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

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Chapter 1 the subject and the object of taxation Article. 1. [scope], the Act governs taxation of income tax income of individuals.

Article. 2. the [exclusion of application of the provisions of the Act] 1. The provisions of the Act do not apply to: 1) income from agricultural activities, with the exception of special departments of agricultural production;

2) forestry revenues within the meaning of the law on forests;

3) income subject to the tax on inheritance and donations;

4) revenues resulting from activities that may not be the subject of a legally effective agreement;

5) revenue from the Division title of the joint property of the spouses as a result of the termination or limitation of the marriage of commonality and alignment dorobków income assets once financial separation of the spouses, or the death of one of them;

6) revenue (income) taxable shipping entrepreneurs on the principles deriving from the law of 24 August 2006 tonażowym tax (OJ No 183, section 1353, 2008 No. 209, item 1316 and 2012. poz. 1540), subject to article 22. paragraph 24A. 1A;

7) benefits to meet the needs of the family, referred to in article 1. 27 the family code and caring, covered by spousal property wspólnością.

2. Agricultural activity, within the meaning of paragraph 1. 1, paragraph 1, is the business of the manufacture of vegetable or animal products in the unprocessed (natural) with their own crops or breeding or rearing, including the production of seed, nursery stock, livestock and production of reproductive warzywnicza ground, arboreus and film, the production of ornamental plants, fungi and sadownicza, breeding and the production of animal breeding, birds and insects, livestock production industrial-type fermowego and fish farming and activities in which the minimum retention periods for purchased animals and plants, during which follows their biological growth, shall be at least: 1) a month – in the case of plants, 2) 16 days – in the case of fattening geese or specialized wysokointensywnego ducks, 3) 6 weeks, in the case of other poultry for slaughter, 4) 2 months, in the case of other animals-from the date of purchase.

3. the chapters of the special agricultural production: cultivation in greenhouses heated plastic tunnels, mushrooming and their mycelium, plants growing "in vitro" fermowa breeding and rearing of slaughter poultry, and poultry farming, breeding, laying and rearing of animals for their fur and for laboratory animals, breeding earthworms, entomofagów, SilkWorm breeding, breeding and rearing, and apiaries of other animals outside the farm.

3A. There are special departments of agricultural production cultivation, breeding and rearing of animals not exceeding the size specified in annex No. 2 to the law, known as "annex 2".

4. Whenever the law is made to farm, this means holding within the meaning of the agricultural tax act.

5. (repealed).

6. In the absence of contrary evidence, it is assumed that income comes from activities that may be the subject of a legally effective agreement.

Article. 3. [Unlimited steuerberater] 1. Individuals, if they are resident in the territory of the Republic of Poland shall be subject to tax liability from the whole of their income (revenues) regardless of the location of the sources of revenue (unlimited tax obligation).

1a. For a person resident in the territory of the Republic of Poland is considered a natural person who: 1) has on the territory of the Republic of Poland personal interests or economic Center (interest) or 2) is staying in the territory of the Republic of Poland for more than 183 days in the tax year.

2. (repealed).

2A. Natural persons, if you do not have on the territory of the Republic of Poland of the place of residence, subject to tax only on income (revenue) performance on the territory of the Republic of Poland (steuerberater).

2B. For income (revenues) realized on the territory of the Republic of Poland considers, in particular, income (revenue) from: 1) work performed on the territory of the Republic of Poland on the basis of the ratio of business, employment, work under contract and a cooperative working relationship, regardless of the place of payment of the remuneration;

2) for personally performed on the territory of the Republic of Poland, irrespective of the place of payment of the remuneration;

3) business 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. Income tax on income derived from sources of revenue located abroad are freed members of the staff of diplomatic representations and consular offices and other persons enjoying diplomatic or consular privileges and immunities on the basis of contracts or universally recognized international customs, as well as members of their families staying with them in the community, if they are not citizens and Polish do not have permanent residence on the territory of the Republic of Poland.

Article. 4. (repealed).

Article. 4A. [the provisions of] the provisions of article 4. 3 paragraphs 1 and 2. 1, 1a, 2a and 2b shall apply with regard to agreements on the avoidance of double taxation, which the Republic of Poland is a party.

Article. 5. [the territory of the REPUBLIC] for the territory of the Republic of Poland within the meaning of the Act shall also be located outside the territorial sea, the exclusive economic zone, in which the Republic of Poland on the basis of national law and in accordance with international law, exercises the rights relating to the research and exploitation of the seabed and its subsoil and their natural resources.

Article. 5a. [Definitions] Whenever the law is talking about: 1) – this means investments fixed assets under construction within the meaning of the Act of 29 September 1994 on accounting (OJ of 2009 No. 152, item 1223, as amended), hereinafter referred to as the "accounting law";

2) components of the property – this means the assets within the meaning of the accounting act less compromised long functionally related to the economic activities carried out in the vendor, unless these debts were not included in the purchase price referred to in article 14(2). 22g paragraph 1. 3.

3) company – this means a company within the meaning of the provisions of the civil code;

4) organised part of the undertaking – this means organizationally and financially separated in an existing enterprise team components of the tangible and intangible, including commitments for the implementation of specific tasks on economic, that also could be independent of enterprise independently performing those tasks;

5) tax – this means the Act of 29 August 1997-tax (Journal of laws of 2005, no. 8, item 60, with further amendments);

6) non-agricultural economic activities or business – this means a gainful activity: (a)), commercial, construction, manufacturing, service, b) to search for, identify, and the extraction of minerals from deposits, c) by the use of things and of intangible assets is carried out in his own name, regardless of the outcome, in a structured and continuous, which obtained the revenues are not included in other income from sources listed in the article. 10 paragraph 1. 1 points 1, 2 and 4-9;

7 the law on professional rehabilitation)-means the Act of 27 August 1997 on the vocational rehabilitation and employment and persons with disabilities (OJ of 2011 No. 127, item 721, no. 171, item 1016, no. 209, item 1243 and 1244 and no. 291, poz. 1707);

8) tax office – this means the tax office, using the appropriate jurisdiction to the taxpayer or the Tax Office Chief of the payer shall carry out its tasks;

9) (repealed);

10) (repealed);

11) securities – this means the securities referred to in article 1. (3) section 1 of the Act of 29 July 2005 on trading in financial instruments (OJ 2010 No. 211, item 1384 and 2011 No. 106, item 622, no. 131, poz. 763 and no. 234, poz. 1391);

12) dyskoncie – this means the difference between the amount obtained from the Security's redemption by the issuer and any expenses incurred for the acquisition of a security on the market for primary or secondary, and, in the case of a purchase of a security by fall or donations-the difference between the amount obtained from the redemption of and any expenses incurred by the testator or donor for the acquisition of a security;

13) derivative financial instruments – this means financial instruments referred to in article 1. 2 paragraph 1. 1 point 2 of the Act of 29 July 2005 on trading financial instruments, with the exception of titles of participation in collective investment institutions and money market instruments;

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

15) by the flat-rate income tax – this means the Act of 20 November 1998 on the flat-rate income tax of certain revenues by natural persons (Journal of laws No. 144, item 930, with further amendments);

16) Act on public benefit activities – this means the Act of 24 April 2003 on the activities of nonprofit and volunteering (OJ from 2010 No. 234, poz. 1536, with further amendments);

17) the law on tax on goods and services – this means the Act of 11 March 2004 on tax on goods and services (OJ l 2011 No 177, item 10);


18) law on public-private partnerships – this means the law of 19 December 2008 on public-private partnerships (OJ of 2009 No 19, item 100, 2010 No. 106, item 675 and 2011 No. 232, poz. 1378);

19) (repealed);

19a) passenger car means a motor vehicle within the meaning of the road traffic regulations of permissible gross mass not exceeding 3.5 tonnes designed designed to carry no more than nine persons, including the driver, with the exception of: (a) a vehicle with a motor) one row of seats, which is separated from the wall of the cargo or permanent partition:-classified on the basis of the provisions of the road traffic to the subgenus : multi-tasking, van, or with the open part of the intended for the carriage of goods, (b)) of the vehicle, which has a driver's cabin with one row of seats and bodywork designed to carry loads as structurally separate parts of the vehicle, c) special-purpose vehicle, if the documents issued in accordance with the provisions of road traffic regulations, it appears that the vehicle is a special vehicle, and if the conditions are met is contained in separate provisions specified for the following applications:-electrical generators/welding,-drilling work, excavator, excavators-dozers, loader, work lever-Assembly-maintenance and-crane, d) car vehicle as specified in the regulations pursuant to article 114. paragraph 86A. 16 of the law on tax on goods and services;

20) [1], a small tax payer – this means the taxpayer in which the value of the revenue from the sale (including the amount of the goods and services tax) is not exceeded in the previous fiscal year in terms of dollars-an amount corresponding to the equivalent of 1 200 0000 euro; the conversion of the amounts expressed in euro shall be made according to the average euro exchange rate issued by the Polish National Bank on the first working day of October of the preceding fiscal year, to the nearest $ 1000;

21) residence certificate – this means a certificate of the taxpayer's place of residence for tax purposes of the tax administration of the Member State by the competent authority of the place of residence of the taxpayer;

22) a foreign establishment – this means: (a)), through which service constant entity domiciled on the territory of a single Member State carries wholly or partly his activity in the territory of another Member State and, in particular, branch, agency, Office, factory, workshop, or the place of extraction of natural resources, b) construction site, construction, Assembly or installation, carried out in the territory of one Member State by an entity domiciled in the territory of another Member State , c) the person who, in the name and on behalf of the entity with a place of residence in the territory of one State acts on the territory of another Member State if the person has the authority to conclude contracts on his behalf and authority it actually performs – unless the agreement for the avoidance of double taxation, which the Republic of Poland is a party, provides otherwise;

23) the Act on capital retirement pensions – this means the Act of 21 November 2008 on pensions (OJ No 228, item 1507, 2010 No. 254, item 1700 and No 257, item 1726 and 2011 No. 75, item 398);

24) Sic-it means Polish classification of products and services introduced by regulation of the Council of Ministers of the Council of 29 October 2008 on Polish classification of products and services (PKWiU) (Journal of laws No. 207, item 1293 and no. 220, poz. 1435 and 2009 No 33, item No. 256, 222., 1753);

25) the indication "ex"-This means that the scope of the listed products or services is narrower than specified in the specified grouping Sic.

26) the company is not a legal person – this means non-taxable income tax company;

27) bulk account – this means bulk account within the meaning of the Act of 29 July 2005 on trading in financial instruments;

28) company – this means a taxable corporate income tax of legal persons: a) a capital company, as well as the company concerned on the basis of Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE) (OJ l. EC-L 294 of 10.11.2001, p. 1, as amended. d.; Oj. Polish EU Special Edition, chap. 6, vol. 4, p. 251), b) a capital company in the Organization, c) company limited shelf established or the Executive Board on the territory of the Republic of Poland, d) company without legal personality, established or the Board in another country, if in accordance with the provisions of the tax law of that other Member State shall be treated as a legal person and is subject to tax in that State from the whole of their income regardless of the place of their achievement;

29) participation (shares) – it also means the General rights and obligations of the shareholder in a company referred to in paragraph 28 (a). (c) and (d);

30) capital – it also means capital company, as referred to in paragraph 28 (a). (c) and (d);

31) participate in the profits of a legal person shall also share in the profits of the companies referred to in paragraph 28 (a). (c) and (d);

32) taking a share (shares) – it also means getting through a shareholder referred to in paragraph 28 (a). (c) and (d), the General rights and obligations of the shareholder in this company;

33) venturer is contingently liable for – this means also a script;

34) komercjalizowanej intellectual property – this means: a) patent, additional protective right to the invention, the right to utility model protection, the right to the registration of the industrial design or integrated circuit topography registration law and the right to obtain these rights or the right of priority is laid down in the Act of 30 June 2000-industrial property Law (Dz. u. of 2013 item 1410), b) moral rights to property of a computer program , c) equivalent of documented knowledge (information) for use in industrial, scientific or commercial activities (know-how), d) the right to exercise rights or value referred to in (a). (a) to (c) on the basis of a licensing agreement;

35) komercjalizującym entity-it means the creator entitled to rights or values listed in paragraph 34 (a). (a) to (c), as well as the conclusion of the license agreement, referred to in point (a), 34. (d) if the company brings to komercjalizowaną intellectual property;

36) short sale-this means a short sale within the meaning of article 3. 2 paragraph 1. 1 (b). (b) a regulation of the European Parliament and of the Council (EU) no 236/2012 of 14 March 2012 on the short selling of credit default swaps and certain aspects (OJ. The 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 (OJ reference 978);

38) research and development – this means creative activities involving research or development work, undertaken on a systematic basis to increase the stock of knowledge and the use of knowledge resources to create new applications;

39) scientific research – this means: a) fundamental research is original research, experimental or theoretical work undertaken primarily to acquire new knowledge of the foundations of phenomena and observable facts, without adjustment for direct commercial, b) applied research – research undertaken to acquire new knowledge, oriented primarily on practical application, c) industrial research – studies designed to gain new knowledge and skills in order to develop new products , processes and services or introduce significant improvements to existing products, processes and services; These studies include the creation of components of complex systems, the construction of prototypes in a lab environment or in an environment that simulates the existing systems, in particular to assess the suitability of the data types of the technology, as well as the construction of the necessary pilot line in these studies, including the obtaining of evidence in the case of generic technologies;

40) development work – this means acquiring, combining, shaping and use of currently available knowledge and skills from the fields of science, technology and business, and other knowledge and skills for planning and creating and designing new, modified or improved products, processes and services, with the exception of work involving routine and periodic changes made to products, production lines, manufacturing processes, existing services and other operations in progress even if such changes are improvements, in particular: (a)) the development of prototypes and pilot projects and demonstrations, testing and validation of new or improved products, processes or services in an environment which is a model of the actual conditions of the operation, whose main purpose is to further refine the technical products, processes or services, where the final shape has not been specified, b) developing prototypes and pilot projects that can be used for commercial purposes in the case where a prototype or pilot project constitutes the final product ready for commercial use, and its production solely for the purpose of demonstration and concepts is too expensive.

Article. 5b. [business Pozarolnicza] 1. For outside the business activities are not considered to be of the Act, if the total of the following conditions are met: 1) the liability to third parties for the outcome of those activities and their execution, with the exception of the responsibility for committing the tort, shall be borne by the ordering party the execution of those activities;

2) they are carried out under the authority of, and in the time and place designated by the ordering party activities;

3) performing these steps does not bear the economic risks associated with the business.


2. If outside the business leads the company which is not a legal person, the income of a shareholder in such a company, established on the basis of the article. 8 paragraph 1. 1, shall be deemed to be income from a source referred to in article 2. 10 paragraph 1. 1, paragraph 3.

Article. 5 c (repealed).



Article. 5 d [to comply with the requirements for motor vehicles] to comply with the requirements for motor vehicles referred to in article 1:1). 5A, point 19a (e). (a) and (b) it is concluded on the basis of additional technical studies carried out by the district vehicle control station, confirmed by a certificate issued by the station, and proof of vehicle registration that contains the appropriate annotation to fulfil these requirements;

2) article. 5A, point 19a (e). (c) on the basis of documents issued in accordance with the provisions of road traffic regulations.

Article. 6. [taxation of spouses] 1. The spouses shall be subject to separate tax by income.

2. the spouses who are subject to the tax referred to in article 2. 3 paragraphs 1 and 2. 1, between which there is for the entire tax year, married in material commonality throughout the tax year may be subject to the provisions of paragraph 2. 8, at the joint request expressed in tax, taxed, including from the sum of their income as determined in accordance with article 4. 9. 1 and 1a, after prior deduction, separately by each of the spouses, the amounts referred to in article 1. 26. 26E; in this case the tax shall be determined on the name of both spouses in a double tax calculated from the middle of the total income of the spouses.

2A. the application referred to in paragraph 1. 2, can be expressed by one of the spouses. The expression of a request by one of the spouses shall be treated on an equal footing with the submission of statements by him to authorise it for his spouse to request the total taxation on their income. This statement is composed under pain of criminal liability for false testimony.

3. the principle expressed in paragraph 2. 2 also applies if one of the spouses in the tax year does not obtain revenues from sources from which income is taxed in accordance with article 4. 27, or has reached the income of non-obligation to pay the tax.

3A. the principles and manner of taxation referred to in paragraph 1. 2 and 3, shall also apply to: 1) spouses who are resident for tax purposes in other than the Republic of Poland a Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation, 2) spouses, one of whom is subject to unlimited tax liability in the Republic of Poland and the second is resident for tax purposes in other than the Republic of Poland a Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation- If you have reached the territory of the Republic of Poland on the taxable income of which is a total of at least 75% of the total revenue achieved by both spouses in a given fiscal year, and have been documented by a certificate of residence place of residence for tax purposes; the provisions of paragraph 1. 8 – 10 shall apply mutatis mutandis.

4. the income of the parent or legal guardian, subject to the tax referred to in article 2. 3 paragraphs 1 and 2. 1, who is unmarried, a Bachelor, a widow, a widower, rozwódką, divorced and, or person, in relation to which the examination of separation within the meaning of other legislation, or remaining married, if her spouse was deprived of parental rights or imprisonment, if the parent or guardian in the tax year is bringing up children: 1) minor, 2), regardless of their age, which in accordance with separate provisions received benefits (Appendix) care or social pension , 3) to complete a 25-year-olds learning in schools referred to in the provisions of the education system, higher education legislation or rules governing educational system or higher education in force other than the Republic of Poland, if the fiscal year do not have taxable income on the principles referred to in article 1. 27 or article. 30B totalling in excess of amounts and tax reduction ratio which the rate of duty referred to in the first bracket of the tax scale referred to in article 14(2). 27 paragraph 1. 1, with the exception of a survivor's pension-tax may be specified, subject to the provisions of paragraph 2. 8, at the request expressed in the annual tax return, in a double tax calculated from the middle income single children penniless, having regard to art. 7, except that, to the sum of the income does not count against income (revenues) paid in a lump sum on the basis set out in this law.

4A. the principle and method of taxation referred to in paragraph 1. 4, shall also apply to the persons referred to in article 1. 3 paragraphs 1 and 2. 2A, single-parent families, children in the tax year, if the total shall satisfy the following conditions: 1) are resident for tax purposes in other than the Republic of Poland a Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation;

2) have reached the territory of the Republic of Poland on the taxable income of which at least 75% of the total revenue achieved in a given fiscal year;

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

4B. To taxable persons referred to in paragraph 1. 4A, paragraph 1. 8 – 10 shall apply mutatis mutandis.

5. (repealed).

6. (repealed).

7. (repealed).

8. the tax referred to in paragraph 1. 2 and 4 shall not apply if at least one of the spouses, children or penniless single to her child shall apply the provisions of article 4. 30 c, Act on the flat-rate income tax Act, or the Act of August 24, 2006 tonażowym tax.

9. the principle referred to in paragraph 1. 8 does not apply to the persons referred to in article 1. 1 point 2 of the Act on the flat-rate income tax act non-simultaneously with the tax the non-agricultural economic activities or special departments of agricultural production on the principles referred to in article 1. 30 c or by the flat-rate income tax, or in the Act of 24 August 2006 tonażowym tax.

10. The way of taxation referred to in paragraph 1. 2 and 4 shall not apply to taxpayers who request, expressed in the tax return referred to in paragraph 1. 2 and 4, submit after the deadline referred to in article 2. paragraph 45. 1.11. For total revenue referred to in paragraph 1. 3A and 4a, shall be considered the revenue achieved from the sources referred to in article 1. 10 paragraph 1. 1, regardless of the location of these sources of revenue.

12. the provisions of paragraphs 1 and 2. 3A and 4a shall apply provided 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, by the tax authority to obtain tax information from the tax authority of the Member State in which a natural person is resident for tax purposes.

13. at the request of tax authorities or taxpayers of tax inspection authorities referred to in paragraph 1. 3A and 4a, shall document the amount of total revenue achieved in a given tax year, by presenting a certificate issued by the competent tax authority other than that of the Republic of Poland a Member State of the European Union or of another State belonging to the European economic area or the Swiss Confederation, in which they are resident for tax purposes or other evidence of the amount of total revenue achieved in a given tax year.

Article. 6a. [the taxable person shall be entitled to submit an application] 1. Application for total income taxation of spouses, between which there was a commonality in the tax year of property, may also be submitted by the taxable person who: 1) has entered into marriage before the start of the fiscal year, (a) his spouse died during the tax year;

2) remained married throughout the tax year, and his spouse died after the end of the tax year prior to the submission of the tax return.

2. for taxpayers who made the request referred to in paragraph 1. 1:1) way of taxation referred to in article 1. 6 (2). 2;

2.) 6 (2). 3, 3a and 8-13;

3) does not apply to article 5(1). 6 (2). 4. 7. [Income of minor children] 1. Income of minor children and adoptees, except in the case of income from their work, scholarships and the income from them to cast items free use, subject to taxation on the territory of the Republic of Poland, will add to the income of their parents, unless the parents do not have the right to the beneficial use of the sources of income of the children.

2. If the spouses are subject to separate taxation, the income of the minor children of the charges after half the income of each spouse.

3. the provision of paragraphs 1 and 2. 2 shall not apply to the spouses, which separation has been ordered within the meaning of other legislation.

Article. 8. [Income shareholders] 1. Income from participation in the company of a non-legal person, with common ownership, joint venture, joint possession or the common use of goods or property rights on each taxpayer shall be determined in proportion to its right to profit participation certificates (share) and, subject to the provisions of paragraph 2. 1A, connects with other revenue sources from which income is taxed according to the scale referred to in article 14(2). 27 paragraph 1. 1. In the absence of proof to the contrary, it is assumed that the right to take part in the (share) are equal.


1a. Income from non-agricultural economic activities referred to in article 1. 10 paragraph 1. 1, paragraph 3, or special departments of agricultural production, referred to in article 1. 10 paragraph 1. 1, paragraph 4, by taxpayers taxed on the principles referred to in article 1. 30 ° c, does not connect to other revenue sources from which income is taxed according to the scale referred to in article 14(2). 27 paragraph 1. 1.2. The principle expressed in paragraph 2. 1 shall apply by analogy to: 1) the settlement of the costs of revenue, non-revenue costs expenses and losses;

2) tax related to business in the form of a company is not a legal person.

3. the rules referred to in paragraph 1. 1 and 2, shall also apply to spouses, between which there is a commonality of ownership, reaching from the source referred to in article 1. 10 paragraph 1. 1 point 6 income from joint ownership, joint ownership or joint use of the thing, unless they make a written declaration of taxable income from this source reached entirely by one of them.

4. the Declaration referred to in paragraph 1. 3, must be submitted to the competent naczelnikowi the IRS no later than the 20th day of the month following the month in which it was received from the sources referred to in article 1. 10 paragraph 1. 1 point 6, first in the tax year the income from the common ownership, common ownership or joint use of things.

5. Selection rules for the taxation of all income by one of the spouses, expressed in a statement referred to in paragraph 1. 3, the payment of advances for the entire fiscal year and submission of statements of income (suffered), unless as a result of divorce or separation, the Court followed the Division of property of the spouses ' common and subject matter of the contract, from spouses, which are not obliged to pay advances and for the submission of statements of income (suffered) from this title.

6. Selection rules for the taxation of all income by one of the spouses, expressed in a statement referred to in paragraph 1. 3, also applies to subsequent years, unless the 20 day of the month following the month in which it was received from the sources referred to in article 1. 10 paragraph 1. 1 point 6, first in the tax year the income from the common ownership, common ownership or common usage thing, the spouses shall notify in writing the competent head of the Tax Office of the whole tax revenue by one of the spouses.

Article. 9. [the subject of taxation] 1. Income tax shall be subject to all kinds of income, with the exception of income referred to in article 1. 21, 52, 52a and 52 c at peak and income, from which on the basis of the provisions of the tax code has been deprecated for charging the tax.

1a. If the taxpayer receives income from more than one source, the subject of taxation in a given tax year is subject to article. 25E. 29-30 c, art. 30e. 30F and art. paragraph 44. 7e and 7f, total income from all sources of revenue.

2. Income from a source of revenue, if the provisions of article 4. 24-25 and article. 30F provide otherwise, the surplus is the sum of income from that source over the costs of their gain achieved in the tax year. If costs exceed total revenue, the difference is the loss of revenue.

3. the amount of revenue loss, suffered in the tax year, you can reduce your income from this source in the next consecutive five years of tax returns, except that the amount of the reduction in any of those years may not exceed 50% of the amount of the loss.

3A. the provision of paragraphs 1 and 2. 3 does not apply to losses: 1) for the disposal of goods and property rights referred to in article 1. 10 paragraph 1. 1, paragraph 8, and 2) from sources of revenue from which the income is exempt from income tax.

4. the provision of paragraphs 1 and 2. 3 applies to the loss of special departments of agricultural production, if the income of the special departments of agricultural production for a period of five consecutive years of tax is determined on the basis of books.

5. the provision of paragraphs 1 and 2. 3 shall apply mutatis mutandis when the period referred to in that provision, the taxpayer is taxed on the principles set out in Chapter 2 of the law on the flat-rate income tax. In this case, the reduced revenue referred to in article 2. 6 (2). 1 of the law on the flat-rate income tax.

6. the provision of paragraphs 1 and 2. 3 applies to losses on disposal for the shares (shares) in the company of securities, including for the disposal of securities on a regulated market, within the framework of the short sale and divestiture for derivative financial instruments and on the implementation of the rights resulting therefrom, as well as by virtue of shares (shares) in the company or cooperative contributions, in Exchange for a contribution in kind in the form of other than the company or its organized part.

Article. 9A. [Rules of taxation] 1. The revenue achieved by the taxpayer from a source referred to in article 2. 10 paragraph 1. 1, paragraph 3, are taxed on the principles referred to in article 1. 27, subject to the provisions of paragraph 2. 2 and 3, unless the taxable person submit to the competent tax office naczelnikowi a written request or a statement about the use of forms of taxation referred to in the Act on flat-rate income tax. Taxpayers taking a business proposal or statement of the applicable form of taxation referred to in the Act on flat-rate income tax may make on the basis of the provisions of the freedom of economic activity.

2. taxable persons, subject to the provisions of paragraph 2. 3, you can choose how the taxation of income from non-agricultural economic activities on the principles referred to in article 1. 30. In this case, are required to submit to the competent tax office naczelnikowi by 20 January fiscal year a written statement about choosing this method of taxation. If the taxpayer begins conducting non-agricultural economic activities, the Declaration may be filed on the basis of the provisions of the freedom of economic activity, (a) if the taxpayer has not submitted a statement on the basis of those provisions is a written declaration is composed of the competent tax office naczelnikowi, no later than the date of obtaining the first income.

3. If a taxable person who has chosen the way of taxation referred to in paragraph 1. 2 get the business alone or in respect of the right to participate in the profits of the company which is not a legal person, revenue from the provision of services to the former or current employer, corresponding to the operation, that the taxable person or at least one of the partners: 1) (repealed), 2) perform or performs in the tax year – within the framework of an employment relationship or a cooperative working relationship, the taxpayer loses the right to tax in the tax year as specified in article 4. 30 c and is obliged to pay advances on income has been achieved since the beginning of the year, calculated using the tax scale referred to in article 14(2). 27 paragraph 1. 1, and a default interest of arrears in respect of such advances.

4. the choice of the way of taxation in the statement referred to in paragraph 1. 2 also applies to subsequent years, unless the taxable person not later than 20 January fiscal year, shall notify in writing the competent head of the tax office to surrender this way or lodges within that time a written request or a statement about the use of forms of taxation referred to in the Act on flat-rate income tax.

5. If the taxpayer: 1) are engaged in business activities and is a member of the company of a non-legal person, 2) is a member of the company of a non-legal person – the choice of how taxation referred to in paragraph 1. 2, applies to all forms of the conduct of that business to which they apply the provisions of the Act.

6. the revenue realized by the taxpayer from a source referred to in article 2. 10 paragraph 1. 1 point 6, are taxed on the principles set out in the Act, unless the taxable person submit to the competent tax office naczelnikowi statements in writing about the choice of taxation in the form of a lump sum from the revenue that are carried, on the terms laid down in the law on the flat-rate income tax.

7. taxable persons who have income from a source referred to in article 2. 10 paragraph 1. 1, paragraph 4, shall determine on the basis of the carried out the books, can choose how these tax revenue on the principles referred to in article 1. 30. In this case, are required to submit to the competent tax office naczelnikowi within the time limit referred to in article 2. paragraph 43. 1 written statement of choosing this method, and if the taxpayer begins conducting special departments of agricultural production during the tax year-within the time limit referred to in article 2. paragraph 43. 3. the provision of paragraphs 1 and 2. 5 shall apply mutatis mutandis.

8. the choice of the way of taxation in the statement referred to in paragraph 1. 7, also applies to subsequent years, unless the taxable person not later than 30 November of the year preceding the tax year, notify in writing the competent head of the tax office to surrender this way.



Chapter 2 Article revenue sources. 10. [the specification of sources of income] 1. Revenue sources are: 1) the ratio of the business, the employment relationship, including cooperative employment, membership in the cooperative agricultural production or other cooperatives engaged in agricultural production, nakładcza, retirement or survivor's pension;

2) the activities performed personally;

3) pozarolnicza economic activity;

4) special departments of agricultural production;

5) (repealed);

6) rental, sublet, lease, poddzierżawa and other contracts of a similar nature, including rent, poddzierżawa special departments of agricultural production and the farm or its components for non-agricultural purposes or to engage in special departments of agricultural production, with the exception of the assets related to the business;


7) cash equity and property rights, including the disposal of property rights against payment other than those set out in paragraph 8 (b). (a) to (c);

8) disposals in return for payment, subject to the provisions of paragraph 2. 2: a) the property or any part thereof and participate in real estate, (b)) a cooperative ownership right to a dwelling or commercial and single-family housing in, c) perpetual law land use, d) other things – if the payment is not a divestiture in the implementation of the business and was made in the case of disposal for the real estate and property rights referred to in (b). (a) to (c) – before the expiry of five years from the end of the calendar year in which the acquisition or construction, and other things-before the end of the half-year, from the end of the month in which the acquisition occurs; in the case of the conversion of these periods relate to each of the persons making the conversion;

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

9) other sources.

2. The provisions of paragraph 1. 1 paragraph 8 shall not apply to the disposal for: 1) on the basis of przewłaszczenia in order to secure the claims, including loans or credit-until final transfer of ownership of the subject of the contract;

2) in the form of a contribution in kind to the company or cooperative, current assets, fixed assets or intangible assets;

3) assets referred to in article 1. 14 paragraph 1. 2 point 1, subject to the provisions of paragraph 2. 3, even if prior to disposal have been withdrawn from the business, and from the first day of the month following the month in which the assets have been withdrawn and the date for their disposal, not 6 years have elapsed.

3. the provisions of paragraphs 1 and 2. 1 paragraph 8 shall apply to the paid to dispose used for business-related and in conducting special departments of agricultural production: a residential building, a part thereof or participation in such a building, dwelling constituting a separate property or participate in such premises, land or participate in the ground or the right of usufruct land or participate in this law, related to the building or premises , a cooperative ownership right to a dwelling or participate in this almost and the right to a house in cooperative or participate in such a law.

Article. 11. [Income] 1. Revenue, subject to article 22. 14-15, art. 17. 1 points 6, 9 and 10 in respect of the implementation of the rights deriving from derivative financial instruments. 19, art. 25B. 30F, are received or made available in a calendar year taxpayer money and cash value and the value of the received benefits in kind and other free benefits.

2. the monetary value of benefits in kind, subject to article 22. 12 paragraph 1. 2-2 c shall be determined on the basis of the market prices are used in the course of things or rights of the same type and species, taking into account, in particular, their condition and degree of wear and the time and place.

2A. the monetary value of other free benefits shall be: 1) if the subject of the provision of services falling within the scope of a business making provision-according to the prices charged to other customers;

2) if the subject of benefits are services purchased, according to purchase prices;

3) if the subject is the provision of premises or a building, according to the equivalent of rent, this option would imply that in the event of the conclusion of the lease of the premises or building;

4) in all 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 condition and degree of wear and the time and space available.

2B. If the benefits are partly chargeable income a taxable person is the difference between the value of these benefits as determined in accordance with the principles referred to in paragraph 1. 2 or 2a, and the remuneration paid by the taxpayer.

3. (repealed).

4. (repealed).

Article. 11A. [Tax expressed in foreign currencies] 1. Revenues in foreign currencies are converted into gold, according to the average exchange rate of foreign currency issued by the Polish National Bank from the last working day preceding the day of obtaining revenue.

2. the costs incurred in foreign currencies are converted into gold, according to the average exchange rate issued by the Polish National Bank from the last working day preceding the day of the charges.

3. the amounts to be deducted from the income tax base or tax, spending and tax, denominated in foreign currencies are converted into gold, according to the average exchange rate of foreign currency issued by the Polish National Bank from the last working day preceding the day of the incurred expenditure or tax.

Article. 12. [income from work] 1. [2] for revenue from a business relationship, employment, work under contract and a cooperative working relationship shall be considered any kind of cash payments and cash value of benefits in kind or their equivalents, regardless of the source of funding for these payments and benefits, and in particular: salaries, remuneration for overtime, all sorts of Add-ons, awards, equivalent for unexploited and any other amount regardless of If their height was fixed in advance, and in addition to the cash benefits paid by the employee, as well as the value of other free benefits or benefits partially paid.

2. the monetary value of benefits in kind workers on the basis of separate provisions shall be determined according to the average prices charged to other customers-if the subject of benefits are things or services falling within the scope of the activities of the employer.

2A. the monetary value which benefits free of charge to the worker in respect of the use of company car for private purposes shall be determined in the amount of: 1) 250 zł per month-for cars with an engine capacity up to 1600 cc;

2) 400 zł per month-for cars with an engine capacity exceeding 1600 cm³.

2B. In the case of the use of company car for private purposes by the month, the value of the benefit shall be determined for each day of use of the car for private purposes at the rate of 1/30 of the amounts referred to in paragraph 1. 2A. 2 c. If the provision of the right of the employee in respect of the use of company car for private purposes is partly chargeable to income is the difference between the value referred to in paragraph 1. 2A or paragraph. 2B and the remuneration paid by the employee.

3. (3) monetary value of other free benefits or benefits partly payable shall be determined in accordance with the principles referred to in article 1. 11 (1). 2-2b.

3A. (repealed).

4. an employee within the meaning of the Act shall be considered a person remaining in relative work, relative work, relative work under contract or co-operatives.

5. do not include the revenue of those carrying out the work of processing the value of raw materials and auxiliary materials supplied by these people and reimbursing the costs arising from transport, energy consumption, fuel, maintenance of machinery and equipment, etc., if the person to whom the work is done nakładcza, rental of these titles in the isolated position.

6. income from the agricultural production cooperative society membership or other cooperatives engaged in agricultural production shall be considered any income referred to in article 1. 11, obtained by a member of the cooperative or its household member with the title of the contribution of the work and other titles provided for in the statutes of the cooperative, after disabling of these revenue shares in podzielnym income of cooperative agricultural activity, with the exception of conducting special departments of agricultural production. The provisions of paragraph 1. 2 and 3 shall apply mutatis mutandis.

7. The pension shall mean the total amount of retirement benefits and pensions, including pensions payable under the Act on the capital amount on pensions, along with increases and allowances, with the exception of family allowances and beauty treatments and additives for orphans of NP to survivors.

8. (repealed).

Article. 13. [income from independent activity] income from activities performed personally, referred to in article 14(2). 10 paragraph 1. 1, paragraph 2, shall be considered: 1) (repealed);

2) income from activities performed personally artistic, literary, scientific, educational, coaching and publishing, including participation in competitions from the fields of science, culture and art and journalism, as well as income from sports, sports scholarships awarded on the basis of separate regulations and judges ' income in respect of the conduct of sports competitions;

3) income of the clergy, achieved with a different title than the contract of employment;

4) income from the activities of the Polish referees involved in the arbitration process with foreign partners;

5) revenues received by persons carrying out activities related to the performance of the duties of social or civil, no matter how the appointment of these individuals, including compensation for lost earnings, with the exception of income referred to in paragraph 7;

6) income of the persons to whom the authority or State administration or local government, the Court or the Prosecutor on the basis of the relevant provisions, commissioned specific actions, in particular income experts in judicial, administrative and investigation and, subject to article contributors. 14 paragraph 1. 2, paragraph 10, and collectors of public duties, as well as income from the participation in committees appointed by the Government or authority or, except in the case of income referred to in paragraph 9;


7) income received by the person, regardless of how their appointment, belonging to the composition of the boards, supervisory boards, the Commission or other bodies which are legal entities;

8) income from the service on the basis of an agreement or a contract, obtained exclusively from: a) a natural person pursuing an economic activity, the legal person and its organizational unit and organizational unit without legal personality, b) owner (holder) of the property, in which the offices are rented, or acting on its behalf, the trustee or the administrator-if the taxpayer performs the service only for purposes related to the real estate – with the exception of that derived on the basis of agreements to be concluded in the course of non-agricultural economic activities by a taxable person and revenue referred to in paragraph 9;

9) proceeds on the basis of agreements on company management, management contracts or agreements of a similar nature, including revenues from this kind of contracts concluded in the framework of the activities of non-agricultural economic activities – with the exception of income referred to in paragraph 7.

Article. 14. [income from business operations] 1. For income from the activities referred to in article 14(2). 10 paragraph 1. 1, paragraph 3, shall be deemed to amount due, even though they were not actually received, after turning off the value of the returned goods, granted discounts and skont. On taxpayers engaged in the sale of goods and services taxed goods and services tax for the income from this sale shall be deemed income reduced by the tax on goods and services.

1a. (repealed).

1B. (repealed).

1 c [4], the date of inception of the revenue referred to in paragraph 1. 1, shall be deemed, subject to paragraph 2. 1E, 1j and 1 h-1n-1 p, the day of the issue of the disposal of property rights or things, services or partial operation of the service, no later than 1 day) issue an invoice, or 2) regulate the debts.

(d) (repealed).

1E. If the parties agree that the service is accounted for in accounting periods, the date of inception of the revenue shall be deemed to be the last day of the accounting period specified in the agreement or invoice issued, not less frequently than once a year.

1F. (repealed).

1 g (waived).

1 h. the provision of paragraphs 1 and 2. 1E shall apply mutatis mutandis to the supply of electricity and gas heat and wired.

1. in the receipt of income from economic activity, to which paragraph 1 applies. 1 c, 1e and 1 h, the date of inception of the revenue shall be deemed to be the day of receipt of payment.

1j. If you download donated to the supplies of goods and services, which will be made in subsequent reporting periods, which are subject to registration using the cash register in accordance with the provisions of the law on tax on goods and services, the date of inception of the revenue shall be deemed the day download donation, if the taxable person not later than 20 January fiscal year, (a) in the case of taxpayers starting check of rotation using the cash register – in time for the 20th day of the month following the month in which started check of rotation using the cash register, shall notify the competent head of the tax office about choosing this way of fixing the date of creation.

1. the choice of how to determine the date of inception of the revenue referred to in paragraph 1. 1j, also applies to subsequent years, unless the taxable person not later than 20 January fiscal year following the fiscal year in which the use of this method of determining the date of revenue shall notify the competent head of the tax office about the resignation from the use of this method of determining the date of creation.

1 l in the case of non-agricultural economic activities of the company in the form of a pursuit of a non-legal person part of the notification referred to in paragraph 1. 1j and 1 k, applies to all shareholders.

1 m [5] where the correction of the accounting error is not caused by income or other obvious omyłką, the adjustment shall be made by reducing or increasing the revenues achieved in the billing period in which the credit note is issued or, in the absence of other evidence, the reasons for the correction.

1N (6) if the period referred to in paragraph 1. 1 m, the taxpayer has not reached or achieved revenues revenues are lower than the amount of the reduction, the taxpayer is obliged to increase the cost of obtaining income by the amount by which have not been reduced revenues.

1O. [7] the provisions of paragraph 1. 1 m and ln does not apply, if the correction relates to the income associated with the commitment, which is statute-barred.

1 p [8] where the correction referred to in paragraph 1. 1 m, followed by elimination of non-agricultural economic activities, elimination of special departments of agricultural production or change the form of taxation on a flat-rate form of taxation referred to in the Act on flat-rate income tax Act, or the Act of August 24, 2006 tonażowym tax policy change or determine the income in respect of the special departments of agricultural production, the reduction or increase of revenue shall be carried out in the last billing period before the winding-up of non-agricultural economic activities or special departments of agricultural production , changing the form of taxation or a change of the rules for determining the income in respect of the special departments of agricultural production.

2. Income from ordinary activities are: 1) the income from the disposal of assets in return for payment: (a) fixed assets and intangible values either), subject to the terms of the asset value and the intangible, b) property referred to in article 1. paragraphs 22d. 1, with the exception of ingredients whose initial value determined in accordance with article 4. 22g does not exceed 1500 zł, c) property, which due to the foreseeable period of use is equal to or shorter than one year are not classified as fixed assets or intangible assets, d) property forming the cooperative right to commercial premises or participation in such law, which, in accordance with article 3. 22N paragraph 1. 3 shall not be subject to the terms of the asset value and the intangibles – used for business-related or in special departments of agricultural production, subject to the provisions of paragraph 2. 2 c; in determining the amount of revenue the provisions of paragraph 1. 1. 19 shall apply mutatis mutandis;

2) grants, subsidies, subsidy, subject to the provisions of paragraph 2. 3, paragraph 13, and other gratuitous benefits received to cover the cost or as a reimbursement of expenditure, except where these are income related to the receipt, purchase or produce their own fixed assets or intangible assets which, in accordance with article 4. 22A-22 °, shall be made to the depreciation;

3) exchange differences;

4) contractual penalties;

5) interest on funds in the accounts of account referred to in the provisions of the banking law, or accounts in the cooperative health insurance unions, carried out in conjunction with the performed economic activity, including interest on term deposits and other forms of saving, or investment, created on those accounts;

6) the value of the discontinued or expired obligations, subject to the provisions of paragraph 2. 3 paragraph 6, including contracted loans (loans), with the exception of forgiven loans from the Fund;

7) value returned for claims which have, in accordance with article 4. 23 paragraph 1. 1, paragraph 20, written off as uncollectible or that you created previously classified as reserve for the cost of revenue;

7A) the value of returned claims arising from the contract referred to in article 14(2). 23f, previously included in the cost of revenue on the basis of article. 23 h;

7B) the value of the debts forgiven, expired or written-off as uncollectible in this part, from which it made write-downs were previously included in the cost of revenue;

7 c) equivalent to the value of the impairment charges, previously included in the cost of revenue, in the case of termination for reasons for which has been made of those copies;

7 d) in the event of a reduction or refund of the goods and services tax or refund of excise duty under the separate provisions-goods and services tax charged or refunded excise duty in this part, in which the tax has previously been included in the cost of revenue;

7E) equivalent of resolved or reduced the reserves referred to in article 1. 23 paragraph 1. 1, paragraph 22, previously included in the cost of revenue;

7F) the amount of the tax on goods and services: (a)) not included in the initial value of fixed assets and intangible assets subject to amortization in accordance with article 4. 22A-22 °, or b) on other things or rights of non-fixed assets or intangible assets and legal values referred to in point (a). (a) in this section, in which the adjustments resulting in an increase of the tax deducted in accordance with the provisions of the law on tax on goods and services;

7 g) revenues achieved in connection with return or obtaining a loan (credit), if the loan (credit) was the waloryzowana exchange rate of foreign currency, where: (a)) the lender (lender) receives a cash payment in the amount of capital being higher than the amount of the loan (credit)-the difference between the amount of the returned capital and the amount of the loan (the loan), b) borrower (borrower) returns the title loan (credit) resources representing repayment of capital lower than amounts received loan (credit)-the difference between the amount received loan (credit) and the amount of the returned capital;


8) the value of the received benefits in kind and other free benefits, calculated in accordance with article 4. 11 (1). 2-2b, subject to article 22. 21 paragraph 1. 1, paragraph 125;

9) received remuneration for staff support of the pension scheme of the participant in connection with the return of the funds with additional contributions;

10) salaries taxpayers: a) timely payment of taxes collected on behalf of the State budget, (b)) (repealed), c) perform tasks related to the determination of entitlement to benefits and the amount and payment of sickness insurance benefits, referred to in the provisions of the social security system;

11) revenue from the lease, sublease, lease, poddzierżawy and other contracts of a similar nature, the assets related to the business;

12) received compensation for damages relating to the assets related to the economic activities carried out or with the operation of special departments of agricultural production;

13) (repealed);

14) income from disposals for the certificates of origin received by energy companies involved in electricity generation in renewable energy sources at the request referred to in article 2. accordingly. 3 of the Act of 10 April 1997-energy law (Journal of laws of 2006, No 89 item 625, with further amendments);

15) research and development centres, referred to in the law of 30 May 2008 on certain forms of support for innovation (OJ No 116, poz. 730, with further amendments)-Innovation Fund measures referred to in article 2. 21 this Act: a) unused in the tax year in which it was transferred to this Fund, or during the tax year following that year, b) used in accordance with the regulations issued on the basis of article. 21 paragraph 1. 8 of the Act of 30 May 2008 on certain forms of support for innovative, c) in the case of loss of the status of the research and Development Center;

16) funds received by a shareholder is not a legal person by virtue of the occurrence of such company;

17) income from the disposal of assets in return for payment: (a)) on the day of the liquidation business or special departments of agricultural production, carried out independently, b) received in connection with the liquidation of the company is not a legal person or an instance of a partner of the company.

2A. If the reimbursement of part of the debt claims referred to in paragraph 1. 2 paragraph 7, income is determined in proportion to the share of the return portion of the claims in its total amount.

2B. In the case of a tenancy agreement or lease of things or property rights and contracts of a similar nature, which are business-related assets, if the landlord or lessor has moved to a third party claims arising out of charges arising from such agreements, and these agreements between the parties do not expire, to revenue of the landlord or lessor shall not include amounts paid by a third party in respect of the transfer of claims. The fees shall be borne by the tenant or the tenant on behalf of a third party shall constitute revenue of the landlord or lessor on the due date of payment.

2. Income referred to in paragraph 1. 2, paragraph 1, do not include the proceeds of disposal for used for business-related and in conducting special departments of agricultural production: a residential building, a part thereof or participation in such a building, dwelling constituting a separate property or participate in such premises, land or participate in the ground or the right of usufruct land or participate in this law, related to the building or premises , a cooperative ownership right to a dwelling or participate in this almost and the right to a house in cooperative or participate in such a law. The recipe article. 30e shall apply mutatis mutandis.

2D. the provision of paragraphs 1 and 2. 2 paragraph 7f shall apply mutatis mutandis in the event of a change in the law to reduce the amount of the tax by the amount of the input tax referred to in the provisions of the law on tax on goods and services.

2E. Where a taxable person by a non-pecuniary benefits, in whole or in part, governed by an obligation, including a borrowing (borrowing), receipt of such a taxpayer is the height of the obligations regulated in the wake of such benefits. However, if the market value of non-monetary benefits is higher than the amount of the obligations regulated the provision of, the revenue in the amount of the fair market value of non-monetary benefits. The recipe article. 19 shall apply mutatis mutandis.

2f. the provision of paragraphs 1 and 2. e shall apply mutatis mutandis in the case of the implementation of the non-monetary benefits by a company other than a legal person.

3. Income referred to in paragraph 1. 1 and 2 does not include: 1) taken deposits or accounts receivable zarachowanych on the supply of goods and services, which will be made in subsequent reporting periods, as well as received or returned loans (credits), including those dealt with in kind, with the exception of capitalised interest on these loans (credits);

2) amounts accrued but not received interest on charges including of loans;

3) returned, discontinued or revenue foregone taxes and charges which the revenue the State budget or the budgets of the units of local government, of non-deductible costs;

3A) returned other expenses of non-deductible costs;

3B) returned, discontinued or revenue foregone, contributions made to the State Fund for the rehabilitation of persons with disabilities on the basis of separate provisions of non-deductible costs;

4) (repealed);

5) revenue, which, within the meaning of the provisions of the share of the welfare fund is to increase this Fund;

6) the amount equivalent to the commitments decommitted, including forgiven loans (credits), if the waiver of liability is associated with the restructuring or bankruptcy;

7) exempt from payment of tax on goods and services and refunded the difference of tax on goods and services carried out on the basis of separate regulations;

8) the proceeds of disposal pursuant to a contract for the przewłaszczenia in order to secure receivables, including loans or credit – until the final transfer of ownership of the subject of the contract;

9) (repealed);

10) funds received by a shareholder is not a legal person by virtue of the liquidation of the company;

11) funds received by a shareholder is not a legal person by virtue of the occurrence of such a company, in the part corresponding to the obtained before by shareholder surplus of revenues over costs of their acquisition referred to in article 1. 8, less any payments made in respect of the non-deductible costs and expenses of the company;

12) revenues from the disposal of assets in return for payment: (a)) on the day of the liquidation of a business or independently operated on their own special departments of agricultural production, b) received in connection with the liquidation of the company is not a legal person or an instance of a partner of the company-from the first day of the month following the month in which the liquidation: carried out independently of economic activities, to be carried out independently of special departments of agricultural production , the company is not a legal person or there has been an instance of a partner of the company, to the date of disposal for the six years have elapsed and there is no disposal fee in the execution of business or special departments of agricultural production;

13) amounts received from executive agencies, where these agencies have received funds for this purpose from the State budget.

3A. The provisions of paragraph 1. 3. paragraph 1 shall not apply to income referred to in paragraph 1. 1j. 4. (repealed).

5. (repealed).

6. (repealed).

7. In determining the amount of income referred to in paragraph 1. 2 section 17, paragraph 1. 1. 19 shall apply mutatis mutandis.

8. The funds referred to in paragraph 1. 3, paragraph 10 and 11, also understood the value of claims previously zarachowanej as income due, minus the tax on goods and services and claims provided by a company other than a legal person – with the exception of loan receivables in respect of interest on late payment of claims in respect of interest on such loans, if these claims have been paid in full to the receiving them an accomplice.

Article. 14A. (repealed).

Article. 14B. [Base for determining losses by taxpayers] 1. Taxpayers shall exchange differences on the basis of article. 24 c, subject to the provisions of paragraph 2. 2.2. Taxpayers operating accounts can set the exchange differences on the basis of the accounting rules, provided that the period referred to in paragraph 1. 4, drawn up by the taxpayers accounts will be examined by the entities entitled to their research.

3. taxable persons who have chosen the method referred to in paragraph 1. 2, includes up to income or expense revenue included in the accounts of the exchange differences arising from foreign currency transactions and the valuation of assets and liabilities denominated in foreign currency, as well as off-balance-sheet valuation items in foreign currencies. 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 fiscal year, except that the selected date of valuation must be used for the full fiscal year and cannot be changed.


4. in the case of the method referred to in paragraph 1. 2, taxpayers are required to use this method for a period of not less than three tax years, counting from the beginning of the tax year in which it was adopted this method, except that the taxpayers have a responsibility within the end of the first month of the fiscal year, (a) in the case of taxpayers starting-within 30 days from the date of its commencement, notify in writing the competent head of the tax office about the choice of this method.

5. In case of resignation from the application of the methods for the determination of losses referred to in paragraph 1. 2 the taxable person shall notify in writing the competent head of the tax office within a time limit to the end of the fiscal year preceding the fiscal year in which they intend to opt out of the use of this method. Cancellations may be made after the expiry of the period referred to in paragraph 1. 4.6. In the case of the selection of methods for the determination of losses referred to in paragraph 1. 2 taxable persons on the first day of the fiscal year in which this method was chosen, include up to income or expense accrued revenue exchange differences determined on the basis of the accounting laws on the last day of the previous fiscal year. From the first day of the tax year in which they chose this method, apply the principles referred to in paragraph 1. 3.7. In the case of methods for the determination of losses referred to in paragraph 1. 2 taxable persons: 1) are on the last day of the tax year in which used this method, respectively, to the income or expense accrued revenue exchange differences determined on the basis of the accounting rules;

2) from the first day of the tax year following the year in which used this method, apply the principles referred to in article 1. 24 c, in determining the exchange-rate differences from the date referred to in paragraph 1.

Article. 15. [income from special departments of agricultural production] 1. Revenue from special departments of agricultural production shall be determined in accordance with the principles referred to in article 1. 14 if the taxable person shall keep books showing these revenues. The intention of the founding of the accounts of the taxable person is required to notify the competent head of the tax office before the start of the tax year, or before the carrying out of special departments of agricultural production, if it occurred within one year, subject to the provisions of paragraph 2. 2.2. Where the obligation to keep accounts is due to the rules of accounting, revenue from special departments of agricultural production is determined on the basis of the carried out of the accounts in accordance with the principles referred to in article 1. 14. In this case, there is no obligation to notify the competent head of the tax office to set up the accounts.

Article. 16. (repealed).

Article. 16A. [income from rental or lease] in determining income for the lease or the lease of things or property rights and contracts of a similar nature, which are not business-related assets, the provision of art. 14 paragraph 1. 2B shall apply mutatis mutandis, except that the fees to be borne by the tenant or the tenant on behalf of a third party shall constitute revenue of the landlord or lessor on the payment.

Article. 17. [income from money capital] 1. For cash capital income shall be considered: 1) interest on loans;

2) interest on savings deposits and funds in bank accounts or in other forms of saving, storage or, subject to article 22. 14 paragraph 1. 2 paragraph 5;

3) interest (discount) on securities;

4) dividends and other income from share in the profits of a legal person actually obtained from the share, including: a) dividends from shares made by the members of the employees ' pension funds in the accounts, (b) the rate of interest in excess of the carrying amount of the shares) (General income), cooperatives (c)) the Division of property of the likwidowanej legal person or company, (d)) made to the shareholders of companies, free of charge, or partly payable benefits determined in accordance with the principles deriving from article 2. 11 (1). 2-2b;

5) income from participation in capital funds, subject to the provisions of paragraph 2. 1 c;

6) proceeds from disposal of shares in return for payment: a) (shares) and securities, (b)) the implementation of the rights arising from the securities referred to in article 1. 3 (1) (a). (b) the Act of 29 July 2005 on trading in financial instruments;

7) for revenue collection rights of disposal, including the disposal of share warrants by the new staff regulations of the Pension Fund on behalf of a member of the Fund;

8) income of the members of the employees ' pension funds and transfer of shares of complex quantitative accounts of the assets of these funds;

9) [9] the nominal value of the shares (shares) in the company or cooperative, contributions covered in Exchange for a contribution in kind;

9A) on an accomplice, specified in the contract of the company referred to in article 14(2). 5A paragraph 28 (b). (c) and (d), the value of the non-monetary contribution paid in the form of goods or rights, in Exchange for which the shareholder shall not be issued shares (shares), referred to in paragraph 9;

10) proceeds from the disposal of derivative financial instruments for and in respect of the implementation of the rights resulting therefrom.

1a. The revenue referred to in paragraph 1. 1 point 9 is formed on: 1) register the company, cooperative or 2) entry in the register of an increase of the share capital of the company, or 3) to issue the documents share, if the coverage of the action is related to the increase in conditional share capital;

4) decide on the adoption of the membership of the cooperative, or 5) [10] the expiry of a period of 5 years from the date of entry of the shares (shares) in the capital of the company in Exchange for a contribution in kind in the form of intellectual property komercjalizowanej by the komercjalizujący entity, unless before that date there was disposal, redemption or destruction of such shares (share) or komercjalizujący entity has been placed into receivership or liquidation or has ceased to be a taxable person subject to tax in the Republic of Poland from the whole of their income , regardless of the place of their achievement; in the event of the occurrence of these circumstances, the revenue shall be determined on the day preceding the day of their occurrence.

1AA. The revenue referred to in paragraph 1. 1 point 9a shall arise on the date of transfer to the company as referred to in article 14(2). 5A paragraph 28 (b). (c) and (d), non-monetary contribution from the item property.

1ab. The revenue referred to in paragraph 1. 1 point 6:1) for the disposal of the shares (the shares) and the securities shall be incurred at the time of transfer of ownership to the buyer of the shares (the shares) and securities;

2) on the implementation of the rights arising from the securities, is formed at the time of the implementation of these rights.

1B. The date of creation of income realization of rights arising from derivative financial instruments is considered the moment of realization of these rights.

1 c. There are fixed income redemption of units of an investment fund sub-fund with exclusive of, in the case of the conversion of units of the Sub-fund units of another sub-fund of the same investment fund, made on the basis of the Act of 27 May 2004 on investment funds (OJ No 146, item 1546, as amended).

2. in determining the value of income referred to in paragraph 1. 1 point 4 (b). (c), paragraphs 6, 7 and 9-10, shall apply mutatis mutandis the provisions of article 4. 19.3. (repealed).

4. (repealed).

Article. 18. [income from property rights] for revenue from the economic rights shall be considered, in particular, income from copyright and related rights within the meaning of other legislation, the rights to the invention project, rights to topographies of integrated circuits, trademarks and ornamental designs, including for the disposal of these rights.

Article. 19. [income from disposals in return for payment of goods or rights] 1. Revenue for the disposal of immovable property or rights to property and other things referred to in article 1. 10 paragraph 1. 1, paragraph 8, is their value in price specified in the contract, less the costs for disposal. If, however, the price, without reasonable cause, much different from the market value of these goods or rights, the income tax authority or tax inspection authority of market value. The recipe article. 14 paragraph 1. 1, second sentence, shall apply mutatis mutandis.

2. Revenue for disposal by means of replacement property or property rights, as well as other things referred to in article 1. 10 paragraph 1. 1, paragraph 8, of each Party transferring property is the value of the property, goods or rights disposed of by way of conversion. The provisions of paragraph 1. 1, 3 and 4 shall apply mutatis mutandis.

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

4. If the value in the price specified in the contract for the disposal of far from the market value of the property or property rights and other things, the tax authority or the tax inspection body called on the parties to the agreement to change this value or indicate reasons give prices deviating significantly from the market value. In the event of failure to reply, not to change the value or niewskazania the reasons which justify giving prices deviating significantly from the market value, the tax authority or tax inspection authority shall determine a value having regard to the opinion of the expert or experts. If the value determined in this way differ by at least 33% of the value in terms of price, the costs of the expert or experts shall be borne by the seller.


Article. 20. [income from other sources] 1. For other sources of income referred to in article 1. 10 paragraph 1. 1, paragraph 9, shall be considered, in particular: the amounts paid after the death of a member of the open Pension Fund indicated by him to a person or a member of his immediate family, within the meaning of the provisions on the Organization and functioning of the pension funds, the amounts in respect of repayment from an individual retirement account, and withdrawals from an individual retirement account, including also made for the benefit of the person entitled in the event of death-saving , cash benefits from social insurance, alimony, scholarships, grants (subventions) other than those mentioned in article 2. 14, aid, rewards and other benefits free of charge are not part of the revenue referred to in article 1. 12-14. 17.1a. For other sources of income referred to in article 1. 10 paragraph 1. 1, paragraph 9, shall also be applicable, even if you have not received income from manufacturing activities in agriculture in terms of wine-making by producers who are farmers wyrabiającymi less than 100 hectolitres of wine during the fiscal year referred to in article 1. 17. 3 of the Act of 12 May 2011 for the manufacture and bottling of wine products, the marketing of these products and the organisation of the market in wine (OJ l 120, item No. 690 and no. 171, item 1016). On taxpayers taxed goods and services tax for the income from this sale shall be deemed income reduced by the tax on goods and services.

1B. For income from other sources, as referred to in article 1. 10 paragraph 1. 1, paragraph 9, shall be deemed income not coverage in sources disclosed or undisclosed sources.

1 c for income from other sources, as referred to in article 1. 10 paragraph 1. 1, paragraph 9, it is also considered revenue from sales of processed other than industrial plant and animal products coming from our own cultivation, breeding or breeding, with the exception of processed vegetable and animal products obtained in this special departments of agricultural production and products subject to excise duty paid on the basis of separate provisions, if: 1) sale is not executed in favour of legal persons, organizational entities without legal personality or to individuals for the purpose of non-agricultural economic activities by them;

2) processing of plant and animal products, and their sale is not employed persons on the basis of employment contracts, agreements, contracts and other contracts of a similar nature;

3) sale follows only: a) in places where these products have been manufactured, b) on the markets, which means any space intended for trade, with the exception of sales of buildings or parts thereof;

4) is the sales records referred to in paragraph 1. 1E;

5) a taxable person has not been the source of other revenue referred to in article 2. 10 paragraph 1. 1, paragraph 3.

1 d for vegetable product from growing your own is considered also the flour produced from grain originating in growing your own.

1E. taxable persons reaching revenue referred to in paragraph 1. 1 c, shall carry out separately for each tax year records of sales of vegetable and animal products containing at least: the number of the next entry, the date of deduction, the amount of revenue accrued revenue since the beginning of the year. Daily revenues are recorded on the date of sale.

1F. the sales Records referred to in paragraph 1. 1E You must have in place of sale of processed products of plant and animal.

2. social security cash benefits referred to in paragraph 1. 1, believed to be the amount paid by the company or the job scheme benefits, maternity care, and the countervailing benefits of rehabilitation.

3. (repealed).

4. (repealed).

Article. 20A. (repealed).



Chapter 3 Exemptions this Article. 21. [the exemption] 1. Free from income tax are: 1) (repealed);

2) pensions granted on the basis of separate regulations on the supply of war and military invalids and their families;

3) received compensation or redress if their height or the rules for determining the result directly from the provisions of separate laws or regulations issued on the basis of these laws, and received compensation or redress if their height or the rules for determining the result directly from the provisions of collective agreements, the other based on the collective agreements, regulations or statutes referred to in article 1. 9 § 1 of the Act of 26 June 1974-labour code (Journal of laws 1998, No 21, item 94, as amended), with the exception of: (a) labour law) referred to in severance and compensation for shortening the period of notice of the contract of employment, (b) severance payments cash) on the basis of the provisions of the specific terms for resolving labour relations with employees for reasons that does not pertain to employees, c) severance and compensation for shortening the period of notice given to officers in respect of service , d) compensation granted pursuant to the provisions of the non-competition clauses, e) compensation for damages relating to the assets related to the economic activities carried out, f) compensation for damages relating to the assets related to the carrying out of special departments of agricultural production, from which income is taxed according to the scale referred to in article 14(2). 27 paragraph 1. 1, or on the principles referred to in article 1. 30 c, g) claims arising from contracts or agreements other than court settlements;

3A) damages or compensation received under the provisions of the recognition void judgments to persons repressed for activities on behalf of an independent Polish State of being;

3B) other damages or compensation received under the judgment or a court settlement to the amount set out in the judgment or settlement, with the exception of compensation or reparations: a) received in connection with economic activity, b) for the benefit that the taxpayer could have achieved, if the damage is not caused;

3 c) compensation in the form of a pension received under the provisions of the civil law in the event of an injury or health disorder calls by the victim, which totally or partially lost earning capacity, or if his needs increased or decreased views of good luck for the future;

3D) compensation received on the basis of the geological and mining law;

3E) sum of money referred to in article 1. 12 paragraph 1. 4 of the Act of 17 June 2004 on the complaint on the violation of the rights of the parties to resolve the matter in the preparatory proceedings conducted or supervised by the Prosecutor and court proceedings without undue delay (Journal of laws No. 179, item 1843 and from 2009, No 61, poz. 498);

4) amounts received in respect of non-life insurance, with the exception of: a) for compensation for assets damage associated with an economic activity or the carrying out of the special departments of agricultural production, of which the income is taxed in accordance with article 4. 27 paragraph 1. 1 or article. 30 c, b) income referred to in article 2. 24 paragraph 1. 15 and 15a;

5) (repealed);

5A) the amount returned by the investment funds in connection with the expiry of the authorisation for the creation of an investment-in the amount of contributions made to the Fund;

6) WINS in casinos and bingo games and fantowe as arranged and conducted by an approved body on the basis of the provisions of the gambling laws in force in the Member State of the European Union or in another State belonging to the European economic area, 6a) WINS in games, lotteries, game, telebingo, lotteries, sweepstakes, lotteries and audioteksowych fantowych, where the one-time value of these winnings does not exceed $ 2280 , as arranged and conducted by an approved body on the basis of the provisions of the gambling laws in force in the Member State of the European Union or in another State belonging to the European economic area;

7) posthumous admission and death grants;

8) [11] family benefits received on the basis of the provisions on family benefits, family allowances and care allowances for carers received on the basis of the provisions of the arrangement and payment of unemployment benefits, cash benefits received in the case of nullity of the enforcement of child support, labor benefits received under other legislation and the provision of education and received on the basis of the provisions on State aid in the upbringing of children;

8A) maternity allowance is obtained on the basis of the Act of 20 December 1990 on social insurance of farmers (Journal of laws of 2015 item 704, 1066 and 1217);

9) one-time childbirth allowances, paid from the funds of trade unions;

9A) jobseeker's allowance, other than those mentioned in paragraph 26, paid from the funds or federal organization międzyzakładowej works employees belonging to the Organization, up to the amount not exceeding the amount of $ 638 in the tax year;

10) value of work clothing (uniforms), if its use is the responsibility of the employee, or money equivalent for this dress;

10A) the value obtained clothing and sports representative member of the Polish Olympic team and paraolimpijskiej and a member of the Polish team at the Olympic Games of the world deaf and Special Olympics;

11) benefits in kind and the equivalents of benefit conferred on the basis of the provisions of the occupational safety and health, where the rules for their granting are the result of separate laws or regulations issued on the basis of these laws;


11A) benefits in kind and the equivalents the benefits resulting from the principles of safety and health at work, including due to the specific conditions and the nature of pensionable service, the right of persons in respect of members, allocated on the basis of separate laws or regulations issued on the basis of these laws;

11B) the value received by the employee from the employer gift vouchers, gift certificates, coupons, or other evidence to obtain on the basis of meals, foodstuffs, or non-alcoholic beverages, in the case where the employer, despite resting on him the obligation resulting from the provisions on occupational safety and health, it is not possible to release the staff meals, foodstuffs, or non-alcoholic beverages;

12) (repealed);

12A) (repealed);

13) cash equivalents used by servants in the performance of work tools, materials or equipment, which constitute their property;

14) the amount received by the employee in respect of the reimbursement of the costs of relocation and installation allowances for work and settle down in connection with the transfer of the work, up to 200% of the salary due for the month in which the transfer occurred.

14A) the value of the benefits received by the employee in respect of an employer by bus workers within the meaning of article 4. (2) section 41 of the Act of 20 June 1997-the law on road traffic (OJ of 2012 item 1137, with further amendments);

15) provide people derived from the title of or performance of: (a)) people of military service or its equivalent forms, with the exception of periodic military service and of the preparatory service, b) foster care is allocated on the basis of separate regulations;

16) and other charges for the time: a) an employee on a business trip, b) non-staff travel-up to the separate laws or regulations issued by the proper Minister of work on and the conditions for fixing import duties accruing to an employee employed in State or local government entity of the budgetary sphere, for a business trip within the country and outside the country, subject to the provisions of paragraph 2. 13.

17) and reimbursement of amounts obtained by persons carrying out activities related to the performance of the duties of civil and social-to a height not exceeding the amount of $ 2280 per month;

18) expatriation allowance granted on the basis of separate laws, regulations issued on the basis of these laws or collective agreements, to the amount of the allowances on a business trip to the area, referred to in the provisions on the amount and the conditions for fixing import duties accruing to an employee employed in State or local government budgetary sphere unit for business trips in the area of the country;

19) the value of the benefits paid by the employer in respect of the accommodation of the employees, subject to the provisions of paragraph 2. 14-to a height not exceeding the amount of $ 500 per month;

20) part of the proceeds of the persons referred to in article 1. 3 paragraphs 1 and 2. 1, temporarily residing abroad and receiving income from a business relationship, employment, work under contract and a cooperative working relationship, for each day of your stay abroad, in which the taxpayer remained in relative work, relative work, work under contract and co-operatives, in an amount equivalent to 30% of the diet, as referred to in the provisions on the amount and the conditions for fixing import duties accruing to an employee employed in State or local government budgetary sphere unit for business trips abroad , subject to the provisions of paragraph 2. 15;

20A) (repealed);

21) (repealed);

22) (repealed);

23) (repealed);

23A) part of the proceeds of the persons referred to in article 1. 3 paragraphs 1 and 2. 1, temporarily residing abroad and who: (a) revenue) scholarships-in the amount equivalent to the diet for trips outside the country, referred to in the provisions on the amount and the conditions for fixing import duties accruing to an employee employed in State or local government budgetary sphere unit for business trips outside the country, for each day on which it was received, (b)) the lump-sum payments for living expenses and accommodation costs paid from the State budget in the context of referring to the work of teaching in schools and academic centres abroad, allocated on the basis of separate regulations;

23B) reimbursement of the costs incurred by the employee in respect of the use of vehicles owned by the worker, for the purposes of the establishment, in the end, if the obligation to incur these costs by work or the possibility of granting the right to reimbursement of these costs stems directly from the provisions of other laws is up to a monthly lump sum of money or to the amount not exceeding the amount determined by applying the rates for 1 kilometre vehicle mileage specified in separate regulations issued by the competent Minister, if the process of the vehicle, with the exception of the payment of a lump sum of money, it is documented in the records of vehicle mileage by employee; the recipe article. 23 paragraph 1. 7 shall apply accordingly.

23 c) [12] income of seafarers who are nationals of a Member State of the European Union or the Member States belonging to the European economic area, derived from the title of the work on the ships of the Polish nationality to be used for the carriage of cargo or passengers in international shipping, within the meaning of the law of 24 August 2006 on the tonażowym tax, including for a period exceeding 183 days in the tax year, with the exception of seafarers employed on : holownikach), in which less than 50% of the time the work actually performed by the Tracker during the year was the carriage of cargo or passengers by sea, b) pogłębiarkach, where less than 50% of the time the work actually performed by the dredge during the year accounted for the carriage by sea of the extracted material;

24) [13], and other amounts, and the value of unpaid benefits or benefits partially paid in respect of the training referred to in article 1. 31, art. paragraph 44. 1, art. 80 (2). 1 and 1a. 81. paragraph 83. 1 and 4, art. 84 points 2 and 3, article 3. paragraph 140. 1, paragraph 1 and article. paragraph 156. 4 of the Act of 9 June 2011 to promote family and foster care system (OJ from 2015. poz. 332, with further amendments), and the financial resources to maintain a dwelling in apartment building or a House, referred to in article 1. paragraph 83. 2. 84 section 1 of the Act of 9 June 2011 to promote family and foster care system, in part attributable to placed in a foster family or family-run orphanage children and persons who have reached the age of majority while in foster custody;

25) a lump sum for the energy of combatants;

25A compensation granted under the law on Supplement) of 24 January 1991 on kombatantach and some of the people who are the victims of the repression of the war and the post-war period (OJ of 2002 No. 42, item 371, with further amendments);

25B) cash benefits paid to persons qualified pursuant to the Act of 16 November 2006 on the provision of funds and civil remedies available to the victims of blind powers war (Journal of laws No. 249, item 1824, 2010 No. 225, item 1465 and 2011 No. 122, item 676);

25 c) to provide cash or monetary aid granted on the basis of the provisions of the Act of March 20, 2015 for the activists of the opposition anti-communist and repressed people for political reasons (OJ item 693);

26) received assistance in the case of individual random events, natural disasters, prolonged illness or death-up to a height not exceeding in the tax year amount of $ 2280, subject to paragraphs 40 and 79;

26A) benefits derived from the title of a single material aid financed from the State budget or the budgets of the units of local government in connection with my random event;

26B) reimbursement of amounts in respect of custody or a subsidiary, obtained on the basis of separate laws or regulations implementing these laws, financed from the State budget, budgets of the units of local government, Labour Fund or from the budget of the European Union;

27) obtained in accordance with separate provisions provide for: (a) the professional, social and medical rehabilitation) of persons with disabilities from the resources of the State Fund for Rehabilitation of persons with disabilities, with disabled persons rehabilitation fund-company or company funds activity, (b) ad hoc or periodic monetary aid) for veterans and other family members after them with the measures referred to in the Act of 24 January 1991 on kombatantach and some of the people who are the victims of the repression of the war and the post-war period;

28) proceeds from the sale of all or part of the immovable property included in the agricultural holding; the exemption does not apply to income derived from the sale of land which, in connection with the sale of lost agricultural in nature;

29) income in respect of compensation pursuant to the provisions of the real estate economy or for the disposal of immovable property for the purposes of justifying its expropriation and for sale of the property in relation to the realisation of the right of pre-emption by the purchaser pursuant to the provisions of the real estate economy; This does not apply to cases where the owner of the immovable property, referred to in the first sentence, has acquired its ownership during the 2 years prior to the initiation of the wywłaszczeniowego or paying a transfer of property for a price lower by at least 50% of the amount of compensation received or dispose of immovable property for the purposes of justifying its expropriation of or in connection with the implementation of the right of pre-emption;

29A) income:


a) compensation pursuant to the provisions of the Act of 11 August 2001 on specific principles of reconstruction, repair and demolition of buildings destroyed or damaged as a result of the action of elemental (Journal of laws No. 84, item 906 and 2010 No 149, poz. 996), including expropriation of immovable property; This does not apply to cases where the owner of the immovable property, referred to in the first sentence, has acquired its ownership during the 2 years prior to the initiation of the wywłaszczeniowego for the price lower by at least 50% of the amount of the compensation obtained, (b)) for the disposal of immovable property or part thereof on the basis of the provisions of the Act of 11 August 2001 on specific principles of reconstruction, repair and demolition of buildings destroyed or damaged as a result of the action element , c) withdraw from the obligation to pay the surcharge referred to in article 2. 13 paragraph 1. 4 of the Act of 11 August 2001 on specific principles of reconstruction, repair and demolition of buildings destroyed or damaged by the action of the element;

30) proceeds from the sale of the right of perpetual use and real property acquired pursuant to the provisions of the real estate economy in return for assets left abroad;

30A) income derived from: (a) the implementation of compensation rights) under the Act of 8 July 2005 on the implementation of the right to compensation for property left beyond the present borders of the Republic of Poland (Journal of laws No. 169, poz. 1418, 2006 no. 195, poz. 1437, 2008 No. 197, item 1223 and 2010 No 257, poz. 1726) , by persons entitled under this Act, (b)) real estate sales or usufruct rights, acquired in connection with the implementation of the right to compensation referred to in paragraph (a). and, up to the amount corresponding to the percentage contribution to the value of the compensation for the price of real estate or the right of usufruct of the acquisition of immovable property or rights of usufruct;

31) (repealed);

32) (repealed);

32a) (repealed);

32B) revenue from swaps of goods or rights, if in respect of one of the contract shall not exceed the amount of $ 2280;

33) (repealed);

34) (repealed);

35) (repealed);

36) revenue from the conduct of the schools within the meaning of the provisions of the education system, in part expended for the purposes of the school in the tax year or in the year after it the following;

37) revenue from the device by an entity established in the territory of the Republic of Poland fantowych Lottery and bingo games fantowe on the basis of an authorisation pursuant to separate provisions, in so far as they are intended to carry out specified in the permit and the rules of the game the purpose of socially useful;

38) the benefits obtained by pensioners in connection with linking their previously with a working business relationship, employment relationship or employment relationship of co-operatives, including trade unions, to a height not exceeding in the tax year amount of $ 2280;

39) received scholarships on the basis of the rules of scientific degrees and scientific title and degrees and title in the field of art, PhD scholarships obtained pursuant to the provisions of the law on higher education and other academic scholarships and for performance in science, where the rules for granting were approved by the proper Minister of higher education, after consulting the Main Council of science and higher education or by the proper Minister of education and upbringing;

40) provision of material aid for pupils, students, participants in the doctoral programme and those participating in other forms of training, derived from the State budget, budgets of the units of local government and schools and colleges from its own resources is granted on the basis of the provisions of the education system and higher education law;

40A) Awards paid by the Polish Olympic Committee and Polish Paralympic Committee for getting results at the Olympic Games and Paralympic Games and the awards paid by the Polish Association of deaf sport for getting results at the deaf;

40B) scholarships for pupils and students, which and the rules for the award are set out in the resolution of the body representing government entities, and scholarships for pupils and students granted by the organizations referred to in article 1. 3 paragraphs 1 and 2. 2 and 3 of the Act on the activities of the public interest, on the basis of regulations approved by the statutory bodies available to the public via the Internet, mass media, or lining (wywieszanych) for those interested in the premises of the generally available-up to a height not exceeding in the tax year amount of $ 3800;

40 c) reimbursement of travel referred to in article 1. 17. 3 and 3a of the Act of 7 September 1991 on the education system (Journal of laws of 2004 No. 256, item 2572, with further amendments);

the 40 d) benefits received under the Government's programme on the basis of article. paragraph 42A. 1 of the law of 27 July 2005-higher education law (Dz. u. of 2012. poz. 572, as amended), in connection with education in foreign universities to cover the costs of recruitment, school fees, accommodation, subsistence, travel and insurance;

40E) performance of funds from the State budget pursuant to article conferred. 36 of the Act of June 25, 2010 about sports (OJ of 2014. poz. 715 and 1321);

41) (repealed);

42) (repealed);

43) income derived from renting rooms in residential buildings in rural areas on the farm, persons on the holiday and income obtained from the Board of those persons, if the number of rented rooms shall not exceed 5;

44) income of the members of the Volunteer Fire Guard, obtained by virtue of participation in training, rescue and actions related to natural disasters stop shop system operates smoothly;

45) cash benefit awarded under the law of 31 May 1996, on the provision of funds to accrue to persons deported to forced labor, and embedded in the labor camps by the Third Reich and the Union of Soviet Socialist Republics (OJ No 87, item 395, with further amendments);

46) revenue by the taxpayer if: (a)) come from foreign Governments, international organizations or international financial institutions with the means of non-repayable aid, including from the resources of the framework programmes for research, technological development and demonstration of the European Union and of NATO, allocated on the basis of unilateral declarations or agreements concluded with these countries, organizations or institutions by the Council of Ministers, the competent Minister, government agencies or executive agencies , including in cases where the transfer of these funds is made through authorized entity to separate measures of non-repayable aid and (b)) the taxpayer directly implements the objective of programme financed by non-repayable assistance; the exemption shall not apply to the income of natural persons, where a taxable person directly responsible for the goal of have-regardless of the type of agreement-perform specific actions in connection with it by the programme;

46A) the income obtained from the institutions of the European Union and the European Investment Bank, to which they apply the provisions of Regulation (EC) no 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (OJ. EC-L 056 with 04.03.1968, as amended. d.);

46b) revenues of the members elected in the Republic of Poland to the European Parliament on the basis of the internal regulation of the European Parliament received to cover the costs relating to the implementation of the mandate of the Member;

47) (repealed);

47A) subsidies from the State budget for funding projects under the special Pre-accession programme for agriculture and rural development (SAPARD);

47B) (repealed);

47 g) (repealed);

47 d equipped) grants, subsidies, grants and other benefits free of charge or in return for payment in part, for purposes related to agricultural activity from the State budget, budgets of the units of local government, from government agencies, executive agencies or with funds from the Governments of foreign States, international organizations or international financial institutions;

48) (repealed);

49) the benefits obtained by: a) the persons mentioned in article 4. 23 paragraph 1. 1 and 3, of the Act of 22 June 1995 on the accommodation for the armed forces of the Republic of Poland (Journal of laws 2010 No. 206, item 1367, as amended) in respect of the temporary importation procedure, b) servicemen with housing obligations referred to in article 2. 21 paragraph 1. 2 section 3 of the Act referred to in point (a). (a);

49A) cash equivalent in Exchange for giving up the apartment paid on the basis of the provisions of the Government Protection Office;

50) income received in connection with the return of shares or contributions in co-operatives, to the amount of shares or made contributions to the cooperative;

50A) the value of the property received in connection with the liquidation of a legal person or company, part of which is the cost to acquire or subscribe for shares (shares) in the company or shares in the profits of the legal person;

50B) income from the transfer of the assets which are the subject of non-monetary contribution (contribution) paid to a company which is not a legal person, this brought to the company the assets received by the taxpayer in the wake of the winding-up of the company is not a legal person or to such a company;

51) the revenues received in respect of the reimbursement of the payments the company made to shareholders in accordance with separate regulations – in the amount specified in the gold on the day their contribution;

52) interest and amounts of compensation received pursuant to the provisions of the Act of 20 December 1996 on the implementation of the prepayments for passenger cars (OJ No 156, poz. 776);


53) the value of the monetary compensation received under the provisions of interim budgetary sphere in niepodwyższania has been recompensed and losing some increases in or supplements to pensions and survivors ' pensions;

54) (repealed);

55) (repealed);

56) (repealed);

57) (repealed);

58) withdrawals: a) the transfer funds within the framework of the staff regulations of the pension scheme of the staff to another pension scheme or individual retirement account within the meaning of the provisions on individual retirement accounts, (b)) the funds in the pension program staff made to the participant or the persons entitled to these measures after the death of the participant, c) means the Group gathered in the form of life assurance linked to investment fund or any other form of Group gathering funds for pension purposes for employees to the staff regulations of the pension scheme in accordance with the provisions of the occupational retirement schemes is subject to the provisions of paragraph 2. 33;

58a) savings income on an individual retirement account, within the meaning of the provisions on individual retirement accounts, obtained in connection with: (a)) collection and withdrawal by the saver, b) payment appropriations have been made for the benefit of the persons entitled to these measures after the death of the saver, c) transfer payment – except that the exemption shall not apply in the case of, when the saving accumulate savings on more than one individual retirement account unless these rules provide for such a possibility;

58B) transfer payment funds collected by the saver on an individual account retirement: a) between financial institutions leading the individual pension account, b) on individual pension account of the person entitled, upon the death of saver, c) in the winding-up or bankruptcy of the individual pension account saver;

59) withdrawing funds from an open pension fund to the former spouse of a member of this Fund, provided on behalf of your spouse in an open pension fund;

59A) jobseeker's allowance money, referred to in the Act of 20 May 2005 to zapomodze money for some retirees, pensioners and persons receiving pre-retirement allowance or benefit przedemerytalny in 2007 (OJ No 102, item 852, 2006, no. 104, item 708 and 711 and the 2007 No. 35, item 219);

59b) the amount of the contributions to the zewidencjonowanych referred to in article subkoncie. 40A of the Act of 13 October 1998 on the social security system, a member of the open Pension Fund transferred to the former spouse for a sub-account, as referred to in article 1. 40E this Act;

60) (repealed);

61) the amount of forgiven student loans or student loans given on the basis of the provisions for loans and student loans;

62) (repealed);

63) service and the lump sum by the energy allocated on the basis of the law of 2 September 1994 on the provision of funds and privileges conferred replacement soldiers military service forcibly employed in coal mines, quarries, mining of uranium ore and construction assaulting battalions (Journal of laws of 2001, no. 60, item 622, with further amendments);

63A) the income of the taxpayer, subject to the provisions of paragraph 2. 5A-5 c, obtained from business on the territory of the special economic zone on the basis of the authorisation referred to in article 2. 16. 1 of the law of 20 October 1994 on special economic zones (OJ 2007 No. 42, item 274, 2008 No. 118, item 746 and 2009 No. 18, item 97), while the volume of aid granted in the form of this exemption may not exceed the amount of State aid to businesses, allowable for the areas eligible for aid in the greatest amount of in accordance with separate regulations;

64) additions to pensions for orphans of NP, paid on the basis of separate regulations;

65) sickness benefits paid on the basis of separate regulations on social insurance of farmers and the agricultural production cooperative members social security, cooperatives of agricultural circles and their families, in proportion to income from agricultural activities, with the exception of conducting special departments of agricultural production, income podzielnym cooperatives;

66) (repealed);

67) the value received by the employee in connection with the financing of social activities, referred to in the provisions of the share of the Welfare Fund, and benefits in kind received by him in this regard cash benefits financed in its entirety from the resources of the company welfare fund or funds of trade unions, including to a height not exceeding the amount of $ 380 in the tax year; tangible benefits are not vouchers, gift certificates and other characters for their Exchange for goods or services;

67A) benefits derived from company Welfare Fund, related to the stay of the children of persons entitled to those benefits in the crèches, children's clubs or kindergartens;

67b) benefits which are not financed from company Welfare Fund, received from the employer in respect of: (a) the child care worker coverage) by the daily guardian or attending a child to nursery school or Club, to the amount not exceeding the amount of $ 400 per month, b) attending a child daycare worker, up to the amount not exceeding the amount of $ 200 per month-for each child, as referred to in article 1. paragraph 1 27f. 1;

68) the value of the won in competitions and games organized and broadcast (to be issued) by the mass media (press, radio and television) and competitions from the fields of science, culture, art, journalism and sports, as well as prizes associated with the sale of goods or services, bonus-if the one-time value of these winnings or prizes shall not exceed the amount of $ 760; exemption from tax on awards related to the sale of goods or services bonus does not apply to awards received by the taxpayer in connection with him outside the business, revenue from this activity;

Br.68A) value free benefits referred to in article 1. 20 paragraph 1. 1, received from the service provider in connection with its promotion or advertising-if the one-time value of these benefits does not exceed the amount of $ 200; the exemption shall not apply if the supply is made to an employee service provider or person not in the świadczeniodawcą against a civil;

69) (repealed);

70) (repealed);

71) revenue from the sale of plant and animal products coming from their own crops or livestock, which do not constitute special departments of agricultural production, made way for industry, if the processing is ensiled plant products or processing milk or the slaughter of animals for slaughter and post mortem treatment of these animals, including the cutting, Division and classification of the meat;

72) revenue from the sale of raw materials, plants, plants and wild herbs, berries, fruit, forest and forest mushrooms (PKWiU ex 02.30.40.0) is from a set of performed personally, or with the participation of members of the immediate family;

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

74) obtained from abroad: a) disability benefits in respect of invalidity of war, (b)) the amounts allocated to supply victims of war and to members of their families, c) accident pensions of persons whose disability was founded in connection with the forced stay on robots in the German Reich in the years 1939-1945, is subject to the presentation of the payor foreign institutions document stating the nature of the granted benefit;

75) pensions paid to persons repressed and members of their families, on the conditions laid down in the provisions on the supply of war and military invalids and their families;

76) the amount of the allowances and pocket money for foreign guests coming to Polish under the programmes and contracts and the value of food for translators (pilots) to accompany the guests, with the exception of cash equivalents for food;

77) [14] cash equivalents for non-dwelling, police and Prison Service officers: paid, Internal Security Agency and Intelligence Agency, the Military Counterintelligence Service, military intelligence Services, border patrol, customs service, Government Protection Bureau and the State firemen fire brigade, to the amount not exceeding the amount of $ 2280;

78) to subsidize: holiday organised by entities operating in the field, in the form of holiday, Cologne, camps and winter, including combined with science, stay in for a treat .. .more medical establishments-sanatoriums, rehabilitation and medical care, and travel related and on the treatment of children and adolescents under 18 years: a) of the Social Fund, social security fund company and in accordance with separate regulations issued by the competent Minister – regardless of their height a, b) from other sources-to a height of not more than in the tax year amount of $ 760;

78A) (repealed);

79) social assistance benefits;

79A) the remuneration for the exercise of custody by the Court pursuant to article 13. 162 of the code of family and caring;

80) proceeds from a business relationship obtained candidate service by police officers, the Government Protection Bureau, the border guard and the fire brigade;

81) (repealed);


82) [15] the salaries of the officers of the United Nations, the Organization of the specialized agencies and other international institutions and organizations, of which the Republic of Poland is a member and whose statutes provide for an exemption from the tax paid by salaries, provided that the documents of the taxpayer, that is such an officer of the organization or institution;

82A) the amount of salary increase referred to in article 1. paragraph 1, 121a. 3A of the Act of 6 April 1990 on the police (Journal of laws of 2015, item 355, with further amendments), article 1. paragraph 125A. 3A of the Act of 12 October 1990 on the border guard (Journal of laws of 2014 item 1402, as amended), in the article. paragraphs 105a. 3A of the Act of 24 August 1991 on State fire service (OJ of 2013. poz. 1340, as amended), in the article. paragraph 108a. 3A of the Act of 16 March 2001 of the Government Protection Office (Journal of laws of 2014 item 170, as amended), in the article. paragraph 136A. 3A of the Act of 24 May 2002 on the Agency of internal security and Intelligence Agency (OJ 2010 No 29, item 154, as amended), in the article. 90 paragraph 1. 1BA Act of 11 September 2003 the military servicemen (OJ of 2014. poz. 1414, with further amendments), article 1. 96a paragraph 4. 3A of the Act of 9 June 2006 on the service of officers of the Military Counter-intelligence Service and the military intelligence Services (OJ of 2014 item 1106, with further amendments), article 1. paragraphs 102a. 3A of the Act of 9 June 2006 on the Central Office Antykorupcyjnym (OJ of 2014. poz. 1411, as amended), in the article. 152A paragraph 1. 3A of the Act of 27 August 2009 of the Customs Service (OJ from 2015. poz. 990, 1045 and 1217), in the article. 60A paragraph 1. 3A of the Act of April 9, 2010. The prison service (Journal of laws of 2014 item 1415, as amended) and the amount of an increase in maternity allowance referred to in article 1. 31.3. 3A of the Act of 25 June 1999 on social security cash benefits in case of sickness and maternity (OJ of 2014. poz. 159 and 2015. poz. 1066 and 1217);

83) benefits granted on the basis of separate laws or regulations issued on the basis of these laws the soldiers and military employees carrying out tasks beyond the borders of the Member States: (a)) in the composition of the military unit that was used in order to participate in the armed conflict or to strengthen the forces of a Member State or States allied peacekeeping mission, action to prevent terrorist acts or their consequences, (b)) as an observer or military person military observer status in peace-keeping missions of international organisations and multinational forces-with the exception of remuneration for work and the salaries and other cash receivables accruing in respect of the service;

83A) benefits granted on the basis of separate laws or regulations issued on the basis of these laws the Customs officers, policemen and border guards, police or border guard agencies performing tasks beyond the borders of the Member States in the composition of the quota in order to participate in: (a)), including peacekeeping mission as an observer in the peace mission of international organizations and multinational forces, b) shares to prevent terrorist acts or their consequences , c) organize and control the border traffic, organising the protection of State border or providing security in international communication – with the exception of remuneration for work and the salaries and other charges accruing cash from the service;

84) the value of the benefit entitlement to reduced ridership public bus and train transport, resulting from the provisions on the reduced public transport ridership;

85) implementation benefits entitlement to reduced or free travel by public transportation, the remedies available to him on the basis of separate regulations;

86) (repealed);

87) the value of the benefits conferred on the basis of separate provisions for retirees and pensioners with subscription television and radio fees, title;

88) (repealed);

89) the value of the benefits received by the students of the College, on the basis of separate provisions, in view of the movement by the University the student apprenticeship-to a height not exceeding in the tax year amount of $ 2280;

90) the value of the benefits granted in accordance with separate regulations by the employer on raising professional qualifications, with the exception of remuneration for exemption from all or part of the work day and time of the training leave;

90â) the provision referred to in article 1. 19 paragraph 1. 2, art. 26-28. 36 of the Act of 19 August 2011, with outside activities inhumanity throughout the Member States (OJ No 205, poz. 1203);

91), via the payer, when pensions and foreign veterans raise (increase), having the character of family allowances, subject to the presentation of a document increases in height to the payer;

92) benefits received under other legislation by members of the families of the dead workers and the dead pensioners, to a height not exceeding in the tax year amount of $ 2280;

93) revenue derived from the purchasing company residential buildings or dwellings by existing tenants, in the amount corresponding to the difference between the market price of these buildings or premises and the purchase price;

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

95) interest in respect of the unpunctual payment of the salaries and benefits of the titles referred to in article 1. 10 paragraph 1. 1 point 1;

96) (withdrawn);

97) housing allowances and lump sums for the purchase of fuel, allocated on the basis of separate regulations on housing supplements;

97a) energy supplement, have been received by the recipient of sensitive electricity within the meaning of the provisions of the Act of 10 April 1997-energy law (Dz. u. of 2012. poz. 1059, with further amendments);

98) veteran's allowance and allowance for the secret teaching awarded on the basis of separate regulations;

98A) the amount of the refund in respect of paid contributions to the compulsory automobile liability insurance or voluntary insurance casco of vehicles, allocated on the basis of the Act of 29 May 1974 on the supply of war and military invalids and their families (OJ 2010 No 101, item 648 and no. 113, poz. 745, 2011 No. 112, item 654 and 2012 item 118);

98B) return the amount of discount for payment by an invalid of war and military contributions to the compulsory civil liability insurance or contributions to the voluntary insurance casco, received from the authority of the scheme;

99) (repealed);

100) pensions received by persons who have lost their sight as a result of hostilities in the war, 1939-1945, or the explosion of remaining after this war duds and unexploded devices, provided that the taxpayer: a) a recognition of an invalid sight group I or II, issued by the competent authority, (b) medical documentation) (hospital) from the period of the event, confirming the accident, or certified notarized statements of two witnesses confirming the loss of vision as a result of military operations in the years 1939-1945, or the explosion of unexploded munitions and other After this war, (c)) the current medical certificate of eye traumatic damage to the sight or the current certificate with a forensic examination carried out forensic-medical evidence of loss or damage to the sight as a result of the events referred to in point (a). (b), or (d)) of a valid identity card Association of the blind of the civilian victims of war or Association for blind Soldiers of the REPUBLIC;

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

102) reimbursement received by the person concerned on the basis of the Act of 20 April 2004 on promotion of employment and labour market institutions: a) the journey to the place of work, (b)) of the journey on a medical examination or psychological, c) to the place of internship, training, the preparation of a professional adult classes range from vocational guidance or assistance in an active job search, d) to place the work is socially useful , e) accommodation at the place of work or place of internship, training or preparation of professional adults, f) pass on the exam;

103) (repealed);

104) received by the Member or Senator of the cash benefits and benefits in kind value (in kind) on the basis of article. 23 paragraph 1. 3, art. paragraph 43. 1, art. paragraph 44. 1 and 2 and article 4. 46 of the Act of 9 May 1996 on the Statute for members and the Senator (OJ of 2011, no. 7, item 29 and no. 117, item 676);

105) the income received from the sale of the equity shares in the company, securities and titles of participation in equity funds, received by donations-in proportion to the amount of paid tax on inheritance and donations;

106) compensation received under the United Nations Security Council resolution paid to persons injured as a result of hostilities in Kuwait;

107) Awards paid pursuant to the provisions issued by the competent Minister on organizing rehabilitation activities in psychiatric hospitals and reward participants in these classes;

108) the amount of aid money and the value of other benefits financed by budgetary appropriations, granted returnees and those who apply for international protection;

109) income referred to in article 1. 17. 1 point 9 and 9a, if the subject of a non-monetary contribution is the company or any of its organized part;


110) the value of the benefits accruing to a member of the foreign service performing duties in the foreign service and the value of the benefits accruing to employees of budgetary entities Polish resident outside the Republic of Poland, arising from specific laws or regulations issued on the basis thereof, with the exception of the remuneration for work, money equivalent for leave, allowance (foreign debts) and sickness benefits and maternity;

111) interest received in respect of refund of the overpaid tax liabilities and other debts, and interest on a refund of the difference of tax on goods and services, within the meaning of other legislation;

112) travel expenses of the employee to the workplace, if the obligation to incur these costs by work stems directly from the provisions of other laws;

113) the value of the benefits received by volunteers on the basis of the law on the activity of public interest;

114) value received or paid partially benefits free of charge and the value of benefits in kind (in kind) financed or co-financed from the resources of the State budget, local government units, from the resources of government agencies, executive agencies or with funds from the Governments of foreign States, international organizations or international financial institutions, in the framework of the Government;

115) winnings and prizes received by students for participating in competitions, Olympiads and tournaments are organized on the basis of the provisions of the education system;

116) direct payments applied in the framework of the common agricultural policy of the European Union, obtained on the basis of separate regulations;

116A) remitted debts and claims that paying agencies in the framework of the common agricultural policy, as well as claims unduly or excessively taken payments under the direct support schemes and support for rural development with the participation of the European agricultural fund for rural development, it was determined that was abandoned;

117) the value of the benefits received from volunteers, provided the conditions laid down in the Act on the activities of the public interest;

117A) the value of the unpaid benefits from legal aid granted to the person entitled and that the provision of social assistance or child benefit, granted in the form of an administrative decision on the principles laid down in, respectively, the provisions of the social assistance and family benefits legislation;

118) value free benefits or benefits partially paid and the value of benefits in kind, in respect of: (a)) of postgraduate training and vocational preparation, b) adults, c), (d) or license exams) examinations or psychological, e) insurance against accidents is derived on the basis of the Act of 20 April 2004 on promotion of employment and labour market institutions;

119) interest on securities issued by the Treasury and bonds issued by government entities in the section corresponding to the amount of the interest paid on the acquisition of such securities from the issuer;

120) compensation paid on the basis of the judgments of the Court and concluded contracts (agreements), the holders of the land included in the agricultural holding,: a) the establishment of easements, b), c) land reclamation damage agricultural crops and stand-as a result of carrying on such land, by entities entitled on the basis of separate provisions, investment on infrastructure construction of the transportation of crude oil and refined petroleum products and the construction of infrastructure facilities referred to in article 1. paragraph 143. 2 of the Act of 21 August 1997 on real estate economy (OJ 2010 No 102, item 651, with further amendments);

120A) salary received for the establishment of an easement of transmission within the meaning of civil law;

121) one-time appropriations unemployed person to take up the activities referred to in article 1. paragraph 46. 1 point 2 of the Act of 20 April 2004 on promotion of employment and labour market institutions;

122) contribution of a public body referred to in article 2. 2 section 5 of the Act on public-private partnerships, to have been received by the private partner and to the objectives set out in the contract for the public-private partnership, subject to the provisions of paragraph 2. 19;

123) (repealed);

124) to subsidize interest rates of loans applied on the basis of the Act of 8 September 2006. financial support from the families and others in acquiring their own flats (OJ of 2012. poz. 90);

125) the value of benefits in kind and other free benefits, calculated in accordance with article 7. 11 (1). 2-2b, received from the persons assigned to the tax group I and II within the meaning of the provisions on the inheritance tax and gift tax, subject to the provisions of paragraph 2. 20.

126) (repealed);

127) child support payments: a) for children who are under the age of 25 years of age, and children without regard to age, which, in accordance with the separate regulations shall receive an allowance (Appendix) or social disability care, b) for the benefit of other persons than those mentioned in point (a). and received on the basis of the judgment of the Court or a court settlement [16], to a height of not more than $ 700 per month;

128) benefits paid to unemployed persons socially useful work;

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

130) interest or discount from bonds issued by the Treasury and foreign markets, and income from the disposal for these bonds obtained by natural persons referred to in article 1. 3 paragraphs 1 and 2. 2A;

130A) interest or discount from the mortgage obtained by natural persons referred to in article 1. 3 paragraphs 1 and 2. 2A;

130b) interest or discount from bonds issued by the Bank Holding the national and foreign markets, used to finance the statutory purposes of the Bank's activities concerning the economic policy support Domestic Holdings of the Council of Ministers, the implementation of socio-economic programmes of the Government and local government and regional development, and income from the disposal for these bonds, obtained by the taxable persons referred to in article 1. 3 paragraphs 1 and 2. 2A;

131) for the revenue from the disposal of real estate and property rights referred to in article 1. 30e, at a rate that corresponds to the product of this income and expenditure incurred on your own housing in receipt of disposal for the real estate and property rights if from for disposal, not later than within a period of two years from the end of the tax year in which the fee was divestment, revenue from the sale of this real estate property rights or that was committed at their own housing; documented expenses incurred for this purpose account shall be taken of the amount of income for the disposal of real estate and property rights;

132) granted by national and international authorities and their offices, including the organizational units subordinate to or supervised by, and national, foreign and international organisations (institutions) and their bodies, awards: a) for outstanding achievement from the fields of science, culture and art, b) for human rights is in part transferred as a donation by taxpayers who have received these awards to implement the objectives of the institutions referred to in article 1. 4 of the Act on the activities of public interest, subject to the provisions of paragraph 2. 31;

133) termomodernizacyjna premium, the premium and the compensatory premium repair obtained under the Act of 21 November 2008 to promote refurbishment and repair (Journal of laws No. 223, item. 1459, 2009. No 157, item 1241, 2010 No. 76, item 493 and 2011 No. 106, item 622);

134) cash benefits received on the basis of the Act of 7 May 2009 to compensate the families of the victims of the collective libertarian instances in the years 1956-1989 (Journal of laws No. 91, item 741 and 2011 No. 106, item 622);

135) amount to be forgiven on the basis of the law of 19 June 2009 the State aid in the repayment of some housing loans granted to persons who have lost their job (OJ No 115, item 962);

136) payments for the implementation of projects financed from the programmes involving European funds, received from the Bank, with the exception of Domestic Farm payments received by contractors;

137) funds received by the participant of the project as the aid granted under the scheme financed with the participation of European funds, as referred to in the Act of 27 August 2009 public finances (OJ No 157, item 1240, with further amendments);

138) the amount of financial support granted on the basis of the Act of September 27, 2013, for State aid in the purchase of first homes by young people (OJ poz. 1304);

139) the amount of the reimbursement of the expenditure referred to in article 1. 20 paragraph 1. 1 of the law of 27 September 2013 for State aid in the purchase of first homes by young people;

140) the amount determined in accordance with article 3. paragraph 1 27f. 8-10;

141) the exemption from fees for the issue of a duplicate of the Charter a large family of eight family members on the basis of the Act of 5 December 2014, about the large family (OJ item 1863);

142) the amount of non-economic activities outside the commitments decommitted if the waiver of liability is related to insolvency proceedings;

143) amount to be forgiven on the basis of the Act of 9 October 2015 to support borrowers in financial difficulty who enlisted in a home loan (OJ poz. 1925).


1a. To temporary workers, within the meaning of other legislation, received from the employer-user shall apply paragraph 1. 1 point 11-11b, 13 and 16.

2. (repealed).

2A. (repealed).

3. (repealed).

4. (repealed).

5. (repealed).

5a. The relief referred to in paragraph 1. 1 section 63a, shall be taxable only in respect of income derived from the business within the zone.

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

5 c. in the event of the circumstances referred to in paragraph 1. 5b, the taxpayer is obliged to increase taxable income by an amount, in respect of which lost the right to relief, and in the event of an injury to its reduction of the amount-in settlement of the advance for the period of payment of the advance referred to in article 2. 44, in which it has lost that right, and when the loss of rights occurs in the last period of payment of the advance of the fiscal year, in the annual tax return.

5 (repealed).

6. (repealed).

7. the expenditure referred to in paragraph 1. 1, paragraph 36, incurred in respect of the conduct of school private placement within the meaning of the provisions of the education system if they are not included in cost of revenue, it shall be deemed to cover expenditure on: 1) purchase constituting fixed assets of teaching resources and other devices necessary for driving school;

2) expenditure relating to the organisation of Leisure holiday students, in part representing the staff remuneration and care manual, if it was not covered by the deposit.

8. (repealed).

9. (repealed).

10. (repealed).

11. (repealed).

12. (repealed).

13. the provision of paragraphs 1 and 2. 1, paragraph 16 (a). (b) apply if the benefits received are not included in cost of revenue and incurred: 1) in order to achieve income or 2) for the purpose of achieving the objectives of the Organization and agencies operating on the basis of separate laws, or 3) for organ (s) of the authority or State administration or local government and units subordinate to them or be supervised by, or 4) by persons with civil functions referred to in article 1. 13, point 5, in connection with the performance of these functions.

14. The relief referred to in paragraph 1. 1, point 19, shall apply to staff members whose place of residence is located outside the town, in the workplace, and the taxable person does not benefit from the revenue costs referred to in article 1. 22 paragraph 1. 2 paragraph 3 and 4.

15. The relief referred to in paragraph 1. 1 section 20, shall not apply to: 1) employee being held a business trip outside the Republic of Poland;

2) worker in connection with his stay beyond the borders of the Republic of Poland in order to participate in the armed conflict or to strengthen the forces of a Member State or States allied peacekeeping mission, action to prevent terrorist acts or their consequences, as well as in connection with the exercise of the powers of the observer in the peacekeeping missions of international organisations and multinational forces, as long as it receives the benefits exempt from tax under paragraph 2. 1, paragraph 83 or 83a;

3) obtained by a member of the foreign service.

16. (repealed).

17. (repealed).

18. (repealed).

19. The exemption referred to in paragraph 1. 1, paragraph 122, measures which are not subject to the reimbursement of expenditure incurred for the implementation of public tasks or project which is the subject of a public-private partnership agreement by the private partner or through it, and the funds allocated for the acquisition of shares (shares) in the company agreed to implement public-private partnership agreement.

20. The relief referred to in paragraph 1. 1, paragraph 125, shall not apply to benefits received on the basis of an employment relationship, working under contract or on a contractual basis underlying the acquisition revenue assigned to the sources referred to in article 2. 10 paragraph 1. 1 point 2.

21. (repealed).

22. (repealed).

23. The exemption referred to in paragraph 1. 1 point 6 and 6a, and in regard to winnings obtained in other than the Republic of Poland a Member State of the European Union or in another State belonging to the European economic area shall be subject to 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, by the tax authority to obtain tax information from the tax authority of the Member State on whose territory the sweepstakes, games or betting are organized and conducted.

24. The relief referred to in paragraph 1. 1, paragraph 46, shall not apply to income received in respect of the implementation of the project within the framework of the twinning agreement (contract twinningowej), concluded on the basis of Community law, according to which the implementing institution is an institution of the Polish public administration.

25. For expenditure incurred for the purposes referred to in paragraph 1. 1, paragraph 131, shall be considered: 1) expenditure incurred on the acquisition of residential building: a), parts thereof or participation in such a building, dwelling constituting a separate property or participate in such a place, as well as for the acquisition of the land or interest in land or the right of usufruct land or participate in this law, related to the building or premises, (b)) the acquisition of a cooperative ownership right to a dwelling or participate in this almost the right to single family house in cooperative or participate in such law, c) acquisition of land for the construction of a residential building or participating in such a matter, the rights of usufruct such land or participate in such law, including continuing the construction of a residential building, and the acquisition of other land or participate in the land rights of usufruct land or participate in such a law, if during the referred to in paragraph 1. 1, paragraph 131, ground this will change the destiny of the land for the construction of a residential building, d) the construction, development, superstructure, reconstruction or repair of your apartment building, its components or its own dwelling, e) development, superstructure, reconstruction or adaptation of their own residential building in delivery of uninhabited, its parts, its own place in delivery of uninhabited or in delivery of uninhabited premises is situated in a Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation;

2) expenditure incurred in: (a)) loan repayment (loan) and interest on this loan (loans) owed by the taxpayer before obtaining income for disposal referred to in article 2. 10 paragraph 1. 1, paragraph 8 (b). (a) to (c), for the purposes referred to in paragraph 1 (b)) the repayment of loan (loans) and interest on this loan (loans) owed by the taxpayer before obtaining income for disposal referred to in article 2. 10 paragraph 1. 1, paragraph 8 (b). (a) to (c), for the repayment of loan (loans), as referred to in point (a). and, c) repayment of each subsequent credit (loans) and interest on this loan (loans) owed by the taxpayer before obtaining income for disposal referred to in article 2. 10 paragraph 1. 1, paragraph 8 (b). (a) to (c), for the repayment of loan (loans), referred to in point (a). (a) or (b) is in the Bank or in the box office of the credit unions cooperative established in a Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation subject to the provisions of paragraph 2. 29 and 30;

3) value obtained for the disposal by way of conversion situated in a Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation: a) a residential building, a part thereof or participation in such a building, dwelling constituting a separate property or participate in such a place, or (b)) a cooperative ownership right to a dwelling, House in housing or participate in these rights, or c) land or participate in the land rights of usufruct land or participate in this almost for the construction of a residential building, including land or participate in the ground or the right of perpetual use of land or participate in this almost started the construction of a residential building, or (d)) of the ground, the ground or the rights of usufruct land or participate in this almost related to the building or premises referred to in point (a). a. 26. By its own building, premises or facility referred to in paragraph 1. 25 (1) (a). (d) and (e), building, premises or facility owned or co-owned by the taxpayer or to which the taxable person is entitled to ownership co-operative right to the premises, the right to a house in cooperative or participation in such rights.

27. In the case of expenditure on housing in other than the Republic of Poland a Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation, the relief referred to in paragraph 1. 1, paragraph 131, shall be subject to 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, by the tax authority to obtain tax information from the tax authority of the Member State on whose territory the taxable person incurs expenditure on housing.

28. the expenditure referred to in paragraph 1. 25, are not considered to be expenses incurred for: 1) the acquisition of land or participate in the land of the perpetual law land use or participate in such law, building, its part or participate in building, or 2) the construction, development, superstructure, reconstruction, conversion or renovation of a building or part thereof is intended for recreational purposes.


29. in the case of credit (loan), referred to in paragraph 1. 25 point 2 (a). (a) to (c), is part of the credit (loans) for the repayment of the well other than those referred to in those provisions of credit obligations (loans) to the taxpayer for expenses incurred for the purposes referred to in paragraph 1. 1, paragraph 131, it is believed the expenses payable to repay credit (loans) referred to in paragraph 1. 25 point 2 (a) and (c), and interest paid from that part of the credit (loans), which on a pro rata basis for repayment of the credit (loans), referred to in paragraph 1. 25 point 2 (a). (a) to (c).

30. the provision of paragraphs 1 and 2. 1, paragraph 131 shall not apply to that part of the expenditure referred to in paragraph 1. 25 paragraph 2, that the taxpayer has included taking advantage of tax, within the meaning of the tax code, income tax and to that part of the expenditure referred to in paragraph 1. 25 point 2, that have been financed expenditure referred to in paragraph 1. 25 paragraph 1, taken into account by the taxable person benefiting from tax, within the meaning of the tax code, income tax.

31. The relief referred to in paragraph 1. 1, paragraph 132, apply if: 1) the amount of the award given to the institution which meets the objectives referred to in article 1. 4 of the Act on public benefit activities, is documented proof of payment on bank account of his/her institution, and, in the case of a non-monetary prize document, which shows the value of the prizes given and a statement of his/her institution of its adoption;

2) referred to in paragraph 1, was passed by the closing date for submission of the tax return referred to in article 2. paragraph 45. 1, compound interest for the tax year in which the award was received.

32. The relief referred to in paragraph 1. 1, paragraph 136, shall not apply to income referred to in article 1. 12 paragraph 1. 1.33. By occupational pension schemes are understood to be occupational pension schemes set up and operating on the basis of the provisions relating to the field of occupational pension schemes in force in the Member States of the European Union or in the other Member States belonging to the European economic area or the Swiss Confederation.

34. a person referred to in paragraph 1. 1 paragraph 117a shall submit a written statement of service providers to authorise and getting social assistance benefits or family allowances, on the principles set out, respectively, in the provisions on social assistance and family benefits regulations, giving your name, address, social security number and the number of the decision, on the basis of which the person gets the benefit of social assistance or child benefit.

35. [17] the exemption referred to in paragraph 1. 1, point 23 c, shall apply subject to the lodging of a tax authority, as referred to in article 1. paragraph 45. 1B, not later than the date referred to in article 10. paragraph 45. 1, a certificate or certificates referred to in article 1. 85 of the law of August 5, 2015 about working at sea (OJ item 1569).



Chapter 4 the cost of obtaining revenue Article. 22. [the cost of obtaining revenue] 1. Revenue costs are the costs incurred in order to achieve income or preserve or safeguard revenue streams, with the exception of the costs referred to in article 1. 23.1a. (repealed).

1B. Costs are deductible expenses incurred by the employer to ensure the proper implementation of the occupational pension scheme within the meaning of the provisions on occupational pension schemes.

1 c. with employers who are shareholders of the occupational pension companies to generate revenue costs are: 1) the expenses to cover the cost of employee pension societies activities;

2) fees charged by the Financial Supervisory Commission, referred to in the rules on the organisation and functioning of the pension funds.

(d) in the case of disposal for things or rights obtained free of charge, or partly in return for payment, as well as other free or partially paid benefits in respect of which, in accordance with article 4. 11 (1). 2-2b, was determined, as well as revenue in the case of disposal for things, rights or other benefits which are the subject of the implementation of the benefits in kind referred to in article 2. 14 paragraph 1. 2E and 2f, the cost of obtaining revenue from them for disposal, taking account of the update made in accordance with separate regulations, is 1), the value of revenue specified pursuant to article 16. 11 (1). 2 and 2a or 2) the value of revenue specified pursuant to article 16. 11 (1). 2B plus expenditure on acquisition of partly paid things or rights or other benefits, or 3) the equivalent of receivables (receivables) governed by by non-monetary benefits (in kind), as referred to in article 1. 14 paragraph 1. 2E and 2f, less accrued in connection with the transfer of the non-monetary benefits goods and services tax is reduced by the sum of the depreciation referred to in article 1. 22 h of paragraph 1. 1 point 1.

1da. In the case referred to in paragraph 1. 1 d, point 3, article 2. 23 paragraph 1. 1, paragraph 43 (b). (a) shall apply mutatis mutandis.

1E. For which shares (shares) in the company or cooperative contributions in Exchange for a contribution in kind in a form other than the company or its organised part-on the day of entry of such shares (shares), contributions-shall be deductible, as referred to in article 1. 17. 1 point 9 or 9a: 1) the initial value of the item, updated in accordance with the separate provisions, reduced by the amount of made before bringing the contribution of the depreciation referred to in article 1. 22 h of paragraph 1. 1, paragraph 1, if the subject of the contribution in kind of fixed assets or intangible assets;

2) values: a), determined in accordance with article 3. 17. 1 point 9 or 9a-if the subject of the contribution are shares (stocks) or covered by contributions in Exchange for a contribution in kind in a form other than the company or its organised part b), determined in accordance with article 3. 23 paragraph 1. 1, paragraph 38, where shares (shares) in the company or in the contributions of cooperatives, which are paid in the form of a non-monetary contribution, not covered in Exchange for a contribution in kind, c) determined in accordance with paragraph 5. 1F, where shares (shares) in the company or in the contributions of cooperatives, which are paid in the form of a non-monetary contribution, were covered in Exchange for a contribution in kind in the form of an undertaking or of part of the non-monetary contribution if the subject is organised are the shares (shares) in the company or in the contributions of the cooperative;

3) actually incurred, the cost of non-revenue, expenditure on the purchase or manufacture other than those mentioned in points 1 and 2 of the taxpayer's assets, if the subject of a non-monetary contribution shall be those other ingredients;

4) expenditure on the purchase or manufacture of the asset, the cost of non-deductible in any form, or the initial value of such asset less the sum made from the asset depreciation, if this component has been received by the taxpayer in connection with the liquidation of the company is not a legal person or an instance of such company;

5) accepted for tax purposes the value of the assets, resulting from the books, records and the list referred to in article 1. 24 paragraph 1. 3A. paragraph 24A. 1, on the day of entry of the shares (shares), no higher than their value, determined in accordance with article 4. 17. 1 point 9 or 9a, from the date of taking-where shares (shares) shall be paid in the form of contributions in kind have been covered by the following transformations of an entrepreneur who is a natural person in a capital company.

1F. in the case of divestiture for shares (shares) in the company in Exchange for a monetary contribution covered, dispose of those shares (shares), the cost of obtaining revenue shall be: 1) determined in accordance with article 3. 17. 1 point 9 or 9a-if these shares (shares) have been covered in Exchange for a monetary contribution in a form other than the company or its organized part, including for the contribution in the form of komercjalizowanej of intellectual property;

2) accepted for tax purposes the value of the components of an undertaking or of an organized part of the books and records referred to in article 1. paragraph 24A. 1, specified on the day of entry of such shares (shares), not more than the value of these shares (shares) of their cover, determined in accordance with article 3. 17. 1 point 9 or 9a.

1 g in the case of disposal of shares (shares) as a result of the Division referred to in article 2. 24 paragraph 1. 5 point 7, deductible from for the disposal of shares (shares) in the acquiring company or the new company is their nominal value is determined on the day of registration of the increase of the share capital of the acquiring company, or on the day of registration of companies newly combined.

1 h in the case of a tenancy agreement or lease of things or property rights and contracts of a similar nature, if the landlord or lessor has moved to a third party claims arising out of charges arising from such agreements, and these agreements between the parties do not expire, revenue costs the lessor or the lessor includes paid third party discount or rewards.

1. where the taxable person in connection with obejmowaniem shares (shares) in Exchange for a contribution in kind suffered expenses related to taking those shares (shares), then these expenses increase the cost of obtaining revenue referred to in paragraph 1. 1E.


1j. For private partner specified in the contract for public-private partnerships, within the meaning of the law on public-private partnerships, in the case of unpaid transfer on behalf of a public body or other entity referred to in article 2. 11 (1). 2 of this Act, the ownership of the fixed assets or intangible assets within the time limit referred to in this agreement, deductible is the initial value of fixed assets or intangible assets, reduced by the sum of the depreciation referred to in article 1. 22 h of paragraph 1. 1 point 1.

1. in the case of acquisition of an undertaking or of an organized part of the non-monetary contribution by (contribution), the value of individual assets, included in an undertaking or of an organized part of shall be: 1) of initial value, specified in the records of fixed assets and intangible entity contributing, in the case of the components included in the fixed assets or intangible assets;

2) accepted for tax purposes and the resulting tax books contributing entity at the date of acquisition, in the case of the other ingredients.

1 l in the case of disposal of assets constituting the firm or its organised part of the acquired in the manner referred to in paragraph 1. 1 k, the cost of obtaining revenue shall be referred to in that provision, the less made from those ingredients in depreciation.

: 13. in the case of divestiture for shares (shares) of the company created from an entrepreneur who is a natural person in a capital company, the cost of the deductible is determined at the date of disposal of such shares (shares) of accepted for tax purposes the value of the assets, resulting from the books, records and the list referred to in article 1. 24 paragraph 1. 3A. paragraph 24A. 1, specified on the day of entry of such shares (shares), no higher than their nominal value of entry.

in the case of 1 m for the disposal of shares in the company and capital securities, redemption by the issuer of the securities or redemption (redemption) titles of participation in equity funds, as well as a return of contributions or cooperative shares, acquired by the taxpayer by way of inheritance, the costs of obtaining income are expenditures incurred by the testator to cover or acquiring these shares in the company and capital securities, shares or contributions in cooperative as well as to purchase these titles participate in equity funds.

1N. Where a taxable person as referred to in article 1. 3 paragraphs 1 and 2. 2A, economic activity on the territory of the Republic of Poland by a foreign company, the value of individual assets in the foreign establishment is determined, subject to the provisions of paragraph 2. 1, in the amount approved for tax purposes and the resulting sales tax books of the taxpayer, not included in the cost of any kind. The provision of paragraph 1. 1 l shall apply mutatis mutandis.

1O. Business expenses by virtue of shares (shares) in the capital of the company in Exchange for a contribution in kind in the form of intellectual property komercjalizowanej by the komercjalizujący entity, shall be defined according to the current status on the day of the non-monetary contribution in the form of komercjalizowanej of intellectual property, using a recipe article. 22 paragraph 1. 1E point 1 or 3, and paragraphs 1 and 2. 1.1 p. The costs of obtaining income, taking into account paragraph 3. 8, there are also the costs incurred by the employer, provided that they have been financed from company welfare fund: 1) on the creation of a nursery school, the children's Club share share share or nursery;

2): a) the conduct of company share the children's Club or nursery school, kindergarten, to the amount of the share capital not exceeding a month for each child of a worker referred to in article 2. paragraph 1 27f. 1:-attending nursery school or children's Club – the amount of 400 zł, is attending kindergarten-the amount of $ 200, b) funding employee expenses, up to the amount not exceeding the amount of the expenditure incurred and documented by an employee relating to: – taking the child care worker by the daily guardian or attendance of the child to the nursery or children's Club, no more than $ 400 per month for each child, as referred to in article 1. paragraph 1 27f. 1-attendance of the child to the nursery, not more than $ 200 a month for each child, as referred to in article 1. paragraph 1 27f. 1.1q. By the cost of the creation of a nursery school, the children's Club or company company company nursery referred to in paragraph 1. 1 p 1, means the costs incurred to obtain entry to the appropriate registry in terms of fulfilment of the conditions required to create a nursery school, the children's Club or kindergarten, including the necessary costs of acquisition of fixed assets and intangible assets or produce their own fixed assets, rebuilding, expansion, restoration, adaptation, modernisation, repair of fixed assets or acquisition of other assets, as well as the costs of fixed assets and intangible assets or other assets incurred after obtaining an entry in the appropriate register.

1R by the costs of nursery school, the children's Club or company company company nursery referred to in paragraph 1. 1 p, point 2 (a). and, also in return for payment by the employer to the acquisition of services ensuring the child worker referred to in article 2. paragraph 1 27f. 1, nursery care, the children's Club or kindergarten.

2. the costs of obtaining revenues from the business relationship, the employment relationship, a cooperative working relationship, and working under contract: 1) are 111 zł 25 gr per month, and for the fiscal year no more than £ 1335, where a taxable person receives income from one business relationship, employment, the employment relationship is cooperative and work under contract;

2) may not exceed a total of $ 2002 05 gr for the tax year, where a taxable person receives income at the same time in respect of more than one business relationship, employment, the employment relationship is cooperative and work under contract;

3) are $ 139 a month and year for gr 6 tax total no more than $ 1668 72 gr, where the place of permanent or temporary residence of the taxpayer is located outside the town, in the workplace, and the taxable person does not get the expatriation allowance;

4) may not exceed a total of 2502 £ 56 gr for the tax year, where a taxable person receives income at the same time in respect of more than one business relationship, employment, the employment relationship is cooperative and work under contract, and permanent or temporary place of residence of the taxpayer is located outside the town, in the workplace, and the taxable person does not get the expatriation allowance.

2A. (repealed).

3. If a taxable person shall bear the costs of obtaining revenues from the sources from which income is taxable, and costs associated with revenue from other sources, and it is not possible to determine costs per individual source, these costs shall be determined in such a relation in which they remain income from these sources in the total amount of revenue.

3A. The principle referred to in paragraph 1. 3, shall also apply in the case where part of the proceeds from the same source income is taxable, and the part is free from taxation, with the exception of the revenue sources referred to in article 1. 10 paragraph 1. 1 points 1 and 2.

4. Cost of obtaining revenues are deducted only in the tax year in which they are incurred, subject to the provisions of paragraph 2. 5, 6 and 10.

5. On the taxpayers engaged in the accounts revenue expenses directly associated with revenues, incurred in the prior fiscal year and the fiscal year, are potrącalne in this fiscal year, in which he achieved the corresponding income, subject to the provisions of paragraph 2. 5a and 5b.

5a. income expenses directly related to the revenue relating to the income tax year and paid at the end of this fiscal year to: 1) draw up the financial statements, in accordance with the separate rules, but not later than the expiry of the deadline to submit testimony, if taxpayers are required to draw up such a report, or 2) submission of evidence no later than the closing date specified to make this testimony If taxpayers in accordance with separate regulations are not required for the preparation of the financial statements, are potrącalne in the tax year in which it reached were the corresponding revenues.

5b. income expenses directly related to the revenue relating to the income tax year and incurred after the date referred to in paragraph 1. 5A paragraph 1 or paragraph 2, are potrącalne in the tax year following the year for which the financial statements shall be drawn up or return is lodged.

5 c. income expenses, other than the costs directly related to the income, there are potrącalne on the date it is incurred. If these costs relate to the period in excess of the tax year, and it is not possible to determine what proportion of the applicable tax year, in this case, are the cost of obtaining revenue in proportion to the length of the periods to which they relate.

5 per day to bear the cost of the deductible, subject to the provisions of paragraph 2. 5E, 6ba, 6bb and 7b, believed to be the day on which the cost included in the accounts of (posted) on the basis of the received invoice (Bill), or day, which included the cost on the basis of the other evidence in the absence of an invoice (Bill), except when this would included as costs of passive accruals or reserves costs.


5E. the costs of desisted investments are potrącalne at the date of disposal of investments or their liquidation.

6. the rules referred to in paragraph 1. 5-5 c, subject to the provisions of paragraph 2. 6B, also apply to taxable persons leading the book tax revenues and expenses, provided that in each fiscal year, these books will be carried out in such a way as to isolate the cost of revenue related only to this fiscal year.

6a. For the purpose of determining the values used in the non-agricultural economic activities or in special departments of agricultural production materials and materials from their own crop production or animal and its own forest management shall apply mutatis mutandis article. 11 (1). 2.6b. Per day charges revenue in the case of taxable persons referred to in paragraph 1. 6, subject to the provisions of paragraph 2. 5E, 6ba, 6bb and 7b shall be considered the day of the invoice (Bill) or other proof which is the basis for entry (recognition) of the cost.

6BA. Charges of the titles referred to in article 1. 12 paragraph 1. 1 and 6, and cash benefits paid by the social insurance company work are a cost of obtaining revenue in a month, for which they are due, provided that they are paid or made available by the date resulting from the provisions of labour law, contract or other legal relationship linking page. In the event of failure to observe the duty ago article 12 shall apply. 23 paragraph 1. 1, paragraph 55.

6bb. Contributions in respect of the claims referred to in paragraph 1. 6BA, referred to in the Act of 13 October 1998 on the social security system (OJ of 2009 No 205, poz. 1585, as amended), in part financed by the payer contributions, contributions to the Labour Fund and the Fund of guaranteed employee benefits, subject to article 22. 23 paragraph 1. 1, paragraph 37, represent the cost of obtaining revenue in a month, for which these duties are due, provided that the contributions will be paid: 1) in respect of claims paid or placed at the disposal of a month for which are due-within resulting from separate regulations;

2) in respect of claims paid or placed at the disposal of the next month, due to the provisions of labour law, contract or other legal relationship linking, not later than the 15th day of that month.

In the case of failure this term to the contributions of these article 2(3) applies. 23 paragraph 1. 1 point 55a. 3D. 6 c. The cost of obtaining income for disposal referred to in article 2. 10 paragraph 1. 1, paragraph 8 (b). (a) to (c), subject to the provisions of paragraph 2. 6 d, represent the documented costs of acquisition or manufacturing costs documented, plus documented expenditure that increased the value of things and property rights, made during their tenure.

6 d. For the cost of obtaining income for disposal referred to in article 2. 10 paragraph 1. 1, paragraph 8 (b). (a) to (c), acquired by way of inheritance, gifts or other free way is considered documented expenditure that increased the value of things and property rights, made at the time of their possession and the amount paid in inheritance tax and gifts in this part, in which the value of the transferred goods or laws adopted for the inheritance and gift tax corresponds to the total value of goods and property rights passed to the inheritance and gift tax.

6E. the amount of the expenditure referred to in paragraph 1. 6 c and 6 d, shall be determined on the basis of VAT invoices within the meaning of the provisions on value added tax on goods and services and documents bear administrative fees.

6f. Costs of acquisition or manufacturing costs, referred to in paragraph 1. 6 c are increased annually, starting from the year following the year in which the acquisition or construction of goods or property rights, for the year preceding the tax year in which their disposal, to the extent corresponding to that increase in the prices of consumer goods and services during the first three quarters of the fiscal year compared to the same period last year, ogłaszanemu by the President of the Central Statistical Office in the official journal of the Republic of Poland "Polish Monitor."

7. (repealed).

7A. (repealed).

7B. Development costs can be included in the cost of revenue: 1) the month in which they are incurred, or starting this month in equal parts during a period of not more than 12 months, or 2) at one time in the tax year in which they were completed, or 3) by depreciation made in accordance with article 4. 22 m paragraph 3. 1 pt 3 from intangible assets referred to in article 1. 22B paragraph 1. 2 (2).

7 c [18] where the correction of the cost of obtaining income, including depreciation, accounting error is not caused by or other obvious omyłką, the adjustment shall be made by reducing or increasing the revenue costs incurred during the billing period in which the credit memo was received or, in the absence of other evidence, the reasons for the correction.

7 d [19] if, in the period referred to in paragraph 1. 7 c, the taxpayer did not suffer the costs of obtaining income or the amount of the costs incurred to obtain revenue is less than the amount of the reduction, the taxpayer is obliged to increase the amount of income you have not reduced the cost of obtaining revenue.

7E. [20] the provisions of paragraph 1. 7 c and 7 d shall not apply to the adjustment cost of revenue to whom article 4(2) applies. 5, and if the correction relates to cost of revenue related to tax obligation that is statute-barred.

7F. [21] where the correction referred to in paragraph 1. 7 c, followed by elimination of non-agricultural economic activities, elimination of special departments of agricultural production or change the form of taxation on a flat-rate form of taxation referred to in the Act on flat-rate income tax Act, or the Act of August 24, 2006 tonażowym tax, or change the rules for determining the income in respect of the special departments of agricultural production, reduce or increase the cost of revenue shall be carried out in the last billing period before the winding-up of non-agricultural economic activities or special departments of agricultural production , changing the form of taxation or a change of the rules for determining the income in respect of the special departments of agricultural production.

8. Cost of revenue are copies from the consumption of fixed capital and intangible assets (depreciation) made only in accordance with article 4. 22A-22 °, taking into account article 9. 23.8a. In the case of disposal by the company for non-legal person things and rights which are the subject of the contribution to the company for deductible shall be considered: 1) initial value adopted by the company in the register of fixed assets and intangible assets, as determined in accordance with article 4. 22g paragraph 1. 1 point 4, minus the sum of the depreciation-if these things or rights are classified as fixed assets or intangible assets of the company;

2) the value of the expenditure incurred on the acquisition or production of the subject of the contribution of non-deductible costs in any form-if these things or rights were not classified as fixed assets or intangible assets of the company.

9. Cost of obtaining certain revenue shall be: 1) pay the creators for the transfer of ownership of the invention, the topographies of integrated circuit, utility model, industrial design, trade mark or design decorative – at the rate of 50% of the income obtained, subject to the provisions of paragraph 2. 9A;

2) in respect of a licence fee for the transfer of the right of use of the invention, the topographies of integrated circuit, utility model, industrial design, trade mark or design decorative, received in the first year of the licenses from the first unit, which includes the license agreement – at the rate of 50% of the revenue obtained, subject to the provisions of paragraph 2. 9A;

3) for use by the creators of the copyright and the related rights of performers, as defined in separate regulations, or dispose of their intellectual property rights – at the rate of 50% of the income obtained, subject to the provisions of paragraph 2. 9A, except that these costs be calculated from income minus deducted by the payer in a given month, contributions to the pension scheme and to sickness insurance, referred to in article 1. 26 (1). 1 point 2 (a). (b) which are the basis of the dimension represents the reverse;

3A) (repealed);

4) of the titles referred to in article 1. 13 points 2, 4, 6 and 8-20% of the income obtained, except that these costs be calculated from income minus deducted by the payer in a given month, contributions to the pension scheme and to sickness insurance, referred to in article 1. 26 (1). 1 point 2 (a). (b) which are the basis of the dimension represents the reverse;

5) of the titles referred to in article 1. 13 points 5, 7 and 9 at the rate referred to in paragraph 1. 2, paragraph 1, (a) if the taxable person the same type of income is obtained from more than one entity, or from the same entity, but for a couple of legal relations, referred to in paragraph 1. 2 paragraph 2;

6) from other sources, as referred to in article 1. 10 paragraph 1. 1 point 9, obtained on the basis of the contract to which they apply the provisions of civil law relating to contract or work-20% of the income obtained, except that these costs be calculated from income minus deducted by the payer or paid by a taxable person in a given month, contributions to the pension scheme and to sickness insurance, referred to in article 1. 26 (1). 1 point 2 (a). (b) that the basis of the dimension is the reverse.

9A. In the tax year total costs revenues referred to in paragraph 1. 9 point 1 to 3, shall not exceed 1⁄2 amount representing the upper limit of the first compartment of the tax scale referred to in article 14(2). 27 paragraph 1. 1.


10. If the taxable person proves that the cost of obtaining revenue were higher than that resulting from the application of the standard rate referred to in paragraph 1. 9, points 1-4 and section 6, costs shall be in the amount of the costs actually incurred. The provisions of paragraph 1. 5. 5A point 2 shall apply mutatis mutandis.

10A. the provision of paragraphs 1 and 2. 10 shall also apply if the taxable person proves that fiscal year total costs revenues referred to in paragraph 1. 9 PTS 1-3, were higher than the amount referred to in paragraph 1. 9A. 11. If the annual revenue costs referred to in paragraph 1. 2, are lower than the expenditure on the establishment or establishments bus transportation, rail, ferry, or public transport, in the annual tax bill, these costs may be adopted by the employee or by the payer of the employee in the amount of the expenditure actually incurred, documented only nominal regular tickets.

11A. (repealed).

12. Income referred to in article 1. 14 do not apply to the cost of obtaining revenue referred to in paragraph 1. 9.13. The provisions of paragraph 1. 2 points 3 and 4 as well as paragraphs 1 and 2. 11 do not apply where an employee receives a refund to the workplace, except when costs have been returned to the taxable income.

Article. 22A. [depreciation] 1. Are subject to depreciation, subject to article 22. 22 c, owned or co-owned by the taxpayer acquired or produced in-house, complete and fit for use on the day of acceptance of the use of: 1) structures, buildings and offices are separate property, 2) machines, equipment and means of transport, 3) other items of the expected period of use greater than one year, used by a taxable person for the purposes associated with it an economic activity or put into use on the basis of a lease , lease or contract referred to in article 1. 23A (1), known as fixed assets.

2. shall also be subject to Depreciation, subject to article 22. 22 c, regardless of the expected period of use: 1) adopted the use of foreign investment in fixed assets, hereinafter referred to as "foreign investment in fixed assets", 2) buildings and facilities built on someone else's ground, 3) assets, referred to in paragraph 1. 1, which are not ownership or co-ownership of the taxpayer, used by him for the purposes related to the activity carried out on the basis of an agreement referred to in article 1. 23A (1), concluded with the owner or joint owners of these components, if in accordance with the provisions of chapter 4a depreciation shall be carried out using-also known as fixed assets, 4) maritime transport fleet under construction (Sic 30.11).

Article. 22B. [depreciation] 1. Are subject to depreciation, subject to article 22. 22 c, acquired suitable for economic use on the day of acceptance of the use of: 1) credit unions the right to ownership of a dwelling, 2) cooperative right to commercial premises, 3) the right to a house in housing, 4) copyright or related proprietary rights), 6) the rights referred to in the Act of 30 June 2000-industrial property Law (Journal of laws of 2003 No. 119 , item. 1117, as amended. d.), 7) the value of which is equivalent to the information associated with the knowledge in the field of industrial, commercial, scientific or (know-how) is about the estimated period of use greater than one year, used by a taxable person for the purposes associated with it an economic activity or cast by him to use on the basis of the license agreement (sublicense), rental agreement, lease or contract referred to in article 1. 23A (1), hereinafter referred to the values and legal researchers.

2. shall also be subject to Depreciation, subject to article 22. 22 c, regardless of the expected period of use: 1) the value of the company if this value resulted from the acquisition of an undertaking or of part of the organised by: a) to buy, b) for admission to the use and depreciation, in accordance with the provisions of chapter 4a, shall be made using a, 2) development costs of the completed result that can be used for the purpose of economic activity of the taxable person, if: a the product or manufacturing technology) are fixed and on their development costs reliably determined, and (b)) the suitability of the technical product or technology by the taxpayer properly documented and, on this basis, the taxpayer decided to manufacture those products or the use of technology, and (c)) with documentation on the development, it appears that the development costs will be covered by the expected proceeds from the sale of these products or the application of technology, 3) assets, referred to in paragraph 1. 1, which are not ownership or co-ownership of the taxpayer, used by him for the purposes related to the activity carried out on the basis of an agreement referred to in article 1. 23A (1), concluded with the owner or joint owners, or eligible to use these values, if in accordance with the provisions of chapter 4a depreciation shall be carried out using-also called non-values and legislation.

Article. 22 c [Things and rights not subject to depreciation] are not subject to Depreciation) land and right of perpetual use of land, 2) residential buildings along with the cranes or residential, for business or leased or rented on the basis of the agreement, if the taxpayer does not take a decision about their amortyzowaniu, 3) works of art and Museum exhibits, 4) the value of the company, if this was in any way other than as referred to in article. 22B paragraph 1. 2, points 1, 5) the types of assets that are not used as a result of the suspension of the exercise of an economic activity on the basis of the provisions of the freedom of economic activity or cessation of activities in which these components were used; in this case, these components are not subject to depreciation from the month following the month in which the suspended or ceased this activity is called up fixed assets or intangible assets and legal values.

Article. 22d. [the possibility of withdrawal from the depreciation] 1. Taxpayers may not make the depreciation of the assets referred to in article 1. 22A and 22b, the initial value of which, determined in accordance with article 4. 22g not exceed 3500 zł; expenditure incurred in their acquisition are the cost of obtaining revenue in the month of putting them to use.

2. Assets referred to in article 1. 22A-22 c, with the exception of the components referred to in paragraph 1. 1 shall be entered in the records of fixed assets and intangible assets in accordance with article 4. 22N, the latest in a month of their transfer to the use. Later date of introduction shall be deemed to be disclosure of the asset or intangible and legal values referred to in article 1. 22 h of paragraph 1. 1 point 4.

Article. 22e. [the acquisition or construction of in-house assets with an initial value of more than 3 500 zł] 1. If taxpayers will acquire or produce themselves the assets listed in article 1. 22A paragraph 2. 1. 22B paragraph 1. 1, with an initial value of more than $ 3500, and due to the anticipated period of use is equal to or shorter than one year are not complete them to fixed assets or intangible assets, and the actual period of use exceeds the year taxpayers shall, in the first month following the month in which the year ended: 1) include these components to fixed assets or intangible assets by adopting them to register in the purchase price or cost;

2) reduce the cost of obtaining revenue for the difference between the purchase price or production cost and the amount of depreciation per period of their current use, calculated for fixed assets using depreciation rates referred to in the list of annual rates of depreciation, annex No. 1 to the Act, hereinafter referred to "the list of rates of depreciation", and for intangible assets by applying the rules referred to in article 1. 22 m;

3) apply depreciation rates referred to in paragraph 2, for the whole period of making depreciation;

4) deposit no later than 20th of this month, to the tax office the amount of interest accrued from the date of inclusion in the cost of revenue expenditure for the acquisition or construction of in-house assets until the date on which the period of use has exceeded one year, the amount of interest accrued and demonstrate in testimony, referred to in article 1. paragraph 45. 1 or 1a, point 2; interest on the difference referred to in paragraph 2, shall be calculated according to the rate of interest on arrears of tax arrears in force on asset allocation to fixed assets or intangible assets.

2. the provisions of paragraphs 1 and 2. 1 shall apply mutatis mutandis in the case of inclusion of the expenditure for the acquisition or construction of in-house assets with an initial value of more than $ 3500 deductible costs and then pass these components to fixed assets or intangible assets before the end of the year from the date of their acquisition or manufacture; in this case, the interest charge for the day pass them to fixed assets or intangible assets.

3. If the difference referred to in paragraph 1. 1 section 2 is higher than the cost of a given month, unsettled the excess cost of reduced costs in the next few months.

Article. 22F [depreciation] 1. Taxpayers, with the exception of those who due to the announced bankruptcy do not lead a business, the depreciation of the value of the initial fixed assets and intangible assets referred to in article 1. 22A paragraph 2. 1 and paragraph 2. 2 points 1-3 and in article 3. 22B.


2. taxable persons who are ship owners, with the exception of those who due to the announced bankruptcy do not lead a business, can make the depreciation of their maritime transport rolling stock ordered under construction, as referred to in article 1. 22A paragraph 2. 2 point 4.

3. Depreciation shall be carried out in accordance with article 4. 22 h-22 m, where the initial value of the asset or intangible values at the date of adoption and legal to use is higher than the $ 3500. In the case where the initial value is equal to or less than $ 3500, taxpayers, subject to article 22. paragraphs 22d. 1, can make the depreciation in accordance with article 4. 22 h-22 m, or once-a month of putting to use this asset or intangible and legal values, or in the next month.

4. If only part of the real estate, including residential building or dwelling, is used to conduct business or rented or wydzierżawiana-depreciation shall be determined from the initial value of the property, building or place corresponding to the ratio of useful floor area is used for doing business, rented or wydzierżawianej to the total usable area of the real estate, building or premises.

5. Depreciation of fixed assets and intangible assets, which have been przewłaszczone in order to secure receivables, including loans or credit, the current owner, in that the borrower or the borrower.

Article. 22g. [initial value of fixed assets and intangible] 1. For the initial value of fixed assets and intangible assets, taking into account paragraph 3. 2-18, shall be considered: 1) if the acquisition price is paid their acquisition;

1A) in the case of partly for the acquisition-cost of acquisition plus the value of the revenue referred to in article 1. 11 (1). 2B;

2) in the case of manufacture in-house-production cost;

3) in the event of an acquisition by way of inheritance, gifts or other free-market value of the acquisition, unless the contract of donation or free transfer agreement specifies this value at a lower height;

4) in the event of purchase in the form of a non-monetary contribution (contribution) to the company of a non-legal person: a) the starting value, from which were depreciation-if the contribution was depreciated, b) expenditure incurred for the acquisition or construction of course, counted the cost of revenue in any form-if the subject of the contribution was not depreciated, c) to the value specified in accordance with article 4. 19-if you determine expenditure for the acquisition or construction of the subject of the contribution by the contributing partner, which is a natural person, is impossible and the subject of the contribution was not used by the appellant's contribution to the business, excluding intangible assets produced by a partner on their own;

5) in the event of receiving in connection with the liquidation of a company or legal person, subject to the provisions of paragraph 2. 14B, determined by the taxable value of each of the fixed assets and intangibles, not higher, however, since their market value;

6) in the case of acquisition of referred to in article 2. 14 paragraph 1. 2E-value claims (claims) covered by as a result of the implementation of the benefits in kind referred to in that provision; the provision of paragraph 1. 3 shall apply accordingly.

7) if the taxable person referred to in article 2. 3 paragraphs 1 and 2. 2A, economic activity on the territory of the Republic of Poland by a foreign company is the value referred to in article 14(2). 22 paragraph 1. 1N, not higher, however, since the market value of the asset.

1a. Paragraph 1 shall not preclude. 1 point 4 (b). (a) and (b) shall apply mutatis mutandis in the case as regards asset in the form of a non-monetary contribution (contribution) to the company of a non-legal person by a shareholder that this component has received following the liquidation of companies of a non-legal person or come up with such a company.

2. The starting value of the company is the positive difference between the purchase price of an undertaking or of part of the organised, fixed in accordance with paragraph 1. 3 and 5, and the market value of the assets included in the purchased, adopted for use in return for payment or to a company which is not a legal person or an organised part of, respectively, for admission to the use or bringing into the company.

3. the purchase price shall be deemed to amount due to the vendor, plus the costs associated with the purchase of accrued to the date of transfer of the asset or intangible values and legal to use, and in particular the costs of transport, loading and unloading, insurance, by the way, mount, install and run programs and computer systems, tax, charges and other, interest, commissions, and net of tax on goods and services except where in accordance with separate provisions of goods and services tax is not a tax or a taxable person is not entitled to reduce the amount of tax payable on sales tax receivable or return the difference of the tax within the meaning of the law on tax on goods and services. In the case of the import of the purchase price includes the duty and excise duty on the import of assets.

4. the cost of manufacture is believed to value, purchase price, used to produce fixed assets: tangible fixed assets and used foreign services, salary costs for the work along with derivatives and other costs are classified as manufactured values of fixed assets. The cost does not include the value of their work to the taxpayer, his spouse and minor children, overheads, sales costs and other operating costs and financial costs of the operation, in particular the interest on loans (credits) and commissions, excluding interest and charges accrued to the date of the fixed asset to use.

5. The purchase price referred to in paragraph 1. 3, and the cost of manufacture, referred to in paragraph 1. 4, adjusted for exchange-rate differences, accrued to the date of transfer to the use of the asset or intangible values and legal.

6. The starting value of the assets acquired in the manner set out in paragraph 1. 1 paragraphs 3-5, installation, shall be increased by the expenses incurred for their installation.

7. The value of the initial investment in fixed assets and the buildings and structures built on foreign ground shall be determined by applying the appropriate paragraph. 3-5.

8. Where it is not possible to determine the cost of fixed assets or parts thereof, acquired by the taxpayer before the date of the founding of the records or the drawing up of the list referred to in article 1. 22N, the seed value of these measures shall be that resulting from the valuation made by a taxable person, taking into account the market prices of fixed assets of the same kind of December of the year preceding the year of the founding of the records or the drawing up of the list and the State and their degree of wear and tear.

9. If the taxpayer cannot establish the cost referred to in paragraph 1. 4, the initial value of fixed assets shall be defined taking into account market prices referred to in paragraph 1. 8, by the expert appointed by the taxpayer.

10. taxable persons may set the starting value of residential buildings or dwellings: rented, is currently expanding or being used by the owner to the objectives pursued by it business, taking in each fiscal year a value representing the product of square meters of rented, wydzierżawianej or used by the owner of the building or premises the usable area and the amount of $ 988, for surface use area shall be deemed accepted for purposes of property tax.

11. If the asset is a property of the taxpayer, the initial value of this component shall be determined in such a proportion of its value, in which the taxpayer's share remains in the ownership of the asset; This rule does not apply to the assets forming the commonality of property of the spouses, unless the spouses make use of the property in the business separately.

12. in the event of a change of its legal form, as well as the connection or sharing entities made pursuant to separate provisions of the initial value of fixed assets and intangible assets shall be the initial value specified in the records (the list) a revised legal form, split or merged. This rule shall apply mutatis mutandis to the companies which are not legal persons.

13. the provision of paragraphs 1 and 2. 12 shall apply mutatis mutandis if: 1) take up by the operator after a break lasting no longer than 3 years, 2) changes to the legal form of the business, or the Division of existing entities or change of shareholders of the company of a non-legal person) (repealed), 4) (repealed), 5) changes of activity performed by one of the spouses to the activities carried out by the other spouse, if before the break or change of assets were put into the records (catalog).

14. In the event of an acquisition by purchase or adoption for use of an undertaking or of an organized part of the total value, the initial purchased fixed assets and intangible assets provides: 1) the sum of the market value in the event of positive goodwill, determined in accordance with paragraph 1. 2;

2) the difference between the purchase price of an undertaking or of part of the organised, fixed in accordance with paragraph 1. 3 and 5, and the value of assets which are not fixed assets or intangible values and, in the absence of positive goodwill.


14A. the provision of paragraphs 1 and 2. 12 shall apply mutatis mutandis in the event of an acquisition of an undertaking or of part of the organised by non-monetary contribution.

14B. If you receive in connection with the liquidation of a legal person or company fixed assets and intangible assets, which previously had been brought to the legal person or company as a contribution in kind in the form of an undertaking or of an organized part of the recipe, paragraph 1. 12 shall apply mutatis mutandis.

in the case of 14 c, in connection with the liquidation of the company is not a legal person or an instance of a partner of the company, the fixed assets and intangible assets provision of paragraph 1. 12 shall apply mutatis mutandis.

15. In the event of an acquisition of an undertaking or of part of the organised by fall or donations, the total value of the initial purchased fixed assets and intangible assets is the sum of the market value, not higher, however, the difference between the value of the company or its property, components and part of organised non-fixed assets or intangible assets and legal values as defined for the purposes of inheritance tax and gift tax.

16. In determining the initial value of each of the fixed assets and intangible assets, in accordance with paragraph 1. 1 paragraphs 3-5, and paragraphs 1 and 2. 2, 8, 9, 14 and 15, art. 19 shall apply mutatis mutandis.

17. If the assets have been improving as a result of the rebuilding, expansion, restoration, adaptation or modernisation, the starting value, determined in accordance with paragraph 1. 1, 3-9 and 11-15, shall be increased by the sum of the expenses for their improvements, including the expenditure on the acquisition of components or peripheral unit, where the purchase price exceeds $ 3500. Fixed assets shall be considered as improved, when the sum of the expenditure incurred for their reconstruction, development, reconstruction, conversion or modernisation in a given tax year exceeds $ 3500 and expenditure shall cause the increase in value in relation to the value of the asset at the date of adoption for use as measured in particular the period of use, manufacturing capacity, the quality of the products obtained by using improved fixed assets and the costs of their operation.

18. The starting value of property rights, including copyright and property rights, is the purchase price of those rights; If the remuneration (fee) arising from the licence agreement or agreement for the transfer of other property rights is dependent on the amount of revenue from licensing the rights obtained by the licensee or purchaser is in determining the initial value property rights in this license, shall not be taken into account that part of the remuneration.

19. (repealed).

20. in the event of permanent severance of the asset component or peripheral starting value of this measure is reduced, from next month, when the difference between the price of the acquisition (cost of manufacture) disconnected parts as per her, during the connection, the sum of depreciation calculated using the method of depreciation and depreciation rates used in the calculation of the depreciation of the fixed asset.

21. If disconnected part will then be attached to a different asset, in the month of the connection increases the starting value of the other means of the difference referred to in paragraph 1. 20.22. The provision of paragraph 1. 12 shall apply, if separate provisions, it appears that the entity resulting from the change of its legal form, or call or an existing entity, to which he was transferred as a result of separation of part of the wealth shared, entity joins with all the rights and obligations of a revised legal form, combined or split.

Article. 22 h [Making depreciation] 1. Depreciation shall be carried out: 1) from the initial value of fixed assets or intangible assets, subject to article 22. 22 k, starting from the first of the month following the month in which the measure or the value entered in the records (catalog), subject to article 22. 22e, by the end of this month, in which the assimilation of the sum of the depreciation of their value or where it was put into liquidation, has been disposed of or found their deficiency; the sum of the depreciation also includes impairment losses, which, in accordance with article 4. 23 paragraph 1. 1, shall not be deemed to be the cost of obtaining revenue;

2) from ordered by the company maritime transport rolling stock under construction, as referred to in article 1. 22A paragraph 2. 2 point 4, starting with the first of the month following the month in which the company incurred expenses (including advance payments made) for the construction of a fleet of at least 10% of the value of the contract separately for each object of the rolling stock; the value of the contract referred to in this paragraph, shall be determined on the day of conclusion of the contract for the construction of the object;

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

4) from the disclosed assets or intangible assets not covered by the records so far, starting from the month following the month in which such measures or values have been entered into the records of fixed assets and intangible assets.

2. taxable persons shall, subject to article 4. 22l and 22ł, shall choose one of the methods of the depreciation referred to in article 1. 22i-22 k for individual fixed assets before their depreciation; the method chosen shall be applied to the full to amortise the relevant fixed asset.

3. operators resulting from the change of legal form, the Division or merger of the entities referred to in article 1. 22g paragraph 1. 12 or 13, depreciation, taking into account the existing amount of write-offs and continue the depreciation method adopted by the entity, as amended by legal form, divided or combined, taking into account article 9. 22i paragraph 1. 2-7.

3A. the provision of paragraphs 1 and 2. 3 shall apply mutatis mutandis in the event of an acquisition of an undertaking or of part of the organised by non-monetary contribution, if the types of assets included in the non-monetary contribution was made to the records of fixed assets and intangible assets of the entity, which has such a contribution.

3B. If you receive in connection with the liquidation of a legal person or company fixed assets and intangible assets, which previously had been brought to the legal person or company as a contribution in kind in the form of an undertaking or of an organized part of the recipe, paragraph 1. 3 shall apply mutatis mutandis.

3 c. If you receive, in connection with the liquidation of the company is not a legal person or an instance of a partner of the company, the fixed assets and intangible assets provision of paragraph 1. 3 shall apply mutatis mutandis.

3D. the provision of paragraphs 1 and 2. 3 shall apply mutatis mutandis in the case referred to in article. 22g paragraph 1. 1 point 4 (b). a. 4. Taxpayers can make depreciation charges in equal installments on a monthly or quarterly in equal instalments, or once at the end of the fiscal year, taking into account article 9. 22i. The sum of depreciation on fixed assets and intangible assets in the first fiscal year in which these measures have been put into the records, may not exceed the value of these deductions per for the period from the introduction of their records (catalog) to the end of this fiscal year.

Article. 22i. [the Depreciation Rate] 1. Depreciation on fixed assets, subject to article 22. 22j-22ł, using the depreciation rates referred to in the list of depreciation rates and rules referred to in article 1. 22 h of paragraph 1. 1 point 1.

2. taxable persons may be given in the list of rates of depreciation rate increase: 1) for buildings and structures used in the conditions: a) degraded-using coefficients not higher than 1.2, b) bad-by applying the coefficients not higher than 1.4;

2) for machinery, equipment and means of transport, except for the rolling stock of the floating marine used more intensively in relation to average conditions or requiring special technical efficiency-using the coefficients in this period not greater than 1.4;

3) for machines and equipment assigned to group 4-6 and 8 fixed assets Classification (FAC) issued on the basis of separate regulations, hereinafter referred to as "the classification", subject to rapid technical progress – by applying the coefficients not higher than 2.0.

3. In the event of or cessation of the conditions justifying an increase in the rates referred to in paragraph 1. 2 (1) and (2), these rates shall be increased or reduced from the month following the month in which occurred the circumstances justifying those changes.

4. taxable persons may raise the rates for fixed assets referred to in paragraph 1. 2 paragraph 3 or with their application as from the month following the month in which these measures have been put into the records, or from the first month following each fiscal year.

5. taxable persons may reduce the list given the rates of depreciation rates for each of the fixed assets. The rate of change is made starting from the month in which these measures have been put into the records, or from the first month following each fiscal year.

6. In the event of an increase in the rates of depreciation, given in the list of rates of depreciation by applying the coefficients referred to in paragraph 1. 2, for each particular fixed asset use one selected by the factor that is multiplied amortyzacyjną rate appropriate for the fixed asset from the list of depreciation rates, adopted.


7. Clarifications on the conditions for use of buildings and structures, the definition of the specific technical efficiency of machinery, equipment and transport equipment and machinery and equipment subject to rapid technical progress referred to in paragraph 1. 2, are included in the notes to the list of rates of depreciation.

Article. 22j. [Individual depreciation rate] 1. Taxpayers, subject to article 22. 22l, you can individually determine the depreciation rate for the asset or improved for the first time entered in the records of the taxable person, except that the depreciation period shall be not less than: 1) for fixed assets assigned to group 3-6 and 8: a) 24 months – when their value does not exceed $ 25,000, b) 36 months-when their initial value is higher than the $ 25 000 and not more than 50 000 zł , c) 60 months – in other cases;

2) for means of transport, including passenger cars-30 months;

3) for buildings (premises), and structures, other than those referred to in point 4 to 10 years, with the exception of: a) permanently connected with land buildings commercial premises listed in the kind of classification and 103 other non-residential buildings listed in 109 type classification, permanently connected with the ground, b) kiosks stores sized below 500 m3, cottages homes and buildings for which the depreciation period is replacement-may not be less than 3 years;

4) for buildings (premises), non-domestic, for which the rate of depreciation from the list of rates of depreciation shall be 2.5%-40 years less the full number of years that have elapsed since the date of their putting for the first time to use until the introduction of the asset records and intangible assets carried out by a taxable person, except that the depreciation period shall be not less than 10 years.

2. Fixed assets referred to in paragraph 1. 1 points 1 and 2, shall be considered: 1) if the taxable person proves that, prior to their acquisition, have been used for at least 6 months, or 2) improved-if prior to entering the records of expenditure incurred by a taxable person on their improvements were at least 20% of the initial value.

3. Fixed assets referred to in paragraph 1. 1, paragraph 3, shall be deemed to be: 1) used-if the taxpayer can demonstrate that, prior to their acquisition, have been used for at least 60 months, or 2) improved-if prior to entering the records of expenditure incurred by a taxable person for the improvements were at least 30% of the initial value.

4. taxable persons may individually determine the depreciation rate for adopted foreign investment to use fixed assets, except for: 1) foreign investment in buildings (premises) or structures-depreciation period may not be less than 10 years;

2) investment in foreign fixed assets other than those referred to in paragraph 1 to the depreciation period shall be determined according to the rules referred to in paragraph 1. 1 points 1 and 2.

5. (repealed).

6. taxable persons may individually determine the depreciation rate for the first time entered in the records: 1) exploratory drilling or extraction rigs, 2) drilling or production-except that the depreciation period may not be less than 60 months.

Article. 22 k [depreciation of machinery and equipment and means of transport] 1. Depreciation can be made from an initial value of machinery and equipment assigned to group 3-6 and 8 of the classification and means of transport, with the exception of passenger cars in the first year of their tax to use using the rates set out in the list of depreciation rates increased, subject to the provisions of paragraph 2. 2, by a factor of not more than 2.0 and tax in subsequent years of their initial value less accumulated depreciation at the beginning of next year. Starting with the tax year in which the specified annual amount of depreciation would be less than the annual amount of depreciation calculated using the method set out in article 3. 22i paragraph 1. 1, taxpayers shall make further depreciation in accordance with article 4. 22i. 2. If you are using the fixed assets referred to in paragraph 1. 1, in the establishment of a taxable person within the municipality of particular risk of high unemployment or vulnerable in structural recession and social degradation, the list of which on the basis of separate regulations shall be determined by the Council of Ministers – the rates in the schedule of rates which can be increased by applying the coefficients not higher than 3.0, by making the calculation of depreciation in accordance with the principle referred to in paragraph 1. 1.3. If, during the tax year: 1) the municipality shall be excluded from the list referred to in paragraph 1. 2, or 2) the taxpayer ceases to be resident in the municipality referred to in paragraph 1. 2-the taxpayer may apply by the end of this year increased the depreciation rates.

4. (repealed).

5. (repealed).

6. (repealed).

7. taxable persons, in the tax year in which they began to do business, subject to the provisions of paragraph 2. 11, and small taxpayers can make one-off depreciation from the initial value of fixed assets assigned to group 3-8 classification, with the exception of cars, in the tax year in which these measures have been put into the records of fixed assets and intangible assets, to a height not exceeding in the tax year the equivalent of the amount of 50 000 euros of the total value of these depreciation.

8. Taxpayers can make the depreciation referred to in paragraph 1. 7, not earlier than in a month in which the fixed assets have been put into the records of fixed assets and intangible assets, or apply the principles referred to in article 1. 22 h of paragraph 1. 4. From the next fiscal year taxpayers shall carry out depreciation in accordance with paragraph 1. 1 or article. 22i; the sum of the depreciation, including made in the first year of non-deductible costs and tax in accordance with article 4. 22 paragraph 1. 1 may not exceed the initial value of these assets.

9. In determining the limit referred to in paragraph 1. 7, no account shall be taken of the depreciation of less than 3500 zł initial value of fixed assets and intangible assets referred to in article 1. 22F paragraph 1. 3.10. The aid referred to in paragraph 1. 7, de minimis aid is granted to the extent and on the terms specified in the applicable Community legislation directly concerning the aid under the de minimis rule.

11. the provision of paragraphs 1 and 2. 7 do not apply to the taxpayer beginning pursuit of an economic activity, which in the year starting this activity, as well as within a period of two years from the end of the year preceding the year of its launch, ran a business either alone or as a partner of the company is not a legal person or such person's spouse ran, if between the spouses was at that time the commonality of property.

12. Conversion into gold the amount referred to in paragraph 1. 7, according to the average euro exchange rate issued by the Polish National Bank on the first working day of October of the year preceding the tax year in which the event occurred, referred to in that provision, to 1000 zł.

13. In the case of a non-legal person the amount of the limit of the depreciation referred to in paragraph 1. 7, refers to the total deductions per in accordance with article 4. 8 on the shareholders of the company.

Article. 22l. [depreciation of maritime transport rolling stock under construction] 1. Depreciation from maritime transport rolling stock under construction, as referred to in article 1. 22A paragraph 2. 2, paragraph 4, shall be made in instalments every month using the depreciation rates referred to in the list of sinking rate of the floating stock.

2. The basis for the calculation of depreciation from the rolling stock referred to in paragraph 1. 1 forms part of the value of the contract referred to in article 14(2). 22 h of paragraph 1. 1 point 2, plus the following expenses (advances), incurred for the construction of the object; These expenses increase gradually the basis for making the depreciation in the month following the month of their bear.

3. The depreciation referred to in paragraph 1. 1, shall be made by the end of the month, in which the object of the rolling stock was accepted into use; If you do not come to the conclusion of an agreement on transferring the ownership of the owner of the rolling stock, the company is required to reduce the cost of obtaining revenue about made the depreciation, calculated in accordance with paragraph 3. 1 and 2 in the month in which the agreement has been waived.

4. Depreciation from adopted to use the sea rolling stock shall be made in accordance with article 3. 22i. The sum of the depreciation made in accordance with article 4. 22i and the depreciation referred to in paragraph 1. 2, may not exceed the initial value of the object of the rolling stock of sea transport.

Article. 22ł. [depreciation of fixed assets or intangible assets for remuneration received to use on the basis of contracts] 1. On fixed assets and intangible assets for remuneration received, in accordance with the agreements concluded on the basis of the provisions of commercialization and privatization, if those contracts is due right to purchase these resources or values by using the price fixed in the contracts, taxpayers shall carry out depreciation on the principles referred to in article 1. 22 h of paragraph 1. 1. the Depreciation Rate, taking into account article 9. 22i and 22 m, shall be determined in proportion to the period of the agreement, with the exception of fixed assets and intangible assets depreciation period shorter than the duration of the contract.


2. In case of acquisition of fixed assets or intangible assets for remuneration received to use on the basis of the agreements referred to in paragraph 1. 1, before the expiry of the period for which the contract has been concluded, the taxpayers shall make further depreciation of these measures and the value of continuing to apply the principles and rates referred to in paragraph 1. 1.3. In the event of an extension of the period of validity of the contract on the basis of the provisions referred to in paragraph 1. 1, the rates of depreciation allowances are reduced in proportion to the period of the extension of the period of validity of the contract, with the exception of fixed assets or intangible assets depreciation period shorter than the period of validity of the contract; This policy applies only to the depreciation rates carried out from next month after the month in which the agreement has been changed.

4. fixed assets or intangible assets, to use on the basis of other contracts than those mentioned in paragraph 1. 1, the depreciation of these components make up the lessor or the lessee on the principles referred to in article 1. 22 h-22 k. 22 m, taking into account the provisions of chapter 4a.

5. If the contract other than those mentioned in paragraph 1. 1 relate to fixed assets assigned to 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 depreciation shall be carried out using, the taxpayer can apply the principles referred to in paragraph 1. 1-3.

6. If, in accordance with the provisions of chapter 4a: 1) depreciation shall be carried out using either 2) the lessor decides not to make any depreciation-and change occurs, the expiration or termination of the agreements referred to in paragraph 1. 4 or 5, and therefore will not be transferred to the lessee take ownership of fixed assets or intangible assets, the owner of taking these assets to their initial value, in accordance with article 4. 22g, prior to the conclusion of the first lease, minus the payment of initial value referred to in article 14(2). 23A, point 7, and by the sum of the depreciation made by them, referred to in article 1. 22 h of paragraph 1. 1 point 1.

Article. 22 m [the period of making depreciation] 1. Subject to paragraph 2. 2 and 3 and article. 22ł paragraph 1. 1-3, the period of making the depreciation of intangible assets shall be not less than: 1) of license (sublicense) to computer software and copyright – 24 months;

2) license to show movies and broadcast radio and television programmes – 24 months;

3) from the costs of the completed development work-12 months;

4) other intangible assets – 60 months.

2. If the subsequent contract period using property rights referred to in paragraph 1. 1 section 2 is shorter than the period laid down in that provision, taxpayers can make the depreciation during the period of contract.

3. taxable persons shall determine the depreciation rates for specific intangible assets for the entire depreciation period before making the depreciation.

4. Depreciation of cooperative ownership right to a dwelling, cooperative right to commercial premises and the right to a house in the cooperative shall be made using annual depreciation rate of 2.5%; in determining the initial value of these rights of the taxpayers may apply the principle set out in article 8. 22g paragraph 1. 10, except that the annual depreciation rate is 1.5%.

Article. 22N [check-in information to determine the amount of depreciation] 1. Taxpayers, in accordance with the provisions of accounting, accounts are required to be taken into account in the records of fixed assets and intangible information necessary for calculating the amount of depreciation in accordance with article 4. 22A-22 m.

2. taxable persons leading the book tax revenues and expenses are required to keep records of fixed assets and intangible assets, which, subject to paragraph 2. 3, at least: 1) the ordinal number;

2) date of acquisition;

3) date of entry into use;

4) determination of document acquisition;

5) define an asset or intangible values and legal;

6) Asset Classification symbol;

7) the starting value;

8) rate amortyzacyjną;

9) the amount of the depreciation for the fiscal year and cumulatively for the period of making these deductions, including when the asset was ever introduced to register (list), and then deleted it and re-introduced;

10) updated the starting value;

11) an updated amount of depreciation;

12) the value of improvements to increase the starting value;

13) the date of liquidation and its cause or date of disposal.

3. Not subject to becoming a residential buildings, dwellings and cooperative ownership right to a dwelling, credit unions the right to commercial premises, single-family housing in which the initial value shall be determined in accordance with article 4. 22g paragraph 1. 10.4. Records of fixed assets and intangible assets shall be made in the register not later than the month of their transfer to the use. Later date of introduction shall be deemed to be disclosure of the asset referred to in article 2. 22 h of paragraph 1. 1 point 4.

5. In the event of a change of form of taxation the taxable person, assuming the records referred to in paragraph 1. 2, it shall take into account the depreciation charge payable for the period of taxation in the form of a flat-rate income tax or a tonnage tax.

6. In the absence of records of fixed assets and intangible assets depreciation costs are not carried out.

Article. 22 ° [the delegations] 1. The proper Minister of public financies specifies by regulation, and timing of the revaluation of fixed assets referred to in article 1. 22A, the initial value of the assets referred to in article 14(2). paragraphs 22d. 1, the amounts referred to in article 1. 22g paragraph 1. 10 for the calculation of the initial value of residential buildings or dwellings, and the purchase price of the unit and peripheral components referred to in article 1. 22g paragraph 1. 17, and the initial value of fixed assets referred to in article 14(2). 22j paragraph 1. 1 (1) (a). (a) and (b) if the rate of increase in the prices of investment during the three quarters in the year preceding the fiscal year in relation to the analogous period last year exceeds 10%.

2. Growth of the prices of the main Statistical Office Chairman announces investment in quarterly intervals.

Article. 23. [unrecognized Expenses for the cost of obtaining revenue] 1. Shall not be deemed to be the cost of obtaining revenue: 1) expenditure on land acquisition: a) or the right of perpetual use of land, with the exception of charges for perpetual use of land, (b)) the acquisition or construction of their own other than those referred to in point (a). and fixed assets and intangible assets, including in the acquired undertaking or of part of the package, c) improvement of fixed assets which, in accordance with article 3. 22g paragraph 1. 17 Add to the value of the assets underlying the calculation depreciation-these expenses, updated in accordance with separate regulations, reduced by the sum of the depreciation referred to in article 1. 22 h of paragraph 1. 1, paragraph 1, are, however, at the expense of revenue in determining income for the disposal referred to in article 1. 10 paragraph 1. 1, paragraph 8 (b). (d), and when the charge disposal of goods and rights is the subject of economic activity, as well as in the case for the disposal of assets related to the economic activities referred to in article 1. 14 paragraph 1. 2, paragraph 1, regardless of the time it is incurred;

2) (repealed);

3) (repealed);

4) deductions in respect of the consumption of a passenger car, made in accordance with the principles referred to in article 1. 22A-22 °, set the value of the car in excess of the equivalent of 20 000 euros converted to gold, according to the average exchange rate of the euro issued by the Polish National Bank of handing the car to use;

5) loss of fixed assets and intangible values and in part with the sum of the depreciation referred to in article 1. 22 h of paragraph 1. 1 point 1;

6) losses resulting from the liquidation does not fully forgiven fixed assets, if these measures have lost their economic usefulness due to a change in the type of business;

7) deductions and contributions to the various funds created by the taxpayer; cost of revenue, however, are: (a)) primary copies and deposit to those funds if the obligation or the ability to create them in the burden of the cost of a separate define Bill b) impairment losses and increase, which, within the meaning of the provisions of the share of Welfare Fund shall be charged to the operating costs of the employer, if the funds which are the equivalent of those write-downs and increases have been made on behalf of the Fund;

8) expenses for: a) the repayment of loans (credits), with the exception of capitalised interest on these loans (credits), except that at the expense of revenue expenditure on repayment of the loan (credit) in the case where the loan (credit) was the waloryzowana exchange rate of foreign currency, if:-the borrower (the borrower) in connection with the repayment of the loan (the loan) returns the amount of capital that is greater than the amount obtained a loan (credit)-the difference between the amount of capital and the amount of the refund received loan (credit) – the lender (lender) receives a cash payment in the amount of capital being lower than the amount of the loan (credit)-the difference between the amount of the loan (credit) and the amount of the returned capital b) repayment of other liabilities, including guarantees and sureties,


c) remission of the remaining capital in connection with the creation of the (acquisition), increase or improve revenue sources;

9) interest on own capital, inserted by the taxable person in the source of income;

9A) interest on the equity shareholder is not a legal person;

10) value of their work to the taxpayer, his spouse and minor children, and in the case of the activities in the form of a company is not a legal person, including spouses and minor children of the shareholders of the company;

11) gifts and sacrifices of all kinds, except that the cost of the deductible is the cost or purchase price of food products, referred to in article 1. paragraph 43. 1. paragraph 16 of the law on tax on goods and services, provided for the Organization of public interest within the meaning of the provisions of the Act on public benefit activities, intended solely for the purposes of the charitable activities carried out by these organisations;

12) income tax, inheritance tax and gift tax;

13) one-off compensation for accidents at work and occupational diseases in the amount specified by the competent Minister and the additional insurance premium in case of deterioration of the working conditions;

14) enforcement costs related to defaulted obligations;

15) fines and sentences of fines in criminal proceedings, tax, administrative and criminal proceedings in cases of misconduct, and the percentage of these fines and penalties;

16) penalties, fees and damages and interest on these obligations: a) breach in the field of the environment, (b)) non-supervisory and control competent authority orders regarding the failures in the field of occupational safety and health;

16A) an additional fee, referred to in article 14(2). 17. 2 of the Act of 11 May 2001 on obligations in terms of the management of some of the waste and of the product fee (OJ 2007 No. 90, item 607, 2009 No. 79, item 666 and No 215, poz. 1664 and 2011 No. 106, item 622), except that the cost of revenue is charged product fee referred to in article 14(2). 12 paragraph 1. 2 of this Act;

16B) an additional fee for the lack of a network for the collection of vehicles referred to in article 14(2). 17. 2 of the law of 20 January 2005 to the recycling of end-of life vehicles (OJ of 2015 item 140 and 933), except that the cost of obtaining revenues are incurred the fees referred to in article 1. 14 paragraph 1. 1 and art. 28A paragraph 1. 1 of this Act, with the exception of half of the fees determined in accordance with article 8. 28A paragraph 1. 4 of this Act;

16 c) additional levy, referred to in article 14(2). paragraph 77. the Act of 11 September 2015. about waste electrical and electronic equipment (OJ poz. 1688), except that the cost of revenue is charged a fee referred to in article 14(2). paragraph 72. 2 of this Act;

16d), the additional levy referred to in article 14(2). paragraph 42. 2 of the Act of 24 April 2009 on the batteries and accumulators (OJ No 79, item 666 and 2011 No. 152, item 897, no. 171, item 1016 and no. 178, poz. 1060), except that the cost of the deductible are expenses referred to in article 1. 37 paragraph 2. 4, and incurred the fees referred to in article 1. 38 paragraph 1. 2 of this Act;

16e) an additional fee, referred to in article 14(2). 37 paragraph 2. 2 of the Act of 13 June 2013 with an economy of packaging and packaging waste (OJ poz. 888), except that the cost of revenue is charged product fee referred to in article 14(2). paragraph 34. 2 of this Act;

17) receivables written off as past due;

18) interest on arrears for overdue payments budgetary duties and other charges to which they apply the provisions of the Act of 29 August 1997-tax;

19) penalty and compensation for vices of the delivered items carried out works and services and delay in delivery of goods free of defects or delays in the removal of the defects of the goods or works and services performed;

20) claims written off as irrecoverable, except such bad debts previously on the basis of article. 14 were accounted as revenue due and which have been declared irrecoverable uprawdopodobniona;

21) accumulated impairment losses, except that at the expense of revenue are write-downs of receivables as defined in the accounting Act, this part of the debt, which was previously included on the basis of article. 14 income payable and uprawdopodobniona have been declared irrecoverable pursuant to paragraph 2. 3.

22) reserves, if the obligation to create them in the expense does not result from separate; There are, however, the cost of obtaining revenue reserves formed in accordance with the accounting Act;

23) costs of representation, in particular, incurred for catering services, the purchase of food and beverages, including alcoholic drinks;

24) (repealed);

25) (repealed);

26) additional amounts annual fees for niezabudowanie or niezagospodarowanie of land within a certain period, resulting from the provisions on real estate economy;

27) loans, including lost loans;

28) (repealed);

29) payments referred to in article 1. 21 paragraph 1. 1 and in article 3. 23 of the law on professional rehabilitation;

30) contributions to the Organization, to which the taxpayer's membership is not mandatory, with the exception of: (a)) donated the taxpayers carrying on economic activities in the field of tourism, leisure, sport and recreation to the Polish tourist organisation, b) contributions to business and employers ' organisations, operating on the basis of separate set-up to a total of not more than in the tax year amount corresponding to 0.15% of the amount of wages paid in the previous fiscal year forming the basis of the dimension of social security contributions; If the trader does not pay those wages, the amount of contributions known to the cost of revenue in the fiscal year shall not exceed an amount corresponding to the amount of $ 114;

31) the cost of obtaining revenues from the revenue sources that are located on the territory of the Republic of Poland or abroad, if the revenue from these sources are not taxed at all or are exempt from income tax;

32) accrued but unpaid or forgiven interest on liabilities, including loans (credits);

33) interest, fees and exchange rate differences on loans (credits) to increase the investment costs during the implementation of the investment;

34) losses from disposal of claims paid, unless this claim on the basis of article previously. 14 had been zarachowana as revenue due;

35) (repealed);

36) expenses incurred for employees from using their cars for activities performed: (a)) in order to travel on business (external drive) in excess of the amount determined by applying the rates per kilometre vehicle mileage, b) at the local end-in excess of the monthly amount of the lump sum of money or in excess of the rate per kilometre vehicle mileage, specified in separate regulations issued by the competent Minister;

37) contributions to social security and the Labour Fund and other funds targeted based on distinct set from awards and bonuses paid in cash or securities with the income after income tax;

38) to cover the expenditure or acquisition of the shares or contributions of the cooperative shares (shares) and securities, as well as expenditure on the acquisition of the titles of participation in capital funds; such expenses are deductible for the disposal of such shares (shares) and securities, including the redemption by the issuer of the securities, as well as redemption or redemption of titles of participation in equity funds, subject to the provisions of paragraph 2. 3E;

38A) expenses associated with the acquisition of derivative financial instruments – until the implementation of the rights deriving from those instruments or abandon the rights arising from the implementation of these instruments or their disposal against payment – unless this expenditure, pursuant to article 18. 22g paragraph 1. 3 and 4, do not add to the initial value of the asset and intangible assets;

38B) the interest paid and loan commissions for which your securities, shares (shares) or derivative financial instruments, in proportion to that part of the loan, which has not been spent to purchase these securities, shares (shares) or derivative financial instruments;

38 c) expenditure incurred by the partner for the acquisition or participations (shares) to be transmitted to the company acquiring through exchange of shares; These expenses are deductible for income in the case of disposals in return for payment or redemption received no shares (shares) of the acquiring company, determined in accordance with section 38. 22 paragraph 1. 1F;

39) (repealed);

40) forgiven loans, if their remission is not associated with the restructuring or bankruptcy;

41) closed claims, with the exception of those previously on the basis of article. 14 were accounted as revenue receivable;

42) expenditure on social activities the employer referred to in the provisions of company welfare fund; cost of revenue, however, are the provision of paid leave in accordance with the provisions of the share of Welfare Fund and the costs referred to in article 1. 22 paragraph 1. 1 p point 2;

43) tax on goods and services, except that it is at the expense of revenue: a) podatek naliczony: – If the taxable person shall be exempt from tax on goods and services or acquired goods and services in order to manufacture or resale of goods or services which are exempt from tax on goods and services,


in this section, in which in accordance with the provisions of the tax on goods and services taxable person is not entitled to reduce the amount or the difference of the goods and services tax – if the accrued tax on goods and services increases the value of the asset or intangible values and legal, b) podatek nalezny: – in the case of the import of services and intra-Community acquisition of goods, if it is not input tax within the meaning of the provisions on tax on goods and services; cost of revenue, however, is not the tax due in part exceeding the amount of tax on the acquisition of those goods and services which would constitute a tax receivable within the meaning of the provisions on tax on goods and services, in the event of a transfer or consumption of goods or services by a taxable person for the purposes of representation and advertising, calculated in accordance with separate regulations, provided free of charge from goods, calculated in accordance with separate provisions in the case where the sole subject of transfer is prior acquisition by the recipient of goods or services from the data exporter in the specified quantities or values, c), the amount of the tax on goods and services, not included in the initial value of fixed assets and intangible assets subject to amortization in accordance with article 4. 22A-22 °, or on other things or rights of non-fixed assets or intangible assets and legal values to this depreciation-this section in which the adjustments resulting in a reduction of the tax deducted in accordance with the provisions of the law on tax on goods and services;

44) loss arising from not covered by the exemption from excise duty and excise duty excise losses from those cavities;

45) deductions in respect of the consumption of fixed capital and intangible assets to be made, in accordance with the principles referred to in article 1. 22A-22 °, from that part of their value, which corresponds to the expenditure incurred for the acquisition or construction of in-house or intangible, deducted from the base of the income tax or the taxable person in any form;

45A) depreciation from the initial value of fixed assets and intangible assets: a) acquired free of charge, with the exception of those acquired through inheritance or donation, if:-the acquisition of it does not constitute income unpaid receipt of goods or rights, or of the income is exempt from income tax, or the acquisition of an income, which on the basis of separate provisions has been deprecated for charging the tax , b) if prior to the date of 1 January 1995 were acquired but counted to fixed assets or intangible assets, c) cast to the unpaid use-after months in which these components were cast to the unpaid use;

45B) depreciation from an initial value of intangible assets made to the company which is not a legal entity in the form of a non-monetary contribution, the equivalent information related to knowledge in the field of industrial, commercial, scientific or (know-how);

46) expenditure incurred included in the cost of revenue, subject to section 36, in respect of the use of niewprowadzonego to the asset value of a passenger car, including a person owned a business for the purpose of economic activity of the taxable person-in excess of parts resulting from the multiplication of the number of kilometres of the actual vehicle mileage and per 1 km course, specified in separate regulations issued by the competent Minister; in order to determine the actual mileage of the car, the taxable person is obliged to keep records of vehicle mileage;

47) passenger car insurance premiums in excess of the proportion determined in such proportion as remains the equivalent of 20 000 euro, calculated on the basis of the exchange of gold sales foreign currency issued by the Polish National Bank of conclusion of the contract of insurance in the car values adopted for the purposes of insurance;

48) losses resulting from the liquidation or loss of cars and the cost of repair of damaged cars if cars were not covered by voluntary insurance;

49) expenditure incurred on the purchase of consumable property company assets gradually, in accordance with the provisions of the separate non-fixed assets-if it is found that these components are not used for the purposes of business, but rather serve the purposes of the taxpayer's personal, employees or other persons, or unreasonably found outside the headquarters of the undertaking;

50) sankcyjnych fees, which, in accordance with the separate provisions shall be subject to the payment to the State budget or the budgets of the units of local government;

51) in the cost of living, social objects, works with company funds Welfare Fund;

52) the value of the diet for travel expenses of persons carrying on economic activities and people associated with them-in part exceeding the amount of per diem workers specified in separate regulations issued by the competent Minister;

53) (repealed);

54) loss (costs) incurred as a result of the loss made prepayments (, zadatków) in view of the failure of the agreement;

55) unpaid, tenses or niepostawionych available for payments, benefits and other entitlements referred to in article titles. 12 paragraph 1. 1 and 6, art. 13 points 2 and 4-9 and in article 7. 18, cash benefits in respect of absolwenckich practices referred to in the Act of 17 July 2009 absolwenckich practices (OJ No 127, poz. 1052), as well as cash allowances, social security paid by the workplace, subject to article 22. 22 paragraph 1. 6BA;

55A) unpaid to the establishment of social security contributions, subject to paragraphs 37 and article. 22 paragraph 1. 6bb, referred to in the Act of 13 October 1998 on the social security system, in part financed by the payer contributions;

55B) due, paid, made or placed at the disposal of the payments, benefits and other entitlements referred to in article titles. 12 paragraph 1. 1. 13 points 2, 5 and 7-9 an alien who during work or perform in person for the territory of the Republic of Poland did not have a valid, required on the basis of separate regulations, to stay on the territory of the Republic of Poland, as well as contributions from these duties in part financed by the payer of social security cash benefits and premiums paid by the company working hours ago an alien;

56) expenses and the cost of directly funded with income (revenue), referred to in article 1. 21 paragraph 1. 1, paragraph 46, 47a, 47 d equipped, 116, 122, 129, 136 and 137;

57) contributions paid by the employer in respect of the renewed insurance contracts concluded or on behalf of employees, except in the case of contracts relating to the risks referred to in the section and in groups 1, 3 and 5, and in section II in groups 1 and 2 of the annex to the Act of 11 September 2015. about the business of insurance and reinsurance (OJ poz. 1844), if the employer is not eligible and the insurance contract within a period of 5 years from the end of the calendar year in which it is contained, or were renovated, excludes: a) the payment of the amount representing the value of the withdrawal from the contract, b) to enter into commitments under the pledge of rights arising from the contract, (c)) the payment in respect of the ongoing challenge of the century covered in the contract;

58) health insurance premiums, paid in the tax year by the taxpayer in accordance with the provisions of the health care benefits financed from public funds;

59) extra charge wymierzanej by the establishment of social security on the basis of the provisions of the social security system;

60) (repealed);

61) expenses incurred and the values passed things, rights or services rendered, resulting from activities that may not be the subject of a legally effective agreement, in particular in relation to the offence referred to in article 1. 229 of the Act of 6 June 1997, the Penal Code (Journal of laws No. 88, item 553, with further amendments);

62) tax on the extraction of certain minerals.

63) a special hydrocarbon tax.

2. the claim referred to in paragraph 1. 1, paragraph 20, believes these claims, which have been declared irrecoverable documented: 1) the provision of default, judged by the creditor as corresponding to is actual, issued by the competent authority of the enforcement proceedings, or 2) court order: a) rejecting the application for a declaration of bankruptcy, the insolvent debtor's assets are not sufficient to cover the costs of the proceedings or is enough only to meet these costs, or b) redemption of the insolvency proceedings If there is a circumstance referred to in paragraph (a). a, or c) insolvency proceedings or 3) Protocol drawn up by the taxpayer, stating that the expected cost of enforcement and process related to the investigation of claims would be equal to or greater than its sum.

3. the declared irrecoverable debts, in the case referred to in paragraph 1. 1 paragraph 21 shall be deemed to be uprawdopodobnioną, and in particular when: 1) the debtor has died, was removed from the central records and Information about business, put into liquidation or been announced its bankruptcy or 2) has been opened to reorganisation proceedings or was filed an application for approval of the agreement in the proceedings for approval of the agreement, referred to in the Act of 15 may 2015-restructuring Law , or the proceedings have been instituted within the meaning of the provisions of the financial restructuring of companies and banks, or


3) claim was could be awarded against either by court and directed the way of enforcement proceedings, or 4) claim is disputed by the debtor, by means of legal action.

3A. (repealed).

3B. the provision of paragraphs 1 and 2. 1, paragraph 46 does not apply to passenger cars used on the basis of a leasing contract, referred to in article 14(2). 23A.

3 c. the provision of paragraph 1. 1, paragraph 43 (b). (c) shall apply mutatis mutandis in the event of a change in the law to reduce the amount of the tax by the amount of the input tax referred to in the provisions of the law on tax on goods and services.

3D. the provision of paragraphs 1 and 2. 1 point 55a shall apply mutatis mutandis, subject to the provisions of paragraph 2. 1, paragraph 37 and article. 22 paragraph 1. 6bb, contributions to the Labour Fund and the Fund of guaranteed employee benefits.

3E. The provisions of paragraph 1. 1, point 38 sentence after comma does not apply for conversion of units of the Sub-fund units of another sub-fund of the same investment fund has made on the basis of the Act of 27 May 2004 on investment funds.

4. Whenever paragraph 3. 1 is made at a rate of one mile course of the vehicle, means the rate specified for passenger cars, taking into account the appropriate engine capacity.

5. the Process of a vehicle referred to in paragraph 1. 1, paragraph 36 and 46, should be, with the exception of a lump sum of money, documented in the records of vehicle mileage certified by the taxpayer at the end of each month. To keep records of vehicle mileage is required, the person using this vehicle. In the absence of the records of expenditure incurred by a taxable person in respect of the use of vehicles for the purposes of the taxable person does not constitute a cost of obtaining revenue.

6. The proper Minister of public financies shall determine, by regulation, the maximum amount of contributions made by the businessmen doing business in the field of tourism, leisure, sport and recreation, on behalf of the Polish tourist organisation, recognised for the cost of obtaining revenue.

7. Vehicle mileage, referred to in paragraph 1. 5, should contain at least the following information: the surname, forename and address of the person operating the vehicle, the registration number of the vehicle and engine capacity, another registration number, the date and purpose of the trip, a description of the route (where-where), the number of actually mileage, the rate for 1 km mileage, the amount resulting from multiplying the number of actually mileage and per 1 km course and the signature of the taxpayer (the employer) and its data.

8. the provision of paragraphs 1 and 2. 1 section 38b shall apply only in the determination of income referred to in article 2. 24 paragraph 1. 5 para 1 and art. 30B paragraph 1. 2, points 1-4.



Section 4a of the taxation of the leasing agreement the parties Art. 23A. [Definitions] Whenever it is mentioned in the chapter: 1) lease agreement-shall mean a contract called the code civil, as well as any other contract whereby one of the parties, hereinafter referred to as the "financing", provides for the use of, or the use and beneficial use, under the conditions laid down in the Act of the other party, hereinafter referred to as "beneficiary" depreciable fixed assets or intangible assets as well as the land and the right of perpetual use of land;

2) the primary during the lease agreement is understood to be by this time marked for which this agreement has been concluded, with the exception of the time, which can be extended or shortened. in the event of a change of the party or parties that the primary contract contract period shall be deemed retained if other provisions of the agreement have not changed;

3) depreciation write-offs-shall mean the depreciation shall be carried out only in accordance with the provisions of article 8. 22A-22 m, taking into account article 9. 23;

4) standard depreciation period-shall mean in relation to: (a)) of fixed assets – the period during which the depreciation resulting from the application of depreciation rates referred to in the list of depreciation rates, equate with the initial value of fixed assets b) intangible assets-the period fixed in article 1 (1). 22 m;

5) actual net worth – shall mean: a) initial value of fixed assets or intangible updated in accordance with the provisions governing specific fields, less the sum of the depreciation referred to in article 1. 22 h of paragraph 1. 1, paragraph 1 (b)) the value referred to in article 14(2). 22ł paragraph 1. 6;

6) hypothetical net value-shall mean the starting value as determined in accordance with article 4. 22g less: a) depreciation calculated according to the rules referred to in article 1. 22 k paragraph 1. 1 taking into account the factor of 3 – in respect of fixed assets, (b)) the depreciation calculated using three times the shortened periods to amortise as referred to under point 4 (b). (b) in respect of intangible assets;

7) the repayment of initial value is meant by it is actually received by the lessor in a lease agreement set out in the fees equivalent to the initial value of fixed assets or intangible assets, as determined in accordance with article 4. 22g, in the primary period of the lease contract; This payment shall be adjusted by the amount paid to the beneficiary referred to in article 14(2). 23d or article. 23 h. 23B [Revenue lessor] 1. The fees set out in the lease agreement, to be borne by the lessee in the primary period of the contract in respect of the use of fixed assets and intangible assets are financing income and, accordingly, in the case referred to in paragraph 1, the cost of obtaining the beneficiary income, subject to the provisions of paragraph 2. 2 and 3 if: 1) lease, where the beneficiary is not a person referred to in paragraph 2, has been included at the time marked, which is at least 40% of the standard depreciation period, if subject to the agreement of the lease are subject to odpisom amortyzacyjnym movable or intangible, or has been concluded for a period of at least 5 years if its subject-matter subject to odpisom real estate amortyzacyjnym;

2) lease, where the beneficiary is a natural person, business nieprowadząca, was concluded at the time meant;

3) sum of fixed charges in the contract of lease referred to in paragraph 1 or 2, minus the tax on goods and services, is responsible for at least the initial value of fixed assets or intangible assets, and in the case of the conclusion by the lessor of the next lease an asset or intangible values and which are the subject of such an agreement previously legal corresponds to at least its fair market value of the conclusion of the next lease agreement; the recipe article. 19 shall apply mutatis mutandis.

2. If the lessor on the conclusion of the lease agreement uses the income tax exemptions conferred on the basis of: 1) article. 6 of the Act of February 15, 1992 on income tax of legal persons (OJ of 2011 No. 74, item. 397, with further amendments), 2) regulations on special economic zones, 3) article. 23 and 37 of the Act of 14 June 1991 on companies with foreign participation [22] (Journal of laws of 1997, no. 26, item 143, of 1998, no. 160, item 1063 and 1999 No. 49, item 484 and No 101, item 1178)-this agreement applies the principle of taxation referred to in article 1. 23f-23 h.

3. in the case of the lessor who is a legal person other than the restrictions referred to in paragraph 1. 2, also apply to the shareholders of these companies.

Article. 23 c [the revenue from the sale of fixed assets or intangible assets] if, on the expiry of the basic period of lease agreement referred to in article 14(2). 23B paragraph 1. 1, the lessor transfers to the lessee the ownership of fixed assets or intangible assets, which are the subject of this contract: 1) income from the sale of fixed assets or intangible assets is their value in price specified in the contract of sale; However, if this price is lower than the hypothetical value of net fixed assets or intangible assets, the income of the market value according to the rules referred to in article 1. 19;

2) at the expense of revenue when calculating income from sales is the actual net value.

Article. 23d. [the amount received by the recipient] 1. If, on the expiry of the basic period of lease agreement referred to in article 14(2). 23B paragraph 1. 1, the lessor transfers to a third party the ownership of fixed assets or intangible assets, which are the subject of this agreement, and shall be paid in respect of the recipient to repay the amount of the agreed value – in determining the income from sales and the cost of his obtaining a shall apply the provisions of article 4. 14, art. 19, art. 22. 23.2. The amount paid to the recipient, in the case referred to in paragraph 1. 1, is the cost of obtaining financing revenues on payment to the amount of the difference between the actual net value as a hypothetical net value.

3. The amount received by the lessee, in the case referred to in paragraph 1. 1, is his income on the date of its receipt.

Article. 23e [the fee established by the parties to the contract] 1. If, on the expiry of the basic period of lease agreement referred to in article 14(2). 23B paragraph 1. 1, point 1, the lessor gives thanks to the continued use of fixed assets or intangible assets, which are the subject of this agreement, either the lessor and revenue at the expense of the lessee are the fees established by the parties to this agreement.

2. If, on the expiry of the basic period of lease agreement referred to in article 14(2). 23B paragraph 1. 1 point 2, the lessor gives thanks to the continued use of fixed assets or intangible assets, which are the subject of this agreement, either the lessor charges are established by the parties to this agreement, even when they diverge significantly from the market value.


Article. 23f. [exclusion of assigning charges to revenues the lessor] 1. Financing income, subject to the provisions of paragraph 2. 3, and up to the cost of obtaining the beneficiary income does not include the fees referred to in article 1. 23B paragraph 1. 1, under which repayment of the initial value of fixed assets or intangible assets, if all the following conditions are met: 1) the lease was concluded at the time meant;

2) sum of the fixed in the contract the lease fees, less the tax on goods and services, is responsible for at least the initial value of fixed assets or intangible assets, and in the case of the conclusion by the lessor of the next lease an asset or intangible values and which are the subject of such an agreement previously legal corresponds to at least its fair market value of the conclusion of the next lease agreement; the recipe article. 19 shall apply mutatis mutandis;

3) the agreement contains a provision that in the primary period of leasing contract: a) depreciation shall be carried out using, where there is a person referred to in subparagraph (a). (b), or (b)) the lessor decides not to make a depreciation in the case where the beneficiary is a natural person, business nieprowadząca.

2. If the amount of the repayment of fixed assets or intangible assets per individual charge is not specified in the lease agreement, it shall be determined in proportion to the duration of this agreement.

3. financing income include the fees referred to in article 1. 23B paragraph 1. 1, obtained from all leasing contracts entered into by the lessor in the same asset or intangible values, and legal, in part over the repayment of initial value, determined in accordance with article 4. 22g. 23g. [transfer of ownership of fixed assets or intangible] 1. If the conditions are met, referred to in article 1. paragraph 23f. 1, and after the expiration of the period of the basic lease agreement the lessor transfers to the lessee the ownership of fixed assets or intangible assets which are the subject of this contract: 1) income from the sale of fixed assets or intangible assets is their value in price specified in the contract of sale, even if it differs significantly from their market value;

2) to the cost of obtaining revenue does not include expenses incurred by the lessor for the acquisition or construction of fixed assets or intangible assets which are the subject of a leasing agreement; However, the expense of these expenses reduced by the repayment of initial value referred to in article 14(2). 23A point 7.

2. If the conditions are met, referred to in article 1. paragraph 23f. 1, and after the expiration of the period of the basic lease agreement the lessor gives thanks to the continued use of fixed assets or intangible assets, subject to the agreement, the lessor revenue and cost of revenue using charges are determined by the parties, also when deviate significantly from the market value.

Article. 23 h [transfer of ownership to a third party] 1. If the conditions are met, referred to in article 1. paragraph 23f. 1, and after the expiration of the period of the basic lease agreement the lessor transfers to a third party the ownership of fixed assets or intangible assets, subject to the agreement, and the recipient shall pay in respect of the repayment of the amount of the agreed value: 1) in the determination of the revenue from the sale shall apply the provisions referred to in article 1. 14. 19;

2) to the cost of obtaining revenue does not include expenses incurred by the lessor for the acquisition or construction of fixed assets or intangible assets which are the subject of the contract; However, the expense of these expenses reduced by the repayment of initial value referred to in article 14(2). 23A point 7.

2. the amount paid to the recipient provides the revenue cost of the lessor and the lessee is a receipt on the date of its receipt.

Article. 23i. [transfer of ownership of land after the expiry of the basic period of lease] 1. If the subject of a lease agreement concluded for the duration of the marked are land or the right of perpetual use of land, and the sum of the fees fixed therein correspond to at least the value of the land or the right of perpetual use of land equal to the expenditure on their acquisition-financing revenue and up to the cost of obtaining the beneficiary income does not include the fees laid down in this agreement, incurred by the lessee in the primary period of this agreement in respect of the use of the subject matter of the contract , in part representing repayment of this value; the recipe article. paragraph 23f. 2 shall apply mutatis mutandis.

2. If, on the expiry of the basic period of the lease contract the lessor transfers to the lessee or third person land ownership or the right of perpetual use of land which is the subject of this agreement, or have them offers to further use, for the establishment of the revenue and cost of revenue provisions of article 5 Parties. 23g and article. 23 h shall apply mutatis mutandis.

Article. 23j. [Specify the price in the contract of lease] 1. If the lease agreement has been referred to the price at which the lessee is entitled to purchase the subject of the agreement upon completion of the basic period of this agreement, this price shall be taken into account in the total of the fees referred to in article 1. 23B paragraph 1. 1, paragraph 3 and article 4. paragraph 23f. 1 point 2.

2. To the amount of the fees referred to in paragraph 1. 1 does not include: 1) payments to the lessor for additional benefits, in so far as they are extracted from the lease payments;

2) taxes, which tax obligation on the financing of the ownership or possession of fixed assets, subject to the agreement of the lease, and the insurance premiums of these assets, if the lease agreement provided that the lessee will pay the burden of these taxes and contributions, regardless of the use fees;

3) the deposit referred to in the lease agreement from financing paid by the lessee.

3. The security referred to in paragraph 1. 2 paragraph 3, does not include financing income and up to the cost of obtaining revenue using.

Article. 23 k [the transfer of receivables to a third party] 1. If the lessor has moved on to a third party claims in the form of fees, as referred to in article 1. 23B paragraph 1. 1, and has not been transferred to a third party the ownership of the subject of leasing contract: 1) the lessor income does not include amounts paid by a third party in respect of the transfer of the claim;

2 revenue) at the expense of the lessor is paid to a third party discount or rewards.

2. in the case referred to in paragraph 1. 1, the fees to be borne by the lessee for the benefit of a third party shall constitute revenue for financing on the due date of payment.

Article. 23 l [application of the provisions of the Act] to the taxation of the parties to the contract concluded for an indefinite period or for the duration of the marked, but not satisfying the conditions referred to in article 1. 23B paragraph 1. 1, paragraph 3 or article. paragraph 23f. 1, or article. 23i paragraph 1. 1, shall apply the provisions referred to in article 1. 11, art. 22. 23, for lease agreements and lease.



Chapter 5 Specific rules for determining the income of the Article. 24. [the term income taxpayers] 1. On taxpayers who maintain accounts, income from a business is deemed income shown on the basis of properly kept books, reduced by income tax free and increased expenditure without the cost of revenue, included previously in the burden of the cost of obtaining revenue.

2. On the taxpayers income from economic activities and achievers the book of revenues and expenses income from operations is the difference between the income within the meaning of article 3. 14 and the costs of obtaining increased by the difference between the value of the inventory for the final and initial commercial goods, materials (raw materials) primary and secondary, semi-finished products, finished products, work in progress, gaps and debris, if the value of the final inventory is higher than the value of the initial inventory, or reduced by the difference between the value of the beginning and ending inventory, if the value of the initial inventory is higher. Income from the disposal of assets, in return for payment referred to in article 1. 14 paragraph 1. 2, paragraph 1, to be used for business or special departments of agricultural production, is the revenue from the disposal of assets, in return for payment referred to in article 1. 14 paragraph 1. 2 (1) (a). (b), and in other cases, the income or loss is the difference between the revenue for disposal: 1) the initial value shown in the records of fixed assets and intangible assets, subject to section 2, plus the sum of the depreciation referred to in article 1. 22 h of paragraph 1. 1, paragraph 1, made from these measures and values or 2) the value of the resulting document the acquisition of cooperative ownership right to commercial premises or participate in this law, the initial value for the purposes of making depreciation allowances determined in accordance with article 4. 22g paragraph 1. 10, plus the sum of the depreciation referred to in article 1. 22 h of paragraph 1. 1, paragraph 1, made from this right or participate in such a law.

3. (repealed).


3A. in the event of the liquidation of the business or special departments of agricultural production, including in the form of a non-legal person, company, or partner of such companies shall draw up a list of assets on the day of the liquidation of the business or special departments of agricultural production or on the day of the occurrence of a partner of the company. The list should include at least the following data: ordinal number, identification of the (name) property of the component, 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 cost falling revenue, the starting value, the method of depreciation, the depreciation amount, and the amount of cash paid due to the shareholders in respect of participation in the company of a non-legal person on the day of the occurrence or winding-up.

3B. for the income from the disposal of the assets referred to in article 1. 14 paragraph 1. point 17 (a) 2. and, is the difference between revenue and expenditure disposals against payment for the acquisition of the components of non-deductible costs of any kind.

3 c. the income in respect of the occurrence of a partner with a company that is not a legal person in receipt of cash is the difference between a receipt with that title, established pursuant to article 4. 14, and expenditure on the purchase or cover the right to shares in such a company.

3D. Income from paid to dispose of assets other than cash received by a shareholder is not a legal person by virtue of the occurrence of such company or of its winding-up is the difference between the income derived from them for disposal and any expenses incurred in their acquisition or construction, niezaliczonymi in any form to the cost of the deductible by a partner or company; the provisions of article 4. 22 paragraph 1. 8A shall apply mutatis mutandis.

3E. the provisions of paragraphs 1 and 2. 3 c and 3d shall apply mutatis mutandis in the case of the receipt by the applicant of the venturer with the company of a non-legal person at the same time the cash and other assets.

3F. the list referred to in paragraph 1. 3A, shall be drawn up on the day of the conversion of an entrepreneur who is a natural person in the single-a capital company.

4. Income (loss) from special departments of agricultural production is the difference between the income in respect of the conduct of those departments and costs incurred, plus the increment value of the herd at the end of the fiscal year as compared with the status at the beginning of the year and reduced by the value of the cavities in the herd during the tax year. Income from special departments of agricultural production, if the taxpayer does not maintain the accounts referred to in article 1. 15, shall be determined by applying the standards of the estimated income from certain areas under cultivation or livestock units referred to in annex No. 2.

4A. Standards the estimated annual income referred to in paragraph 1. 4, shall apply as from the surface units or other types of production units referred to in column 3 of Annex No. 2, except that in the case of: 1) crops in greenhouses and plastic tunnels, from 1 m2 of the total calculated according to the length of the inner walls;

2) crops of mushrooms and mycelium-1 m2 of surface used in these;

3) poultry hatcheries, from 1 piece of chick obtained from hatching;

4) laboratory animals-from 1 piece of sold animals, on the basis of contracts for the purposes of the laboratory tests and scientific experiments, analyses and tests carried out in laboratories, as well as the control of technological processes;

5) the breeding and rearing of animals listed under Order No 2. 15 (b). b-h of Annex No. 2, from 1 piece of the animal sold;

6) breeding aquarium fish-1 dm3 volume, calculated according to the length of the internal edge.

4B. If the size of the special departments of agricultural production exceeds the size specified in annex No. 2, tax shall be subject to the income obtained in the tax year from the entire surface of the crop or production units.

4. If, within the annual cycle of production on the same surface are carried out different crops for which are set different standards for the estimated income, income from any kind of crops shall be calculated, subject to the provisions of paragraph 2. 4E, using appropriate standards for it, in proportion to the number of months in which it was carried out the crop, including a period of preparation to help bring this crop.

4 d. the provision of paragraphs 1 and 2. 4 c shall also apply in the event of the commencement or cessation within one year of conducting special departments of agricultural production.

4E. In unheated greenhouses annual standard applies regardless of the duration and type of crop.

5. Income (income) from participation in the profits of legal persons is income (revenue) actually obtained from the share, including: 1) income from redemption of shares (shares);

1A) income from the reduction in shareholder equity in a company referred to in article 14(2). 5A paragraph 28 (b). (c) or (d), which shall be in any way other than as specified in section 1;

1B) income from a partner company, referred to in article 14(2). 5A paragraph 28 (b). (c) or (d), which shall be in any way other than as specified in section 1;

2) (repealed);

3) the value of the property received in connection with the liquidation of a legal person or company;

4) income for an increase in the share capital, and cooperatives to increase the income equity fund – and income which is equivalent to the amounts transferred to the capital (Fund) from other capital (funds) this company or cooperative;

5) dividends from shares made by the members of the employees ' pension funds in the accounts;

6) in the event of the merger or Division of companies-cash payments received by participants (shareholders) of the company being acquired, shared or linked companies;

7) in the case of the Division of companies taken over assets as a result of the split, and when broken down by the separation of the remaining assets, the company also does not constitute an organised part of the undertaking is established on the day of allocation of surplus of the nominal value of the shares (shares) allotted in the acquiring company or the new company over the cost of acquisition or shares (shares) in the company being divided, calculated in accordance with article 4. 22 paragraph 1. 1F or article. 23 paragraph 1. 1, paragraph 38; If the Division of the company shall be effected by the separation, at the expense of revenue is a value, or the amount of the expenditure incurred by the shareholder (script) on the cover or the acquisition of shares (shares) in the company being divided, determined in such a proportion as remains in this shareholder nominal value unicestwianych shares (shares) in the company being divided to the face value of the shares (the shares) prior to distribution;

8) the value of undistributed profits of the company and the value of profit from other capitals than the share capital in the company resolved, in the case of the transformation of the company into a non-legal person; revenue shall be determined on the day of conversion;

9) interest on capital contribution paid to a partner by the company, referred to in article 14(2). 5A paragraph 28 (b). (c) or (d).

5a. Income from stock transfer complex quantitative account of the staff member's pension fund the assets of this Fund is the difference between the value of these shares on the date of transfer, are priced according to the principles of valuation of assets of pension funds, and the cost of acquisition of those shares.

5b. (repealed).

5 c (repealed).

5 the income referred to in paragraph 1. 5 point 1, it is the excess of income received in connection with the redemption of the costs of obtaining income calculated in accordance with article 4. 22 paragraph 1. 1F, or 1 g, or: 13, or article. 23 paragraph 1. 1, paragraph 38, or 38 c; If the acquisition occurred by way of inheritance or donations, the costs of obtaining income are expenditures incurred by the testator or donor to purchase these shares.

5E. The income referred to in paragraph 1. 5 paragraph 1a or 1b, is the excess of income received in connection with the reduction of the share capital of the company, referred to in article 14(2). 5A paragraph 28 (b). (c) or (d), or an instance of such a company, over the costs of obtaining income calculated in accordance with article 4. 22 paragraph 1. 1F or article. 23 paragraph 1. 1, paragraph 38.

6. Income from remuneration of disposal referred to in article 1. 10 paragraph 1. 1, paragraph 8 (b). (d) if revenue from the disposal for does not constitute income from a business, is the difference between the income obtained from the disposal for things and the cost of their acquisition, reduced by the value of the investments made during the holding things.

7. The proper Minister of public financies, in agreement with the Minister competent for agriculture, starting from the fiscal year 2002, by regulation, an estimate of the standards referred to in paragraph 1. 4, changing them every year to the extent corresponding to that increase in the prices of agricultural production goods, issued by the President of the Central Statistical Office in the official journal of the Republic of Poland "Polish Monitor."

8. In the event of the merger or Division of companies, subject to the provisions of paragraph 2. 5 section 7 and paragraph 1. 8 d, income (revenue), a partner of the company being acquired or split, which is the excess of the nominal value of the shares (shares) assigned by the acquiring company or the new company over expenditure on acquisition (cover) shares (the shares) in the company being acquired or split, is not taxable at the time of the merger or Division of companies; in determining the income from disposals in return for payment of shares (shares) of the acquiring company or the new company partner determines the cost of revenue on the basis of: 1) article. 22 paragraph 1. 1F – if shares (shares) in the company being acquired or split have been covered in Exchange for a contribution in kind;

2) article. 23 paragraph 1. 1 pt 38 – if shares (shares) in the company being acquired or split have been acquired or covered by a contribution in cash;


3) expenditure on the acquisition of or participations (shares) of the company being divided, determined in accordance with paragraph 1 or 2, in such proportion as remains in the shareholder nominal value unicestwianych shares (shares) in the company share of the nominal value of the shares (the shares) prior to distribution; the remainder of the amount of those expenses is deductible for income from the disposal of shares (shares) of companies divided by the separation.

8A. If the company acquires from another partner of the company shares (shares) that other company and, in Exchange for shares (shares) that other company forwards its shareholder own shares (shares), or in Exchange for shares (shares) that other company forwards shareholder this other company own shares (shares), together with payment in cash in the amount of not more than 10% of the nominal value of their shares (shares) or, in the absence of a nominal value, the market value of these shares (shares), and if, as a result of the acquisition of: 1) acquiring company obtains an absolute majority of the voting rights in the company, whose shares (shares) are acquired, or 2) the company purchases, which has an absolute majority of the voting rights in the company, whose shares (shares) are acquired, increasing the number of shares (shares) in the company to revenue does not include the value of the shares (shares) sent to the shareholder of that other company and the value of the shares (the shares) acquired by the company provided that the entities involved in the transaction are subject in the Member State of the European Union or of another State belonging to the European economic area tax from the whole of their income, regardless of the place of their achievement (Exchange).

8B. the provision of paragraphs 1 and 2. 8A shall apply where: 1) the acquiring company and a company whose shares (shares) are acquired, are those specifically mentioned in annex No. 3 to the law or are subject to income tax from the whole of their income, regardless of the place of their achievement, other than the Member State of the European Union the country belonging to the European economic area and 2) partner is a taxable person and income tax paid by him shares (shares) are non-monetary contribution intended in whole or in part to an increase in the share capital of the acquiring company.

8 c. the provision of paragraph 1. 8A shall apply also in the case of more than one acquisition of shares (shares), carried out within a period not exceeding 6 months calculated from the month in which the first of their acquisition, if, as a result of these transactions are fulfilled the conditions laid down in that provision.

8 d. the provisions of paragraphs 1 and 2. 5 para 6 and 7, and paragraph 2. 8 shall also apply to income derived from the companies listed in annex No. 3 to the Act.

9. (repealed).

10. If the taxable person shall be made for the disposal of securities acquired at different prices, and it is not possible to determine the purchase price of the securities to be sold, in determining the income from such disposal shall apply the principle that each disposal concerns turn of securities acquired at the earliest. The principle referred to in the first sentence, shall be applied separately for each securities account.

11. which Income surplus between the market value of the shares covered by the (acquired) by persons entitled on the basis of the resolutions of the General Assembly and any expenses incurred in their coverage of the (acquisition) is not taxable at the time of entry (acquisition) of these shares. The principle referred to in the first sentence shall apply mutatis mutandis to the income constituting a surplus between the market value of the shares and any expenses incurred in their acquisition of a company having legal personality, which covered the (acquired) these actions for the sole purpose of title transfer their property to the person entitled on the basis of the resolutions of the general meeting of the company is the issuer.

12. the principle referred to in paragraph 1. 11, do not apply to the income achieved from the sale of shares by the person entitled based on the resolutions of the general meeting of the company is the issuer.

12A. the provisions of paragraphs 1 and 2. 11 and 12 shall apply to income derived by a person authorized by virtue of (acquiring) shares of companies whose headquarters are in the territory of the Member States of the European Union or the European economic area.

13. Income from disposals in return for payment of securities on a regulated market, within the framework of the short sale shall be the date on which: 1) the vendor has made a return of borrowed securities, or had it made in accordance with the concluded loan agreement of such securities, in the case when the need to settle the vendor has entered into such an agreement;

2) on the securities account of the vendor was made, for the purpose of settlement, the securities which are the subject of a short sale, not later than on the day of settlement – in other cases.

14. Income referred to in paragraph 1. 13, obtained in the tax year, is the difference between the sum of the income from the disposal of securities against payment and expenditure to ensure the availability of securities for the purpose of settlement, including the acquisition of the securities returned in the case referred to in paragraph 1. 13 point 1.

15. Income from insurance premiums for investment in connection with the insurance contract concluded on the basis of the provisions of the business of insurance and reinsurance, in the case of insurance capital funds, is the difference between the amount paid and the sum of the benefits contributions paid to an insurance undertaking which has been transferred to the capital fund.

15A. for investment income from insurance premiums in connection with a contract of insurance on the life or endowment, concluded on the basis of separate provisions, in which the performance of an insurance undertaking arising from ongoing challenge is: 1) shall be determined on the basis of the specified indexes or other base values or 2) equal to the insurance premiums plus the specified in the contract of insurance rate-is the difference between the amount paid to provide a premium amount to the insurance undertaking.

15B. the provision of paragraphs 1 and 2. 15A paragraph 1 shall not apply to insurance contracts concluded on the basis of separate regulations, to which in determining the value of the reserves in the life insurance rate is applied, referred to in the provisions of the accounting of insurance undertakings.

16. The income received in respect of the conversion of the company into shares of the consolidating company, consolidated or equivalent rights in the company consolidated on the consolidating company's shares made pursuant to the Act of 7 September 2007 on the basis of the acquisition of Treasury shares in the process of the consolidation of the companies in the electricity sector (OJ No 191, item 1367 and 2009 No. 13, item 70) is not taxable at the time of the conversion of shares or rights to shares equivalent. The income referred to in the first sentence, with the conversion of the shares of the company on consolidated disposed of shares of the company of the consolidating or replace the equivalent rights consolidated in the consolidating company's shares is taxable when income from the sale of the consolidating company's shares obtained by conversion.

17. by virtue of the Income shares (shares) in the capital of the company in Exchange for a contribution in kind in the form of know-how, in connection with the implementation of the order 3.1 operational programme innovative economy "Igniting Innovation", shall be determined, subject to the provisions of paragraph 2. 18, the day of the expiry of 5 years from the date of the deduction referred to in article 2. 17. 1A, at a rate specified by the State of revenues.

18. in the case of disposal or cessation of the existence of legal shares (shares), referred to in paragraph 1. 17, before the expiry of 5 years from the date of the deduction referred to in article 2. 17. 1A, bring these income shares (shares) shall be determined on the day of their disposal or cessation of the existence of law of particular to the State of revenues.

Article. 24A. [obligation to keep the book of revenues and expenses] 1. Individuals, partnerships of individuals, public individuals and affiliate company carrying out an economic activity, are required to carry the book of tax revenues and expenses, hereinafter referred to as "the book", subject to paragraph 2. 3 and 5, or accounts, in accordance with separate regulations in such a way as to determine the income (loss), the basis of assessment and the amount of the tax due for the tax year, including for the reporting period, as well as to take into account in the records of fixed assets and intangible information necessary for calculating the amount of depreciation in accordance with the provisions of article 3. 22A-22 °.

1a. Taxpayers who are shipping entrepreneurs within the meaning of the law of 24 August 2006 on the tonażowym tax, tonażowym tax taxed established and other activities taxed income tax are required in the paper or in the accounts referred to in paragraph 1. 1 extract the revenues and related costs of the various types of activities subject to tonażowym tax and income tax.

1B. taxable persons established research and development, who wish to take advantage of the deduction referred to in article 2. 26E, are required in the paper or in the accounts referred to in paragraph 1. 1 extract the costs of research and development activities.

2. The obligation to keep the book also applies to persons: 1) carrying out activities on the basis of agency agreements and agreements on the terms of the order made on the basis of separate regulations;

2) engaged in special departments of agricultural production if they notified the intention to carry these books;

3) clergy, which waived the payment of the flat-rate income tax.

3. The obligation to keep paper does not apply to persons who:


1) pay income tax in the forms of flat-rate;

2) carry only passenger services and freight rolling stock horse;

3) perform the profession only in the bar team;

4) are for the disposal of assets: (a)) after the liquidation of the business yourself, b) received in connection with the liquidation of the company is not a legal person or an instance of such a company.

4. The obligation to keep the accounts concerned individuals, civil partnerships of individuals, partnerships of individuals and partner companies if their income, within the meaning of article 3. 14, for the previous fiscal year totaled in the Polish currency at least equal to the amount laid down in euro in accounting rules.

5. A natural person, the partnership of individuals, partnership of individuals or partnership may lead also accounts from the start of the next fiscal year, if the income, within the meaning of article 3. 14, for the previous fiscal year are lower than the equivalent in the currency of the amount referred to in Polish euro in accounting rules. In this case, the person or the members of the company before the start of the fiscal year are required to notify the head of the tax authority competent in matters relating to income tax.

6. the volume expressed in euro referred to in paragraph 1. 4 and 5, shall be converted into the currency of Poland according to the average euro exchange rate issued by the Polish National Bank on the first working day of October of the year preceding the tax year.

7. The proper Minister of public financies, by regulation, determine the way of ledgers of revenues and expenses, the detailed terms and conditions, which should correspond to this book to provide evidence as to the determination of tax liability, and a detailed scope of responsibilities associated with performance, as well as the terms of the notice of the Tax Office of the Chief of the driving.

Article. 24B. [the determination of income by way of estimating] 1. If the determination of the income (loss) in the manner provided for in article 4. 24 and 24a is not possible, the income (loss) shall be determined by the estimate.

2. in the case of non-taxable taxable persons referred to in article 1. 3 paragraphs 1 and 2. 1 and 3, obowiązanych to keep the books listed in the article. 24A, when the term of income on the basis of these accounts is not possible, income is determined by estimate, using the income indicator in relation to income in the amount of: 1) 5% – from wholesale or retail;

2) 10%-from construction activities or mounting or in terms of transport services;

3) 60%-intermediary activity, if the remuneration is determined in the form of commissions;

4) 80% of the activity in the Attorney services or Expertising;

5) 20%-from other sources of revenue.

3. The activities in the field of wholesale or retail, referred to in paragraph 1. 2, paragraph 1, carried out on the territory of the Republic of Poland by the non-taxable taxable persons referred to in article 1. 3 paragraphs 1 and 2. 1 and 3, payment disposal of Polish goods to customers regardless of the place of conclusion of the contract.

4. The provisions of paragraph 1. 2 and 3 shall not apply if the agreement on prevention of double taxation treaties, which the Republic of Poland is a party, concluded with the country on whose territory the taxable person is established or resident, provides otherwise.

Article. 24 c [Exchange] 1. Exchange differences increase revenue, respectively, as exchange rate gains or losses as deductible expenses in the amount resulting from the difference between the values referred to in paragraph 1. 2 and 3.

2. Exchange gains arise if: 1) income payable in foreign currency converted to gold according to average exchange rate issued by the Polish National Bank is lower than the value of the income on the date of its receipt, converted by actually used the exchange rate of that day;

2) cost incurred in a foreign currency when converted to gold according to average exchange rate issued by the Polish National Bank is higher than the value of this cost on the date of payment, converted by actually used the exchange rate of that day;

3) received or purchased fixed or cash value in a foreign currency on the day of their impact is less than the value of these funds or monetary value on the date of payment or any other form of flow of these measures or monetary value, as actually used the exchange rate these days, subject to point 4 and 5;

4) credit (loans) in a foreign currency on the date of its grant is less than the value of the credit (loans) on the day of his return, converted by actually used the exchange rate of these days;

5) credit (loans) in a foreign currency on the day of its receipt is higher than the value of the loan (the loan) on its repayment, converted by actually used the exchange rate of these days.

3. Exchange losses arise, if the value of: 1) income due in foreign currency converted to gold according to average exchange rate issued by the Polish National Bank is higher than the value of the income on the date of its receipt, converted by actually used the exchange rate of that day;

2) cost incurred in a foreign currency when converted to gold according to average exchange rate issued by the Polish National Bank is lower than the value of this cost on the date of payment, converted by actually used the exchange rate of that day;

3) received or purchased fixed or cash value in a foreign currency on the day of their impact is higher than the value of these funds or monetary value on the date of payment or any other form of flow of these measures or monetary value, as actually used the exchange rate these days, subject to point 4 and 5;

4) credit (loans) in a foreign currency on the date of its grant is higher than the value of the credit (loans) on the day of his return, converted by actually used the exchange rate of these days;

5) credit (loans) in a foreign currency on the day of its receipt is lower than the value of the loan (the loan) on its repayment, converted by actually used the exchange rate of these days.

4. For the purpose of calculating the difference referred to in paragraph 1. 2 and 3, the courses actually applied in the case of sale or purchase of foreign currency, and receipt of fees or payment obligations. In other cases, as well as when received, fees or payment obligations, it is not possible to take into account the actually used the exchange rate of the day, apply average rate announced by the Polish National Bank from the last working day preceding that day.

5. If actually applied the exchange rate referred to in paragraph 1. 2 and 3 is higher or lower, respectively, by more than plus or minus 5% of the value of the average exchange rate issued by the Polish National Bank from the last working day preceding the day actually used the exchange rate, the tax authority may invite the parties to the agreement to change this value or indicate reasons applicable exchange rate. In the event of a failure to change the value or niewskazania the reasons which justify the application of actual exchange rate, the tax authority shall determine the rate based on the exchange rates published by the Polish National Bank.

6. By the average exchange rate announced by the Polish National Bank, referred to in paragraph 1. 2 and 3, the course of the last working day preceding the day of obtaining income or charges.

7. the cost referred to in paragraph 1. 2 and 3, shall be deemed the cost resulting from the received invoice (Bill) or other evidence in the absence of an invoice (Bill), and the day of payment referred to in paragraph 1. 2 and 3, the day of settlement of the obligations of any kind, including as a result of the deductions.

8. taxable persons shall designate the order in which the valuation of money or monetary value in a foreign currency, referred to in paragraph 1. 2 paragraph 3 and paragraph 4. 3 paragraph 3, according to the adopted methods used in accounting, which cannot change during the tax year.

9. the provisions of paragraphs 1 and 2. 2 points 4 and 5 and paragraph 1. 3 points 4 and 5 shall apply mutatis mutandis to equity payments loans (loans).

10. Rules for determining the losses referred to in paragraph 1. 1-9 apply taxpayers established special departments or agricultural production.

Article. 5. (repealed).

Article. 25. [the economic Relationship of the taxpayer] 1. If: 1) a natural person, a legal person or an organizational unit without legal personality, domiciled, or the Management Board on the territory of the Republic of Poland, hereinafter referred to as the "national party", participates directly or indirectly in the management of an enterprise located outside the territory of the Republic of Poland or in its control or has a share of the capital of this company, or 2) a natural person, a legal person or an organizational unit without legal personality having a domicile, seat or management outside the territory of the Republic of Poland, hereinafter referred to as "foreign entity", participates directly or indirectly in the management of national or entity in its control or has a share of the capital of this national entity, or 3) the same natural person, legal person or organizational unit without legal personality at the same time directly or indirectly involved in the management of national and foreign entity, entity or their control, or has a share of the capital of these entities


and if, as a result of such links to be established or imposed conditions that differ from those that ustaliłyby between independent entities, and as a result the taxpayer shows no income or income shows lower than those which one would expect if the listed links did not exist-the income of the taxpayer and the tax shall be determined without taking into account the conditions arising from these links.

2. the revenue referred to in paragraph 1. 1, shall be determined by estimate, using the following methods: 1) comparable uncontrolled price;

2) resale prices;

3) the reasonable profit margin ("cost plus").

3. If it is not possible to apply the methods set out in paragraph 1. 2 transactional profit methods shall be applied.

3A. in the case of issue by the competent tax authority, on the basis of the provisions of the tax code, the decision on recognition of the correctness of the choice and application of methods for the determination of the transaction price between related parties, to the extent specified in this decision applies the method indicated in it.

4. the provisions of paragraphs 1 and 2. 1-3a shall apply mutatis mutandis if: 1) national entity participates directly or indirectly in the management of another entity or in its control or has a share of the capital of another national entity, or 2) the same natural person, legal person or organizational unit without legal personality at the same time directly or indirectly involved in the management of national operators or their control, or has a share of the capital.

4A. where the national entity transactions with resident, domiciled or the Board on the territory or in the country specified in the regulation referred to in article 2. 25A, paragraph 1. 6, and the conditions laid down in such a transaction different from the conditions ustaliłyby between independent entities, and as a result the taxpayer shows no income or income has appears on the height-income taxpayer is determined by estimate, using the methods indicated in paragraph 2. 2 and 3 or article shall apply accordingly. 19.5. The provisions of paragraph 1. 4 shall also apply to the links of a family or arising from employment relationship or to property between domestic actors or persons employed in those entities the management or supervisory or control functions, and if any person combines the functionality of the management or supervisory or control in these entities.

5a. the participation in the capital of another entity, referred to in paragraph 1. 1 and 4, means a situation in which the entity has, directly or indirectly in the capital of another entity not less than 5%.

5b. In determining the share of indirect, that entity has in the capital of another entity, it is understood the principle that if one entity has in the capital of another entity is specified, and the second has the same share in the capital of another entity, the first entity has participated in the capital of another entity in the same height; If the values are different, the amount of indirect participation assumes a value lower.

6. The term family connections referred to in paragraph 1. 5, marriage and kinship or affinity up to the second degree.

6a. (repealed).

6B. If the income of the taxpayer that is subject to the national tax administration of the other Member States will be considered as income related to the taxable person of a foreign entity and included in taxable income that a foreign entity, in order to eliminate double taxation of income adjustment is made taxable person national entity, if the provisions of the relevant international agreements to which the Republic of Poland is a party, such correction shall provide.

6 c. Adjustment of income referred to in paragraph 1. 6B, is determining the income of the taxpayer for which national entity, what would be the entity obtained, if the terms and conditions of business or financial agreed with foreign entity referred to in paragraph 1. 6B, reflect the conditions which would have been agreed between independent entities.

6 d. the provisions of paragraph 1. 1-3a, 6b and 6 c shall apply mutatis mutandis in determining the income of the taxpayer referred to in article 2. 3 paragraphs 1 and 2. 2A, established by located on the territory of the Republic of Poland a foreign company, or a taxable person as referred to in article 1. 3 paragraphs 1 and 2. 1, established by a foreign company is located outside the territory of the Republic of Poland, in terms of income subject to the assignment to the foreign establishment.

6E. the provisions of paragraphs 1 and 2. 6B and 6 c shall apply mutatis mutandis in cases where: 1) the tax authority or tax inspection authority has specified income of the taxpayer in connection with the establishment or by the imposition of national entities of the conditions referred to in paragraph 1. 1, or 2) the taxable person upon completion of tax control used the power to correct testimony of income (losses) achieved in the tax year in the case of disclosure by control of irregularities in connection with the establishment or by the imposition of national entities of the conditions referred to in paragraph 1. 1 or 3) a taxable person has benefited from the power to correct a previously made a declaration in accordance with article 4. -the law of 28 September 1991 on the control of stamp duty (OJ of 2011 No. 41, item 214, as amended), in the case of disclosure by control of irregularities in connection with the establishment or by the imposition of national entities of the conditions referred to in paragraph 1. 1.6f. The provisions of paragraph 1. 4 do not apply to: 1) in the case of transactions between a group of agricultural producers shall be entered in the register referred to in article 2. 9. 1 of the law of 15 September 2000 on agricultural producers groups and their relationships and to amend other acts (Journal of laws No. 88, item. 983, as amended) and its members, concerning the disposal of agricultural producers on behalf of the group for the products or groups of products produced on holdings of the members of such a group;

2) in the case of transactions between the initially recognised a group of fruit and vegetable producers or recognised organisation of fruit and vegetable producers, acting on the basis of the provisions of the law of 19 December 2003 on the organisation of the markets in fruit and vegetables of the market in hops, of the market in dried fodder and of the markets in flax and hemp grown for fibre (OJ of 2011, No 145, item 868 and 2012. poz. 243 and 1258) and their members concerning the disposal of such a group for for that organisation or products or groups of products produced on holdings of the members of such a group or organization.

7. (repealed).

7A. (repealed).

8. The proper Minister of public financies shall determine, by regulation, the manner and mode of determining revenue by estimate and the manner and mode of elimination of double taxation in the case of correction of corporate profits, having regard in particular to the guidelines of the Organisation for economic cooperation and development, as well as the provisions of the Convention of 23 July 1990 on the Elimination of double taxation in the case of profit adjustment related companies [23] and the code of conduct for the effective implementation of the Convention on the avoidance of double taxation in the case of correction of corporate profits related (OJ. C 176 of 28.07.2006, p. 8-12).

Article. 25A. [tax Records certain transactions] 1. Taxable persons carrying out transactions, including containing the articles of Association of a non-legal person, the joint venture agreement or a contract of a similar nature, entities related to the taxable persons – within the meaning of article 4. 25 paragraph 1. 1 and 4 – or transactions in respect of which the payment of debts arising out of such transactions is carried out directly or indirectly for the benefit of the entity with a place of residence, or the Executive Board on the territory or in the country to introduce harmful tax competition, including containing the company's agreement is not a legal person, the joint venture agreement or a contract of a similar nature, if one of the parties to such an agreement is the entity domiciled , or the Executive Board on the territory or in the country to introduce harmful tax competition, are required to draw up the tax documentation that (such) transactions, including: 1) specify the functions meet actors in a transaction (having regard to the assets used and risks);

2) the identification of all anticipated costs associated with the transaction and the form and the date of payment;

3) method and the way the calculation of profits and the price of the subject of the transaction;

4) determination of economic strategy and other activities within its framework, in the case when the value of the transactions affected by the strategy adopted by the entity;

5) indication of other factors-where in order to determine the value of the transaction of entities involved in the transaction, these other factors have been taken into account and, in the case of the conclusion of the agreement of the company which is not a legal person, the joint venture agreement or a contract of a similar nature, in particular the rules on shareholders ' rights agreement adopted (the parties) to participate in profit-sharing and participation in losses;

6) description of the expected by the operator required to produce documentation of the benefits associated with obtaining the benefits – in the case of contracts relating to benefits (including services) on the nature of the spirit.

2. the obligation referred to in paragraph 1. 1, includes a transaction or transactions between related parties, in which the total amount (or the equivalent) resulting from the contract or actually paid in the tax year the total amount of the payable benefit in the tax year exceed the equivalent: 1) 30 000 euros-in the case of the provision of services, sale or provide intangible, or 2) 50 000 euros-in the other cases.


2A. In the case of a company which is not a legal obligation, referred to in paragraph 1. 1, includes contract, in which the total value contributed by the partners of contributions exceeds the equivalent of 50,000 euros. In the case of a joint venture or other contracts of a similar nature this limit refers to the value of the joint venture as defined in this agreement, and in the absence of a determination of the agreement is expected to be on the day of conclusion of the contract the value of jointly implemented projects.

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 receivables arising from such a transaction is carried out directly or indirectly for the benefit of the entity with a place of residence, or the Executive Board on the territory or in the country to introduce harmful tax competition, if the total amount (or the equivalent) resulting from the contract or actually paid in the tax year the total amount of the payable benefit in the tax year exceed the equivalent of 20 000 euros.

3A. In the case of a company which is not a legal person, if one of the parties to the contract is domiciled entity, or the Executive Board on the territory or in the country to introduce harmful tax competition, the obligation referred to in paragraph 1. 1, includes contract, in which the total value contributed by the partners of the contributions exceed the equivalent of 20 000 euros. In the case of a joint venture or other contracts of a similar nature this limit refers to the value of the joint venture as defined in this agreement, and in the absence of a determination of the agreement is expected to be on the day of conclusion of the contract the value of jointly implemented projects.

3B. the obligation referred to in paragraph 1. 1, shall not apply to transactions between a group of agricultural producers shall be entered in the register referred to in article 2. 9. 1 of the law of 15 September 2000 on agricultural producers groups and their relationships and to amend other acts, and its members, concerning: 1) for disposal on behalf of the Group of agricultural producers products or groups of products produced on holdings of the members of such a group;

2) for disposal by a group of agricultural producers on behalf of the members of the goods used by the Member to make the products or groups of products referred to in paragraph 1, and the provision of services related to this production.

3 c. the obligation referred to in paragraph 1. 1, shall not apply to transactions between the initially recognised a group of fruit and vegetable producers or recognised organisation of fruit and vegetable producers, acting on the basis of the law of 19 December 2003 on the organisation of the markets in fruit and vegetables of the market in hops, of the market in dried fodder and of the markets in flax and hemp grown for fibre, and its members, concerning: 1) for disposal on behalf of such a group or organization products or groups of products produced on holdings of the members of such a group or organization;

2) for disposal by such a group or organization on behalf of its members, the goods used by the Member to make the products or groups of products referred to in paragraph 1, and the provision of services related to this production.

4. at the request of the tax authority or the tax inspection authorities taxpayers are required to submit the documentation referred to in paragraph 1. 1-3a, within 7 days from the date of delivery of the request this documentation by those authorities.

5. the volume expressed in euro referred to in paragraph 1. 2, 2a, 3, 3a, shall be converted into the currency of Poland at the average exchange rate published by the Polish National Bank applicable on the last day of the fiscal year preceding the fiscal year in which the transaction was concluded (contract) the obligation referred to in paragraph 1. 1.5a. The provisions of paragraph 1. 1-5 shall apply by analogy to the taxable persons referred to in article 1. 3 paragraphs 1 and 2. 2A, established by located on the territory of the Republic of Poland a foreign company, including as regards the transaction between those taxable persons and their foreign establishment situated on the territory of the Republic of Poland, that are assigned to this foreign plant.

5b. the provisions of paragraphs 1 and 2. 1-5 shall apply by analogy to the taxable persons referred to in article 1. 3 paragraphs 1 and 2. 1, engaged by a foreign company is located outside the territory of the Republic of Poland, in terms of the transaction between the taxpayers and their foreign establishments assigned to the foreign establishment.

6. The proper Minister of public financies shall determine, by regulation, a list of countries and territories using the harmful tax competition. In drawing up the list of countries and territories, the proper minister of public financies takes into account in particular the content of the memorandum of understanding in this regard taken by the Organisation for economic co-operation and development (OECD).



Chapter 5a Taxation revenue not coverage in sources disclosed or undisclosed sources Article. 25B. [Income not coverage in sources disclosed or undisclosed sources] 1. For income referred to in article 1. 20 paragraph 1. 1B, it is considered income: 1) not disclosed coverage sources, including income from sources identified by the taxpayer, revealed in the wrong amount, 2) undisclosed sources include income from sources not by the taxable person by the tax authority or transient and tax inspection authority-in an amount corresponding to the excess of expenditure over income (revenue) opodatkowanymi or income (revenue) nieopodatkowanymi obtained before incurring the expense.

2. Outlook recognizes the value of accumulated in the tax year the property or the amount expended in fiscal year means, in the case where it is not possible to determine the tax year in which the funds were collected.

3. revenue (income) taxable value shall be deemed to remain at the disposal of the taxpayer before incurring the expenditure, meet all the following conditions: 1) of their origin has been established as to the title, amount and period;

2) is possible to define or determine the tax liability with regard to the values that have an impact on the determination of such an undertaking, or an undertaking is defined or established, or have been reported to taxation.

4. income (revenue) is not taxed, it is considered the value of remaining at the disposal of the taxpayer before incurring the expenditure, the origin of which has been established as to the title, amount and period, and which are: 1) have been free from tax or exempt from taxation under the provisions of the Act, other than the provisions of this chapter or the provisions of a separate place or 2) is not subject to taxation on the basis of the provisions of the Act, other than the provisions of this chapter or regulations separate set or 3) were covered by the tax obligation in respect of the proper tax, but the tax was not or has expired due to: (a)) the omission of tax remission of tax arrears, b), c) exemptions from the obligation to pay tax, d) prescription.

5. expenditure, revenue (income) taxable or revenue (income) taxable, shall apply mutatis mutandis the provisions of article 4. 8 paragraph 1. 1-2.

Article. 25 c [the emergence of tax liability] Part of tax revenue not coverage in sources disclosed or undisclosed sources created on the last day of the tax year in which the income was made in an amount corresponding to the excess of expenditure over income (revenue) opodatkowanymi or income (revenue) nieopodatkowanymi.

Article. 25 d [taxable] tax revenue not coverage in sources disclosed or undisclosed sources is in the tax year the income corresponding to the amount of the excess of expenditure over income (revenue) opodatkowanymi or income (revenue) nieopodatkowanymi. In the case of more than one tax year, the tax base is the sum of the income corresponding to the amount of the excess of expenditure over income (revenue) opodatkowanymi or income (revenue) nieopodatkowanymi.

Article. 25E [flat-rate income tax] revenue not coverage in sources disclosed or undisclosed sources, subject to article 22. 25 g of paragraph 1. 7, flat-rate income tax amounts to 75% of the tax base.

Article. 25f. [Fixing income tax not coverage in sources disclosed or undisclosed sources] income tax not coverage in sources disclosed or undisclosed sources shall determine by way of decision, for the tax year in which the income was corresponding to the amount of the surplus or surplus, the competent tax authority or tax inspection by the competent authority.

Article. 25 g [the burden of proof in demonstrating revenue (income) taxable or revenue (income) taxable expenditure representing] 1. Tax in the course of proceedings or in the course of proceedings of tax inspection body control, the burden of proof in demonstrating revenue (income) taxable or revenue (income) taxable representing expenditure rests with the taxpayer.

2. The provisions of paragraph 1. 1 shall not apply to revenue (income) taxable or revenue (income) taxable known authority on its own initiative or on the basis of the authority shall be determined by: 1) owned by him, records, records, or other data;

2) public records held by other public bodies to which the authority has access by electronic means on the principles laid down in the rules of the law of 17 February 2005 on the informatization for bodies pursuing public tasks (OJ from 2014, item 1114).


3. If in the course of proceedings or tax inspection authority, follow-up to the taxable person does not prove revenue (income) taxable or revenue (income) taxable, referred to in article 1. paragraph 25B. 4 para 3, representing the expenditure and there has been a limitation of liability in respect of such income (income), their getting a taxpayer can lend credence. In the case of nieudowodnienia or nieuprawdopodobnienia of revenue (income) referred to in the first sentence, revenue (income) shall be deemed to be income, referred to in article 1. paragraph 25B. 1.4. The provision of paragraph 1. 3 shall apply mutatis mutandis to the revenue (income) taxable, referred to in article 1. paragraph 25B. 4 (1) and (2).

5. in proceedings in respect of income not coverage in sources disclosed or undisclosed sources in determining the excess of expenditure over income (revenue) opodatkowanymi or income (revenue) nieopodatkowanymi taxpayer indicates revenue (income) tax or income (revenue) is not taxed, which shall be borne by the individual. If the taxpayer has not indicated which revenue (income) opodatkowanymi or income (revenue) nieopodatkowanymi cover various expenses applies the principle that the earliest expenditure is covered by the earliest revenue (income) opodatkowanymi or income (revenue) nieopodatkowanymi.

6. If the taxable person does not have evidence confirming the value accumulated in the tax year of property, this value shall be determined on the day of the bear the expense, by applying article respectively. 19.7. If it is found in the tax proceedings or in proceedings of tax inspection authority to control the source of the previously undisclosed revenue (income) and their height, income (revenue) are subject to tax on the principles laid down in the provisions of the Act, other than the provisions of this chapter or the regulations of separate laws.



Chapter 6 the basis for calculations and tax Articles. 26. [the basis of calculation of the sales tax] 1. Basis for calculation of the tax, subject to article 22. 29-30 c, art. 30e. 30F, income is determined in accordance with article 8. 9, art. 24 paragraph 1. 1, 2, 3b-3e, 4-4e and 6 or article. paragraph 24B. 1 and 2, or article. 25, after deduction of amounts: 1) (repealed);

2) contributions referred to in the Act of 13 October 1998 on the social security system: a) paid in the tax year immediately at your own pension, disability, sickness and accident of the taxpayer and persons associated with him, b) withheld by the payer in the tax year from taxpayer funds, except that in the case of a taxable income referred to in article osiągającego. 12 paragraph 1. 6, in part only, calculated, in the manner set out in article 1. paragraph 33. 4 from the taxable income is not affected by the deduction of contributions, that basis dimension represents income (income) tax exempt under the Act, and contributions, which is the dimension of the base income, which on the basis of the provisions of the tax code has been deprecated for charging the tax.

2A) contributions paid in the tax year taxpayer funds on the mandatory social security contributions of the taxable person or persons associated with it, in accordance with the provisions of the compulsory social insurance in force in the Republic of Poland other than a Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation subject to the provisions of paragraph 2. 13A-c;

2B) deposits on individual pension account made by the taxpayer in the tax year, up to the amount specified in the rules about individual retirement accounts;

3) (repealed);

4) (repealed);

5) made in the tax year of repayments of unduly collected benefits which had previously increased taxable income, taking into account the amounts collected income tax, when the refunds were not deducted by the payer;

6) expenses for rehabilitation purposes and the expenditure related to the improved performance of vital, incurred in the tax year by a taxable person who is disabled or the taxpayer on whose dependents are disabled;

6a) [24] expenditure incurred by a taxable person arising out of the use of the Internet, to an extent not exceeding in the tax year amount of $ 760;

7) (repealed);

8) (repealed);

9) donations provided for the purposes of: (a)) referred to in article 1. 4 of the Act on public benefit activities, the organizations referred to in article 1. 3 paragraphs 1 and 2. 2 and 3 of this Act, or equivalent organizations referred to in the regulations governing public benefit activities other than those in force in the Republic of Poland a Member State of the European Union or another country belonging to the European economic area, the public benefit activities in the sphere of public tasks, carrying out these objectives, subject to the provisions of paragraph 2. 6E, b), c) religious donations by honorary blood donors in accordance with article 4. 6 of the Act of 22 August 1997 on public service (Journal of laws No. 106, item 681, with further amendments), in the amount of money equivalent for taken blood specific provisions issued pursuant to article 12. 11 (1). 2 of this Act, in the amount of donations, but not more than the amount representing 6% of income;

10) (repealed);

2. (repealed).

3. (repealed).

4. (repealed).

5. Total amount of deductions from the titles referred to in paragraph 1. 1 point 9 shall not exceed in the tax year amount representing 6% of the income, except that the deduction of donations are not incurred for the benefit of: 1) natural persons;

2) legal persons and unincorporated organisational units established to manufacture electronic industry products, tobacco, fuel, wine, spirits and other alcoholic products brewing of alcoholic strength exceeding 1,5%, and products made of precious metals or with the participation of these metals, or trade in these products.

6. If the subject goods are donations to tax goods and services tax, the amount of the donation is considered the value of the goods, together with a tax on goods and services, in excess of VAT which the taxable person has the right to deduct in accordance with the provisions of the tax on goods and services in respect of the donation. In determining the value of such gifts shall apply mutatis mutandis to article. 19.6a. (repealed).

6B. Taxpayers who deduct the donations referred to in paragraph 1. 1 point 9 and under separate laws, are required to demonstrate in testimony, referred to in article 1. paragraph 45. 1, the amount of the transferred donations, the amount of your deduction and allowing the identification of the donee, in particular his or her name and address.

6 c. in the case of a refund made donations, blessed is required to communicate to the Office information on the tax return taxable receipt, within one month from the date of return.

6 d. the provision of paragraphs 1 and 2. 7 shall apply mutatis mutandis to the donations, counted on the basis of separate laws.

6E. the right to deduct the donations referred to in paragraph 1. 1, paragraph 9 (b). and, for the benefit of an organization referred to in the regulations governing public benefit activities other than those in force in the Republic of Poland a Member State of the European Union or another country belonging to the European economic area, the leading nonprofit activities in the sphere of public tasks, shall be entitled to a taxable person provided: 1) document the statement by a taxable person, that on the day she was donating the equivalent organization to the organization referred to in article 1. 3 paragraphs 1 and 2. 2 and 3 of the Act on public benefit activities, implementing the objectives set out in article 1. 4 of the Act on the activities of the public interest and public benefit activities 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, by the tax authority to obtain tax information from the tax authority of the Member State on whose territory the Organization has its seat.

6f. Deduction of donations referred to in paragraph 1. 1 point 9 shall not apply where the taxable person completing the value passed to the cost of donation revenue on the basis of article. 23 paragraph 1. 1, paragraph 11.

6 g. Deduction referred to in paragraph 1. 1, paragraph 2(b), shall be made in the tax return.

6. The deduction referred to in paragraph 1. 1 point 6a, shall be taxable only in the following two consecutive tax years, if the period prior to those years did not benefit from this deduction.

7. the amount of the expenditure for the purposes referred to in paragraph 1. 1, subject to paragraph 2. 7 c, shall be determined on the basis of: 1) proof of payment on the payment account or donee of his bank account, other than a payment account in the case of monetary donations;

2) evidence, from which derive the identity of the donor and the value of the transferred donations along with a declaration by the donee of its adoption, in the case of donations other than money or other than that specified in paragraph 1. 1, paragraph 9 (b). (c);

3) certificate organizational unit implement the task of collection of blood about the amount of free donated blood or blood components by krwiodawcę;

4) document stating their meeting, containing in particular: the identity of the buyer (customer services or goods) and seller (good or service), the type of goods or services purchased, and the amount of the payouts in cases other than those mentioned in points 1-3.

7A. For expenditure referred to in paragraph 1. 1, paragraph 6, shall be considered expenses incurred: 1) adaptation and equipment of apartments and residential buildings according to the needs arising from a disability;


2) adaptation of motor vehicles to the needs arising from a disability;

3) the purchase and repair of individual equipment, facilities and technical tools necessary for rehabilitation and to facilitate the activities of life, according to the needs arising from a disability, except in the case of household appliances;

4) purchase of publications and materials (aid) training, according to the needs arising from a disability;

5) payment for the stay on the rehabilitation rehabilitation fixed period;

6) payment for staying on treatment in a spa treatment per stay in a medical rehabilitation, education and care-and pielęgnacyjno-care and payment for physical therapy;

7) pay guides of the blind group I or II disability and persons with disabilities in the locomotor system and group, in an amount not exceeding $ 2280 in the tax year;

8) the maintenance by the blind and partially sighted people in Group I or II disability and persons with disabilities of movement organs included in disability group and guide dog referred to in the Act on vocational rehabilitation, in an amount not exceeding $ 2280 in the tax year;

9) nursing care in the home of a person with a disability during the chronic disease which makes it impossible to move welfare services provided for disabled persons in disability groups;

10) pay for the sign-language interpreter;

11) colonies and camps for children and young people with disabilities and children of disabled persons who are under the age of 25 years of age;

12) medication-in the amount of difference between the actually incurred the expenditure for the month in question and the amount of PLN 100, if a doctor specialist determines that the disabled person should apply certain drugs (permanently or temporarily);

13) paid, necessary portable medical treatments necessary to: (a) rehabilitation of the disabled person)--sanitary transport ambulance b) a disabled person, in Group I or II disability, and children with disabilities under 16 years-also other modes of transport than those mentioned in point (a). (a);

14) using a passenger car, which is owned by (co-ownership) persons with disabilities in disability group I or II or a taxable person with a dependent disabled person falling into Group I or II disability or disabled children, who are under the age of 16 years of age, for the purpose of necessary related transportation for the necessary medical treatments-rehabilitation-to an extent not exceeding in the tax year amount of 2 280 zł;

15) chargeable by public transport journeys related to stay: a) the rehabilitation rehabilitation fixed period, (b)) in the establishments referred to in paragraph 6 (c)) on the colonies and camps for children and youth referred to in point 11.

7B. the expenditure referred to in paragraph 1. 7A, deductible from income, if they were not funded (subsidized) share resources handicapped rehabilitation fund, the Fund's share of activity, the State Fund for rehabilitation of people with disabilities or from the resources of the national health fund, social security fund company or have not been returned to the taxable person of any kind. In the case where expenses were partly funded (subsidized) of these funds (funds), the deduction is subject to the difference between expenditure and the amount funded (dofinansowaną) of these funds (funds) or the return of any kind.

7 c in the case of expenditure referred to in paragraph 1. 7A points 7, 8 and 14, is not required to have their documents. However, at the request of the tax authority or the tax inspection authorities, the taxable person is required to furnish the evidence needed to establish the right of deduction, in particular: 1) indicate the name and the name of the person that paid in connection with the performance of functions of the Guide;

2) find a certificate confirming the status of the guide dog;

3) find evidence of order and make the necessary medical treatments-rehabilitation centers.

7 d. deduction of expenditure referred to in paragraph 1. 7A, is to have the person concerned delivery: 1) of qualifying by adjudicating one of three degrees of disability, as defined in separate regulations, or 2) granting decision an for the total or partial inability to work, pension or social pension training, or 3) of the disability of a person who has not completed the age of 16, issued on the basis of separate provisions.

7E. the provisions of paragraphs 1 and 2. 7A-7 d and paragraph 4. 7 g shall apply mutatis mutandis to the taxpayer, on whom they are dependent of the following disabilities: spouse, children and adopted foreign children adopted on the upbringing, stepchildren, parents, spouse, siblings, parents, stepfather, stepmother, zięciowie and synowe – if in the tax year the income of disabled persons shall not exceed the amount of $ 9120.

7F. Whenever the provisions of paragraph 1. 7A is mentioned about the people assigned to: 1) and invalidity group – it shall mean respectively persons, in respect of which, on the basis of separate regulations, to give effect to: (a)) the total incapacity for work and the inability to independent existence or (b)) a considerable degree of disability;

2) Group II disability – it shall mean respectively persons, in respect of which, on the basis of separate regulations, to give effect to: (a)) the total incapacity for work, or (b)) a moderate degree of disability.

7 g. Deduction referred to in paragraph 1. 1 point 6, can be made also in the case where the person concerned by the Outlook, it has the judgment of disability issued by the competent authority on the basis of separate regulations to 31 August 1997.

7 h. the amount referred to in paragraph 1. 1 point 5, in excess of the amount of income referred to in paragraph 1. 1, can be deducted from the income earned in the next consecutive following 5 years of tax returns.

8. (repealed).

9. (repealed).

10. (repealed).

11. (repealed).

12. (repealed).

13. (repealed).

13A. expenditure for the purposes referred to in paragraph 1. 1 deductible from income, if they have not been included in the cost of revenue or were not deducted from income on the basis of the law on the flat-rate income tax or have not been returned to the taxable person of any kind.

13b. The deduction referred to in paragraph 1. 1, paragraph 2a, does not apply to contributions: 1) where the basis of the dimension represents income (income) tax exempt on the basis of agreements to avoid double taxation, which the Republic of Poland is a party;

2) offset in other than the Republic of Poland a Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation from income (revenue) or the tax achieved in that country, or from the tax on the basis of article. 27B paragraph 1. 1 point 2.

13. The deduction referred to in paragraph 1. 1 paragraph 2a shall be subject to 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, by the tax authority to obtain tax information from the tax authority of the Member State in which the taxable person paid contributions to compulsory social security contributions.

14. (repealed).

Article. 26A. (repealed).

Article. 26B. (repealed).

Article. 26 b [25] (repealed).

Article. 26 d (expired).



Article. 26E. [eligible costs] 1. The taxable person receiving income from a source referred to in article 1. 10 paragraph 1. 1, point 3, shall be deducted from the basis of calculation of the tax, determined in accordance with article 8. 26 (1). 1 or article. paragraph 30 c. 2, the cost of obtaining revenue incurred in research and development, hereinafter referred to as the "eligible costs". The amount of the deduction in the tax year may not exceed the amount of income earned by the taxpayer from a source referred to in article 1. 10 paragraph 1. 1, paragraph 3.

2. the eligible costs shall be considered: 1) from the titles referred to in article 1. 12 paragraph 1. 1, as well as contributions from these duties referred to in the Act of 13 October 1998 on the social security system, in part financed by the contribution payer, if these duties and contributions relate to employees in order to carry out research and development activities;

2) the acquisition of materials and raw materials directly related to the research and development activities carried out;

3) expertise, reviews, consultancy and equivalent services, as well as the acquisition of the results of scientific research, provided, or carried out on the basis of agreement by the scientific unit within the meaning of the Act of 30 April 2010 on Science funding (OJ of 2014. poz. 1620 and 2015. poz. 249 and 1268) for the purposes of research and development activities;

4) chargeable use of scientific research equipment used exclusively for the research and development activities, if the use does not result from a contract entered into with the entity associated with the taxable person within the meaning of article 3. 25 paragraph 1. 1 and 4.

3. the eligible costs shall be deemed also to be carried out in a given tax year, included in the cost of revenue, depreciation on fixed assets and intangible assets used in the research and development activities, with the exception of passenger cars and buildings, buildings and premises are separate property. The costs referred to in the first sentence, article 5(1). 23 paragraph 1. 1, paragraph 45 shall not apply.

4. Eligible costs incurred within the framework of basic research are deductible only under the condition that these tests are carried out on the basis of agreements or arrangements with the science within the meaning of the Act of 30 April 2010 on the basis of funding science.


5. The eligible costs are deductible, if the taxable person were not returned in any form.

6. the right to deduct is not entitled to a taxable person, if the fiscal year ran activity on the territory of the special economic zone on the basis of the authorization.

7. the amount of the eligible costs may not exceed: 1) in respect of the costs referred to in paragraph 1. 2 paragraph 1-30% of these costs;

2) in respect of the costs referred to in paragraph 1. 2 paragraph 2-4 and paragraphs 1 and 2. 3: a) 20% of these costs – if the taxpayer is a mikroprzedsiębiorcą, small or medium-sized entrepreneur within the meaning of the provisions on freedom of economic activity, b) 10% of these costs, in the case of other taxpayers.

8. A deduction shall be made in the tax return for the tax year in which the eligible expenses are incurred. Where a taxable person has suffered loss or tax year taxable income amount is less than the amount of your deduction, the deduction is up in the whole amount or the rest-on testimonies for the following after three tax years immediately following the year in which the taxpayer has benefited or have the right to take advantage of the deduction.



Article. 26f. [obligation to demonstrate in your eligible costs subject to deductible] Taxpayers using the deduction referred to in article 2. 26E, are required to demonstrate in your eligible costs deductible.



Article. 26 g [Deduction] Deduction referred to in article 2. 26E, the taxpayer shall be shown in the testimony, which accounted for revenue from a source referred to in article 1. 10 paragraph 1. 1, paragraph 3.

Article. 27. [tax Scale] 1. [26] income tax, subject to article 22. 29-30f, from the base of its calculations according to the following scale: the basis for calculating the tax dollars the tax is more than the amount of the tax to reduce% minus 85 528 18 £ 556 02 gr $ 85 528 14 839 02 gr + 32% of the excess over 85 528 PLN 2. If taxpayers who reach only income from pensions not subject to increase pursuant to art. 55 paragraph 1. 6, after deduction of the tax according to the scale referred to in paragraph 1. 1, is the amount of income less than the amount representing 20% of the upper limit of the first compartment of the tax scale referred to in paragraph 1. 1, on an annual basis, the tax shall be determined only in the amount of the excess over that amount.

3. the provision of paragraphs 1 and 2. 2 shall apply, if the right to benefits and tax obligation specified therein existed on 1 January 1992, or formed, ranging from benefits payable from that date.

4. (repealed).

5. (repealed).

5a. (repealed).

6. (repealed).

7. (repealed).

8. If a taxable person as referred to in article 1. 3 paragraphs 1 and 2. 1, in addition to taxable income, in accordance with paragraph 1. 1, also had income from the activities performed outside the territory of the Republic of Poland or from sources of revenue outside the territory of the Republic of Poland shall be exempt from tax on the basis of agreements to avoid double taxation or other international agreements – shall be determined as follows: 1) to the income subject to income tax revenue is added to exempt from this tax, and the sum of these income tax is calculated according to the scale referred to in paragraph 1. 1;

2) is determined by the interest rate of that tax to the calculated sum of income;

3) determined in accordance with section 2 of the interest rate applies to taxable income tax.

9. If a taxable person as referred to in article 1. 3 paragraphs 1 and 2. 1 also reaches beyond the performed activities income the territory of the Republic of Poland or from sources of revenue outside the territory of the Republic of Poland, and the avoidance of double taxation agreement does not constitute a method referred to in paragraph 1. 8, or from the State in which the income is achieved, the Republic of Poland has not concluded an agreement on the avoidance of double taxation, the income of these connects to the revenue from the revenue source in the territory of the Republic of Poland. In this case, the tax calculated from the total amount of the income shall be deducted an amount equal to the income tax paid in the foreign country. This deduction may not, however, exceed that part of the tax calculated before deductions, which falls on a pro rata basis the income received in the State.

9A. If a taxable person as referred to in article 1. 3 paragraphs 1 and 2. 1, that accesses only the income from the activities performed outside the territory of the Republic of Poland or from sources of revenue outside the territory of the Republic of Poland, that are not exempt from tax on the basis of agreements to avoid double taxation or of the State in which the income is achieved, the Republic of Poland has not concluded an agreement on the avoidance of double taxation, the principles set out in paragraph 1. 9 shall apply mutatis mutandis.

10. (repealed).

Article. 27A. (repealed).

Article. 27B. [contribution to the universal health insurance] 1. Income tax, calculated in accordance with article 4. 27 or article. 30, in the first instance shall be reduced by the amount of: 1) contributions for health insurance, referred to in the Act of 27 August 2004 about health care benefits financed from public funds (OJ 2008 No. 164, item 1027, as amended): a) paid in the tax year immediately by a taxable person in accordance with the provisions of the health care benefits financed from public funds , b) taken in the tax year by the payer in accordance with the provisions of the health care benefits financed from public funds-the reduction does not apply to contributions, which is the dimension of the base income (income) tax exempt under the Act and contributions, which is the dimension of the base income, which on the basis of the provisions of the tax code has been deprecated for charging the tax.

2) contributions paid in the tax year taxpayer funds for compulsory health insurance the taxpayer or persons associated with it, in accordance with the provisions of the compulsory health insurance in force in the Republic of Poland other than a Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation subject to the provisions of paragraph 2. 4. The amount of contributions for health insurance, which reduces the tax may not exceed% 7.75 base this contribution.

3. the amount of the expenditure for the purposes referred to in paragraph 1. 1 shall be determined on the basis of documents confirming their bear.

4. The reduction referred to in paragraph 1. 1, point 2, shall apply, provided that: 1) does not apply to contributions, based on the dimension is income (income) tax exempt on the basis of agreements to avoid double taxation, which the Republic of Poland is a party;

2) contribution to the mandatory health insurance paid in other than the Republic of Poland a Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation was not deducted from income (revenue) or the tax in this State, or has not been deducted on the basis of article. 26 (1). 1 paragraph 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, by the tax authority to obtain tax information from the tax authority of the Member State in which the taxable person paid contributions to the compulsory health insurance.

Article. 27 c vessels. (repealed).

Article. 27d. (repealed).

Article. 27E. (repealed).

Article. 27f. [income tax Deduction in the case of parenting] 1. Income tax calculated in accordance with article 4. 27, the lesser of the amount of the contributions referred to in article 14(2). 27B, the taxpayer is entitled to deduct an amount calculated in accordance with paragraph 1. 2 for each minor child, in respect of which tax year: 1) he has parental responsibility;

2) he served as guardian if the child it has;

3) was cared for by a foster family, performing the function on the basis of the decision of the Court or the agreement concluded with the Mayor.

2. subject to the Deductible for each calendar month tax year in which the taxpayer performed the power he wielded or care referred to in paragraph 1. 1, in relation to: 1) one minor child-the amount of $ 92.67, if the income of the taxpayer: a) remaining for the entire tax year married and his or her spouse, did not exceed in the tax year amount 112 000 zł, b) niepozostającego married, including part of the tax year, did not exceed in the tax year amount of 56 000 zł, except the taxpayer alone raising a minor child listed in the article. 6 (2). 4 to which it applies, the amount of income referred to in (a). (a);

2) of two minor children-the amount of $ 92.67 for each child;

3) three or more minor children-amount: $ 92.67) respectively for the first and second child, b) $ 166.67 for the third child, c) 225 zł for the fourth and each subsequent child.

2A. Income referred to in paragraph 1. 2, paragraph 1, shall be deemed proceeds, including in the tax year to which they apply the principles of taxation referred to in article 1. 27, art. 30B. 30 c, reduced by the amount of the contributions referred to in article 1. 26 (1). 1 point 2 and 2a.

2B. The deduction referred to in paragraph 1. 2 paragraph 2 or 3, shall be taxable person referred to in paragraph 1. 1, which for at least one day of the tax year he has power, he or he care, referred to in paragraph 1. (1) in respect of more than one child.

2. The deduction referred to in paragraph 1. 1, shall not, as from the calendar month in which the child: 1) on the basis of the decision of the Court has been placed in an institution providing 24-hour maintenance within the meaning of the provisions on family benefits;


2) joined in marriage.

2D. A taxable person remaining married, referred to in paragraph 1. 2 (1) (a). (a) and paragraph 2. 10 and 11, shall not be considered to: 1), which has obtained the separation within the meaning of other legislation;

2) person not married, if her spouse was deprived of parental rights or the penalty of deprivation of liberty.

3. Where, in the same calendar month in relation to the child is done power, exercised the function or exercised care, referred to in paragraph 1. 1, each of the taxpayers are entitled to a deduction in the amount of which is 1/30 of the amount calculated in accordance with paragraph 1. 2 for each day the exercise of custody of children.

4. The deduction applies to the total of both parents, legal guardians or foster parents child remaining married. This amount may be tax-deductible in equal shares or in any proportion fixed by them.

5. A deduction shall be made in the tax return referred to in article 2. paragraph 45. 1, giving the number of children and their social security numbers, and in the absence of these numbers-names, the names and dates of birth of children. At the request of the tax authority or the tax inspection authorities, the taxpayer is required to provide a certificate, statements and other evidence needed to establish the right of deduction, in particular: 1) a copy of the birth certificate of the child;

2) family court certificate to establish legal guardian of the child;

3) a copy of the judgment of the Court to establish a foster family or a contract concluded between a surrogate family and starost of;

4) certificate of attending an adult child to school.

6. the provisions of paragraphs 1 and 2. 1-5 shall apply by analogy to the taxpayers of maintaining the legal age of children, referred to in article 1. 6 (2). 4, points 2 and 3, in connection with the performance by those taxpayers resting on them the obligation to pay maintenance, and in connection with the exercise of the functions of the family.

7. The provisions of article 4. 6 (2). 8 and 9 shall apply mutatis mutandis to the children referred to in paragraph 1. 1 and 6.

8. If the amount of their deduction on the basis of paragraph 1. 2, 3 and 4 is higher than the amount deducted from the title, referred to in paragraph 1. 1, in testimony, referred to in article 1. paragraph 45. 1, a taxable person shall be entitled to the amount representing the difference between the amount which a taxable deduction and the amount withheld in tax.

9. the amount representing the difference referred to in paragraph 1. 8, may not exceed the amount of the social security contributions referred to in article 1. 26 (1). 1 point 2 and 2a, and health insurance premiums referred to in article 1. 27B paragraph 1. 1 and 2, subject to the deductible, less the contributions deducted in testimony, referred to in article 1. paragraph 45. 1A, point 2, or on the basis of a flat-rate income tax act.

10. in the event of a deduction from the title, referred to in paragraph 1. 1, their business throughout the tax year married both: 1) the parents of the child's legal guardians, 2), 3) foster parents-to determine the amount of the contributions referred to in paragraph 1. 9, shall be the total amount of their contributions.

11. the provision of paragraphs 1 and 2. 10 shall also apply to a taxable person who has contracted the marriage before the start of the fiscal year, and whose spouse died during the tax year.

12. The amount representing the difference referred to in paragraph 1. 8, the taxpayer shall be shown in the testimony referred to in the article. paragraph 45. 1. 27 g. [income tax deduction of contributions to common health insurance] 1. The taxpayer subject to tax referred to in article 4. 3 paragraphs 1 and 2. 1, chances are the principles referred to in article 1. 27 paragraph 1. 9 or 9a obtained in the tax year outside the territory of the Republic of Poland income: 1) from the sources referred to in article 1. 12 paragraph 1. 1, art. 13, art. 14, or 2) the economic rights in the field of copyright and related rights within the meaning of other legislation, to be performed outside the territory of the Republic of Poland for artistic, literary, scientific, educational and publishing, with the exception of revenue (income) derived from the use of these rights or dispose of them-has the right to deduct from income tax, calculated in accordance with article 4. 27, the lesser of the amount of the contributions referred to in article 14(2). 27B, the amount calculated in accordance with paragraph 1. 2.2. The deduction is subject to the amount representing the difference between the tax calculated in accordance with article 4. 27 paragraph 1. 9 or 9a and the amount of tax calculated on income from the sources referred to in paragraph 1. 1, using the revenue to the principles referred to in article 1. 27 paragraph 1. 8.3. The deduction does not apply when the income from the sources referred to in paragraph 1. 1, have been obtained in the countries and territories listed in the regulation issued on the basis of article. 25A, paragraph 1. 6.4. The provisions of paragraph 1. 1-3 shall apply mutatis mutandis to the tax calculated in accordance with article 4. 30 c. 28. (repealed).

Article. 29. [lump sum] 1. Personal income tax in the territory of the Republic of Poland by the persons referred to in article 1. 3 paragraphs 1 and 2. 2A, income: 1) from the activities referred to in article 1. 13 points 2 and 6-9 and out of interest other than those referred to in article 1. paragraph 30A. 1, copyright or related rights, the rights to inventive projects, trademarks and designs, including designs from the sale of those rights from import duties for sharing secret recipe or manufacturing process, for the use of, or the right to use industrial, commercial or scientific equipment, including means of transport, as well as information relating to experience gained in the field of industrial, commercial or scientific (know-how)-gets in the form of a lump sum in the amount of 20% of revenue;

2) service charges in respect of the activities and entertainment, or sport, performed by natural persons resident abroad and organized through the natural persons or legal entities carrying out activities in the field of artistic events, entertainment or sports on the territory of the Republic of Poland-gets in the form of a lump sum in the amount of 20% of revenue;

3) charges for freight and passengers accepted for carriage in the Polish ports by foreign maritime companies merchant shipping, with the exception of freight and transit passengers – gets in the form of a lump sum in the amount of 10% of revenues;

4) obtained on the territory of the Republic of Poland by foreign air navigation company-gets in the form of a lump sum in the amount of 10% of revenues;

5) for benefits advice, accounting, market research, legal services, advertising services, management and control, data processing, recruitment services employees and staff, guarantees and benefits of a similar nature – gets in the form of a lump sum in the amount of 20% of the revenue.

2. the provisions of paragraphs 1 and 2. 1 shall apply with regard to agreements on the avoidance of double taxation, which the Republic of Poland is a party. However, the applicable tax rate resulting from proper agreement for the avoidance of double taxation or niepobranie (non-payment) pursuant to the agreement is possible provided proof of residence for tax purposes of the taxable person obtained from him a certificate of residence.

3. The provisions of paragraph 1. 1 shall not apply if the revenue referred to in paragraph 1. 1, are obtained by the taxable person referred to in article 2. 3 paragraphs 1 and 2. 2A, leading outside the business by located on the territory of the Republic of Poland a foreign company, provided that the taxpayer has evidence of the existence of a foreign establishment, issued by the competent tax authority of the State in which he has his place of residence, or by the competent tax authority of the State where the foreign company is located.

4. If the taxable persons referred to in article 1. 3 paragraphs 1 and 2. 2a: 1) are resident for tax purposes in other than the Republic of Poland a Member State of the European Union or in another State belonging to the European economic area or the Swiss Confederation and 2) have been documented by a certificate of residence of domicile for tax purposes is obtained the revenue referred to in paragraph 1. 1, subject to tax in the territory of the Republic of Poland may, at the request expressed in tax declarations for a given tax year, tax on the principles referred to in article 1. 27 paragraph 1. 1. In this case the downloaded from these revenue flat-rate income tax referred to in paragraph 1. 1, are treated on an equal footing with the taken by the payee on the advance income tax.

5. the provision of paragraphs 1 and 2. 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, by the tax authority to obtain tax information from the tax authority of the Member State in which a natural person is resident for tax purposes.

Article. 30. [income (revenue) from other sources] 1. Of revenue (revenue) gets a flat-rate income tax: 1) (repealed);

1A) (repealed);

1B) (repealed);

1 c) (repealed);

2) victories in contests, games and cross-or sales-related bonus Awards obtained in a Member State of the European Union or another country belonging to the European economic area, subject to article 22. 21 paragraph 1. 1 point 6, 6a and 68-in up to 10% of the winnings or prizes;

3) (repealed);

4) for benefits received by pensioners, in the context of linking their previously with a working business relationship, the employment relationship, work under contract or employment relationship of co-operatives, including trade unions, subject to article 22. 21 paragraph 1. 1, paragraph 26 and 38-10%;


4A) cash benefits received upon release from service by uniformed officers and soldiers, in conjunction with the release of these people with permanent service on the basis of separate laws for a period of one year every month or for a period of a year or once every month for a period of three months-20%;

4B) for benefits received from banks, credit unions or credit cooperative financial institutions within the meaning of other legislation in connection with promotions offered by these entities is 19% of the benefit;

5) remuneration for the provision of assistance to the police, the tax inspection authorities, customs officials, border guards, the Military Counterintelligence Service, the service of the Directorate of military intelligence, military police, the internal security agency, the intelligence agencies and the Central Antykorupcyjnemu Office, paid out of the operational fund is 20% of the salary;

5A) referred to in article 2. 13 points 2 and 5-9, where the amount of import duties specified in the contract concluded with a person other than an employee of the payer does not exceed £ 200 – 18% of revenue;

6) (repealed);

7 (repealed);

7A) savings on more than one of the individual retirement account, within the meaning of the provisions on individual pension accounts is in the amount of 75% of the proceeds for each individual retirement account;

8) (repealed);

9) (repealed);

10) (repealed);

11) (repealed);

12) (repealed);

13) from the one-off compensation for shortening the period of notice, paid soldiers dismissed from professional military service on the basis of article. 14 paragraph 1. the Act of 25 May 2001 of the reconstruction and modernisation of the technical and financing of the armed forces of the Republic of Poland (Journal of laws of 2009 No 67, item 570 and No 157, item 1241 and 2011 No. 81, item 439)-20% of revenue;

14) from the amount of withdrawal from an individual retirement account, including payments for the benefit of the person entitled in the event of death-saving made on the basis of article. paragraph 34A. 1 point 2 of the Act of 20 April 2004 on individual retirement accounts and individual retirement accounts (Dz. u. Nr 116, poz. 1205, as amended) – up to 10% of revenue;

15) [27] in respect of compensation granted pursuant to the provisions of the non-competition clauses, if liable to payment of compensation is a company in which the State Treasury, local government unit, units of local government, a State legal person or a legal entity community have, directly or indirectly, a majority of the shareholders at a general meeting or Assembly, including on the basis of agreements with the others, in part where the compensation exceeds the remuneration received by the taxpayer in respect of a contract of employment or service agreement binding it to the company within a period of six months preceding the first month payment of compensation-in the amount of 70% of this part due compensation;

16) [28] with the title specified in the contract of employment, which are activities related to management, or management services agreement concluded with a company referred to in paragraph 15, the check-in desk or compensation for shortening the period of notice of the contract of employment, which are activities related to management, or management service agreement or resolve it before the expiry of the that is, in part, in which their height exceeds three times the monthly salary received by the taxpayer in respect of a contract of employment, which are activities related to management, or management service agreement binding it with a company – up to 70% to be paid severance pay or compensation.

1a. (repealed).

1B. (repealed).

1 c (repealed).

(d) (repealed).

2. (repealed).

3. [29] flat-rate tax, referred to in paragraph 1. 1 point 2 4-5a and 13-16, without reducing the cost of revenue.

3A. The income referred to in paragraph 1. 1, paragraph 7a, is the difference between the amount representing the value of the funds in the individual retirement account and the sum of contributions to individual retirement account. This income shall be reduced by the loss of equity and property rights incurred in the tax year and previous years.

4. (repealed).

5. (repealed).

6. (repealed).

7. (repealed).

8. Income (revenue), referred to in paragraph 1. 1, not from opodatkowanymi on the principles referred to in article 1. 27.9. The provisions of paragraph 1. 1 point 2 4-5a and 7a shall apply with regard to agreements on the avoidance of double taxation, which the Republic of Poland is a party. However, the applicable tax rate resulting from the agreement on the avoidance of double taxation or niepobranie (non-payment) pursuant to the agreement is possible provided proof of his place of residence for tax purposes of the certificate.

Article. 30A. [flat rate 19%] 1. Of revenue (revenue) gets 19 percent flat-rate income tax, subject to article 22. 52A: 1) from the interest on the loans, except when lending is the subject of the business;

2) with interest and discounts on securities;

3) interest or other income from the cash collected on account of the taxpayer or in other forms of saving, or investment, carried out by the operator shall be entitled on the basis of separate provisions, subject to article 22. 14 paragraph 1. 2 paragraph 5;

4) dividends and other income from the share in the profits of legal persons;

5) from participation in capital funds income;

5A) on the income from the insurance contracts referred to in article 2. 24 paragraph 1. 15A;

6) sums paid after the death of a member of the open Pension Fund indicated by him to a person or heirs: a) within the meaning of the provisions on the Organization and functioning of the pension funds, b) from the sub-account, as referred to in article 1. 40A of the Act of 13 October 1998 on the social security system;

7) from the income of a member of the staff pension fund in respect of a transfer of shares made on account of the volume of the assets of the Fund;

8) in respect of the disposal of share warrants by the new staff regulations of the Pension Fund on behalf of a member of the Fund;

9) on the amount paid by the Pension Fund opened at one time a member of the Fund, which fund account was opened in connection with the death of his spouse;

9A) from amounts paid by the Social insurance company once the sub-account, as referred to in article 1. 40A of the Act of 13 October 1998 on the social security system, in connection with the death of the spouse of the insured person;

10) income-saving on an individual retirement account for a refund or partial refund, within the meaning of the provisions on individual retirement accounts, the funds on this account;

11) from the income of a participant in the pension scheme regulations for the reimbursement of the funds under the programme, within the meaning of the provisions on occupational pension schemes;

12 the amount of the guaranteed payments), referred to in article 14(2). 25B of the Act of 17 December 1998 on pensions and the Veterans of the Social Security Fund (OJ of 2013. poz. 1440 and 1717).

2. the provisions of paragraphs 1 and 2. 1 points 1-5 shall apply with regard to agreements on the avoidance of double taxation, which the Republic of Poland is a party. However, the applicable tax rate resulting from proper agreement for the avoidance of double taxation or niepobranie (non-payment) pursuant to the agreement is possible provided proof of residence for tax purposes of the taxable person obtained from him a certificate of residence.

2A. Of revenue (income) in respect of the claims referred to in paragraph 1. 1 point 2, 4 or 5, supplied to taxable persons authorized from securities recorded in the accounts, whose identity has not been disclosed by the judgment debtor as provided for in the Act, referred to in article 14(2). 5a of section 11, referred to in paragraph 1. 1, the payer gets at the rate referred to in paragraph 1. 1 of the total value of income (revenue) communicated by him to all taxpayers through the account holder.

3. If it is not possible to identify umarzanych or redeemed or otherwise unicestwianych the titles of participation in capital funds, it is understood that in turn are titles of participation from the acquired by the taxpayer at the earliest (FIFO). The principle referred to in the first sentence, shall be applied separately for each investment account.

4. The principle referred to in paragraph 1. 3 shall apply mutatis mutandis to the fixing of discounts on securities.

5. Income referred to in paragraph 1. 1 point 5, there shall be reduced by losses arising from participation in the equity funds and other money and capital losses on property rights, incurred in the tax year and previous years.

6. the flat-rate tax, referred to in paragraph 1. 1 points 1-4 and paragraphs 6, 8 and 9, without reducing the cost of obtaining of income, subject to article 22. 24 paragraph 1. 5 points 1 and 4, paragraph 1. 5A, 5 d and 5e.

6a. The flat-rate tax, calculated in accordance with paragraph 1. 1, paragraph 4, of the revenues obtained by the komplementariusza in respect of the share in the profits of the company, referred to in article 14(2). 5A paragraph 28 (b). (c), shall be reduced by an amount corresponding to the product of the percentage of komplementariusza in the profit of the company and the tax due on the income of the company calculated in accordance with article 4. 19 of the income tax act from the Corporation, for the fiscal year, with profit participation income was derived.

6B. the amount of the reduction referred to in paragraph 1. 6a, may not exceed the amount of tax calculated in accordance with paragraph 1. 1 point 4.


6 c. the provisions of paragraph 1. 6a and 6b shall also apply in the case where the income profit participation certificates of the company referred to in article 14(2). 5A paragraph 28 (b). (c) for the fiscal year is obtained by komplementariusza in another year than the year following the tax year, however not longer than 5 consecutive tax years, counting from the end of the tax year following the year in which profit was achieved.

6 d. the provision of paragraphs 1 and 2. 6 c shall apply mutatis mutandis to the corporate income tax revenue (income) komplementariusza of liquidation of the company, referred to in article 14(2). 5A paragraph 28 (b). (c), or with his come up with such a company.

6E. in the case of komplementariusza that accesses a income from profit participation rights in more than one company, referred to in article 14(2). 5A paragraph 28 (b). (c), the reduction referred to in paragraph 1. 6a shall be entitled in respect of the tax on revenues derived separately from each of these companies.

7. Income (revenue), referred to in paragraph 1. 1, not from opodatkowanymi on the principles referred to in article 1. 27.8. The income referred to in paragraph 1. 1, paragraph 10, is the difference between the amount representing the value of the funds in the individual retirement account and the sum of contributions to individual retirement account.

8A. The income by the total return, which was preceded by the partial phrases, is the difference between the value of the funds in the individual retirement account for a day of total return and the sum of contributions to individual retirement account, minus the cost of the partial reimbursement.

8B. in the case of a partial refund of the income is the amount of a refund less the costs per the refund. For the cost referred to in the first sentence, thought to be the product of the amount of the refund and the pointer which is a part of the sum of contributions to individual retirement account to the value of the funds in this account.

8 c. the next partial reimbursement of the provisions of paragraph 1. 8A and 8b shall apply mutatis mutandis, except that to determine the value funds in the individual retirement account shall be taken of the current state of the resources for this account.

8 d income referred to in paragraph 1. 8-8 c, there shall be reduced by the loss of equity and property rights incurred in the tax year and previous years.

8e. the provisions of paragraphs 1 and 2. 8-8 d shall apply mutatis mutandis to the determination of income referred to in paragraph 1. 1, paragraph 11.

9. taxable persons referred to in article 1. 3 paragraphs 1 and 2. 1, that outside of the Republic of Poland, the revenue (income) referred to in paragraph 1. 1 points 1-5, from the flat-rate tax calculated in accordance with paragraph 1. 1, from those of revenue (income), shall deduct an amount equal to the tax paid abroad, however, the deduction may not exceed the amount of tax calculated from those of revenue (income) by applying the rate of 19%.

10. [30] where the taxpayer referred to in article 2. 3 paragraphs 1 and 2. 1, revenue (income) referred to in article 1. 44 c of paragraph 1. 1 point 4 (b). (a) to (d) of the sources of income in the Republic of Austria or in a country or territory to which the Republic of Poland is bound by the agreement on measures equivalent to the measures referred to in Section 7a, the tax revenue (income) paid in the Republic of Austria, in the country or in the territory shall be subject to the deduction of the amount of tax calculated in accordance with paragraph 1. 1 and 9.

11. The amount of the flat-rate tax calculated from revenue (income), referred to in paragraph 1. 1 points 1-5, obtained outside of the Republic of Poland and the amounts of tax paid abroad, referred to in paragraph 1. 9 and 10, taxpayers are required to demonstrate in the tax return referred to in article 2. paragraph 45. 1 or 1a.

Article. 30B. [tax on income from securities] 1. From revenues from disposals in return for payment of securities or derivative financial instruments, including the implementation of the rights deriving from those instruments, for the disposal of shares (shares) and for placing of the shares (the shares) for the contribution in kind in the form of other than the company or its organized part, income tax is 19% of the income obtained.

2. The income referred to in paragraph 1. 1:1) the difference between the sum of the revenue derived from the disposal of securities against payment and revenue costs laid down pursuant to article 4. 22 paragraph 1. 1F or mouth. 1 g, or article. 23 paragraph 1. 1, paragraph 38, subject to article 22. 24 paragraph 1. 13 and 14, 2) the difference between the sum of the revenue generated by the implementation of the rights arising from the securities referred to in article 1. 3 (1) (a). (b) the Act of 29 July 2005 on trading in financial instruments and the costs of obtaining income, as set out on the basis of article. 23 paragraph 1. 1, paragraph 38 (a), 3), the difference between the sum of the revenue derived from the disposal for derivative financial instruments and on the implementation of the rights resulting therefrom and the costs of obtaining income, as set out on the basis of article. 23 paragraph 1. 1, paragraph 38 (a), 4), the difference between the sum of the revenue derived from the disposal for the shares (share) and revenue costs laid down pursuant to article 4. 22 paragraph 1. 1F and art. 23 paragraph 1. 1, paragraph 38 and 38 c, 5) the difference between the income determined in accordance with article 4. 17. 1 point 9 or 9a and revenue costs laid down pursuant to article 4. 22 paragraph 1. 1E, 6) the difference between the income from the disposal for the shares (share) capital company arising from the conversion of an entrepreneur who is a natural person in the single-a capital company and the costs of obtaining income, as set out on the basis of article. 22 paragraph 1. : 13-achieved in the tax year.

3. the provisions of paragraphs 1 and 2. 1 shall apply with regard to agreements on the avoidance of double taxation, which the Republic of Poland is a party. However, the applicable tax rate resulting from proper agreement for the avoidance of double taxation or non-payment of tax in accordance with the agreement is possible provided proof of residence for tax purposes of the taxable person obtained from him a certificate of residence.

4. The provisions of paragraph 1. 1 shall not apply if the charge disposal of shares (shares), securities and derivative financial instruments and the implementation of the rights resulting therefrom in the exercise of an economic activity.

5. Income referred to in paragraph 1. 1, not from opodatkowanymi on the principles referred to in article 1. and article 27. 30.5a. If the taxable person referred to in article 2. 3 paragraphs 1 and 2. 1, reaches the revenue referred to in paragraph 1. 1, both on the territory of the Republic of Poland and beyond its borders, these links and from the tax calculated from the total amount of the income shall be deducted an amount equal to the income tax paid abroad. This deduction may not, however, exceed that part of the tax calculated before deductions, which falls on a pro rata basis the income received abroad.

5b. In the case of a taxable person as referred to in article 1. 3 paragraphs 1 and 2. 1, having benefited from the revenue referred to in paragraph 1. 1, only the outside of the Republic of Poland the principle referred to in paragraph 1. 5A shall apply mutatis mutandis.

5 c. [31] where the taxpayer referred to in article 2. 3 paragraphs 1 and 2. 1, revenue (income) referred to in article 1. 44 c of paragraph 1. 1 point 4 (b). (e) and (f) revenue sources in the Republic of Austria or in a country or territory to which the Republic of Poland is bound by the agreement on measures equivalent to the measures referred to in Section 7a, the tax revenue (income) paid in the Republic of Austria, in the country or in the territory shall be subject to the deduction of the amount of tax calculated in accordance with paragraph 1. 1, 5a and 5b.

6. After the end of the fiscal year, the taxable person is required in the tax return referred to in article 2. paragraph 45. 1A para 1, show proceeds in the tax year for the disposal of securities, including assigned revenue referred to in article 1. 24 paragraph 1. 14, income from the disposal for derivative financial instruments, as well as income from the realisation of the rights resulting therefrom, for the disposal of shares (shares) and by virtue of shares (shares) in the company or the contributions of cooperatives, in Exchange for a contribution in kind in the form of other than the company or its organized part, and calculate the payable income tax.

7. the provision of article. paragraph 30A. 3 shall apply mutatis mutandis.

8. The proper Minister of public financies announce, by way of notice in the official journal of the Republic of Poland "Polish Monitor", a list of territories referred to in paragraph 1. c section 2 and article. paragraph 30A. 10 point 2.

Article. 30. [Business Taxation] 1. Income tax on income from non-agricultural economic activities or special departments of agricultural production obtained by the taxable persons referred to in article 1. 9A paragraph 1. 2 or, subject to article 7. 29, 30 and 30 d, 19% of the tax base.

2. the tax referred to in paragraph 1. 1, the income is determined in accordance with article 8. 9. 1, 2, 3, 3a and 5, art. 24 paragraph 1. 1, 2, 3b-3e. 4, first sentence, or article. paragraph 24B. 1 and 2, or article. 25. This income taxpayers may out of the social security contributions referred to in article 1. 26 (1). 1 point 2 (a). and i point 2a and a donation to an individual pension account referred to in article 1. 26 (1). 1, point 2b. The amount of premiums or contributions shall be determined on the basis of documents confirming their bear.

3. Social security contributions referred to in article 1. 26 (1). 1 point 2 (a). and i point 2a, and a donation to an individual pension account referred to in article 1. 26 (1). 1, paragraph 2b, deductible from income unless they have been: 1) included in the cost of obtaining income or deducted from the taxable income) 2 on the principles referred to in article 1. 27, or 3) deducted from revenues on the basis of the law on the flat-rate income tax, or 4) returned to the taxable person of any kind.

3A. The provisions of article 4. 26 (1). 13B and 13 c shall apply mutatis mutandis.


3B. Deduct contributions to an individual retirement account, referred to in paragraph 1. 2, shall be made in the tax return.

4. If a taxable person as referred to in article 1. 3 paragraphs 1 and 2. 1 also reaches beyond the performed activities income the territory of the Republic of Poland or from sources of revenue outside the territory of the Republic of Poland, and the income is not exempt from taxation under the agreement for the avoidance of double taxation or of the State in which the income is achieved, the Republic of Poland has not concluded an agreement on the avoidance of double taxation, the income of these connects to the revenue from the revenue source in the territory of the Republic of Poland. In this case, the tax calculated from the total amount of the income shall be deducted an amount equal to the income tax paid in the foreign country. This deduction may not, however, exceed that part of the tax calculated before deductions, which falls on a pro rata basis the income received in a foreign country.

5. in the case of a taxable person as referred to in article 1. 3 paragraphs 1 and 2. 1, that accesses only the income from the activities performed outside the territory of the Republic of Poland or from sources of revenue outside the territory of the Republic of Poland, that are not exempt from income tax under the agreement for the avoidance of double taxation, or if the State in which the income is achieved, the Republic of Poland has not concluded an agreement on the avoidance of double taxation principle referred to in paragraph 1. 4 shall apply mutatis mutandis.

6. Income from non-agricultural economic activities or special departments of agricultural production, taxed in a manner referred to in paragraph 1. 1, not from opodatkowanymi on the principles referred to in article 1. 27, art. 30B. 30e. 30F. 30 d [undercut the income by the taxpayer] 1. If the competent tax authority or tax inspection the competent authority shall determine, on the basis of article. 25, the income of the taxpayer in the amount of (loss of lower) than declared by the taxable person in respect of the transactions referred to in article 1. 25A, a taxpayer does not provide the authority required by those provisions of the tax documentation-the difference between the income declared by the taxable person and the specified by those authorities to tax at the rate of 50%.

2. the provision of paragraphs 1 and 2. 1 applies to taxpayers whose incomes are taxed on the principles referred to in article 1. 27 or in the article. 30 c. 30e [Charge disposal of immovable property] 1. Income from real estate disposals in return for payment and rights referred to in article 1. 10 paragraph 1. 1, paragraph 8 (b). and (c) income tax is 19% of the tax base.

2. the tax referred to in paragraph 1. 1, is the revenue which is the difference between the revenue for the disposal of property or rights referred to in accordance with article 4. 19, and the costs established in accordance with article 4. 22 paragraph 1. 6 c and 6 d, plus the sum of the depreciation referred to in article 1. 22 h of paragraph 1. 1, paragraph 1, made since disposed of property or rights.

3. in the case of disposals in return for payment by the conversion of property or rights referred to in article 1. 10 paragraph 1. 1, paragraph 8 (b). and (c) income shall be fixed on each of the parties to the agreement on the principles referred to in paragraph 1. 2. the 4. After the end of the fiscal year, the taxable person is required in the tax return referred to in article 2. paragraph 45. 1A, point 3, to demonstrate: 1) income received in the tax year for the disposal of real estate and property rights referred to in article 1. 10 paragraph 1. 1, paragraph 8 (b). (a) to (c) and calculate the income tax payable on income to which article 7 does not apply. 21 paragraph 1. 1, paragraph 131, or 2) income referred to in article 1. 21 paragraph 1. 1, paragraph 131.

5. Income from real estate disposals in return for payment and property rights referred to in article 1. 10 paragraph 1. 1, paragraph 8 (b). and (c) does not connect with income (revenue) from other sources.

6. the provisions of paragraphs 1 and 2. 1 to 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 use of land are the subject of a business of the taxpayer;

2) proceeds from the sale of immovable property and rights constitutes income from a business or special departments of agricultural production within the meaning of article 3. 14 paragraph 1. 2 points 1.

7. in the event of failure to fulfil the conditions referred to in article 1. 21 paragraph 1. 1, paragraph 131 taxpayer is required to make a correction of the testimony referred to in the article. paragraph 45. 1A, point 3, and to pay the tax plus interest for late payment; interest shall be calculated from the day following the expiry of the time limit for payment referred to in article 2. paragraph 45. 4 point 4, until the date of payment, inclusive.

8. If a taxable person as referred to in article 1. 3 paragraphs 1 and 2. 1 also reaches the revenue referred to in paragraph 1. 1 outside the territory of the Republic of Poland, and the income is not exempt from taxation under the agreement for the avoidance of double taxation or of the State in which the income is achieved, the Republic of Poland has not concluded an agreement on the avoidance of double taxation, the income of these connects to the income earned in the territory of the Republic of Poland. In this case, the tax calculated from the total amount of the income shall be deducted an amount equal to the income tax paid in the foreign country. This deduction may not, however, exceed that part of the tax calculated before deductions, which falls on a pro rata basis the income received in a foreign country.

9. in the case of a taxable person as referred to in article 1. 3 paragraphs 1 and 2. 1 osiągającego income referred to in paragraph 1. 1 exclusively outside the territory of the Republic of Poland, that are not exempt from income tax under the agreement for the avoidance of double taxation, or if the State in which the income is achieved, the Republic of Poland has not concluded an agreement on the avoidance of double taxation principle referred to in paragraph 1. 8 shall apply mutatis mutandis.



Article. 30F. [income tax on foreign-controlled companies] 1. Income tax on foreign-controlled companies obtained by the taxable person referred to in article 2. 3 paragraphs 1 and 2. 1, 19% of the tax base.

2. As used in this article, the term: (1) foreign-company) means: a) a legal entity, b) a capital company in the Organization, c) organizational unit without legal personality other than a company without legal personality, d) company without legal personality, referred to in article 14(2). 1 (1). 3 paragraph 2 of the income tax act Corporation-without seat or in the territory of the Republic of Poland, in which the taxable person referred to in article 2. 3 paragraphs 1 and 2. 1, has a share of the capital, voting rights or control bodies forming or the right to participate in profits;

2) financial instruments shall mean financial instruments referred to in article 1. 2 of the Act of 29 July 2005 on trading in financial instruments;

3) subsidiary means a person referred to in article 1. 3 paragraphs 1 and 2. 1 the income tax Act, a corporation or a foreign company which of the conditions referred to in paragraph 1. 3 paragraph 3 (b). (b) and (c), in which the taxpayer holds, directly or indirectly, at least 25% of the shares in the capital or 25% of the voting rights or control bodies representing, or 25% of the shares relating to the right to participate in profits.

3. A foreign-controlled company is: 1) the company's foreign based or Board on the territory or in the country referred to in the regulation issued on the basis of article. 25A, paragraph 1. 6 or 2) company's foreign resident or the Executive Board in the territory of a Member State other than those referred to in paragraph 1 which: (a)) the Republic of Poland has not concluded an international agreement, in particular the agreement on the avoidance of double taxation, or (b)) the European Union has concluded an international agreement – giving rise to the tax authorities to obtain from that Member State tax information, or 3) foreign company meeting all the following conditions : a) in the company of the taxable person referred to in article 2. 3 paragraphs 1 and 2. 1, has a continuously 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 or control bodies representing or 25% of the shares relating to the right to participate in profits, b) at least 50% of the revenue of the company reached in fiscal year referred to in paragraph 1. 7, comes from dividends and other income from the participation in the profits of a legal person, income from the sale of shares (shares), debt interest and benefit from all kinds of loans, guarantees and warranties, as well as income from copyrights, industrial property rights, including in respect of disposal of those rights, as well as disposal and implementation of financial instruments, c) at least one type of income referred to in point (a). (b) obtained by the company shall be in the State of its headquarters or Executive Board of taxation according to the income tax rate applicable in that Member State at least 25% lower than the rate referred to in article 14(2). 19 paragraph 1. 1 the income tax Act, a corporation, or the release or exemption from income tax in this State, unless these revenues shall be subject to the exemption from taxation in the Member State of establishment or of the Board of Directors of the company receiving them on the basis of the provisions of Council Directive 96/2011/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ. The EU L 345 of 29.12.2011, p. 8, as amended. d.).

4. the provision of paragraphs 1 and 2. 3 paragraph 3 (b). (a) shall also apply in the case where 25% of the shares in the capital or 25% of the voting rights or control bodies representing or 25% of the shares relating to the law to participate in the profits of a foreign company shall remain in the possession of the set, including the spouse of the taxpayer and his relatives to the second degree.


5. the tax referred to in paragraph 1. 1, foreign-controlled companies income is attributable to a period in which the condition set out in paragraph 1. 3 paragraph 3 (b). and, or, for the period referred to in paragraph 1. 9 or 10, in this part, which corresponds to their share of the associated with the right to participate in the profits of the company, after deduction of amounts: 1) a dividend received by the taxpayer from a foreign-controlled company;

2) for disposal by a taxable person to participate in a foreign-controlled company.

6. the extra Amount in accordance with paragraph 1. 5 in a given tax year are deductible in subsequent, consecutive following five years of tax returns.

7. Income referred to in paragraph 1. 5, is obtained in the tax year total surplus of revenues over costs of getting them, laid down in accordance with the provisions of the Act, regardless of the type of sources of income, determined on the last day of the tax year of the foreign-controlled companies. If a foreign company controlled does not have an established tax year or this year exceed a further period of 12 consecutive months, it is understood that the tax year of a foreign-controlled company is the fiscal year of the taxpayer. Foreign-controlled companies income is not subject to the deduction of losses incurred in previous years.

8. If it is not possible to determine the taxpayer's share of the associated with the right to participate in the profits of the foreign companies controlled or there was exclusion or limitation of this right, to determine the participation of associated with the right to participate in the profits of the foreign company shall be controlled, referred to as a percentage of the taxpayer's share in the capital, almost in the control authorities or bodies representing the voice of the law of the company.

9. in the case of a foreign-controlled company, referred to in paragraph 1. 3, point 1, to determine the participation of associated with the right to participate in the profits of the foreign-controlled companies, it is assumed that a taxable person or taxable persons referred to in article 1. 3 paragraphs 1 and 2. 1, entitled, throughout the fiscal year referred to in paragraph 1. 7, all rights to participate in the profits of the company. In the absence of proof to the contrary, it is assumed that the market shares of the taxable persons referred to in article 1. 3 paragraphs 1 and 2. 1, in connection with the right to participate in profits are equal.

10. the provisions of paragraphs 1 and 2. 9 shall apply mutatis mutandis to determine the participation of associated with the right to participate in the profits of a foreign company controlled, referred to in paragraph 1. 3 point 2, unless the taxpayer can prove that actually applicable taxable foreign share of the controlled company or its period of ownership is different.

11. in the case of a foreign-controlled company, referred to in paragraph 1. 3, point 2, the provisions of paragraph 1. 1 shall not apply if the taxpayer demonstrates that is not met at least one of the conditions referred to in paragraph 1. 3 paragraph 3. The provision of paragraph 1. 15 shall apply.

12. participation of the taxpayer in a foreign-controlled company, referred to in paragraph 1. 3 paragraph 3 (b). (a), shall be reduced by the participation of its subsidiary associated with the right to share in the profits of foreign-controlled companies that, at the same period, if the total of the following conditions are met: 1) a subsidiary holds directly or indirectly at least 25% of the shares relating to the law to participate in the profits in the company's foreign controlled;

2) a subsidiary account in the taxation of income of foreign controlled companies that, on the basis of the provisions relating to the company's foreign controlled in force in the State in which the taxable from the whole of their income;

3) a subsidiary is a taxable person as referred to in article 1. 3 paragraphs 1 and 2. 1 the income tax Act, a corporation, or there is a legal basis, arising from the agreement on the avoidance of double taxation, other ratified an international agreement to which the Republic of Poland is a party, or any other international agreement to which the community is a party, the European Union, to obtain by the tax authority or tax inspection authority tax information from the tax authority of the Member State in which the subsidiary is a foreign company is subject to taxation from the whole of their income.

13. Income tax calculated in accordance with paragraph 1. 1 deducted an amount equal to the income tax paid by a foreign company controlled in proportion as it remains revenue established in accordance with paragraph 1. 5 to the company's income determined in accordance with paragraph 1. (7); the provisions of article 4. 27 paragraph 1. 8-9a shall not apply. The recipe article. 11A shall apply mutatis mutandis.

14. the provision of paragraphs 1 and 2. 13 shall apply provided the existence of a legal basis resulting from the agreement on the avoidance of double taxation or of any other ratified an international agreement to which the community is a party, the Republic of Poland, or other international agreement to which the community is a party, the European Union, by the tax authority to obtain tax information from the tax authority of another State in which the income was derived.

15. Taxpayers are required to keep a register of foreign companies, referred to in paragraph 1. 3 paragraphs 1 and 2 and paragraph 3 (b). and, after the end of the fiscal year referred to in paragraph 1. 7 not later than before the expiry of the deadline for the submission of evidence of foreign controlled companies income achieved in the tax year, you are required to check in an occurrence in a foreign-controlled company in the records separate from the accounting records referred to in article 1. 24A or article. 15. 1 of the law on the flat-rate income tax, in such a way as to determine the income tax base and the amount of the tax due for the tax year, including to take account in the records of fixed assets and intangible information necessary to determine the amount of depreciation in accordance with the provisions of article 3. 22A-22 °.

16. at the request of the tax authority or tax inspection authority, the taxpayer is required to provide, within 7 days from the date of receipt of the request, in accordance with paragraph 1. 15 records and registry. If the taxpayer does not provide these records or or on the basis of income determination carried out records is not possible, income is determined by estimate, taking into account the subject activity (transaction), which income has been achieved. To determine income by way of estimating the tax applies.

17. For the purpose of calculating the indirect contribution referred to in paragraph 1. 3 paragraph 3 (b). (a) and paragraph 2. 12 paragraph 1, article 3. 25 paragraph 1. 5B shall apply mutatis mutandis.

18. The provisions of paragraph 1. 1, 15 and 16 shall not apply where a foreign company control of the whole of their income taxable in a Member State of the European Union or in a country belonging to the European economic area, leading in that State the actual economic activity.

19. The provisions of paragraph 1. 1, subject to paragraph 2. 15, do not apply if: (1) foreign controlled company revenue) in the tax year does not exceed an amount corresponding to 250 000 euro, converted into the currency of Poland at the average exchange rate published by the Polish National Bank applicable on the last day of the fiscal year preceding the fiscal year referred to in paragraph 1. 7, or foreign-controlled company) 2 leads the actual economic activity on the territory of a Member State other than the Member State of the European Union or a State belonging to the European economic area, which is subject to taxation from the whole of their income, and the income does not exceed 10% of the income obtained from an actual business in this State is subject to the existence of a legal basis resulting from the agreement on the avoidance of double taxation other ratified an international agreement to which the Republic of Poland is a party, or any other international agreement to which the community is a party, the European Union, to obtain tax information from the tax authority of the Member State in which a foreign company controlled taxable from the whole of their income.

20. When assessing whether a foreign-controlled company carries real economic activity, in particular, shall be taken into account: 1) foreign controlled companies register is associated with the existence of the undertaking within which the company performs its activities actually constitute economic activities, including, in particular, whether the company is in possession of a premises, personnel and equipment used in the business;

2 foreign controlled company) does not create a functioning structure in isolation from economic reasons;

3) there is a match between the scope of activities carried out by a foreign company controlled and actually held by that company, premises or equipment;

4) concluded an agreement are consistent with economic reality, they have economic reasons and there are clearly in contradiction with the general economic interests of the company;

5 foreign-controlled company) alone shall carry out its basic functions economic using of own resources, including present on site managers.

21. the provisions of paragraphs 1 and 2. 1-20 and article. paragraph 45. 1AA shall apply mutatis mutandis to a taxable person established outside the territory of the Republic of Poland a foreign company, unless the income of this establishment have been taken into account by the taxpayer in the tax base determined in accordance with article 8. 26 or article. 30. Chapter 7 collection of tax or tax advances by payers


Article. 31. [establishments as agents] individuals, legal persons and unincorporated business entities, hereinafter referred to as "sites", as agents are required to calculate and charge during the year the advance on income tax from people who gain from these establishments proceeds from the business relationship, employment, work under contract or cooperative working relationship, the cash benefits paid by the social insurance establishments and cooperatives – payment in respect of the share in the surplus balance sheet.

Article. 32. [tax] 1. The advance referred to in article 1. 31, for the months from January to December, subject to the provisions of paragraph 2. 1A, are as follows: 1) for months since the beginning of the year to month inclusive, in which the taxpayer's income from the beginning of the year, including the establishment of work exceeded the amount constituting the upper limit of the first scale interval is 18% of income earned in the month concerned;

2) for months following the month in which the income received from the beginning of the year exceeded the amount referred to in paragraph 1 is 32% of the income earned in a given month.

1a. where the taxable person makes a statement that the payer for the year going to tax income, including spouse or on the principles referred to in article 1. 6 (2). 4, and for the tax year specified in the anticipated statement: 1) income the taxpayer shall not exceed the upper limit of the first range of the scale, a spouse or child, respectively, do not receive any income with the exception of a survivor-advance for all months of the tax year amount to 18% of income earned in a given month and are further reduced for each month an amount representing 1/12 of the amount decreasing tax, specified in the first bracket of the tax scale;

2) income of the taxpayer exceed the upper limit of the first range of the scale, a spouse or child, respectively, do not receive any income with the exception of a survivor or spouse's income will fall in the lower range of the scale, advances for all months of the tax year amount to 18% of income earned in a given month.

1B. Agents, which the taxpayer made a statement referred to in paragraph 1. 1A, an advance in accordance with the principles referred to in paragraph 1. 1a (1) and (2) as from the month following the month in which the statement was made.

1. in the event of actual change gives rise to a reduction in advances or loss of income taxable in accordance with article 4. 6, the taxpayer is obliged to inform the payer; in this case, from the month following the month in which the taxable person no longer meets the conditions for a reduction in advances advances shall be taken according to the rules referred to in paragraph 1. 1.1 d. (repealed).

2. income referred to in paragraph 1. 1 and 1a, it shall be deemed received within one month of revenue within the meaning of article 3. 12 and social security cash benefits paid by the payer, after deduction of the costs in the amount referred to in article 1. 22 paragraph 1. 2 paragraph 1 or 3 or in paragraph 2. 9 PTS 1-3, and after deduction of the withheld by the payer in a given month in social security contributions referred to in article 1. 26 (1). 1 point 2 (a). (b) or section 2a. If the provision of benefits in kind shall be borne by the taxpayer or other free benefits are entitled to a taxable person for a period longer than a month, in the calculation of advances for each month shall be their value at the rate of one per month. If it is not possible to determine what portion of these benefits is one month, and adding all the values in the month their acquisition would result in disproportionately high in relation to the advance payment of money, the establishment of work, at the request of the taxpayer, will reduce the power consumption of the advance for the month and the remainder will advance in the next months of the tax year.

3. Advance payment calculated in the manner set out in paragraph 1. 1, 1a and 2 shall be reduced by an amount representing 1/12 of the amount decreasing tax, specified in the first range of applicable tax scale, if the worker before the first payment of wages in the tax year makes allot of work statement according to the pattern in which it finds that: 1) not receiving pensions through the payer;

2) falls short of the income from the agricultural production cooperative society membership or other cooperatives engaged in agricultural production;

3) falls short of income, from which it is required to pay an advance payment on the basis of article. paragraph 44. 3.

4) do not receive cash benefits paid from the Labour Fund Guaranteed Fund or employee benefits;

5) the company is competent for the application of this reduction.

3A. the statements referred to in paragraph 1. 3, does not consist if the facts resulting from the Declaration made in previous years has not changed.

3B. The advance payment calculated in the manner set out in paragraph 1. 3 shall be reduced by the amount of contributions for health insurance, referred to in article 14(2). 27B, taken this month by working with taxpayer funds.

4. the Company shall not reduce the advance in the manner set out in paragraph 1. (3) If a taxable person has notified it about the changes of the facts resulting from the Declaration.

5. Workplace for the purpose of calculating the advance shall apply the cost of obtaining revenue referred to in article 1. 22 paragraph 1. 2 paragraph 3, where an employee makes a statement about the fulfilment of the condition referred to in that provision; the provisions of paragraph 1. 3A and 4 shall apply mutatis mutandis.

6. Workplace does not receive advance income tax on income derived by an employee from work performed outside the territory of the Republic of Poland, provided that the income of these are or will be subject to tax beyond the territory of the Republic of Poland. At the request of a taxable person workplace gets an advance on income tax, pursuant to the provisions of paragraph 1. 1-5, taking into account article 9. 27 paragraph 1. 9 and 9a.

7. Workplace for the purpose of calculating the advance does not apply the cost of obtaining revenue referred to in article 1. 22 paragraph 1. 9 PTS 1-3, starting from the month following the month in which the employee submits a written declaration by the judgment debtor to opt out of their use. This statement shall be shown separately, for each fiscal year.

Article. 33. [obligations of the cooperative as the payer] 1. Agricultural cooperatives and other associations involved in agricultural production are required as agents in the course of the year the advance on income tax from payments made to members of the cooperative or their household payments accounting shifts, podzielnym income of the cooperative, as well as obtained from the cooperative by those cash allowances from social insurance.

2. The advance referred to in paragraph 1. 1, for the months from January to December shall be determined as specified in article 4. 32 paragraph 1. 1 – 1 c minus the amount calculated in accordance with article 7. 32 paragraph 1. 3 per month.

3. For the calculation of advances from financial shifts to tax payments shall be part of the established in that percentage, which was the year preceding the tax year the share of income exempt from income tax on legal persons pursuant to article 3 (4). 17. 1 section 15 of the Act of February 15, 1992 on income tax of legal persons, in the total amount of payments accounting shifts, minus the deducted by the payer in a given month contributions referred to in article 1. 26 (1). 1 point 2 (a). (b), calculated from taxable income. If in the year preceding the tax year the income referred to in the previous sentence did not, agents referred to in paragraph 1. 1 deducts in the tax year advance on income tax.

3A. The advance from the revenue referred to in paragraph 1. 1, calculated in the manner set out in paragraph 1. 2 and 3 shall be reduced by the amount of contributions for health insurance, referred to in article 14(2). 27B, taken earlier this month by a cooperative of the taxpayer funds.

4. at the end of the tax year of the agents referred to in paragraph 1. 1, determine for this year, according to the principles deriving from paragraph 1. 3, the share of income exempt from income tax of legal persons in the total amount of payments accounting shifts and the amount of social and health insurance contributions calculated from taxable income and accounting for tax in accordance with article 4. 37-40.

5. In the accounts of all the revenue and costs, led by agricultural cooperatives or other cooperatives engaged in agricultural production should be ring-fenced the revenue and costs relating to the production of crop and livestock farming niepolegającej on special branches of agricultural production.

6. in determining the cost and revenue extracted from the activities referred to in paragraph 1. 5, shall apply mutatis mutandis the rules for accounting of income and expenses with the overall activities of the cooperative.

Article. 34. [pension Authorities as agents] 1. Authorities of the scheme must as agents charge a monthly advance since paid directly by those authorities pensions, pre-retirement and retirement allowances, benefits, cash benefits teachers ' social security, pensions and social pensions structural.

1a. The payer does not receive advance income tax referred to in article 1. 21 paragraph 1. 1 point 100, if the taxpayer shall submit the documents referred to in that provision by the judgment debtor.

2. The advance referred to in paragraph 1. 1, for the months from January to December, shall be determined as specified in article 4. 32 paragraph 1. 1 – 1 c by subtracting the amount calculated in accordance with article 4. 32 paragraph 1. 3 per month.

2A. the scheme at the request of the taxpayer calculates and retrieves an advance on income tax in the course of the year without reducing the amount referred to in article 12(2). 32 paragraph 1. 3, starting from the month following the month in which the application is submitted.

3. The advance referred to in paragraph 1. 1, from the social security benefits paid directly by the scheme is taken, using the lowest tax rate specified in the scale referred to in article 14(2). 27 paragraph 1. 1.


4. Advance payment calculated in the manner set out in paragraph 1. 3 shall be reduced by an amount calculated in accordance with article 4. 32 paragraph 1. 3:1) payment of the benefits concerned the period of full calendar month and is staying signed in respect of work, relationship, work under contract or employment relationship of co-operatives and 2) together with the documentation to justify the payment of benefits is made rentowemu body zasiłkobiorcę a statement according to the pattern in which it finds that during zasiłkowym: a) is not in receipt of pensions through the payee , b) does not reach other income apart from the income obtained in a work in which the employment insurance is the basis for the creation of the right to the allowance, c) workplace, referred to under (a). (b) advance calculated from the employee's income as specified in article 4. 32 paragraph 1. 3, d) do not receive cash benefits paid from the Labour Fund or from the Fund of guaranteed employee benefits.

The recipe article. 32 paragraph 1. 4 shall apply mutatis mutandis.

4A. The advance payment calculated in the manner set out in paragraph 1. 2 shall be reduced by the amount of contributions for health insurance, referred to in article 14(2). 27B, taken this month by the scheme from the resources of the taxpayer.

5. (repealed).

6. In the case of payment of benefits directly by the scheme after the cessation of employment, the principles set out in paragraph 1. 3 and 4 and in article 5. 32 paragraph 1. 3 shall apply mutatis mutandis.

7. the scheme shall, not later than the end of February, after the end of the tax year, to draw up and pass the annual calculation of the tax, according to a predetermined formula, taxable persons obtaining income from pensions, annuities, pensions, retirement, pre-retirement allowances and compensation benefits tax office and teaching, by means of which the competent according to the place of residence of the taxpayer, head of the tax authority shall carry out its tasks, and, in the case of a taxable person referred to in article 2. 3 paragraphs 1 and 2. 2A, tax authority, by which the jurisdiction in matters of taxation of foreign persons, head of the tax authority shall carry out its tasks; This obligation does not apply to taxpayers: 1) in respect of which the obligation to cease the collection of advances;

2) which advances were determined as specified in article 4. 32 paragraph 1. 1A-1 c, unless the taxable person before the end of the tax year for the resignation makes a statement with the intention of taxation in the manner set out in article 3. 6 (2). 2 or of paragraph 3. (4);

3) in respect of which, on the basis of the provisions of the tax code, released the body scheme, in whole or in part, from the collection of advances for income tax;

4) which was not advance income tax pursuant to the provisions of agreements to avoid double taxation.

8. in the case where the scheme is not obliged to make an annual tax calculations referred to in paragraph 1. 7, shall be made not later than the end of February, after the end of the tax year, have information on the amount of proceeds, according to the established pattern, and at the same time shall transmit to the taxable person and the tax authority with which the head of the Tax Office competent according to the place of residence of the taxpayer shall carry out its tasks, and, in the case of taxable persons referred to in article 1. 3 paragraphs 1 and 2. 2A, tax authority, by which the head of the Tax Office competent in matters of taxation of foreign individuals shall carry out its tasks. The information referred to in the first sentence, the scheme shall also apply where, when payment of benefits referred to in article 1. 21 paragraph 1. 1 point 2, 75 and 100.

9. If the taxpayer in addition to the income obtained from the authority scheme: 1) is not received in the tax year other revenue, with the exception referred to in article 1. 30-30 c and art. 30e, 2) does not benefit from the deduction, subject to the provisions of paragraph 2. 10-10b) does not make use of the possibilities of total taxation revenue income of his spouse, or does not use the possibility of taxation referred to in article 2. 6 (2). 4, 4) income was not causing the price calculation of the tax in the manner set out in article 3. 27 paragraph 1. 8, 5) (repealed), 6) is under no obligation to those amounts previously deducted, subject to the provisions of paragraph 2. 11-the tax resulting from the settlement amount reduced by the annual health insurance premiums referred to in article 14(2). 27B, taken in the tax year by the scheme from the resources of a taxable person, the tax is due from the taxpayer for the year, unless the head of the tax authority shall issue a decision determining the amount of tax liability in a different height.

10. If the taxpayer has made a return of unduly collected pensions and survivors ' pensions or allowances from social security, pensions, annuities, retirement, pre-retirement benefits, compensatory benefits teachers, received directly from the authority and the obligation to advance collection by this body takes-body scheme of income deducted the amount of repayments made in the tax year when establishing the amount of the advances and the calculation of annual income, by posting on the bill you the appropriate information.

10A. in the case of granting taxable persons the right to a retirement pension, a pension for incapacity for work, survivor's pension, survivor's pension, social training, structural or social security benefits, for the period for which the taxpayer he benefited from another body scheme of taking into account an advance on tax and health insurance contribution is deducted from the scheme authority granted the benefits when establishing the amount of the advances, and in the annual tax calculation by posting on this Bill you the appropriate information.

10B. in the case of granting taxable persons the right to a retirement pension, a pension for incapacity for work, survivor's pension, training, social security benefits or survivor's pension for the period for which the taxpayer he benefits, training, scholarship or other cash benefit for unemployment compensation benefits, provide teacher training, przedemerytalny or pre-retirement benefit, taken from the title of the amount of the advance taking into account the tax and contributions to the health insurance authority scheme benefits granted from deducted when establishing the amount of the advances and the annual calculation of the tax, by posting on the bill you the appropriate information.

11. If a taxable person has received directly from the reimbursement of previously paid and deducted contributions for health insurance, and the obligation of the collection of advances by the body takes in an annual tax calculation scheme authority established for the year in which he has made return of contributions, subject to the tax calculated in accordance with article 4. 27 the amount of this contribution.

12. The difference between the tax resulting from the annual tax calculations and the sum of the advance payments collected for the months from January to December are collected from income for March or April of the following year. Taken the difference made by the payer on behalf of the IRS, by which the head of the tax office appropriate according to the headquarters of the payer shall carry out its tasks, including the advance payments for these months. If the annual tax overpayment arises, it belongs to the advances to be paid for March, and if after you download that advance overpayment remains, payer returns it taxable cash. If the ratio of power to justify advances terminated in January or February, the difference gets the income per month, for which it was collected last advance. Returned the excess cash in the payer shall be deducted from the amounts taken advances provided tax offices, showing them in the Declaration referred to in article 14(2). 38 paragraph 1. 1a. 35. [Other agents] 1. The collection of monthly advances as agents shall: 1) legal persons and their organizational units, which make the payment of pensions abroad-paid pensions by 2) organizational units of the University, scientific establishments, establishments and other organizational units, ranging from paid by scholarships, 3) employment authorities-from benefits payable from the Labour Fund, 3a) provincial labour offices-from benefits payable from the Fund of guaranteed employee benefits 4) investigative prisons and prisons-for work per temporarily arrested and condemned, 5) cooperatives-interest cash contributions from members of a cooperative, the cooperative expense classified in 6) branches of the military property agency-paid soldiers cash benefits arising from the provisions of the Act of 22 June 1995 on the accommodation for the armed forces of the Republic of Poland (Journal of laws of 2015, item 746) 7) inclusion Centre, from the integration benefits payments and incentive bonuses of integrative, allocated on the basis of the law of 13 June 2003 on social employment (OJ of 2011 No. 43, item 225 and No 205, item 1211), 8) host entity to practice absolwencką-from cash benefits provided in respect of absolwenckich practices referred to in the Act of 17 July 2009 absolwenckich practices , 9) (repealed) is less the deducted by the payer in a given month contributions referred to in article 1. 26 (1). 1 point 2 (a). (b). 2. For scholarships, referred to in paragraph 1. 1, paragraph 2, shall be considered in particular scholarships doctoral participants, research fellowships, scholarships and other charges received by the persons targeted abroad for scientific purposes, teaching or training, scholarships for research task solving and implementation studies for scholarships awarded to students and high achievers and scholarships of the Minister for academic achievement.


3. The advance referred to in paragraph 1. 1 points 1, 2, 4 and 7, for the months from January to December shall be determined as specified in article 4. 32 paragraph 1. 1 – 1 c, except that in the case of the collection of advances from pensions from abroad shall apply the provisions of the agreement on the avoidance of double taxation agreement with the country of origin of these pensions.

3A. The taxpayer while collecting pensions referred to in paragraph 1. 3, can pay the judgment debtor as determined in advance. This payment shall be deemed to be advance payment transfer by the payer.

4. Advance payment calculated in the manner set out in paragraph 1. 3 shall be reduced by the amount referred to in article 14(2). 32 paragraph 1. 3 If the advance charge agents as referred to in paragraph 1. 1 points 1, 2, 4 and 7, and the taxable person before the first payment of the charges in the tax year, or before the end of the month in which he began to achieve such revenue, the payor submits a statement according to the formula that does not reach at the same time other income, except in the case referred to in article 1. 30-30 c and art. 30e. 5. The advance from the revenue referred to in paragraph 1. 1 paragraph 3 and 3a, using the lowest tax rate specified in the scale referred to in article 14(2). 27 paragraph 1. 1, net of the amount referred to in article 14(2). 32 paragraph 1. 3.6. The advance from the revenue referred to in paragraph 1. 1 point 5, 6 and 8, using the lowest tax rate specified in the scale referred to in article 14(2). 27 paragraph 1. 1.7. (repealed).

8. (repealed).

9. An advance from the revenue referred to in paragraph 1. 1, calculated in the manner set out in paragraph 1. 3-8, shall be reduced by the amount of contributions for health insurance, referred to in article 14(2). 27B, taken this month by the payer of the taxpayer funds.

10. Agents grants referred to in article 1. 21 paragraph 1. 1 40b, shall not later than the end of February of the year following the tax year, subject to articles. paragraph 45ba 4, draw up a statement of the amount of the paid scholarship, according to the established pattern and send it a taxable and tax authority, by which the head of the Tax Office competent according to the place of residence of the taxpayer shall carry out its tasks, subject to article 22. 37.11. (repealed).

Article. 35A. (repealed).

Article. 36. [income from pensions] in relation to the taxpayers who are achieving only income from pensions not subject to increase pursuant to art. 55 paragraph 1. 6, when determining advances and making an annual calculation shall apply mutatis mutandis article. 27 paragraph 1. 2, except that the advance payment shall be fixed at a surplus of more than 1/12 of the amount referred to in that provision.

Article. 37. [Annual tax calculation by the payer] 1. If the taxpayer, from which monthly advance charge agents referred to in article 2. 31, art. 33 or article. paragraph 35. 1 points 1, 2, 4 and 7, will submit to the payer before 10 January of the year following the tax year a statement drawn up according to the model, which shall be treated on an equal footing with, that: 1) in addition to the income obtained from the payer does not obtain other revenues, with the exception of income referred to in article 1. 30-30 c and art. 30e, 2) does not benefit from the deduction, subject to the provisions of paragraph 2. 1A, point 2-4, 3) does not use the possibility of income taxation on the principles referred to in article 1. 6 (2). 2 or 4, 4) (repealed), 5) is not obliged to invoice the amounts previously deducted, subject to the provisions of paragraph 2. 1A, point 5-payer is required to draw up, according to the formula, the annual calculation of the tax, on the principles referred to in article 1. 27, from income earned by the taxpayer in the tax year.

1a. When the annual tax calculations referred to in paragraph 1. 1 purse: 1) account shall be taken of the costs referred to in article 1. 22 paragraph 1. 11;

2) shall be deducted from the income collected in the course of the year social security contributions referred to in article 1. 26 (1). 1 point 2 (a). (b) or section 2a;

3) at the request of the taxpayer deducted from income: a) (repealed), b) returned to the payer of the provision referred to in article 1. 26 (1). 1 point 5-if they have not already been deducted from income by collecting advances;

4) shall be deducted from the amount of tax on health insurance premiums referred to in article 14(2). 27B, taken in the tax year taxpayer funds;

5) will add to the tax calculated in accordance with article 4. 27 obtained through the reimbursement of previously paid and deducted contributions for health insurance, referred to in the Act of 27 August 2004 about health care benefits financed from public funds.

1B. The tax resulting from the annual calculation by the payer's income tax due from the taxpayer for the year, unless the head of the tax authority shall issue a decision specifying a different amount of income tax obligations.

2. (repealed).

3. the annual tax calculation referred to in paragraph 1. 1, agents shall, not later than the end of February after the end of the fiscal year, subject to articles. paragraph 45ba 4, and at the same time send to the taxable person and the tax authority with which the head of the Tax Office competent according to the place of residence of the taxpayer shall carry out its tasks, and, in the case of taxable persons referred to in article 1. 3 paragraphs 1 and 2. 2A, tax authority, by which the head of the Tax Office competent in matters of taxation of foreign individuals shall carry out its tasks.

4. The difference between the tax basis of an annual calculation of the advance and the sum collected for the months from January to December are collected from income for March of the following year. The difference, at the request of a taxable person, with the income for the month of April of the following year. If the ratio of power to justify the advance stopped in January or February, the difference gets the income per month, for which it was collected last advance. Taken the difference made by the payer on behalf of the IRS, including advance payments for these months. If the calculation of the annual apparent overpayment, include it on account of the advance to be paid for March, and if after you download that advance overpayment remains, payer returns it taxable cash. Returned the excess cash in the payer shall be deducted from the amounts taken advances provided tax offices, showing them in the Declaration referred to in article 14(2). 38 paragraph 1. 1a. 38. [time limits for payment of monthly advances] 1. Agents referred to in article 1. 31. 33-35, shall provide, subject to the provisions of paragraph 2. 2 and 2a, the amount taken of advances tax within the 20 day of the month following the month in which you downloaded the advance, on behalf of the IRS, by which the head of the Tax Office competent according to the place of residence of the payer shall carry out its tasks, and, if the payer is not a natural person, according to the seat or place of business, if the payer does not have. If the amount of tax withheld and the amount between the paid tax there is a difference, it should be clarified in the Declaration referred to in paragraph 1. 1A 1a. In the period until the end of January of the year following the tax year taxable persons referred to in article 1. 31. 33-35, are required to send to the tax office by which the head of the Tax Office competent according to the place of residence of the payer shall carry out its tasks, and, if the payer is not a natural person, according to the seat or place of business, if the payer has not established an annual declaration, according to a fixed formula.

1B. If you stop by the taxpayers referred to in article 1. 31 and 33-35, before the end of January of the year following the tax year a declaration referred to in paragraph 1. 1A, the payer shall, before the cessation of these activities.

2. Agents who are: 1) the betting amount of sheltered employment taken advance sales tax revenue from the titles referred to in article 1. 12 and from social security cash benefits, paid by those taxpayers: a) for months since the beginning of the year to month inclusive, in which the taxpayer's income earned since the beginning of the year that the payer has exceeded the amount constituting the upper limit of the first compartment of the scale referred to in article 14(2). 27 paragraph 1. 1 shall communicate:-40% on State Fund for the rehabilitation of disabled persons, – 60% for disabled persons Rehabilitation Fund share, b) for months following the month in which the taxable income earned since the beginning of the year that the payer has exceeded the amount referred to in subparagraph (a). and, on the conditions referred to in paragraph 1. 1;

2) betting on the professional activity of the amount taken advance sales tax revenue from the titles referred to in article 1. 12 and from social security cash benefits, paid by those taxpayers: a) for months since the beginning of the year to month inclusive, in which the taxpayer's income earned since the beginning of the year that the payer has exceeded the amount constituting the upper limit of the first compartment of the scale referred to in article 14(2). 27 paragraph 1. 1, sends activity Fund share, b) for months following the month in which the taxable income earned since the beginning of the year that the payer has exceeded the amount referred to in subparagraph (a). and, on the conditions referred to in paragraph 1. 1.2a. Agents referred to in article 1. 31 who lost the status of sheltered employment facility, employing people with disabilities, the amount of the advance income tax collected these people with the titles referred to in article 1. 12 and from social security cash benefits paid by those taxpayers including individuals: 1) for months since the beginning of the year to month inclusive, in which the disability income earned since the beginning of the year that the payer has exceeded the amount constituting the upper limit of the first compartment of the scale referred to in article 14(2). 27 paragraph 1. 1, in the amount of: (a)) 25% of the share of disabled persons Rehabilitation Fund on-in the case of employment rate of disabled achievers contributors ranging from 25 to 30%, b) 50% for handicapped rehabilitation fund share for taxpayers reaching the employment rate of people with disabilities in height from 30 to 35%,


(c)) 75% for handicapped rehabilitation fund share for taxpayers reaching the employment rate of people with disabilities ranging from 35 to 40% d) 100% for handicapped rehabilitation fund share for taxpayers reaching the employment rate of disabled people in at least 40% in the rest of the principles referred to in paragraph 1. 1;

2) for months following the month in which the disability income earned since the beginning of the year that the payer has exceeded the amount referred to in paragraph 1, the amount of the advance payments collected tax agents communicate the principles referred to in paragraph 1. 1.2b. The employment rate of people with disabilities, as referred to in paragraph 1. 2A, shall be determined on the basis of art. 21 paragraph 1. 1 and 5, and article 12. 28 paragraph 1. 3 of the law on professional rehabilitation.

2. The provisions of paragraph 1. 2A and 2b shall apply during the period of 5 years from the end of the year in which the payer has lost the status of sheltered employment facility if it satisfies the conditions laid down in the provisions of the law on professional rehabilitation.

3. (repealed).

4. (repealed).

5. (repealed).

Article. 39. [registered Forwarding information by taxpayers] 1. In the period until the end of February of the year following the tax year, subject to articles. paragraph 45ba 4, the agents referred to in article 1. 31, art. 33. 35, where they make the annual calculation of the tax, shall submit a taxable and tax authority, by which the head of the Tax Office competent according to the place of residence of the taxpayer shall carry out its tasks, and, in the case of a taxable person as referred to in article 1. 3 paragraphs 1 and 2. 2A, tax authority, by which the head of the Tax Office competent in matters of taxation of foreign individuals shall carry out its tasks, the registered information drawn up in accordance with a fixed formula, subject to the provisions of paragraph 2. 5. the information referred to in the first sentence shall also apply in the case of making payment of benefits referred to in article 1. 21 paragraph 1. 1, paragraph 46 and 74. This information shall also be exempt from income tax on the basis of agreements to avoid double taxation or other international agreements.

2. where the obligation of conscription by the taxpayers referred to in article 1. 31, art. 33. 35, advances on tax is terminated in the course of the year, agents at the written request of a taxable person, within 14 days from the date of submission of this application, are required to draw up and pass a taxable person and tax authority, by which the head of the Tax Office competent according to the place of residence of the taxpayer or the tax authority shall carry out its tasks, with the help of which the head of the Tax Office competent in matters of taxation of foreign individuals shall carry out its tasks , information, as referred to in paragraph 1. 1, subject to paragraph 2. 5.3. Natural persons established, legal entities and their organizational units and organizational units without legal personality are required no later than the end of February of the year following the tax year, subject to articles. paragraph 45ba 4 upload the taxable person and the tax authority with which the head of the Tax Office competent according to the place of residence of the taxpayer shall carry out its tasks, and, in the case of a taxable person as referred to in article 1. 3 paragraphs 1 and 2. 2A, tax authority, by which the head of the Tax Office competent in matters of taxation of foreign individuals shall carry out its tasks, personal information about the amount of income referred to in article 2. 30B paragraph 1. 2, drawn up in accordance with the established pattern.

4. At the written request of a taxable person as referred to in article 1. 3 paragraphs 1 and 2. 2A, in conjunction with the intent to leave the territory of the Republic of Poland, the entity referred to in paragraph 1. 3, within 14 days from the date of submission of this application, it is required to draw up and submit a taxable and tax authority, by which the head of the Tax Office competent in matters of taxation of foreign individuals shall carry out its tasks, the information referred to in paragraph 1. 3.4a. The information referred to in paragraph 1. 3, drawn up by the operator, accounts do not include the revenue referred to in article 1. 30B, derived from securities recorded on those accounts.

5. Agents referred to in article 2. paragraph 35. 1 point 2 of the taxpayers paying only the scholarships referred to in article 1. 21 paragraph 1. 1 40b, draw up only the information referred to in article 14(2). paragraph 35. 10. 40. [tax not collected by payers] taxable persons referred to in article 1. 31, 33, 34 and 35, if you reach the other income, from which the agents have no obligation to the collection of advance tax, shall pay an advance for podatek nalezny from those proceeds according to the rules referred to in article 1. paragraph 44. 3A. 41. [specific rules for the collection of advance payments by payers] 1. Natural persons established, legal entities and their organizational units and organizational units without legal personality, which benefits from the activities referred to in article 14(2). 13 points 2 and 4 to 9 and article. 18, the persons referred to in article 1. 3 paragraphs 1 and 2. 1, are required as agents charge, subject to the provisions of paragraph 2. 4 advance on income tax, applying for benefits, minus costs via monthly revenue in the amount referred to in article 1. 22 paragraph 1. 9 and deducted by the payer in a given month contributions referred to in article 1. 26 (1). 1 point 2 (a). (b), the lowest tax rate specified in the scale referred to in article 14(2). 27 paragraph 1. 1.1a. The advance from the revenue referred to in paragraph 1. 1, calculated in the manner set out in that Regulation shall be reduced by the amount of contributions for health insurance, referred to in article 14(2). 27B, sampled taxpayer funds by the payer referred to in paragraph 1. 1.2. Agents are not required to advance collection of debts of the titles referred to in article 1. 13 points 2 and 8, if the taxpayer makes a statement that performed by him services fall within the scope of the business referred to in article 14(2). 10 paragraph 1. 1, paragraph 3.

2A. Agents are not required for the flat-rate income tax from import duties referred to in article 1. 29, provided that proof of the place of residence of the taxpayer referred to in article 2. 3 paragraphs 1 and 2. 2A, established by located on the territory of the Republic of Poland a foreign company, obtained from him a certificate of residence and obtain a written statement that these duties are related to the activities of the establishment; the recipe article. paragraph 42. 6 shall apply mutatis mutandis.

2B. the Declaration referred to in paragraph 1. 2A, should include identification of the taxable person established by located on the territory of the Republic of Poland a foreign company, and, in particular, the full name, address and tax identification number of the taxable person and the address of the establishment of a foreign taxpayer.

3. (repealed).

3A. (repealed).

4. [32] Agents referred to in paragraph 1. 1, shall charge a flat-rate income tax from payments made (benefits) or placed at the disposal of the taxpayer money or monetary value of the titles referred to in article 1. 29, art. 30 paragraph 1. 1 point 2 4-5a, 13-16 and articles. paragraph 30A. 1, subject to paragraph 2. 4 d, 5, and 10.

4A. (repealed).

4B. (repealed).

4. The acquiring company, the newly formed or created as a result of the conversion shall be responsible as paymaster, download, flat-rate income tax referred to in article 2. paragraph 30A. 1 paragraph 4, income referred to in article 1. 24 paragraph 1. 5 point 7 or 8.

the flat-rate income tax from 4 d. income (revenue), referred to in article 1. paragraph 30A. 1, paragraph 4, in respect of dividends and income (revenue) referred to in article 1. 24 paragraph 1. 5 points to 1, 3 or 6, as well as a flat-rate income tax referred to in article 2. paragraph 30A. 1, points 2 and 5, as agents, traders securities accounts for the taxpayers, if income (revenue) have been obtained in the territory of the Republic of Poland and relate to securities on those accounts, and payment of the benefit to the taxpayer follows through.

4E. companies referred to in article 1. 5A paragraph 28 (b). (c), shall as agents charge a flat-rate income tax referred to in article 2. paragraph 30A. 1, paragraph 4, taking into account the principles referred to in article 1. paragraph 30A. 6a-6e.

5. In the event of a share capital increase income destination, and equity fund cooperatives, agents referred to in paragraph 1. 4, flat-rate income tax within 14 days from the date on which the registration Court about the alert to increase the share capital or, in the absence of registration of an increase in share capital from the date of the General Assembly of the resolution to increase the capital of cooperatives, and the General Assembly resolutions to increase the equity fund.

5a. (repealed).

6. (repealed).

6a. (repealed).

7. If the subject of: 1) winnings (s) referred to in article 1. 30 paragraph 1. 1 point 2, 2) benefits referred to in article 1. 30 paragraph 1. 1 point 4 and 4b) of the benefits referred to in article 1. 13 points 2 and 4-9 and in article 7. 18-not money, the taxpayer is required to pay to the payer the amount of the advance or the flat-rate tax due before winning (Awards) or benefits.

8. The taxable person receiving the income referred to in article 2. 24 paragraph 1. 5 point 7 or 8, it is obliged to pay to the payer the amount of the flat-rate tax due before the date referred to in article 4. paragraph 42. 1. the 9. In the case referred to in paragraph 1. 4 the payer gets a flat-rate income tax on the principles referred to in article 1. 29 regardless of whether the taxpayer is resident in the territory of the Republic of Poland within the meaning of article 3. 3 paragraphs 1 and 2. 1A, if you get from this taxpayer certificate of residence.


9A. If the place of residence of the taxpayer for tax purposes has been documented without residence certificate the period of its validity, the payer by collecting tax takes into account this certificate for a further period of 12 months from the date of its issue.

9B. If within the period of twelve months from the date of issuance of the certificate referred to in paragraph 1. 9A, taxpayer's place of residence for tax purposes has changed, the taxpayer is obliged to prove residence for tax purposes of the new certificate. The provision of paragraph 1. 9A shall apply mutatis mutandis.

9 c If the taxpayer has not fulfilled an obligation referred to in paragraph 1. 9B, responsibility for tax niepobranie by the payer or collection of a tax in the amount lower than the payable shall be borne by the taxpayer.

12d. where the document held by the payer, in particular invoice or agreement, it follows that the taxpayer's place of residence for tax purposes has changed during the period of twelve months from the date of issuance of the certificate, (a) the taxpayer has not fulfilled an obligation referred to in paragraph 1. 9B, the provisions of paragraph 1. 9A and 9 c shall not apply after the day on which the payer has obtained the document.

10. In the field of securities recorded on the volume-based flat-rate tax payers accounts referred to in article 2. paragraph 30A. 1, paragraph 4, in respect of dividends and income (revenue) referred to in article 1. 24 paragraph 1. 5 points to 1, 3 or 6, as well as a flat-rate income tax, as referred to in article 1. paragraph 30A. 1, points 2 and 5, are accounts of the operators, through which the claims of those titles are paid. The tax shall be levied on the transfer of the title to the disposal of the account holder.

11. Agents for the purpose of calculating advance payments do not apply the cost of obtaining revenue referred to in article 1. 22 paragraph 1. 9 point 1 to 3, if the taxable person submits a written statement to the payer to abandon their use. The statement referred to in the preceding sentence shall be shown separately, for each fiscal year.

Article. 41a. [Higher down payment at the request of the taxpayer] Agents referred to in article 1. 31, art. 33-35. paragraph 41. 1, at the request of a taxable person shall calculate and collect in the course of the year the advance on income tax, applying instead of the lowest rate set out in the scale referred to in article 14(2). 27 paragraph 1. 1, a higher rate of taxation is specified in this scale.

Article. 41B. [refund of unduly collected benefits] If the taxpayer has made a return of unduly collected benefits which had previously increased taxable income, when determining the amount of tax (advances) agents referred to in article 1. 31, 33, 35 and 41, subtract from the amount of income made phrases, including the collected tax (advance payment).

Article. 42. [the term deposit advances] 1. Agents referred to in article 1. 41, the amount of the advance and the amount of the flat-rate tax levied the tax within the 20 day of the month following the month in which you downloaded the down payment (tax)-on behalf of the IRS, by which the head of the Tax Office competent according to the place of residence of the payer shall carry out its tasks, and, if the payer is not a natural person, according to the seat or place of business, if the payer does not have. However, in the case where the tax has been collected in accordance with article 4. paragraph 30A. 2A, agents referred to in article 1. paragraph 41. 10, the amount of this tax on behalf of the IRS, by which the head of the Tax Office competent in matters of taxation of foreign individuals shall carry out its tasks.

1a. in the period until the end of January of the year following the tax year taxable persons referred to in article 1. 41, shall send to the tax office by which the head of the Tax Office competent according to the place of residence of the payer shall carry out its tasks, and, if the payer is not a natural person, according to the seat or place of business, if the payer does not have offices, annual returns, according to a fixed formula. However, the annual declarations of the tax collected in accordance with article 4. paragraph 30A. 2A agents referred to in article 1. paragraph 41. 10, shall send to the tax office by which the head of the Tax Office competent in matters of taxation of foreign individuals shall carry out its tasks. The recipe article. 38 paragraph 1. 1B shall apply mutatis mutandis.

2. Not later than the end of February of the year following the tax year, subject to articles. paragraph 45ba 4, the agents referred to in paragraph 1. 1, shall send the taxable persons referred to in article 1:1). 3 paragraphs 1 and 2. 1, and the tax authorities by means of which the heads of tax authorities competent according to the place of residence of the taxpayer shall carry out their tasks-personal information about the amount of income referred to in article 2. paragraph 41. 1, drawn up according to the model;

2) article. 3 paragraphs 1 and 2. 2A, and the tax authorities by means of which the heads of tax offices competent in matters of taxation of foreign individuals shall carry out their tasks-personal information drawn up in accordance with a fixed formula, even when the payer in the tax year make and transmit information as provided for in paragraph 1. 4. In the event of cessation of business by the payer before the expiry of the deadline for submission of the information referred to in paragraph 1. 2, this information includes payer no later than the date of cessation.

4. At the written request of a taxable person as referred to in article 1. 3 paragraphs 1 and 2. 2A, the payer, within 14 days from the date of submission of this application, it is required to draw up and submit a taxable person and a tax authority, by which the head of the Tax Office competent in matters of taxation of foreign individuals shall carry out its tasks, information, as referred to in paragraph 1. 2 (2).

5. The information referred to in paragraph 1. 2 paragraph 1 shall draw up and communicate to the entities referred to in article 1. 41, making the payments of benefits referred to in article 1. 21 paragraph 1. 1, paragraph 46.

6. The information referred to in paragraph 1. 2, point 2, shall draw up and communicate to the entities referred to in article 1. 41 when, on the basis of the agreement on the avoidance of double taxation or law are not required to tax referred to in article 2. 29-30a. The provisions of paragraph 1. 3 and 4 shall apply mutatis mutandis.

7. [33] the information referred to in paragraph 1. 2 section 2 is not included in revenue (income) referred to in article 1. 44 c of paragraph 1. 1, paragraph 4, which shall be the information referred to in article 14(2). 44d paragraph 1. 1 and 3.

8. If the payer as referred to in article 1. paragraph 41. 10, made the payment entitlements referred to in article 1. paragraph 30A. 1 point 2, 4 or 5, on the taxable persons eligible persons from securities recorded in the accounts, whose identity has not been disclosed by the judgment debtor as provided for in the Act, referred to in article 14(2). 5a of section 11, the provisions of paragraph 1. 2-7 shall not apply as regards such taxpayers.

Article. 42A. [information on the amount of revenue] natural persons established, legal entities and their organizational units and organizational units without legal personality which make payments or benefits referred to in article 1. 20 paragraph 1. 1, with the exception of income (revenue) listed in article 1. 21, art. 52. 52A. 52 c at peak and income, from which on the basis of the provisions of the tax code has been deprecated for charging the tax, from which they are not required to charge tax or the flat-rate income tax, shall draw up a statement according to the pattern of income and by the end of February of the following fiscal year, subject to articles. paragraph 45ba 4 send it a taxable and tax authority, by which the head of the Tax Office competent according to the place of residence of the taxpayer shall carry out its tasks, and, in the case of taxable persons referred to in article 1. 3 paragraphs 1 and 2. 2A, tax authority, by which the head of the Tax Office competent in matters of taxation of foreign individuals shall carry out its tasks.

Article. 42B. (repealed).

Article. 42 c (repealed).

Article. 42d. (repealed).

Article. 42E. [collection of advances by the bailiff] 1. In the case of the workplace benefits referred to in article 1. 12 makes the bailiff or non-legal successor of the workplace, the transferee of its obligations arising from the business relationship, employment, work under contract and a cooperative working relationship, it is obliged, as a paymaster for the collection of tax by applying for benefits paid the lowest tax rate specified in the scale referred to in article 14(2). 27 paragraph 1. 1.2. In the calculation of the advance referred to in paragraph 1. 1, account shall be taken of: 1) business expenses in the amount referred to in article 1. 22 paragraph 1. 2, paragraph 1;

2) social security contributions referred to in article 1. 26 (1). 1 point 2 (a). (b), deducted in the month concerned, in accordance with separate provisions.

3. Advance payment calculated in the manner set out in paragraph 1. 1 and 2 shall be reduced by the amount of: 1) referred to in article 14(2). 32 paragraph 1. 3.

2) contributions for health insurance, referred to in article 14(2). 27B, taken in a given month with taxpayer funds.

4. the amounts taken advances against the tax payer shall within 20 day of the month following the month in which you downloaded the advance, on behalf of the IRS, by which the head of the Tax Office competent according to the place of residence of the payer shall carry out its tasks, and, if the payer is not a natural person, according to the seat or place of business, if the payer does not have.


5. Not later than the end of January of the year following the tax year the payer is required to send to the tax office by which the head of the Tax Office competent according to the place of residence of the payer shall carry out its tasks, and, if the payer is not a natural person, according to the seat or place of business, if the payer has not established an annual declaration, according to a fixed formula. The recipe article. 38 paragraph 1. 1B shall apply mutatis mutandis.

6. in the period until the end of February of the year following the tax year, subject to articles. paragraph 45ba 4, the payer is required to send a taxable and tax authority, by which the head of the Tax Office competent according to the place of residence of the taxpayer shall carry out its tasks, and, in the case of a taxable person as referred to in article 1. 3 paragraphs 1 and 2. 2A, tax authority, by which the head of the Tax Office competent in matters of taxation of foreign individuals shall carry out its tasks, the registered information drawn up in accordance with the established pattern.

Article. 43. [obligations of the taxpayer in respect of the conduct of special departments of agricultural production] 1. Taxpayers who have income from special departments shall determine the agricultural production using specific area income estimates standards for crops or livestock production units referred to in Appendix 2, shall be made not later than 20 January fiscal year tax authority declaration according to the formula of the types and sizes of production envisaged in the tax year.

2. (repealed).

3. taxable persons referred to in paragraph 1. 1, shall notify the competent head of the tax office within 7 days: 1) occurrence of modification in the production in relation to the specified in the Declaration;

2) stopping or starting within a year of operation objects to enable year-round production cycle;

3) start during the fiscal year of conducting special departments of agricultural production; in this case, those taxable persons shall submit declarations as referred to in paragraph 1. 1 about the types and sizes of production envisaged this year.

4. taxable persons referred to in paragraph 1. 1, are required to pay for or on behalf of the IRS advance monthly determined by decision of the head of the tax authority reduced the amount of contributions for health insurance, referred to in article 14(2). 27B, this month paid by the taxable person within the time limits referred to in article 1. paragraph 44. 6.5. If the taxable persons referred to in paragraph 1. 1, reach the outside income from special agricultural production departments other revenues from these pay an advance in accordance with the principles referred to in article 1. 44, without connecting these income with income from special departments of agricultural production.

Article. 44. [Obligation of payment of the advance tax] 1. Taxpayers reaching revenue: 1) from the economic activities referred to in article 14(2). 14, 2) lease or lease-are required without summons to pay during the tax year advance on income tax according to the rules referred to in paragraph 1. 3, subject to the provisions of paragraph 2. 3F-3 h.

1a. taxable persons reaching revenue without going through non-payers: 1) with employment from overseas, 2) pensions and annuities from abroad) of the titles referred to in article 1. 13 points 2, 4 and 6-9, subject to the provisions of paragraph 2. 1 point 1-are required without a summons to pay during the tax year advance on income tax, according to the rules referred to in paragraph 1. 3A. 1b. Taxable persons referred to in article 1. 3 paragraphs 1 and 2. 2A, receiving the revenue referred to in article 1. 29 without going through non-payers are required without summons to pay flat-rate income tax on the principles referred to in article 1. 29, after months in which they had the income, within the time limit to 20 the following month for the previous month. Tax for December is paid within the period of deposit.

1. The taxable person receiving income from other sources, as referred to in article 1. 10 paragraph 1. 1, paragraph 9, on the basis of the contract to which they apply the provisions of civil law relating to contract or work, may, within the tax year to pay advances monthly, using the proceeds to the lowest tax rate specified in the scale referred to in article 14(2). 27 paragraph 1. 1. For the purpose of calculating advance payments the taxpayer may apply a higher tax rate as set out in the scale referred to in article 14(2). 27 paragraph 1. 1. the taxable income is considered revenue in a given month minus the costs referred to in article 1. 22 paragraph 1. 9 PTS 6.

1 d. the taxpayer referred to in paragraph 1. 1 c if made during the tax year payment is obliged to pay the subsequent advances from the revenues from that title in the next few months, till the end of this fiscal year.

1E. The advance payment calculated in the manner set out in paragraph 1. 1 c shall be reduced by the amount of contributions for health insurance, referred to in article 14(2). 27B, paid in a given month with taxpayer funds.

1F. The monthly advance payments, calculated in the manner set out in paragraph 1. 1 c and 1e, the taxable person is required to pay on behalf of the IRS, within a time limit to 20 the day of the month following the month in which earned income for December is on time submission of the tax return.

2. Income from economic activity which forms the basis for the calculation of advances on taxpayers engaged in paper tax revenues and expenses is the difference between the resulting from such books income and the cost of its acquisition. However, if the taxpayer at the end of the month draw up the inventory of goods, raw materials and auxiliary materials, or head of the IRS orders to draw up such an inventory, income shall be determined according to the rules referred to in article 1. 24 paragraph 1. 2.3. Taxable persons referred to in paragraph 1. 1, are required to pay monthly advances. The amount of advance payment, subject to the provisions of paragraph 2. 3F, shall be determined as follows: 1) the obligation to pay the advance payment is created, starting from the month in which the amount of duty payable which exceeded the income tax;

2) advance for this month is sales tax calculated from this income in accordance with the principles referred to in article 1. 26, 27 and 27b;

3) advance for subsequent months shall be the difference between the sales tax due on income has been achieved since the beginning of the year and the sum of the advances for months prior.

3A. taxable persons who earn income referred to in paragraph 1. 1A, are required within the 20 day of the month following the month in which the income was derived, and a December-within the submission of tax return, pay advances monthly, using the proceeds to the lowest tax rate specified in the scale referred to in article 14(2). 27 paragraph 1. 1. the income referred to in the first sentence, it shall be deemed received within a month income after deducting the monthly costs in the amount referred to in article 1. 22 paragraph 1. 2 or 9 and paid for the month in question, referred to in article 1. 26 (1). 1 point 2 or 2a. For the purpose of calculating the advance the taxpayer may apply a higher tax rate as set out in the scale referred to in article 14(2). 27 paragraph 1. 1.3b. (repealed).

3 c. the advance, calculated in the manner set out in paragraph 1. 3A shall be reduced by the amount of contributions for health insurance, referred to in article 14(2). 27B, paid in a given month with taxpayer funds.

3D. taxable persons referred to in article 1. 3 paragraphs 1 and 2. 2A, receiving from abroad, income from work done on the territory of the Republic of Poland on the basis of the employment relationship, are required to pay an advance on the principles referred to in paragraph 1. 3A and 3 c, beyond the period which, in accordance with the agreement on the avoidance of double taxation is a tax exemption of these revenues on the territory of the Republic of Poland; in this case, the calculation of the first advance, the taxable person is required to take into account the revenue obtained from the beginning of the fiscal year.

3E. the provisions of paragraphs 1 and 2. 1A and 7 shall apply with regard to agreements on the avoidance of double taxation, which the Republic of Poland is a party. The provisions of article 4. 27 paragraph 1. 9 and 9a shall apply mutatis mutandis.

3F. taxable persons referred to in paragraph 1. 1 point 1, taxed on the principles referred to in article 1. 30 c, are required to pay on behalf of the IRS monthly advance in the amount of the difference between the sales tax due on income has been achieved since the beginning of the year, calculated in accordance with article 4. 30 c, and the sum of the advance payment for the previous month, taking into account article 9. 27B. 3 g. Taxable persons referred to in paragraph 1. 1, paragraph 1, which is a small taxable persons and taxable persons beginning with the pursuit of an economic activity, as referred to in article 1. 22 k paragraph 1. 11, can pay quarterly advances. The amount of advance payment, subject to the provisions of paragraph 2. 3 h, shall be determined as follows: 1) the obligation to pay the advance payment is created, starting with the quarter in which earnings exceed the amount which the obligation to pay the tax;

2) advance for this quarter is the tax calculated on income according to the rules referred to in article 1. 26, 27 and 27b;

3) advance for subsequent quarters shall be the difference between the sales tax due on income has been achieved since the beginning of the year and the sum of the advances of previous quarters.

3 h. taxable persons referred to in paragraph 1. 3F, a small taxable persons and taxable persons starting business activities can pay on behalf of the IRS quarterly advance in the amount of the difference between the sales tax due on income has been achieved since the beginning of the year, calculated in accordance with article 4. 30 c, and the sum of advance payment for previous quarters, taking into account article 9. 27B. the provision of article. 22 k paragraph 1. 11 shall apply mutatis mutandis.


3. Small taxpayers, who have chosen the way of the advance payments on a quarterly basis, are required until 20 February fiscal year announce the proper head of the tax office about choosing this method of payment of advances. Taxpayers who enter into business during the tax year, a notice in time to the day preceding the day of commencement of the business, but not later than the date of obtaining the first income. The notice also applies to subsequent years, unless the taxable person not later than 20 February fiscal year shall notify in writing the competent head of the tax office to abandon quarterly how pay advances.

4. (repealed).

5. (repealed).

6. monthly Advances on income referred to in paragraph 1. 1, shall be paid by the 20th of each month for the previous month. The quarterly advance taxpayers pay up to 20 each day of the month following the quarter in question, which shall be paid in advance. The advance for the last month or the last quarter of the fiscal year, the taxable person shall be paid not later than 20 January of the following year. The taxpayer does not pay the advance payment for the last month or quarter, respectively, if before the expiry of the time for her donation makes a return and will pay the tax on the principles referred to in article 1. 45.6a. (repealed).

6B. taxable persons referred to in paragraph 1. 1, paragraph 1, may pay advances monthly in a given fiscal year in the simplified form of 1/12 of the amount calculated, subject to the provisions of paragraph 2. 6 h and 6i, using tax scale in force in that fiscal year referred to in article 1. 27 paragraph 1. 1 income from non-agricultural economic activities indicated in testimony about the amount of income (suffered), referred to in article 1. paragraph 45. 1, or in testimony about the amount of income (suffered) from non-agricultural economic activities or special departments of agricultural production, taxed on the principles referred to in article 1. referred to in article 30. paragraph 45. 1A, point 2:1) in the tax year preceding the tax year or 2) in the fiscal year preceding the fiscal year for two years-if the testimony referred to in point 1, the taxpayers did not have income from non-agricultural economic activities or have income of less than the amount of the non-payment of tax resulting from the first bracket of the tax scale referred to in article 14(2). 27 paragraph 1. 1; If also in this testimony the taxpayers do not have income from non-agricultural economic activities or have income from this source in the amount not exceeding the amount of the non-payment of tax resulting from the first bracket of the tax scale referred to in article 14(2). 27 paragraph 1. 1, are not possible, the payment of advances in a simplified form.

6 c. Taxpayers who opted for a simplified form of payment of advances, are required: 1) until February 20, the tax year in which you first chose a simplified form of payment of advances, notify in writing the competent head of the tax office about the choice of this form;

2) use a simplified form of payment of advances throughout the tax year;

3) pay the advance within the time limits referred to in paragraph 1. 6;

4) make a tax for the tax year in accordance with article 4. 45.6 d. The notification referred to in paragraph 1. 6 c 1, also applies to subsequent years, unless the taxable person not later than 20 February fiscal year shall notify in writing the competent head of the Tax Office of the simplified forms of payment of advances.

6E. the provisions of paragraphs 1 and 2. 6B-6 d, 6 h and a mouth. 6i did not apply to taxpayers, who first entered the business in the tax year or in the year preceding the tax year.

6f. If a taxpayer makes a correction to the testimony referred to in the article. paragraph 45. 1 or paragraph 2. 1A, point 2, causing a change in the height of the base of the calculation of the monthly advances paid in simplified form, the amount of these advances: 1) is increased or decreased, respectively, to change the height of the base of their calculations-if corrective testimony was made at the tax office by the end of the year preceding the year for which the advance payment is paid in simplified form;

2) is an increase or decrease from the month following the month in which the correction has been submitted, respectively, to change the height of the base of their calculations-if corrective testimony was made in the year for which the advance payment is paid in simplified form;

3) does not change-if corrective testimony was submitted at a later date than those mentioned in points 1 and 2.

6 g. Where the competent tax authority or tax inspection the competent authority finds a different amount of income from non-agricultural economic activities than the income from this activity shown in the testimony referred to in the article. paragraph 45. 1 or paragraph 2. 1A, point 2, or in amending the provisions of paragraph 1, tax return. 6F shall apply mutatis mutandis.

6. taxable persons taxed in a given tax year on the principles referred to in article 1. 30 c, who have chosen a simplified form of payment of advances, the amount of the advances shall calculate, subject to the provisions of paragraph 2. 6i, income referred to in paragraph 1. 6B, using a tax rate of 19%.

6i. The amount of the advance is subject to payment, calculated in the manner set out in paragraph 1. 6B or 6 h, shall be reduced by the amount of contributions for health insurance, referred to in article 14(2). 27B, paid for the month in question by the taxable person.

7. taxable persons referred to in article 1. 3 paragraphs 1 and 2. 1, temporarily residing abroad who are achieving revenue from sources of revenue beyond the territory of the Republic of Poland, are required within the 20 day of the month following the month in which they returned to the country, paid an advance on income tax. If the due date falls after the end of the tax year, the tax is payable on the date of deposit of the testimony. To calculate the payable advances, shall apply by analogy paragraphs 1 and 2. 3A and 3 c.

7A. Taxpayers, who first started conducting non-agricultural economic activities are exempt under the conditions laid down in paragraph 1. 7 c of the obligations arising out of paragraphs 1 and 2. 6 by virtue of this activity, in the tax year the following: 1) immediately after the year in which they began conducting this activity if, in the year of its launch, this activity has been carried out for at least a full 10 months, or 2) two years after the year in which they began conducting this activity, if it is not fulfilled the condition referred to in paragraph 1.

7B. By the taxpayer that begins after the first time conducting non-agricultural economic activities shall be understood any person who, in the year starting this activity, as well as over a period of three years from the end of the year preceding the year of its launch, did not have the non-agricultural economic activity alone or as a partner of the company is not a legal person and for that person's spouse ran not far between spouses existed at that time, the commonality of property.

7 c. The relief referred to in paragraph 1. 7A, applies to taxpayers who collectively shall satisfy the following conditions: 1) during the preceding year to use this exemption have achieved income from non-agricultural economic activity średniomiesięcznie in the amount equivalent to the amount of gold at least 1000 euro, converted by the average rate of the euro, issued by the Polish National Bank, on the last day of the year preceding the year of commencement of the activities;

2) as from the date of conducting non-agricultural economic activities until 1 January fiscal year, which starts with the use of layoffs, were a small trader within the meaning of the provisions of the business, and in the run-up to the year use of the exemption, employed under a contract of employment, every month at least 5 people in terms of FTE;

3 non-agricultural economic activities carried on) do not use fixed assets and intangible assets, and other assets, of great value, available to them free of charge, by a person to the tax group I and II within the meaning of the provisions on the inheritance tax and gift tax, previously used in the business activities undertaken by these people and representing their ownership;

4) by the competent naczelnikowi the IRS statement about using this exemption; the statement shall be submitted in writing no later than 31 January of the fiscal year in which the taxpayer will benefit from this exemption;

5) a year benefit from exemptions are taxed on the principles referred to in article 1. 27 paragraph 1. 1.7 d. By a significant value means the total value of fixed assets and intangible assets, and other assets referred to in paragraph 1. 7 c, point 3, the equivalent in dollars of the amount of at least 10 000 euro, converted by the average rate of the euro, issued by the Polish National Bank, on the last day of the year preceding the year of the use of this exemption. In determining the value of the article. 19 shall apply mutatis mutandis.

7E. taxable persons benefiting from the exemptions referred to in paragraph 1. 7A, in testimony of the amount of income (suffered)-for the tax year in which the benefit from this exemption, income reached (loss suffered) from non-agricultural economic activities. This income does not connect with income from other sources. Waste shall be subject to the settlement in accordance with article 4. 9.


7F. Income from non-agricultural economic activities referred to in paragraph 1. 7e, connects to the income (loss) from this source, shown in the statement of income (suffered) made for five consecutive years immediately following the year in which the taxpayer has benefited from the exemption is in the amount of 20% of the income in each of these years. This provision shall apply mutatis mutandis also to taxable persons who, in the years following the year of the use of the exemption have chosen the way of taxation on the principles referred to in article 1. 30.7 g. Taxpayers lose their entitlement to relief, where appropriate, in a year or a year of use of the exemption or in the five next years tax: 1) liquidated business or was announced their bankruptcy or bankruptcy of the company is not a legal person, which are members of, or 2) have reached the income from non-agricultural economic activities of średniomiesięcznie equivalent in gold the amount less than 1000 euro, converted by the average euro exchange rate , issued by the Polish National Bank, on the last day of the previous year, or 3) in any of the months in those years will reduce the average monthly employment under a contract of employment by more than 10%, compared to the highest average monthly employment in the year preceding the tax year, or 4) have a backlog forming the State budget income tax, duties and social security contributions and health insurance referred to in the Act of 27 August 2004 about health care benefits financed from public funds; determination or assessment in a different form-in the investigation carried out by the competent authority-the backlog of these titles does not deprive a taxable person of the right to benefit from the exemption where the arrearage, together with interest for late payment will be settled within 14 days from the date of service of the final decision.

7 h. Average monthly employment referred to in paragraph 1. 7 c section 2 and paragraph 3. 7 g, point 3, shall be determined in terms of FTE, omitting the number after the decimal point; If the average monthly employment is less than one, shall be the number one.

14 ofthisdirective shall be. Taxpayers who lost the right to exemption: 1) in the tax year in which the benefit from this exemption are required to pay the advances due on income has been achieved since the beginning of the year, in time for the 20th day of the month following the month in which the lost the right to exemption, unless before the end of this term by the testimony of income (suffered) in the tax year in which benefited from the exemption and paid tax on the principles referred to in article 1. 45; in these cases, does not charge a default interest of arrears in respect of such advances;

2) during the period between 1 January of the following year and the deadline for the submission of statements of income (suffered losses) for the tax year in which the benefit of the exemption are required to submit evidence of income (suffered) in the tax year in which the benefit of the exemption and pay tax on the principles referred to in article 1. 45; in this case, does not charge a default interest of arrears in respect of advances for the individual months of the year, in which taxpayers have benefited from the exemption;

3) during the period between the expiry of the period laid down for the submission of statements of income (suffered losses) for the tax year in which the benefit of the exemption, and the deadline for the submission of statements of income (suffered losses) for the first fiscal year following the year in which the benefit of the exemption are required to make adjustments to the testimony referred to in point 2, and pay the tax, together with interest for late payment; interest shall be calculated from the day following the expiry of the deadline for the submission of statements of income (suffered losses) for the tax year in which they had an obligation to make a confession;

4) during the period from the expiry of the period laid down for the submission of statements of income (suffered losses) for the first fiscal year following the year in which the benefit of the exemption, the tax by the end of the fifth year following the year in which the benefit of the exemption are required to submit: (a) the testimony of a correction), referred to in paragraph 2, and pay the tax, together with interest for late payment; interest shall be calculated from the day following the expiry of the deadline for the submission of statements of income (suffered losses) for the tax year in which they had an obligation to make a confession, b) corrections to the testimony of income (suffered) in which doliczyli after 20% of the income referred to in paragraph 1. 7e, folding after following tax years following the year of the use of the exemption.

7 highly redundant. the provision of paragraphs 1 and 2. 14 ofthisdirective shall be shall apply mutatis mutandis also apply to taxpayers who have chosen the way of taxation on the principles referred to in article 1. 30.7 k. The aid referred to in paragraph 1. 7A, 7e and 7f, de minimis aid is granted to the extent and on the terms specified in the applicable Community legislation directly concerning the aid under the de minimis rule.

8. (repealed).

9. (repealed).

10. The taxable person referred to in paragraph 1. 1, paragraph 1, which on the basis of the provisions of the freedom of economic activity stayed the execution of a business, is released, to the extent of this activity, the obligations under paragraph 1. 1, point 1, paragraph 2. 3, 3f, 3 g, 6 and 6b for the period covered by the suspension.

11. The taxable person referred to in paragraph 1. 1, paragraph 1, which is a partner of the public company, partnership or limited partnership, which suspended the exercise of economic activities on the basis of the provisions of the freedom of economic activity, is released, to the extent of this activity, the obligations under paragraph 1. 1, point 1, paragraph 2. 3, 3f, 3 g, 6 and 6b for the period covered by the suspension.

12. the provision of paragraphs 1 and 2. 11 shall apply where the taxable person who is a partner of the company no later than before the expiry of 7 days from the date of submission of the application for registration information on the suspension of the exercise of an economic activity on the basis of the provisions of the freedom of economic activity shall notify in writing the competent head of the Tax Office for the period of suspension of the activity in question.

13. After a period of suspension of the exercise of an economic activity on the basis of the provisions of the freedom of economic activities, taxable persons referred to in paragraph 1. 10 and 11, shall pay an advance in accordance with the principles referred to in paragraph 1. 3, 3f, 3 g, 6 and 6b.

14. for taxpayers engaged in special departments of agricultural production and determine the income on the basis of the ongoing the books of 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 about interest payments Art. 44 c. [Definitions] [34] 1. Whenever this chapter is talking about: 1) the paying entity – this means the operator established or resident in the territory of the Republic of Poland, who makes an interest payment, or secures the payment of interest: a) for the immediate benefit of the beneficial owner, b) for the benefit of another business entity, including their foreign establishment or its subsidiary, established the Board outside the European Union or of a State or territory with which the Republic of Poland is bound by the agreement on measures equivalent to the measures laid down in this chapter, and on the basis of the available information can presume that this operator will make interest payments or protect payment of interest for the immediate benefit of the beneficial owner with a place of residence for tax purposes in other than the Republic of Poland a Member State of the European Union;

2) actual recipients – this means the natural person on whose behalf they are made an interest payment or for whom an interest payment is secured, unless that person proves that: (a)) acts as a paying agent or b) acts on behalf of another entity and reveals to the company making the payment or detention order the payment of interest name, legal form, address of the seat or of the Board of Directors of the entity on whose behalf it acts, and the address of the place of actual management board-if this place is in the territory of another Member State or (c)) acts on behalf of the project and will reveal the party responsible for the payment of interest or the detention order the payment of interest name, legal form, address of the place of the actual Board of Directors, and the name of legal entity or first name and surname of the natural person referred to in paragraph 7 (b). (b), or (d)) acts on behalf of another individual who is the beneficial owner and discloses the identity of the natural person to the company responsible for the payment of interest or the detention order the payment of interest;

3) indirect recipients – this means the entity or project, placed on the list referred to in paragraph 1. 6 (1), or any other entity or venture to the place where the Board of Directors of a Member State of the European Union, which are not subject to the actual income tax in that Member State or in the Member State of establishment, and they receive the payment of interest or an interest payment is secured – unless each of them proves that: (a) the paying agent) is a collective investment institution: – registered or acting on the basis of the provisions of a Member State of the European Union or of another State belonging to the European economic area or is established outside the territory referred to in the first indent and not an undertaking for collective investment, b) on the basis of a certificate issued by the competent authority of the Member State of the European Union, in which it is the place where the Board of Directors, is treated as a collective investment institution


(c)) is an institution established in the field of savings for the purposes of pension insurance business or asset management is an enterprise of such a body, d) is a slow motion with income tax or property tax, only the activities of public interest, e) is a joint venture involving ownership interest, in respect of which the operator carrying out the payment of interest to or secures the payment of interest has established the identity and residence of all the actual recipients as a result of which the operator is the paying agent;

4) interest payment – this means: a) interest paid, or credited to an account made available, including capitalized, related to the claims of any kind, with the exception of the fees for late payment, regardless of whether they are secured by mortgage or does with them the right to participate in the debtor's profits, and, in particular, the revenue (income) from Treasury securities, from bonds or debentures, including bonuses and prizes which have a relationship to such securities, bonds or debentures, b) revenue (income) paid, earned, including placed at the disposal of, or on account of the securities of any kind, if not directly for the payment of interest in accordance with subparagraph (a). a and c-e, and when: – in accordance with the terms of the repayment of capital referred to on the emissions of the investor will receive at maturity of at least 95% of the capital invested, or the conditions laid down on the emission of provide for the relationship of at least 95% of the income from the coupon, interest or income referred to in point (a). a or c-e, c) at the time of sale or capitalised interest, repayment or remission of the debt claims referred to in point (a). a, and revenue (income) accrued or capitalised at the time of sale, payment or redemption of securities referred to in point (a). b, d) revenue (income) deriving from interest payments within the meaning of point (a). (a) to (c), either directly or through intermediate consignee, shall be paid by the entity or Enterprise referred to in paragraph 3 (b). (a) and (b), (e)) revenue (income) obtained in connection with the sale, payment or redemption of shares or units in entities or undertakings referred to in paragraph 3 (b). (a) and (b), if these bodies or these projects invested directly or indirectly via other such entities such project or by intermediary entities, including more than 25% of their assets in debt-claims referred to in point (a). a, or in securities referred to in point (a). (b), with the exception of those assets, which must be as security for the implementation of its investment objectives and in respect of which the investor does not have permission, f) profit from non-life insurance contract, if:-the agreement includes a guarantee of profit, or benefit resulting from the implementation of this agreement is more than 25% of the related interest payments within the meaning of point (a). (a) to (e);

5) profit from non-life insurance contract – this means: (a) the amount of the surplus) paid by the insurer or the insurance company of the insurance contract, also before the due date of payment, more than the total of all payments made on behalf of an insurer or an insurance undertaking under the same contract life insurance, (b) the value of the surplus to benefit rights) for non-life insurance contracts more than the total of all payments made to the insurer or the insurance undertaking-in the case of assignment , in whole or in part, of these rights on behalf of another person, (c)) the payment made by the insurer or the insurance company or the transfer of rights to benefits in respect of life insurance contracts on behalf of another person, that occurred before the end of the period of 5 years in the case of life insurance, which provides only the payment for a period of at least 5 years of retirement or permanent periodic benefits – with the exception of amounts paid solely in connection with the death of , disability and illness;

6) business unit-this means a credit institution or a financial, another legal person, organizational unit without legal personality or natural person, who in connection with an economic activity shall pay interest or secure the payment of interest;

7) place the actual board – this means: a) the place where important decisions are taken concerning the management of the entity, or the place where you are most relevant in respect of assets management decisions resulting in the payment of interest, b) in the case of the project: – place of residence of a natural person that is the main person responsible for making important decisions concerning the management of the assets of the project or which is responsible for taking mostly relevant in respect of assets management decisions resulting in the payment of interest or, place of establishment or of the actual Board of a legal person which is the main person responsible for asset management, or being responsible for taking mostly relevant in respect of assets management decisions resulting in the payment of interest;

8) podleganiu the actual taxation – this means exposure to tax liability from the whole of their income or part of those revenues attributable to non-resident persons entitled to part of the income of the entity, or participants in the venture, including interest payments.

2. the paying agent shall also be an operator, a obowiązaną institution within the meaning of the provisions of the prevention of money laundering and the financing of terrorism, if all the following conditions are met: 1) on interest payments or secures the payment of interest for the entity or undertaking contained in the list referred to in paragraph 1. 6 point 2, or another entity or enterprise, which are not subject to the actual tax, established or the place where the outside the territory of the European Union or of a State or territory with which the Republic of Poland is bound by the agreement on measures equivalent to the measures laid down in this chapter;

2) is satisfied with the use of financial security to customers, in accordance with the provisions of the prevention of money laundering and the financing of terrorism, the identity of the beneficial owner, for whom it is considered the actual beneficiary within the meaning of those provisions, having a place of residence for tax purposes in other than the Republic of Poland a Member State of the European Union.

3. beneficial owner interest payments made or secured for the indirect recipient is considered a natural person who: 1) is entitled to receive the income from the assets resulting in the payment of interest or to receive other assets interest payment-in part, corresponding to the przysługującemu right;

2) brought the direct or indirect contribution to the assets of the intermediate consignee is part of income from assets resulting in the payment of interest or other assets to the payment of interest, which are not authorized natural persons referred to in paragraph 1;

3) later obtains the right to the whole or part of the assets of resulting in the payment of interest or other assets to the payment of interest is in the part corresponding to the ago right, if at the time of receipt of the payment or security for the customer, intermediate individuals referred to in paragraph 1 or 2, shall not be entitled to the total or total income from assets resulting in the payment of interest or other assets to the payment of interest.

4. the amount referred to in paragraph 1. 3 paragraph 3, which shall be deemed to be payable to that person, shall not exceed the amount of the interest payment made or secured for the indirect recipient minus the part which has been assigned a natural person referred to in paragraph 1. 3 point 1 or 2.

5. Revenue (income) from securities issued for the first time before 1 July 2014 and profit from life insurance contracts concluded for the first time before 1 July 2014, are not considered to be payment of interest referred to in paragraph 1. 1 point 4 (b). (b) or (f). Securities issued for the first time before 1 July 2014, also not taken into account for the determination of the percentage referred to in paragraph 1. 1 point 4 (b). (e) 6. The proper Minister of public financies shall determine by regulation: 1) a list of the entities and projects which shall be considered as not subject to the actual taxation for the purposes of determining the indirect recipient, 2) list of entities and projects which shall be considered as not subject to the actual tax, for the purpose of a determination of the paying agent, referred to paragraph 1. 2 – having regard to the requirements of the European Union law governing the taxation of savings income in the form of interest payments.



Article. 44d [the obligation to submit information concerning the payment of interest or securing the payment of interest] [35] 1. The paying agent no later than the end of the month following the end of its fiscal year, it is required to submit, made according to a predetermined formula, information relating to the payment of interest or securing the payment of interest:


1) actual customer who shall pay interest or secures the payment of interest, and who is resident for tax purposes in other than the Republic of Poland a Member State of the European Union or in a country or territory dependent or associated territories of the United Kingdom of Great Britain and Northern Ireland and the Kingdom of the Netherlands, to which the Republic of Poland is bound by the agreement on measures equivalent to the measures laid down in this chapter;

2) by means of electronic communication tax authority, by which the head of the Tax Office competent in matters of taxation of foreign individuals shall carry out its tasks.

2. where a paying agent has no information with regard to: 1) the amount of revenue (income) referred to in article 2. 44 c of paragraph 1. 1 point 4 (b). (b), the amount of interest or income (income) referred to in article 2. 44 c of paragraph 1. 1 point 4 (b). (c), and profit, as referred to in article 1. 44 c of paragraph 1. 1 point 4 (b). (f)-indicates the whole amount or paid;

2) part of the revenue (income) derived from payments referred to in article 2. 44 c of paragraph 1. 1 point 4 (b). (d) and (e)-indicates the entire revenue (income);

3) the participation of the assets invested in debt claims, securities, shares or units referred to in article 1. 44 c of paragraph 1. 1 point 4 (b). e-assumes that the share of assets is more than 25%, and, in the case when the paying agent is unable to determine the amount of income earned by the beneficial owner-assumes that income corresponds to the proceeds from the sale, payment or redemption of shares or units;

4) parts, in which the service resulting from the implementation of the agreement, life insurance is related to the payment of interest within the meaning of article 3. 44 c of paragraph 1. 1 point 4 (b). a – e – accepts that this part is over 25%.

3. The operator carrying out the payment of interest to or secures the payment of interest to the customer the actual taking place indirectly in other than the Republic of Poland or in a Member State of the European Union or in the territory of a subsidiary or associated territory of the United Kingdom of Great Britain and Northern Ireland and the Kingdom of the Netherlands, to which the Republic of Poland is bound by the agreement on measures equivalent to the measures laid down in this chapter : 1) shall be made according to a fixed formula, consisting of: a) the name and legal form of the indirect recipient, (b)) the place where the Board of Directors of the intermediate customer, c) the total amount of the interest payments paid or secured to the indirect recipient, (d)), the date of the last payment of interest;

2) shall forward the information referred to in paragraph 1, no later than the end of the month following the end of its tax year: a) indirect recipient, (b)) by means of electronic communication tax authority, by which the head of the Tax Office competent in matters of taxation of foreign individuals shall carry out its tasks.

4. the obligation to draw up and submit the information referred to in paragraph 1. 1, also applies to indirect customer, having the place where the Board of Directors on the territory of the Republic of Poland, and if the intermediate consignee is venture-a natural person or legal entity referred to in article 1. 44 c of paragraph 1. 1, point 7, point (a). b. the provisions of paragraph 1. 1 and 2 shall apply mutatis mutandis.

5. In the case referred to in article 1. 44 c of paragraph 1. 3 paragraph 3, intermediate consignee for a period of 10 years, but not longer than until the date of payment of the percentage of the actual recipient, transmit by means of electronic communication to the Office, referred to in paragraph 1. 1, paragraph 2, the information referred to in paragraph 1. 1, for the fiscal year in which he received the payment of interest or in which provision was made for the payment of interest.

6. the period referred to in paragraph 1. 5, is calculated from the later of: 1) on the last interest payment received or secured by the intermediate consignee;

2) on the last day, where a person referred to in article 14(2). 44 c of paragraph 1. 3 paragraph 3, gained the right to assets resulting in the payment of interest or other assets to the payment of interest.

7. The intermediate consignee shall send, by means of electronic communication, the Office referred to in paragraph 1. 1 point 2, change their place of actual management board 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 14(2). 44 c of paragraph 1. 1 point 4 (b). (e) on the basis of the investment policy or strategy and investment objectives referred to in the documents regulating the operation of listed in that provision of the entities, and in the absence of such a policy or strategy and investment objectives, on the basis of the actual structure of the assets. The actual asset structure corresponds to the average of the value of assets at the beginning of the reporting period or on the first half-yearly report and at the end of the last reporting period before making or securing the payment of interest for the benefit of the beneficial owner by that paying agent or indirect recipient. In the case of newly established bodies an actual asset structure corresponds to the average of the value of the assets on the date of commencement of activities, and on the first evaluation of assets, in accordance with the documents governing the functioning of those entities. The structure of the assets shall be determined in accordance with the provisions 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 governs the rules for its functioning.

9. The provisions of article 4. paragraph 42. 3 and 4 shall apply mutatis mutandis.

10. The proper Minister of public financies shall determine, by regulation, the information referred to in paragraph 1. 1 and 3, taking into account the requirements set out by the European Commission for common formats and practical procedures necessary for the purposes of the electronic exchange of such information, together with explanations as to how to fill the information and the date and place of submission, in order to permit uniform and correct transmission of such information by the paying agent, the intermediate customer, and the trader referred to in paragraph 1. 3. 44e. [Drafting information, as referred to in article 44d] [36] 1. In drawing up the information referred to in article 14(2). 44d paragraph 1. 1, the paying agent shall establish the identity of the beneficial owner: 1): a) the first and last names, address, date and place of birth, on the basis set out by the passport or official document certifying the identity of, (a) where these data are not included in these documents, on the basis of other evidence of identity, (b)) tax identification number or its equivalent, issued by a Member State of the European Union where the beneficial owner is resident for tax purposes, on the basis of official documents that contain this number or equivalent;

2) assumes that the beneficial owner is resident for tax purposes in the country or territory indicated in the submitted by him certificate of residence, issued within a period of 3 years prior to the date of payment of the interest or the date on which the pension recipient's actual interest payment referred to in article 2. 44 c of paragraph 1. 3, provided that the period of validity of the certificate covers up the day interest payment or the date on which the interest payment have actual consignee and, where no such certificate is in the State or territory in which he is habitually resident;

3) shall determine the place of residence referred to in paragraph 2, on the basis of the address determined in accordance with point 1 (b). and, (a) in the case of the beneficial owner representing the passport or other official document proving the identity card issued by the authorities of the country or territory referred to in article 1. 44d paragraph 1. 1, paragraph 1, which declares that it is resident for tax purposes in another Member State, or other territory than those referred to in article 1. 44d paragraph 1. 1, paragraph 1, on the basis of: (a)) submitted by him a residence certificate issued by the competent tax authority for the State or territory within a period of three years referred to in paragraph 2, (a) if the beneficial owner does not submit a residence certificate, the paying agent shall be considered that the State or territory where the beneficial owner has habitual residence or the State which issued the passport or other official document confirming the identity of the , b) official documentation, to indicate the place of residence for tax purposes of the beneficial owner, as a result of his diplomatic status or other benefits established in accordance with international law, in another State other than the State in which he has habitual residence, if the paying agent has the documentation.

2. In relation to interest payments made or secured on the basis of contracts entered into before 1 January 2004, the paying agent may determine, on the basis of available information, the identity of the beneficial owner only in terms of name, surname and address.

3. In relation to interest payments made or secured on the basis of the agreements concluded during the period from 1 January 2004 until 30 June 2015, and, in the absence of contracts-to interest payments made or secured for the period from 1 January 2004 until 30 June 2015, the paying agent shall establish the date and place of birth of the beneficial owner only in the case of When the tax identification number is not available, or its equivalent.


4. where a paying agent has reasonable doubts as to whether a natural person, which makes an interest payment or for whom an interest payment is secured, is the actual recipient and where there is no application to it. 44 c of paragraph 1. 1 point 2 (a). (a) to (c), shall take steps to establish the identity of the beneficial owner in accordance with paragraph 1. 1. If the paying agent is unable to determine the identity of the beneficial owner, it treats the individual, which makes an interest payment or for whom an interest payment is secured, as beneficial owner.

5. the operator of an institution referred to in article obowiązaną. 44 c of paragraph 1. 2:1) shall determine the legal form of the entity or Enterprise referred to in article 1. 44 c of paragraph 1. 2, paragraph 1, and the place of establishment of the haulier or the place where the Board of Directors is based on the data revealed by a natural person acting on behalf of that entity or undertaking, unless the trader has reliable information indicating that the data disclosed are incorrect or incomplete;

2) in the case where the entity or enterprise, placed on the list referred to in article 1. 44 c of paragraph 1. 6 point 2, the claim that the subject of the actual taxation, the operator shall determine the actual circumstance of taxation – on the basis of the generally recognized facts or official documents presented by the entity or enterprise, or those documents available as a result of the application of financial security to customers in accordance with the provisions of the prevention of money laundering and the financing of terrorism; in the same way the operator a obowiązaną institution determines whether other entities or undertakings referred to in article 1. 44 c of paragraph 1. 2 paragraph 1 shall be subject to the actual taxation.

6. If an operator performs or secures the payment of interest for the entity or venture, placed on the list referred to in article 1. 44 c of paragraph 1. 6 (1), which claim that the subject of the actual taxation or to another entity or venture, the operator shall determine the actual circumstance of taxation is for the purpose of article 3. 44 c of paragraph 1. 1, paragraph 3, based on generally accepted facts or official documents presented by the entity or enterprise, or those documents available as a result of the application of financial security to customers in accordance with the provisions of the prevention of money laundering and the financing of terrorism.



Chapter 8 tax Article. 45. [Statements of income] 1. Taxpayers are required to submit the tax authorities a confession, according to the established pattern of income (suffered) in the tax year, not later than 30 April of the year following the tax year, subject to the provisions of paragraph 2. 1AA, 7, and 8.

1a. in the period referred to in paragraph 1. (1) taxpayers are required to submit tax offices separate testimony, according to established patterns, achieved in fiscal year revenue (suffered) from: 1) taxable capital on the principles referred to in article 1. admission 30B;

2 non-agricultural economic activities) or special departments of agricultural production, taxed on the principles referred to in article 1. 30 c;

3) for disposal of immovable property and rights to property taxed on the principles referred to in article 1. 30e. 1aa. Taxpayers reaching revenue from activities carried out by foreign-controlled companies, on the principles referred to in article 1. 30F, are required to submit tax return separate offices, according to an established formula, foreign-controlled companies income achieved in the fiscal year referred to in article 2. 30F paragraph 2. 7, in time for the end of the ninth month of the following fiscal year and this time pay the tax due. If the taxpayer reaches the income of foreign controlled companies with more than one, is composed of separate return of income from each of these companies.

1B. the Tax Authority referred to in paragraph 1. 1-1aa, is a tax by which the head of the Tax Office competent according to the place of residence of the taxpayer on the last day of the fiscal year shall carry out its tasks, and when all within the territory of the Republic of Poland came to an end before that date-tax authority, by which the head of the tax office appropriate according to the last place of residence in its territory shall carry out its tasks, subject to the provisions of paragraph 2. 1 c 1 c. In the case of taxable persons referred to in article 1. 3 paragraphs 1 and 2. 2A, revenue Commissioner, referred to in paragraph 1. 1 and 1a, is a tax by which the head of the Tax Office competent in matters of taxation of foreign individuals shall carry out its tasks.

2. the obligation to submit testimony does not apply to taxable persons referred to in article 1. 37.3. Testimony, referred to in paragraph 1. 1 and paragraph 2. 1A, point 2, it does not include a tax-paid income in accordance with article 4. 29-30a, subject to the provisions of paragraph 2. 3 c 3a. If the taxable person, in calculating the tax payable, has made deductions from the income tax base or tax, and then received reimbursement of the amounts deducted (in whole or in part), in the tax return-tax for the year in which he received the reimbursement, the amount accordingly charged previously deducted.

3B. In testimony, referred to in paragraph 1. 1 or paragraph 2. 1A, shall be payable income taxes referred to in article 2. 29-30a, if the tax has not been collected by the payer.

3 c. the taxpayers referred to in article 1. 3 paragraphs 1 and 2. 1 shall show the amount of income (revenue) referred to in article 1. paragraph 30A. 1 point 2, 4 or 5, on which the tax was collected in accordance with article 4. paragraph 30A. 2A, in the tax return referred to in paragraph 1. 1 or 1a.

4. Within the time limit referred to in paragraph 1. 1, subject to paragraph 2. 7, taxpayers are required to deposit: 1) the difference between the tax due resulting from the testimony, referred to in paragraph 1. 1, and the sum payable for the year, including the sum of the advances collected by taxpayers;

2) income tax resulting from the testimony, referred to in paragraph 1. 1A paragraph 1;

3) due income taxes resulting from the testimony, referred to in paragraph 1. 1A, point 2, or the difference between the tax due resulting from the testimony, referred to in paragraph 1. 1A, point 2 and the sum due for the year in advance;

4) tax resulting from the testimony, referred to in paragraph 1. 1A, section 3.

5. taxable persons leading the accounts required to draw up financial statements to the IRS financial statements within the submission of evidence.

5a. taxable persons, the competent tax authority, on the basis of the provisions of the tax code, made the decision about the recognition of the correctness of the choice and application of methods for the determination of the transaction price between related parties, the testimony of a report on the implementation of the approved methods for the determination of the transaction price.

5b. The proper Minister of public financies shall determine, by regulation, the report referred to in paragraph 1. 5A, in order to facilitate the application of the methods specified in the decision on the recognition of the correctness of the choice and application of methods for the determination of the transaction price between related parties, taking into account in particular the identity of related parties, the sales volume obtained using recognized methods for the determination of prices, trading prices used in transactions with related parties and the period of application of the method.

5 c (repealed).

5 (repealed).

5E. (repealed).

5F. (repealed).

5 g (waived).

6. Income tax resulting from the testimony is a tax due from the taxpayer's income earned in the tax year, unless the competent tax authority or tax inspection the competent authority shall issue a decision which will determine the other tax. If no evidence of income, the competent tax authority or tax inspection the competent authority shall issue a decision determining the amount of income tax obligations.

7. taxable persons referred to in article 1. 3 paragraphs 1 and 2. 2A if the achieved revenue from sources of revenue to the territory of the Republic of Poland without going through non-payers or through the nieobowiązanych contributors to make annual tax calculations or have reached the income referred to in article 1. 30B, and intend to leave the territory of the Republic of Poland before the date referred to in paragraph 1. 1, shall give evidence referred to in paragraph 1. 1 and 1a, for tax year before leaving the territory of the Republic of Poland, subject to the provisions of paragraph 2. 7A 7a. Taxable persons referred to in article 1. 3 paragraphs 1 and 2. 2A, who have chosen the way of taxation referred to in article 1. 6 (2). 3A, 4a or article. paragraph 29. 4, submit tax return within the time limit referred to in paragraph 1. 1. To tax taxpayers include a certificate documenting the mansion residence for tax purposes.

8. taxable persons referred to in article 1. paragraph 44. 3D, shall, within three months after the period which, in accordance with the agreement on the avoidance of double taxation is a condition for exclusion from taxation of income, make a return of income from work received in the year preceding the tax year and pay tax. If you intend to leave the territory of the Republic of Poland before the date referred to in the first sentence, are required to submit tax return before leaving the territory of the Republic of Poland.

Article. 45A. [the State secret Protection] If this is justified by the protection of classified information and safety requirements: 1) the tasks of the Chief of the tax office, as referred to in article 1. 37 paragraph 2. 3, art. paragraph 39. 1, art. paragraph 42. 2, paragraph 2, the authority referred to in article 1. 13A of the tax code;

2) the tasks of the tax office, as referred to in article 1. paragraph 45. 1, the Office supports the authority referred to in article 2. 13A of the tax code;


3) donate 1% of tax due tax returns or adjustments, referred to in article 1. 45 c of paragraph 1. 1 made the Office referred to in paragraph 2, the competent tax authority Chief according to the seat of the Office, referred to in paragraph 2, on the basis of the obtained from that Office a written statement.

Article. 45b. [Delegation] the proper Minister of public financies shall determine, by regulation, designs: 1) declarations and the information referred to in article 1. paragraph 35. 10, art. 38 paragraph 1. 1a. paragraph 39. 1 and 3, article 3. paragraph 42. 1A and 2, art. 42A. 42E paragraph 1. 5 and 6 and article 1. paragraph 43. 1, 2) of the annual tax referred to in article 2. 37 paragraph 2. 1, 3) the annual tax calculations together with the information referred to in article 1. paragraph 34. 7 and 8, 4) tax returns referred to in article 1. paragraph 45. 1 and 1a, 5) the statements referred to in article 1. 32 paragraph 1. 3, art. paragraph 34. 4, art. paragraph 35. 4. 37 paragraph 2. 1-along with explanations as to how to fill them, the date and place for the submission; the regulation is intended to enable the identification of the taxable person, the payee and the IRS to which the form and correct the calculations by the payer or the taxpayer and tax groups.



Article. 45ba. [declarations, information and annual tax calculations] 1. Declarations, information and annual tax calculation, referred to in article 1. paragraph 35. 10, art. 37 paragraph 2. 1, art. 38 paragraph 1. 1A and 1b. paragraph 39. 1-4. paragraph 42. 1A-4, art. 42A and art. 42E paragraph 1. 5 and 6, consists of a tax authority by means of electronic communication in accordance with the provisions of the tax code.

2. the declarations, information and annual tax calculation referred to in paragraph 1. 1, the tax office may be submitted in the form of a written document, if the agents mentioned in the article. paragraph 35. 10, art. 37 paragraph 2. 1, art. paragraph 39. 1 and 2, art. paragraph 42. 2. 42E paragraph 1. 6, or entities mentioned in article 1. paragraph 39. 3 and 4 and articles. 42A, shall draw up a statement or annual tax calculation for the year for not more than five payers. In the case of the declarations and information submitted in the course of the year, the number of taxpayers shall be determined, taking into account all tax payers since the beginning of the year to date these declarations and information.

3. the provision of paragraphs 1 and 2. 2 shall not apply to declarations, information and annual tax calculations referred to in paragraph 1. 1, that in the name and on behalf of payers or entities referred to in paragraph 1. 2 includes tax office of the trader carrying out an economic activity involving the conduct of tax books within the meaning of the provisions of the tax code.

4. Agents and entities referred to in paragraph 1. 2, who chose the submission of information and annual tax calculations in the form of a written document, the information and the annual tax calculation made in this form after the end of the tax year send to the tax office by the end of January of the year following the tax year.

Article. 45 c [the transfer of the amounts in the amount not exceeding 1% tax] 1. Head of the tax office jurisdiction for filing a tax return, at the request referred to in paragraph 1. 3, forward for the benefit of one nonprofit organization acting on the basis of the Act on public benefit activities, selected by a taxable person from the list referred to in the Act on public benefit activities, hereinafter referred to as "public benefit organisation", the amount in the amount not exceeding 1% of the tax due resulting: 1) from the tax return lodged within the time limit set for submission, or 2) adjustment of the testimony referred to in paragraph 1 If it is made within one month from the expiry of the period for submission of the tax return-after it rounded to full tens cents down.

2. the amount of the transfer referred to in paragraph 1. 1, is the payment of the full amount of the tax which is the basis for the calculation of the amount to be transferred to the public benefit organisation no later than within two months of expiry of the period for submission of the tax return. For paid tax, referred to in the first sentence, it is also considered the tax arrearage, the amount of which does not exceed three times the value of the fees charged by the operator appointed within the meaning of the Act of November 23, 2012 – the postal Law (OJ reference 1529) for the treatment of the consignment letter as a courier.

3. The application shall be deemed to indicate by the taxpayer in the tax return or the evidence referred to in paragraph 1. 1, one organization of public interest by giving her into the national court register entry number and the amounts to be transferred for the benefit of the organisation, at a rate not exceeding 1% of the tax due.

4. the amount referred to in paragraph 1. 1, the head of the tax authority shall within the period from May to July of the year following the tax year for which the tax is, to a bank account to transfer 1% of tax specified by public benefit organisation in accordance with the provisions of the Act on public benefit activities. This amount is reduced by the cost of the bank transfer.

5. the head of the tax office appropriate according to the public benefit organisation established in September of the year following the tax year shall transmit to the public benefit organisation cumulative information about: 1) identification data (name, surname and address), including both spouses who at the request of the subject of total taxation, and (2)) the amount referred to in paragraph 1. 1, conveyed on behalf of the Organization, 3) the purpose of the amount referred to in paragraph 1. 1, by the Organization of public interest (specific objective)-if the taxpayer in the tax return or the evidence referred to in paragraph 1. 1, has consented to the transfer of public benefit organizations the data referred to in points 1 and 2, or pointed out specific objective referred to in paragraph 3.

6. the head of the IRS waives donate 1% of the tax for the benefit of the public benefit organisation if: 1) organization is not reported, in accordance with the Act on public benefit activities, bank account number applicable to donate 1% of tax or account number is not valid;

2) Organization has been removed from the list to be carried out in accordance with article 4. 27A of the Act on public benefit activities;

3) a taxable person in the application referred to in paragraph 1. 3, gave the number of the entry in the national court register, which does not contain a list of the family in accordance with article 4. 27A of the Act on public benefit activities.

6a. If the amount indicated in the application referred to in paragraph 1. 3 exceeds the amount referred to in paragraph 1. 1, the head of the Tax Office passes the amount referred to in paragraph 1. 1, taking into account paragraph 3. 4.7. Taxable persons referred to in article 1. 3 paragraphs 1 and 2. 2A, comprising tax during the tax year, choose a public benefit organisation from the list referred to in paragraph 1. 1, specified for the previous fiscal year.

8. The proper Minister of public financies, taking into account the need to smooth the process of organizing the transfer of amounts in respect of the 1% tax, may authorise, by way of regulation, subject, other than a body referred to in paragraph 1. 1, to carry out the tasks referred to in paragraph 1. 1. 45 d [Delegation] the proper Minister of public financies shall determine, by regulation, the pattern of the tax referred to in article 2. paragraph 45. 1AA, along with explanations as to how to fill it in, the date and place for the submission; the regulation is intended to enable the identification of foreign-controlled companies, and the IRS, which is a testimony, and the correct calculation of the tax by the taxpayer.



Chapter 9 Changes in the provisions of the existing Article. 46. (omitted).

Article. 47. (omitted).

Article. 48. (omitted).

Article. 49. (omitted).

Article. 50. (omitted).

Article. 51. (omitted).



Section 10 transitional and final provisions Article. 52. [Periodic layoffs this] shall be exempt from the tax: 1) for the period from 1 January 2001 to 31 December 2003 revenue: a) for disposal of acquired before 1 January 2003 the Treasury bonds issued after 1 January 1989, and bonds issued by government entities after 1 January 1997, b) for the disposal of securities which are admitted to official listing of securities acquired pursuant to the offer to the public or securities, or in an adjustable counter secondary to the public, or on the basis of the authorisation granted in article 1. 92 or 93 provisions of the Act of 21 August 1997-law on publicly traded securities (Journal of laws No. 118, Item 754 and no. 141, item 945, 1998 No. 107, item No., item 113 669.715 and 2000 No 22, item 270, no. 60, poz. 702 and 703, no. 94, item 1037 and no. 103 , item. 1099), c) (repealed)-the exemption shall not apply if the sale of such securities is subject to business, d) obtained from the implementation of the rights arising from the securities referred to in article 1. 3 paragraphs 1 and 2. 3 of the Act of 21 August 1997-law on publicly traded securities (Journal of laws No. 118, Item 754 and no. 141, item 945, 1998 No. 107, item No., item 113 669.715 and 2000 No 22, item 270, no. 60, poz. 702 and 703, no. 94, item 1037 and no. 103, item 1116);

2) paid after 31 December 1991 due for the period up to 31 December 1991): (a) income from the business relationship, the employment relationship, of a cooperative working relationship and for tolling agreements, b) commissions, bonuses, prizes from the profit (income) and prizes from company prize fund due to the titles referred to in subparagraph (a). and,-if this revenue were released in 1991, the wage tax on the basis of the wage legislation;


3) severance pension, Jubilee and other one-time payments to which the worker has acquired the right in 1992 and that the basis for the calculation is the salary established according to the rates or amounts in force until 31 December 1991, when revenues were released in 1991, the wage tax on the basis of the wage legislation;

4) national pensions and other social security benefits shall be payable for the period until 31 December 1991;

5) (repealed).

Article. 52A. [the Exemption] 1. Shall be exempt from the tax: 1) income from interest and discounts on securities issued by the Treasury and bonds issued by government entities is acquired by the taxpayer before 1 December 2001;

2) income (revenue), referred to in article 1. paragraph 30A. 1, paragraph 3, if they are paid or placed at the disposal of the taxpayer from funds collected by the taxpayer before 1 December 2001, on the basis of the agreements concluded at the time meant before that date;

3) revenue accruing from the participation of equity funds, referred to in article 1. paragraph 30A. 1 point 5, if these revenues are paid to taxable persons on the basis of the agreements concluded and records made by the taxpayer before 1 December 2001; the exemption does not apply to income derived as a result of the accession of the taxpayer to save with the Fund, regardless of the form of the programme-in terms of revenue in respect of payments (contributions) to the Fund were made with effect from 1 December 2001, subject to article 22. 21 paragraph 1. 1, paragraph 58 and 59;

4) (repealed);

5) (repealed).

2. The relief referred to in paragraph 1. 1, paragraph 2, shall not apply to income (revenues) from funds collected by the taxpayer before 1 December 2001, on the basis of the agreements concluded at the time meant before that date-paid or placed at the disposal of these agreements on the basis of a modified, extended, or renewed as from 1 December 2001.

3. If the payment of income (revenue) arises from contracts entered into for the period from 1 December 2001 to 28 February 2002, the tax referred to in article 2. paragraph 30A. 1, paragraph 3, shall be at the rate of one on a pro rata basis for the period in which the taxable person is not entitled to an exemption on the basis of paragraph 1. 1 point 2.

4. the provision of paragraphs 1 and 2. 3 shall apply mutatis mutandis to interest and discounts from the bonds referred to in paragraph 1. 1 point 1.

5. the exemption referred to in paragraph 1. (1) section 2 does not apply to revenue (income) from the funds collected by the taxpayer before 1 December 2001, on the basis of the agreements concluded at the time labeled prior to that date, where this agreement: 1) [37] has been terminated before expiry of the period for which it is concluded, regardless of the reason for this solution;

2) provides for the possibility of the payment of all or part of the capital, including capitalized interest, accumulated by the taxable person for the duration of the agreement, and the taxpayer has benefited from this ability.

6. in the case referred to in paragraph 1. 5, the operator shall be entitled on the basis of separate provisions to taxpayer accounts or to collect taxpayer cash in other forms of saving, storage or investing gets a tax referred to in article 2. paragraph 30A. 1, paragraph 3, on the date of termination or withdrawal of all or part of the capital referred to in paragraph 1. 5 points 2. The provisions of paragraph 1. 3. 42 shall apply mutatis mutandis, except that the tax be levied on total income (revenues) obtained as from 1 March 2002.

7. The provisions of paragraph 1. 5. paragraph 1 shall not apply if the termination occurred for reasons beyond the control of the taxable person, including in particular in relation to the winding-up or bankruptcy of the Bank or the occurrence of the mishap.

Article. 52B. (repealed).

Article. 52 c at peak [benefit paid soldier exempt from tax] 1. Be exempted from income tax for a financial contribution paid to a soldier to cover the cost of the lease of a dwelling, to the amount of not exceeding the amount of $ 500 per month, as referred to in article 1. 17 of the Act of 16 April 2004 amending the law on accommodation for the armed forces of the Republic of Poland and certain other acts (Journal of laws No. 116, item 1203, with further amendments).

2. income tax shall be the equivalent in Exchange for giving up its own permanent accommodation, as referred to in article 1. 19 paragraph 1. 3. 22 paragraph 1. 2 of the Act of 16 April 2004 amending the law on accommodation for the armed forces of the Republic of Poland and certain other acts.

Article. 52d. [tax exempt Compensation] shall be exempted from income tax on the amount of compensation paid on the basis of: 1) of the Act of 16 December 2004, the applicable rebate in connection with the withdrawal in 2002 from the valuation allowance kombatanckiego (Journal of laws No. 281, poz. 2779);

2) of the Act of 15 April 2005, the applicable rebate in connection with the withdrawal in 2002 from the valuation of cash benefits accruing to replacement soldiers military service forcibly employed in coal mines, quarries, ores of uranium and deported persons and assaulting battalions to forced labour and embedded in the labor camps by the Third Reich and the Union of Soviet Socialist Republics (OJ No 85 , item. 725). 52e. [the amount of the remission of arrears and reimbursement of tax-exempt] shall be exempt from income taxes the amount of remission and reimbursement of arrears arising out of the Act of 25 July 2008 with special solutions for the taxpayer acquiring some of the revenue outside the territory of the Republic of Poland (Journal of laws No. 89, item 143).



Article. 52f [maternity allowance, as well as the amount of the increase and the amount of the salary increase of maternity benefit shall be exempt from the tax] shall be exempt from the tax: 1) maternity allowance granted on the basis of article. 20, 2 and the amount of the salary increase) the amount of an increase in maternity benefit granted on the basis of article. 21-the law of 24 July 2015. amending the law on family benefits and certain other laws (acts URU.poz. 1217).



Article. 52 g. [tax amount of the single money allowance for some retirees, pensioners and persons receiving pre-retirement benefits, allowances, pensions, pre-retirement bridging or compensating benefits teachers in 2016.] Income tax shall be the amount of the one-time cash supplement referred to in the Act of 15 January 2016 for a one-off cash allowance for some retirees, pensioners and persons receiving pre-retirement benefits, allowances, pensions, pre-retirement bridging or compensating benefits teachers in 2016 (OJ item 188).

Article. 53. (repealed).

Article. 54. [the provisions repealed] 1. On January 1, 1992, shall be repealed: 1) the law of February 4, 1949, the payroll tax (Journal of laws No. 7, item 41, 1956, no. 44, item 201, 1959, no. 11, item 69 and the 1963 No. 57, item 309);

2) Act of 26 February 1982 on the taxation of individuals socialized economy (OJ 1987 No. 12, item 77, 1989 No. 3, item 12, no. 35, item 192 and no. 74, item 443, 1990, no. 21, item 126 and from 1991, no. 9, item 30) is for wage tax;

3) the Act of 28 July 1983 countervailing tax (OJ No 42, item 188, 1984, No 52, item 268, 1988, no. 34, item 254 of 1989 No. 35, item 192 and 1991 No. 78, item 348);

4) Act of 16 December 1972, the income tax Act (Journal of laws of 1989 No. 27, item 147, no. 74, item 443 and 1991 No. 9, item 30, no. 35, item 155 and no. 60, item 253);

5) law of 15 November 1984, the agricultural tax (OJ No 52, item 268, 1986, no. 46, item 225, 1988, no. 1, item 1, of 1989, no. 7, item 45, no. 10, item 53, no. 35, item 192 and no. 74, item 443, 1990, no. 34, item 198 and 1991 No 7 , item. 24)-as far as the agricultural tax on income of individuals with special branches of agricultural production;

6) article. 27 of the Act of 14 June 1991 on companies with foreign participation (Journal of laws No. 60, item 253);

7) specific laws, in part that contains the personal or release of individuals from the taxes referred to in paragraphs 1 to 5, or reduction of these taxes.

2. the provisions of: 1) set referred to in paragraph 1. 1 points 1 and 3-7 shall apply for taxation of income obtained until 31 December 1991;

2) of the Act referred to in paragraph 1. 1 point 2 shall apply for taxation of salaries charged to the operating costs of enterprises to 31 December 1991.

3. housing and Investment Incentives granted under the Act referred to in paragraph 1. 1, paragraph 3, and investment incentives granted under the Act referred to in paragraph 1. 1 points 4 and 5, the inexhaustible until January 1, 1992, shall apply mutatis mutandis to income and corporation tax levied under this Act.

4. (repealed).

5. An interim exemption from income tax on the basis of article. 10 and art. 22 section 1 of the Act referred to in paragraph 1. 1 point 4 shall remain in force until they expire.

6. On the taxpayers, who under the law referred to in paragraph 1. (1) section 3 of the revenue gathered in a special bank account, the amount taken from the account after 1 January 1992 shall be treated as taxable income, within the meaning of the Act, except, however, that in 1992, the income tax shall be such amount up to the amount not exceeding the amount which represents the upper limit of the first interval on the scale referred to in article 1. 27 paragraph 1. 1. In this case, if the taxpayer also achieved other income, except in the case referred to in article 1. 28, 30. paragraph 41. 3, for the determination of the tax liability and the amount of tax revenue from those links with the amount taken from a special bank account.

Article. 55. (omitted).

Article. 56. (omitted).


Article. 57. [agency agreements and orders] 1. Until the expiry of the legal effects of agency contracts and agreements under the terms of the order made on the basis of separate regulations, the source of revenue within the meaning of article 3. 10 is also performed on the basis of these activities.

2. Income from the activities referred to in paragraph 1. 1, shall be determined in accordance with the principles referred to in article 1. 14. when determining payment for the benefit of the customer resulting from the agreement on the terms of the order is deductible, if refers to the given tax year, even if it has not yet incurred.

3. taxable persons who meet the income referred to in paragraph 1. 1, are required to pay the advance monthly tax and submit annual statements in accordance with the principles referred to in article 1. 44 and 45.

Article. 58. [entry into force], the Act shall enter into force on 1 January 1992, with the exception of article 5. 46, 47, 50 and 51, which shall enter into force on the date of the notice with effect from 1 July 1991.

Annex 1. [LIST OF ANNUAL DEPRECIATION RATES]

The annexes to the Act of 26 July 1991.

Annex 1 LIST of ANNUAL RATES of DEPRECIATION Rate Position% Symbol KŚT (group or subgroup, or type) name of fixed capital link with the KRŚT 1.5 1 2 3 4 5 01 11 houses 15, 16 122 residential 2.5 10 Industrial Buildings 10, 11, 12, 13, 14, 15, 17, 18, 19 110 of 110 establishments for the education and care-educational, social care homes without care 154 159 121 Industrial Premises Underground parking under carports and garages 102 4.5 227 air traffic control and buildings (towers) 293 104 Zbio Hi 8 format, d, silos and underground magazines, 200 tanks and underground Chamber (excluding storage and terrestrial) 202 203 205 209 220 221 222 10 103 Kiosks stores sized below 500 m3 125 is permanently associated with the ground 109 cabins, buildings-169 related to permanently substitute ground 198 010 001 02 224 2.5 Wicker Plantations Buildings, with the exception of reclamation, 250 permanent docks zalądowionych embankments and dykes 251 253 254 255 259 293 297 21 Buildings classified as buildings to 256 water treatment, with the exception of wells drilled 290 sports and recreational Buildings, with the exception of public gardens and parks, squares, botanical gardens and Zoo fire Towers 28 291 291 225 Melioration basic detailed Melioration 01 226 01 4.5 2 civil engineering Objects, with the exception of public gardens and parks , squares, botanical gardens and zoos 2 10 211 Network Cables in-house technological security devices 651 221 trains 680 14 202 of 202 extraction towers 507 20 200 of 200 towers, masts, power machines and Boilers 510 03 7 3 recently 3 14 323 323 324 light fuel internal combustion engines fuel internal combustion engines, heavy gas fuel combustion engines 324 325 325 326 air Motors 326 343 of 343 portable power units equipped with light-fuel combustion power Teams 343 344 with combustion engines on heavy fuel nuclear reactors 344 349 349 04 7 431 431-0 filters (press release) błotniarki 431 431-4 strainers, mechanical processing Furnaces 450 raw materials (with the exception of 450-50 piece of raw material for processing multiple unit) 450 451 furnaces for processing of fuels (with the exception of 451-0 coke ovens) tunnel kilns 451 454 454 475 475 477 Chamber Dryers tumble Cameras : 477-0 to 4 and 477-6 to 8 477 10 4 machines, devices and equipment for general use Machine 4 14 41 44 40.41, metalworking machines and equipment for pumping and compressing liquids and gases 44 46 heat-exchange apparatus (with the exception of 465 and 469-0) 46 47 machines, devices and the equipment for operations and material processes (with the exception of 474 , 475, 478-0 to 4 and 6 to 8 and 479-0) 47 18 449 of the 449-90 distribution facilities to petrol and diesel, electric and sensors of the components of liquid liquid fuels and 449 of the circulation fluid exchangers 465 465 in the manufacture of baking 465 469 469-0 odmulin coolers and gas Column and nitracyjne 469 474 rozkładni pie denitracyjne 474 479 479-0 odbieralnice hydraulic rozkładni 479 481 gas equipment for surface treatment of metals way chemical and elektrogalwanicznym 481 482 machines installations for surface treatment of metals 482 484 0 484-heat way equipment for arc welding and surfacing in the protection of gas and plasma welding and surfacing 484 of 484-1, acetylene generators, portable high pressure, 484-3 resistance Welders and tarcicowe of 484-6 equipment for metallization shower faucet and for spraying plastics machinery and equipment/490 media machine and machine Independent automatic adjustment device 490 492 analysis and process control of 492 493 industrial robots 493 493 20 434 434-01 jars closing machine 434 of 434-beading machines-2 465 tubular diaphragm Exchangers classified as sulphuric acid coolers computer Teams 465 30 491 491 05 7 506 506-1 and 507-2 equipment for air purification 506 507 507 507-2, and-3 crystallizers 507 507-4 compartment potne 548 548-0 machines, devices and equipment for the production of zecerskiego 548 583 583-0 excavators and dredges moldboard-in coal diggings 583 583-1 excavator in sand industry coal operating machinery and equipment 10 512 holes 512 513 mechanical machines and the equipment for processing coal and ore 513 514 514-0 machines and equipment aglomerowni 514 514-1 machines and equipment wielkopiecowe 514-2 machinery and equipment metallurgical steel of the 514-3 to 6 blast shears for cutting, tabor, walcowniczy 514-9 other machines, devices and equipment metallurgical 520


Of the 520 has recognised Dubrovnik as industry machines and equipment: 520 520-0 and 520-1 disc and tracks 520-2 cyrkulaki 520-3 grinding, 520-4 lathes and drills for stone 520-5 combines the preparatory works cement industry machinery and equipment 523 523 525 525-31 autoclaves 525 529 of 529 machines and equipment for production of building materials: 529 529-81 for the production of elements from the terrazzo 529-82 for the production of artificial stone Machines 56 equipment and apparatus for agricultural industries of the 56 582 582-1 tanks for bitumen, steel, over 20,000 l capacity and of the 582-2 snow ploughs with engine power exceeding 120 KM 582 14 50 machines, devices and the equipment of chemical industry machinery and equipment 50 517 517 52 torfiarskie machines for the industry of mineral resources 52 53 machines for the manufacture of metal products and plastics Machines 53 54 devices and equipment for treatment and processing of wood, wood products and machinery and equipment printing and stationery 54 55 machines and equipment for the production of textile and clothing products and for the processing of leather and manufacture of her 55 561 561-6 machines, devices and the equipment for drinks production machines, devices and apparatus 561 568 baking industry (with the exception of the 568-40 to 48) 568 57 Machine equipment and equipment of food industry machines, devices and tools 57 59 agriculture and Forestry 59 18 505 505-1 piece prażalnicze fluidezyjne 505 51 machines, devices and equipment, natural gas, mining, foundry, torfiarskie and geodetic and cartographic 51 58 earthmoving, construction and road 58 20 506 506-3 506 510 510 511 drilling machinery and equipment odgazowywacze poweredroofsupports 511 518 of 518 apparatuses and equipment for : 518 518-01 magnetic measurements 518-02 geological measurements 518-03 seismic measurements and radiometrycznych 518-1 electrical profiling of wells, gas karotażu, punching holes and 535 of 535-0 special cameras to produce tungsten acid and reduction machines, vacuum and special metal wytopów 535 of 535-1 machines for the manufacture of carbonates and past emulsion of 535-7 semiconductor manufacturing equipment 579 579-000 distributors 579 579-003 hammer Mills

 

 

 

 

579-01 machines and equipment for processing animal waste into flour feeding and rendering fats 579-09 other machines and equipment for processing animal waste 580 earthmoving machinery and the footings of the works machines 580 581 582 581 582-3 mechanical brushes and equipment for road maintenance 582 25 501 501-0 cameras, glass and porcelain for distillation 501 501-1 porcelain trapezium 511 mining machinery with the exception of the 511 524 mechanized enclosures 524 melting furnaces blast furnace slag and basalt 524 571 571-8 autoclaves for hydrolysis of 571 571 571-30,-31 steel neutralizers and neutralizers and hydrolizatory concrete or masonry 581 581 581 581 vibrators-2-4 wibromłoty and of the 581-3 floats to the plaster ground Tanks 600 4.5-6 brick concrete ground Tanks 600 601 (except for chemoodporną with ponitracyjnego acid) 601 623 623-7 phone devices support systems on the lines of the WN 623

 

 

641 of 641-7 winches (without ski lifts at the głębieniu shafts) 641 648 Stores rope and rope hydraulic Accumulators 648 657 levers 657 660 Vehicle Weight, wagon and other built-in 660 10 6 6 18 61 facilities with subgroup 61 610 equipment and electricity apparatus mobile to 615 641 Jacks, winches and hoists passable and impassable, winches , wyciągniki (with the exception of 641-63 and of the 641-7 wyciągniki details including ski lifts at the głębieniu shafts, as well as lifts and cablecars) 641 662 662-1 Portable projectors, 16 mm and 35 mm Containers 662 681 681 20 629 629 669 mobile cash registers and registration (with the exception of assigned to item 04-computer) 669 633 electrical batteries stationary batteries alkaline electric 633 634 634 662 662 662 644 644 cinema screens 5-0 to 4 in conveyors mines and ore processing plants and carbon 644 664 of 664 equipment for carrying out technical studies 664 25 644 644-0 conveyors, scraper, heavy and light rail fleet Train 644 07 7 70 70 71 71 72 underground rail rolling stock Railway ground Tram rail rolling stock Remaining 72 73 73 77 ground rail rolling stock Fleet flying 77 14 700 700-7 railcars and trailers for motor-trolleys 700-7 710 710-01 battery locomotives to 710 710 710-02 and 03-03 flameproof locomotive 710-02 and type " Common Pipistrelle and 710-03 710-10 to 14 cars for 710-10 to 14 770 770-13 container ships 770-13 773 773-1010 hydrofoils 773 780 780 781 781 743 Helicopters Aircraft-1010 special 743 745 of 745 trolleybuses and trucks about 745 746 746 747 747 748 Semitrailer Tractors electric Trailer 748 750 751 752 753 754 76 Remaining tabor bezszynowy (accumulator trucks , lift trucks and other trucks) 76 18 745 of 745 other electric cars 745 783 783 788 Balloons other means of air transport other transport Measures 788 79 20 740 motorcycles, trailers and motorcycle carts 740

 


 

741 741 742 passenger cars trucks buses and coaches 742 744 744 782 782 08 10 805 805 of Gliders equipped cinemas, theatres, cultural establishments, educational and musical instruments 805 806 kiosks, booths, huts, cabins 806-non-permanently with the ground 14 803 803-0 and 1 Office machines 803 803-33 teletypes to mathematical machines 20 8 tools, instruments, movable property and equipment 8 25 801 801-0 electronic test equipment-measuring laboratory tests 801

 

 

 

 

 

 

 

802 802-0 cameras and equipment for hydro-and mechanotherapy 802 804 of 804 circus equipment 804 Explanations: 1. aggravated the conditions of use of buildings and structures referred to in article 1. 22i paragraph 1. 2 (1) (a). (a) of the Act, it is believed the use of those assets under continuous water, water vapour, significant vibrations, sudden temperature changes and other factors causing the acceleration of consumption.

2. For bad conditions for the use of buildings and structures referred to in article 1. 22i paragraph 1. 2 (1) (a). (b) of the Act, it is believed the use of those assets under the influence of destructive chemicals, and especially when they serve the production, manufacture or storage of corrosive chemicals. This also applies in cases of strong action on the building or structure of destructive chemical agents dispersed in the atmosphere, water or burning in the form of fumes, which sources are other objects in the vicinity.

3. By machinery, equipment and means of transport requiring special technical performance, referred to in article 1. 22i paragraph 1. 2 section 2 of the Act shall mean objects that are used in work on three shifts, even though they do not work by its nature, in continuous movement, used under field conditions, forest conditions, under the Earth or other pointing to more intense wear.

4. By machinery and equipment group of 4-6 and 8 fixed assets Classification (FAC), undergoing rapid technical progress referred to in article 1. 22i paragraph 1. 2 section 3 of the Act shall mean machines, devices and apparatus, in which the applied are microprocessor circuits or computer systems, which meet the established functions through the use of the latest achievements in these techniques, as well as the rest of the research and scientific apparatus and production-development and trials.

Annex 2. [TABLE TYPES AND SIZES OF SPECIAL DEPARTMENTS OF AGRICULTURAL PRODUCTION AND THE ESTIMATED ANNUAL INCOME]

Appendix 2 TABLE types and SIZES of SPECIAL DEPARTMENTS of AGRICULTURAL PRODUCTION and the ESTIMATED ANNUAL INCOME [38] Annex OBSOLETE (see footnote editorial) Lp.

Types of crops and the production of a unit of areas under cultivation or types of production Standard, the estimated annual income RS gr 1 2 3 4 1 cultivation in greenhouses heated above 25 m2: a) ornamental plants of 1 m2 7 (b)) other crops in unheated greenhouses 2 60 2 1 m2 more than 25 m2 1 m2 1 60 3 cultivation in plastic tunnels, heated above 50 m2 : a) ornamental plants of 1 m2 5 20 (b)) other 1 m2 3 20 4 mushrooming and their mycelium is above 25 m2 1 m2 uprawowej 3 5 Poultry slaughter-above 100 PCs.): (a) chickens 1 piece 10 b) geese 1 79 c) ducks 1 21 d) Turkey 1 51 6 Poultry laying more than 80 PCs.: a) chickens table use (in the herd reproductive) 1 1 98 b) meat chickens (in the herd reproductive) 1 1 66 (c)) geese (in the herd reproductive) 1 1 10 d) duck (in the herd reproductive) 1 2 05) turkeys (herd reproductive) 1 piece 8 70 f) chickens (the production of eggs for consumption) 1 1 45 7 Hatcheries poultry: chickens) 1 1 (b)) geese 1 piece 5 c) ducks 1 2 d) Turkey 1 5 8 fur animals a) foxes and jenoty 1 female livestock 29 78 (b)). mink above 2 PCs. female livestock 13 10 c) cowards above 2 PCs. female livestock 10 13 d) Chinchilla above 2 PCs. female livestock) 15 49 nutrie over 50 pieces of females livestock 1 female livestock 3 58 f) rabbits over 50 pieces of females livestock 1 female livestock 3 58 9 laboratory animals: a) rats white 1 piece 9 b) mouse white 1 2 10 Silkworms cocoons production is 1 dm3 Apiary 20 11 80 families 1 2 12 in vitro crops family-size shelves 1 m2 120 13 Breeding entomofagów-area host plants of 1 m2 100 14 Breeding earthworms-area breeding bed 1 m2 50 15 Breeding and rearing other animals outside the farm: a) cows over 5 pieces 1 piece 200 b) calves of more than 10 pieces 1 piece 42 c) bovine animals for slaughter of more than 10 units (with the exception of fed animals) 1 piece 22 d) fattening pigs over 50 pieces of art 1, 25 e) piglets and piglets of more than 50 pieces 1 piece 10 f) farming of sheep over 10 pieces of 1 mother

4 g) fattening sheep over 15 pieces 1 piece 6 h) horses for slaughter 1 300 breeding horses) and 1 livestock 240 j) breeding aquarium fish above 700 dm3 volume, calculated according to the length of the inner edge of 1 dm3 90 k) Kennel dog show 1 livestock 27 l) race cats 1 livestock 10 Annex 3. [List of entities, to the APPLICATION of article 23 (1) of SECTION 38 c and article 24 paragraph 8A and 8B of LAW]

Appendix 3 LIST of entities to which ARTICLE 5 SHALL APPLY. 23 paragraph 1. 1 pt 38 c and ART. 24 paragraph 1. 8A and 8B of the ACT Lp.

Member State of the European Union 1 2 3 1 scope the 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 beperkte aansprakelijkheid", "société à responsabilité limitée the coopérative" coöperatieve vennootschap met beperkte aansprakelijkheid "," société à responsabilité the coopérative/coöperatieve vennootschap "" Energie Illimité met onbeperkte aansprakelijkheid " "société en nom collectif"/"vennootschap onder firma", "société en commandite simple"/"gewone commanditaire vennootschap", public undertakings which took one of the abovementioned legal forms, and other companies formed in accordance with the provisions of Belgian law subject to Belgian tax income tax from legal persons (2) the Kingdom of Denmark companies under Danish law known as "aktieselskab" and "anpartsselskab" and other companies subject to tax in accordance with the law on income tax of legal persons , in so far as their taxable income is calculated and taxed in accordance with the tax legislation applicable to "aktieselskaber" 3, the 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 operate under private law 4 Netherlands companies under Dutch law known as "naamloze vennootschap" and "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 formed in accordance with the law of the Netherlands Dutch taxable income tax from legal persons, 5 the Kingdom of Sweden


companies under Swedish law known as "aktiebolag", "försäkringsaktiebolag", "bankaktiebolag", "ekonomiska föreningar", "sparbanker", "ömsesidiga försäkringsbolag" 6 Republic of Malta companies under Maltese law known as: "local folk dance Kumpanija ta ' Responsabilita Limitata", "Soċjetajiet en commandite li l-kapital tagħhom maqsum f'azzjonijiet/" 7, the Republic of Austria companies under Austrian law known as: "Aktiengesellschaft", "Gesellschaft mit beschränkter Haftung", "Erwerbs-und Wirtschaftsgenossenschaften" 8 the Republic of Cyprus companies incorporated under the law of Cyprus : "εταιρείες", as defined in the income tax regulations 9 Czech Republic companies under Czech law known as: "akciová společnost s ručením omezeným společnost" and "Republic of Estonia" 10 companies under Estonian law known as: "täisühing", "usaldusühing", "osaühing", "aktsiaselts", "tulundusühistu" 11 the 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 German taxable income tax from legal persons, the Republic of Finland 12 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 Prevoyance took over as", "sociétés civiles" which are automatically subject to corporation tax, "coopératives", "unions de coopératives", industrial and commercial public institutions and companies and other companies formed in accordance with the provisions of French law subject to French income tax taxation of legal persons, the Hellenic Republic 14 companies incorporated under Greek law known as "αvώvυμη εταιρεία", "περιoρισμέvης εταιρεία ευθύvης (Ε. Π. Ε)" 15 Ireland companies incorporated or existing under Irish law, bodies registered under the Industrial and Provident Societies Act, building societies, established in accordance with the Building Societies Acts and trustee savings banks within the meaning of the Trustee Savings Banks Act, 1989.

16 the Republic of Lithuania companies incorporated under the law of Lithuania, the Republic of Latvia 17 companies under Latvian law known as: "akciju sabiedrība ar ierobežotu atbildību sabiedrība" and "Portuguese Republic" 18 commercial companies or civil law companies having a commercial form, as well as other industrial or commercial activities of legal entities that are established in accordance with Portuguese law 19 Slovak Republic companies incorporated under the law of the Slovak Republic known as: "akciová spoločnost", "spoločnosť s ručením obmedzeným", "komanditná spoločnosť" 20 Republic of Slovenia companies under Slovenian law known as: "delniška družba", "komanditna družba", "družba z omejeno odgovornostjo" Republic of Hungary 21 companies under Hungarian law known as: "közkereseti társaság", "betéti társaság", "közös vállalat", "korlátolt felelősségű társaság", "részvénytársaság", "egyesülés", "közhasznú társaság", "szövetkezet" 22 the Italian Republic companies under Italian law known as "società per azioni", "società in accomandita per azioni", "società a responsibilità limitata", "società cooperative", "società di mutua assicurazione", and private and public entities whose activity is wholly or mostly of Commerce 23 Grand-Duchy of Luxembourg companies under Luxembourg law known as "société anonyme", "société en commandite par actions", "société à responsabilité limitée", "société the coopérative", "société the coopérative organisée comme une société anonyme" , "association d'assurances mutuelles", "association d'épargnepension", "entreprise de nature commerciale, industrielle ou minière de, des communes, des syndicats on de communes, des établissements publics et des autres personnes morales de droit public", and other companies formed in accordance with the provisions of Luxembourg law subject to Luxembourg taxation income tax from legal persons 24 United Kingdom of Great Britain and Northern Ireland companies incorporated under the law of the United Kingdom 25 company (SE) created 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/EC of 8 October 2001 supplementing the Statute for a European company with regard to the involvement of employees; cooperative societies (SCE) established in accordance with Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European cooperative society (SCE) and Council Directive 2003/72/EC of 22 July 2003 supplementing the Statute for a European cooperative society with regard to the involvement of employees 26 Republic of Bulgaria Bulgarian law known as: "cъбиpaтeлното дружество", "командитното", "дружество дружеството с ограничена отговорност", "акционерното дружество" "командитното дружество с акции", "кооперации", "кооперативни" and "държавни съюзи предприятия" formed in accordance with the Bulgarian legislation and established 27 Romania Romanian law known as: "societăţi pe acţiuni", "societăţi în comandită pe acţiuni", "societăţi cu răspundere limitată" 28 the Republic of Croatia in Croatian law known as: "dioničko društvo s ograničenom odgovornošću društvo", "", as well as other companies incorporated under the law of the Croatian Croatian taxable income tax 29 Republic of Poland Polish companies incorporated under the law known as "joint-stock company", "limited liability company" [1] on the basis of article. 4. paragraphs 1 and 2. 1 of the law of 5 March 2009 amending the law on income tax of individuals and the law on income tax of legal persons (OJ l. No 69, poz. 587) taxable persons who due to increasing income limits become small taxpayers may pay quarterly advances referred to in article 1. paragraph 44. 3 g, starting from the third quarter of 2009, except that in accordance with article. 4. paragraphs 1 and 2. 2 w/in law art. 4. paragraphs 1 and 2. 1 is applicable in case of filing by a taxable person of the notice referred to in article 2. paragraph 44. 3i in time for August 20, 2009.

[2] on the basis of the judgment of the Constitutional Court of 8 July 2014 (OJ item 947) article. 12 paragraph 1. 1 connection with the article. 11 (1). 1 understood in this way, that "other free service" means only the donation of property individually specified value received by the employee complies with article 4(1). 2. in connection with article 2. 217 of the Constitution of the REPUBLIC.

[3] on the basis of the judgment of the Constitutional Court of 8 July 2014 (OJ item 947) article. 12 paragraph 1. 3. in connection with article 2. 11 (1). 2-2b is understood in this way, that "other free service" means only the donation of property individually specified value received by the employee complies with article 4(1). 2. in connection with article 2. 217 of the Constitution of the REPUBLIC.

[4] on the basis of article. 11 of the Act of 10 September 2015 to amend certain laws in connection with the promotion of amicable dispute resolution (OJ poz. 1595) article. 14 paragraph 1. 1 c shall be added given by above. a law shall apply to the adjustment of revenues and costs of obtaining revenues, derived or incurred before January 1, 2016.

[5] on the basis of article. 11 of the Act of 10 September 2015 to amend certain laws in connection with the promotion of amicable dispute resolution (OJ poz. 1595) article. 14 paragraph 1. the following 1 m given by above. a law shall apply to the adjustment of revenues and costs of obtaining revenues, derived or incurred before January 1, 2016.

[6] on the basis of article. 11 of the Act of 10 September 2015 to amend certain laws in connection with the promotion of amicable dispute resolution (OJ poz. 1595) article. 14 paragraph 1. 1N added given by above. a law shall apply to the adjustment of revenues and costs of obtaining revenues, derived or incurred before January 1, 2016.

[7] on the basis of article. 11 of the Act of 10 September 2015 to amend certain laws in connection with the promotion of amicable dispute resolution (OJ poz. 1595) article. 14 paragraph 1. 1O in wording given by above. a law shall apply to the adjustment of revenues and costs of obtaining revenues, derived or incurred before January 1, 2016.

[8] on the basis of article. 11 of the Act of 10 September 2015 to amend certain laws in connection with the promotion of amicable dispute resolution (OJ poz. 1595) article. 14 paragraph 1. 1 p added given by above. a law shall apply to the adjustment of revenues and costs of obtaining revenues, derived or incurred before January 1, 2016.


[9] on the basis of article. 13 of the Act of September 25, 2015 to amend certain laws in connection with the promotion of innovation (OJ poz. 1767), in the case of taxpayers of income tax from individuals is not the revenue and cost of revenue by virtue of shares (shares) in the capital of the company in Exchange for a contribution in kind in the form of komercjalizowanej of intellectual property, referred to in article 14(2). 5A, point 34, lodged by an entity referred to in article komercjalizujący. 5A paragraph 35, if the contribution was made in 2016 or 2017. Income shall not apply the provisions of article 4. 17. 1, paragraph 9. The cost of obtaining revenues from disposals in return for payment of shares (shares) are expenses incurred on their coverage, up to the nominal value of these shares (shares). Article. 13. the Act does not apply if the subject of a non-monetary contribution in the form of komercjalizowanej of intellectual property, copyright is the right to property to a computer program.

[10] on the basis of article. 13. 1 of the law of 25 September 2015 to amend certain laws in connection with the promotion of innovation (OJ poz. 1767), in the case of taxpayers of income tax from individuals is not the revenue and cost of revenue by virtue of shares (shares) in the capital of the company in Exchange for a contribution in kind in the form of komercjalizowanej of intellectual property, referred to in article 14(2). 5A, point 34, lodged by an entity referred to in article komercjalizujący. 5A paragraph 35, if the contribution was made in 2016 or 2017. Income shall not apply the provisions of article 4. 17. 1A, point 5. The cost of obtaining revenues from disposals in return for payment of shares (shares) are expenses incurred on their coverage, up to the nominal value of these shares (shares). Article. 13. the Act does not apply if the subject of a non-monetary contribution in the form of komercjalizowanej of intellectual property, copyright is the right to property to a computer program.

[11] Article. 21 paragraph 1. 1. the following point 8 set by art. 33 section 1 of the Act of 11 February 2016. State aid in child rearing (OJ item. 195). The amendment entered into force on 1 April 2016.

[12] on the basis of article. 132 of the Act of August 5, 2015 about working at sea (OJ item 1569) article. 21 paragraph 1. 1, point 23 c, as given by above. a law shall apply to income derived from the year in which the European Commission has issued a positive decision on the compatibility of State aid with the internal market, and in the period of its validity.

[13] Article. 21 paragraph 1. 1. the following paragraph 24 set by art. 33 section 2 of the Act of 11 February 2016. State aid in child rearing (OJ item. 195). The amendment entered into force on 1 April 2016.

[14] on the basis of article. 8 of the Act of 9 October 2015. amending the law on income tax from natural persons, legal persons income tax Act and certain other acts (OJ poz. 1932), art. 21 paragraph 1. 1. the following 77 set by ww. the Act applies to the income obtained from 1 January 2016.

[15] on the basis of article. 8 of the Act of 9 October 2015. amending the law on income tax from natural persons, legal persons income tax Act and certain other acts (OJ poz. 1932), art. 21 paragraph 1. 1. the following 82 set by ww. the Act applies to the income obtained from 1 January 2016.

[16] on the basis of the judgment of the Constitutional Court of 29 March 2012 (OJ item 440) article. 21 paragraph 1. 1, paragraph 127 (a). (b)) shall be added given the law of 16 November 2006 on amending the law on income tax of individuals and to amend certain other acts (Journal of laws No. 217, 1588), in so far as this provision excludes the application of the tax exemption to child support laid down in the judicial adjudication processes, is incompatible with article 2. 2. 32 paragraph 1. 1 of the Constitution of the REPUBLIC.

[17] on the basis of article. 132 of the Act of August 5, 2015 about working at sea (OJ item 1569) article. 21 paragraph 1. 35, as given by above. a law shall apply to income derived from the year in which the European Commission has issued a positive decision on the compatibility of State aid with the internal market, and in the period of its validity.

[18] on the basis of article. 11 of the Act of 10 September 2015 to amend certain laws in connection with the promotion of amicable dispute resolution (OJ poz. 1595) article. 22 paragraph 1. 7 c shall be added given by above. a law shall apply to the adjustment of revenues and costs of obtaining revenues, derived or incurred before January 1, 2016.

[19] on the basis of article. 11 of the Act of 10 September 2015 to amend certain laws in connection with the promotion of amicable dispute resolution (OJ poz. 1595) article. 22 paragraph 1. 7 d shall be added given by above. a law shall apply to the adjustment of revenues and costs of obtaining revenues, derived or incurred before January 1, 2016.

[20] on the basis of article. 11 of the Act of 10 September 2015 to amend certain laws in connection with the promotion of amicable dispute resolution (OJ poz. 1595) article. 22 paragraph 1. 7E added given by above. a law shall apply to the adjustment of revenues and costs of obtaining revenues, derived or incurred before January 1, 2016.

[21] on the basis of article. 11 of the Act of 10 September 2015 to amend certain laws in connection with the promotion of amicable dispute resolution (OJ poz. 1595) article. 22 paragraph 1. 7F added given by above. a law shall apply to the adjustment of revenues and costs of obtaining revenues, derived or incurred before January 1, 2016.

[22] repealed 1 April 2002 pursuant to article 4. 80 (2). 2 of the Act of June 1, 2002, about changes in the organisation and functioning of the organs of the Central Government Administration and units subordinate to them and change some laws (Journal of laws No. 25, item 253), which entered into force on 1 April 2002.

[23], Ratified by the law 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 correction of corporate profits, done at Brussels on 23 July 1990. , as amended by the Convention on the accession of the Republic of Austria, the Republic of Finland, the Kingdom of Sweden to the Convention on the Elimination of double taxation in the case of correction of corporate profits, done at Brussels on 21 December 1995, and the Protocol amending the Convention on the Elimination of double taxation in the case of correction of corporate profits, drawn up in Brussels on 25 May 1999 (OJ No 144, item 10).

[24] on the basis of article. 2. the law of 24 October 2012. amending the law on income tax of individuals (OJ poz. 1278) a taxable person who, in the tax declarations submitted by 2012 for the first time took advantage of the deduction of the amounts of expenditure incurred in respect of the use of the Internet, you can take advantage of this deduction is only available by 2013.

[25] on the basis of article. 11 of the Act of September 25, 2015 to amend certain laws in connection with the promotion of innovation (OJ poz. 1767), taxable persons who, before the end of the tax year started before January 1, 2016, acquired the right to deduct the expenses incurred for the acquisition of new technologies on the basis of article. First, retain the right to these deductions after December 31, 2015, to the extent and on the terms set out therein.

[26] on the basis of the judgment of the Constitutional Court of 28 October 2015 (OJ poz. 1784) article. 27 paragraph 1. 1, in so far as it does not provide a mechanism for adjusting the amount decreasing tax, guaranteeing at least a minimum of existence, is incompatible with article 2. 2. 84 of the Constitution of the REPUBLIC. Article. 27 paragraph 1. 1 in ww. regarding cease 30 November 2016.

In 2015, the scale of corporate income tax was fixed in the following heights: basis for calculating tax in dollars sales tax is more than the amount of the tax to reduce% minus 85 528 18 £ 556 02 gr $ 85 528 14 839 02 gr + 32% of the excess over 85 528 PLN [27] on the basis of article. the Act of 25 November 2015, amending the law on income tax of individuals (OJ reference, 1992) article. 30 paragraph 1. 1 section 15 applies to income obtained from 1 January 2016.

[28] on the basis of article. the Act of 25 November 2015, amending the law on income tax of individuals (OJ reference, 1992) article. 30 paragraph 1. 1 section 16 applies to the income obtained from 1 January 2016.

[29] on the basis of article. the Act of 25 November 2015, amending the law on income tax of individuals (OJ reference, 1992) article. 30 paragraph 1. 3 applies to the income obtained from 1 January 2016.

[30] on the basis of article. 9. 1 law of 9 October 2015. amending the law on income tax from natural persons, legal persons income tax Act and certain other acts (OJ poz. 1932), art. paragraph 30A. 10 added laid down by order. the Act applies to the income obtained from 1 January 2016. Revenue reached before 1 January 2016 article 4(2) applies. paragraph 30A. the following 10 applicable up to 31 December 2015.


[31] on the basis of article. 9. 1 law of 9 October 2015. amending the law on income tax from natural persons, legal persons income tax Act and certain other acts (OJ poz. 1932), art. 30B paragraph 1. the following c determined by ww. the Act applies to the income obtained from 1 January 2016. Revenue reached before 1 January 2016 article 4(2) applies. 30B paragraph 1. 5 c is added in force until 31 December 2015.

[32] on the basis of article. the Act of 25 November 2015, amending the law on income tax of individuals (OJ reference, 1992) article. paragraph 41. 4 applies to the income obtained from 1 January 2016.

[33] on the basis of article. 9. 1 law of 9 October 2015. amending the law on income tax from natural persons, legal persons income tax Act and certain other acts (OJ poz. 1932), art. paragraph 42. the following 7 determined by ww. the Act applies to the income obtained from 1 January 2016. Revenue reached before 1 January 2016 article 4(2) applies. paragraph 42. 7 added in force until 31 December 2015.

[34] on the basis of article. 9. 1 law of 9 October 2015. amending the law on income tax from natural persons, legal persons income tax Act and certain other acts (OJ poz. 1932), art. 44 c by ww. the Act applies to the income obtained from 1 January 2016.

[35] on the basis of article. 9. 1 law of 9 October 2015. amending the law on income tax from natural persons, legal persons income tax Act and certain other acts (OJ poz. 1932), art. 44d by ww. the Act applies to the income obtained from 1 January 2016.

[36] on the basis of article. 9. 1 law of 9 October 2015. amending the law on income tax from natural persons, legal persons income tax Act and certain other acts (OJ poz. 1932), art. 44e by ww. the Act applies to the income obtained from 1 January 2016.

[37] on the basis of the judgment of the Constitutional Court of 27 February 2002 (OJ l. No 19, item. 199) article. 52A paragraph. 5 para 1 in terms of allowing the taxation of income tax or salary income (revenues) from funds collected by the taxpayer before 1 December 2001, on the basis of contracts entered into prior to that date in time marked where the agreement has been terminated from the reasons provided for by law nieleżących on the side of the taxpayer, is incompatible with article 2. 2 of the Constitution of the REPUBLIC.

[38] the types and sizes of special departments of agricultural production and estimated the annual income of the standards contained in annex No. 2 are specified for a given fiscal year by way of regulation.

In 2016. the regulation of the Minister of Finance dated 9 October 2015 on standards of the estimated proceeds of special departments of agricultural products (OJ reference, 1717).

Related Laws