Regulation Of The Minister Of Finance Dated 25 November 2011 In Determining Patterns Of The Declaration, The Testimony, Statements And Tax Information Applicable Income Tax From Legal Persons

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 25 listopada 2011 r. w sprawie określenia wzorów deklaracji, zeznania, oświadczenia oraz informacji podatkowych obowiązujących w zakresie podatku dochodowego od osób prawnych

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REGULATION OF THE FINANCE MINISTER ¹⁾

of 25 November 2011

on the definition of the model declarations, statements, statements and tax information in force in respect of corporate income tax

On the basis of art. 28a of the Act of 15 February 1992. o corporate income tax (Dz. U. of 2011 r. No. 74, item. 397, from late. 1. ²⁾) The following shall be managed:

§ 1. The formula shall be:

1) the declaration of the amount collected by the payer of the flat-rate income tax from the legal persons, on the income (income) obtained by the taxpayer established or the management board in the territory of the Republic of Poland (CIT-6R), constituting Annex No 1 to the Regulation;

2. the statement of income tax on income for the participation in the profits of legal persons (CIT-6AR), which is Annex No 2 to the Regulation;

3) a declaration of the amount of revenue for the export of cargo and passengers accepted for carriage in the Polish port, obtained by a foreign commercial shipping company from foreign principals (CIT-9R), constituting Annex no 3 to the Regulation;

4) the declaration of the amount collected by the payer of the flat-rate income tax from the legal persons, on the income (income) obtained by the taxable persons not established or the Management Board on the territory of the Republic of Poland (CIT-10Z), constituting Annex No 4 to the Regulation;

5. the statement of income tax on dividends and other income for participation in the profits of legal persons, spent on other purposes than those mentioned in the statement of the CIT-5 or the CIT-6AR declaration (CIT-11R), constituting Annex no. 5 to the Regulation;

6) testimonies of the amount of the earned income (incurred loss) by the taxpayer of corporate income tax (CIT-8), constituting Annex No. 6 to the Regulation;

7) testimonies of the amount of income (loss suffered) by the tax group-the taxpayer of corporate income tax (CIT-8A), constituting Annex 7 to the Regulation;

8) testimonies of the amount of income achieved (loss suffered) by the tax group-taxpayer of corporate income tax (CIT-8B), which is Annex No 8 to the Regulation;

(9) the taxpayer's statement that the income from dividends or other income for the share of the profits of legal persons (CIT-5), which is set out in Annex No 9 to the Regulation, is used;

10) information on deductions from income and on tax and on free and exempt income (CIT-8/O), which is set out in Annex 10 to the Regulation;

11) information of the taxpayer of corporation tax on received/donated donations (CIT-D), which is Annex No 11 to the Regulation;

(12) information on the amount of the income tax collected on dividends and other income for the participation in the profits of legal persons (CIT-7), which is Annex No 12 to the Regulation;

13) information on the amount of income (income) obtained by taxpayers of income tax from legal persons not established or the Management Board on the territory of the Republic of Poland (IFT-2/IFT-2R), constituting Annex No. 13 to the Regulation.

§ 2. (1) The Annexes to the Regulation shall apply to the assigned revenue (losses incurred) as from 1 January 2011.

2. Payers and taxpayers whose tax year is different from the calendar year and started before 1 January 2011, and will end after that date, to the realised income (incurred losses) this tax year apply the form patterns in the following form the specified Regulation.

3. The provision of the paragraph. 1 shall not apply to declarations, testimonies, statements and tax information made before the date of entry into force of the Regulation on existing forms.

§ 3. The Regulation of the Minister of Finance of 18 December 2006 is hereby repealed. on the definition of model declarations, statements, statements and tax information in force in the field of corporate income tax (Dz. U. Nr 243, pos. 1761 and 2009 Nr 224, pos. 1798).

§ 4. This Regulation shall enter into force on 1 January 2012.

Minister of Finance: wz. Mr Kotecki

¹⁾ The Minister of Finance directs the government administration-public finances, pursuant to § 1 paragraph. 2 point 2 of the Regulation of the Prime Minister of 18 November 2011 on the detailed scope of the action of the Minister of Finance (Dz. U. Nr. 248, pos. 1481).

²⁾ Amendments to the text of the single law have been announced in the Dz. U. of 2011 r. No. 102, pos. 585, No. 106, pos. 622, Nr 134, pos. 781, Nr 178, pos. 1059, Nr 205, poz. 1202 and No 234, pos. 1389 and 1391.

Annex 1. [ CIT-6R]

Annexes to the Regulation of the Minister of Finance
of 25 November 2011 (pos. 1575)

Annex No 1

CIT-6R

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