Key Benefits:
ACT
of 12 January 1991
about taxes and local charges 1)
Chapter 1
General provisions
Article 1. [ Regulatory scope] The Act shall:
1) property tax;
2) [ 1] a tax on transport equipment;
3) (repealed)
4) the fair fee;
5) a local fee;
(5a) health fee;
5b) advertising fee;
6) (repealed)
7) fee on the possession of dogs.
Article 1a. [ Definitions] 1. The terms used in the determination shall mean:
1) building-a building object within the meaning of the provisions of the construction law, which is permanently related to the ground, separated from space by means of the building divisions and has foundations and roof;
2) construction-a construction object within the meaning of the regulations of construction law which is not a building or the object of a small architecture, as well as a construction device within the meaning of construction law related to the building object, which provides the possibility the use of the facility as intended;
3) land, buildings and structures related to the carrying out of economic activities-land, buildings and structures owned by the entrepreneur or other entity conducting business activity, subject to the paragraph. 2a;
(3a) advertising, advertising, advertising, advertising, advertising, advertising, and advertising, on the basis of the provisions of the Act of 27 March 2003. planning and planning of spatial planning (Dz. U. of 2015 items 199, with late-night zm.);
4) business activity-activity referred to in the Act of 2 July 2004. about the freedom of economic activity (Dz. U. of 2015 items 584, as late. zm.), subject to paragraph. 2;
5) the usable area of the building or its part-a surface measured after the internal length of the walls on all floors, except the surface of the staircases and the cranes of the cranes; the floor is also considered to be underground garages, Cellars, suareas and usable attic;
6. agricultural activities-plant and animal production, including seed production, nursery, breeding and reproductive production, vegetable production, ornamental plants, cultivated mushrooms, orchard, breeding and production of material breeding animals, birds and insects, animal production of the industrial type of ferm, and the rearing and breeding of fish;
7. forestry activities-the activities of owners, holders or managers of forests in the area of the design, conservation and management of the forest, the maintenance and expansion of forest resources and crops, the management of creditors, the acquisition-except in the case of buying-in- wood, resin, Christmas trees, carpines, bark, iglivia, zwierzyna and foetuses of the forest, as well as the sale of these products in a continuous state.
2. For an economic activity within the meaning of the Act is not considered to:
(1) agricultural or forestry activities;
2) hiring tourists guestrooms in residential buildings located in rural areas by persons with a fixed location in the municipality located in the area, if the number of rooms intended for rent does not exceed 5;
3) the activities referred to in art. 3 point 4 of the Act of 2 July 2004. about the freedom of economic activity.
2a. The land, buildings and buildings associated with the establishment of an economic activity shall not include:
1) residential buildings and land associated with these buildings;
2) the land referred to in art. 5 par. 1 point 1 lit. b and d;
3) buildings, structures or their parts, for which a decision of the final building supervision authority referred to in art has been issued. 67 par. 1 of the Act of 7 July 1994. -Building law (Dz. U. of 2016 r. items 290), or the decision of the final mining supervisors, on the basis of which the building, the construction or their parts from the use of the building have been permanently excluded.
3. Through the term used in the determination of:
1) agricultural land,
2) forests,
3) non-grassland,
4) ecological grassland,
5) prized and boned land,
6) (repealed)
7. the land under the surface waters standing and the land under the surface waters of the liquid,
8) land under the maritime internal waters
-it is understood that land is classified in the land and buildings records.
Article 1b. [ Ulgi and tax exemptions] 1. Relief and tax exemptions in respect of taxes and local charges granted to churches and religious associations are governed by separate laws.
2. The exemptions from property tax granted for the pursuit of business activity in the special economic zones are governed by the provisions of the Act of 2 October 2003. to amend the Act on Special Economic Zones and certain laws (Dz. U. Entry 1840, with late. zm.).
3. Exemption from the property tax on land and buildings constituting the property intended for the construction of public roads, acquired respectively on the property or on a permanent board of directors:
1) The Treasury and the General Directorate for National Roads and Motorways, delegated to the General Directorate,
2) the appropriate units of local government
-they regulate the provisions of the Act of 10 April 2003. specific rules for the preparation and implementation of investments in the field of public roads (Dz. U. of 2015 items 2031).
Article 1c. [ Authority competent in matters of taxes and charges] The tax authority competent in matters of taxes and levies under this law is the mayor (mayor, president of the city).
Chapter 2
Property Tax
Article 2. [ Subjects subject to property tax] 1. Real estate tax shall be subject to the following immovable property or building facilities:
1) land;
2) buildings or their parts;
3) the structures or their parts related to the establishment of the business.
2. Real estate tax shall not be subject to agricultural or forestry activities, except in the case of business activities.
3. Real estate tax shall also not be subject to:
1) subject to reciprocity-real estate owned by foreign states or international organisations or provided to them for perpetual use, intended for the seat of diplomatic representations, consular posts and other missions benefiting from the privileges and immunities under the laws, agreements or international customs;
2) land under surface waters of the liquid, except for land under the waters of lakes or artificial reservoirs;
2a) land under sea internal waters;
3) real estate or their parts occupied for the needs of bodies of local government units, including municipal offices, district heads, metropolitan union offices and Marshal Offiches;
(4) land seated under road-belts for public roads within the meaning of public road regulations and structures located in them, with the exception of those relating to the operation of an economic activity other than the operation of motorways of payment.
Article 3. [ Real Estate Tax Taxpayers] 1. Real estate tax subatters are natural persons, legal persons, organizational units, including companies without legal personality, being:
1) the owners of the property or construction works, subject to the paragraph. 3;
2) holders of self-existent properties or building objects;
3) users of perpetrative land;
4) holders of real estate or their parts or building facilities or their parts, owned by the State Treasury or local government unit, if the possession:
(a) it results from an agreement concluded with the owner, the Agricultural Property Agency or any other legal title, with the exception of the possession by natural persons of dwellings not constituting separate real estate,
(b) is without a legal title, subject to paragraph. 2.
2. The tax obligation concerning the subject matter of taxation under the Agricultural Property Asset of the State Treasury or in the management of the State Forestry of the Forest State Forests-Pregnancy, respectively, on the Agency's organisational units Agricultural Property and organizational units of the State Forests, actually wielding real estate or building facilities.
3. If the subject of taxation is in the possession of the spontaneous, the tax liability in respect of the property tax on the property shall be subject to the spontaneous possession.
4. If the property or construction object is a co-ownership or is in the possession of two or more entities, it constitutes a separate subject of taxation, and the tax obligation on the property or the construction object of the pregnancy jointly and severally on all co-ownerships or holders, subject to paragraph. 4a and 5.
4a. The principle of liability in solidarity for the tax liability referred to in paragraph 1. 4, does not apply to co-ownership in the fractional parts of the commercial premises-a multi-state garage in a residential building, together with the land constituting a separate object of ownership. In such a situation, the obligation to tax the pregnancy on the co-owners to the extent corresponding to their participation in the ownership. Article Article 6 para. 11 shall not apply.
5. If the property of the premises was extracted, the tax obligation on the property tax on the land and on the part of the building constituting a common property within the meaning of the art. 3 of the Act of 24 June 1994. about the ownership of the premises (Dz. U. of 2015 items 1892) gestation on the owners in terms of their respective share of the property in common.
Article 4. [ Taxable Base] 1. The taxable amount shall be:
1) for land-area;
2) for buildings or parts thereof-usable area;
3) for the structures or their parts related to the pursuit of business activity, subject to the paragraph. 4-6-the value referred to in the income taxes, fixed at 1 January of the tax year, which is the basis for calculating the depreciation for that year, not deducted from depreciation, and in the case of construction entirely depreciated-their value as of 1 January of the year in which the last depreciation was made.
2. The space of the premises or their parts and the part of the floor with a height in the light from 1.40 m to 2.20 m shall be counted in the usable area of the building at 50%, and if the height is less than 1,40 m, the area shall be disregarded.
3. If the tax obligation in respect of property tax on the structures referred to in paragraph In the course of the tax year, the taxable amount is the basis for the calculation of the depreciation for the date of the tax obligation.
4. If the building referred to in paragraph For the purposes of determining the taxable amount, the initial value before the conclusion of the first leasing contract shall be taken into account for the purposes of determining the taxable amount for the purpose of determining the taxable amount. updated and improved improvements, and not minus the initial value repayment.
5. If from the structures or parts thereof referred to in paragraph. Point 3 shall not be amortised-the taxable amount shall be the market value determined by the taxable person as at the date of the tax obligation.
6. If the structures or their parts referred to in paragraph 5, have been improved or according to income tax regulations have been updated the valuation of fixed assets-the taxable amount is their market value determined as at 1 January of the tax year following the year in which the valuation of fixed assets has been improved or updated.
7. If the taxpayer did not specify the value of the structures referred to in the paragraph. 1 point 3 and paragraph 1. 5, or provided a value that does not correspond to the market value, the tax authority of the expert shall, subject to the paragraph. 8, which will determine this value. Where the taxable person did not specify the value of the structures referred to in paragraph 1. 1 point 3 and paragraph 1. 5, or the value determined by the expert is higher at least 33% from the value specified by the taxpayer, the costs of determining the value by the expert shall be borne by the taxpayer.
(8) The tax authority shall appoint an expert from among the asset valuers referred to in the Act of 21 August 1997. with Real Estate Management (Dz. U. of 2015 items 1774 and 1777 and from 2016. items 65).
9. The value of the parts of structures located in a given municipality, in the case of structures situated in the area of two or more communes, shall be determined in proportion to the length of the section of the structure located on the territory of the given municipality.
Article 5. [ Height of property tax rates] 1. The municipal council, by way of a resolution, shall determine the amount of the property tax rates, with the fact that the rates may not exceed annually:
1) from the land:
a) [ 2] connected with the conduct of business activity, regardless of the way of qualifying in the land and building records- $0.62 from 1 m 2 the surface,
b) [ 3] under surface waters standing or surface waters of flowing lakes and artificial reservoirs-4,58 PLN from 1 ha of surface,
c) [ 4] other, including those used to carry out the paid statutory activities of public benefit by public benefit organisations- 0.30 zł from 1 m 2 the surface,
d) non-builders covered by the revitalization area referred to in the Act of 9 October 2015. o Revitalization (Dz. U. Entry 1777), and situated in areas for which the local zoning plan provides for a residential, service or mixed-use development consisting exclusively of these types of buildings, if from day to day the entry into force of this plan for these lands has passed a period of 4 years, and during that time the construction has not been completed in accordance with the provisions of the construction law-3 PLN from 1 m 2 the surface;
2) [ 5] from buildings or parts thereof:
a) dwellings- 0.51 zł from 1 m 2 the usable area,
(b) relating to the pursuit of economic activities and residential buildings or parts thereof seized on the pursuit of economic activities, $17.31 from 1 m 2 the usable area,
(c) commercial activities in the field of marketing of certified seed- $8.06 from 1 m 2 the usable area,
(d) in relation to the provision of health care services within the meaning of the provisions on medical activity occupied by the entities providing these benefits- $4.27 from 1 m 2 the usable area,
(e) other, including those seized for the exercise of the public benefit to be paid by the public benefit organisations. $5,78 from 1 m 2 the usable area;
3) from the building-2% of their value determined on the basis of art. 4 par. 1 point 3 and paragraph. 3-7.
2. In determining the amount of the rates referred to in paragraph. For the purposes of Article 1 (1), the municipal council may differentiate between their respective types of taxable items, taking into account, in particular, the location, type of activity carried out, the type of construction, the purpose and use of the land.
3. In determining the amount of the rates referred to in paragraph. For the purposes of Article 1 (1), the municipal council may differentiate between their respective types of taxable items, taking into account, in particular, the location, use, type of construction, technical condition and age of the buildings.
4. In determining the amounts of the rates referred to in paragraph 1, 1 point 2 (a) b-e and in the mouth. For the purposes of Article 4 (1) (3), the municipal council may differentiate between the rates of duty for different types of taxable items, taking into account in particular
Article 6. [ Rise of tax liability] 1. The tax obligation shall arise from the first day of the month following the month in which the circumstances arose justifying the creation of this obligation.
2. If the circumstance, from which the tax obligation is subject, is the existence of a building or a building or parts thereof, the tax obligation arises from 1 January of the year following the year in which the construction was completed or in which The use of a building or a building or parts thereof has begun before the final finish.
3. If, during the tax year, there has been an event affecting the level of taxation earlier this year, and in particular the change in the use of the subject of taxation or part of it, the tax shall be reduced or increased, starting with on the first day of the month following the month in which the event occurred.
4. The tax obligation shall expire at the end of the month in which the circumstances justifying the obligation have ceased.
5. If the tax obligation arose or has expired during the year, the tax for that year shall be fixed in proportion to the number of months in which there was an obligation.
6. Natural persons, subject to the paragraph. 11, they shall be required to submit to the competent tax authority the information on immovable property and construction works on the form according to the prescribed formula within 14 days of the occurrence of the circumstances justifying the formation or the expiry of the tax liability in respect of the property tax or on the date of the occurrence of the event referred to in paragraph 1. 3.
7. Real estate tax for the fiscal year from natural persons, subject to the paragraph. 11, the tax authority responsible for the place where the taxable items is located shall be determined by decision by the decision. The tax is payable in proportional instalations up to the duration of the tax obligation, by the dates: until 15 March, 15 May, 15 September and 15 November of the tax year.
(8) If, during the course of the fiscal year, the tax liability in respect of the property tax has expired or the event referred to in paragraph has expired, 3, the tax authority shall amend the decision which that tax has been fixed.
8a. No proceedings shall be initiated and the proceedings instituted shall not be initiated if the tax liability for the tax year in question does not exceed, as at 1 January of the tax year, the lowest costs of service in the national market. 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 and from 2015. items 1830). 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, of late. zm.) shall apply mutatis mutandis.
9. Legal persons, organisational units and companies with no legal personality, organisational units of the Agricultural Property Agency, as well as the organizational units of the State Farmers ' Forest State Forests are required:
1. to submit, by 31 January, to the tax authority competent for the place where the taxable items are located, the declaration on the property tax for the tax year in question, drawn up on the form according to the prescribed formula, and where the tax obligation arose after that date, within 14 days from the date on which the circumstances justifying the obligation arose;
(2) as appropriate, correct the declarations in the event of the occurrence of the event referred to in paragraph 1. 3, within 14 days from the date of the occurrence of the event;
3) to pay the calculated tax on the property-without a call-for the account of the competent municipality, in instalations proportional to the duration of the tax obligation, by the date of day 15. Each month, and for January to 31 January.
10. The obligation to submit information about real estate and construction works and the declaration on property tax referred to in the paragraph. 6 and the mouth. Article 9 (1) applies also to taxable persons who benefit from exemptions under the provisions of this Law.
11. If the property or construction object is co-owned or held by natural persons and legal persons, organizational units without legal personality or companies without legal personality, with the exception of the persons forming the housing community, the natural persons shall submit a declaration on the property tax and pay the tax on the rules of the legal person in force.
11a. 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.
12. The municipal council can manage the collection of real estate tax from natural persons by way of incash and appoint the incents and determine the amount of remuneration for the inkaso.
13. The municipal council shall specify, by way of a resolution, the models of the forms referred to in paragraph. 6 and the mouth. 9 point 1; in the forms, the data relating to the entity and the subject of taxation necessary for the dimension and collection of the property tax will be included in the forms.
14. The municipal council may specify, by way of resolutions, conditions and mode for the submission of information on real estate and construction works and the declaration on property 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.
15. The municipal council in the resolution referred to in the paragraph. 14, take into account in particular:
1) the scope of the data contained in the patterns defined by the resolution of the municipal council on the designs of property and construction information designs and declarations on property 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 real estate and construction works and declarations on property tax 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 property tax, as well as the requirements for the particular types of electronic signatures specified in the regulations on electronic signature, in In particular, verification of electronic signature and time-marking.
16. The certificate by the tax authority of the submission of information about real estate and construction works or the declaration on property tax by means of electronic means of communication shall be carried out in accordance with the regulations on the information technology of the activity bodies performing public tasks.
Article 7. [ Entities exempt from property tax] 1. Fighting from property tax:
(1) the structures of railway infrastructure within the meaning of the rail transport regulations and the land seized under them, if:
(a) the infrastructure manager is required to make it available to the licensed railway undertakings or
(b) are intended solely for the transport of persons carried out by a railway undertaking which simultaneously manages that infrastructure without making it available to other carriers, or
(c) make up railway lines with a track gauge of more than 1435 mm;
1a) land, buildings and structures remaining after the liquidation of railway lines or their sections-until the transfer of their property or the right of perpetual usuem-no longer than for 3 years from the first day of the month following the month, in which has become the final decision or the Regulation has entered into force, giving its consent to the liquidation of the lines or their sections, issued in accordance with the procedure laid down in the rail transport rules, with the exception of those engaged in activities other than those of the which is referred to in the rail transport regulations;
2) construction of port infrastructure, infrastructure structures providing access to ports and sea-marinas, and seized on land;
(2a) land which is held by the operator of the port or sea dock, acquired for the development of a port or a naval port, seized for the activities referred to in the statutes of that entity, situated within the limits of ports and harbour maritime, from the first day of the month following that in which the operator has entered into their possession, for a period of not more than five years, except in the case of land occupied by an entity other than that of the port or seagoing operator;
3) buildings, structures and seized on land in the area of the airborne parts of the public service aerodromes;
4. economic buildings or parts thereof:
(a) for forestry or fishing activities,
(b) located on the land of agricultural holdings, for agricultural activities only,
(c) the operation of the special agricultural production departments;
5) land, buildings or their parts occupied solely for the purposes of carrying out statutory activities among children and young people in the field of education, education, science and technology, physical culture and sport, with the exception of those used for the establishment of economic activities, as well as land occupied permanently in the camps and recreation bases of children and young people;
6) land and buildings inscribed individually in the register of monuments, subject to their maintenance and maintenance, in accordance with the provisions on the protection of monuments, except for the part seized on the pursuit of business activities;
7) land and buildings in the rulings of registered museums;
8) located in national parks or nature reserves and serving directly and exclusively the attainment of the objectives of nature conservation:
(a) land situated in the areas covered by the strict, active or landscape protection,
(b) buildings and structures permanently linked to the ground;
8a) owned by the State Treasury:
(a) land under the surface waters of the lakes,
(b) land seized under artificial water reservoirs, with the exception of land transferred to operators other than those referred to in Article 4 (1). 217 of the Act of 18 July 2001. -Water law (Dz. U. of 2015 items 469, 1590, 1642 and 2295 and of 2016. items 352);
(9) the structures of the protective shafts, the land under protective shaft and located in the strains, with the exception of those occupied by other entities than water companies, their compounds and the shafts of the water companies;
10. non-grassland land, organic grassland, fixed and boned land, except in the case of business activities;
11. land constituting the parcels of the members of agricultural production cooperatives who meet one of the following conditions:
(a) have reached the retirement age,
b) are invalids included in I or Group II [ 6] ,
(c) are handicapped with a significant or moderate degree of disability,
(d) are wholly incapable of working in an agricultural holding or unable to live independently;
12) located in the territory of the family garden: land, allotted land and economic facilities with an area of construction up to 35 m 2 and buildings constituting garden infrastructure, within the meaning of the Act of 13 December 2013. about family horticultural gardens (Dz. U. of 2014 items 40 and of 2015 items 528), except in the case of business activities;
(13) buildings and structures occupied by a group of agricultural producers, entered in the register of those groups, used exclusively for the operation of the marketing of products or groups of products manufactured in the holdings of members of the group or in the field of specified in art. 4 par. 2 of the Act of 15 September 2000. about the groups of agricultural producers and their associations and about the change of other laws (Dz. U. Entry 983, with late. zm.), according to its founding act;
14) real estate or parts thereof occupied for the pursuit of unpaid statutory activities of public benefit by public benefit organizations;
15) land and buildings or parts thereof, owned by the municipality, with the exception of those engaged in economic activity or held by other entities in the public finance sector and other entities.
2. From property tax is also released:
(1) HEIs, exemption shall not apply to taxable persons seized on an economic activity;
(2) public and non-public organisational units covered by the education system and operating bodies in the field of real estate which are engaged in educational activities;
3) scientific institutes and auxiliary scientific units of the Polish Academy of Sciences, in relation to the real estate or their parts, which are necessary for the performance of the tasks referred to in art. 2 of the Act of 30 April 2010. o Polish Academy of Sciences (Dz. U. of 2016 r. items 572); the exemption does not apply to taxable items seized on an economic activity;
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. items 721, of late. zm.), or establishments of professional activity in the field of taxation of the declared wojewater, if the declaration was confirmed by a decision on the granting of the status of a protected work or an establishment or a certificate of professional activity or a certificate of -occupied for the operation of that establishment, except in the case of taxable persons held by a subsidiary of non-performing sheltered undertakings fulfilling the condition referred to in Article 4 (1) of Regulation (c) and (c) 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, with the exception of taxable persons seized for economic activities;
(5a) Entrepreneurs with a status of research and development centre under the rules of certain forms of support for innovative activities, in relation to the subject matter of taxation used for the purposes of research and work carried out development.
6) (repealed)
3. The municipal council, by way of a resolution, may introduce other exemptions than those referred to in the paragraph. 1 and in Art. 10 para. 1 of the Act of 2 October 2003. to amend the Act on Special Economic Zones and certain laws.
4. For the exemptions referred to in paragraph 1. 1 point 8 and paragraph 1 2 point 5a, units of local government are entitled from the State budget to reimbursement of lost income for taxable items which are subject to taxation and are not exempted from it on the basis of other provisions of this Act.
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 against the loss of income from the exemptions in fees and taxes.
6. In respect of the exemption referred to in paragraph 1, 1 point 8a, the municipalities shall be entitled to reimbursement of lost income from provincial funds of environmental protection and water management.
6a. The exemption from property tax referred to in paragraph 1. 2 point 5a, 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).
6b. (repealed)
7. The Minister responsible for the environment in agreement with the Minister responsible for public finance shall determine, by means of the Regulation, the detailed rules and the mode of return of the lost revenue referred to in paragraph 1. 6, following the need to secure the municipalities prior to the reduction of the income from the property tax exemption referred to in paragraph 1. 1 point 8a.
Chapter 2a
Real estate tax records
Article 7a. [ Scope of Real Estate Tax Records] 1. For the purposes of the dimension and collection of property tax and agricultural tax and forest tax, the tax authorities shall keep the tax records of the property in the computer system.
2. The tax evasion of immovable property shall contain data on taxable persons and objects of taxation, in particular resulting from information and declarations made by taxable persons on the basis of the provisions of the Act and the Agricultural Tax and Forest Tax Act, data contained in the perpetual accounts, land and building records and other records and records, including those carried out by public administration authorities, and in particular:
1) before the entry into force of the Act;
2) notarial deeds;
3) the records of the decision on the conditions for the construction and development of the site and the decisions of the construction permit issued;
4) the spatial development plan;
5) records kept by the tax offices;
6. Central Register Of Entities-National Taxpayer Records.
3. The Minister responsible for public finance shall determine, by means of a regulation, the rules for keeping the real estate tax records in the IT system, taking into account the provision of interoperability with the records of the land and buildings. In the Regulation, the Minister will determine the scope of the information covered by the records, including in particular the taxpayer's personal data and the data on the subject of taxation.
Chapter 3
Tax on transport
Article 8. [ Subjects subject to tax on transport] The tax on transport taxes shall be subject to:
1. heavy goods vehicles with a maximum permissible weight of over 3,5 tonnes and less than 12 tonnes;
2. heavy goods vehicles with a maximum permissible weight equal to or greater than 12 tonnes;
3. fifth wheel and ballast tractors designed to be used together with a semi-trailer or trailer with a maximum permissible weight of vehicles of 3,5 tonnes and less than 12 tonnes;
4. tractor and ballast tractors designed to be used together with a semi-trailer or a trailer with a maximum permissible weight of a combination of vehicles equal to or greater than 12 tonnes;
5. trailers and semi-trailers, which together with the motor vehicle have a maximum permissible weight of 7 tonnes and less than 12 tonnes, with the exception of those relating exclusively to agricultural activities carried out by the taxable person of the agricultural tax;
6. trailers and semi-trailers which, together with the motor vehicle, have an authorised total weight equal to or more than 12 tonnes, except those relating exclusively to agricultural activities carried out by the taxable person of the agricultural tax;
7) buses.
Article 9. [ Entities charged with a tax obligation in respect of transport tax] 1. The tax obligation in respect of the tax on transport means, subject to the paragraph. 2, pregnancy on natural persons and legal persons who own the means of transport. As the owners are also treated organizational units without legal personality, for which the transport is registered, and holders of transport means registered in the territory of the Republic of Poland as entrusted by a foreign natural or legal person to the Polish entity.
2. If the transport measure is a joint ownership of two or more natural or legal persons, the tax obligation in respect of the tax on the means of transport of the pregnancy shall be jointly and severally on all the co-owners.
3. In the case of the change of the owner of the transport agent registered, the tax obligation of pregnancy on the previous owner by the end of the month in which the transfer took place.
4. The tax obligation referred to in the paragraph. 1 and 2, shall arise from the first day of the month following the month in which the transport measure was registered in the territory of the Republic of Poland, and in case of acquisition of a transport measure registered-from the first day of the month following the month in which the transport was acquired.
4a. The tax obligation referred to in paragraph 1. 1 and 2, also from the first day of the month following the month in which the transport agent has been released again after the expiry of the period for which the decision of the recording authority has been issued with temporary withdrawal of the vehicle in question movement.
4b. Registration of a means of transport means its registration, with the exception of time registration, within the meaning of the provisions on road traffic.
5. The tax obligation referred to in the paragraph. 1 and 2, shall expire at the end of the month in which the transport measure was deregistered or the decision of the registrant's decision to temporarily withdraw the vehicle from the movement, or the end of the month in which the time for which the vehicle was entrusted, has been issued.
6. The entities referred to in paragraph. 1, are required:
1. to submit, by 15 February to the competent tax authority, a declaration on the transport tax for the fiscal year in question, drawn up on the form according to the prescribed formula, and if the tax obligation arose after that date-in the the time limit of 14 days from the date on which the circumstances justifying that obligation arise;
2) to correct the declarations accordingly in the event of the existence of circumstances affecting the rise or expiry of the tax obligation, or change of residence, or residence-within 14 days from the date of the existence of those circumstances;
3) pay the tax on transport resources calculated in the declaration-without a call-for the account of the budget of the competent municipality.
7. The competent authority in matters of tax on means of transport shall be the tax authority in whose territory the place of residence or the place of residence of the taxable person is located and, in the case of a multi-establishment undertaking or of an entity in which the composition of the taxable person is situated, separated organisational units-the tax authority in which the plant or entity holding the transport measures taxable is situated. In the case of co-ownership of the means of transport, the competent authority shall be the tax authority appropriate to the person or business unit which has been entered first in the vehicle registration command.
8. The Minister responsible for public finance shall determine, by means of a regulation, the model declaration accompanied by the annex referred to in paragraph 1. 6, and the detailed scope of the data contained in it, in particular the name or name (company) of the taxpayer, his address of residence or establishment, the tax ID and the data on the subject of taxation, including the type, brand and type of the measure transport, year of production, vehicle registration number, permissible laden mass of the vehicle, weight of the vehicle's own vehicle, permissible laden mass of the vehicle assembly, number of axles, type of suspension, number of seats in the bus seat and influence on Natural environment.
9. The Minister responsible for public finances in agreement with the Minister responsible for IT shall determine, by means of a regulation:
1) how to transfer the declaration to the tax on transport means by means of electronic means of communication,
2) the types of electronic signature to which declarations on the tax on transport equipment should be affixed
-having regard to the need to ensure the security, reliability and undeniability of the data contained in the declarations for the tax on transport resources and the need to protect them from unauthorised access.
10. (repealed)
11. The municipal council may introduce, by way of a resolution, the possibility of submitting a declaration for the tax on transport means by means of electronic means of communication.
12. The certification by the tax authority of the submission of a declaration for the tax on transport means by means of electronic communication shall be carried out in accordance with the regulations on computerisation of the activities of entities carrying out public tasks.
Article 10. [ Height of the transport tax rates] 1. The municipal council shall specify, by way of a resolution, the amount of the rates of tax on the means of transport, with the fact that the annual rate of tax on a single transport measure shall not exceed:
1) [ 7] from the truck referred to in art. 8 (1), depending on the permissible laden mass of the vehicle:
(a) over 3,5 tonnes and up to and including 5,5 tonnes, $676.20 ,
(b) over 5,5 tonnes up to and including 9 tonnes- $1028,00 ,
(c) greater than 9 tonnes- $123.60 ;
2) [ 8] from the truck referred to in art. 8 point 2- $2354.12 -that, depending on the number of axles, the permissible laden weight of the vehicle and the type of suspension of the rate of tax may not be lower than the amounts set out in Annex No. 1 to the Act;
3) [ 9] from a tractor or ballast tractor as referred to in Article 8 point 3- $1439.20 ;
4) [ 10] from a tractor or ballast tractor as referred to in Article 8 (4), depending on the permissible weight of the total combination of vehicles:
(a) up to 36 tonnes inclusive- $1819.56 ,
(b) over 36 tonnes- $2354.12
-that, depending on the number of axles, the permissible laden mass of the vehicle and the type of suspension of the tax rate may not be lower than the amounts set out in Annex No 2 to the Act;
5) [ 11] from the trailer or semitrailers referred to in Article 8 point 5- $123.60 ;
6) [ 12] from the trailer or semitrailers referred to in Article 8 point 6, depending on the permissible weight of the total combination of vehicles:
(a) up to 36 tonnes inclusive- $1439.20 ,
(b) over 36 tonnes- $1819.56
-that, depending on the number of axles, the permissible laden mass of the vehicle and the type of suspension of the tax rate may not be lower than the amounts set out in Annex no 3 to the Act;
7) [ 13] from the bus, depending on the number of seats to the seat outside the driver's seat:
a) less than 22 seats-1918,50 zł,
(b) equal to or more than 22 seats-2425,51 zł.
2. In determining the rates referred to in paragraph. In accordance with Article 1 (1), (3), (5) and (7), the Council of the municipality may vary the rates for each type of taxable amount, taking into account in particular the impact of the transport measure on the environment, the year of production or the number of seats.
3. If the upper limit of the tax rate referred to in paragraph In accordance with Article 1 (1), (1), (4) or (6), is lower than the corresponding minimum rate laid down in Annexes 1 to 3 to the Act, the upper limit of the rate shall not be In this case, the municipal council shall adopt a rate of tax on transport for particular types of vehicles at the appropriate rate, as set out in Annexes No 1-3 to the Act.
Article 11. [ Payment in installers] 1. Taxes on transport equipment, subject to the paragraph. 2, shall be payable in two instalations in proportion to the duration of the tax obligation, by 15 February and by 15 September of each year.
2. Where the tax obligation arose:
1. after 1 February, and before 1 September of the year in question, the tax for that year shall be payable in two instalations in proportion to the duration of the tax liability within the time limit:
(a) within 14 days from the date of establishment of the tax obligation-I instalment,
(b) by 15 September of the year in question-II instalment;
2) as from 1 September of the given year, the tax shall be payable once within 14 days from the date of establishment of the tax obligation.
3. If the tax obligation arose or has expired during the year, the tax for that year shall be fixed in proportion to the number of months in which there was an obligation.
Article 11a. [ Reimbursement of tax on transport equipment] 1. The travellers using the means of transport referred to in art. 8 points 1 to 6, for the operation of the combined transport operation in the territory of the Republic of Poland shall be entitled to reimbursement of the tax paid on those measures.
2. The amount of the refund of the tax on the means of transport referred to in paragraph. 1, it shall be determined by taking as a basis the number of loading or unladen services carried out by the means of transport by rail in a given tax year as follows:
1) from 100 reunion and more-100% of the annual tax amount;
2. from 70 to 99, inclusive, 75% of the annual tax amount;
3. from 50 to 69, inclusive, 50% of the annual tax amount;
4. from 20 to 49, inclusive, 25% of the annual tax amount.
3. The reimbursement of the paid tax on the transport means under the conditions stipulated in the paragraph. 1 and 2 shall be carried out by the tax authority on which the tax has been paid at the request of the taxable person lodged no later than 31 March of the year following the tax year. The request shall be based on the data contained in the transport documents used for the operation of the combined transport operation, in which the entry for the carriage of the carriage by rail was made.
4. The refund of the tax on the means of transport shall be effected either in cash or on the bank account of the taxpayer indicated in the application, within 3 months from the date of submission of the application.
Article 12. [ Exemptions from transport tax] 1. Combat from the tax on transport equipment:
1) subject to reciprocity-transport means held by diplomatic representations, consular offices and other foreign missions enjoying privileges and immunities on the basis of laws, agreements or customs international, and members of their staff, as well as other persons assimilated with them, if they are not Polish citizens and do not have a permanent residence in the territory of the Republic of Poland;
2. transport equipment constituting mobiliative stocks, special vehicles and vehicles used for special purposes within the meaning of the provisions on road traffic;
3) (repealed)
4) (repealed)
5) vintage vehicles, within the meaning of the road traffic regulations.
2. (repealed)
3. (repealed)
(4) The municipal council may introduce other exemptions than those referred to in paragraph 4. 1, with the exception of the exemptions for vehicles referred to in Article 8 points 2, 4 and 6.
Art. 12a. [ Exclusion of the use of tax exemptions and exemptions] The tax exemptions and exemptions granted on the basis of separate provisions shall not apply to the tax on transport.
Article 12b. [ Deduction of rates for next fiscal year] 1. The rates set out in annexes No 1-3 to the Act, as from 2004, shall be converted into the next fiscal year in accordance with the percentage rate of the euro exchange rate for the first working day of October of the year in relation to the euro exchange rate of the year prior to the tax year in question.
2. The conversion rate of the euro and national currencies published in the Official Journal of the European Union shall apply for the conversion of the rates set out in Annexes No 1 to 3.
3. The Minister responsible for public finance shall calculate annually the rate referred to in paragraph 1. 1. If the index is less than 5%, the rates specified in Annexes No 1-3 shall not be changed in the following tax year.
4. The Minister competent for public finance shall announce, not later than 31 October each year, by means of the notice, in the Official Journal of the Republic of Poland "Monitor Polski" the rates referred to in paragraph. 1, in force in the following fiscal year, converted in accordance with the rules laid down in paragraph 1. 1-3, rounding them up to the full groszy.
Chapter 4
(repealed)
Article 13. (repealed)
Article 14. (repealed)
Chapter 5
Local fees
Article 15. [ Trade Fair Fee] 1. The municipal council may introduce a trade fair fee. The fair fee shall be levied on natural persons, legal persons and organisational units without legal personality, selling at the fair, subject to paragraph 1. 2b.
2. The Targowisks referred to in paragraph 1, are all the places where the sale is carried out. 2a. (lost power)
2b. The trade fair is not subject to sale in buildings or in their parts.
3. The payment of the fair shall be collected independently of the claims provided for in the separate provisions for the use of the trade fair devices and for other services provided by the operator of the market.
Article 16. [ Exemption from the fair fee] It shall be exempt from the fair fee of the person and entity referred to in Article 4. 15 para. 1, which are property tax taxable persons in connection with the tax items located at the marketplace.
Article 17. [ Seat Fee] 1. The municipal council may introduce a local fee. The local fee shall be collected from natural persons who are longer than a day for tourist, leisure or training purposes:
1) in localities possessing favourable climatic properties, landscape qualities and conditions enabling the stay of persons for those purposes,
2) in the localities located in areas that have been granted the status of the area of health protection under the conditions laid down in the Act of 28 July 2005. o Health care, health and health care areas as well as health resorts (Dz. U. 2012 r. items 651 and 742 and from 2015 items 1844)
-for each starting day of the stay.
1a. The municipal council may introduce a health fee. The spa fee shall be collected from natural persons staying for more than a day for health, tourism, leisure or training in localities located in areas to which the status of the health resort has been granted. set out in the Act of 28 July 2005. o Health care, health and health care areas as well as health resorts-for every day of the stay.
2. The local charges and the spa charge shall not be collected:
1) subject to reciprocity-from members of staff of diplomatic representations and consular offices and other persons assimilated with them on the basis of laws, agreements or international customs, if they are not Polish citizens and have no place permanent residence on the territory of the Republic of Poland
2) from persons staying in hospitals;
3) from the blind persons and their guides;
4) from the taxpayers of property tax for the possession of holiday homes located in the locality where the local or health resort fee is collected;
5) from organized groups of children and school youth.
2a. The persons from whom the spa fee is levied do not charge the local fee.
3. The Council of Ministers, by means of a regulation, sets out the minimum conditions to be met by the place where a local fee may be collected, taking into account the diversity of regional and local conditions.
4. The Council of Ministers in the regulation referred to in paragraph. 3, sets out the conditions:
1. climate;
2) landscaping;
3) enabling the stay of persons for tourist, leisure or training purposes.
5. The municipal council shall determine the localities corresponding to the conditions laid down in the provisions issued pursuant to paragraph. 3 and 4 in which the local fee is charged.
Art. 17a. [ Advertising Fee] 1. The municipal council may introduce an advertising fee on the listed advertising boards or advertising devices.
2. The advertising fee may be charged only in the areas for which the rules and conditions for the situation of small architecture, advertising boards and advertising devices and fencing are in force.
3. The advertising payment shall be collected from:
1) owners of real estate or construction works, excluding land real estate put into perpetual use,
2) users of perpetual land real estate,
3) holders of self-existent properties or construction works,
4) holders of real estate or their parts or building facilities or their parts, constituting the property of the State Treasury or local government unit, if the possession:
(a) it results from an agreement concluded with the owner, the Agricultural Property Agency or any other legal title,
b) is without a legal title
-if there are advertising boards or advertising devices on these real estate or building facilities, regardless of whether or not an advertisement is displayed on the advertising board or advertising device.
4. If the property or construction object on which the advertising board or advertising device is located, is the subject of joint ownership or remains in the possession of two or more persons the obligation in terms of the lodging of the advertising fee of pregnancy jointly and severally for all co-owners or co-holders respectively.
5. The advertising fee shall not be levied if the advertising boards or advertising devices referred to in paragraph 1. 2:
1) are not visible from the spaces available to the public;
2) constitute a sign, in so far as it complies with the rules and conditions of the situation of objects of small architecture, advertising boards and advertising equipment and fences;
3) comply with the obligation imposed by law;
4. are for the sole purpose of disseminating information:
(a) permanently commemorating persons, institutions or events,
(b) of a religious nature connected with the activities of churches or other religious associations, if the advertising board or advertising device is situated within the limits of areas used as places of worship and religious activity and cemeteries.
6. The amount of paid property tax on the advertising board or advertising device, shall be counted against the advertising fee due from this advertising board or advertising device.
Article 17b. [ Parts of advertising fee] 1. The advertising fee shall consist of a fixed part and a part of a variable.
2. The fixed part shall have a flat-rate amount independent of the field of the advertising board or advertising device used for advertising exposure.
3. The variable part depends on the size of the surface area of the array or advertising device used for advertising exposure.
4. If the shape of the advertising device prevents the designation of the area of the advertising exposure area referred to in paragraph. 3, the amount of the fee depends on the field of the side of the side of the perpendicular described on the advertising device.
Article 18. (repealed)
Art. 18a. [ Fee from owning dogs] 1. The municipal council may introduce a fee on the possession of dogs. The fee shall be collected from natural persons who have dogs.
2. The charge on the possession of dogs shall not be collected from:
1) the members of the staff of diplomatic representations and consular offices and other persons assimilated with them on the basis of laws, agreements or international customs, if they are not Polish citizens and have no habitual residence in the territory The Republic of Poland-subject to reciprocity;
2) persons classified as a significant degree of disability within the meaning of the provisions on professional and social rehabilitation and the employment of persons with disabilities-in the possession of one dog;
2a) persons with disabilities within the meaning of the provisions of the Act of 27 August 1997. of professional and social rehabilitation and employment of disabled persons, for the possession of a dog assisting;
3) persons over the age of 65 who are self-employed persons who are 65 years of age or who have a single dog;
4) the taxable amount of the agricultural tax on agricultural holdings-on the holding of no more than two dogs.
Article 19. [ Rules for fixing and collecting and timing of payments and rates] Council of the municipality, by way of a resolution:
1) [ 14] set out the rules for the determination and collection and the time limits for payment and the amount of the fees laid down in the Act, except that:
(a) the rate of the fair fee may not exceed $597.86 daily,
(b) the rate of the local charge in the localities referred to in Article 17 para. 1 point 1 may not exceed $1.67 daily,
(c) the rate of the local charge in the localities with the status of the area of health protection may not exceed $2.40 daily,
(d) the rate of the health fee may not exceed $3.33 daily,
(e) (repealed)
(f) the rate of the dog-holding fee may not exceed $100 per year from one dog,
g) [ 15] the rate of part of the fixed advertising fee shall not exceed 2,50 PLN per day,
h) [ 16] the rate of part of the variable advertising fee must not exceed 0,20 zł from 1 m 2 the surface area of the advertising board or advertising device used for the exposure of the advertisement per day;
2) may order the collection of these charges by means of an insect and determine the incements and the amount of the remuneration for the inkaso, and may introduce the obligation to keep the records of the persons referred to in art. 17 para. 1, obliged to pay the local fee and specify the detailed scope of the data contained in this register, taking into account the need to ensure the correct collection of the local fee;
3) may introduce other than those mentioned in the Act of exemption, subject to local charges;
4) may differentiate the amount of advertising fee rates taking into account the location and size or type of advertising board or advertising device;
5) may introduce an obligation to submit to the tax authority competent due to the location of the location of advertising boards or advertising devices, the declaration for the advertising fee, and specify the term, conditions and mode of submitting these declarations; in this the case of the municipal council determines the model form of the declaration for the advertising fee, in which the data on the entity and the subject of taxation necessary for the dimension and collection of the advertising fee will be included;
6) may introduce the possibility of filing a declaration for the advertising fee by means of electronic means of communication; in this case, the provisions of art. 6 para. 14-16 shall apply mutatis mutandis.
Chapter 6
Final provisions
Article 20. [ Change of upper limits of quota rates] 1. The upper limits of the quota rates specified in Art. 5 par. 1, art. 10 para. 1 and Art. Article 19 (1), which is applicable in a given tax year, changes annually to the following tax year to the extent that the price index for consumer goods and services in the first half of the year of the year in which the rates change is changed to the extent that the rates are changed, in relation to the an analogous period of the previous year.
2. The Minister responsible for public finance shall announce, by means of the notice, in the Official Gazette of the Republic of Poland "Monitor Polski", the upper limits of the quota rates for each tax year taking into account the principle set out in the paragraph. 1, rounding them up to the full groszy.
3. The price index referred to in paragraph 1. 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 end of the first half-year.
Art. 20a. [ Application of the applicable rates in the year preceding the tax year] 1. In the event of failure to pass the rates of taxes or local charges referred to in art. 5 par. 1, art. 10 para. 1 and Art. 19 pt. 1 lit. a-d, the rates applicable in the year preceding the tax year shall be applied, subject to paragraph (a). 2.
2. In the event of failure to pass the rates of tax on the means of transport referred to in art. 10 para. 1 points 2, 4 or 6, if the minimum rates for each type of vehicle are higher than the rates passed for the year preceding the tax year-the corresponding rates resulting from annexes No 1-3 to the Act shall be applied.
Art. 20b. [ Adoption of a resolution on public aid] In the cases referred to in art. 5 par. 2-4, art. 7 ust. 3, art. 10 para. 2, art. 12 (1) 4 and Art. 19 points 1 and 3, if the decision of the municipal council is to provide public aid, this resolution should be taken in the light of the provisions on public aid.
Art. 20c. [ Granting de minimis aid] In the cases referred to in art. 5 par. 2-4, in art. 10 para. 2 and in Article 19 points 1 and 3, if the decision of the municipal council provides for the provision of public aid, the aid is granted as aid. de minimis .
Art. 20d. [ Conditions for the granting of public aid exemptions] 1. The Council of Ministers shall determine, by means of a regulation, the conditions for the granting of the public aid exemptions referred to in:
1. 7 ust. 3,
2. Article 12 (1) 4
-having regard to the compatibility of the aid with the conditions for the admissibility of the aid laid down in the provisions of the European Union.
2. A draft resolution of the municipal council providing for the provision of public aid, which does not take into account the conditions set out in the regulations issued on the basis of the paragraph. 1, shall be notified to the European Commission, unless the draft provides for:
1) the provision of assistance under the block exemption;
2. grant of aid de minimis .
Article 21. [ Explanatory provisions] Whenever there is a specific road tax in the separate regulations, this is understood to mean the tax on transport resources provided for in this Act.
Article 22. (bypassed)
Article 23. [ Repealed provisions] The Law of 14 March 1985 is repealed. about taxes and local charges (Dz. U. Entry 50, of 1988 items 132, of 1989. items 192 and 443 and 1990. items 198).
Article 24. [ Entry into force] The Act shall enter into force on the day of the announcement and shall apply to the fees due after that date and starting from the fiscal year 1991 to due taxes.
Article 24.
1) This Act shall apply to the implementation of the following Directives of the European Communities as regards its implementation:
1. Directive 92/106/EEC of 7 December 1992 (1). on the establishment of common rules for certain types of combined transport of goods between Member States (Dz. Urz. EC L 368 of 17.12.1992);
(2) Directive 1999 /62/EC of 17 June 1999 (1). on the charging of heavy goods vehicles for the use of certain infrastructures (Dz. Urz. EC L 187 of 20.07.1999).
The data relating to the publication of the acts of the European Union, as set out in this Act, on the date of accession by the Republic of Poland of membership of the European Union, shall refer to the publication of those acts in the Official Journal of the European Union. Special
Annex 1. [ MINIMUM TAX RATES FOR THE VEHICLES REFERRED TO IN ARTICLE 8 (2) OF THE ACT]
Annexes to the Act of 12 January 1991.
Annex No 1
MINIMUM TAX RATES FOR THE VEHICLES REFERRED TO IN ARTICLE 8 (2) OF THE ACT [ 17]
| Number of axles and maximum permissible weight (in tonnes) |
Minimum tax rate (in zloty) |
||
| not less than |
less than |
Axle of the road (carriageways) with a pneumatic suspension or a recognised suspension equivalent |
other axle suspension systems |
| Two axles |
|||
| 12 |
13 |
0 |
123 |
| 13 |
14 |
123 |
340 |
| 14 |
15 |
340 |
479 |
| 15 |
|
479 |
1084 |
| Three axles |
|||
| 12 |
17 |
123 |
214 |
| 17 |
19 |
214 |
439 |
| 19 |
21 |
439 |
570 |
| 21 |
23 |
570 |
878 |
| 23 |
25 |
878 |
1365 |
| 25 |
|
878 |
1365 |
| Four axles and more |
|||
| 12 |
25 |
570 |
578 |
| 25 |
27 |
578 |
902 |
| 27 |
29 |
902 |
1432 |
| 29 |
31 |
1432 |
2124 |
| 31 |
|
1432 |
2124 |
Annex 2. [ MINIMUM TAX RATES FOR THE VEHICLES REFERRED TO IN ARTICLE 8 (4) OF THE ACT]
Annex No 2
MINIMUM TAX RATES FOR THE VEHICLES REFERRED TO IN ARTICLE 8 (4) OF THE ACT [ 18]
| Number of axles and permissible laden mass of the combination of vehicles: tractor unit + semi-trailer, ballast tractor + trailer (in tonnes) |
Minimum tax rate (in zloty) |
||
| not less than |
less than |
driving axle (carriageways) with suspension air or suspension recognised equivalent |
other systems axle suspensions Road |
| Two axles |
|||
| 12 |
18 |
0 |
33 |
| 18 |
25 |
230 |
416 |
| 25 |
31 |
485 |
796 |
| 31 |
|
1223 |
1678 |
| Three axles and more |
|||
| 12 |
40 |
1079 |
1492 |
| 40 |
|
1492 |
2207 |
Annex 3. [ MINIMUM TAX RATES FOR VEHICLES REFERRED TO IN ARTICLE 8 (6) OF THE ACT]
Annex No 3
MINIMUM TAX RATES FOR THE VEHICLES REFERRED TO IN ARTICLE 8 (6) OF THE ACT [ 19]
| Number of axles and maximum permissible weight combination of vehicles: naach/trailer + vehicle motor (tonnes) |
Minimum tax rate (in zloty) |
||
| not less than |
less than |
Axle of the road (carriageways) with a pneumatic suspension or a recognised suspension equivalent |
other systems axle suspensions Road |
| One axis |
|||
| 12 |
18 |
0 |
22 |
| 18 |
25 |
154 |
277 |
| 25 |
|
277 |
486 |
| Two axles |
|||
| 12 |
28 |
182 |
268 |
| 28 |
33 |
531 |
736 |
| 33 |
38 |
736 |
1118 |
| 38 |
|
995 |
1472 |
| Three axles and more |
|||
| 12 |
38 |
586 |
816 |
| 38 |
|
816 |
1109 |
[ 1] The rates of tax on transport equipment for 2016 were announced in the Notice of the Minister of Finance dated 7 October 2015. on the rates of tax on transport in force in 2016 (M.P. pos. 1029).
[ 2] The rates specified in the Rate Act are out of date.
The upper limit of the quota rates for 2016 are announced in the Notice of the Minister of Finance dated 5 August 2015. on the upper limits of the rates of the quota and local charges in 2016 (M.P. pos. 735).
[ 3] On the basis of art. 57 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), in the year 2015 is not carried out, on the basis of art. 20 para. 1 change of the upper limit of the quota rate specified in art. 5 par. 1 point 1 lit. b in the version applicable until 31 December 2015. This rate shall not be published in the notice issued on the basis of Article 1. 20 para. 2.
[ 4] The rates specified in the Rate Act are out of date.
The upper limit of the quota rates for 2016 are announced in the Notice of the Minister of Finance dated 5 August 2015. on the upper limits of the rates of the quota and local charges in 2016 (M.P. pos. 735).
[ 5] The rates specified in the Rate Act are out of date.
The upper limit of the quota rates for 2016 are announced in the Notice of the Minister of Finance dated 5 August 2015. on the upper limits of the rates of the quota and local charges in 2016 (M.P. pos. 735).
[ 6] Nowadays, people with total incapacity for work and inability to stand alone on the basis of art. 10 para. 2 points 1 and 2 of the Act of 28 June 1996. to change some of the laws on pension provision and social insurance (Journal of Laws item. 461), which entered into force on 1 September 1997.
[ 7] The rates specified in the Rate Act are out of date.
The upper limit of the quota rates for 2016 are announced in the Notice of the Minister of Finance dated 5 August 2015. on the upper limits of the rates of the quota and local charges in 2016 (M.P. pos. 735).
[ 8] The rates specified in the Rate Act are out of date.
The upper limit of the quota rates for 2016 are announced in the Notice of the Minister of Finance dated 5 August 2015. on the upper limits of the rates of the quota and local charges in 2016 (M.P. pos. 735).
[ 9] The rates specified in the Rate Act are out of date.
The upper limit of the quota rates for 2016 are announced in the Notice of the Minister of Finance dated 5 August 2015. on the upper limits of the rates of the quota and local charges in 2016 (M.P. pos. 735).
[ 10] The rates specified in the Rate Act are out of date.
The upper limit of the quota rates for 2016 are announced in the Notice of the Minister of Finance dated 5 August 2015. on the upper limits of the rates of the quota and local charges in 2016 (M.P. pos. 735).
[ 11] The rates specified in the Rate Act are out of date.
The upper limit of the quota rates for 2016 are announced in the Notice of the Minister of Finance dated 5 August 2015. on the upper limits of the rates of the quota and local charges in 2016 (M.P. pos. 735).
[ 12] The rates specified in the Rate Act are out of date.
The upper limit of the quota rates for 2016 are announced in the Notice of the Minister of Finance dated 5 August 2015. on the upper limits of the rates of the quota and local charges in 2016 (M.P. pos. 735).
[ 13] On the basis of art. 57 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), in the year 2015 is not carried out, on the basis of art. 20 para. 1 changes to the upper limits of the quota rates laid down in Article 10 para. 1 point 7, in the version applicable until 31 December 2015. These rates shall not be published in the notice issued on the basis of Article 1. 20 para. 2.
[ 14] The rates specified in the Rate Act are out of date.
The upper limit of the quota rates for 2016 are announced in the Notice of the Minister of Finance dated 5 August 2015. on the upper limits of the rates of the quota and local charges in 2016 (M.P. pos. 735).
[ 15] The rates specified in the Rate Act are out of date.
The upper limit of the quota rates for 2016 are announced in the Notice of the Minister of Finance of 24 September 2015. on the upper limit of the amounts of the quoted advertising fee in 2016 (M.P. pos. 912).
[ 16] The rates specified in the Rate Act are out of date.
The upper limit of the quota rates for 2016 are announced in the Notice of the Minister of Finance of 24 September 2015. on the upper limit of the amounts of the quoted advertising fee in 2016 (M.P. pos. 912).
[ 17] The stakes listed in Annex 1 are outdated.
The current minimum tax rates for the vehicles referred to in Article 8 point 2 for 2016 are announced in Annex No. 1 to the Notice of the Minister of Finance of 7 October 2015. on the rates of tax on transport in force in 2016 (M.P. pos. 1029).
[ 18] The stakes listed in Annex 2 are outdated.
The current minimum tax rates for the vehicles referred to in Article 8 point 4 for 2016 are announced in Annex No. 2 to the Notice of the Minister of Finance of 7 October 2015. on the rates of tax on transport in force in 2016 (M.P. pos. 1029).
[ 19] The stakes shown in Annex 3 are outdated.
The current minimum tax rates for the vehicles referred to in Article 8 point 6 for 2016 are announced in Annex No. 3 to the Notice of the Minister of Finance of 7 October 2015. on the rates of tax on transport in force in 2016 (M.P. pos. 1029).
