Regulation Of The Minister Of Finance Dated November 12, 2013, In Determining Patterns Of Testimony, Statements And Tax Information In Force For The Flat-Rate Income Tax On Certain Income Obtained By Natural Persons

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 12 listopada 2013 r. w sprawie określenia wzorów zeznania, deklaracji i informacji podatkowych obowiązujących w zakresie zryczałtowanego podatku dochodowego od niektórych przychodów osiąganych przez osoby fizyczne

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REGULATION
MINISTER OF FINANCE ¹⁾

of 12 November 2013

concerning the definition of the models of testimony, declarations and tax information in force on the flat-rate income tax on certain income obtained by natural persons

On the basis of art. 52 par. 3 points 2 and 4 of the Act of 20 November 1998. with a flat-rate income tax on certain income generated by natural persons (Dz. U. No 144, pos. 930, of late. 1. ²⁾) The following shall be managed:

§ 1. 1. The patterns are:

1) a statement of the amount of the income received, the amount of deductions made and the lump-sum due on the evidenced income (PIT-28), which is Annex No 1 to the Regulation;

2) the declaration of the amount of the contribution to health insurance, paid and deducted from the tax card during the individual months of the tax year (PIT-16A), which is Annex 2 to the Regulation;

3) a declaration of the amount of the contribution to the health insurance, paid and deducted from the flat-rate income tax on the income of the clergy in the individual quarters of the tax year (PIT-19A), which is Annex 3 to the Regulation.

2. The formulae shall be:

1. information on the taxable income of a taxable person from the activities of his own name and from the rental, sublease, lease, sublease or other contract of a similar nature (PIT-28/A), which is Annex No 4 to the Regulation,

2. information on the taxable income of a taxable person in the form of a company (companies) of natural persons (PIT-28/B), constituting Annex No 5 to the Regulation,

(3) information on deductions from income (income) and tax in the tax year (PIT/O), which is set out in Annex No 6 to the Regulation,

4) information on the deduction of housing expenditure in the tax year (PIT/D), which is Annex No 7 to the Regulation

-the annexes to the testimony of the amount of the income received, the amount of the deductions made and the lump sum due on the evidenced income (PIT-28).

§ 2. (1) The specimens referred to in the Annexes to the Regulation shall apply to the revenue obtained from 1 January 2013. and the deductions made since that date.

2. The provision of the paragraph. 1 shall not apply if, before the date of entry into force of the Regulation, the statements, declarations and information on the revenue achieved, the deductions made and the lump-sum collected have been deposited on the existing forms. In such a case, it shall be considered as valid application of the model forms applicable before the date of entry into force of the Regulation

§ 3. The Regulation of the Minister of Finance of 24 November 2011 is hereby repealed. on the definition of patterns of testimony, declarations and tax information in force on the lump-sum income tax on certain income generated by natural persons (Dz. U. Nr. 259, pos. 1552).

§ 4. The Regulation shall enter into force after 14 days from the date of the announcement.

Minister of Finance: wz. J. Cichoń

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 amendments to the said Act were announced in Dz. U. 2000 r. Nr 104, pos. 1104 and No. 122, pos. 1324, 2001 No. 74, item. 784, Nr. 88, pos. 961, Nr 125, poz. 1363 and 1369 and Nr 134, pos. 1509, 2002 No. 141, pos. 1183, No. 169, pos. 1384, Nr 172, pos. 1412 and No. 200, pos. 1679, 2003 Nr 45, poz. 391, Nr 96, poz. 874, Nr 135, poz. 1268, Nr 137, poz. 1302 i Nr 202, poz. 1958, 2004 No. 210, item. 2135 i No 263, pos. 2619, 2005 Nr 143, pos. 1199, No 164, pos. 1366 i Nr 169, poz. 1420, of 2006 Nr 183, pos. 1353 and No. 217, pos. 1588, 2008 No. 141, pos. 888, Nr 143, poz. 894 i Nr 209, poz. 1316, of 2009 Nr 157, poz. 1241 and No. 201, pos. 1541, of 2010. No 3, pos. 13, Nr 28, poz. 146, Nr 75, poz. 473, No. 219, pos. 1442 i Nr 226, poz. 1478, of 2011 No. 106, pos. 622 and No. 131, pos. 764 and 2012 items 1529 and 1540.

Annex 1. [ PIT-28]

Annexes to the Regulation of the Minister of Finance
of 12 November 2013 (pos. 1358)

Annex No 1

PIT-28

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