Key Benefits:
ACT
of 30 October 2002
o forestry tax
Article 1. [ Subject of taxation] 1. Forest tax shall be governed by the forest law, with the exception of forests seized for the pursuit of other economic activities than forestry activities.
2. The forest within the meaning of the Act are forest land classified in the land and buildings filings as forests.
3. For forestry activities, within the meaning of the Act, shall be considered the activity of owners, holders or forest managers in the scope of the design, conservation and management of the forest, the maintenance and expansion of forest resources and crops, the management of the zwierzyna, procurement, except for the buying-in of wood, resin, Christmas trees, carpines, bark, needles, wildlife and foetal crops, as well as the sale of these products in an uninterrupted state.
Article 2. [ Taxpayers of forest tax] 1. The subs of the forest tax, subject to the paragraph. 2, are natural persons, legal persons, organizational units, including companies, not having legal personality, being:
1) the owners of the forests, subject to the paragraph. 3;
2. self-possessed forest-holders;
3) forest-forest users;
4) the forest-holders, owned by the State Treasury or local government units.
2. Tax obligation in the field of forest tax on forests remaining in the management of the State Forestry of Forest State Forests, hereinafter referred to as the "State Forests", and of the Agricultural Property Resource of the State Treasury, not covered by the the tax obligation on the basis of the paragraph. 1 point 4, pregnancy according to organizational units Agricultural Real Estate Agency [ 1] and the State Forests.
3. If the forest is in possession of a spontaneous, tax obligation in respect of the forest tax on the sponge of the sponge.
4. If the forest is co-owned or held by two or more entities, then it constitutes a separate subject of taxation of the forestry tax and the obligation to tax the pregnancy jointly and severally on all the co-owners or holders.
Article 3. [ Taxable basis for forestry tax] The basis of the forest tax treatment shall be the area of the forest, expressed in hectares, resulting from the land and buildings records.
Article 4. [ Tax Rate] 1. The forest tax rate from 1 ha, for the fiscal year is, subject to the paragraph. 3, cash equivalent 0,220 m 3 wood, calculated on the basis of the average selling price of wood obtained by the superforestry for the first three quarters of the year preceding the tax year.
2. To the price referred to in paragraph. 1, the amount of tax on goods and services shall not be included.
3. [ 2] For forests falling within nature reserves and national parks, the rate of forest tax referred to in paragraph 1 shall be applied. 1, shall be reduced by 50%.
4. The average selling price of the timber referred to in paragraph 4. 1, shall be determined on the basis of the message of the President of the Central Statistical Office, announced in the Official Journal of the Republic of Poland "Monitor Polski" within 20 days after the expiration of the third quarter.
5. The municipal council may reduce the amount constituting the average selling price of the wood referred to in the paragraph. 4, adopted as a basis for the calculation of the forest tax in the area of the municipality.
Article 5. [ Rise and expiration of tax liability] 1. The tax obligation on forest tax shall arise from the first day of the month following the month in which the circumstances justifying the creation of that obligation arose.
2. The tax obligation shall expire on the last day of the month in which the circumstances justifying the obligation ceased to exist.
3. If the tax obligation arose or expired during the tax year, the forest tax for that year shall be determined in proportion to the number of months in which there was an obligation.
4. If, during the tax year, the forest has been occupied for the pursuit of economic activities other than forestry activities or after the cessation of the activities of the forest, forestry activities have been restored or, for other reasons, its area has changed reduction or increase, the amount of forest tax due shall be reduced or increased, starting from the first day of the month following that in which the change occurred.
Article 6. [ Tax Authority] 1. The tax authorities competent in matters of forest tax are the mayor (mayor, president of the city).
2. Natural persons, subject to the paragraph. 7, shall be required to submit to the tax authority, due to the place where the forest is located, information on the forests, drawn up on forms according to the prescribed formula, within 14 days from the date on which the circumstances justifying the formation of the forest are established, or the expiry of the forestry obligation, or the existence of the amendments referred to in Article 5 par. 4.
3. Forestry tax for the fiscal year from individuals, subject to the paragraph. 7, determine, by decision, the tax authority competent due to the location of the forest. The tax is payable in proportional instalations up to the duration of the tax liability, by the dates until 15 March, 15 May, 15 September and 15 November of the tax year.
3a. [ 3] The procedure shall not be initiated and the proceedings initiated shall not be initiated if the tax liability for the fiscal year in question does not exceed, as at 1 January of the tax year, the lowest cost of delivery on the domestic market of the consignment. recommended for confirmation of receipt by the designated operator within the meaning of the Act of 23 November 2012. -Postal law (Dz. U. Entry 1529). In that case, the decision to die shall be left in the file and the authority shall be bound by it at the time of issue. To change the decision of the deceased procedure of the article. 254 of the Act of 29 August 1997. -Tax Ordinance (Dz. U. of 2015 items 613, 699 and 978) shall apply mutatis mutandis.
(4) If, during the tax year, there has been an expiry of the tax obligation on forest tax or the changes referred to in the Article have been made, 5 par. 4, the tax authority shall amend the decision under which this tax has been fixed.
5. Legal persons, organizational units, including companies, not having legal personality, organizational units of the State Forests, as well as organizational units Agricultural Real Estate Agency [ 4] are required:
1) to submit, by 15 January, the tax authority competent due to the place of the forest location, the declarations on forest tax for a given tax year, drawn up on the form according to the prescribed formula, and if the tax obligation arose after that date, within 14 days of the occurrence of the circumstances justifying the creation of this obligation;
(2) amend the declarations accordingly, in the event of the existence of the amendments referred to in Article 4 (2). 5 par. 4, within 14 days from the date of the change;
3) pay in instal-rate instalations to the duration of the tax obligation calculated in the declaration of the forest tax on the account of the budget of the competent municipality, for the individual months, by the day of the 15th of each month.
6. The obligation to submit information on forests and the declaration on the forestry tax referred to in paragraph 1. 2 and 5 point 1, also applies to taxpayers benefiting from the exemptions under the provisions of the Act.
7. If the forest is co-owned or held by natural persons and legal persons, organizational units, including companies, without legal personality, the natural persons shall submit a declaration for the forestry tax and pay the tax the rules of the legal person in force.
7a. [ 5] Where the amount of tax does not exceed 100 PLN, the tax shall be payable once at the time of payment of the first instalment.
8. The municipal council, by way of a resolution, may order the collection of forest tax from the persons mentioned in the mouth. 2 by way of an insinuation and appoint an incassation and determine the amount of the remuneration for the inkaso.
9. The municipal council shall specify, by way of a resolution, the models of the forms referred to in paragraph. 2 and 5 (1). The forms will include the data on the subject and subject of taxation necessary for the dimension and collection of the forestry tax.
10. The municipal council may specify, by way of resolutions, conditions and mode for the submission of information on forests and the declaration on forest tax by means of electronic communication, in particular:
1) their electronic format and the layout of information and links between them in accordance with the regulations on the informatization of the activities of entities performing public tasks;
2. the manner in which they are sent by means of electronic means of communication;
3) the types of electronic signature to which they should be affixed.
11. The municipal council in the resolution referred to in the paragraph. 10, shall take into account in particular:
1) the scope of the data contained in the patterns of the specified resolution of the municipal council on the patterns of information about forests and the declaration on forest tax and the need to provide them with an electronic signature;
2) the need to ensure the safety, reliability and undeniability of the data contained in the information about forests and forest tax declarations and the need to protect them from unauthorised access;
3) the limits of the amount of the tax liability, the amount of overpayment or the tax refund resulting from the declaration on the forest tax, and the requirements for particular types of electronic signatures specified in the regulations on electronic signature, in In particular, verification of electronic signature and time-marking.
12. The certification by the tax authority of the submission of information about forests or the declaration on forest tax by means of electronic communication shall be carried out in accordance with the regulations on computerisation of the activities of entities performing public tasks.
Article 6a. [ Cumulative cash commitment] [ 6] 1. Natural persons who are subject to tax obligations in respect of the forest tax and, at the same time, in respect of property tax or agricultural tax on taxable items situated in the same commune, the amount of the tax payable the tax liability levied in the form of the total monetary obligation shall be determined by the tax authority in a single decision (the payment order). The provisions of Article 4 6 para. 3a and 7a shall apply mutatis mutandis.
2. The total pecuniary obligation receivable from the taxable items of co-ownership or held by two or more natural persons shall be determined in a separate decision (the payment order), which shall be issued on any of the Co-owners or holders.
Article 7. [ Tax Exemptions] 1. Fighting against forest tax:
1) forests with trees in the age of up to 40 years;
2) forests inscribed individually in the register of monuments;
3) ecological grassland.
2. The following shall also be exempt from forest tax:
(1) HEIs;
(2) public and non-public organisational units covered by the education system and their bodies, in the area of forests seized for educational activities;
3) scientific institutes and auxiliary scientific units of the Polish Academy of Sciences;
4. presenters of sheltered work establishments fulfilling the condition referred to in art. 28 para. 1 point 1 lit. b of the Act of 27 August 1997. about professional and social rehabilitation and employment of people with disabilities (Dz. U. of 2011 r. Nr 127, pos. 721, of late. zm.), or occupational activity establishments in the areas of forests listed in the decision on the granting of the status of a protected work plant or a plant of occupational activity or reported voiding-seized on the running of this plant, excluding forests, which are in the possession of a subsidiary of non-performing sheltered establishments fulfilling the condition referred to in Article 4 (1) of the Regulation. 28 para. 1 point 1 lit. b of the Act of 27 August 1997. of professional and social rehabilitation and employment of disabled persons or establishments of professional activity;
5) research institutes;
6) entrepreneurs with a status of research and development centre obtained under the rules laid down in the rules on certain forms of promotion of innovative activities, in relation to the subject of taxation seized for the purposes of conducted research and works development.
3. The municipal council, by way of a resolution, may introduce other exemptions than those referred to in the paragraph. 1, taking into account the provisions on public aid.
4. In respect of the exemption from the forestry tax referred to in paragraph 1, the following shall be added: 2 point 6, units of local government are entitled to the return of lost income from the State budget.
5. The Minister responsible for public finance shall determine, by way of regulation, the rules and procedures for the recovery of the lost revenue referred to in paragraph 1. 4, guided by the need to safeguard the budgets of the municipalities before the loss of income.
6. [ 7] Exemption from the forestry tax referred to in paragraph 1. Article 2 (6), constitutes aid de minimis As referred to in Commission Regulation (EU) No 1407/2013 of 18 December 2013. on the application of Article 107 and 108 of the Treaty on the Functioning of the European Union for assistance de minimis (Dz. Urz. EU L 352, 24.12.2013, p. 1).
Article 8. (bypassed).
Article 9. (bypassed).
Article 10. (repealed).
Article 11. (bypassed).
Article 12. (bypassed).
Article 13. [ Entry into force] The Act shall enter into force on 1 January 2003, with the exception of Article 1. 6 para. 9, which shall enter into force on the day of the announcement.
[ 1] Article 2 (1) 2 in the version set by the Article. 26 point 1 of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
[ 2] Article 4 (1) 3 in the version set by the Article. 26 point 2 of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
[ 3] Article 6 (1) 3a added by art. 26 point 3 (a) a) of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
[ 4] Article 6 (1) 5 in the version set by the Article. 26 point 1 of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
[ 5] Article 6 (1) 7a added by art. 26 point 3 (a) b) of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
[ 6] Article 6a added by Article 26 point 4 of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
[ 7] Article 7 (1) 6 in the version set by the Article 26 item 5 of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
