Key Benefits:
REGULATION
MINISTER OF FINANCE 1)
of 24 December 2002
on tax information
On the basis of art. 82 § 6, art. 82a § 2 and art. 85 of the Act of 29 August 1997. -Tax Ordinance (Dz. U. 2012 r. items 749, of late. (d) the following shall be managed:
§ 1. 1. The regulation shall specify:
1) a group of entities obliged to submit information on civil-law agreements or the scope of the labour law, the scope of the data contained in this information, and the detailed rules and the timing and mode of their preparation and transmission;
2) cases in which tax information on contracts concluded with non-residents is submitted, the scope of such information and detailed rules, time and mode of preparation and transmission;
3) the bodies of government and self-government administration required to transfer tax information without a call by the tax authority, the scope of this information, as well as the mode of their preparation and the deadlines for transmission;
4) the scope of information on the remuneration for the services provided (work performed) to legal persons, entities without legal personality, and natural persons carrying out the economic activities paid by the non-resident entity to persons the physical non-residents providing these services (performing work), detailed rules, time-limits and the mode of drawing up the information.
2. Whenever there is a regulation in the regulation, it shall be understood by the Law of 29 August 1997. -Tax Ordinance.
§ 2. 1. At the written request of the tax authority information about the contained contracts referred to in art. 82 § 1 point 1 of the Act, shall be drawn up and transmitted by:
1) legal persons and organizational units without legal personality, if the sum of the receivables or the sum of the obligations resulting from such agreements concluded in the tax year with the same entity exceeded the equivalent of 10 000 euro-in such a case the obligation to draw up information relates to all contracts entered into with that entity irrespective of the value of the receivables or obligations resulting from the individual contracts;
2. natural persons engaged in an economic activity and obliged to maintain the tax books if:
(a) the value of the claim or the obligation arising from a one-off contract has exceeded the equivalent of EUR 3000, in which case the obligation to draw up the information shall refer to that contract,
(b) the sum of the receivables or the sum of the obligations resulting from such agreements entered into in the tax year with the same entity exceeded the equivalent of EUR 10 000-in such a case the obligation to draw up the information shall apply to all contracts concluded with that the entity, irrespective of the value of the receivables or liabilities resulting from the individual contracts.
2. The information referred to in paragraph. 1, shall be drawn up for the periods indicated in the request of the Head of the Tax Office and shall transmit within 30 days from the date of service of the request.
3. The model of the information referred to in paragraph. 1, specifies Annex 1 to the Regulation.
§ 3. 1. Information about the agreements referred to in art. 82 § 1 point 2 of the Act, shall be drawn up and transmitted if:
1. one of the parties to that agreement, directly or indirectly, takes part in the management or control of the other party of the contract or holds a participation in its capital entitling to at least 5% of all voting rights or
2. another entity which is not a party to the contract shall at the same time take part, directly or indirectly, in the management or control of the entities which are party to the contract or hold shares in the capital of those entities entitling, in each of them, to at least 5% all voting rights, or
3) a non-resident, being a party to the contract, holds on the territory of the Republic of Poland a company, branch or representation within the meaning of separate provisions
-and if the entity required to draw up and communicate the information knew or may have known, with due diligence, of the fact that such shares were held, or of the non-resident of the undertaking, of the branch or representation in the territory of the Republic of Poland.
2. In the cases referred to in paragraph. 1:
1. points 1 and 2-the information shall take into account the contracts which have been concluded in the tax year with the same non-resident and the sum of the receivables or the sum of the liabilities resulting from such contracts has exceeded the equivalent of EUR 300 000;
2. point 3-the information shall take into account contracts where the one-off value of receivables or liabilities has exceeded the equivalent of EUR 5000.
3. The information referred to in paragraph. 1, shall be drawn up in respect of the fiscal year and shall be sent to the Head of the tax office with the competent authority in respect of the address of the place of establishment or the place of residence of the compiling entity within three months of the end of the tax year.
4. The model of the information referred to in paragraph. 1, specifies Annex 2 to the Regulation.
§ 3a. Referred to in § 2 (2) 1 and § 3 (3) 2 of the limits expressed in euro shall be converted into the Polish currency at the average rate announced by the National Bank of Poland, as at 31 December of the year preceding the tax year in which the agreement was concluded.
§ 4. 1. In the information referred to in paragraphs 2 and 3, the value of receivables or liabilities resulting from the following shall be taken into account:
1) of contracts drawn up in writing or
2) from the issued or received invoices or accounts confirming the conclusion of the contract, if the contract does not specify the value of the receivables or obligations or the contract does not have a written form.
2. The specific values of the obligations or claims referred to in paragraph 2. 1, expressed in foreign currency converted into the Polish currency at the average rate announced by the National Bank of Poland, at 31 December of the year preceding the tax year, in which:
1) the contract has been concluded or
2. invoices or accounts proving the conclusion of the contract were issued.
3. The obligation referred to in paragraphs 2 and 3 shall not apply to contracts:
1) contained in the mode of public procurement rules;
2) credit or loans concluded by banks and government agencies with the persons mentioned in § 2 paragraph 1;
3) covered, in accordance with separate regulations, state secrets or banking;
4) relating to meeting the collective needs of local communities, in particular with municipal services.
§ 5. 1. The bodies of the registrants of vehicles shall be obliged, without a call by the tax authority competent in matters of tax on transport means, for free of charge drawing up and giving monthly information on registered and unregistered vehicles referred to in the rules on taxes and local charges, to the tax authority competent due to the place of residence or the address of the vehicle purchaser's registered office, by the 15th day of the month following the month in which a vehicle has been registered or unregistered.
2. The information referred to in paragraph 1. 1, it shall contain:
1) the name and surname (s) of the (company) vendor and purchaser, their addresses of residence or premises, their registration numbers of the General Electronic System Register System (PESEL) or identification numbers in the national register of entities the national economy REGON and the date on which the vehicle was acquired, registered or unregistered;
2. the type and type of the means of transport, the year of production, the registration number of the vehicle and, as appropriate, the type and type of the means of transport: the permissible laden mass of the vehicle, the vehicle's own mass, the permissible weight of the total vehicle assembly, the number of axles the type of suspension, the pressure on the tractor's saddle, the number of seats in the bus seat, and the impact of the vehicle on the natural environment.
2a. The bodies referred to in paragraph 2. 1, are required, without a call by the tax authority competent in matters of tax on means of transport, for the unpaid preparation and transmission of monthly information on vehicles temporarily withdrawn from the movement and again admitted to the traffic after the withdrawal referred to in the rules on taxes and local charges, to the tax authority responsible for the place of residence or the address of the registered office of the owner or the keeper of the vehicle, within a period of up to 15. on the day of the month following the month in which the vehicle was withdrawn or re-authorised after that withdrawal.
2b. The information referred to in paragraph 1. 2a, it shall contain:
1. the data relating to the means of transport referred to in paragraph 1. 2 point 2;
2) data concerning the owner or holder of the means of transport: name and surname (company), address of residence or establishment, registration number of the Universal Electronic System of Records (PESEL) or identification number in the national the official register of entities of national economy REGON;
3) the date of the temporary withdrawal of the vehicle from the movement or the date of the readmission of the vehicle to the movement after this withdrawal
3. The bodies referred to in paragraph. 1, are required, without notice, for free of charge drawing up and giving monthly information on registered vehicles, within the meaning of the traffic regulations, to the Head of the Tax Office competent for the place of residence or the address of the vehicle purchaser's registered office, by the 15th day of the month following the month in which the vehicle was registered.
4. The information referred to in paragraph 1. 3, it shall contain:
1) the name and surname (s) of the (company) vendor and purchaser, their addresses of residence or premises, their registration numbers of the General Electronic System Register System (PESEL) or identification numbers in the national register of entities the national economy REGON and the date of acquisition and registration of the vehicle;
2) the brand, type and model, year of production, registration number, VIN identification number or bodywork number (chassis) and engine capacity of the vehicle.
§ 6. 1. The organs of the architectural and construction administration shall be obliged, without calling the tax authority competent in matters of property tax, to free of charge information, in the form of copies issued by those authorities of the decision on:
1) the construction permit;
2) permission to change the use of the building object or its parts.
2. The bodies of the construction supervision shall be obliged, without notice of the tax authority competent in matters of property tax, to the gratuitous communication of information, in the form of copies respectively issued by those authorities of the decisions or copies received Notifications of:
1) the permission to use the building object or its parts;
2) the exclusion of all or part of the construction object from use;
3) demolition of the building object;
4) completion of construction, for which no objection has been reported.
3. The information referred to in paragraph. 1 and 2, shall be transferred to the tax authority responsible for the location of the construction site, by the 15th day of the month following the month in which the decision issued became the final decision or the time limit for the statement of objection has expired.
§ 7. 1. The information referred to in art. 82a § 1 of the Act, should contain:
(1) identifying information: the entity providing information, the non-resident and the person paying the remuneration to the non-resident;
2) the date of commencment of the provision of services (performing work) by the non-resident in the country and the estimated time of stay;
3) information on the payment of remuneration: the estimated amount, type, form and timing of payment of the remuneration.
2. The provisions of the paragraph. Points 2 and 3 shall apply to the extent that the entity that is required to draw up and communicate information with due diligence has, or may have been, possessed of such information.
3. The information shall be sent to the chief of the tax office competent for the taxation of non-residents who are natural persons, within the period up to the end of the month following the month in which the non-resident began providing the services (performance of the work).
4. The model of the information referred to in paragraph 1. 1, specifies Annex 3 to the Regulation.
§ 8. 1. The payers and incendants who deduce their remuneration for the timely payment of taxes shall be obliged to send information to the chief of the tax office, to whom, in accordance with the separate provisions, transfer the collected taxes.
2. The information referred to in paragraph 1. 1, it shall contain:
1) the identifying data of the payer or the inerent;
2) the amount of taxes collected;
3) the amount of taxes paid;
4) the amount of salary deducted.
3. The information shall be sent without notice, within the time limits specified for the submission of the declaration, on the basis of which the payers or incash shall settle the collected taxes, and if they are not required to submit those declarations-within the time limit to be specified for the submission of the information on the taxes collected or the advance tax.
4. The provision of the paragraph. 1 shall not apply if, in declarations or information, which are submitted by payers or incents on the basis of separate provisions, the payer will replace the information on the paid remuneration in the box " explanation of the difference between the amount collected tax and the amount of tax paid " or in another box, which is intended to include information on the remuneration collected.
§ 9. This Regulation shall enter into force on 1 January 2003. 2)
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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) The scope of matters governed by this Regulation was regulated by the Regulation of the Minister of Finance of 4 May 2001. on the implementation of certain provisions of the Act-Tax Ordynacja (Dz. U. Nr 40, pos. 463), which in this respect ceased to apply on the date of entry into force of this Regulation.
Annex 1. [ ORD-TK]
Annexes to the 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 No 3
ORD-W1 [ 3]
[ 1] Annex No 1 as set out by § 1 of the Regulation of the Minister of Finance dated 18 December 2015 amending the Regulation on tax information (Journal of Laws pos. 2209). The amendment came into force on 1 January 2016.
[ 2] Annex No 2 as set out by § 1 of the Regulation of the Minister of Finance dated 18 December 2015. amending the Regulation on tax information (Journal of Laws pos. 2209). The amendment came into force on 1 January 2016.
[ 3] Annex No 3 as set out by § 1 of the Regulation of the Minister of Finance dated 18 December 2015 amending the Regulation on tax information (Journal of Laws pos. 2209). The amendment came into force on 1 January 2016.
