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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On the basis of article. 28A of the Act of February 15, 1992 on income tax from legal persons (Journal of laws of 2011 No. 74, item. 397, as amended. 2)) are managed as follows: § 1. Specifies the pattern: 1) a declaration of the amount withheld by the payer the flat-rate income tax from legal persons, income (revenue) achieved by the taxable person established or the Management Board on the territory of the Republic of Poland (CIT-6R), annex 1 to the regulation;

2) a declaration of the amount of income tax on income from share in the profits of legal persons (CIT-6AR), annex 2 to the regulation;

3) Declaration of the amount of revenue for the export of cargo and passengers accepted for carriage in the Polish port, obtained by a foreign enterprise merchant shipping from foreign principals (CIT-9R), forming annex 3 to Regulation;

4) a declaration of the amount withheld by the payer the flat-rate income tax from legal persons, income (revenue) achieved by taxable persons not established or of the Board of the territory of the Republic of Poland (CIT-9 of), annex 4 to Regulation;

5) a declaration of the amount of income tax on income from dividends and other income from share in the profits of legal persons, spent for purposes other than those listed in the Declaration of the CIT-5 or the Declaration of the CIT-6AR (CIT-11R), annex 5 to the regulation;

6) testimony of the amount derived income (suffered) by a taxable corporate income tax (CIT-8), annex 6 to the regulation;

7) testimony of the amount derived income (suffered losses) for tax capital group-the taxpayer's income tax of legal persons (CIT-8A), which is the annex 7 to Regulation;

8) testimony of the amount derived income (suffered losses) for tax capital group-the taxpayer's income tax of legal persons (CIT-8B), annex 8 to Regulation;

9), claims the taxpayer about the purpose of the income from dividends or other income from share in the profits of legal persons (CIT-5), which is the annex 9 to Regulation;

10) information about deductions from income and tax and income free and exempt from tax (CIT-8), which is the annex 10 to the regulation;

11) information the taxpayer's income tax from legal persons received/transmitted the donation (CIT-D), annex 11 to Regulation;

12) information on the income tax withheld from income from dividends and other income from share in the profits of legal persons (CIT-7), annex 12 to the regulation;

13) information on the amount of revenue (income) obtained by the taxpayers income tax of legal entities not established or of the Board of Directors on the territory of the Republic of Poland (IFT-2/IFT-2R), Appendix 13 to regulation.

§ 2. 1. the Models annexed to Regulation shall apply to the achieved income (loss) from 1 January 2011.

2. Payers and taxpayers whose tax year is different than the calendar and began before January 1, 2011, and ends after that date, to the achieved incomes (losses) in the tax year applying the model forms as set out by regulation.

3. The provisions of paragraph 1. 1 shall not apply to the Declaration, evidence, statements and tax information submitted before the entry into force of the regulation on the forms.

§ 3. Repealed the Ordinance of the Minister of Finance of 18 December 2006 on the determination of patterns, the testimony of the declarations, statements and tax information applicable income tax from legal persons (Journal of laws No. 243, item 1761 and 2009 # 224, poz. 1798).

§ 4. The regulation shall enter into force on 1 January 2012.



Minister of Finance: wz. L. Wright 1) Finance Minister heads the Government Department-public finances, based on § 1 paragraph 1. 2 paragraph 2 of the regulation President of the Council of Ministers of 18 November 2011 on the detailed scope of the Minister of Finance (OJ No 248, item 1481).

2) Changes the consolidated text of the said Act were announced in the journal of laws of 2011. No 102, item. 585, no. 106, item. 622, # 134, item. 781, no. 178, poz. 1059, # 205, item. 1202 and # 234, poz. 1389 and 1391.

Annex 1. [CIT-6R]

The annexes to regulation of the Minister of Finance dated 25 November 2011 (1575) Annex # 1 CIT-6R annex 2. [CIT-6AR]

Annex No 2 CIT-6AR annex 3. [CIT-9R]

Annex # 3 CIT-9R annex 4. [CIT-9 of]

Annex # 4 CIT-9 of annex 5. [CIT-11R]

Appendix 5 CIT-11R annex 6. [CIT-8]

Annex No. 6 CIT-8 Annex 7. [CIT-8A]

Annex No. 7 CIT-8A Attachment 8. [CIT-8B]

Annex No. 8 CIT-8B Annex 9. [CIT-5]

Annex No. 9 CIT-5 Annex 10. [CIT-8/O]

Annex No. 10 CIT-8/Annex 11. [CIT-D]

Annex No. 11 CIT-D annex 12. [CIT-7]

Annex No. 12 CIT-7 Annex 13. [IFT-2/IFT-2R]

Annex No. 13 IFT-2/IFT-2R

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