the arrangement or imposition between the national operators of the conditions referred to in paragraph 1. 1, or

3) the taxpayer has exercised the power to correct the previously submitted declaration, in accordance with art. 14c of the Act of 28 September 1991. about the treasury control (Dz. U. of 2011 r. Nr 41, pos. 214, of late. zm.), in the case of disclosure by the control of irregularities in relation to the arrangement or imposition of conditions between the national entities referred to in the paragraph. 1.

6f. The provisions of the paragraph. 4 shall not apply:

1) in the case of transactions between a group of agricultural producers entered in the register referred to in art. 9 ust. 1 of the Act of 15 September 2000. about the groups of agricultural producers and their associations and about the change of other laws (Dz. U. Nr. 88, pos. 983, with late. zm.), and its members, concerning the paid divestment in favour of a group of agricultural producers of products or groups of products produced in the holdings of members of such a group;

2) in the case of a transaction between a pre-recognized group of fruit and vegetable producers or a recognized organization of producers of fruit and vegetables, operating on the basis of the provisions of the Act of 19 December 2003. of the organisation of the markets in fruit and vegetables, hops market, the market for dried fodder and the markets for flax and hemp grown for fibre (Dz. U. of 2011 r. Nr 145, pos. 868 and 2012 items (d) the members of the group or groups of products produced in the holdings of members of such a group or of an organisation shall be members of such group or groups of products, which shall be disposed of in respect of such a group or group of products.

7. (repealed).

7a. (repealed).

8. The Minister responsible for public finance shall determine, by way of regulation, the manner and mode of determination of revenue by way of estimation and the manner and mode of elimination of double taxation in the event of a correction of the profits of related companies, Having regard, in particular, to the guidelines of the Organisation for Economic Cooperation and Development, and to the provisions of the Convention of 23 July 1990. on the elimination of double taxation in the case of the adjustment of the profits of related companies [ 23] and the Code of Conduct supporting the effective implementation of the Convention on the avoidance of double taxation in the case of the adjustment of profits of related companies (Dz. Urz. EU C 176, 28.07.2006, p. 8-12).

Article 25a. [ Tax Documentation of some transactions] 1. A taxable person making a transaction, including the contract of a non-legal entity, a contract of a joint venture or a similar contract, with the entities associated with those taxable persons-within the meaning of the art. 25 par. 1 and 4-or transactions in respect of which the payment of the receivables arising from such transactions is made directly or indirectly to the entity resident, established or administered in the territory or in a country which is harmful to the entity tax competition, including the holding of a non-legal entity, a joint venture agreement or a similar contract, where one of the parties to such a contract is a resident, established or a management board in the territory of a or in a country using harmful tax competition, they are required to the drawing up of the tax documentation for such a transaction, including:

1) determination of the functions to be fulfilled by the entities participating in the transaction (taking into account the assets used and the risk undertaken);

2) the determination of all the expected costs associated with the transaction and the form and timing of payment;

3) method and manner of calculation of profits and determination of the price of the subject of the transaction;

4) the definition of the economic strategy and other activities within it-where the value of the transaction was influenced by the strategy adopted by the entity;

5) an indication of other factors-where, in order to determine the value of the object of the transaction by the parties involved in the transaction, these other factors were taken into account, and in the case of the conclusion of the contract of a non-legal entity, the common agreement projects or contracts of a similar nature, in particular the rules on the rights of shareholders (parties to the agreement) which have been adopted in the agreement, to participate in profit and to participate in losses;

6) the definition expected by the entity required to draw up documentation of the benefits associated with obtaining benefits-in the case of contracts relating to benefits (including services) of a non-material nature.

2. The obligation referred to in paragraph. 1, includes a transaction or transactions between related entities in which the total amount (or its equivalent) resulting from the contract or actually paid in the tax year the total amount due in the tax year of benefits exceeds Equivalent:

1) 30 000 euro-in the case of the provision of services, the sale or making available of intangible assets, or

2) 50 000 euro-in other cases.

2a. In the case of a non-legal person's contract, the obligation referred to in paragraph 2 shall be subject to the obligation 1, includes contracts in which the total value of the contributions made by the shareholders exceeds the equivalent of 50 000 euro. In the case of a joint venture agreement or any other similar agreement, this limit refers to the value of the joint venture set out in that agreement, and in the absence of any definition in the contract of that value, to be expected to date the conclusion of the agreement of the value of the joint undertaking

3. The obligation to draw up the documentation referred to in paragraph 1. 1, also includes a transaction in respect of which the payment of the receivables resulting from such a transaction is made directly or indirectly to the entity resident, established or the board of directors in the territory or in the country of use harmful tax competition, if the total amount (or its equivalent) resulting from the contract or actually paid in the fiscal year the total amount due in the tax year of benefits exceeds the equivalent of 20 000 euros.

3a. In the case of a non-legal person's contract, where one of the parties to the contract is an entity resident, established or established in the territory or in a country which applies the harmful tax competition, the obligation referred to in paragraph 1 shall be the subject of a contract which is not a legal person. 1, includes contracts in which the total value of the contributions made by the shareholders exceeds the equivalent of 20 000 euro. In the case of a joint venture agreement or any other similar agreement, this limit refers to the value of the joint venture set out in that agreement, and in the absence of any definition in the contract of that value, to be expected to date the conclusion of the agreement of the value of the joint undertaking

3b. The obligation referred to in paragraph 1. 1, does not apply to transactions between a group of agricultural producers entered in the register referred to in art. 9 ust. 1 of the Act of 15 September 2000. of the groups of agricultural producers and their associations, and of the amendment of other laws, and of their members, concerning:

(1) the payment of a payment to a group of agricultural producers of products or groups of products produced in the holdings of members of such a group;

(2) for the group of agricultural producers to dispose of the goods used by the member for the production of the products or groups of products referred to in point 1 and to provide services related to that production.

3c. The obligation referred to in paragraph 1. 1, shall not apply to transactions between a pre-recognised group of fruit and vegetable producers or a recognised organisation of fruit and vegetable producers, acting on the basis of the Act of 19 December 2003. the organisation of the market in fruit and vegetables, hops market, dried fodder market and the markets in flax and hemp grown for fibre and its members concerning:

(1) the payment of a payment to such a group or the organization of products or groups of products produced in the holdings of members of such a group or organisation;

(2) the payment by such group or organisation to its members, of the goods used by the member to produce the products or groups of products referred to in point 1, and the provision of services related to that production.

4. At the request of the tax authorities or the tax inspection bodies of the taxpayer shall be obliged to submit the documentation referred to in the paragraph. 1-3a, within 7 days from the date of service of the request of that documentation by those authorities.

(5) The euro amounts referred to in paragraph 5. 2, 2a, 3 and 3a, shall be converted into the Polish currency at the average rate announced by the National Bank of Poland, in effect on the last day of the fiscal year preceding the tax year in which the transaction (contract) is included in the obligation, of which Paragraph 1. 1.

5a. The provisions of the paragraph. 1-5 shall apply mutatis mutandis to the taxable persons referred to in Article 3. 3 para. 2a, operating by a foreign plant located in the territory of the Republic of Poland, including in the scope of transactions between these taxpayers and their foreign establishment located in the territory of the Republic of Poland, assigned to this foreign establishment.

5b. The provisions of the paragraph. 1-5 shall apply mutatis mutandis to the taxable persons referred to in Article 3. 3 para. 1, operating by a foreign establishment located outside the territory of the Republic of Poland, in terms of transactions between these taxpayers and their foreign establishment, assigned to this foreign establishment.

6. The Minister responsible for public finance shall determine, by means of a regulation, a list of countries and territories using harmful tax competition. In drawing up a list of countries and territories, the Minister responsible for public finance shall take account in particular of the content of the findings in this respect undertaken by the Organisation for Economic Cooperation and Development (OECD).

Chapter 5a

Taxation of uncovered revenues in undisclosed sources or originating from undisclosed sources

Article 25b. [ Revenues not found in undisclosed sources or from sources not disclosed] 1. For the revenues referred to in art. 20 para. 1b, the revenue shall be:

1) uncovered sources in the leaked sources covering the revenues from the sources indicated by the taxpayer, disclosed in an incorrect amount,

2) from undisclosed sources covering revenues from sources not indicated by the taxpayer and not established by the tax authority or the tax inspection body

-in the amount corresponding to the excess expenditure on the revenue (income) taxed or revenue (revenue) not taxed, obtained prior to the removal of the expenditure.

2. The expenditure shall be deemed to be the value accumulated in the tax year of the property or the amount of the funds spent in the tax year, where it is not possible to determine the fiscal year in which the funds were collected.

3. The income (revenue) to be taxed shall be deemed to be at the disposal of the taxable person prior to the removal of the expenditure, having the following cumulative conditions:

1. their origin has been determined in respect of the title, amount and period of acquisition;

2) it is possible to specify or establish a tax liability with respect to the values which affect the determination of such liability, or such obligation has been specified or determined, or have been declared for taxation.

4. The income (revenue) not taxed shall be deemed to be at the disposal of the taxable person before the removal of the expenditure, the origin of which has been determined on the basis, amount and period of acquisition, and which:

1) were free of tax or exempt from taxation under the provisions of the Act other than the provisions of this Chapter or the provisions of separate laws, or

2) have not been taxable on the basis of provisions of the Act other than the provisions of this Chapter or the provisions of separate laws, or

3) they were subject to the tax obligation in respect of the applicable tax, but the tax liability was not created or expired as a result of:

(a) non-collection of tax,

(b) remission of tax arrears,

(d) overdoses.

5. The provisions of the Article shall apply mutatis mutandis to expenditure, revenue (revenue), or revenue (revenue) which is not taxed. 8 ust. 1-2.

Article 25c. [ Rise of tax liability] The tax obligation arising from uncovered revenues in undisclosed sources or from undisclosed sources shall arise on the last day of the fiscal year in which the revenue in the amount corresponding to the excess of expenditure is incurred. revenue (revenue) taxed or revenue (revenue) not taxed.

Article 25d. [ Taxable Base] The taxable amount of uncovered revenues in undisclosed sources or from undisclosed sources shall be the income in the fiscal year corresponding to the amount of excess expenditure over the revenue (revenue) taxed or revenue (revenue) not taxed. In the event of more than one surplus in the tax year, the taxable amount shall be the sum of the revenue corresponding to the amount of the excess expenditure over the revenue (revenue) to be taxed or revenue (income) not taxed.

Art. 25e. [ Flat-rate Income Tax] From non-covered revenues in undisclosed sources or from undisclosed sources, subject to art. 25g ust. 7, the flat-rate income tax amounts to 75% of the tax base.

Article 25f. [ The determination of the tax on income not covered by undisclosed sources or from sources of undisclosed origin] The tax on uncovered revenue in undisclosed sources or from undisclosed sources shall, by decision, determine the tax year in which the revenue corresponding to the amount of the surplus or surplus is incurred, the competent tax authority, or the competent authority of the treasury control.

Article 25g. [ The burden of proof in demonstrating the revenue (revenue) to be taxed or revenue (revenue) of the non-taxed expenses] 1. In the course of tax proceedings or in the course of the control of the tax control body, the burden of proof in respect of the demonstration of the income (revenue) to be taxed or the income (revenue) of the non-taxed to cover the expenditure on the taxpayer.

2. The provision of the paragraph. 1 shall not apply to the income (revenue) of taxed or revenue (revenue) not taxed to the authority known to the authority or likely to be determined by the authority on the basis of:

1) his records, records or other data;

2) public registers held by other public entities to which the authority has access by electronic means under the rules laid down in the provisions of the Act of 17 February 2005. information on the activities of entities carrying out public tasks (Dz. U. of 2014 items 1114).

3. If, in the course of the tax proceedings or the control proceedings of the tax control body, the taxpayer does not prove the receipt of income (income) taxed or income (income) not taxed, referred to in art. 25b par. Article 4 (4) (4), which covers expenditure and has been subject to the limitation of the tax liability in respect of those revenue (revenue), may be deemed to be likely to be obtained by the taxable person. If the revenue (revenue) referred to in the first sentence is not evidenerated or ineligible, the revenue (revenue) shall be deemed to be the revenue referred to in Article 3 (1) of the EC. 25b par. 1.

4. Paragraph Recipe 3 shall apply mutatis mutandis to the revenue (revenue) of the non-taxed, referred to in Article 3. 25b par. 4 points 1 and 2.

5. In proceedings concerning revenues not found in undisclosed sources or from sources not disclosed in the determination of excess expense over income (income) taxed or revenue (revenue) the non-taxed taxpayer indicates the revenue (revenue) to be taxed or revenue (revenue) which is not taxed, which is covered by the specific expenditure. If the taxable person does not indicate which income (income) to be taxed or income (income) is covered by the specific expenditure, the principle that the earliest expenditure is covered by the earliest revenue (revenue) shall be applied. taxed or revenue (income) not taxed.

(6) If the taxable person does not have evidence of the value collected during the tax year of the property, that value shall be determined at the date when the expenditure is incurred by applying the provision of the Article. 19.

7. In the event of a finding in the tax proceedings or in the control proceedings of the tax control body of the source of the origin of the previously undisclosed income (income) and their amount, the income (income) shall be subject to tax on the rules laid down in the provisions of the Act other than the provisions of this Chapter or the provisions of separate laws.

Chapter 6

Basis for calculation and amount of tax

Article 26. [ Tax Calculation Basis] 1. The basis for calculating the tax, subject to art. 29-30c, art. 30e and art. 30f, constitutes an income determined in accordance with art. 9, art. 24 ust. 1, 2, 3b-3e, 4-4e and 6 or art. 24b ust. 1 and 2, or art. 25, after deduction of amounts:

1) (repealed);

2. the contributions set out in the Act of 13 October 1998. on the social security system:

(a) paid in the tax year directly to their own pension, sickness, sickness and accident insurance taxes, and persons cooperating with him,

(b) withheld during the tax year by the payer from the taxpayer's funds, except that in the case of a taxable person attaining the income referred to in Article 3 (1) of the EC 12 (1) 6, only in the part calculated, in the manner specified in art. 33 (1) 4, from taxable income

-the deduction does not apply to contributions based on the income (income) relieved of tax on the basis of the Act, and contributions based on the income from which the tax rules were withheld on the basis of the provisions of the Tax Ordinance tax;

2a) the contributions paid in the fiscal year from the taxpayer's funds to the compulsory social insurance of the taxpayer or persons cooperating with it, in accordance with the provisions on compulsory social insurance in force in the other than The Republic of Poland of a Member State of the European Union or in another country belonging to the European Economic Area or the Swiss Confederation shall, subject to paragraph 1, be subject to the provisions of this Regulation. 13a-13c;

2b) payments into the individual account of the pension insurance made by the taxpayer in the tax year, up to the amount specified in the provisions on individual accounts of the pension insurance;

3. (repealed);

4) (repealed);

5) carried out in the tax year of reimbursements of unpaid benefits which previously increased taxable income, in amounts taking into account the collected income tax, if these returns have not been deducted by the payer;

6. rehabilitation expenses and expenses relating to the facilitation of the performance of life activities, incurred in the fiscal year by a disabled person or a taxable person whose dependants are persons with disabilities;

6a) [ 24] expenditure incurred by the taxable person for the use of the Internet, in the amount not exceeding the amount of PLN 760 in the fiscal year;

7) (repealed);

8) (repealed);

9. donations made for the purposes of:

(a) as defined in Article 4 of the Act on public benefit, to the organizations referred to in art. 3 para. 2 and 3 of this Act, or equivalent organisations as defined in the regulations governing the activities of public benefit in force in another than the Republic of Poland of a Member State of the European Union or another country belonging to the European The Economic Area, which pursues the activities of public interest in the sphere of public tasks, which pursues these objectives, subject to paragraph 1. 6e,

(b) religious worship,

(c) blood donations carried out by the honorary donors of blood in accordance with art. 6 of the Act of 22 August 1997. o public blood service (Dz. U. No. 106, pos. 681, with late. zm.), in the amount of the cash equivalent for the collected blood specified by the provisions issued on the basis of art. 11 (1) 2 of this Law

-at the rate of the donation made, but not more than the amount of 6% of the income;

10) (repealed);

2. (repealed).

3. (repealed).

4. (repealed).

5. The total amount of deductions from the titles specified in the paragraph. 1 point 9 shall not exceed in the tax year the amount constituting 6% of the income, except that the deduction shall not be subject to the donation made in favour of:

1) natural persons;

2) legal persons and organizational units without legal personality, conducting business activity consisting in the manufacture of products of the electronics, fuel, tobacco, spirits, wine, beer, and also other alcoholic products with an alcohol content of more than 1,5%, and articles of precious metal or of those metals or of trade in those articles.

6. If the subject of the donation is the goods taxed by the goods and services tax, the amount of the donation shall be deemed to be the value of the goods together with the tax on goods and services, in part exceeding the amount of the input tax which the taxpayer has the right to deduct in accordance with the goods and services tax provisions for the purpose of making this donation. In determining the value of these donations, the Article shall apply mutatis mutandis. 19.

6a. (repealed).

6b. The travelers benefiting from the deduction of the donations referred to in paragraph. 1 point 9 and resulting from separate laws shall be required to demonstrate in the testimony referred to in art. 45 par. 1, the amount of donations transferred, the amount of the deduction made, and the data permitting the identification of the donated, in particular the name and address of the donated.

6c. In the case of return of the donation made, it shall be subject to the obligation to provide the treasury with the information on the taxable person who is returned to the taxable person within one month from the date of the return.

6d. Paragraph Recipe 7 shall apply mutatis mutandis to donations calculated on the basis of separate laws.

6e. The right to deduct the donation referred to in paragraph 1. 1 point 9 a, for the benefit of the organisation as defined in the provisions governing the activities of public benefit in force in another than the Republic of Poland of a Member State of the European Union or another country belonging to the European Area An economic, public benefit in the sphere of public tasks shall be entitled to a taxable person, provided that:

1) document by the taxpayer a statement to the organization that, at the date of the donation, it was an equivalent organization to the organizations referred to in art. 3 para. 2 and 3 of the Act on public benefit which pursues the objectives set out in the Article. 4. Act on public benefit and public benefit in the sphere of public tasks; and

2) the existence of a legal basis resulting from the agreement on the avoidance of double taxation or other ratified international agreements to which the Republic of Poland is a party, to obtain tax information from the authority by the tax authority the tax of the State in whose territory the organisation is established.

6f. The deduction of donations referred to in paragraph 1. Point 9 shall not apply where the taxable person has counted the value of the donation made to the costs of obtaining revenue under Article 3 (1) (a) (a) (a) (a) (a) (a) 23 (1) 1 point 11.

6g. The deduction referred to in paragraph 1. 1 point 2b, shall be carried out in a tax return.

6h. The deduction referred to in paragraph 1. In accordance with Article 1 (1) (a), a taxable person shall be entitled to a taxable person only in succession after the following two fiscal years if he has not benefited from that deduction in the run-up to that period.

7. The amount of expenditure for the purposes referred to in paragraph 1. 1, subject to paragraph. 7c, shall be established on the basis of:

1) proof of payment to the paid account or its account in the bank, other than the payment account-in the case of cash donations;

2) the proof from which the data are derived identifying the donor and the value of the donated donation together with the statement given for its acceptance-in the case of donations other than monetary or other than the one referred to in the paragraph. 1 point 9 (c)

3) a certificate of the organizational unit carrying out the task of collecting blood free of charge of the blood donated or its components by the blood donor;

4) a document stating their litigation, containing in particular: data identifying the buyer (recipient of the service or goods) and the seller (goods or service), the type of goods purchased or services purchased and the amount of payment-in cases other than in points 1 to 3.

7a. For the expenses referred to in paragraph 1. Article 1 (6) shall be deemed to be expenditure incurred on:

1) adaptation and equipping of dwellings and residential buildings according to the needs arising from disability;

2) adaptation of motor vehicles to the needs arising from the disability;

3) the purchase and repair of individual equipment, equipment and technical tools necessary in rehabilitation and facilitating the performance of life activities, according to the needs resulting from the disability, with the exception of domestic appliances;

4) the purchase of publishing houses and materials (assistance) training, according to the needs resulting from the disability;

5) payment for the stay on the rehabilitation turnout;

6) payment for the treatment of treatment in the spa treatment facility, for the stay in the medical rehabilitation facility, care and care facilities and the rehabilitation of rehabilitation procedures;

7) paying for the guides of blind persons I or II of the group of invalidity and persons with the disability of the traffic organs included in the I group of invalidity, in the amount not exceeding in the tax year 2280 zł;

8) the maintenance by blind and partially sighted persons included in the I or II group of invalidity and the person with the disability of the traffic organ included in the I group of invalidity of the assistant dog referred to in the Act on professional rehabilitation, in the amount not exceeding the tax year 2280 zł;

9) nursing care at home over a person with disabilities during a period of chronic illness preventing the movement and care services provided for disabled persons included in the I group of invalidity;

10) pay the interpreter of sign language;

11) colonies and camps for children and young people with disabilities and children with disabilities, who have not completed 25 years of age;

12) medicines-in the amount constituting the difference between actually incurred expenses in a given month and the amount of 100 zł, if the specialist doctor determines that a person with a disability should use certain medications (permanent or temporary);

13) paid, necessary carriage for the necessary medical and rehabilitation treatments:

(a) disabled persons-ambulance ambulance ambulance,

(b) a disabled person, included in the I or II group of invalidity, and children with disabilities up to 16 years, including other means of transport than those referred to in point (a);

(14) use of a passenger car, owned (co-ownership) of a disabled person included in I or II of a group of invalidity or a dependent person who is a disabled person included in I or II a group of invalidity or children disabled, who have not completed the age of 16 years, for the needs associated with the necessary transport for the necessary medical and rehabilitation treatments-in the amount not exceeding in the tax year the amount of 2 280 zł;

15. paid public transport by means of public transport connected with the stay:

(a) on a rehabilitation turboon,

(b) in the plants referred to in point 6,

7b. The expenditure referred to in paragraph 1. 7a, shall be deducted from income if they have not been financed (co-financed) from the funds of the establishment of a fund for the rehabilitation of persons with disabilities, the establishment fund of activity, the State Fund for the Rehabilitation of Persons with Disabilities or the the funds of the National Health Fund, the social benefit fund, or have not been returned to the taxpayer in any form whatsoever. Where expenditure has been partially financed (financed) from these funds (appropriations), it shall be deducted from the difference between the expenditure incurred and the amount financed (subsidised) from those funds (appropriations) or returned in any form.

7c. In the case of the expenditure referred to in paragraph 1. 7a points 7, 8 and 14, there is no need to have documents stating their height. However, at the request of the tax authorities or treasury control authorities, the taxable person shall provide the evidence necessary for the establishment of the right to deduct, in particular:

1) indicate from the name of the person who has been paid in connection with the function of the guide;

2) show a certificate confirming the status of the assistant dog;

3) to present a document confirming the order and completion of the necessary medical and rehabilitation treatments.

7d. The cost of deductibility of the expenditure referred to in paragraph 1. 7a, is the person to whom the expenditure relates:

1) decisions on eligibility by the adjudicatory authorities to one of the three degrees of disability, specified in separate provisions, or

(2) a decision granting an annuity in respect of total or partial incapacity for work, a training pension, or a social disability pension, or

3) a decision on the disability of a person who did not complete the age of 16, issued on the basis of separate regulations.

7e. The provisions of the paragraph. 7a-7d and paragraph. 7g shall apply mutatis mutandis to taxable persons whose dependants are the following persons with disabilities: spouse, children's own and adopted children, foreign children accepted for upbringing, stepson, parents, parents of the spouse, siblings, stepmother, stepmother, son-in-law, son-in-law, son-in-law, son-in-law, son-in-law, son-in-law-if the income of

7f. Whenever paragraph is laid down. 7a shall be referred to the persons included in the following:

1) And the groups of invalidity-this shall be understood by the persons who, on the basis of the separate provisions, have been ordered:

(a) the total incapacity for work and the inability to live independently or

(b) a significant degree of disability;

(2) The second group of invalidity groups shall be understood to mean persons who, under separate provisions, have been ordered:

(a) total incapacity for work, or

(b) a moderate degree of disability.

7g. The deduction referred to in paragraph 1. 1 point 6 may also be made where the person to whom the expenditure relates has a judgment of a disability issued by the competent authority on the basis of separate provisions applicable until 31 August 1997.

7h. The amount referred to in paragraph. 1 point 5, in excess of the amount of income referred to in paragraph 1. 1, may be deducted from the income obtained in the coming successively after each of the following 5 fiscal years.

8. (repealed).

9. (repealed).

10. (repealed).

11. (repealed).

12. (repealed).

13. (repealed).

13a. Expenditure on the objectives referred to in paragraph 1. 1 shall be deducted from income if they have not been included in the cost of obtaining the revenue or have not been deducted from the revenue under the Flat-rate Income Tax Act or have not been reimbursed to the taxable person in any form whatsoever.

13b. The deduction referred to in paragraph 1. Article 1 (2a) does not concern contributions:

1) the basis of which the dimension is the income (revenue) exempt from tax on the basis of double taxation agreements to which the Republic of Poland is a party;

2) deducted in any other than the Republic of Poland of a Member State of the European Union or in another country belonging to the European Economic Area, or in the Swiss Confederation on income (revenue) or a tax achieved in that the State, or the tax on the basis of art. 27b par. 1 point 2.

13c. The deduction referred to in paragraph 1. 1 point 2a, shall apply subject to the existence of a legal basis resulting from the Double Taxation Convention or other ratified international agreements to which the Republic of Poland is a party, to be obtained by the tax authority tax information from the tax authority of the State in which the taxpayer paid contributions to compulsory social security.

14. (repealed).

Art. 26a. (repealed).

Art. 26b. (repealed).

Art. 26c. [ 25] (repealed).

Art. 26d. (lost power).

Art. 26e. [ Qualified costs] 1. The taxable person who obtained the proceeds from the source specified in Art. 10 para. 1 point 3 shall be deducted from the basis for calculating the tax, as determined in accordance with Article 3 (1) 26 par. 1 or Art. 30c ust. 2, the costs of obtaining revenues incurred for research and development activities, hereinafter referred to as 'eligible costs'. The amount of the deduction may not in the fiscal year exceed the amount of the income obtained by the taxable person from the source referred to in Article 4. 10 para. 1 point 3.

2. The following shall be considered as eligible costs:

1) receivables from the titles referred to in art. 12 (1) 1, and the contributions for those duties set out in the Act of 13 October 1998. the social security scheme, in part financed by the payer of contributions, where these claims and contributions relate to employees employed to carry out research and development activities;

2) the acquisition of materials and raw materials directly related to the conducted research and development activities;

3) expert opinions, opinions, advisory services and equivalent services, as well as the acquisition of the results of scientific research, provided or performed on the basis of a contract by a scientific entity within the meaning of the Act of 30 April 2010. on the principles of financing science (Dz. U. of 2014 items 1620 and from 2015 items 249 and 1268) for the purpose of the research and development activities;

(4) the use of the research and development apparatus used exclusively in the research and development activities carried out, where the use does not result from an agreement concluded with an entity which is associated with a taxable person within the meaning of the Article. 25 par. 1 and 4.

3. The eligible costs shall also be considered to be carried out in a given tax year, included in the cost of obtaining revenues, depreciation charges on fixed assets, and intangible assets used in the business Research and development, excluding passenger cars and structures, buildings and premises which are separate property. For the costs referred to in the first sentence, the provision of Article 4 (1) (a) 23 (1) 1 point 45 shall not apply.

4. Eligible costs incurred in basic research shall be deducted only on condition that these tests are carried out on the basis of a contract or agreement with a scientific unit within the meaning of the Act of 30 April 2010. the rules for financing science.

5. The eligible costs shall be deducted if they are not returned to the taxable person in any form whatsoever.

6. The right to deduct shall not be entitled to a taxable person if, in a fiscal year, he has been operating in a special economic zone on the basis of an authorisation.

7. The amount of eligible costs shall not exceed:

1) in respect of the costs referred to in paragraph. 2 points 1 to 30% of these costs;

2. in respect of the costs referred to in paragraph 2. 2 points 2 to 4 and paragraph 2. 3:

(a) 20% of these costs-if the taxable person is a micro-entrepreneur, a small or medium-sized entrepreneur within the meaning of the provisions on freedom of establishment,

(b) 10% of these costs-in the case of other taxpayers.

8. The deduction shall be made in the statement of the tax year in which the eligible costs have been incurred. Where the taxable person has incurred a loss or the amount of his income for the tax year, the taxable person shall be deducted, for the entire amount or in the remainder of the amount, respectively, in the statements of succession as follows: after each other three tax years immediately following the year in which the taxable person exercised or had the right to take advantage of the deduction.

Art. 26f. [ Obligation to demonstrate in the statement of eligible costs] Taxable persons benefiting from the deduction referred to in Article 26e, are required to show the eligible costs in the statement of deductible costs.

Art. 26g. [ Deduction] Deduction referred to in Article 26e, the taxable person shall disclose in his statement the proceeds of the source as referred to in Article 4. 10 para. 1 point 3.

Article 27. [ Tax Scale] 1. [ 26] Income tax, subject to Art. 29-30f, shall be calculated on the basis of its calculation according to the following scale:

Zloty Tax Calculation Basis		Tax is
more than	to	Tax is
	85 528	18% minus amount less tax 556 zł 02 gr
85 528		14 839 zł 02 gr + 32% excess over 85 528 zł

2. If, in the case of taxable persons who achieve only the income from the pension and the pensions which are not subject to an increase in accordance with the provisions of Article 4 55 par. 6, after deduction of tax according to the scale referred to in paragraph. 1, the amount of revenue remains lower than the amount constituting 20% of the upper limit of the first range of the tax scale referred to in the paragraph. 1, on an annual basis, the tax shall be determined only in the amount of the excess over that amount.

3. Paragraph Recipe 2 shall apply if the right to the benefits referred to therein and the tax obligation existed on 1 January 1992. or arose, starting with the benefits due from that day.

4. (repealed).

5. (repealed).

5a. (repealed).

6. (repealed).

7. (repealed).

8. If the taxable person referred to in Article 3 para. 1, in addition to the taxable income, in accordance with the paragraph. 1, he also earned income from activities carried out outside the territory of the Republic of Poland or from sources of income located outside the territory of the Republic of Poland, exempt from tax on the basis of double uniting agreements concerning taxation or other international agreements, the tax shall be determined as follows:

(1) income exempt from that tax shall be added to income subject to income tax, and the amount of such income shall be calculated on the basis of the scale referred to in paragraph 1. 1;

2. the interest rate for that tax shall be fixed to such a calculated amount of revenue;

3. The interest rate determined in accordance with point 2 shall apply to the income subject to income tax.

9. If the taxpayer referred to in art. 3 para. 1, it also reaches income from activities carried out outside the territory of the Republic of Poland or from sources of revenues located outside the territory of the Republic of Poland, and the double taxation convention does not constitute the the application of the method referred to in paragraph 8, or with the state in which the revenue is reached, the Republic of Poland has not entered into an agreement to avoid double taxation, these revenues are connected with revenues from the sources of revenues located in the territory of the Republic of Poland. In this case, the tax calculated on the total amount of the revenue shall be deducted from the amount equal to the income tax paid in the foreign country. That deduction may not, however, exceed that part of the tax calculated prior to the deduction, which shall be in proportion to the income obtained in the foreign country.

9a. In the case of the taxable person referred to in art. 3 para. 1, obtaining only income from activities carried out outside the territory of the Republic of Poland or from sources of income located outside the territory of the Republic of Poland which are not exempt from the tax on the basis of agreements of the avoidance of double taxation or the State where the income is reached, the Republic of Poland has not entered into a double taxation convention, the rules set out in the paragraph. 9 shall apply mutatis mutandis.

10. (repealed).

Article 27a. (repealed).

Article 27b. [ Contributions to universal health insurance] 1. Income tax, calculated in accordance with art. 27 or Art. 30c, shall be reduced in the first place by the amount of:

1) the contribution to health insurance as referred to in the Act of 27 August 2004. on health care services financed from public funds (Dz. U. of 2008 Nr 164, pos. 1027, of late. zm.):

(a) paid in the tax year directly by the taxable person in accordance with the provisions on health care services financed by public funds,

(b) collected in the tax year by the payer in accordance with the provisions on public health care benefits financed by public funds

-the reduction does not apply to contributions based on the income (income) relieved of the tax on the basis of the law and contributions based on the income from which the tax rules have been discontinued on the basis of the provisions of the Tax Ordinance. tax;

2) the contribution paid in the fiscal year from the taxpayer's funds to the compulsory health insurance of the taxable person or persons cooperating with it, in accordance with the provisions on compulsory health insurance in force in the other than The Republic of Poland of a Member State of the European Union or in another country belonging to the European Economic Area, or in the Swiss Confederation, subject to the paragraph. 4.

2. The amount of the contribution to health insurance, which the tax shall be reduced, shall not exceed 7,75% of the basis for the contribution of the contribution.

3. The amount of expenditure for the purposes referred to in paragraph 3. 1 shall be determined on the basis of the documents establishing them.

4. The reduction referred to in paragraph. Point 2 shall apply, provided that:

1) does not concern the contribution, the basis of which the dimension is the income (income) exempt from tax on the basis of the double taxation conventions to which the Republic of Poland is a party;

2) a contribution to compulsory health insurance paid in a different form than the Republic of Poland of a Member State of the European Union or in another country belonging to the European Economic Area or the Swiss Confederation has not been deducted from income (income) or tax in that country or has not been deducted on the basis of art. 26 par. 1 point 2a;

3) there is a legal basis resulting from the agreement on the avoidance of double taxation or other ratified international agreements to which the Republic of Poland is a party, to obtain tax information from the tax authority by the tax authority the State in which the taxpayer has paid contributions to compulsory health insurance.

Article 27c. (repealed).

Art. 27d. (repealed).

Art. 27e. (repealed).

Art. 27f. [ Deduction from income tax in case of raising children] 1. From income tax calculated in accordance with art. 27, reduced by the amount of the contribution referred to in Article 27b, the taxpayer shall have the right to deduct the amount calculated in accordance with the paragraph. 2 for each minor child in respect of which, during the tax year:

1) exercise parental authority;

2) he has been a legal guardian if the child has resided with him;

3) he checked the care through the exercise of the function of the foster family on the basis of a court decision or an agreement concluded with the starostia.

2. The exclusion shall be subject for each calendar month of the fiscal year in which the taxable person exercised the authority, exercised the function, or exercised the care referred to in paragraph 2. 1, in relation to:

1) one minor child-amount of PLN 92,67, if the income of the taxpayer:

a) remaining throughout the tax year in the married couple and his spouse, did not exceed the amount of PLN 112 000 in the fiscal year,

(b) not married, including during the part of the tax year, did not exceed in the tax year the amount of 56,000 zł, except for the taxpayer alone raising a minor child mentioned in art. 6 para. 4 to which the amount of income referred to in point (a) applies;

2) two young children-the amount of PLN 92,67 per child;

3) Troiga and more minor children-amount:

(a) 92,67 PLN respectively for the first and second children,

b) 166.67 zł for the third child,

2a. For the revenue referred to in paragraph 2. Article 2 (1) of the basic Regulation shall be deemed to have been obtained in respect of the tax year in question to which the rules of taxation laid down in Article 4 apply. 27, art. 30b and art. 30c, reduced by the amount of the contributions referred to in Article 26 par. 1 points 2 and 2a.

2b. The deduction referred to in paragraph 2. 2 points 2 or 3, shall be entitled to the taxable person referred to in paragraph 2. 1, which at least for one day of the fiscal year exercised the authority, served as a function or exercised the care referred to in the mouth. 1, in relation to more than one child.

2c. The deduction referred to in paragraph 1. 1, shall not be entitled, starting from the calendar month in which the child:

1) on the basis of the court decision has been placed in an institution providing round-the-clock maintenance within the meaning of the provisions on family benefits;

2) entered into a marriage.

2d. For a taxable person who is married in a marriage referred to in paragraph 2. 2 point 1 (c) a and the paragraph. 10 and 11, it shall not be considered:

1) persons, in relation to whom a separation has been ruled within the meaning of separate provisions;

2) the surviving spouse, if her spouse has been deprived of parental rights or is punished by deprivation of liberty.

3. Where, in the same calendar month in relation to the child, the authority is exercised, the function or the care referred to in the paragraph shall be exercised. 1, each taxable person shall be entitled to an amount equal to 1/30 of the amount calculated in accordance with paragraph 1. 2 for each day of the child's care.

4. The deduction relates to the total of both parents, legal guardians of the child, or the parents of the foster parents in the marriage. This amount may be deducted from the tax in the part equal to or in any proportion established by them.

5. The deduction shall be made in the statement referred to in art. 45 par. 1, giving the number of children and their PESEL numbers, and in the absence of these numbers-names, surnames and dates of birth of children. At the request of the tax authorities or treasury control authorities, the taxable person shall be obliged to present the attestations, statements and other evidence necessary to establish the right to deduct, in particular:

1) a copy of the birth certificate of the child;

2) attestator of the family court to establish the legal guardian of the child;

3) a copy of the decision of the court to determine the foster family or the contract concluded between the foster family and the stuffy;

4) attestation of the attendance of a full-year child to the school.

6. The provisions of the paragraph. 1-5 shall apply mutatis mutandis to the taxable persons who hold the age of children referred to in Article 3. 6 para. In accordance with Article 4 (4), paragraphs 2 and 3, in connection with the exercise by those taxable persons of a maintenance obligation and in connection with the exercise of the functions of the foster family.

7. Rules of Art. 6 para. 8 and 9 shall apply mutatis mutandis to the children referred to in paragraph 1. 1 and 6.

(8) If the amount of the deductible under paragraph is to be deducted Article 2 (2), (3) and (4) shall be higher than the amount deducted from the title referred to in paragraph 2. 1, in the testimony referred to in art. 45 par. 1, the taxable person shall be entitled to an amount equal to the difference between the amount of the taxable person entitled to the deduction and the amount deducted in the tax return.

9. The amount constituting the difference referred to in paragraph. 8, may not exceed the amount of social security contributions referred to in Article 26 par. 1 points 2 and 2a, and the health insurance premiums referred to in Article 1 (2) and (2) (a). 27b par. 1 and 2, deductible, reduced by the contributions deducted in the statement referred to in art. 45 par. Article 1 (1) (a) (a) (a) of the provisions of Article 4 (2) (

10. In the case of deductions from the title referred to in paragraph. 1, entitled to a full tax year in relation to a matrimonial relationship:

1. parents,

2) the child's legal guardians,

3) foster parents

-to determine the amount of the contributions referred to in paragraph 1. 9, the total amount of their contributions shall be taken.

11. Paragraph Recipe 10 shall also apply to the taxable person who entered into marriage before the beginning of the tax year, and whose spouse died during the tax year.

12. The amount representing the difference referred to in paragraph 1. 8, the taxpayer shall demonstrate in the testimony referred to in Article. 45 par. 1.

Article 27g. [ Deduction from income tax contribution to universal health insurance] 1. A taxable person subject to the tax obligation laid down in the Article. 3 para. 1, settling on the basis of the rules laid down in the Article 27 ust. 9 or 9a obtained in a tax year outside the territory of the Republic of Poland income:

1) from the sources referred to in art. 12 (1) 1, art. 13, art. 14, or

2) from property rights in the scope of copyright and related rights within the meaning of separate provisions, from the performed outside the territory of the Republic of Poland of artistic, literary, scientific, educational and publicistic activities, with the exception of revenue (revenue) derived from the exercise of those rights or the disposal of such rights

-has the right to deduct from the income tax calculated in accordance with art. 27, reduced by the amount of the contribution referred to in Article 27b, the amount calculated in accordance with the paragraph. 2.

2. The payment shall be subject to an amount equal to the difference between the tax calculated in accordance with art. 27 ust. 9 or 9a and the amount of tax calculated on the revenue from the sources referred to in paragraph 1. 1, applying to those revenue the principles set out in the art. 27 ust. 8.

3. The deduction shall not be applied when the revenue from the sources referred to in paragraph 1 is not applicable. 1, they have been obtained in the countries and territories listed in the Regulation issued on the basis of art. 25a par. 6.

4. The provisions of the paragraph. 1-3 shall apply mutatis mutandis to the tax calculated in accordance with the Article. 30c.

Article 28. (repealed).

Article 29. [ Flat-rate] 1. Income tax from the obtained on the territory of the Republic of Poland by the persons referred to in art. 3 para. 2a, Revenue:

1) of the activities referred to in Art. 13 (2) and (6) to (9) and interest other than those listed in Article 30a par. 1, by copyright or related rights, from rights to inventive designs, trademarks and ornamental designs, including those from the sale of these rights, from receivables for making available the secrecy of the recipe or production process, for the use of or the right to use an industrial, commercial or scientific device, including a means of transport, and for information relating to the experience gained in the industrial, commercial or scientific fields (know-how)-shall be levied in a flat-rate form in the amount of 20% of the revenue;

2) from fees for services in the field of entertainment, entertainment or sports activities, performed by natural persons residing abroad, and organised through natural persons or legal persons conducting business in the range of artistic, entertainment or sporting events in the territory of the Republic of Poland-is collected in the form of a lump sum of 20% of the income;

3) for the charges due for the export of cargo and passengers accepted for carriage in ports of Poland by foreign shipping companies, with the exception of cargo and transit passengers-shall be charged in the form of a lump sum in the amount of 10% of revenue;

4) obtained on the territory of the Republic of Poland by foreign air navigation companies-it is collected in a lump sum of 10% of revenues;

5) for consultancy, accounting, market research, legal services, advertising services, management and control, processing of data, recruitment and recruitment services of staff, guarantees and guarantees of a similar nature -it shall be levied on a flat-rate basis of 20% of the revenue.

2. The provisions of the paragraph. 1 shall apply in the light of the double taxation agreements to which the Republic of Poland is a party. However, the application of the tax rate resulting from the relevant double taxation convention or the non-payment (non-payment) of the tax pursuant to such a contract is possible provided that it is documented for tax purposes of the place of residence the taxable person obtained from the certificate of residence.

3. The provisions of the paragraph. 1 shall not apply if the revenue referred to in paragraph 1 is not applicable. 1, are obtained by the taxpayer referred to in art. 3 para. 2a, conducting non-agricultural business activities through the foreign establishment situated on the territory of the Republic of Poland, provided that the taxpayer holds a certificate on the existence of a foreign establishment, issued by the competent tax authority the State in which it is domicited or by the competent tax authority of the State in which that foreign establishment is situated.

4. If the taxpayers referred to in art. 3 para. 2a:

1) they are domiciled for tax purposes in other than the Republic of Poland of a Member State of the European Union or in another country belonging to the European Economic Area or in the Swiss Confederation and

2) documented the residence certificate of residence for tax purposes

-the revenue obtained referred to in paragraph 1. 1, taxable in the territory of the Republic of Poland may, upon application expressed in the tax return submitted for a given tax year, tax on the rules laid down in art. 27 ust. 1. In this case, the lump-sum income tax referred to in paragraph 1 shall be deducted from those revenues. 1, shall be treated as equal to the payer's advance payment on income tax.

5. Paragraph Recipe 4 shall apply if there is a legal basis resulting from the agreement on the avoidance of double taxation or other ratified international agreements to which the Republic of Poland is a party, to obtain a tax information by the tax authority from the tax authority of the State in which the natural person is resident for tax purposes.

Article 30. [ Revenue (revenue) from other sources] 1. The income (income) shall be levied on the flat-rate income tax:

1) (repealed);

1a) (repealed);

1b) (repealed);

1c) (repealed);

2) for winnings in competitions, games and betting or prizes related to bonus sales, obtained in a Member State of the European Union or another country belonging to the European Economic Area, subject to art. 21 (1) 1 points 6, 6a and 68-in the amount of 10% of the prize or prize;

3. (repealed);

4) in respect of benefits received by pensioners, in connection with the employment relationship, employment relationship, work relationship or cooperative employment relationship, including trade unions, with the establishment of a working relationship, including trade unions, subject to the conditions of the art. 21 (1) 1 points 26 and 38-10% of the amount receivable;

4a) for cash benefits received after discharge from service by uniformed officers and soldiers, in connection with the release of those persons from the permanent service on the basis of separate laws, for a period of one month or for a period of time for a one-month period, or monthly for a period of three months, of 20% of the amount receivable;

4b) in respect of benefits received from banks, cooperative savings banks or financial institutions within the meaning of separate provisions, in connection with the promotions offered by those entities, at a rate of 19% of the benefit;

5) with remuneration for the provision of assistance to the Police, tax inspection authorities, customs officers, Border Guard, the Service of Military counterintelligence, the Service of Military Intelligence, Military Police Service, Internal Security Agency, Intelligence Agency and the Central Anti-Corruption Bureau, paid out of the operational fund, in the amount of 20% of the remuneration;

(5a) in respect of the title referred to in Article 13 points 2 and 5-9, if the amount of receivables specified in the contract concluded with the non-employee of the payer does not exceed 200 PLN-equal to 18% of the income;

6) (repealed);

7 (repealed);

7a) for the collection of savings on more than one individual pension account, within the meaning of the provisions on individual pension accounts, of 75% of the income earned on each individual pension account;

8) (repealed);

9) (repealed);

10) (repealed);

11) (repealed);

12) (repealed);

13) from one-off compensation for shortening the period of notice paid to the soldiers exempted from the professional military service on the basis of art. 14 para. 2 of the Act of 25 May 2001. about the reconstruction and technical modernization and financing of the Armed Forces of the Republic of Poland (Dz. U. 2009 r. Nr 67, pos. 570 and No. 157, pos. 1241 and 2011 Nr 81, pos. 439)-in the amount of 20% of revenue;

14) on the amount of payments from the individual account of the pension insurance, including payments to the person entitled to the death of savers made on the basis of art. 34a par. 1 point 2 of the Act of 20 April 2004. on individual pension accounts and individual accounts of the pension insurance (Dz. U. No 116, item. 1205, with late. zm.)-in the amount of 10% of the income;

15) [ 27] for damages awarded on the basis of the competition rules, if the liable for payment of compensation is the company in which the State Treasury, the local government unit, the association of local government units, the state the legal person or communal legal person shall have, directly or indirectly, the majority of votes at the assembly of shareholders or at the general meeting, including on the basis of agreements with other persons, in the part where the amount of the compensation is exceeds the amount of remuneration received by the taxable person in respect of the contract of employment or the contract for the provision of services involving him and the company during the six months preceding the first month of payment of the compensation-70% of that part of the compensation due;

16) [ 28] as defined in the contract for the management, or the management service contract concluded with the company referred to in point 15, of the redress or of the compensation for the reduction of the period of termination of the contract, as specified in the contract of employment the work to which management tasks are subject, or contracts for the provision of management services or termination of the management services before the expiry of the period for which they are concluded, in the part where their amount exceeds three times the month the remuneration received by the taxable person in respect of the contract of employment of which they are subject concerning the management, or the agreement for the provision of the management services binding it with the company-at the amount of 70% of the payment due or compensation.

1a. (repealed).

1b. (repealed).

1c. (repealed).

1d. (repealed).

2. (repealed).

3. [ 29] The flat-rate tax referred to in paragraph 1. 1 points 2, 4-5a and 13-16, shall be collected without deducting the income for obtaining costs.

3a. The income referred to in paragraph 1 shall be made. 1 point 7a, there is a difference between the amount of funds collected on the individual retirement account and the sum of the contributions to the individual pension account. This income shall not be reduced by the loss of the capital and property rights incurred in the fiscal year and in previous years.

4. (repealed).

5. (repealed).

6. (repealed).

7. (repealed).

8. Revenue (revenue) referred to in paragraph 1. 1, does not link to income taxed under the rules laid down in Art. 27.

9. The provisions of the paragraph. 1 points 2, 4-5a and 7a shall apply with regard to the double taxation conventions to which the Republic of Poland is a party. However, the application of the tax rate resulting from the Double Taxation Convention or the non-payment (non-payment) of tax pursuant to such a contract is possible provided that the taxpayer has documented his place of residence for the purposes of tax certificate of residence.

Article 30a. [ Flat-rate 19%] 1. From the income received (revenues), 19% of the flat-rate income tax shall be collected, subject to the Art. 52a:

1) with interest on loans, except when the granting of loans is the subject of an economic activity;

2) with interest and discount on securities;

3) with interest or other revenue from the cash collected in the account of the taxpayer or in other forms of saving, storing or investing, conducted by an entity entitled under separate regulations, subject to art. 14 para. 2 point 5;

4) from dividends and other income from the participation in the profits of legal persons;

5) on the income from participation in capital funds;

(5a) on income from the insurance contracts referred to in Article 24 ust. 15a;

6) on the amounts paid after the death of a member of an open pension fund indicated by him to a person or heir:

(a) within the meaning of the provisions on the organisation and functioning of pension funds

(b) from the sub-account referred to in Article 40a of the Act of 13 October 1998. the social security scheme;

7. from the income of a member of the staff of the pension fund for the transfer of shares submitted in the quantitative account to the assets of that fund;

(8) for the disposal of the right to call the new issue by the occupational pension fund on behalf of a member of the fund;

9. from the amounts once paid by an open pension fund to the member of the fund to which the fund's account has been opened in connection with the death of his spouse;

9a) from the amounts once paid by the Social Insurance Institution to the sub-account referred to in art. 40a of the Act of 13 October 1998. the social security scheme, in relation to the death of the insured spouse;

10) on savings income on an individual retirement account for the reimbursement or partial reimbursement, within the meaning of the provisions on individual pension accounts, the funds collected in that account;

11) on the income of a participant in an occupational pension scheme for the reimbursement of funds collected under the scheme, within the meaning of the provisions on occupational pension schemes;

(12) on the amount of the guaranteed payment referred to in Article 3. 25b of the Act of 17 December 1998. o pensions from the Social Insurance Fund (Dz. U. of 2013 r. items 1440 and 1717).

2. The provisions of the paragraph. 1 (1) to (5) shall apply with regard to the double taxation conventions to which the Republic of Poland is a party. However, the application of the tax rate resulting from the relevant double taxation convention or the non-payment (non-payment) of the tax pursuant to such a contract is possible provided that it is documented for tax purposes of the place of residence the taxable person obtained from the certificate of residence.

2a. From the revenue (revenue) of the receivables referred to in paragraph. 1 points 2, 4 or 5, transferred to taxable persons entitled from securities recorded in summary accounts whose identity has not been disclosed in accordance with the law referred to in Article 1 (1) of the Act referred to in Article 1 (1) of the Act referred to in Article 1 (1) of the Act referred to in (5a) point 11, the tax referred to in paragraph 1. 1, the payer shall levy at the rate specified in the paragraph. 1 of the total income (revenue) provided by him to all such taxpayers through the collection account holder.

3. If it is not possible to identify the redeemed, or otherwise annihilated titles of the participation in the equity funds, it shall be assumed that the titles of the shares successively are those from the taxable person acquired at the earliest. (FIFO). The principle referred to in the first sentence shall be applied on a separate basis for each investment account.

4. The principle referred to in the paragraph. 3 shall apply mutatis mutandis to the setting of a discount on securities.

5. The income referred to in paragraph 5. Article 1 (5) does not incur losses on the share of capital funds and other losses on equity and property rights, incurred in the fiscal year and in previous years.

6. The lump-sum tax referred to in paragraph Points 1 to 4 and points 6, 8 and 9 shall be levied without deducting the income for the costs of obtaining, subject to Article 1 (1) (a) of the Rules of 24 ust. 5 points 1 and 4, paragraph. 5a, 5d and 5e.

6a. A flat-rate tax, calculated in accordance with the paragraph. 1 point 4, on the revenue received by a complimentary from a share in the profits of the company referred to in art. Point 28 (c), point 28 (c), shall be reduced by the amount corresponding to the product of the percentage of the complimentary in that company's profit and of the tax due on the income of that company, calculated in accordance with the provisions of Article 5 (1). 19 of the Act on Corporate Income Tax, for the fiscal year from which the income of the share in profit was obtained.

6b. The amount of the reduction referred to in paragraph 1 shall be fixed. 6a, may not exceed the amount of tax calculated in accordance with the paragraph. 1 point 4.

6c. The provisions of the paragraph. 6a and 6b shall also apply where the revenue for participation in the profit of the company referred to in Article 6 (1) (a) is not applicable. 5a point 28 (c), for a given tax year will be obtained by a complimentary in another year of the year following the tax year, but no longer than 5 consecutive fiscal years, counting from the end of the fiscal year following the year, in which the profit has been achieved.

6d. Paragraph Recipe 6c shall apply mutatis mutandis to income tax on income (income) of a complimentary from the liquidation of the company referred to in art. 5a point 28 (c) or his/her appearance from such a company.

6e. In the case of a complementarius obtaining income from the right to participate in profit in more than one company referred to in art. 5a point 28 (c), reduction referred to in paragraph (5) 6a, shall be entitled to a tax on the revenues obtained separately from each of these companies.

7. The revenue (revenue) referred to in paragraph 1. 1, does not link to income taxed under the rules laid down in Art. 27.

8. The income referred to in paragraph 1. 1 point 10, there is a difference between the amount of the funds collected on the individual retirement account and the sum of the contributions to the individual pension account.

8a. The income at the total return, which was preceded by partial returns, is the difference between the value of the funds collected on the individual pension account at the date of total return and the sum of the contributions to the individual pension account less the cost of partial returns.

8b. In the case of a partial refund, the amount of the refund is reduced by the amount of the refund for that refund. For the cost referred to in the first sentence, the product shall be considered as the product of the amount of the refund and of the ratio constituting the share of the sum of the contributions to the individual pension account to the value of the funds collected in that account.

8c. At the next partial reimbursement of the provisions of the paragraph. 8a and 8b shall apply mutatis mutandis, with the fact that the current balance of funds in the account shall be taken into account in determining the value of the funds collected on the individual pension account.

8d. The income referred to in paragraph 1. 8-8c, no aviewer of losses from the cash and property rights incurred in the fiscal year and in previous years.

8e. The provisions of the paragraph. 8 to 8d shall apply mutatis mutandis to the determination of the income referred to in paragraph 1. 1 point 11.

9. The Podatnica referred to in art. 3 para. 1, obtaining outside the borders of the Republic of Poland the revenue (revenue) referred to in the paragraph. 1 points 1 to 5, from the flat-rate tax calculated in accordance with paragraph 1. 1, from these revenue (revenue), deduct an amount equal to the tax paid abroad, however, this deduction may not exceed the amount of tax calculated on those income (revenue) at the application rate of 19%.

10. [ 30] If the taxable person referred to in Article 3 para. 1, reaches the revenue (revenue) referred to in art. 44c ust. 1 point 4 (a) a-from sources of income located in the Republic of Austria or in a country or territory with which the Republic of Poland is bound by an agreement on measures equivalent to the measures laid down in Chapter 7a, tax on those revenues (revenue) paid in the Republic of Austria, in that State or in that territory, is deductible from the amount of tax calculated in accordance with the paragraph. 1 and 9.

11. The amounts of the flat-rate tax calculated on the income (revenue) referred to in paragraph 1. 1 points 1-5, obtained outside the borders of the Republic of Poland and the amount of tax paid abroad referred to in paragraph. 9 and 10, taxpayers are obliged to show in the tax return referred to in art. 45 par. 1 or 1a.

Article 30b. [ Tax on securities income] 1. From income generated from the payment of securities or derivative financial instruments, including the exercise of the rights arising from those instruments, from the payment of the transfer of shares (shares) and for the transfer of shares (shares) for the contribution non-monetary in the form other than the company or its organised part, the income tax shall be 19% of the income earned.

2. The income referred to in paragraph 2. 1, is:

1) the difference between the sum of the proceeds obtained from the payment of the payment of the securities and the costs of obtaining the revenues, determined on the basis of art. 22 par. 1f or paragraph. 1g, or art. 23 (1) 1 point 38, subject to Article 24 ust. 13 and 14,

2) the difference between the sum of the revenues obtained from the realization of the rights resulting from securities referred to in art. 3 point 1 lit. b of the Act of 29 July 2005. the trading of financial instruments, and the costs of obtaining revenues, as determined on the basis of art. 23 (1) 1 point 38a,

(3) the difference between the sum of the proceeds obtained from the payment of the divestment of derivative financial instruments and the realisation of the rights therefrom and the costs of obtaining the revenues, as determined on the basis of art. 23 (1) 1 point 38a,

4) the difference between the sum of the proceeds obtained from the payment of the transfer of the shares (shares) and the costs of obtaining the revenues determined on the basis of art. 22 par. 1f and art. 23 (1) 1 points 38 and 38c,

5) the difference between the income determined in accordance with art. 17 para. 1 point 9 or 9a and the costs of obtaining the revenue under Article 1 22 par. 1e,

6) the difference between the income obtained from the consideration of the transfer of shares (shares) of a capital company resulting from the transformation of the entrepreneur, being a natural person in a single capital company, and the costs of obtaining the revenue, specified on the Article 1 22 par. 1ł

-achieved in the fiscal year.

3. The provisions of the paragraph. 1 shall apply in the light of the double taxation agreements to which the Republic of Poland is a party. However, the application of the tax rate resulting from the relevant double taxation convention or the non-payment of tax pursuant to such a contract is possible subject to documentary evidence for tax purposes of the taxable person's place of residence the certificate of residence obtained from him.

4. The provision of the paragraph. 1 shall not apply if the disposal of shares (shares), securities and derivative financial instruments is payable and the rights arising therefrom are carried out in the performance of their business activities.

5. The income referred to in paragraph 5. 1, does not link to income taxed under the rules laid down in Art. 27 and Art. 30c.

5a. If the taxable person referred to in Article 3 para. 1, reaches the income referred to in paragraph. 1, both in the territory of the Republic of Poland and beyond its borders, these revenues are combined and the tax calculated on the total amount of income is deducted from the amount equal to the income tax paid abroad. However, that deduction may not exceed that part of the tax calculated prior to the deduction, which shall be in proportion to the income obtained abroad.

5b. In the case of the taxable person referred to in art. 3 para. 1, which will receive the revenue referred to in paragraph 1. 1, only outside the borders of the Republic of Poland the rule set out in the paragraph 5a shall apply mutatis mutandis.

5c. [ 31] If the taxable person referred to in Article 3 para. 1, reaches the revenue (revenue) referred to in art. 44c ust. 1 point 4 (a) e and f from sources of income located in the Republic of Austria or in a country or territory with which the Republic of Poland is bound by an agreement on measures equivalent to the measures laid down in Chapter 7a, tax on these revenue (revenue) paid in the Republic of Austria, in that State or in that territory, is deductible from the amount of tax calculated in accordance with the paragraph. 1, 5a and 5b.

6. After the end of the tax year, the taxpayer is obliged in the tax return referred to in art. 45 par. Point 1 1a, show the revenue generated in the tax year from the payment of the transfer of securities, including the income referred to in Article 3 (1) (a) of the basic Regulation. 24 ust. 14, revenue from the payment of the disposal of derivative financial instruments, as well as the proceeds from the realisation of the rights arising therefrom, from the payment of the transfer of shares (shares) and the transfer of shares (shares) in the company or contributions in cooperative societies, in return for a non-monetary contribution in a form other than that of the company or its organised part, and calculate the income tax due.

7. Article Recipe 30a par. 3 shall apply mutatis mutandis.

8. The Minister responsible for public finance will announce, by means of the notice, in the Official Journal of the Republic of Poland "Monitor Polski", the list of territories referred to in paragraph. 5c (2) and Article 5c 30a par. 10 point 2.

Article 30c. [ Taxation of economic activities] 1. Income tax on income from non-agricultural economic activities or special agricultural production departments obtained by the taxpayers referred to in art. 9a ust. 2 or 7, subject to Article 29, 30 and 30d, is 19% of the basis for calculating the tax.

2. The basis for calculating the tax referred to in paragraph 2. 1, is the income determined in accordance with art. 9 ust. 1, 2, 3, 3a and 5, art. 24 ust. 1, 2, 3b-3e and paragraph. First sentence or Article 4 24b ust. 1 and 2, or art. (25) The income of the taxable persons may be reduced by the social security contributions laid down in the Article. 26 par. 1 point 2 (a) a and point 2a and contributions to the individual account of the pension insurance set out in the Article 26 par. 1 point 2b. The amount of the contributions and contributions shall be determined on the basis of the documents establishing the transfer.

3. The social contributions referred to in art. 26 par. 1 point 2 (a) a and point 2a, and contributions to the individual account of the pension insurance set out in the Article 26 par. 1 point 2b, shall be deducted from the income if they are not:

1) included in the cost of obtaining revenues or

2. deducted from the revenue to be taxed under the rules laid down in the Article. 27, or

3) deducted from revenues under the Flat-rate Income Tax Act, or

4) returned to the taxpayer in any form.

3a. Rules of the art. 26 par. 13b and 13c shall apply mutatis mutandis.

(b) The deduction of contributions to the individual account of the pension security referred to in paragraph 3 (b) of the pension insurance scheme. 2, shall be carried out in a tax statement.

4. If the taxable person referred to in Article 3 para. 1, it also reaches revenue from activities carried out outside the territory of the Republic of Poland or from sources of revenues located outside the territory of the Republic of Poland, and these revenues are not exempt from taxation under the contract of the avoidance of double taxation, or when the Republic of Poland has not concluded a double taxation convention with the State where the income is reached, such income shall be linked to income from the sources of income situated in the territory of the The Republic of Poland. In this case, the tax calculated on the total amount of the revenue shall be deducted from the amount equal to the income tax paid in the foreign country. However, that deduction may not exceed that part of the tax calculated prior to the deduction, which shall be in proportion to the income obtained in a foreign country.

5. In the case of the taxable person referred to in art. 3 para. 1, obtaining only income from activities performed outside the territory of the Republic of Poland or from sources of revenues located outside the territory of the Republic of Poland, which are not exempt from income tax on the basis of agreements on the avoidance of double taxation, or when with the country where the income is reached, the Republic of Poland has not concluded a double taxation convention, the rule set out in the paragraph. 4 shall apply mutatis mutandis.

6. Income from non-agricultural economic activities or special agricultural production departments, taxed in the manner set out in the paragraph 1, does not link to income taxed under the rules laid down in Art. 27, art. 30b, art. 30e and art. 30f.

Article 30d. [ Loss of income by the taxable person] 1. If the competent tax authority or the competent authority of the tax control determines, on the basis of art. 25, the taxpayer's income at a higher rate (lower loss) than declared by the taxpayer in connection with making the transactions referred to in art. 25a, and the taxpayer will not submit to those authorities required by those provisions of the tax documentation-the difference between the income declared by the taxpayer and the rate specified by those authorities is taxed at 50%.

2. Paragraph Recipe 1 shall apply to taxable persons whose income is taxed in accordance with the rules laid down in Article 3. 27 or in art. 30c.

Art. 30e. [ Paid real estate disposal] 1. From the income from the paid divestment of the property and the rights referred to in art. 10 para. 1 point 8 (a) a-c income tax is 19% of the basis for calculating the tax.

2. The basis for calculating the tax referred to in paragraph 2. 1, there is income constituting the difference between the income from the paid divestment of immovable property or the rights determined in accordance with art. 19 and the costs fixed in accordance with art. 22 par. 6c and 6d, plus the sum of the depreciation write-off referred to in art. 22h ust. 1 point 1, made from transferable real estate or rights.

3. In the case of a paid divestment by way of conversion of real estate or rights referred to in art. 10 para. 1 point 8 (a) a-c income shall be determined by each party to the contract on the basis of the terms referred to in paragraph 1. 2.

4. After the end of the tax year, the taxpayer is obliged in the tax return referred to in art. 45 par. Point 3 (1a), demonstrate:

1) income earned in the tax year from the paid divestment of real estate and property rights referred to in art. 10 para. 1 point 8 (a) a-c and calculate the income tax due on the income to which the Article does not apply. 21 (1) 1 point 131, or

2) the revenue referred to in Article 21 (1) 1 point 131.

5. Income from the paid divestment of real estate and property rights referred to in art. 10 para. 1 point 8 (a) a-c does not connect with income (revenue) from other sources.

6. The provisions of the paragraph. 1-4 shall not apply if:

1) the construction and sale of residential buildings or dwellings and the sale of land and the right of perpetual usunitiship of land are the subject of economic activity of the taxpayer;

2. the revenue from the sale of real estate and rights constitutes revenue from the business activity or from the departments of special agricultural production within the meaning of art. 14 para. 2 point 1.

7. In the event of failure to comply with the conditions laid down in the Article 21 (1) 1 point 131 of the taxable person shall be obliged to make a correction of the testimony referred to in art. 45 par. The interest shall be calculated on the following day following the expiry of the period of payment referred to in Article 1 (a) (a) of the second subparagraph of Article 3 (3) (a) of the first subparagraph of Article 3 (3) (a 45 par. 4 point 4, up to and including the day of payment of tax.

8. If the taxable person referred to in Article 3 para. 1, it also achieves the incomes referred to in paragraph. 1 outside the territory of the Republic of Poland, and these revenues are not exempt from taxation under the Double Taxation Convention or when with the State in which the income is reached, the Republic of Poland has not entered into an agreement on avoidance double taxation, these revenues are connected with the income achieved on the territory of the Republic of Poland. In this case, the tax calculated on the total amount of the revenue shall be deducted from the amount equal to the income tax paid in the foreign country. However, that deduction may not exceed that part of the tax calculated prior to the deduction, which shall be in proportion to the income obtained in a foreign country.

9. In the case of the taxpayer referred to in art. 3 para. 1, which achieves the revenue referred to in paragraph 1. 1 only outside the territory of the Republic of Poland which are not exempt from income tax pursuant to the Double Taxation Convention, or when with the State in which the income is reached, the Republic of Poland has not concluded a contract of the avoidance of double taxation, the principle set out in the paragraph. 8 shall apply mutatis mutandis.

Article 30f. [ Tax on the foreign income of the controlled company] 1. Taxes on the foreign income of the controlled company obtained by the taxpayer referred to in art. 3 para. 1, shall be 19% of the basis for calculating the tax.

2. The term used in this Article shall be:

1) foreign company-means:

(a) legal person,

(b) a capital company in the organisation,

(d) a company not having legal personality as referred to in Article 1 (1) 3 point 2 of the Law on Corporate Income Tax

-not having a seat or board within the territory of the Republic of Poland, in which the taxable person referred to in art. 3 para. 1, holds a share of the capital, voting rights in the control bodies or constituting or the right to participate in profit;

2) financial instruments-means financial instruments listed in art. 2 of the Act of 29 July 2005. the trading of financial instruments;

3) subsidiary-means the entity referred to in art. 3 para. 1. Legal persons, or a foreign company which does not comply with the conditions set out in paragraph 1 of the Law on Income Tax. 3 point 3 (a) b and c in which the taxable person holds, directly or indirectly, at least 25% of the shares in the capital or 25% of the voting rights in the control bodies or constituting, or 25% of the shares associated with the right to participate in the profit.

3. Foreign controlled company is:

1. a foreign company established or administrative board in the territory or in a country listed in a Regulation issued on the basis of Article 3 of the Regulation. 25a par. 6 or

2. a foreign company established or a board in the territory of a country other than that indicated in point 1, with which:

(a) the Republic of Poland has not entered into an international agreement, in particular the Double Taxation Convention, or

(b) The European Union has not concluded an international agreement

-which is the basis for obtaining tax information from the tax authorities of that State, or

3) a foreign company meeting the following conditions:

(a) in the company of that taxable person referred to in Article 3 para. 1, has uninterruposed for a period of not less than 30 days, directly or indirectly, at least 25% of the shares in the capital or 25% of the voting rights in the control bodies or constituting or 25% of the shares associated with the right to participate in the profit,

(b) at least 50% of the revenues of that company achieved in the tax year referred to in paragraph 1. 7, comes from dividends and other income from participation in the profits of legal persons, proceeds from the disposal of shares (shares), receivables, interest and borrowing from any kind of loans, sureties and guarantees, as well as revenues from copyright, rights industrial property, including the divestment of such rights, and the divestment and implementation of the rights of financial instruments,

(c) at least one of the types of income referred to in point (b) obtained by that company shall be subject in the country of its registered office or the management board at a rate of at least 25% of the rate of income in force in that country, of the amount of the income referred to in point (b) of that State. Article 2 19 (1) 1. Legal persons act, or exemption or exemption from income tax in that State, unless such income is subject to exemption from taxation in the country of establishment or the management board of the company receiving it the basis of the provisions of Council Directive 2011 /96/EU of 30 November 2011. on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (Dz. Urz. EU L 345, 29.12.2011, p. 8, z Late. zm.).

4. Paragraph Recipe 3 point 3 (a) and it also applies where 25% of the shares in the capital or 25% of the voting rights in the control bodies or constituting or 25% of the shares of the right to participate in the foreign profits of the company remain in the possession determined together with the spouse of the taxpayer, as well as his relatives to the second degree.

5. The basis for the calculation of the tax referred to in paragraph 1. 1, is the income of a foreign controlled company falling for the period in which the condition mentioned in the paragraph is satisfied. 3 point 3 (a) or the period referred to in paragraph 3 (3) (a). 9 or 10, in that part, which corresponds to the shares in which it is associated with the right to participate in the profit of that company, after the deduction of the amounts:

1) a dividend received by a taxpayer from a foreign controlled company;

2) from the paid divestment by the taxpayer of a share in a foreign controlled company.

6. Amounts not deducted in accordance with the paragraph. 5 in a given tax year are deductible in the following five tax years successively.

7. The income referred to in paragraph 1. 5, shall be obtained in the tax year surplus of the sum of the revenues over the costs of obtaining them, determined in accordance with the provisions of the Act, irrespective of the type of sources of income, fixed on the last day of the tax year of the foreign controlled company. If the foreign controlled company does not have a fixed fiscal year or the year exceeds the following period, after 12 months, the tax year of the foreign controlled company shall be deemed to be the tax year of the taxable person. The foreign income of the controlled company shall not be reduced by the losses incurred in previous years.

(8) If it is not possible to determine the participation of the taxable person relating to the right to participate in the foreign profits of the controlled company, or to exclude or restrict that right, to determine the participation of the person in respect of the right to participate in the the profits of a foreign controlled company shall be the highest, specified percentage, the share of the taxpayer in the capital, the right to vote in the control bodies or the voting rights of the bodies constituting that company.

9. In the case of a foreign controlled company referred to in paragraph. For the purposes of determining the share of the right to participate in the foreign profits of the controlled company, point 1 shall be deemed to be deemed to be the taxable person or taxable person referred to in Article 3 (1). 3 para. 1, favors, throughout the fiscal year referred to in paragraph. 7, all rights to participate in the profits of this company. In the absence of any contrary evidence, the taxpayers ' shares referred to in Article 4 (1) shall be deemed to have been accepted. 3 para. 1, associated with the right to participate in the profits shall be equal.

10. The provisions of the paragraph. 9 shall apply mutatis mutandis to the establishment of the share of the right to participate in the gains of a foreign controlled company referred to in paragraph 1. Article 3 (2), unless the taxable person shows that the person actually entitled to participate in the foreign controlled company or the period of possession of the person concerned is different.

11. In the case of a foreign controlled company referred to in paragraph. Article 3 (2), (b) of the 1 shall not apply if the taxable person shows that at least one of the conditions laid down in the paragraph is not fulfilled. 3 point 3. The provisions of the paragraph 15 shall apply.

12. Participation of the taxpayer in a foreign controlled company referred to in paragraph. 3 point 3 (a) shall be reduced by the participation of its subsidiary in relation to the right to share in the profits of that foreign controlled company, which is entitled for the same period, if the following conditions are met:

1) the subsidiary holds, directly or indirectly, at least 25% of the shares associated with the right to participate in profits in that foreign controlled company;

2) the subsidiary shall take into account in the taxable amount the income of that foreign controlled company, on the basis of the provisions concerning the foreign controlled company in force in the State in which it is subject to taxation from its entirety revenue;

3. the subsidiary is a taxable person referred to in art. 3 para. 1 of the Act on Income Tax on Legal Persons, or there is a legal basis, resulting from the Double Taxation Convention, another ratified international agreement to which the Republic of Poland is a party, or another international agreement, to which the European Union is a party, to obtain tax information by the tax authority or the tax authority from the tax authority of the State in which the foreign subsidiary is liable to tax on the whole of its income.

13. From income tax calculated in accordance with the mouth. 1. an amount equal to the income tax paid by a foreign controlled company shall be deducted in proportion to the amount of income determined in accordance with paragraph 1. 5 to the income of this company determined in accordance with the paragraph. 7; the provisions of art. 27 ust. 8-9a does not apply. Article Recipe 11a shall apply mutatis mutandis.

14. Paragraph Recipe 13 shall apply subject to the existence of a legal basis resulting from the Double Taxation Convention or other ratified international agreement to which the Republic of Poland is a party, or another international agreement to which the party is a party The European Union, to obtain tax information by the tax authority from the tax authority of another country in which the income was obtained.

15. The travelers are obliged to keep the register of foreign companies referred to in the paragraph. 3 points 1 and 2 and point 3 (a), and after the end of the tax year referred to in paragraph 3. 7, not later than before the deadline to testify about the amount of foreign income of the controlled company achieved in the tax year, shall be required to record the events raised in a foreign company controlled in the records separate from the accountancy records indicated in Article 24a or in art. 15 para. 1 of the flat-rate income tax act, in such a way as to determine the amount of income, the basis for calculating the tax and the amount of tax due for the tax year, including those included in the records of fixed assets and values intangible and legal information necessary to determine the amount of depreciation in accordance with the provisions of art. 22a-22o.

16. At the request of the tax authority or the tax inspection body the taxpayer is obliged to make available, within 7 days from the day of receipt of the request, carried out in accordance with the mouth. 15 records and register. If the taxable person does not make these records or register or determine the income on the basis of the records kept, the income shall be determined by way of estimation, taking into account the subject of the activity (transaction) from which the taxable income is not available. has been reached. The provisions of the Tax Ordinance shall apply to the determination of income by way of an estimate.

17. In order to calculate the indirect participation referred to in paragraph 1, 3 point 3 (a) a and the mouth. 12 point 1, Article 25 par. 5b shall apply mutatis mutandis.

18. The provisions of the paragraph. 1, 15 and 16 shall not apply if a foreign controlled company, subject to taxation on the whole of its own income in a Member State of the European Union or in a country belonging to the European Economic Area, is in charge of carrying out its own operations in that State the actual business activity.

19. The provision of the paragraph. 1, subject to paragraph. 15, shall not apply if:

1) the foreign revenues of the controlled company do not exceed in the tax year the amount corresponding to 250,000 euros, converted into the Polish currency at the average rate announced by the National Bank of Poland, in force on the last day of the tax year prior to the fiscal year referred to in paragraph 1. 7, or

2. a foreign controlled company pursues a real economic activity in the territory of a State other than a Member State of the European Union or a State belonging to the European Economic Area in which it is subject to taxation on the whole its revenue, and its revenue, does not exceed 10% of the revenue accruing from the actual business activity in that State, provided that there is a legal basis arising from the double taxation convention, the ratified international agreement to which the Rzeczpospolita is a party Poland, or any other international agreement to which the European Union is a party, to obtain tax information from the tax authority of the State in which a foreign controlled company is subject to taxation on the whole of its income.

(20) In assessing whether a foreign controlled company carries out actual economic activities, it shall take into account in particular whether:

1) the registration of a foreign controlled company involves the existence of an undertaking in which that company effectively carries out activities which constitute an economic activity, including, in particular, whether the company has premises, qualified personnel and equipment used in their business activities;

2) the foreign controlled company does not create a structure functioning in isolation from economic reasons;

3) there is a commenseness between the scope of activities carried out by a foreign controlled company and indeed owned by that company's premises, personnel or equipment;

4. the agreements concluded are in line with economic reality, have economic justification and are not manifestly contrary to the general economic interests of the company;

5) the foreign controlled company itself carries out its basic economic functions with the use of own resources, including those present on the site of the managers.

21. The provisions of the paragraph. 1-20 and Art. 45 par. 1aa shall apply mutatis mutandis to a taxable person conducting business activities by situated outside the territory of the Republic of Poland a foreign establishment, unless the income of this plant has been taken into account by a taxable person in the taxable amount fixed in accordance with art. 26 or Art. 30c.

Chapter 7

Payment of tax or advance on tax by payers

Article 31. [ Work bets as payers] Natural persons, legal persons and organisational units without legal personality, hereinafter referred to as 'labour establishments', shall be obliged to calculate and collect in the course of a year an advance on income tax on persons who obtain from those natural persons. Bets on income from business, employment, labour or cooperative employment, cash benefits from social security paid by bets and, in labour cooperatives, payments on account of share in surplus balance sheet.

Article 32. [ Advance on Tax] 1. Advances referred to in Art. 31, for the months of January to December, subject to the paragraph. 1a, are:

1. for months from the beginning of the year up to and including the month, in which the taxable income from the beginning of the year in that establishment exceeded an amount equal to the upper limit of the first scale, 18% of the income obtained in the month in question;

2) for the months following the month in which the income from the beginning of the year exceeded the amount referred to in points 1-32% of the income obtained in a given month.

(1a) If the taxable person submits to the payer a statement that he intends to tax the income for the year in question, including the spouse or under the rules laid down in the Article. 6 para. 4, and for the fiscal year envisaged, as set out in the statement:

1) the income of the taxpayer does not exceed the upper limit of the first range of the scale, and the spouse or child respectively does not obtain any income except for the survivor's pension-the advance payment for all months of the tax year amounts to 18% of the income earned in that month and are further reduced for each month by an amount equal to 1/12 of the tax-reducing amount, as set out in the first tax-scale period;

2) the income of the taxpayer will exceed the upper limit of the first range of the scale, and the spouse or child respectively does not obtain any income except the survivor's pension or the income of the spouse falls within a lower range of scale, advance payment for all months of the fiscal year are 18% of the income earned in a given month.

1b. The payers to whom the taxpayer has made the declaration mentioned in the paragraph. 1a, shall collect advances according to the rules laid down in the paragraph. 1a points 1 and 2 as from the month following the month in which the declaration was made.

1c. In the event of a de facto change of the entitlement to a reduction in advances or a loss of the possibility of taxation of income in accordance with art. 6, the taxpayer is obliged to inform the payer; in this case, from the month following the month in which the taxpayer no longer fulfils the conditions for reduction of advances, the advances shall be collected according to the rules laid down in the paragraph. 1.

1d. (repealed).

2. For the income referred to in paragraph. 1 and 1a, it shall be considered to have received within a month the revenue within the meaning of Article 1. 12 and cash benefits from social insurance paid by the payer, after deducting the costs of obtaining at the amount specified in Art. 22 par. 2 points 1 or 3 or paragraph 3. 9 points (1) to (3) and after the deduction of the social security contributions referred to in Article 9 by the payer in a given month. 26 par. 1 point 2 (a) b or point 2a. If benefits in kind, benefits for a taxable person or other free of charge are entitled to a taxable person for a period of more than one month, the amount of the advance payment for the individual months shall be taken as the amount of the benefit. for one month. If it is not possible to determine what proportion of these benefits is for one month and the calculation of the entire value during the month of their acquisition would result in a disproportionate advance in relation to the payment of the money, the establishment of the work, on request the taxpayer will limit the advance payment for the month concerned and collect the remaining portion of the advance in the following months of the tax year.

3. A parcel calculated in the manner specified in the mouth. 1, 1a and 2 shall be reduced by an amount equal to 1/12 of the tax-reducing amount, as determined in the first period of the applicable tax scale, if the employee before the first payment of the remuneration in the tax year makes the statement of work to the public According to the prescribed formula, in which it concludes that:

1) does not receive a pension or annuity through the payer;

2) does not achieve income for membership of an agricultural production cooperative or other cooperative engaged in agricultural production;

3) it does not reach the revenue from which it is obliged to pay advances on the basis of art. 44 par. 3;

4) does not receive cash benefits paid from the Labour Fund or from the Guarantee Fund of the Employee Benefit;

5) this work plant is competent to apply this reduction.

3a. The certificates referred to in paragraph 1 shall be provided for in paragraph 1. 3, it shall not be submitted if the factual situation resulting from the statement made in previous years has not been changed.

3b. A Zalika calculated in the manner specified in the paragraph. 3 shall be reduced by the amount of the contribution to health insurance referred to in Article 3. 27b, taken from the taxpayer's own funds this month.

4. The establishment of the work does not reduce the advance in the manner specified in the paragraph. 3 if the taxable person has notified him of any changes to the facts resulting from the declaration.

5. The establishment of the work in calculating the advance shall apply the costs of obtaining the revenues specified in Art. 22 par. 2 (3) if the worker submits a declaration of compliance with the condition laid down in that provision; the provisions of paragraph 3. 3a and 4 shall apply mutatis mutandis.

6. The labor establishment does not charge an advance on income tax on the income obtained by the employee from work performed outside the territory of the Republic of Poland, provided that the income is subject to or will be subject to taxation outside the territory The Republic of Poland. At the request of the taxable person, the undertaking shall levy advances on income tax pursuant to the provisions of the paragraph. 1-5, taking into account art. 27 ust. 9 and 9a.

7. The establishment of work in the calculation of the advance shall not apply the costs of obtaining the revenues specified in art 22 par. 9 paragraphs 1 to 3, starting from the month following the month in which the employee submits a written declaration to the payer to resign from their application. This statement shall be made separately for each fiscal year.

Article 33. [ Obligations of cooperatives as a payer] 1. Agricultural cooperatives and other cooperatives engaged in agricultural production shall be obliged as payers to charge an advance on income tax on the members of the cooperative or their household withdrawals during the year of the year. (c) a number of members of the European Union and the Member of the European Union for the financial year in which the financial year is to be taken into account.

2. Advances referred to in paragraph. 1, for the months of January to December, shall be determined in accordance with the procedure laid down in Article 3. 32 par. 1-1c minus the amount calculated in accordance with art. 32 par. 3 per month.

(3) For the calculation of the advance payments on account of the accounting days for tax purposes, the amount of the advance payments shall be that fixed in the percentage in which he remained in the year preceding the tax year the share of the income exempt from income tax from legal persons, on the basis of art. 17 para. 1 point 15 of the Act of 15 February 1992. on corporation tax, in the total amount of the payments for the accounting days, less the amount deducted by the payer in the month of the contribution referred to in Article 3 (1) of the Financial Regulation. 26 par. 1 point 2 (b), calculated from the taxable income. If, in the year preceding the tax year, there was no income as defined in the previous sentence, the payers referred to in paragraph 1 (a) of the second subparagraph of Article 4 1, they do not set off in the tax year an advance payment on income tax.

3a. A alimony from the income referred to in paragraph 1. 1, calculated in the manner set out in the paragraph. 2 and 3 shall be reduced by the amount of the contribution to health insurance referred to in Article 3. 27b, taken by the taxpayer from the taxpayer's funds this month.

4. After the end of the tax year, the payers referred to in paragraph. 1, they shall determine for that year, according to the rules of the mouth. 3, the share of income exempt from corporation tax in the total amount of payments from the accounting days and the amount of social and health insurance premiums calculated on taxable income and accounting for tax in accordance with art. 37-40.

(5) In the accounting records of the revenue and expenditure carried out by agricultural cooperatives or other cooperatives engaged in agricultural production, the revenue and costs of the agricultural and animal agricultural production should be distinguished in the absence of specific agricultural production departments.

6. In determining the extracted revenues and costs from the activities referred to in paragraph. 5, the rules applicable to the records of revenue and expenditure on the whole of the cooperative's activities shall be applied accordingly.

Article 34. [ Annuity bodies as payers] 1. The pension bodies shall be obliged to collect monthly advances from the pensions paid directly by those pension authorities, pension benefits and pension benefits, teacher compensation benefits, benefits Social security, social security, social security and social security.

1a. The payer does not charge an advance on the income tax referred to in art. 21 (1) 1 point 100 if the taxable person submits the documents referred to in that provision to the payer.

2. Advances referred to in paragraph. 1, for the months of January to December, shall be determined in the manner set out in the Article. 32 par. 1-1c by deducting the amount calculated in accordance with art. 32 par. 3 per month.

2a. The annuity on the application of the taxable person shall calculate and collect the advances on income tax during the year without deduction of the amount specified in the Article. 32 par. 3, starting from the month following the month in which the application was submitted.

3. The parcel referred to in the mouth. 1, from social security benefits paid directly by the pension authority shall be collected by applying the lowest tax rate specified on the scale referred to in art. 27 ust. 1.

4. A parcel calculated in the manner specified in the mouth. 3 shall be reduced by an amount calculated in accordance with Article 3. 32 par. 3 if:

(1) the payment of the allowances shall relate to the period of the full calendar month and shall be related to the remaining in the business relationship, in the employment relationship, on the work of the cooperative or of the cooperative employment relationship, and

(2) together with the documentation justifying payment of the allowances to a profitable body, a statement shall be made by the holder of the benefit of the benefit of the benefit of the holder, stating that, during the sown period, he/she shall:

(a) does not receive a pension by means of a payer,

(b) does not reach any other income other than those obtained in the establishment of employment in which the employment insurance is the basis for entitlement to the benefit,

(c) the establishment referred to under point (b) shall calculate the advances on the worker's income in the manner laid down in the Article. 32 par. 3,

d) does not receive cash benefits paid from the Labour Fund or from the Guarantee Fund of the Employee Benefit.

Article Recipe 32 par. 4 shall apply mutatis mutandis.

4a. A parcel calculated in the manner specified in the paragraph. 2 shall be reduced by the amount of the contribution to health insurance referred to in Article 2. 27b, taken by an annuity from the taxpayer's funds this month.

5. (repealed).

6. In the case of payment of the allowances directly by the pension authority after the establishment of the employment, the rules referred to in the paragraph. 3 and 4 and in art. 32 par. 3 shall apply mutatis mutandis.

(7) The pension authorities are required, by the end of February, after the end of the tax year, to draw up and transmit the annual tax calculation, according to the formula set, to taxable persons obtaining income from pensions and pensions, structural pensions, social pensions, pensions, pre-retirement benefits and teacher compensation benefits and the office of the treasury, with the assistance of which, according to the place of residence of the taxpayer, the taxpayer of the tax office carries out his duties, and the case of the taxable person referred to in Article 3 para. 2a, the treasury official, with the assistance of the foreign persons responsible in the matters of taxation of foreign persons, shall carry out their duties; this obligation shall not apply to taxpayers:

1. in respect of which the obligation to collect advance payments has ceased;

(2) which advances have been fixed in the manner laid down in the Article. 32 par. 1a-1c, unless the taxpayer before the end of the tax year makes a declaration of resignation from the intention to taxing in the manner set out in Art. 6 para. 2 or mouth. 4;

3) in respect of which, on the basis of the provisions of the Tax Ordinance, an annuity has been released in whole or in part from the obligation to collect advance payments on income tax;

(4) which has not been credited to income tax in accordance with the provisions of the Double Taxation Convention.

(8) Where the annuity is not required to calculate the annual tax referred to in paragraph 1, the amount of the tax referred to in paragraph 1 shall be calculated. 7, it shall draw up, by the end of February, after the end of the fiscal year, the name of the income obtained, according to the prescribed formula, and, within the same period, it shall transmit to the taxable person and to the treasury, with the assistance of which the chief of office of the the tax competent according to the place of residence of the taxable person shall carry out his tasks and, in the case of the taxable persons referred to in Article 4, 3 para. 2a, the treasury, with the help of which the chief of the tax office competent in matters of taxation of foreign persons performs its tasks. The information referred to in the first sentence shall also be drawn up in the event of the payment of the benefits referred to in Article 4. 21 (1) 1 points 2, 75 and 100.

9. If the taxpayer, in addition to the income received from the annuity:

1) he has not obtained in the year of tax other income, except as specified in art. 30-30c and Art. 30e,

2) does not benefit from deductions, subject to the paragraph. 10-10b,

3) does not benefit from the possibility of the combined taxation of his income with the income of the spouse or does not benefit from the possibility of taxation referred to in art. 6 para. 4,

4) it has not obtained the revenue resulting in the calculation of the tax due in the manner set out in the art. 27 ust. 8,

5) (repealed),

6) there is no obligation to count the amounts previously deducted, subject to the paragraph. 11,

-the tax resulting from the annual clearance reduced by the amount of the contribution to the health insurance referred to in Article 3 (1) of the basic Regulation. 27b, collected in the tax year by the tax authority from the taxpayer's funds, is a tax payable by the taxpayer for the year in question, unless the head of the tax office issues a decision determining the amount of the tax liability in a different amount.

10. If the taxpayer returns unduly collected pensions or social security benefits, structural pensions, social pensions, pension benefits, pre-retirement benefits, teacher compensation benefits, received directly from that authority and the obligation to collect the advances by that authority shall be taken by the pension authority, deducted from the income the amount of the reimbursements made in the tax year for the setting of the advance payments and the annual calculation of the income, by posting on the that the relevant information is accounted for.

10a. Where a taxpayer is granted a right to a pension, survivor's pension, training pension, social pension, survivor's pension, structural pension or social security allowance, for the period for which the taxable person has been charged the benefit of another pension authority in the amount of the advance payment and the health insurance premium shall be deducted from the benefit granted in the calculation of the advance and in the annual calculation of the tax, providing relevant information on this settlement.

10b. Where a taxpayer is granted a right to a pension, disability pension, training pension, social pension, social security benefits or survivor's pension, for the period for which the taxpayer has collected the allowance, the allowance training, scholarship or other non-working cash benefits, teacher compensation benefits, pre-retirement benefits or pre-retirement benefits, collected from that amount in the amount of the advance payment tax and contribution to health insurance-the annuity is deducted from the a certificate granted for the setting of advance payments and the annual calculation of the tax, including the provision of relevant information on that account.

11. If the taxpayer has received direct reimbursement from that body of the previously paid and deductible contribution to health insurance, and the obligation to collect the advances by that authority continues-the annuity authority in the annual tax calculation, drawn up for the year, in which has made a refund, a tax calculated in accordance with Article 4 (1) of the basic Regulation. 27 the amount of this contribution.

12. The difference between the tax resulting from the annual tax calculation and the sum of the advances collected for the months from January to December shall be taken from the income for March or April of the following year. The payment of the difference shall be paid to the account of the tax office by which the head of the tax office according to the seat of the payer shall carry out his duties, including the advance payments for those months. If the annual calculation of the tax is overpaid, it shall be counted against the advance payment due for the March, and if, after the payment of that advance, the payment remains to be paid, the payer shall refund it to the taxable person in cash. Where the ratio justifying the collection of advances has ceased in January or February, the difference shall be taken from the income for the month in respect of which the last advance has been collected. The returned overpayments in cash shall be deducted from the amounts of advance payments transferred to the tax office, showing them in the declaration referred to in Article. 38 par. 1a.

Article 35. [ Other Payers] 1. The collection of monthly advances as payers shall be:

1) the legal persons and their organisational units, which make the payment of pensions and pensions from abroad-from the pensions paid by them,

2) organizational units of the university, scientific establishments, work establishments and other organisational units-from the scholarships paid by the scholarships,

(3) the employment authorities-from benefits paid from the Labour Fund,

(3a) provincial labour offices-from benefits paid from the Guarantee Fund Guarantee Fund,

4) arrests of investigators and penal bets-from receivables for work temporarily arrested and convicted,

(5) cooperative societies, from the interest of the members of the cooperative's cash contributions, which are charged with the cost of cooperatives,

6) branches of the Military Property Agency-from the cash benefits paid to the Soldiers resulting from the provisions of the Act of 22 June 1995. with the accommodation of the Armed Forces of the Republic of Poland (Dz. U. of 2015 items 746),

7) the centre of social integration-from the paid benefits of an inclusive and motivational bonus of integration granted on the basis of the Act of 13 June 2003. with social employment (Dz. U. of 2011 r. Nr 43, pos. 225 and No. 205, pos. 1211),

8) the entity accepting a graduate practice-from cash benefits paid out for the holding of graduation practices, referred to in the Act of 17 July 2009. with graduation practitioners,

9) (repealed)

-deducted by the payer in a given month of the contribution referred to in Article 3 (1) of the basic Regulation. 26 par. 1 point 2 (a) b.

2. For the scholarships referred to in the mouth. In particular, scholarships awarded to doctoral students, scholarships, scholarships and other claims received by persons targeted at the border for scientific, teaching or training purposes, scholarships, scholarships shall be deemed to have been awarded 1 point 2. solving research and implementation tasks and awarded to students of daily studies scholarships for the results in science and the minister's scholarship for achievements in science.

3. Advances referred to in paragraph. 1 points 1, 2, 4 and 7, for the months of January to December, shall be determined in accordance with the procedure laid down in Article 1. 32 par. The provisions of the Double Taxation Convention, concluded with the State from which those pensions are derived, shall apply in the case of the collection of advances on pensions and pensions from abroad.

3a. The subject of receipt of the pension or pension referred to in paragraph 1. 3, may deposit the payer with a fixed advance payment in zloty. This payment shall be deemed to be the advance payment of the payer.

4. A parcel calculated in the manner specified in the mouth. 3 shall be reduced by the amount referred to in Article 3. 32 par. 3 if the advance payment is taken by the payers referred to in paragraph 3. In accordance with Article 1 (1), (1), (2), (4) and (7), and the taxable person before the first payment of the duties in the fiscal year or before the end of the month in which such income is to be reached, he shall declare to the payer a statement according to the prescribed formula that he does not simultaneously achieve any other income, the exception to be specified in Article 30-30c and Art. 30e.

5. A alimony from the revenues referred to in paragraph. Points 3 and 3a shall be levied by applying the lowest tax rate set out in the scale referred to in Article 3 (1) and (3a). 27 ust. 1, reduced by the amount referred to in Article 32 par. 3.

6. A alimony from the revenues referred to in paragraph. Points 5, 6 and 8 shall be levied by applying the lowest tax rate specified on the scale referred to in Article 3 (1). 27 ust. 1.

7. (repealed).

8. (repealed).

9. Zalika from the income referred to in paragraph. 1, calculated in the manner set out in the paragraph. 3-8, reduced by the amount of the health insurance contribution referred to in art. 27b, taken this month by a taxpayer from a taxpayer.

10. Payers of scholarships referred to in art. 21 (1) 1 point 40b, shall be required by the end of February of the year following the tax year, subject to art. 45ba par. 4, draw up information on the amount of the scholarship paid, according to the prescribed formula, and send it to the taxpayer and to the treasury, with the assistance of which the head of the tax office competent according to the place of residence of the taxpayer performs his the tasks, subject to Article 37.

11. (repealed).

Article 35a. (repealed).

Article 36. [ Income from pensions and pensions] In respect of taxable persons who only achieve pension income not subject to an increase pursuant to Article 4, 55 par. 6, when the advance is fixed and the annual calculation is made, the provision of the Article shall apply mutatis mutandis. 27 ust. 2, except that the advance is set at a surplus of more than 1/12 of the amount specified in that provision.

Article 37. [ Annual calculation of tax by payer] 1. If the taxable person from whom the monthly payments are charged to the payers referred to in Article 31, art. 33 or art. 35 par. 1 points 1, 2, 4 and 7 shall, before 10 January of the year following the fiscal year, submit to the payer a statement drawn up in accordance with the prescribed formula, which shall be treated equally with the statement that:

1) except income obtained from the payer has not obtained any other income, except for the income specified in Art. 30-30c and Art. 30e,

2) does not benefit from deductions, subject to the paragraph. 1a points 2 to 4,

3) does not benefit from the possibility of taxing income under the rules laid down in Art. 6 para. 2 or 4,

4) (repealed),

5) there is no obligation to count the amounts previously deducted, subject to the paragraph. 1a, point 5

-the payer is required to draw up, according to the formula set, the annual calculation of the tax, as specified in the Article. 27, from the income obtained by the taxpayer in the tax year.

1a. When making the annual calculation of the tax referred to in paragraph 1. 1, payer:

1. shall take account of the costs referred to in Article 3. 22 par. 11;

2. it shall count on the income collected during the year of the social contributions referred to in Article 3 (2) of the basic Regulation. 26 par. 1 point 2 (a) b or point 2a;

3. at the request of the taxpayer, shall be deducted from the income:

(a) (repealed),

(b) reimbursed to the payer of the benefits referred to in Article 26 par. 1 point 5-if they have not been deducted from the income in the advance payment;

(4) the amount of the health insurance premium referred to in Article 4 shall be deducted from the tax. 27b, taken in the fiscal year from the taxpayer's resources;

5) it shall count on the tax calculated in accordance with art. 27 received through the reimbursement of previously paid and deducted health insurance premiums, as referred to in the Act of 27 August 2004. on health care services financed from public funds.

1b. The tax resulting from the annual calculation by the payer shall be the income tax payable by the taxpayer for the year in question, unless the head of the tax office gives a decision specifying a different amount of the liability in income tax.

2. (repealed).

3. Annual calculation of the tax referred to in paragraph 3. 1, the payers shall draw up by the end of February after the end of the tax year, subject to Art. 45ba par. 4, and within the same time limit, shall send to the taxpayer and to the treasury, by means of which the Head of the Tax Office competent according to the place of residence of the taxable person shall carry out his duties and, in the case of the taxable persons referred to in Article 4 (1), he shall carry out his duties 3 para. 2a, the treasury, with the help of which the chief of the tax office competent in matters of taxation of foreign persons performs its tasks.

4. The difference between the tax resulting from the annual calculation and the sum of the advances collected for the months from January to December is collected from the income for March of the following year. The difference, at the request of the taxpayer, is taken from the income for April of the following year. Where the ratio justifying the collection of advances has ceased in January or February, the difference shall be taken from the income for the month in respect of which the last advance has been collected. The payment of the difference between the payers shall be paid to the account of the tax office, including the advance payments for the months. If the annual calculation results in overpayment, it shall be counted against the advance payment due for the March and, if the payment is to be paid after collection, the payer shall refund to the taxable person in cash. The returned overpayments in cash shall be deducted from the amounts of advance payments transferred to the tax office, showing them in the declaration referred to in Article. 38 par. 1a.

Article 38. [ Deadlines for monthly advance payments] 1. The payers referred to in art. 31 and art. 33-35, transmit, subject to paragraph. 2 and 2a, the amounts of the tax advances collected on the 20th day of the month following the month in which the advance was taken, to the account of the tax office, by which the head of the tax office, according to the place of residence of the payer, was paid perform his/her tasks and, if the payer is not a natural person, at the place of establishment or place of business, where the payer is not established. Where there is a difference between the amount of the tax deducted and the amount of tax paid, it shall be clarified in the declaration referred to in paragraph 1. 1a.

1a. By the end of January of the year following the tax year, the payers referred to in art. 31 and art. 33-35, are obliged to send to the tax office, by means of which the head of the tax office competent according to the place of residence of the payer performs his tasks, and if the payer is not a natural person, according to the seat or the place of conduct activities where the payer does not have a seat, the annual declaration, in accordance with the prescribed formula.

1b. In the event of termination by the payers referred to in art. 31 and 33-35, operating before the end of January of the year following the tax year, the declaration referred to in paragraph 1. 1a, the payer shall deliver on time to the date of cessation of the activity.

2. Payers who are:

1) the establishment of the protected amount of the collected advances on the tax on the revenue from the titles specified in the art. 12 and the social security cash benefits paid by these payers:

(a) for months from the beginning of the year to the month inclusive, in which the taxable income from the beginning of the year of that payer has exceeded the limit of the upper limit of the first scale referred to in Article 3 (1). 27 ust. 1, they shall transmit:

-40% for the State Fund for the Rehabilitation of the Disabled,

-60% for the establishment of a fund for the rehabilitation of disabled persons,

(b) for months following the month in which the taxable income from the beginning of the year of that payer exceeded the amount referred to in point (a), on the basis of the rules referred to in paragraph 1 (a). 1;

2) the establishment of the professional activity of the amount of the collected advances on the tax on the revenue from the titles specified in the art. 12 and the social security cash benefits paid by these payers:

2a. The payers referred to in art. 31, who have lost the status of a protected work facility, employing disabled persons, the amounts of collected advances on the tax on the income of those persons from the titles specified in Art. 12 and of the social security benefits paid by these payers to those persons:

1. for months from the beginning of the year to the month inclusive, in which the income of a disabled person obtained from the beginning of the year in that payer exceeded the amount constituting the upper limit of the first range of the scale referred to in art. 27 ust. 1, they shall transmit at:

(a) 25% for the establishment of a rehabilitation fund for disabled persons-in the case of payers reaching the employment rate of disabled persons in the amount of 25 to 30%,

(b) 50% for the establishment fund for the rehabilitation of disabled persons-in the case of payers reaching the employment rate of disabled persons in the amount of 30 to 35%,

(c) 75% for the establishment of a rehabilitation fund for disabled persons-in the case of payers attaining the employment rate of persons with disabilities ranging from 35 to 40%,

(d) 100% for the establishment of the rehabilitation fund for disabled persons-in the case of payers achieving the employment rate of disabled persons of at least 40%

-in the remaining part, under the conditions laid down in the paragraph. 1;

2. for the months following the month in which the income of a disabled person obtained from the beginning of the year in that payer exceeded the amount referred to in point 1, the amount of the collected advance payment on the payer shall transfer on the rules laid down in the paragraph. 1.

The employment rate of persons with disabilities referred to in paragraph 2b. 2a, shall be established on the basis of the Article 21 (1) 1 and 5 and Art. 28 para. 3 of the Act on Professional Rehabilitation.

2c. The provisions of the paragraph. 2a and 2b shall apply for a period of 5 years from the end of the year in which the payer has lost the status of a protected work plant if it fulfils the conditions laid down in the provisions of the Act on Professional Rehabilitation.

3. (repealed).

4. (repealed).

5. (repealed).

Article 39. [ Transmission of imitated information by taxpayers] 1. By the end of February of the year following the tax year, subject to Art. 45ba par. 4, the payers referred to in art. 31, art. 33 and art. 35, where there is no annual calculation of the tax, shall be obliged to send to the taxpayer and to the treasury, with the assistance of which the Head of the tax office competent according to the place of residence of the taxable person shall perform his duties, and in the case of the taxable person referred to in Article 3 para. 2a, the treasury official, by which the chief of the tax office competent in matters of taxation of foreign persons carries out his tasks, imitational information drawn up according to the prescribed formula, subject to the paragraph. 5. The information referred to in the first sentence shall also be drawn up in the case of payment of the benefits referred to in Art. 21 (1) 1 points 46 and 74. This information shall also show revenue exempted from the tax on the basis of the double taxation conventions or other international agreements.

2. If the obligation to collect the payment by the payers referred to in Article 31, art. 33 and art. 35, advance payment on tax ceased during the year, the payers at the written request of the taxpayer, within 14 days from the date of submission of the application, are required to draw up and transfer to the taxpayer and to the treasury, with the assistance of which the chief of office the tax competent according to the place of residence of the taxable person shall perform his duties, or to the treasury, by means of which the chief of the tax office competent in matters of taxation of foreign persons carries out his tasks, of imitation information, of referred to in paragraph 1. 1, subject to paragraph. 5.

3. Individuals conducting economic activity, legal persons and their organizational units and organizational units without legal personality shall be obliged, by the end of February of the year following the tax year, subject to art. 45ba par. 4, send to the taxpayer and to the treasury, with the assistance of which the head of the tax office competent according to the place of residence of the taxable person shall perform his duties, and in the case of the taxable person referred to in art. 3 para. 2a, the treasury official, with the assistance of which the chief of the tax office competent in matters of taxation of foreign persons carries out its tasks, imitational information on the amount of income referred to in art. 30b (b) 2, drawn up according to the prescribed formula.

4. At the written request of the taxpayer referred to in art. 3 para. 2a, in connection with the intention of leaving the territory of the Republic of Poland, the entity referred to in paragraph. 3, within 14 days from the date of submission of the application, shall be obliged to draw up and send to the taxpayer and to the treasury, with the assistance of which the Head of the Tax Office competent in matters of taxation of foreign persons performs his tasks, the information referred to in paragraph. 3.

4a. The information referred to in paragraph 1. 3, drawn up by the operator of the aggregated accounts, shall not include the income listed in the Article. 30b, obtained from the securities recorded on these accounts.

5. Payers referred to in Art. 35 par. 1 point 2 paying the taxable persons only the scholarships referred to in Article 1 21 (1) 1 point 40b, only draws up the information referred to in art. 35 par. 10.

Article 40. [ Advances on tax not collected by payers] Taxable persons referred to in Article 31, 33, 34 and 35, if they reach other revenue from which the payers do not have an obligation to collect the advances on tax, they are obliged to pay the advance on the tax due on those income according to the rules laid down in the Article. 44 par. 3a.

Article 41. [ Special rules for the collection of advances by payers] 1. Natural persons carrying out economic activities, legal persons and their organizational units and organizational units without legal personality, which shall carry out the benefits of the activities referred to in art. 13 (2) and (4) to (9) and Article 13 18, to the persons referred to in art. 3 para. 1, shall be charged as payers, subject to paragraph. 4, advance payments on income tax, applying to the performed benefit, reduced by the monthly costs of obtaining the income in the amount specified in Art. 22 par. 9 and the contributions referred to in Article 9 by the payer in a given month. 26 par. 1 point 2 (b), the lowest tax rate specified on the scale referred to in Article 2 (2) (b), 27 ust. 1.

1a. Zalika on the income referred to in paragraph 1. 1, calculated in the manner set out in that provision, shall be reduced by the amount of the contribution to health insurance referred to in Article 3. 27b, taken from the taxpayer's funds, by the payer referred to in paragraph 1. 1.

2. Payers shall not be obliged to collect advance payments from the entitlements of the titles referred to in Art. 13 points 2 and 8, if the taxable person makes a declaration that his services fall within the scope of the business activity referred to in Article 13 (2) and (8) of the Regulation. 10 para. 1 point 3.

2a. Payers are not required to collect the flat-rate income tax on receivables referred to in art. 29, provided that the taxable person's place of residence is documented, as referred to in Article 3 para. 2a, conducting business activity through the foreign establishment situated in the territory of the Republic of Poland, obtained from it with a certificate of residence and obtaining a written declaration that these claims are related to the activity of this plant; provision of art. 42 par. 6 shall apply mutatis mutandis.

2b. The statement referred to in paragraph 2. 2a, should contain the identity of the taxpayer conducting the activity through the foreign establishment located on the territory of the Republic of Poland, and in particular the full name, address and tax identification number of the taxpayer and the address the foreign establishment of the taxpayer.

3. (repealed).

3a. (repealed).

4. [ 32] The payers referred to in paragraph 1, are required to charge a lump sum income tax on the payments made (benefits) or placed at the disposal of the taxpayer of money or cash value from the titles specified in the article. 29, art. 30 par. 1 points 2, 4-5a, 13-16 and art. 30a par. 1, subject to paragraph. 4d, 5 and 10.

4a. (repealed).

4b. (repealed).

4c. The acquiring company, newly bound or created as a result of the transformation is obliged, as a payer, to charge a lump sum income tax, referred to in art. 30a par. 1 point 4, on the income referred to in Article 1 24 ust. 5 points 7 or 8.

4d. Lump sum income tax on income (income) referred to in art. 30a par. 1 point 4, as regards the dividend and the revenue (revenue) referred to in Article 4 (1) of the EC 24 ust. 5 (1), (3) or (6), as well as the flat-rate income tax referred to in Article 5 (1) (a) of the 30a par. 1 points 2 and 5, they collect, as payers, entities carrying out securities accounts for taxpayers, if the income (revenues) they have been obtained in the territory of the Republic of Poland and involve the securities stored on those accounts, and the payment of the benefit to the taxable person shall be effected through those entities.

4e. The companies referred to in art. Point 28 (c), point 28 (c), shall be required as payers to collect the flat-rate income tax referred to in Article 5 (1) of the EC Regulation. 30a par. 1 point 4, taking into account the principles set out in the Article 30a par. 6a-6e.

5. In the event of the earning of income for the increase of the share capital and in the cooperative fund cooperatives, the payers referred to in the paragraph 4, collect the flat-rate income tax within 14 days from the date on which the order of the registry court is entitled to enter the share capital increase, or in the absence of the requirement to register an increase in the share capital on the date of the resolution of the General Assembly on the increase in that capital and in cooperatives from the date on which the General Assembly adopted a resolution on the increase in the equity fund.

5a. (repealed).

6. (repealed).

6a. (repealed).

7. If the subject matter:

1) winnings (prizes) referred to in art. 30 par. 1 point 2,

2. the benefits referred to in Article 30 par. 1 points 4 and 4b,

3) the benefits referred to in Art. 13 points 2 and 4 to 9 and in Article 18

-there is no money, the taxpayer is obliged to pay the payer the amount of the advance payment or the payment of the flat-rate tax before making the winnings available (prizes) or benefits.

8. The taxable person to obtain the income referred to in art. 24 ust. 5 points 7 or 8, is obliged to pay the payer the amount of the flat-rate income tax due before the term specified in Art. 42 par. 1.

9. In the case referred to in paragraph. 4, the payer shall levy a flat-rate income tax on the basis of the rules laid down in the article. 29 irrespective of whether the taxpayer has a place of residence on the territory of the Republic of Poland within the meaning of art. 3 para. 1a, if it receives a certificate of residence from that taxpayer.

9a. If the place of residence of the taxpayer for tax purposes has been documented by a certificate of residence not containing the period of validity, the tax payer shall take this certificate into account for a further period of twelve months from the date on which the tax is paid. its release.

9b. If, within a period of 12 months from the date of issue of the certificate referred to in paragraph 9a, the place of residence of the taxpayer for tax purposes has changed, the taxpayer is obliged to immediately document the place of residence for tax purposes with a new certificate of residence. The provisions of the paragraph 9a shall apply mutatis mutandis.

9c. If the taxpayer has failed to comply with the obligation laid down in the paragraph. 9b, the liability for the failure to collect the tax by the payer or the collection of the tax at a rate lower than the tax due shall be borne by the taxable

9d. If the document held by the payer, in particular the invoice or contract, shows that the taxpayer's place of residence for tax purposes has changed within the period of twelve months from the date of issue of the certificate and the taxpayer has not fulfilled the obligation referred to in paragraph 1. 9b, the provisions of the paragraph. 9a and 9c shall not apply from the date on which the payer obtained the document.

10. In respect of securities recorded in the collection accounts of the flat-rate income tax payments referred to in art. 30a par. 1 point 4, as regards the dividend and the revenue (revenue) referred to in Article 4 (1) of the EC 24 ust. 5 points 1, 3 or 6, as well as the flat-rate income tax referred to in Article 5 (1), (3) (a) of the Regulation. 30a par. 1 points 2 and 5, are the entities carrying out the collective accounts through which the claims of these titles are paid. The tax shall be levied on the date on which the claim is made available to the holder of the collection account.

11. The payers in the calculation of the advance do not apply the costs of obtaining the revenues specified in Art. 22 par. 9 points 1 to 3, if the taxable person makes a written declaration of cancellation of their application. The statement referred to in the previous sentence shall be made separate for each fiscal year.

Article 41a. [ Higher advances at the request of the taxpayer] The payers referred to in art. 31, art. 33-35 and art. 41 par. 1, at the request of the taxpayer calculate and collect in the course of the year an advance on income tax, applying instead of the lowest rate specified on the scale referred to in art. 27 ust. 1, the higher tax rate specified on this scale.

Article 41b. [ Reimbursement of unpaid benefits] If the taxable person has returned the amounts unduly collected, which have previously increased the taxable income, in determining the amount of the tax (s), the payers referred to in Article 3 (1) of the said Article shall be taken into account. 31, 33, 35 and 41, deducted from the income the amount of reimbursements made, including the tax collected (advance payment).

Article 42. [ Deadline for advance payments] 1. The payers referred to in art. 41, transfer the amounts of tax advances collected and the amount of the flat-rate tax by the 20th of the month following the month in which the advance payment (tax) was taken-to the account of the tax office, by which the head office of the office of office of the the tax competent according to the place of residence of the payer shall carry out its tasks and, if the payer is not a natural person, at the place of establishment or the place of business, where the payer is not established. However, where the tax has been collected in accordance with Article 30a par. 2a, the payers referred to in art. 41 par. 10, transfer the amount of this tax to the account of the tax office, with the assistance of which the head of the tax office competent in matters of taxation of foreign persons performs their tasks.

1a. By the end of January of the year following the tax year, the payers referred to in art. 41, are obliged to send to the tax office, by means of which the head of the tax office competent according to the place of residence of the payer carries out his tasks, and if the payer is not a natural person, according to the seat or the place of conduct activities where the payer is not established, annual declarations, in accordance with the prescribed formula. However, the annual declarations concerning the tax levied in accordance with Article 30a par. 2a of the payers referred to in art. 41 par. 10, send to the tax office, with the assistance of which the chief of the tax office competent in matters of taxation of foreign persons performs their tasks. Article Recipe 38 par. 1b shall apply mutatis mutandis.

2. By the end of February of the year following the tax year, subject to Art. 45ba par. 4, the payers referred to in paragraph. 1, are obliged to send to the taxpayers in question:

1) in art. 3 para. 1, and the tax offices with the assistance of which the chief tax offices competent according to the place of residence of the taxpayer shall carry out their tasks-imitation information on the amount of income referred to in art. 41 par. 1, drawn up according to the prescribed formula;

2. in Art. 3 para. 2a, and the tax offices, by which the chief of tax offices competent in matters of taxation of foreign persons carry out their tasks-the imitational information drawn up according to the established formula, also when the payer in the tax year he has drawn up and transmitted information in accordance with the procedure laid down in paragraph 1. 4.

3. In the event of the payer's cessation of activities before the expiry of the time limit for the submission of the information referred to in paragraph. 2, the information of the payer shall be submitted no later than on the date of cessation of business.

4. At the written request of the taxpayer referred to in art. 3 para. 2a, the payer, within 14 days from the date of submission of the application, shall be obliged to draw up and send to the taxpayer and to the treasury, with the assistance of which the Head of the tax office competent in matters of taxation of foreign persons performs its tasks, the names of the information referred to in paragraph 1. 2 point 2.

5. The information referred to in paragraph. Article 2 (1) shall be drawn up and transmitted by the entities referred to in Article 2 (2). 41, carrying out the payment of the benefits referred to in Article 21 (1) 1 point 46.

6. The information referred to in paragraph. 2, point 2, draw up and transmit the entities referred to in Article 2 (2). 41 where, under the Double Taxation Convention or the Act, it is not required to collect the tax referred to in Article 29-30a. The provisions of the paragraph 3 and 4 shall apply mutatis mutandis.

7. [ 33] In the information referred to in paragraph 1. Article 2 (2) does not show the revenue (revenue) referred to in Article 2 (2). 44c ust. 1 point 4 for which the information referred to in Article 1 shall be drawn up. 44d ust. 1 and 3.

8. If the payer as referred to in art 41 par. 10, made the payment of the receivables from the title referred to in Article 30a par. 1 points 2, 4 or 5, to taxable persons who are persons entitled to securities recorded in collective accounts whose identity has not been disclosed in accordance with the law referred to in the law referred to in the law referred to in Article 1 (1) of the Regulation. 5a point 11, paragraph 3. 2-7 shall not apply in respect of such taxable persons.

Article 42a. [ Information on the amount of revenue] Natural persons carrying out economic activities, legal persons and their organisational units and organisational units without legal personality which make the payment of the claims or benefits referred to in art. 20 para. 1, with the exception of income (revenue) listed in art. 21, art. 52, art. 52a and art. 52c and the revenue from which tax regulations have been abandoned on the basis of the tax rules for which no advance payment of the advance on tax or flat-rate income tax is required, information must be drawn up according to a set of rules. the model of the amount of the revenue and by the end of February of the following fiscal year, subject to the art. 45ba par. 4, send it to the taxable person and to the treasury, with the assistance of which the Head of the Tax Office competent according to the place of residence of the taxable person shall carry out his duties and, in the case of the taxable persons referred to in Article 4, 3 para. 2a, the treasury, with the help of which the chief of the tax office competent in matters of taxation of foreign persons performs its tasks.

Article 42b. (repealed).

Article 42c. (repealed).

Article 42d. (repealed).

Art. 42e. [ Advance of the advance by the comorator] 1. Where the payment of the benefits referred to in Article 1 is paid for the work establishment 12 shall carry out a court chamber or an entity which is not the successor to the legal unit of work, the transferee of his obligations arising from the business relationship, the employment relationship, the working relationship and the cooperative employment relationship, he shall be obliged, as a payer, to the the collection of the advance on tax, applying to the benefits paid, the lowest tax rate specified on the scale referred to in Article 27 ust. 1.

2. When calculating the advance payment referred to in paragraph. 1, account shall be taken of:

1) the cost of obtaining the income in the amount specified in Art. 22 par. 2 point 1;

2. the social security contributions referred to in Article 3 (2) of the basic Regulation. 26 par. 1 point 2 (b), withheld in a given month, in accordance with separate provisions.

3. A parcel calculated in the manner specified in the mouth. 1 and 2 shall be reduced by the amount of:

1) referred to in art. 32 par. 3;

2) the contribution to health insurance referred to in Article 27b, taken from the taxpayer in a given month.

4. The amounts of the collected advance payments on the tax payer shall be transferred by the 20th day of the month following the month in which the advance was taken, to the account of the tax office, by which the chief of the tax office by the place of the tax office was collected the residence of the payer shall perform his or her tasks and, if the payer is not a natural person, according to the place of establishment or the place of business, where the payer is not established.

5. By the end of January of the year following the fiscal year the payer is obliged to send to the tax office, with the assistance of which the Head of the Tax Office competent according to the place of residence of the payer performs his tasks, and if the payer is not a natural person, according to the registered office or place of business, where the payer does not have a seat, the annual declaration, according to the prescribed formula. Article Recipe 38 par. 1b shall apply mutatis mutandis.

6. By the end of February of the year following the tax year, subject to Art. 45ba par. 4, the payer is obliged to send to the taxpayer and to the treasury, with the assistance of which the head of the tax office competent according to the place of residence of the taxpayer performs his tasks, and in the case of the taxpayer referred to in art. 3 para. 2a, the treasury official, by which the chief of the tax office competent in matters of taxation of foreign persons carries out his tasks, imitational information drawn up according to the prescribed formula.

Article 43. [ Obligations of taxpayers for the conduct of special agricultural production departments] 1. The taxable persons who determine the income from the special agricultural production departments shall, by application of the standards of estimated income from the specified area of the crop or livestock unit referred to in Annex No 2, be obliged to submit within a period of time On 20 January of the tax year, the tax year for the application shall be officially certified according to the model of the type and size of the production intended for the tax year.

2. (repealed).

3. The subatters referred to in paragraph. 1, shall be obliged to notify the competent authority of the tax office within 7 days of:

1) the existence of changes in the production carried out in relation to the stated in the declaration;

2. the cessation or commencement of facilities during the year of operation enabling the year-round cycle of production;

(3) the beginning of the tax year for the conduct of the special agricultural production departments; in this case, those taxable persons shall submit the declarations referred to in paragraph 1. 1, about the types and sizes of intended production this year.

4. The subatters referred to in paragraph. 1, are obliged to pay up to the cash register or for the account of the tax office the monthly advance payment in the amount determined by the decision of the chief of the tax office reduced by the amount of the contribution to the health insurance referred to in art. 27b, paid for this month by the taxpayer within the time limits laid down in art. 44 par. 6.

5. If the taxpayers referred to in paragraph In addition to the revenue from the special agricultural production units, other revenue shall be paid by the advance payments in accordance with the rules laid down in Article 1. 44, without combining these revenues with the income from the special agricultural production departments.

Article 44. [ Obligation to pay advances on tax] 1. Under-income tax (s):

1) from the business activity referred to in art. 14,

2) from lease or lease

-are required without a notice to be paid in the course of the year of the tax advance on income tax under the rules laid down in the paragraph. 3, subject to paragraph. 3f-3h.

1a. Under-income tax (s) without payment of the following:

1) from the employment relationship from abroad,

2) from pensions and pensions from abroad,

3) of the titles specified in Art. 13 points 2, 4 and 6 to 9, subject to paragraph 1. 1 point 1

-are required without a call to pay an advance on income tax during the year, in accordance with the rules laid down in the paragraph. 3a.

1b. The podaters referred to in art. 3 para. 2a, obtaining the revenue referred to in Article 2 29 without the intermediary of payers, shall be required without a call to pay the flat-rate income tax on the basis of the rules referred to in Article 4. 29, for the months in which they have obtained this revenue, by the deadline of 20 next month for the previous month. The tax for December is payable at the time of submission of the statement.

1c. The taxable person who has received income from other sources referred to in art. 10 para. On the basis of the contract to which the provisions of civil law relating to the contract or the work of the contract are applied, the monthly advances may be paid in the course of the tax year by applying to the income earned the lowest tax rate specified on the scale, by the Article 2 27 ust. 1. When calculating the advance, the taxpayer may apply a higher tax rate specified on the scale referred to in art. 27 ust. 1. taxable income shall be deemed to be the revenue obtained in the month in question, less the costs of obtaining laid down in the Article. 22 par. 9 point 6.

1d. The subatter referred to in paragraph 1c if the advance payment has been made during the tax year in which the advance payment is payable shall be payable in respect of the proceeds from that title in the following months, up to the end of the tax year.

1e. A Zalika calculated in the manner specified in the paragraph. 1c shall be reduced by the amount of the health insurance contribution referred to in Article 3. 27b, paid in a given month from the taxpayer's funds.

1f. Monthly advances calculated as set out in the paragraph. 1c and 1e the taxpayer is obliged to pay for the account of the tax office, by the 20th day of the month following the month in which he obtained the income, and for December-at the time of filing the tax return.

2. The economic activity which is the basis for the calculation of the advance in taxable persons who carry out the tax books of the income and distribution accounts shall be the difference between the income and the cost of the income resulting from those accounts. However, if the taxable person at the end of the month draws up a remanent of the goods, raw materials and ancillary materials or the chief of the tax office to arrange for such a remanship, the income shall be determined according to the rules laid down in the Article. 24 ust. 2.

3. The subatters referred to in paragraph. 1, are obliged to pay monthly advances. Advance payment, subject to paragraph. 3f, shall be determined as follows:

1. the obligation to pay the advance shall be incurred, starting from the month in which those earnings exceed the amount causing the obligation to pay the tax;

2. the advance payment for that month shall be the tax calculated on that income according to the rules laid down in the Article. 26, 27 and 27b;

3. the advance payment for further months shall be set at the level of the difference between the tax due on the income generated since the beginning of the year and the sum of the advances for the months preceding that.

3a. Attorts obtaining the income referred to in paragraph 1. 1a, shall be required by the 20th day of the month following the month in which the revenue was obtained and, in December, at the time when the tax return was submitted, the monthly advances shall be paid by applying to the income earned the lowest tax rate. determined on the scale referred to in Article 27 ust. 1. The income referred to in the first sentence shall be deemed to have received within one month the revenue after deduction of the monthly costs of obtaining at the amount specified in the article. 22 par. 2 or 9 and the contributions paid in a given month, as referred to in Article 3. 26 par. 1 points 2 or 2a. When calculating the advance, the taxable person may apply a higher tax rate, as specified on the scale referred to in Article 4 (1) of the Regulation. 27 ust. 1.

3b. (repealed).

3c. A parcel calculated in the manner specified in the paragraph. 3a shall be reduced by the amount of the contribution to the health insurance referred to in Article 3. 27b, paid in a given month from the taxpayer's funds.

3d. The podatnica referred to in art. 3 para. 2a, obtaining from abroad the income from work performed on the territory of the Republic of Poland on the basis of the employment relationship, shall be obliged to pay advances on the principles set out in the paragraph. 3a and 3c, after exceeding the period which according to the Double Taxation Convention constitutes a condition of the exclusion from the taxation of such income in the territory of the Republic of Poland; in this case, when calculating the first advance the taxpayer is the assigned revenue from the beginning of the tax year.

3e. The provisions of the paragraph. 1a and 7 shall apply in the light of the double taxation conventions to which the Republic of Poland is a party. The provisions of Article 4 27 ust. 9 and 9a shall apply mutatis mutandis.

3f. The travelers referred to in the paragraph. 1 point 1, taxed under the rules laid down in the Article. 30c, are obliged to pay to the account of the tax office the monthly advance payment in the amount of the difference between the tax due on the income achieved since the beginning of the year, calculated in accordance with art. 30c, and the sum of due advances for the previous months, taking into account art. 27b.

3g. The travelers referred to in the mouth. 1 point 1, which is a small taxable person and taxable person starting the business referred to in Article 1 (1), 22k ust. 11, may pay quarterly advances. Advance payment, subject to paragraph. 3h, shall be determined as follows:

1. the obligation to pay the advance shall be incurred, beginning with the quarter in which the revenue exceeds the amount causing the obligation to pay the tax;

2. the advance payment for that quarter shall be the tax calculated on income according to the rules laid down in the Article. 26, 27 and 27b;

3. the advance payment for the following quarters shall be set at the level of the difference between the tax due on the income generated since the beginning of the year and the sum of the advance payments for the preceding quarters.

3h. The travelers referred to in the mouth. 3f, which is a small taxable person and taxable persons starting a business activity, may deposit on the account of the tax office an advance on a quarterly basis in the amount of the difference between the tax due on the income generated since the beginning of the year, calculated in accordance with art. 30c, and the sum of due advance payments for the previous quarters, taking into account art. 27b. Article Recipe 22k ust. 11 shall apply mutatis mutandis.

3i. Mali taxpayers who have chosen the quarterly payment of advances shall be obliged by 20 February of the fiscal year to notify the competent Governor of the tax office of the choice of the method of payment of the advances. Taxpayers who start operating during the tax year shall submit a notice by the date prior to the date of commencement of that activity, but no later than on the date of obtaining the first revenue. The notice shall also apply to the following years, unless the taxable person, by 20 February of the tax year, notifies in writing the competent Governor of the tax office to resign from the quarterly payment of the advances.

4. (repealed).

5. (repealed).

6. Advances monthly on the income mentioned in the paragraph. 1, payment shall be made by the 20th of each month for the previous month. The quarterly advances shall be paid by taxpayers by the 20th day of each month following the quarter for which the advance payment is paid. The advance payment for the last month or the last quarter of the tax year shall be paid by the taxpayer by 20 January of the following fiscal year. The taxable person shall not pay the advance for the last month or the quarter, if before the expiry of the time limit for payment of the payment, he shall submit his statement and pay the tax on the basis of the rules laid down in the Article. 45.

6a. (repealed).

6b. The travelers referred to in the paragraph. Article 1 (1) may pay the monthly advances in a given tax year in a simplified form of 1/12 of the calculated amount, subject to paragraph 1 (a) of the basic tax year. 6h and 6i, using the tax scale in force in the relevant tax year referred to in Article 27 ust. 1, on income from non-agricultural economic activity shown in the testimony of the amount of the earned income (incurred loss) referred to in art. 45 par. 1, or in a statement of the amount of the earned income (loss suffered) from non-agricultural economic activities or special agricultural production departments, taxed under the rules laid down in the Art. 30c referred to in Art. 45 par. 1a pt. 2, complex:

(1) in the tax year preceding the tax year concerned, or

2) in the tax year preceding the given tax year by two years-if, in the statement referred to in point 1, the taxpayers did not show income from non-agricultural economic activities or showed an income in the amount not exceeding the non-profit-making the obligation to pay the tax resulting from the first period of the tax scale referred to in Article 27 ust. 1; if, in that statement, the taxpayer did not show income from non-agricultural economic activities or showed income from that source in the amount not exceeding the amount of the non-obligation to pay the tax resulting from the first compartment the tax scale referred to in Article 27 ust. 1, it is not possible to deposit advance payments in a simplified form.

6c. The travelers who have chosen a simplified form of payment of advances shall be obliged:

1) by 20 February of the tax year, in which for the first time they have chosen a simplified form of payment of advances, notify in writing the competent warden of the tax office of the selection of this form;

2. use a simplified form of payment of advances throughout the tax year;

3. payment of the advance payment within the time limits specified in the paragraph. 6;

4) make the tax settlement for the tax year in accordance with art. 45.

6d. Notification as referred to in paragraph 6c (1) shall also apply to the following years, unless the taxable person, by 20 February of the tax year, notifies in writing the competent Governor of the tax office to waive the simplified form of payment of advances.

6e. The provisions of the paragraph. 6b-6d, 6h and mouth. 6i do not apply to taxpayers who first took up their business in the fiscal year or in the year prior to the tax year.

6f. If the taxpayer submits an adjustment to the testimony referred to in art. 45 par. 1 or paragraph 1a, point 2, which changes the basis for the calculation of the monthly advance payments made in the simplified form, the amount of the advances:

1) increase or decrease, as appropriate, to change the amount of the base of their calculation-if the correcting statement was submitted to the tax office by the end of the year preceding the year for which the advance payments are paid in a simplified form;

2) shall be increased or decreased from the month following the month in which the correction was made, as appropriate to the change of the base of their calculation-if the correcting statement was submitted in the year for which the advances are made paid in a simplified form;

3) does not change-if a correcting statement was submitted later than the one mentioned in points 1 and 2.

6g. Where the competent tax authority or the competent authority of the tax control determines a different amount of income from non-agricultural economic activities than the amount of the income from that activity, as shown in the statement referred to in Article 4, the statement referred to in Article 1 (1) shall be determined by the competent authority. 45 par. 1 or paragraph (1a) (2), or in a corrective statement, the provisions of the paragraph. 6f shall apply mutatis mutandis.

6h. Taxation taxable persons in a given tax year under the rules laid down in Art. 30c, who have chosen a simplified form of payment of advances, the amount of the advances shall be calculated, subject to paragraph 1. 6i, on the income referred to in paragraph. 6b, with a tax rate of 19%.

6i. The amount of the advance subject to the payment, calculated in the manner prescribed in the paragraph. 6b or 6h, shall be reduced by the amount of the health insurance contribution referred to in Article 3. 27b, paid by the taxpayer in a given month.

7. The Podatnica referred to in art. 3 para. 1, temporarily staying abroad, who achieve income from sources of income located outside the territory of the Republic of Poland, shall be obliged by the 20th day of the month following the month in which they returned to the country, to pay the advance on income tax. If the due date falls after the end of the tax year, the tax due shall be payable at the time of submission of the statement. The paragraph shall apply mutatis mutandis to the calculation of the advance due. 3a and 3c.

7a. The travelers who first started carrying out non-agricultural business activities shall be exempt under the conditions set out in the paragraph. 7c of the obligations arising from the mouth. 6, in respect of that activity, in the tax year following:

(1) immediately after the year in which they commenced their activities, if, during the year of their commenctions, the activity was carried out at least for a full 10 months, or

2) two years after the year in which they commenced the pursuit of that activity, if the condition referred to in point 1 has not been fulfilled.

7b. A taxable person starting for the first time a non-agricultural economic activity shall be understood to mean the person who, in the year of the commencement of the activity, and within three years of the end of the year preceding the year of commencement, shall be understood to mean that does not carry out non-agricultural economic activities on its own or as a partner of a non-legal person and has not pursued such a person's spouses as long as there is a property between the spouses at that time.

7c. The exemption referred to in paragraph 1. 7a shall apply to taxable persons who, in total, fulfil the following conditions:

1) in the run-up to the year of the use of this exemption they achieved income from non-agricultural business activity a monthly equivalent in the amount equivalent to the equivalent gold amount of at least 1000 euro, converted at the average rate euro, advertised by the National Bank of Poland, from the last day of the year preceding the year of commencement of this activity;

2) from the day of commencting of non-agricultural business activity until 1 January of the tax year in which they start the use of the exemption, they were a small entrepreneur within the meaning of the provisions on business activity, and during the period prior to the year of the use of the exemption, employed, on the basis of a contract of employment, each month at least 5 persons on a full-time basis;

3. in the non-agricultural business operation, they shall not use fixed assets and intangible assets, as well as other assets, of a significant value, made available free of charge by persons credited to I and II. a tax group within the meaning of the inheritance tax provisions and donations used previously in the business activities carried out by those persons and owned by them;

4) have submitted to the competent Head of the tax office a statement of the use of this exemption; the statement shall be made in writing by the date of 31 January of the fiscal year in which the taxpayer will benefit from this exemption;

5. in the year of the use of the exemption shall be taxed in accordance with the rules laid down in Art. 27 ust. 1.

7d. A significant value is understood to mean the total value of fixed assets and intangible assets as well as other assets referred to in the paragraph. 7c point 3, which is the equivalent of at least 10 000 euro in gold, translated at the average euro exchange rate, published by the National Bank of Poland, from the last day of the year preceding the year of the use of this exemption. When determining these values of art. 19 shall apply mutatis mutandis.

7e. The travelers benefiting from the exemption referred to in paragraph 1. 7a, they show in a statement of the amount of income (loss suffered) made for the fiscal year in which they used this exemption, the income earned (loss incurred) from non-agricultural business activity. This income does not link to income from other sources. The loss shall be settled in accordance with art. 9.

7f. The income from non-agricultural economic activities referred to in paragraph 1. 7e, it connects with the income (loss) from that source, shown in the statements of the amount of income (loss suffered) made for the following five consecutive years immediately after the year in which the taxpayer used the exemption-up 20% this income in each of these years. This provision shall also apply mutatis mutandis to taxable persons who, in the years following the year of use of the exemption, have chosen to be taxed in accordance with the rules laid down in the Article. 30c.

7g. The travelers lose their right to exemption if, respectively, in a year or a year of the use of the exemption or in the five following tax years:

1) liquidated the economic activity or was declared their bankruptcy or the bankruptcy of a non-legal entity of which they are accomplices, or

2) have achieved income from non-agricultural business activity by a semi-monthly basis in the amount equivalent to the gold amount of less than 1000 euro, converted according to the average euro exchange rate, announced by the National Bank of Poland, of the last the previous year, or

3) in any of the months in those years will reduce the average monthly employment on the basis of a contract of employment by more than 10%, in relation to the highest average monthly employment in the year preceding the tax year, or

4. they have an arrears in respect of taxes constituting the income of the state budget, customs duties and social security contributions and health insurance, as referred to in the Act of 27 August 2004. o public health care services financed by public funds; identification or exchange in another form-as a result of proceedings by the competent authority-arrears of these titles shall not deprive the taxable person of the right to take advantage of the from the exemption, if that arrears, including interest on late payment, are settled within 14 days from the date of service of the final decision.

7h. The average monthly employment referred to in paragraph 1. 7c (2) and (c) 7g point 3 shall be calculated on a full-time basis, leaving the number after the decimal point; in the case where the average monthly employment is less than one, the number one shall be taken.

7i. Podatnica, who lost the right to release:

1) in the fiscal year in which they benefit from this exemption-are required to pay due advances on the income achieved since the beginning of the year, by the 20th day of the month following the month in which they lost the right to release, unless Before the expiry of that period, they have testified of the amount of the income (loss incurred) in the fiscal year in which they benefited from the exemption and paid the tax on the basis of the rules laid down in the Article. 45; in those cases, no interest shall be charged on arrears on the backlog of such advances;

2) in the period between 1 January of the following year and the term specified for the submission of the testimony of the amount of the earned income (incurred losses) for the tax year in which they benefited from the exemption-are obliged to testify of the amount the income (loss suffered) achieved in the fiscal year in which the tax exemption and payment were made, on the basis of the rules laid down in Article 3 (1) of the basic Regulation. 45; in this case, no interest shall be charged on arrears on arrears in respect of the months of the year in which the taxable persons have benefited from the exemption;

3) within the period between the end of the term specified for the submission of the testimony of the amount of the earned income (incurred losses) for the tax year in which they benefited from the exemption, and the term specified for the submission of the testimony of the amount of the income achieved (incurred losses) for the first fiscal year following the year in which they benefited from the exemption-are required to make a correction of the statements referred to in point 2 and pay the tax together with interest on arrears; interest shall be calculated from the next day after the expiry of the time limit laid down for the submission of evidence of the amount of the (loss suffered) for the tax year in which they were obliged to give this testimony;

4) within the period from the expiry of the time limit laid down for the submission of the testimony of the amount of the earned income (incurred loss) for the first tax year following the year in which they used the exemption, by the end of the fifth fiscal year following the year in which they have benefited from the exemption shall be subject to the lodging of:

(a) the correction of the statement referred to in point 2 and the payment of the tax with interest on arrears; the interest shall be calculated from the following day after the expiry of the time limit laid down for the submission of the statement on the amount of the income (loss incurred) for the tax year, in who were obliged to give this testimony,

(b) corrections of statements of income (loss incurred) in which they have accrued after 20% of the income referred to in paragraph 1. 7e, submitted for subsequent tax years following the year of the use of the exemption.

7j. Paragraph Recipe 7i shall also apply mutatis mutandis to taxpayers who have chosen the way of taxation under the rules laid down in art. 30c.

7k. The aid referred to in paragraph 1. 7a, 7e and 7f shall constitute de minimis aid granted to the extent and in accordance with the rules laid down in the directly applicable Community provisions on aid under the de minimis rule.

8. (repealed).

9. (repealed).

10. The subatter referred to in paragraph 1 point 1, which, on the basis of the provisions on the freedom of economic activity, has suspended the pursuit of economic activities, shall be exempt, in respect of that activity, from the obligations arising out of the mouth. 1 point 1, paragraph 1. 3, 3f, 3g, 6 and 6b for the period covered by the suspension.

11. The subatter referred to in paragraph. 1 point 1, being the partner of an open company, a partner company or a limited partnership which has suspended the pursuit of an economic activity on the basis of the provisions on the freedom of economic activity, shall be exempt, in the field of that activity, of the obligations arising from the paragraph. 1 point 1, paragraph 1. 3, 3f, 3g, 6 and 6b for the period covered by the suspension.

12. Paragraph Recipe 11 shall apply if the taxable person who is a partner of the company no later than 7 days from the date of submission of the application for the entry of information on the suspension of the business activity under the provisions on freedom of establishment notify in writing to the competent chief of the tax office of the period of suspension of the exercise of this activity.

13. After the period of suspension of the business activity on the basis of the provisions on freedom of economic activity of the taxpayer, referred to in paragraph. 10 and 11, the advance payments shall be paid according to the rules referred to in paragraph 1. 3, 3f, 3g, 6, and 6b.

(14) To taxable persons engaged in special agricultural production and in determining income on the basis of the books provided for in paragraph 1, the provisions of paragraph 1 3, 3f-3i, 6 and 6b-6i shall apply mutatis mutandis.

Article 44a. (repealed).

Article 44b. (repealed).

Chapter 7a

Information on interest payments

Article 44c. [ Definitions] [ 34] 1. Whenever this chapter is referred to:

1) paying agent-this means an economic operator established or resident in the territory of the Republic of Poland, who makes an interest payment or secures the payment of interest:

(a) directly to the beneficial owner,

(b) to another economic operator, including its foreign establishment or its subsidiary, established or the management board outside the territory of the European Union or the country or territory with which the Republic of Poland is bound by an agreement in the concerning measures equivalent to those laid down in this Chapter, and on the basis of the information available to it, it may presume that the economic operator will pay interest or secure the payment of interest directly to the actual party recipients of residence for tax purposes other than Rzeczpospolita the Polish Member State of the European Union;

(2) the beneficial owner, which means the natural person for whom the interest payments are made or for which the interest payment is secured, unless the person proves that:

(a) acts as a paying agent; or

(b) acts on behalf of another entity and shall disclose the name, legal form, address of the registered office or the management board of the entity in whose name it operates and the address of the place of its actual management, to the person making the payment or the security payment to the entity in whose name it operates, the place is located in another country, or

(c) acts on behalf of the undertaking and shall disclose to the entity making the payment of interest or the securing payment of interest the name, legal form, address of the place of the actual management of the undertaking, and the name of the legal person or the name of the person. the physical referred to in point 7 (b), or

(d) acts on behalf of another natural person who is the actual consignee and shall disclose the identity of that natural person to the person making the payment of interest or the payment of interest;

(3) indirect consignee, shall mean an entity or an undertaking, placed on the list referred to in paragraph 1. Article 6 (1), or any other entity or undertaking which has a de facto board in a Member State of the European Union which is not subject to the actual income tax in that State or in the country of establishment, and which are receiving the payment of interest or the payment of interest shall be secured, unless each of them is documented to the paying agent that:

(a) is a common investment institution:

-registered or acting on the basis of the laws of a Member State of the European Union or of another country belonging to the European Economic Area, or

-established outside the area referred to in the first indent and other than the non-CIU,

(b) on the basis of a certificate issued by the competent authority of the Member State of the European Union in which the actual management board takes place, shall be treated as a common investment institution,

(c) is an institution which is active in the collection of savings for pension purposes or insurance business or is an asset management company of such an institution,

(d) is an entity exempt from income tax or property tax, which is solely responsible for the activity of a public benefit;

(e) is a joint venture involving the ownership interest in respect of which the economic operator making the interest payment or the securing interest payment has determined the identity and residence of all the actual recipients, as a result of the which the economic operator is a paying agent;

4) payment of interest-this means:

(a) interest paid, placed at the disposal or credited to an account, including capitalised, on claims of any kind, with the exception of late payment charges, whether or not secured by mortgages or whether or not they have the right to participate in the profits of the debtor and, in particular, income (income) from treasury securities, from bonds or debt securities, including bonuses and prizes having a relationship with such securities, bondholders and debentures,

(b) income (income) paid, obtained, including placed at the disposal, or stored in an account, related to securities of any kind, if it is not considered directly to be an interest payment in accordance with point (a) a and c-e, and when:

-in accordance with the terms of return of capital specified on the date of issue, the investor will receive at least 95% of the capital invested within the period of redemption, or

-the conditions laid down on the date of issue shall provide for a relationship, of at least 95% of the revenue from the security, with the interest or income referred to in point (s) of the said paragraph. a or c-e,

(c) interest accrued or capitalised at the time of sale, repayment or remission of the claims referred to in point a, and income (income) accrued or capitalised at the time of sale, repayment or redemption of the securities, of which point (b)

(d) income (income) obtained from interest payments within the meaning of point (d) a-c, directly or through the intermediary of the recipient, paid by the entity or the undertaking referred to in point 3 (a). a and b,

(e) income (income) obtained in connection with the sale, repayment or redemption of shares, shares or units in entities or in undertakings referred to in point 3 (a) (d) a and b, if those entities or those undertakings, have invested directly or indirectly by other such entities, such ventures or intermediaries, together more than 25% of their assets, in the claims referred to in point a, or in the securities referred to in point (b), with the exception of those assets which they must have as collateral for the realisation of their investment objectives and for which the investor is not entitled,

(f) the profit on life insurance contracts where:

-this agreement includes a guarantee of profit, or

-the benefit of the implementation of the contract is more than 25% linked to interest payments within the meaning of point (a) of the a-e;

5) the profit from the life insurance contract-this means:

(a) surplus of the amount paid by the insurer or insurance undertaking from the life insurance contract, also before the date of the due payment, over the sum of all payments made to the insurer or the insurance undertaking by virtue of the same Life insurance contracts,

(b) the excess value of the entitlement to benefits under the life insurance contract over the sum of all payments made to the insurer or insurance undertaking-in the case of the assignment, in whole or in part, of those rights to a third party,

(c) the payment by the insurer or the insurance undertaking or the assignment of the rights to benefits under the life insurance contract for the benefit of the third party which occurred before the end of the five-year period-in the case of a life insurance contract, which provides only for a period of at least 5 years of retirement or permanent periodic benefits

-with the exception of amounts paid only in connection with death, disability or illness;

6) economic entity-means a credit or financial institution, other legal entity, an organisational unit without legal personality or a natural person who, in connection with the business activity, makes a payment of interest or secure the payment of interest;

7) the place of the actual board of directors-this means:

(a) the place where the relevant management decisions are taken, or the place where most of the relevant management decisions are taken in relation to the assets resulting in the payment of interest,

(b) in the event of:

-the place of residence of the natural person who is the main person responsible for taking relevant decisions concerning the management of the assets of the undertaking or which is responsible for taking the largest part of the relevant decisions concerning management with respect to assets resulting in interest payments, or

-the place of establishment or the actual management board of the legal person who is the main person responsible for the management of the assets or who is responsible for taking the largest part of the relevant management decisions in relation to the assets resulting in a payment of interest;

(8) being subject to actual taxation, that means being subject to the tax obligation on the whole of its income or part of those income which is nonresident to persons who are entitled to part of the income of the entity or to participants in the undertaking, of which interest payments.

2. A paying agent shall also be deemed to be an economic operator, which is a compulsory institution within the meaning of the provisions on anti-money laundering and terrorist financing, if the following conditions are met:

(1) he or she shall make the payment of interest or safeguard the payment of interest in favour of the entity or undertaking, placed on the list referred to in paragraph 1. 6 point 2, or any other entity or undertaking which is not subject to actual taxation, having its registered office or place of actual management outside the territory of the European Union or the country or territory with which the Republic of Poland is bound an agreement on measures equivalent to the measures laid down in this Chapter;

2) determine by applying financial security measures to clients, in accordance with the provisions on counteracting money laundering and terrorist financing, the identity of the actual recipient, for which the beneficial owner is considered to be the meaning of those provisions, having their place of residence for tax purposes other than the Republic of Poland of a Member State of the European Union.

3. For the actual recipient of the payment of interest made or secured to an indirect recipient, a natural person shall be considered to be the following:

1) is entitled to receive income derived from the assets resulting in the payment of interest or to receive other assets constituting the payment of interest-in the part corresponding to the entitled entitlement;

(2) has contributed directly or indirectly to the assets of that indirect recipient, in part of the income arising from the assets resulting in the payment of interest or other assets constituting the payment of interest to which the natural persons are not entitled to whom Point 1;

3) at a later date shall be entitled to all or part of the assets resulting in the payment of interest or to other assets constituting the payment of interest, in the part corresponding to that entitlement, if at the time of receipt or security of the payment to the the indirect recipient, the natural persons referred to in points (1) or (2), shall not be entitled, together or separately, to the whole of the income derived from the assets giving rise to the interest payment or to other assets constituting interest payments.

4. The amount referred to in paragraph 3 point 3, which shall be deemed to belong to that natural person, shall not exceed the amount of the interest payment made or secured to the indirect recipient less the part which has been attributed to the natural person referred to in paragraph 3. 3 (1) or (2).

5. Arriving (income) from securities issued for the first time before 1 July 2014 and the profit of the life insurance contract concluded for the first time before 1 July 2014. is not considered to be an interest payment, as referred to in paragraph 1. 1 point 4 (a) b or f. Securities issued for the first time before 1 July 2014 the percentage referred to in paragraph 1 shall not be taken into account for the purposes of this Article. 1 point 4 (a) e.

6. The Minister responsible for public finance shall determine, by means of a regulation:

1) a list of the entities and undertakings, which are considered to be not subject to actual taxation, for the purpose of establishing the indirect recipient,

(2) a list of the entities and undertakings which are considered to be not subject to actual taxation, for the purposes of determining the paying agent referred to in paragraph 1 (b). 2

-having regard to the requirements laid down by European Union law governing the taxation of savings income in the form of interest payments.

Article 44d. [ Obligation to send information on interest payment or to secure interest payments] [ 35] 1. The paying agent, by the end of the month following the end of his tax year, shall be sent, drawn up according to the prescribed formula, the information relating to the payment of interest or the security of interest payment:

1) the actual recipient, who makes the payment of interest or secures the payment of interest, and who has his place of residence for tax purposes in other than the Republic of Poland of a Member State of the European Union, or in a State or a territory the dependent or associated territory of the United Kingdom of Great Britain and Northern Ireland and the Kingdom of the Netherlands, with which the Republic of Poland is bound by an agreement on measures equivalent to the measures laid down in this Chapter;

2. by means of electronic communication to the treasury, by means of which the Head of the Tax Office competent in matters of taxation of foreign persons performs his tasks.

2. Where the paying agent has no information in respect of:

1) the amount of income (income) referred to in art. 44c ust. 1 point 4 (b), the amount of interest or income (income) referred to in Article 4 (1) (b) of the basic Regulation. 44c ust. 1 point 4 (c) and the profit referred to in Article 1 44c ust. 1 point 4 (a) f-indicate all the amount paid or the amount obtained;

2) the part of the income (income) obtained from the withdrawals referred to in art. 44c ust. 1 point 4 (a) d i e-indicates the entire revenue (income);

3) the share of the assets invested in receivables, securities, shares, shares or units referred to in art. 44c ust. 1 point 4 (a) e-it accepts that the share of the assets is more than 25%, and where the paying agent is unable to determine the amount of income obtained by the actual recipient, it shall assume that the income corresponds to the proceeds from the sale, repayment or redemption of the shares, shares or units;

4) the part, in which the benefit resulting from the implementation of the life insurance contract is related to the payment of interest within the meaning of art. 44c ust. 1 point 4 (a) a-e-accepts that the proportion is more than 25%.

3. An economic operator making a payment of interest or securing the payment of interest, to an indirect recipient having a real board of directors other than the Republic of Poland of a Member State of the European Union or in a country or a dependent or associated territory of the United Kingdom of Great Britain and Northern Ireland and of the Kingdom of the Netherlands, with which the Republic of Poland is bound by an agreement on measures equivalent to the measures laid down in the This chapter:

1. shall draw up, according to the model set out, an indication of:

(a) the name and legal form of the indirect recipient

(b) the place of the beneficial owner's actual

(d) the date of the last interest

2. shall send the information referred to in point 1 within the period until the end of the month following the end of the tax year:

(a) the intermediate consignee,

(b) by means of electronic means of electronic communication, by means of which the Head of the Tax Office competent in matters of taxation of foreign persons carries out his tasks.

4. The obligation to draw up and transfer the information referred to in paragraph 1. 1, also applies to the indirect recipient, taking place of the actual board on the territory of the Republic of Poland, and if the indirect recipient is an undertaking-the natural person or the legal person specified in art. 44c ust. 1 point 7 lit. b. The provisions of the paragraph 1 and 2 shall apply mutatis mutandis.

5. In the case referred to in art. 44c ust. Article 3 (3), the intermediate consignee for a period of 10 years, but not later than the date of payment of the beneficial interest of the consignee, shall be transmitted by means of electronic communication to the recipient referred to in paragraph 3 (2). 1 point 2, the information referred to in paragraph 1. 1, for the fiscal year in which he received the payment of interest or in which the payment of interest was secured.

6. The period referred to in paragraph 5, which is calculated from the following days:

1) on the day of the last payment of interest received or secured by an intermediate recipient;

2) on the last day, in which the natural person referred to in Article 44c ust. In accordance with Article 3 (3) of the Financial Code, the right to an asset giving rise to such interest payment or to other assets constituting an interest payment was obtained.

7. The intermediate consignee shall send, by means of electronic means of communication, the official referred to in paragraph 1. 1 point 2, the information on the change of its actual place of management within 14 days from the date of this change.

(8) The paying agent and the intermediate consignee shall determine the percentage referred to in Article 3. 44c ust. 1 point 4 (e), on the basis of the investment policy or investment strategy and objectives, as defined in the documents governing the operation of the entities mentioned in that provision, and in the absence of such policy or strategy and objectives investment-on the basis of the actual structure of assets. The actual structure of the assets corresponds to the average of the value of the assets at the beginning of the reporting period or on the day of the first half of the annual report and at the end of the last reporting period before the date of the payment or to the beneficial owner by the paying agent or the intermediate consignee. In the case of newly created entities, the actual structure of the assets corresponds to the average of the value of the assets at the start of the business and on the date of the first assessment of the assets, according to the documents governing the functioning of The structure of the assets is determined in accordance with the laws of a Member State of the European Union or of another State belonging to the European Economic Area in which the entity is registered or whose law regulates its rules operation.

9. Rules of Art. 42 par. 3 and 4 shall apply mutatis mutandis.

10. The Minister responsible for public finance shall determine, by means of a regulation, the model of the information referred to in paragraph 1. 1 and 3, taking into account the requirements laid down by the European Commission concerning the common formats and practical procedures necessary for the electronic exchange of this information, together with an explanation of how to fill this information and the time and place of submission, in order to allow the paying agent, the intermediate consignee and the operator referred to in paragraph to be able to communicate correctly and correctly with the information provided for in paragraph 1. 3.

Art. 44e. [ The drawing up of the information referred to in art. 44d] [ 36] 1. The drawing up of the information referred to in art. 44d ust. 1, paying agent:

1. establishes the identity of the beneficial owner in the scope of:

(a) the name, address of residence, date and place of birth-on the basis of his passport or an official document confirming the identity, and in the case where those particulars are not included in the documents mentioned above-to the basis of another document confirming the identity,

(b) the tax identification number or equivalent thereof, given by the Member State of the European Union in which the beneficial owner is resident for tax purposes, on the basis of official documents containing that number, or the equivalent;

2) assume that the actual consignee is domiciled for tax purposes, in the country or in the territory indicated in the certificate of residence indicated by him, issued in the 3 years preceding the day of payment of interest or day, in the payment of the interest to the beneficial owner as referred to in Article 44c ust. 3, provided that the period of validity of the certificate covers, respectively, the day of payment of interest or the date on which the payment of interest has been paid to the beneficial owner and, in the absence of such a certificate, in the country or territory in which he/she has the place of habitual residence;

3) determine the place of habitual residence referred to in point 2, on the basis of the address of residence determined in accordance with point 1 (a) and, in the case of the actual consignee presenting the passport or other official document confirming the identity issued by the authorities of the country or territory referred to in Article 44d ust. 1 point 1, which declares that it is domicile for tax purposes in another country or territory other than those referred to in Article 1 (1) of the EC 44d ust. 1 point 1-based on:

(a) the certificate of residence presented by the competent tax authority of the declared State or territory in the 3-year period referred to in point 2 and, if the beneficial owner does not present a certificate of residence, the entity the paying agent recognises that the country or territory in which the beneficial owner is domiciled is the country or territory which issued the passport or other official document confirming the identity,

(b) official documentation, indicating the place of residence for tax purposes of the beneficial owner, in relation to his diplomatic status or other privileges determined in accordance with international law, in a country other than that in which he or she has domicile-if the paying agent has such a dossier.

2. With regard to the payment of interest made or secured on the basis of contracts concluded before 1 January 2004, the paying agent may determine, on the basis of the information available, the identity of the actual consignee only in respect of his name, the name and address of residence.

3. With regard to the payment of interest made or secured on the basis of contracts concluded during the period from 1 January 2004 by 30 June 2015, and, in the absence of agreements, to payments of interest made or secured during the period from 1 January 2004. by 30 June 2015, the paying agent shall determine the date and place of birth of the actual consignee only if the tax identification number or equivalent is not available.

(4) If the paying agent has reasonable doubts as to whether the natural person who is responsible for the payment of interest or for whom the interest payment is secured is the actual consignee and where it is not applicable to that person, 44c ust. 1 point 2 (a) a-c, takes steps to establish the identity of the beneficial owner in accordance with the mouth. 1. If the paying agent is unable to establish the identity of the beneficial owner, he shall treat the natural person who is making the interest payment or for whom the interest payment is secured as the actual consignee.

5. An economic operator which is an institution of the obligation referred to in art. 44c ust. 2:

1) determine the legal form of the entity or the undertaking referred to in art. 44c ust. 2 (1), and the place of its establishment or the place of its actual management, on the basis of data disclosed by a natural person acting on behalf of that entity or undertaking, unless that economic operator has reliable information indicating that the fact that the data disclosed are not true or incomplete;

2) where an entity or an undertaking, placed on the list referred to in art. 44c ust. Article 6 (2) states that they are subject to actual taxation, that economic operator determines the circumstances of actual taxation, on the basis of generally accepted facts or official documents submitted by that entity or the undertaking, or of those documents available as a result of the application of financial security measures to clients in accordance with the provisions on anti-money laundering and the financing of terrorism; in the same way, the economic operator which is the institution determine whether the other entities or undertakings referred to in Article 44c ust. Article 2 (1) shall be subject to actual taxation.

6. Where an economic operator makes or secures the payment of interest to an entity or undertaking, the list referred to in Article 4 (1) of that Article shall apply to the list referred to in Article 44c ust. In accordance with Article 6 (1), which claims to be subject to actual taxation or to any other entity or undertaking, that economic operator shall determine the circumstances of the actual taxation for the purposes of Article 6 (1). 44c ust. 1 point 3-on the basis of generally accepted facts or official documents presented by an entity or an undertaking, or of those documents available as a result of the application of financial security measures to customers in accordance with the provisions of counteracting money laundering and financing of terrorism.

Chapter 8

Tax returns

Article 45. [ Testimonies about the amount of income achieved] 1. The travelers are obliged to submit to the tax offices the testimony, according to the established formula, about the amount of the income (incurred loss) achieved in the tax year, by the date of 30 April of the year following the tax year, subject to the paragraph. 1aa, 7 and 8.

1a. Within the period specified in the paragraph. 1 taxpayers are obliged to submit to the tax offices separate statements, according to established designs, of the amount achieved in the tax year of the income (incurred loss) from:

(1) the capital to be taxed under the conditions laid down in Article 4 (1) 30b;

2. non-agricultural economic activities or special agricultural production departments, taxed under the rules laid down in the Article. 30c;

3) the payment of real estate and property rights taxed in accordance with the rules laid down in Art. 30e.

1aa. Taxpayers achieving income from operations conducted by foreign controlled companies, under the rules laid down in Art. 30f, they are obliged to submit to the tax offices separate statements, according to the established formula, about the amount of income from the foreign controlled company achieved in the tax year referred to in art. 30f ust. 7, by the end of the ninth month of the following fiscal year and by that date the payment of the tax due. If the taxpayer reaches income from more than one foreign controlled company, he shall submit separate statements on the income of each of those companies.

1b. The tax office referred to in paragraph 1 shall be provided for in paragraph 1. 1-1aa, is the tax office, with the assistance of which the head of the tax office competent according to the taxpayer's place of residence on the last day of the tax year performs its tasks, and when the dwelling on the territory of the Republic of Poland ceased before on that date, the tax office, by which the chief tax office of the last place of residence in its territory performs its duties, subject to the provisions of paragraph 1. 1c.

1c. In the case of taxpayers referred to in art. 3 para. 2a, the tax office referred to in paragraph 2. 1 and 1a, there is a tax office, with the assistance of which the chief of the tax office competent in matters of taxation of foreign persons performs its tasks.

2. The obligation to give a statement does not apply to the taxpayers mentioned in art. 37.

3. The meanings referred to in paragraph. 1 and paragraph Point 2 (2) does not cover the revenue to be taxed in accordance with Article 3 (2) of 29-30a, subject to paragraph. 3c.

3a. If the taxpayer, calculating the tax due, made deductions on income, the basis for calculating the tax or tax, and then received a refund of the amounts deducted (in whole or in part), in a tax return made for the fiscal year in which has received this return, has counted the amounts previously deducted.

3b. In the statement referred to in paragraph. 1 or paragraph 1a, the income tax due referred to in Article 1 shall be shown. 29-30a, if this tax was not collected by the payer.

3c. The subatters referred to in art. 3 para. 1, are required to show the amount of income (revenues) referred to in art. 30a par. 1 points (2), (4) or (5) from which the tax was collected in accordance with the provisions of Article 30a par. 2a, in the tax statement referred to in paragraph. 1 or 1a.

4. Within the period specified in the paragraph 1, subject to paragraph. 7, taxpayers are obliged to pay:

1) the difference between the tax due arising from the testimony referred to in the mouth. 1, and the sum due for a given year of advances, including the sum of advances collected by the payers;

2) the income tax due arising from the testimony referred to in the paragraph. 1a point 1;

3) the income tax due resulting from the testimony referred to in the paragraph. Article 1 (a) (a) of Article 1 (1) (a) (a) (2), or the difference between the tax due in the Article 1a (2), and the sum due for the year in which the advances were made;

4) the tax due resulting from the testimony referred to in the paragraph. 1a point 3.

5. The Podatnica conducting the accounts obliged to draw up the financial statements shall transmit to the tax office the financial statements at the time of submission of the statement.

5a. The taxpayer to whom the competent tax authority, on the basis of the provisions of the Tax Ordinance, has issued a decision on the recognition of the correctness of the choice and application of the method for determining the transaction price between related parties, attach to the testimony of the report on the implementation of a recognised method for determining the transaction price.

5b. The Minister responsible for public finances will determine, by means of a regulation, the model of the report referred to in paragraph 1. 5a, in order to improve the verification of the application of the method set out in the Decision on the recognition of the correctness of the selection and application of the method for determining the transaction price between related parties, taking into account, in particular, data identifying the entities the related sales volume obtained by using a recognised method for determining the transaction price, the prices charged in transactions with related parties and the period of application of the method.

5c. (repealed).

5d. (repealed).

5e. (repealed).

5f. (repealed).

5g. (repealed).

6. The income tax resulting from the testimony is a tax due on the income of the taxpayer obtained in the tax year, unless the competent tax authority or the competent authority of the tax control issues a decision in which it determines a different amount of tax. In the event of failure to give evidence of the amount of the income achieved, the competent tax authority or the competent authority of the tax inspection shall issue a decision determining the amount of the income tax liability.

7. The Podatnica referred to in art. 3 para. 2a, if they achieved income from sources of income located in the territory of the Republic of Poland without the brokering of payers or through payers not required to make the annual tax calculation or achieved the income specified in art. 30b, and intend to leave the territory of the Republic of Poland before the term referred to in paragraph. 1, shall be obliged to make the statements referred to in paragraph. 1 and 1a, for the tax year before leaving the territory of the Republic of Poland, subject to the paragraph. 7a.

7a. Podatnica, referred to in art. 3 para. 2a who have chosen the tax treatment set out in Article 6 para. 3a, 4a or in Art. 29 par. 4, they shall submit the tax returns within the period specified in the paragraph. 1. The taxpayer's tax returns are accompanied by a residence certificate documenting the place of residence for tax purposes.

8. The subatters referred to in art. 44 par. 3d, are required within three months after exceeding the period which according to the Double Taxation Convention constitutes a condition of the exclusion from taxation of income, to give testimony about the amount of income from the work obtained in the year before the tax year and pay due tax. If they intend to leave the territory of the Republic of Poland prior to the term referred to in the first sentence, they are obliged to submit the tax returns before leaving the territory of the Republic of Poland.

Article 45a. [ Protection of state secrets] If it is justified by the protection of classified information and the security requirements of the State:

1) the tasks of the chief of the tax office referred to in art. 37 par. 3, art. 39 (1) 1, art. 42 par. Article 2 (2) shall be replaced by the body referred to in Article 13a tax ordination;

2) the tasks of the tax office referred to in art. 45 par. 1, the office of the authority referred to in Article 1 shall be fully responsible. 13a tax ordination;

3) the transfer of 1% of the tax due on tax returns or their corrections, referred to in art. 45c ust. 1, the official office referred to in point 2 shall be made by the Head of the Tax Office, by the seat of the office referred to in point 2, on the basis of the written information received from that office.

Article 45b. [ Delegation] The Minister responsible for public finance shall determine, by means of a regulation, the following formulas:

1) the declarations and information referred to in art. 35 par. 10, art. 38 par. 1a, art. 39 (1) 1 and 3, art. 42 par. 1a and 2, art. 42a, art. 42e ust. 5 and 6 and art. 43 par. 1,

2) the annual calculation of the tax referred to in art. 37 par. 1,

3) the annual calculation of the tax together with the information referred to in art. 34 par. 7 and 8,

4) tax returns, referred to in art. 45 par. 1 and 1a,

5) the statements referred to in art. 32 par. 3, art. 34 par. 4, art. 35 par. 4 and art. 37 par. 1

-together with explanations as to how they are completed, the time limit and place of submission; the purpose of the regulation is to enable the taxpayer, the payer and the tax office to which the form is addressed to be identified and to calculate correctly by the payer. or a tax taxpayer and tax advance.

Art. 45ba. [ Submission of declarations, information and annual calculation of tax] 1. Declarations, information and the annual calculation of the tax referred to in art. 35 par. 10, art. 37 par. 1, art. 38 par. 1a and 1b, art. 39 (1) 1-4, art. 42 par. 1a-4, art. 42a and art. 42e ust. 5 and 6, shall be submitted to the treasury by means of electronic means of communication in accordance with the provisions of the Ordynation Tax Code.

2. Declarations, information and the annual calculation of the tax referred to in the paragraph. 1, may be submitted to the treasury office in the form of a written document, if the payers mentioned in Art. 35 par. 10, art. 37 par. 1, art. 39 (1) 1 and 2, art. 42 par. 2 and Art. 42e ust. 6, or the entities listed in Article 39 (1) 3 and 4 and Art. 42a, they are required to draw up information or an annual tax calculation for a given year for not more than five taxable persons. In the case of declarations and information submitted during the year, the number of taxable persons shall be determined taking account of all taxable persons from the beginning of the year to the date on which those declarations and information were drawn up

3. Paragraph Recipe 2 shall not apply to the declaration, the information and the annual calculation of the tax referred to in paragraph 1. 1 which, in the name and on behalf of the payers or bodies referred to in paragraph 1, 2 shall lodge an economic activity involving the conduct of the tax books within the meaning of the provisions of the Tax Ordinance.

4. The payers and the entities mentioned in the paragraph. 2. who have chosen to submit the information and the annual calculation of the tax in the form of a written document, the information and the annual calculation of the tax drawn up in this form after the end of the tax year shall be sent to the treasury by the end of January of the year following the tax year.

Article 45c. [ Transfer of an amount not exceeding 1% of the tax due] 1. The chief of the tax office competent local for the submission of tax returns, at the request referred to in the paragraph. 3, it shall transfer to the benefit of one organization of a public benefit acting on the basis of the Act on the activity of public benefit, chosen by the taxpayer from the list referred to in the Act on the activity of public benefit, hereinafter referred to as the " organisation a public benefit ', an amount equal to or less than 1% of the tax due:

1) from a tax return filed within the period specified for its submission, or

2) from the correction of the testimony referred to in point 1, if it was made within one month from the expiry of the time limit for the submission of the tax return

-after rounding up to the full dozens of groszy down.

2. A condition for the transfer of the amount referred to in paragraph 2. 1, is the payment of the full amount of tax due giving rise to the calculation of the amount to be transferred to the organization of the public benefit, no later than within two months from the expiry of the time limit for the submission of tax returns. The tax referred to in the first sentence shall also be deemed to be a tax arrears which do not exceed three times the value of the charge levied by the designated operator within the meaning of the Act of 23 November 2012. -Postal law (Dz. U. Entry 1529) for the treatment of the letter consignment as a registered mail.

3. The request shall be deemed to be indicated by the taxpayer in the tax statement or in the correction of the testimony referred to in the paragraph. 1, one organisation of a public benefit by providing its entry number to the National Court Register and the amount to be transferred to that organization, in the amount not exceeding 1% of the tax due.

4. The amount referred to in paragraph 1, the chief of the tax office shall transfer within the period from May to July of the year following the tax year for which the tax returns are submitted, to the bank account competent to transfer 1% of the tax given by the public benefit organization in accordance with the provisions of the Act on public benefit. This amount shall be reduced by the cost of the bank transfer.

5. The head of the tax office according to the premises of the organization of the public benefit, in September of the year following the fiscal year, shall provide the organization of the public benefit with the summary information on:

1) identification data (first name, surname and address), including both spouses, who at the request are subject to a total tax, and

2. the amount referred to in paragraph 2. 1, transferred to the organisation,

3) the allocation of the amount referred to in paragraph. 1, by the organisation of public benefit (specific objective)

-if the taxpayer in a tax return or in the correction of the testimony referred to in the paragraph 1, has given its consent to the transfer of the public benefit organisation of the data listed in points (1) and (2), or has indicated the specific objective referred to in point 3.

6. The treasury of the tax office shall depart from the transfer of 1% of the tax to the organization of the public benefit if:

1) the organization did not submit, in accordance with the Act on Public benefit, the bank account number competent to transfer 1% of the tax or the number of this account is incorrect;

2) the organization has been removed from the list maintained in accordance with art. 27a of the Act on the activities of public benefit;

3. the taxpayer in the application referred to in paragraph. 3, gave the number of the entry to the National Court Register, which does not include a list maintained in accordance with art. 27a of the Act on the activities of public benefit.

6a. Where the amount indicated in the application referred to in paragraph 3 exceeds the amount referred to in paragraph 3. 1, the chief of the tax office shall transfer the amount in the amount referred to in the paragraph. 1, taking into account the mouth. 4.

7. The Podatnica referred to in art. 3 para. 2a, consisting of tax returns during the tax year, shall choose the organisation of a public benefit from the list referred to in paragraph 1. 1, specified for the previous tax year.

(8) The Minister responsible for public finance, having regard to the need for a smooth organisation of the transfer of amounts under the 1% tax, may authorise, by means of a regulation, an authority other than that referred to in paragraph 1. 1, to carry out the task referred to in paragraph. 1.

Art. 45d. [ Delegation] The Minister responsible for public finance shall determine, by means of a regulation, the model of the tax return referred to in Article 4. 45 par. 1aa, together with explanations on how to fill it, the term and place of assembly; the purpose of the regulation is to allow the identification of the taxpayer, the foreign controlled company and the tax office to which the testimony is directed, and a valid tax calculation by the taxpayer.

Chapter 9

Amendments to the provisions in force

Article 46. (bypassed).

Article 47. (bypassed).

Article 48. (bypassed).

Article 49. (bypassed).

Article 50. (bypassed).

Article 51. (bypassed).

Chapter 10

Transitional and final provisions

Article 52. [ Periodic exemptions] It shall be exempt from income tax:

1. in the period from 1 January 2001. by 31 December 2003. revenue:

(a) of the payment of the disposal acquired before 1 January 2003. Treasury bonds issued after 1 January 1989 and bonds issued by local government units after 1 January 1997,

(b) from the payment of securities to be transferred, which are admitted to the public trading of securities acquired on the basis of a public offer or on a stock exchange, or in a regulated post-oTC, on the basis of secondary public trading, granted in accordance with the art. 92 or 93 of the provisions of the Act of 21 August 1997. -Law on the public trading of securities (Dz. U. No 118, pos. 754 and No. 141, pos. 945, 1998 No. 107, item. 669 and Nr 113, pos. 715 and 2000 Nr 22, pos. 270, Nr 60, poz. 702 and 703, Nr 94, pos. 1037 i Nr 103, poz. 1099),

-the exemption shall not apply if the sale of those securities is the subject of an economic activity,

(d) obtained from the exercise of the rights arising from the securities referred to in the art. 3 para. 3 of the Act of 21 August 1997. -Law on the public trading of securities (Dz. U. No 118, pos. 754 and No. 141, pos. 945, 1998 No. 107, item. 669 and Nr 113, pos. 715 and 2000 Nr 22, pos. 270, Nr 60, poz. 702 and 703, Nr 94, pos. 1037 i Nr 103, poz. 1099);

2. paid after 31 December 1991. due for the period until 31 December 1991:

(a) income from the business relationship, employment relationship, cooperative employment relationship and contract work contracts,

(b) commissions, bonuses, rewards of profit (income) and prizes from the establishment prize fund, which are due from the titles referred to in point a,

-if the revenue was released in 1991. from payroll tax on the basis of wage rules;

3) retirement pensions, jubilee awards and other one-off payments to which the employee acquired the law in 1992. and whose basis for calculation is the remuneration determined at the rates or amounts in force until 31 December 1991, if those revenues were released in 1991. from payroll tax on the basis of wage rules;

(4) national pensions and other social security benefits due for the period up to 31 December 1991;

5) (repealed).

Art. 52a. [ Exemptions] 1. Fighting from income tax:

1) income on interest and discount on securities issued by the State Treasury and bonds issued by local government entities-acquired by a taxpayer before 1 December 2001;

2) the revenue (revenues) referred to in art. 30a par. 1 point 3, if they are paid or put at the disposal of the taxable person from the cash collected by the taxable person before 1 December 2001, on the basis of contracts concluded for a period marked before that date;

3) income from the participation in the capital funds referred to in art. 30a par. 1 point 5 if such income is paid to the taxable person on the basis of contracts concluded or records made by the taxable person before 1 December 2001; the exemption shall not relate to income derived from the accession of the taxable person to the savings programme with a capital fund, irrespective of the form of that programme, as regards the revenue from contributions (contributions) to the fund made as from 1 December 2001, subject to the provisions of Article 4 (1) (b) of the Fund. 21 (1) 1 points 58 and 59;

4) (repealed);

5) (repealed).

2. The exemption referred to in paragraph 2. Article 1 (2) does not apply to income (revenue) from cash collected by a taxable person before 1 December 2001, on the basis of contracts concluded for a period before that date, paid or put at the disposal of the the basis of those agreements, as amended, extended or renewed as from 1 December 2001.

3. If the payment of income (revenue) results from contracts concluded in the period from 1 December 2001. by 28 February 2002, the tax referred to in Article 30a par. Article 1 (1) shall be determined in proportion to the amount per period during which the taxable person is not entitled to an exemption under paragraph 3. 1 point 2.

4. Paragraph Recipe 3 shall apply mutatis mutandis to the interest and the discount on the bonds referred to in paragraph 3. 1 point 1.

5. The exemption referred to in paragraph 5. 1 point 2, shall also not apply to revenue (revenue) from cash collected by a taxable person before 1 December 2001, on the basis of contracts concluded for a period of time marked before that date, where that contract:

1) [ 37] has been terminated before the expiry of the period for which it was concluded, irrespective of the reason for the solution;

2) provides for the possibility of payment of all or part of the capital, including the capitalised interest collected by the taxpayer in the course of the contract, and the taxpayer from that possibility has benefited.

6. In the case referred to in paragraph. 5, an entity entitled on the basis of separate provisions to hold a taxpayer account or to collect the taxpayer's cash in other forms of saving, storing or investing charges the tax referred to in art. 30a par. 1 point 3, on the date of termination of the contract or payment of all or part of the capital referred to in paragraph 1. 5 pt. 2. 3 and art. 42 shall apply mutatis mutandis, with the result that the tax shall be levied on the sum of the revenue (revenue) obtained from 1 March 2002.

7. The provision of the paragraph. 5 (1) shall not apply if the termination of the contract has been made for reasons beyond the control of the taxable person, including in particular the liquidation or bankruptcy of the bank or the occurrence of random events.

Article 52b. (repealed).

Article 52c. [ Provision paid to the soldier exempt from tax] 1. Fighting from the income tax benefit paid to the soldier to cover the costs of the rental of the dwelling, up to an amount not exceeding a monthly amount of PLN 500 referred to in art. 17 of the Act of 16 April 2004. amending the Act on accommodation of the Armed Forces of the Republic of Poland and some other statutes (Dz. U. No 116, item. 1203, with late. zm.).

2. It shall be exempt from the income tax equivalent in exchange for the resignation of a separate permanent accommodation, referred to in Article 3. 19 (1) 3 and art. 22 par. 2 of the Act of 16 April 2004. to amend the Act on accommodation of the Armed Forces of the Republic of Poland and some other laws.

Art. 52d. [ Compensations Exempt] The amount of compensation paid on the basis of the following shall be exempt from the income tax:

1) of the Act of 16 December 2004. with a compensation due in connection with the withdrawal in 2002 from the valorisation of the kombatancki additive (Dz. U. No 281, pos. 2779);

2) of the Act of 15 April 2005. compensation for the withdrawal in 2002 of the valorisation of the cash benefits payable to the soldiers of the military replacement service forcibly employed in coal mines, quarries, uranium ore plants and battalions. construction and persons deported to forced labour and embedded in the work camps by the III Reich and the Union of Soviet Socialist Republics (Dz. U. Nr. 85, pos. 725).

Art. 52e. [ Amounts of arrears of arrears and refunds exempt from tax] It is exempt from the income tax of the amount of the write-off and the return resulting from the Act of 25 July 2008. with special arrangements for taxpayers obtaining certain revenues outside the territory of the Republic of Poland (Dz. U. Nr 143, poz. 894).

Art. 52f. [ Maternity allowance as well as the amount of the salary increases and the amount of the increase in the maternity allowance exempt from the tax] It shall be exempt from income tax:

1) the maternity allowance granted on the basis of Article 20,

(2) the amount of the increase in the salary and the amount of the increase in the maternity allowance granted on the basis of the Article. 21

− the Act of 24 July 2015. to amend the Act on Family Benefits and certain other laws (Dz. U.pos. 1217).

Art. 52g. [ Tax exemption for the amount of a one-off payment allowance for certain pensioners, pensioners and retirement benefits, pre-retirement benefits, bridging pensions, or teacher compensation payments in 2016] It is exempt from the income tax of the one-off monetary supplement referred to in the Act of 15 January 2016. with a one-off cash supplement for some pensioners, pensioners and retirement benefits, pre-retirement allowances, bridging pensions or teacher compensation benefits in 2016. (Dz. U. Entry 188).

Article 53. (repealed).

Article 54. [ Repealed provisions] 1. From 1 January 1992 are losing power:

1) the Act of 4 February 1949. with a payroll tax (Dz. U. Nr 7, pos. 41, of 1956. Nr 44, pos. 201, of 1959. No 11, pos. 69 and 1963. No. 57, item. 309);

2) the Act of 26 February 1982. on the taxation of the units of the socialized economy (Dz. U. 1987 r. No 12, pos. 77, of 1989. No 3, pos. 12, Nr 35, poz. 192 and No 74, pos. 443, 1990. No 21, pos. 126 and of 1991. Nr 9, pos. 30)-in the part concerning the payroll tax;

3) the Act of 28 July 1983. with a countervailing tax (Dz. U. Nr 42, pos. 188, of 1984 Nr 52, pos. 268, 1988 Nr 34, pos. 254, 1989. Nr 35, pos. 192 and 1991. Nr 78, pos. 345);

4) the Act of 16 December 1972. o Income tax (Dz. U. 1989 r. Nr 27, pos. 147, Nr. 74, pos. 443 and 1991. Nr 9, pos. 30, Nr 35, poz. 155 and No. 60, pos. 253);

5) Act of 15 November 1984. o Agricultural tax (Dz. U. Nr 52, pos. 268, of 1986. Nr 46, pos. 225, of 1988. No. 1, pos. 1, of 1989. No. 7, pos. 45, Nr 10, poz. 53, Nr 35, poz. 192 and No 74, pos. 443, 1990. Nr 34, pos. 198 and 1991. No. 7, pos. 24)-in the field of agricultural tax on the incomes of natural persons from the departments of special agricultural production;

6) art. 27 of the Act of 14 June 1991. about companies with foreign participation (Dz. U. Nr 60, poz. 253);

(7) the provisions of specific laws, in the part containing the exemptions or reductions referred to in points 1 to 5, or reductions in respect of the natural persons concerned.

2. Provisions:

1) set out in the paragraph. Points (1) and (3) to (7) shall apply to the taxation of revenue which has been reached by 31 December 1991;

2) the law mentioned in the paragraph. Article 1 (2) shall apply to the taxation of remuneration chargeable to the business costs of the business units until 31 December 1991.

3. Housing and investment relief granted on the basis of the law mentioned in the paragraph. 1 point 3 and investment credits granted on the basis of the law referred to in paragraph 1. In the period until 1 January 1992, 1 points 4 and 5 shall apply mutatis mutandis to income and income tax levied on the basis of this Law.

4. (repealed).

5. Periodic income tax exemptions on the basis of art. 10 and Art. 22 pt. 1 of the Act mentioned in paragraph 1. 1 point 4 shall remain in force until their expiry.

6. U taxable persons who, on the basis of the law mentioned in the paragraph. 1 point 3 collected revenue in a special bank account, the amounts taken from that account after 1 January 1992. is treated as taxable income within the meaning of the Act, but with that in 1992. shall exempt from the income tax such amounts up to an amount not exceeding the limit of the upper limit of the first range in the scale referred to in Article 27 ust. 1. In that case, where the taxable person also reaches other income, except as provided for in Article 28, 30 and art. 41 par. 3, to determine the tax obligation and the amount of tax due on those income shall be linked to the amount collected from the special bank account.

Article 55. (bypassed).

Article 56. (bypassed).

Article 57. [ Agency Agreements and Requests] 1. Until the expiry of the legal effects of the agency agreements and contracts on the terms of the order, concluded on the basis of separate regulations, the source of revenue within the meaning of art. 10 is also an activity carried out on the basis of these agreements.

2. The revenue from the activities referred to in paragraph 2. 1, shall be determined according to the rules laid down in the Article. 14. In determining the income, the payment to the payer arising from the contract under the terms of the contract shall be the cost of obtaining, if it relates to the tax year in question, even if it has not yet been borne by the contract.

3. The travelers who achieve the income set out in the mouth. 1, are required to pay monthly advances on tax and to submit annual statements according to the rules laid down in art. 44 and 45.

Article 58. [ Entry into force] The Act shall enter into force on 1 January 1992, with the exception of Article 1. 46, 47, 50 and 51, which shall enter into force on the day of the announcement, with effect from 1 July 1991.

Annex 1. [ LIST OF ANNUAL AMORTISATION RATES]

Annexes to the Act of 26 July 1991.

Annex No 1

LIST OF ANNUAL DEPRECIATION RATES

Item	Rate%	Symbol KSTL (group or subgroup, or type)	Fixed assets name	Association with KRWT
1	2	3	4	5
01	1.5	11	Dwellings	15, 16


		122	Dwellings

	2.5	10	Non-residential buildings	10.11.12 13,14,15 17,18,19
		110	Of a kind of 110 care and educational facilities, social care homes without medical care	154 159

		121	Non-commercial premises
	4.5	102	Underground garages and covered parking lots	227
			and air traffic control buildings (towers)	293

		104	Reservoirs, silos and underground warehouses,	200
			reservoirs and underground chambers (excluding storage and ground buildings)	202
				203
				205
				209
				220
				221
				222
	10	103	Freight kiosks with a cubature of less than 500 m ³	125
			-permanently associated with land
		109	Camping cottages, surrosters	169
			-permanently associated with land	198
		010	Wickling plantations	001

02	2.5	224	Water structures, except in the case of melioration,	250
			fixed pots, shafts and groves	251

				253
				254
				255
				259
				293
				297
		21	Structures classified as constructions	256
			Water treatment with the exception of well-drilled wells

		290	Sports and recreation structures (excluding gardens and public parks, skwerves, botanical and zoological gardens)	28

		291	Fire towers	291
		225	Basic Meliorations	01
		226	Specific Meliorations	01
	4.5	2	Civil engineering structures (excluding gardens and public parks, skwerves, botanical gardens and zoos)	2

	10	211	Intracellular Technological Network Wiring	651
		221	Safety devices for train movements	680
	14	202	Of type 202 extractive towers	507
	20	200	Of a kind of 200 drilling towers, fresh mason	510
03	7	3	Boilers and power machines	3
	14	323	Combustion engines for light fuel	323
		324	Combustion engines for heavy fuel	324
		325	Combustion engines for gaseous fuels	325
		326	Air engines	326
		343	Of the type 343 portable electric power units with combustion engines for light fuel	343

		344	Power assemblies with combustion engines for heavy fuel	344
		349	Nuclear reactors	349
04	7	431	431-0 filters (presses) of mudding machines	431
			431-4 Mechanical ceils

	450	Furnaces for processing of raw materials (except for 450-50 furnaces for processing of multichamber raw material)	450

	451	Fuel-processing furnaces (excluding 451-0 coke ovens)	451
	454	Tunnel kilns	454
	475	Drum cameras	475
	477	Chamber dryers: 477-0 to 4 and 477-6 to 8	477
10	4	Machines, apparatus and apparatus for general use	4
14	41	Machine tools for metals	40.41
	44	Machines and apparatus for the transfusion and compression of liquids and gases	44
	46	Apparatus for the exchange of heat (except for the type 465 and 469-0)	46

	47	Machinery, apparatus and apparatus for operations and material processes (except for the type 474, 475, 477-0 to 4 and 6-8 and 479-0)	47

18	449	Of the type 449-90 distribution equipment for gasoline and electric oils and flowmeters	449

		for liquids and liquid fuels
	465	Of the type 465 circulating fluid exchangers in the production of soda	465
	469	469-0 drains coolers and gas-gas-samples	469
	474	Nitride and denitrification columns	474
	479	479-0 Hydraulic gas distribution system	479
	481	Apparatus and apparatus for the surface treatment of metals by chemical and electrogalvanic methods	481
	482	Apparatus and apparatus for surface treatment of metals	482

		heat mode
	484	484-0 arc welding and arc welding equipment for the protection of gases and for plasma arc welding and evapation	484

		Of the type 484-1 portable high pressure acetylene gas generators,
		484-3 resistance welders and lumbers
		Of the type 484-6 for spraying and for the spraying of plastics

		490	Machines and devices for the preparation of machine data media and analytical machines	490

		492	Self-adjusting devices for automatic control and control of processes	492
		493	Of the kind 493 industrial robots	493
	20	434	434-01 elephant closure machines	434
			Of the type 434-02, for the closure of cans

		465	Tubular interchangers classified as sulphuric acid coolers	465

	30	491	Computer teams	491
05	7	506	506-1 and 506-2 apparatus for air rectification	506

		507	507-2 and 507-3 crystallysts	507
			507-4 chamber potne
		548	548-0 machines, equipment and apparatus for the production of zecer material	548

		583	583-0 excavators and covings in coal explorers	583
			583-1 excavators in coal industry sands

	10	512	Machines and equipment for the operation of drills	512

		513	Machinery and equipment for mechanical reprocessing of ores and coal	513

		514	514-0 agglomeration machines and equipment	514

			514-1 blast furnace machines and equipment

			514-2 steel steel machinery and equipment

			Of the type 514-3 to 6 steel shears for hot cutting, steel-rolling stock, rolling stock

			514-9 other metallurgical machinery, appliances and apparatus

		520	Of the type 520 machinery and equipment of the quarry industry:	520

			520-0 and 520-1 frame and disc trac

		520-2 zircoats
		520-3 Grinders
		520-4 lathes and drills for stone
		520-5 Combatants for preparatory works

	523	Machinery and equipment of the cement industry	523

	525	525-31 autoclaves	525
	529	Of the type 529 machinery and equipment for the manufacture of construction materials:	529
		529-81 for the manufacture of lacquers
		529-82 for the manufacture of artificial stone
	56	Machinery, equipment and apparatus of agricultural industries	56

	582	Of the type 582-1 containers for steel bitumen of more than 20,000 l capacity and of a kind 582-2 snow-jets with an engine power of more than 120 hp	582

14	50	Machinery, equipment and apparatus of the chemical industry	50

	517	Machines and torso machines	517
	52	Machinery for the mineral raw materials industry	52

	53	Machinery for the manufacture of metal and plastic products	53

	54	Machines, appliances and apparatus for working and processing wood, of wood products and for machines and apparatus for paper and printing	54

	55	Machinery for the manufacture of textile and clothing products and for the treatment of leather and of production of textile products	55

	561	561-6 machinery, equipment and apparatus for the manufacture of beverages	561

	568	Machinery, equipment and apparatus for the bakery industry (except 568 to 40 to 48)	568
	57	Machinery, equipment and apparatus for food industries	57

	59	Machinery, agricultural machinery and tools and forestry	59

18	505	505-1 fluide-like ovens	505
	51	Machinery, equipment and apparatus, mining, gas-casting, casting, cartographic and cartographic machinery	51

	58	Earthmoving, construction and road machinery	58

20	506	506-3 gas-gas pipelydes	506
	510	Drilling machines and equipment	510
	511	Mechanised Enclosures	511
	518	Of the type 518 apparatus and apparatus for:	518
		518-01 Magnetic measurements
		518-02 geological measurements
		518-03 seismic and radiometric measurements

		518-1 electric drilling profiling, gas calibration, hole perforation perforation

	535	Of the type 535-0 special apparatus for the manufacture of tungsten acid and machines for reducing, vacuum and special metal melting	535

		Of the type 535-1 machinery for the manufacture of carbonates and emulsion pastes
		Of the type 535-7 semiconductor manufacturing equipment

	579	579-000 distributors	579
		579-003 hammering mills
		579-01 Machinery and equipment for the processing of animal waste for fodder flour and rendering fats

		579-09 other machinery and equipment for processing animal waste
	580	Earthworks and Foundation machinery	580

	581	Machinery for construction works	581
	582	582-3 Mechanical brushes and road maintenance fixtures	582

25	501	501-0 Glass and porcelain apparatus for distillation	501

		501-1 porcelain ball millet
	511	Mining machinery (excluding mechanised housings)	511

	524	Of a kind of 524 furnace and basalt slag melting furnaces	524

	571	571-8 autoclaves for hydrolysis	571
		571-30 and 571-31 Steel neutralisers and neutralizers and hydrolysts of concrete or masonry

		581	581-2 vibrators	581
			581-4 vibrom³ts and type 581-3 plaster for plaster

06	4.5	600	Brick Ground Tanks	600
		601	Concrete-ground tanks (excluding with a chemical-resistant carpeting for acidified acid)	601

		623	623-7 load bearing systems on the headlines in the WN	623
		641	With a kind of 641-7 excavated lifts (without extracting at the depths of the gliders)	641
		648	Cableway and liners	648
		657	Hydraulic accumulators	657
		660	Vehicle scales, wagons and other built-in scales	660

	10	6	Technical equipment	6
	18	61	Of subgroup 61 switchgear	610
			and electrical apparatus of the transportable	to 615
		641	Cranes, winches and hoists, wheelers, excavators (except for the type 641 to 63 and of the kind 641-7 excavated liqueurs including shaft recess, rail and cable cars)	641

		662	662-1 portable projectors 16 mm and 35 mm	662
		681	Containers	681
	20	629	Mobile phones	629
		669	Cash registers and registrants (except for items included in the item) 04-computer teams)	669

		633	Battery of stationary electric accumulators	633

		634	Batteries for basic electrical accumulators	634

		662	662-5 Cinematic screens	662
		644	644-0 to 4 conveyors in mines and processing plants ores and coal	644
		664	Of the type 664, for technical testing	664
	25	644	644-0 Carded conveyors heavy and light carded conveyors	644
07	7	70	Rolling stock rail rolling stock	70
		71	Underground railway rolling stock	71

		72	Tramway rolling stock	72
		73	Other terrestrial rolling stock	73
		77	Rolling stock	77
	14	700	700-7 drezers and trailers for dresin	700-7
		710	710-01 locomotives accumulator	710 to 03
			710-02 and 710-03 fire-tight locomotives	710-02
			and "Karlik" type	and 710-03
			710-10 to 14 copalers	710-10
				14
		770	770-13 container ships	770-13
		773	773-1010 hydrogenation	773-1010
		780	Aeroplanes	780
		781	Helicopters	781
		743	Special Cars	743
		745	Of the type 745 trolleybuses and electric motor vehicles	745
		746	Tractors	746
		747	Semitrailers	747
		748	Trailers	748
				750
				751
				752
				753
				754
		76	Other non-rail rolling stock (battery, forklift and other carriages)	76

	18	745	Of the type 745 other electric cars	745

		783	Balloons	783
		788	Other means of air transport	788
		79	Other means of transport
	20	740	Motorcycles, trailers and motorcycles	740
		741	Passenger cars	741
		742	Lorries	742
		744	Buses and coaches	744
		782	Sailplanes	782
08	10	805	Of the 805 equipment for cinemas, theatres, cultural and educational establishments and musical instruments	805

		806	Kiosks, booths, barracks, cottages	806
			-not permanently attached to the ground
	14	803	803-0 up to 1 office machine	803

		803-30 excavators for mathematical machines

20	8	Tools, instruments, movables and equipment	8

25	801	801-0 electronic measuring and measurement apparatus for laboratory tests	801

	802	802-0 cameras and equipment for hydro-and mechano-therapy	802

	804	Of type 804 circus equipment	804

Explanatory notes:

1. For the deteriorated conditions of use of buildings and structures referred to in art. 22i mouth. 2 point 1 (c) It is considered to be the use of these fixed assets under constant water, water vapour, significant vibrations, sudden changes in temperature, and other factors causing the plant's consumption to be accelerated.

2. For the poor conditions for the use of buildings and structures referred to in art. 22i mouth. 2 point 1 (c) b of the Act, it is considered to use these fixed assets under the influence of destructive chemical agents, and especially when they serve the production, manufacture or storage of corrosive chemicals. This also applies to cases of strong building activity or construction of destructive chemical agents in the atmosphere, in water or in the form of vapours in the form of vapours which are the source of other objects nearby.

3. By machinery, equipment and means of transport requiring the special technical efficiency referred to in art. 22i mouth. 2 item 2 of the Act, it is understood these objects, which are used in the work for three changes, even though they do not work by their being in continuous motion, used in the field conditions, under forest conditions, underground or other indicating more intensive wear.

4. By the machinery and equipment of groups 4-6 and 8 Classification of Fixed assets (KŚT), subjected to rapid technical progress referred to in art. 22i mouth. 2 (3) of the Act, shall be understood machinery, equipment and apparatus in which microprocessor systems or computer systems are used, which fulfil the functions provided by the use of the most recent technology or apparatus, and the other apparatus scientific-research and experimental-production.

Annex 2. [ TABLE OF TYPES AND SIZES OF SPECIFIC AGRICULTURAL PRODUCTION DEPARTMENTS AND ESTIMATES OF ANNUAL INCOME ESTIMATES]

Annex No 2

TABLE OF TYPES AND SIZES OF SPECIAL AGRICULTURAL PRODUCTION DEPARTMENTS AND ESTIMATES OF ANNUAL INCOME [ 38]

ANNEX OUTDATED (See note of the text of the note from the editorial board)

Seq.	Crop and production types	Space Unit of crops or types production	Estimate Norm annual income
Seq.	Crop and production types	Space Unit of crops or types production	Zł	gr
1	2	3	4
1	Crops in heated greenhouses over 25 m ²:
	(a) ornamental plants	1 m ²	7
	(b)	1 m ²	2	60
2	Crops in non-heated greenhouses over 25 m ²	1 m ²	1	60
3	Crops in foil tunnels heated to more than 50 m ²:
	(a) ornamental plants	1 m ²	5	20
	(b)	1 m ²	3	20
4	Mushroom crops and mushroom mushrooms-more than 25 m ² of arable area	1 m ²	3
5	Poultry for fattening-more than 100 pieces:
	(a) chickens	1 piece		10
	(b) geese	1 piece		79
	(c) ducks	1 piece		21
	(d) turkeys	1 piece		51
6	Poultry no more than 80 pcs:
	(a) shadings (in a reproduction herd)	1 piece	1	98
	(b) meat hens (in a reproductionship)	1 piece	1	66
	(c) geese (in a reproduction herd)	1 piece	1	10
	(d) ducks (in a reproduction herd)	1 piece	2	05
	(e) turkeys (in the reproduction herd)	1 piece	8	70
	(f) hens (production of eggs for consumption)	1 piece	1	45
7	Poultry hatcheries:
	(a) chickens	1 piece		1
	(b) geese	1 piece		5
	(c) ducks	1 piece		2
	(d) turkeys	1 piece		5
8	Fur animals
	(a) foxes and jenots	from 1 female stock of primary	29	78
	(b) norks	over 2 pcs female primary flocks	13	10
	(c) cowards	over 2 pcs female primary flocks	10	13
	(d) Shipshillers	over 2 pcs female primary flocks	15	49
	e) nutrie over 50 females of primary stock	from 1 female stock of primary	3	58
	(f) rabbits over 50 females of the stock of primary stock	from 1 female stock of primary	3	58
9	Laboratory animals:
	(a) white rats	1 piece		9
	(b) white mice	1 piece		2
10	Silkworms-cocoons production	1 dm ³		20
11	Apiary above 80 families	1 family	2
12	In vitro plant crops-shelving surface	1 m ²	120
13	Breeding of entomofagas-host of host plants	1 m ²	100
14	Earthworm rearing-the surface of the breeding bed	1 m ²	50

15	Breeders and rearing of other animals other than agricultural holdings:
	(a) cows of more than 5 pieces	1 piece	200
	(b) calves above 10 pieces	1 piece	42
	(c) bovine animals for fattening more than 10 pieces (except for fattening)	1 piece	22
	(d) fattening pigs over 50	1 piece	25
	(e) Piglets and varicules of more than 50 pieces	1 piece	10
	(f) rearing and breeding of sheep in excess of 10 pieces	from 1 mother	4
	(g) sheep of more than 15 pieces	1 piece	6
	(h) slaughter horses	1 piece	300
	(i) breeding horses	1 primary flocks	240
	(j) breeding of aquarium fish above 700 dm ³ volume of aquarium, calculated according to the internal length of the edges	1 dm ³		90
	(k) breeding of racial dogs	1 primary flocks	27
	(l) Breeding of racial cats	1 primary flocks	10

Annex 3. [ LIST OF ENTITIES TO WHICH ARTICLE 23 (1) (38C) AND ARTICLE 24 (8A) AND (8B) OF THE ACT APPLY]

Annex No 3

LIST OF ENTITIES TO WHICH ARTICLE 23 (1), POINT 38C AND ARTICLE 24 (8A) AND (8B) OF THE LAW APPLY

Seq.	Member State The European Union	Subjective
1	2	3
1	Kingdom of Belgium	companies under Belgian law known as: "société anonyme"/"naamloze vennootschap", "société en commandite par actions"/"commanditaire vennootschap op aandelen", "société privée à responsabilité limitée"/"besloten vennootschap met"/"besloten vennootschap met"/"besloten vennootschap met"/" beperkte aansprakelijkheid "," société coopérative à responsabilité limitée "/" coöperatieve vennootschap met beperkte aansprakelijkheid "," société coopérative à responsabilité illimitée "/" coöperatieve vennootschap met onbeperkte aansprakelijkheid "," société en nom collectif "/" vennootschap onder firma "," société en commandite simple "/" gewone commanditaire vennootschap ", a public undertaking which has taken one of the legal forms mentioned above and other companies formed under Belgian law subject to Belgian tax income from legal persons
2	Kingdom of Denmark	companies under Danish law known as 'aktieselskab' and 'anpartsselskab' and other companies subject to tax in accordance with the Law on corporation tax, in so far as their taxable income is calculated and taxed in accordance with the tax legislation applicable to the "aktieselskaber"
3	Kingdom of Spain	companies under Spanish law known as: "sociedad anónima", "sociedad comanditaria por acciones", "sociedad de responsabilidad limitada", as well as bodies governed by public law which act on the basis of private law
4	The Netherlands	companies under Dutch law known as: "naamloze vennootschap", "besloten vennootschap met beperkte aansprakelijkheid", "open commanditaire vennootschap", "coöperatie", "onderlinge waarborgmaatschappij", " fonds voor gemene rekening ',' vereniging op coöperatieve grondslag ',' vereniging welke op onderlinge grondslag als verzekeraar of kredietinstelling optreedt ' and other companies incorporated under Dutch law subject to the Dutch tax income from legal persons

5	Kingdom of Sweden	companies under Swedish law known as: "aktiebolag", "bankaktiebolag", "försäkringsaktiebolag", "ekonomiska föreningar", "sparbanker" and "ömsesidiga försäkringsbolag"
6	Republic of Malta	companies under Maltese law known as: "Kumpaniji ta ' Responsabilita Limitata" and "Soċjetajiet en commandite li l-kapital tagħhom maqsum f'azzjonijiet"
7	Republic of Austria	companies under Austrian law known as: "Aktiengesellschaft", "Gesellschaft mit beschränkter Haftung" and "Erwerbs-und Wirtschaftsgenossenschaften"
8	Republic of Cyprus	companies under Cypriot law: "εταιρείες" as defined in the income tax legislation
9	Czech Republic	companies under the Czech law known as: "akciová společnost" and "společnost s ručením omezeným"
10	Republic of Estonia	companies under Estonian law known as: "täisühing", "usaldusühing", "osaühing", "aktsiaselts" and "tulundusühistu"
11	Federal Republic of Germany	companies under German law, known as: "Aktiengesellschaft", "Kommanditgesellschaft auf Aktien", "Gesellschaft mit beschränkter Haftung", "Versicherungsverein auf Gegenseitigkeit", "Erwerbs-und Wirtschaftsgenossenschaft", " Betriebe gewerblicher Art von juristischen Personen des öffentlichen Rechts " and other companies formed in accordance with the provisions of German law subject to German corporate tax
12	Republic of Finland	companies under Finnish law known as: "osakeyhtiö"/"aktiebolag", "osuuskunta"/"andelslag", "säästöpankki"/"sparbank", and "vakuutusyhtiö"/"försäkringsbolag"
13	The French Republic	companies under French law known as: "société anonyme", "société en commandite par actions", "société à responsabilité limitée", "sociétés par actions simplifiées", "sociétés d' assurances mutuelles", " caisses d' épargne et de prévoyance "," sociétés civiles ", which are automatically subject to corporate income tax," coopératives "," unions de coopératives ", industrial and commercial public bodies and companies and other companies formed in accordance with the provisions of the French law subject to French tax income from legal persons

14	The Hellenic Republic	companies under Greek law known as: "αvώvυμη εταιρεία", "εταιρεία περιoρισμέvης ευθύvης (Ε.Π.Ε.)"
15	Ireland	companies incorporated or existing under Irish law, entities registered under the Industrial and Provident Societies Act, "building societies", formed in accordance with Building Societies Acts and "trustee savings banks" within the meaning of Trustee Savings Banks Act of 1989
16	Republic of Lithuania	companies under Lithuanian law
17	Republic of Latvia	companies under Latvian law known as: "akciju sabiedrība" and "sabiedrība ar ierobežotu atbildību"
18	The Portuguese Republic	commercial companies or civil law companies having a commercial form, as well as other legal persons engaged in industrial or commercial activities which are constituted in accordance with Portuguese law
19	Slovak Republic	companies under Slovak law referred to as: "akciová spoločnost", "spoločnosť s ručením obmedzeným", "komanditná spoločnosť"
20	Republic of Slovenia	companies under Slovene law known as: "delniška družba", "komanditna družba", "družba z omejeno odgovornostjo"
21	Republic of Hungary	companies under Hungarian law known as: "közkereseti társaság", "betéti társaság", "közös vállalat", "korlátolt felelősségű társaság", "részvénytársaság", "egyesülés", "közhasznú társaság", and "szövetkezet"
22	The Italian Republic	companies under Italian law known as: "società per azioni", "società in accomandita per azioni", "società a responsabilità limitata", "società cooperative", "società di mutua assicurazione", and public and private entities, which the activity is wholly or partly commercial
23	Grand Duchy of Luxembourg	companies under Luxembourg law referred to as: "société anonyme", "société en commandite par actions", "société à responsabilité limitée", "société coopérative", "société coopérative organisée comme une société anonyme", " association d' assurances mutuelles "," association d' épargnepension "," entreprise de nature commerciale, industrielle ou minière de l' État, des communes, des syndicats de communes, des établissements publics et des autres personnes morales de droit public ", and others companies established under the Luxembourg law subject to the Luxembourg tax on corporate income tax

24	United Kingdom of Great Britain and Northern Ireland	companies under the law of the United Kingdom
25		companies (SE) established in accordance with Council Regulation (EC) No 2157/2001 of 8 October 2001. on the Statute for a European Company (SE) and Council Directive 2001 /86/EEC of 8 October 2001 (OJ 2001 L 83, p. supplementing the statutes of the European company with regard to the participation of employees; cooperatives (SCE) established in accordance with Council Regulation (EC) No 1435/2003 of 22 July 2003 (OJ 2003 L 31, p. on the Statute for a European Cooperative Society (SCE) and Council Directive 2003 /72/EC of 22 July 2003 (OJ 2003 L L, p. supplementing the Statute for a European Cooperative Society with regard to the involvement of employees
26	Republic of Bulgaria	companies under Bulgarian law known as: "cъбиpaтeлното дружество", "командитното дружество", "дружеството с ограничена отговорност", "акционерното дружество", "командитното дружество с акции", "кооперации", "кооперативни съюзи" and "държавни предприятия", created in accordance with the provisions of the law Bulgarian and business
27	Romania	companies in Romanian law known as: "societăţi pe acţiuni", "societăţi în comandită pe acţiuni", "societăţi cu răspundere limitată" ("societăţi cu răspundere limitată")
28	Republic of Croatia	companies within the meaning of Croatian law known as: "dioničko društvo", "društvo s ograničenom odgovornošću", as well as other companies under Croatian law subject to Croatian income tax
29	Republic of Poland	companies created under Polish law, referred to as: "spółka akcyjna", "spółka z ograniczoną odpowiedzialnością"

[ 1] On the basis of art. 4 par. 1 of the Act of 5 March 2009. o amend the Act on Income Tax on Natural Persons and Act on Income Tax on Legal Persons (Journal of Laws No. 69, item. 587) taxpayers who, in connection with the increase in the revenue limit, become small taxpayers, may pay the quarterly advances referred to in art. 44 par. 3g, starting from the third quarter of 2009, with that in accordance with art. 4 par. 2 in the Law of Art. 4 par. 1 shall apply in the case of the notification by the taxable person of the notification referred to in Article 44 par. 3i by 20 August 2009.

[ 2] On the basis of the judgment of the Constitutional Court of 8 July 2014. (Journal of Laws pos. 947) art. 12 (1) 1 related article 11 (1) 1 understood in such a way that 'other free of charge' means only a property of an individual value, obtained by an employee, is in accordance with the provisions of Article 4 (1) of Regulation No 504. 2 in connection with art. 217 Constitution of Poland.

[ 3] On the basis of the judgment of the Constitutional Court of 8 July 2014. (Journal of Laws pos. 947) art. 12 (1) 3 in connection with art. 11 (1) 2-2b is understood in such a way that 'other free of charge' means only a property of an individual value, obtained by an employee, is in accordance with the provisions of Article 4 (2) (b) of the Regulation. 2 in connection with art. 217 Constitution of Poland.

[ 4] On the basis of art. 11 of the Act of 10 September 2015. to amend certain laws in connection with the promotion of amicable methods of dispute resolution (Journal of Laws of the Law of the European Union. 1595) art. 14 para. 1c in the wording given by the abovementioned the bill, applies to the correction of revenues and the costs of obtaining revenues, obtained or incurred before 1 January 2016.

[ 5] On the basis of art. 11 of the Act of 10 September 2015. to amend certain laws in connection with the promotion of amicable methods of dispute resolution (Journal of Laws of the Law of the European Union. 1595) art. 14 para. 1m in the wording given by the abovementioned the bill, applies to the correction of revenues and the costs of obtaining revenues, obtained or incurred before 1 January 2016.

[ 6] On the basis of art. 11 of the Act of 10 September 2015. to amend certain laws in connection with the promotion of amicable methods of dispute resolution (Journal of Laws of the Law of the European Union. 1595) art. 14 para. 1n in the wording given by the abovementioned the bill, applies to the correction of revenues and the costs of obtaining revenues, obtained or incurred before 1 January 2016.

[ 7] On the basis of art. 11 of the Act of 10 September 2015. to amend certain laws in connection with the promotion of amicable methods of dispute resolution (Journal of Laws of the Law of the European Union. 1595) art. 14 para. 1o in the wording given by the abovementioned the bill, applies to the correction of revenues and the costs of obtaining revenues, obtained or incurred before 1 January 2016.

[ 8] On the basis of art. 11 of the Act of 10 September 2015. to amend certain laws in connection with the promotion of amicable methods of dispute resolution (Journal of Laws of the Law of the European Union. 1595) art. 14 para. 1p in the wording given by the abovementioned the bill, applies to the correction of revenues and the costs of obtaining revenues, obtained or incurred before 1 January 2016.

[ 9] On the basis of art. 13 of the Act of 25 September 2015. to change some of the laws in relation to the promotion of innovation (Journal of Laws item. 1767), in the case of taxpayers income tax on natural persons does not determine the income and the costs of obtaining the proceeds from the transfer of shares (shares) in a capital company in exchange for a non-cash contribution in the form of commercialized property the intellectual property referred to in Article 5a point 34, brought, by a commercialisation entity referred to in Article 5a point 35, if the contribution was made in 2016. or 2017. The provisions of those Articles shall not apply to those revenue. 17 para. 1 point 9. At the expense of obtaining the proceeds from the payment of the transfer of shares (shares), there are expenses incurred on their coverage, up to the nominal value of these shares (shares). Article 13 (1) the Act does not apply, if the subject of a non-monetary contribution in the form of commercialised intellectual property, is the copyright of property rights to the computer program.

[ 10] On the basis of art. 13 (1) 1 of the Act of 25 September 2015. to change some of the laws in relation to the promotion of innovation (Journal of Laws item. 1767), in the case of taxpayers income tax on natural persons does not determine the income and the costs of obtaining the proceeds from the transfer of shares (shares) in a capital company in exchange for a non-cash contribution in the form of commercialized property the intellectual property referred to in Article 5a point 34, brought, by a commercialisation entity referred to in Article 5a point 35, if the contribution was made in 2016. or 2017. The provisions of those Articles shall not apply to those revenue. 17 para. 1a, paragraph 5. At the expense of obtaining the proceeds from the payment of the transfer of shares (shares), there are expenses incurred on their coverage, up to the nominal value of these shares (shares). Article 13 (1) the Act does not apply, if the subject of a non-monetary contribution in the form of commercialised intellectual property, is the copyright of property rights to the computer program.

[ 11] Article 21 (1) 1 point 8 as set out by the Article 33 point 1 of the Act of 11 February 2016. o State aid in the raising of children (Journal of Laws of the European Union 195). The amendment came into force on 1 April 2016.

[ 12] On the basis of art. 132 of the Act of 5 August 2015. o of work at sea (Journal of Laws of the European Union 1569) art. 21 (1) 1 point 23c, as amended by the abovementioned the law applies to the revenue generated from the year in which the European Commission issued a positive decision on the compatibility of the public aid with the internal market, and is in force during its period of validity.

[ 13] Article 21 (1) 1 point 24 as set out by the Article 33 point 2 of the Act of 11 February 2016. o State aid in the raising of children (Journal of Laws of the European Union 195). The amendment came into force on 1 April 2016.

[ 14] On the basis of art. 8 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932), art. 21 (1) 1 point 77, as set out by the abovementioned the law shall apply to the revenue achieved from 1 January 2016.

[ 15] On the basis of art. 8 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932), art. 21 (1) 1 point 82, as set out by the abovementioned the law shall apply to the revenue achieved from 1 January 2016.

[ 16] On the basis of the judgment of the Constitutional Court of 29 March 2012. (Journal of Laws pos. 440) art. 21 (1) 1 point 127 (a) (b) as amended by the Law of 16 November 2006. to amend the Personal Income Tax Act and to change some of the other laws (Dz. U. Nr 217, poz. 1588), to the extent that that provision excludes the application of the tax exemption to the alimony established in court settlement, is inconsistent with the art. 2 and Art. 32 par. 1 Constitution of Poland.

[ 17] On the basis of art. 132 of the Act of 5 August 2015. o of work at sea (Journal of Laws of the European Union 1569) art. 21 (1) 35, as set out by the above mentioned the law applies to the revenue generated from the year in which the European Commission issued a positive decision on the compatibility of the public aid with the internal market, and is in force during its period of validity.

[ 18] On the basis of art. 11 of the Act of 10 September 2015. to amend certain laws in connection with the promotion of amicable methods of dispute resolution (Journal of Laws of the Law of the European Union. 1595) art. 22 par. 7c in the wording given by the abovementioned the bill, applies to the correction of revenues and the costs of obtaining revenues, obtained or incurred before 1 January 2016.

[ 19] On the basis of art. 11 of the Act of 10 September 2015. to amend certain laws in connection with the promotion of amicable methods of dispute resolution (Journal of Laws of the Law of the European Union. 1595) art. 22 par. 7d in the wording given by the abovementioned the bill, applies to the correction of revenues and the costs of obtaining revenues, obtained or incurred before 1 January 2016.

[ 20] On the basis of art. 11 of the Act of 10 September 2015. to amend certain laws in connection with the promotion of amicable methods of dispute resolution (Journal of Laws of the Law of the European Union. 1595) art. 22 par. 7e in the wording given by the abovementioned the bill, applies to the correction of revenues and the costs of obtaining revenues, obtained or incurred before 1 January 2016.

[ 21] On the basis of art. 11 of the Act of 10 September 2015. to amend certain laws in connection with the promotion of amicable methods of dispute resolution (Journal of Laws of the Law of the European Union. 1595) art. 22 par. 7f as amended by the above mentioned above the bill, applies to the correction of revenues and the costs of obtaining revenues, obtained or incurred before 1 January 2016.

[ 22] It lost its power on 1 April 2002. based on art. 80 par. 2 of the Act of 1 June 2002. changes in the organisation and functioning of the central authorities of government administration and subordinated units and on the change of some laws (Dz. U. Nr 25, pos. 253), which entered into force on 1 April 2002.

[ 23] Ratified by the Act of 8 June 2006. on the ratification of the Convention, drawn up in Brussels on 8 December 2004, on the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, The Republic of Poland, the Republic of Slovenia and the Slovak Republic to the Convention on the elimination of double taxation in the case of the adjustment of profits of related companies, drawn up in Brussels on 23 July 1990, as amended by the Convention in on the accession of the Republic of Austria, Republic of Finland, Sweden to the Convention on the elimination of double taxation in the case of the adjustment of profits of related companies, drawn up in Brussels on 21 December 1995, and the Protocol amending the Convention on the Eliution of Double in the case of an adjustment to the profits of related companies, drawn up in Brussels on 25 May 1999. (Dz. U. No 144, pos. 1039).

[ 24] On the basis of art. 2 of the Act of 24 October 2012. amending the Personal Income Tax Act (Journal of Laws of the European Union). 1278) taxpayer, who in the tax return submitted for 2012 for the first time, the deduction of the amounts of expenditure incurred in the use of the Internet may benefit from this deduction only for the year 2013.

[ 25] On the basis of art. 11 of the Act of 25 September 2015. to change some of the laws in relation to the promotion of innovation (Journal of Laws item. 1767), taxpayers, who before the end of the tax year started before 1 January 2016 have acquired the right to deduct expenditure incurred on the acquisition of new technologies pursuant to Article 4 (1). 26c, they retain the right to these deductions after 31 December 2015, to the extent and on the basis of the terms set out therein.

[ 26] On the basis of the judgment of the Constitutional Court of 28 October 2015. (Journal of Laws pos. 1784) art. 27 ust. 1 to the extent that it does not provide for a mechanism to adjust an amount which reduces tax, which guarantees at least a minimum of existence, is incompatible with Article 3 (1) (a). 2 and Art. 84 Constitution of Poland. Article 27 (1) 1 in the above The extent of the loss of power on 30 November 2016

In 2015 the amount of the income tax was set at the following amount:

Zloty Tax Calculation Basis		Tax is
more than	to	Tax is
	85 528	18% minus amount less tax 556 zł 02 gr
85 528		14 839 zł 02 gr + 32% excess over 85 528 zł

[ 27] On the basis of art. 2 of the Act of 25 November 2015. amending the Personal Income Tax Act (Journal of Laws of the European Union). 1992) art. 30 par. 1 point 15 shall apply to the revenue achieved from 1 January 2016.

[ 28] On the basis of art. 2 of the Act of 25 November 2015. amending the Personal Income Tax Act (Journal of Laws of the European Union). 1992) art. 30 par. 1 point 16 shall apply to the revenue achieved from 1 January 2016.

[ 29] On the basis of art. 2 of the Act of 25 November 2015. amending the Personal Income Tax Act (Journal of Laws of the European Union). 1992) art. 30 par. 3 shall apply to the revenue achieved from 1 January 2016.

[ 30] On the basis of art. 9 ust. 1 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932), art. 30a par. 10 as set out by the above mentioned the law shall apply to the revenue achieved from 1 January 2016. To the revenue reached before 1 January 2016 Article 30a par. 10 in the version applicable until 31 December 2015.

[ 31] On the basis of art. 9 ust. 1 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932), art. 30b (b) 5c as set out by the abovementioned the law shall apply to the revenue achieved from 1 January 2016. To the revenue reached before 1 January 2016 Article 30b (b) 5c in the version applicable until 31 December 2015.

[ 32] On the basis of art. 2 of the Act of 25 November 2015. amending the Personal Income Tax Act (Journal of Laws of the European Union). 1992) art. 41 par. 4 shall apply to the revenue achieved from 1 January 2016.

[ 33] On the basis of art. 9 ust. 1 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932), art. 42 par. 7 in the wording set by the abovementioned the law shall apply to the revenue achieved from 1 January 2016. To the revenue reached before 1 January 2016 Article 42 par. 7 in the version applicable until 31 December 2015.

[ 34] On the basis of art. 9 ust. 1 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932), art. 44c added by ww. the law shall apply to the revenue achieved from 1 January 2016.

[ 35] On the basis of art. 9 ust. 1 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932), art. 44d added by ww. the law shall apply to the revenue achieved from 1 January 2016.

[ 36] On the basis of art. 9 ust. 1 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932), art. 44e added by ww. the law shall apply to the revenue achieved from 1 January 2016.

[ 37] On the basis of the judgment of the Constitutional Tribunal of 27 February 2002 (OJ 2002 L 29, p. No 19, pos. 199) art. 52a (e) 5 (1) to the extent that the flat-rate taxation of income (income) from cash collected by the taxable person before 1 December 2001 would be taxed. on the basis of contracts concluded before that date for a period of time marked where that contract has been terminated with the reasons for the non-taxable person's reasons on the part of the taxable person, is not in accordance with the provisions of Article 4 (1) of the Regulation. 2 of the Constitution.

[ 38] The types and sizes of the specific agricultural production departments and the estimates of the annual income contained in Annex no 2 shall be fixed for the fiscal year concerned by means of a regulation.

In 2016 the Regulation of the Minister of Finance dated 9 October 2015. on standards for estimated income from special agricultural production departments (Journal of Laws of the European Union 1717).

The Act Of 26 July 1991 On Income Tax From Natural Persons

Original Language Title: USTAWA z dnia 26 lipca 1991 r. o podatku dochodowym od osób fizycznych

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ACT of 26 July 1991 o personal income tax

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ACT

of 26 July 1991

o personal income tax