Regulation Of The Minister Of Finance Of December 24, 2002 On The Tax Information

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 24 grudnia 2002 r. w sprawie informacji podatkowych

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.
On the basis of article. 82 section 6, art. 82A § 2 and art. 85 the Act of 29 August 1997 – tax (Dz.u. of 2012.749, as amended) are managed as follows: § 1. 1. The regulation defines: 1) groups of operators obowiązanych for information on contracts for civil law or labour law, the scope of the data that is contained in this information, as well as the detailed rules for and the term and mode of their preparation and transfer;

2) cases in which the applications are tax information on contracts concluded with non-residents, the scope of the information and the detailed rules, timing and mode of their preparation and transfer;

3) the authorities of the Government and local administration obliged to transmit tax information without request by the tax authority, the scope of such information, as well as the mode of their preparation and deadlines;

4) the scope of the information about the remuneration for services rendered (work) for legal persons, unincorporated entities and individuals entrepreneurs paid by an entity which is a non-resident natural persons who are non-residents who provide these services (performing the work), the detailed rules for, the term and mode for information.

2. Whenever the regulation reference is made to "the Act" means the Act of 29 August 1997-tax.

§ 2. 1. on the written request of the tax authority and contractual information, as referred to in article. 82 section 1 of the Act, shall be drawn up and submitted by: 1) legal persons or organizational units without legal personality, if the sum of the charges or the sum of the obligations resulting from such contracts in the fiscal year from the same entity exceeded the equivalent of 10 000 euros-in this case the obligation to draw up the information applies to all agreements concluded with the operator regardless of the value of claims or liabilities arising from the individual contracts;

2) natural persons established and required to carry out tax books, if: (a)) the value of the receivables or liabilities resulting from a one-time contract exceeded the equivalent of 3000 euro – in this case the obligation to draw up information applies to this agreement, (b)) the sum of the charges or the sum of the obligations resulting from such contracts in the fiscal year from the same entity exceeded the equivalent of 10 000 euros-in this case the obligation to draw up the information applies to all agreements concluded with the operator regardless of the value of claims or liabilities arising from the individual contracts.

2. The information referred to in paragraph 1. 1, shall be drawn up for the periods indicated in the request the Director of the tax office and passes within 30 days from the date of delivery of the request.

3. the information referred to in paragraph 1. 1, set out in the annex 1 to the regulation.

§ 3. 1. Information about the agreements referred to in article 1. 82 § 1 point 2 of the Act, shall be drawn up and shall, if: 1) one of the parties to the agreement, directly or indirectly, involved in the management or control of the other Contracting Party or has participated in its capital to at least 5% of all voting rights or 2) another entity, which is not a party to the contract, at the same time, participates directly or indirectly in the management or control of entities that are parties to the agreement or holds shares in equity of these entities eligible in all of them, to at least 5% of all voting rights, or 3) a non-resident, who is a party to the agreement has on the territory of the Republic of Poland the company, branch or agent within the meaning of the rules-and if the entity is obliged to draw up and communicate the information knew or could know, while maintaining due diligence, the fact of holding such shares or of the fact that the non-resident company, branch or representative offices on the territory of the Republic of Poland.

2. In the cases referred to in paragraph 1. 1:1), points 1 and 2-the information shall take into account the agreement that were included in the tax year with the same non-resident, and the sum of debts or the sum of the obligations resulting from these agreements exceeded the equivalent of 300 000 euros;

2) 3 – information, account shall be taken of the agreement, in which the one-time value of receivables or liabilities exceeded the equivalent of 5000 euro.

3. The information referred to in paragraph 1. 1, shall be made for the tax year and be sent to the competent tax office naczelnikowi due to the address of the registered office or place of residence of the reporting entity information, within three months from the end of that tax year.

4. a model for the information referred to in paragraph 1. 1, set out in annex 2 to the regulation.

§ 3a. Referred to in § 2. 1 and § 3. 2 limit values expressed in euro shall be converted into the currency of Poland at the average rate announced by the Polish National Bank, on 31 December of the year preceding the tax year in which the contract.

§ 4. 1. The information referred to in paragraph 2 and 3, account shall be taken of the value of claims or liabilities arising: 1) of contracts drawn up in written form or 2) issued or received invoices or accounts confirming the conclusion of the agreement, if the agreement does not specify the value of the debts or debts or agreement is not in writing.

2. Set out the value of the obligations or duties, as referred to in paragraph 1. 1, expressed in a foreign currency shall be converted into the currency of Poland according to the average exchange rate announced by the Polish National Bank, on 31 December of the year preceding the tax year in which: 1) contract or 2) has been issued an invoice or invoices confirming the conclusion of the agreement.

3. the obligation referred to in § 2 and 3, does not apply to contracts: 1) contained in the rules on public procurement;

2) credit or loans by banks and Government agencies with the persons mentioned in § 2. 1;

3), in accordance with special regulations, State secret or the Bank;

4) related to satisfying collective needs of local communities, in particular with the services.

§ 5. 1. the registration authorities vehicles shall, without request by the tax authority competent in matters of tax on means of transport, to the preparation and transmission of monthly information about registered and opted-out vehicles, referred to in the legislation on taxes and fees to local tax authority competent for the place of residence or address of the registered office of the buyer of the vehicle within the 15 day of the month following the month where the registered or deregistered.

2. The information referred to in paragraph 1. 1, should contain: 1) first and last name or the name of the (company) the vendor and the purchaser, their residence or addresses, their standard numbers Universal Electronic population register (PESEL) or identification numbers in the national registry of journal of economy REGON and the date of purchase, registration or deregistration of the vehicle;

2) the type and the type of means of transport, the year of manufacture, the registration number of the vehicle and according to the type and type of means of transport: permissible laden mass vehicle weight of the vehicle, the permissible laden mass of the combination, the number of axles, axle, the load on saddle tractor, the number of places to sit in the bus and the influence of the vehicle on the environment.

2A. the authorities referred to in paragraph 1. 1, shall, without request by the tax authority competent in matters of tax on means of transport, to the preparation and transmission of monthly information about the vehicles temporarily withdrawn from traffic and then put into circulation after the withdrawal referred to in rules on taxes and local fees, to the tax authority competent for the place of residence or address of the owner or the holder of the vehicle within a period of up to 15. day of the month following the month in which the vehicle has been withdrawn from traffic or again admitted to the movement after the withdrawal.

2B. The information referred to in paragraph 1. 2A, should contain: 1) details of the means of transport referred to in paragraph 1. 2 paragraph 2;

2) data on the owner or holder of the means of transport: name and surname, or name (company), address of residence or registered office, registration number General Electronic system of population register (PESEL) or the identification number in the national register journal of national economy entities REGON;

3) date for temporary withdrawal of the vehicle with the traffic or the date of re-entry vehicle into service after the withdrawal.

3. the authorities referred to in paragraph 1. 1, shall, without notice, to the preparation and transmission of monthly information about registered vehicles within the meaning of the provisions of the road traffic, to the Director of the Tax Office competent for the place of residence or address of the registered office of the buyer of the vehicle, by the 15th day of the month following the month in which the vehicle is registered.

4. The information referred to in paragraph 1. 3, should contain: 1) first and last name or the name of the (company) the vendor and the purchaser, their residence or addresses, their standard numbers Universal Electronic population register (PESEL) or identification numbers in the national registry of the journal economy and acquisition and date of the REGON register;


2) brand, type and model, year of manufacture, the registration number, identification number VIN or chassis number (chassis) and engine size of the vehicle.

§ 6. 1. architectural and administration building are required without request of the tax authority competent in matters of property tax, to provide information, in the form of copies issued by those authorities of the decision: 1) a building permit;

2) licence for a change of use of the work or part thereof.

2. construction supervision Authorities shall, without request of the tax authority competent in matters of property tax, to provide information, in the form of copies, respectively, issued by those authorities of the decision or a copy of the received notifications of: 1) the licence to use the work or part thereof;

2) turn off all or part of the work of the use;

3) demolition of the work;

4) completion, for which no objection.

3. The information referred to in paragraph 1. 1 and 2, shall be transmitted to the tax authority competent for the location of the work, by the 15th day of the month following the month in which the decision has become final or the period for filing opposition.

§ 7. 1. The information referred to in article 1. 82A section 1 of the Act, should include: 1) the identity of the exporter, and the non-resident information: paying nierezydentowi salary;

2) date of commencement of the provision of services (work) by a non-resident in the country and expected length of stay;

3) information about remuneration: the expected height, the nature, form and timing of payment of wages.

2. the provisions of paragraphs 1 and 2. 1 paragraphs 2 and 3 shall apply to the extent that the entity obliged to draw up and pass information, while maintaining due diligence, had or could have such information.

3. The information shall be sent to the naczelnikowi tax applicable to the taxation of non-residents, who are natural persons, by the end of the month following the month in which the non-resident began the provision of services (work).

4. a model for the information referred to in paragraph 1. 1, set out in the annex 3 to this regulation.

§ 8. 1. the paying agents and the meter readers, who deduct their remuneration for the timely payment of taxes, shall be required to transfer information naczelnikowi tax office which, in accordance with special regulations, shall provide the collected taxes.

2. The information referred to in paragraph 1. 1, should contain: 1) the identity of the payer or a meter reader;

2) the amount of the collected taxes;

3) the amount of paid taxes;

4) the amount of the withheld salaries.

3. Information is transmitted without request, within the time limits set for the submission of the Declaration, on the basis of which the payers or the meter readers make the settlement of tax collected, and if they are not required to submit these declarations-within the time limit laid down for submission of information on taxes or tax on tax.

4. The provisions of paragraph 1. 1 shall not apply if the statements or information, which are made by the payers or the meter reader on the basis of separate provisions, the payer will post information about the downloaded remuneration under the "explanation of the difference between the amount of tax withheld and the amount paid up tax" or in another box, which is designed to post information about the download.

§ 9. This Regulation shall enter into force on 1 January 2003.2) 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) the scope of the matters regulated by this regulation was regulated in the regulation of the Minister of Finance of 4 May 2001 on the implementation of certain provisions of the Act-tax (Journal of laws No. 40, p. 463), which in this respect is no longer apply from the date of entry into force of this regulation.

Annex 1. [ORD-TK]

The annexes to regulation of the Minister of Finance of 24 December 2002.

Annex No 1 ORD-TK [1] Annex 2. [ORD-U]

Annex No 2 ORD-U [2] Annex 3. [ORD-W1]

Annex # 3 ORD-W1 [3] [1] Appendix 1 in the version established by section 1 of the regulation of the Minister of Finance of 18 December 2015. amending Regulation on tax information (OJ item 2209). The change came into force January 1, 2016.

[2] Annex 2 in the version established by section 1 of the regulation of the Minister of Finance of 18 December 2015. amending Regulation on tax information (OJ item 2209). The change came into force January 1, 2016.

[3] Annex # 3 is added to be fixed by section 1 of the regulation of the Minister of Finance of 18 December 2015. amending Regulation on tax information (OJ item 2209). The change came into force January 1, 2016.

Related Laws