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Regulation Of The Minister Of Finance Of 26 August 2003 On The Conduct Of Tax Revenue And Expense Ledger

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 26 sierpnia 2003 r. w sprawie prowadzenia podatkowej księgi przychodów i rozchodów

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REGULATION
MINISTER OF FINANCE 1)

of 26 August 2003

on the conduct of the tax book for income and disgems

On the basis of art. 24a (b) 7 of the Act of 26 July 1991. o Income tax on individuals (Dz. U. 2012 r. items 361, of late. (d) the following shall be managed:

Chapter 1

General provisions

§ 1. [ Regulatory scope] The Regulation determines the way in which the revenue and outlook book is to be carried out, hereinafter referred to as 'the book', the specific conditions to which the book should be responsible, to provide evidence of the tax obligations, and detailed rules for the establishment of the accounts. the scope of the duties related to its conduct, as well as the deadlines for notification to the Head of the Tax Office on the conduct of the book.

§ 2. 1. Natural persons, civil partnerships of natural persons, non-public companies and partner companies referred to in art. 24a (b) 1 and 2 of the Act of 26 July 1991. the income tax on natural persons, hereinafter referred to as the 'Income Tax Act', shall be required to guide the book, subject to paragraph 1. 2, in accordance with the model set out in Annex 1 to the Regulation, in the manner set out in Chapter 2.

2. Farmers carrying out an agricultural holding without employing workers, members of agricultural production cooperatives and agricultural workers who are engaged in an economic activity, in person or in the participation of members of the family in the common a household, if the total revenue from that business does not exceed PLN 10 000 in the tax year, shall be obliged to hold a book intended for those farmers, according to the model set out in Annex No 2 to the Regulation, in a way as set out in Chapter 3.

§ 3. The terms used in the Regulation mean:

1. goods-commercial goods, basic materials and ancillary materials, semi-finished products (semi-finished products), finished goods, scrap and waste materials and materials accepted from the ordering party for processing or processing, except that:

(a) commercial goods are products intended for sale in an unprocessed state; whereas commercial goods are also by-products obtained in carrying out departments of special agricultural production;

(b) the materials (raw materials) of the basic materials are the materials which become the main substance of the finished product in the production process or in the supply of services; materials forming part of the component (assembly) of the product shall also be included in the basic materials or strictly connected with a jointed product (e.g. containers-cans, bottles) and reusable shipping packages (e.g. transporters, pallets), if these packages are not permanent means,

(c) supporting materials are materials which are not basic materials which are used in connection with an economic activity and directly give the product its properties,

(d) finished products are products of own production, the processing of which has been completely completed, services rendered, scientific and research work, design work, geodesic and cartographic work, completed works, including construction works,

(e) production is not completed in progress and semi-finished products (semi-finished products) are not yet finished products of their own production, as well as the work carried out, the services before they are completed,

(f) the deficiencies are not corresponding to the technical requirements of the product's own production, completely finished or brought to a specific stage of production; the deficiencies are also commercial goods which, as a result of damage or destruction during transport, are not or warehousing lost in part their original value,

(g) the waste is material which, as a result of technological processes or as a result of damage or damage, has lost its original value in use as a whole;

2) the purchase price-the price the buyer pays for the purchased assets, less the tax on goods and services, subject to deduction in accordance with the separate provisions, and with the import increased by the duty, excise duty and customs duties additional, reduced discounts, other similar reductions, in the case of receipt of the asset by way of a donation or inheritance, a value corresponding to the purchase price of the same or a similar component;

3) the purchase price-the purchase price of the asset plus the incidental expenses related to the purchase of the goods and assets until they have been placed in storage at their purchase price, and in particular the costs of transport, loading and unloading, and insurance on the road;

(4) cost of production-all costs directly and indirectly linked to the processing of materials, services or extraction (extraction) of copalin, excluding the cost of selling finished goods and services;

5) the accounting office-an entrepreneur qualified on the basis of separate provisions for the conduct of the books, which on the basis of the contract concluded with the taxpayer provides services in this regard;

6) revenue-revenue within the meaning of the provisions of the Income Tax Act;

7) equipment-tangible assets, related to the activities carried out, not included, in accordance with the provisions of the Act on Income Tax, to fixed assets;

8) fixed assets-fixed assets within the meaning of the provisions of the Income Tax Act;

9) intangible assets-intangible assets within the meaning of the Law on Income Tax;

10) a multi-company undertaking-an activity carried out on the basis of several assemblies of material and intangible components, such as shops, plants, service points, intended to carry out specific economic tasks;

(11) seat of the undertaking, the place where the undertaking is identified in the concession, the authorisation or the certificate of entry in the register of business or the register of business, and, in the event of failure to comply with those obligations, or the activity is carried out without the holding of an organised establishment-the place of residence of a natural person pursuing an economic activity; in the case of a company of civil persons-the head office of the company, and if the seat of the company cannot be established- the place of residence of one of the members;

12) (repealed);

(13) flat-rate taxation of income tax-tax paid on the basis 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. zm.).

Chapter 2

The way in which the book is kept by non-farmers

§ 4. [ Taxable obligations] 1. Natural persons, civil partnerships of natural persons, public companies of natural persons and partner companies referred to in § 2 par. 1, which is required to carry out a book, hereinafter referred to as 'taxable persons', shall lead:

1) the records of fixed assets and intangible assets in accordance with art. 22n ust. 2-6 of the Law on Income Tax;

2) records of equipment.

2. The endowing of equipment includes equipment, whose initial value, within the meaning of separate regulations, exceeds 1500 PLN.

3. The residence of the equipment shall include at least the following particulars: the sequence number of the entry, the date of acquisition, the number of the invoice or the account, the name of the equipment, the purchase price of the equipment or the cost of production, the number of the item under which the cost book was entered in the book related to the acquisition of equipment, the date of liquidation (including the date of sale or donations) and the reason for the liquidation of the equipment.

4. The taxpayers who lost or waived the right to lump sum income tax in the form of a tax card during the fiscal year, or put on the first time the records of the equipment, are valuing the equipment at the price of the purchase or at the market value of the day on which the records are established.

§ 5. 1. The travelers paying employees the receivables from the employment relationship referred to in art. 12 Income Tax Act, are required to conduct individual (imitational) employee revenue cards, hereinafter referred to as "revenue cards".

2. [ 1] The revenue cards should include at least the following data: employee's name, tax ID (tax identification number or the number of the General Public Registration System), the month in which the payment was made, the sum of the gross income (in cash and in kind) achieved in a given month, the cost of obtaining the income, the social security contribution (pensions, annuity, sickness), the basis for calculating the advance in a given month, together the income accruing from the the beginning of the year, the amount of the advance payment on the income tax calculated in accordance with the with the provisions of the Income Tax Act, the contribution to the universal health insurance, the income tax credit due, the date of the transfer of the advance to the account of the tax office, by the assistance of which the competent Head of the Tax Office performs its tasks.

§ 6. Taxable persons performing:

1) canton activity-they also carry out in accordance with the rules laid down in the provisions of the foreign exchange law the records of all operations resulting in a change in the state of foreign exchange values and the Polish currency, hereinafter referred to as "the records of the purchase and sale of foreign exchange values";

2) activities in the field of lending under the pledge (conduct of lombards)-are also required to keep a record of loans and pledged items; the records should contain at least the following data: number of the entry, first and last name the borrower, the address, the date of granting the loan, the amount of the loan granted, the amount of the agreed interest in zlotys, the description of the pledged thing and its market value, the deadline for the repayment of the loan with interest, the date and the amount of the returned loan plus interest, the date of return of the pledged item, the date of sale of the goods and the amount due for that the sale, the amount of the commission representing the value of the interest paid or the difference between the amount obtained from the sale of the pledged item and the amount of the loan granted.

§ 7. In cases justified by special circumstances, especially such as: the type and size of the activity performed, the age and the state of health, the chief of the tax office referred to in § 10 para. 2, at the request of the taxable person, may exempt him from the obligation to keep a book, as well as from the various acts in the field of keeping the book. The application must be made at least 30 days before the beginning of the month from which the exemption would have been applied and, in the event of the commencation of the activity or the establishment of the obligation to keep the book during the tax year, within 14 days days from the date of commenction of that activity or the establishment of a duty to

§ 8. 1. If, at the request of the taxable person, keeping a book has been entrusted to the account office, the taxpayer shall be obliged:

1) within seven days from the date of conclusion of the contract with the accounting office notify the warden of the tax office, to whom the notice of running the book has been submitted, indicating the name and address of the office, the place (address) of the keeping and storage the books and the evidence relating to its conduct;

2) lead at the place of execution of the business records of the sales, subject to the paragraph. 3, and in the case of the pursuit of the activities referred to in § 6-also the records referred to in that provision.

2. The subatter shall be obliged to armor the records of the sale referred to in paragraph. 1 point 2, and sequentially numbered its cards. The records shall include at least the following: the number of the entry, the date on which the undocumented invoice was received, the accounts, and the amount of that revenue.

3. The obligation referred to in paragraph. 1 point 2, does not apply to taxpayers who register the turnover with the use of the cash registers within the meaning of the provisions of the Act of 11 March 2004. o Tax on goods and services (Dz. U. of 2011 r. No. 177, item. 1054, with late. zm.), hereinafter referred to as 'the Law on VAT'.

4. The travelers, benefiting from the exemption from the tax on goods and services, if they do not carry out separate records of the sales referred to in art. 109 (1) 1 VAT law, may, in the sales records in a separate column, show the taxable income of the goods and services subject to the activities referred to in Article 3. 5 the VAT Act and the total amount of daily sales resulting from the invoices, but not later than before the sale on the next day.

§ 9. 1. The subatter is obliged to armor the book and consecrate her cards consecutiously.

2. The book and the evidence on the basis of which the records are made shall be permanently in place of the place of business or place indicated by the taxable person as his registered office, subject to the paragraph. 6, and if the keeping of the book was commissioned to the accounting office-in the place indicated by the taxpayer pursuant to § 8 par. 1 point 1.

3. In the case of the establishment of a multi-establishment company, the books must be located in each establishment. However, the taxable person may hold one book at the place indicated as his registered office, provided that at least the sales records referred to in Paragraph 8 (1) are carried out in the individual establishments. 1 point 2, and in the case of the pursuit of the activities referred to in § 6-also the records referred to in that provision.

4. In the case of transfers (metastases) of commercial goods and basic materials between the establishments belonging to the same taxable person, the taxable person shall document these events by internal evidence, hereinafter referred to as "the evidence of transfers". These proofs shall be drawn up in duplicate, one of which shall be stored in the establishment from which the goods or material has been moved and the other shall be stored in the establishment in which the goods or materials were adopted.

5. Evidence of transfers shall include at least the following data: the number of the entry, the date of the transfer, the name of the goods or materials and their quantity and the value calculated at the purchase price. Where a taxable person conducts a single book for a multi-establishment undertaking and the purchased goods only transfer to one establishment (branch), there is no obligation to draw up proof of transfer, provided that on the proof of purchase the name of the establishment is given, to the has passed on these goods.

6. The taxable persons who are engaged in the activities of the foreign trade and the carrier must be located at the place of business. If the taxable person keeps the records referred to in Paragraph 8 (1) of the In the place of activity, at least the records shall be located at the place of business. In this case the provisions of the paragraph. 4 and 5 shall apply mutatis mutandis.

§ 10. 1. The travelers are obliged to establish the book, and in the event of the obligation to keep the records of the sales referred to in § 8 paragraph. 1 point 2-including that registration, as at 1 January of the tax year or on the day of commencance of operations during the tax year.

2. The taxable persons who commence business activity or in the previous fiscal year have used the flat-rate taxation of income tax or have kept the accounts, shall be obliged to notify in writing the Head of the tax office competent according to the place of residence of the taxable person for the conduct of the book within 20 days from the date of its establishment.

3. If the activity is carried out in the form of a civil partnership of natural persons, a company of overt natural persons or a partner company, the notification referred to in the paragraph. 2, shall submit all the members of the tax office to the competent according to the place of residence of each of them.

§ 11. 1. The subject is obliged to conduct the book fairly and in a non-defective manner.

2. The book, conducted in accordance with the provisions of the Regulation and the explanations of the model of the book, shall be considered to be a non-malfunction.

3. The Book shall be considered as a fair, subject to paragraph. 4 if the records made in it reflect the actual state.

4. The book shall also be considered to be reliable when:

1) the untyped or misspelled amount of income does not exceed a total of 0.5% of the revenue shown in the book for a given tax year or revenue shown in the fiscal year to the date on which the Head of the tax office or the tax inspection body has identified these errors, or

2) the absence of appropriate records is related to an unfortunate accident or a random event which prevented the taxpayer from running the book, or

3) errors resulted in an increase in the amount of the tax base, except for errors consisting in the non-demonstration or underselling of the costs of the purchase of basic materials, commercial goods and labour costs, or

4) the taxpayer has completed the records or made a correction of the incorrect records in the book before the start of the audit by the Chief Treasury Office or by the tax inspection body, or

5. erroneous records are the result of obvious error, and the taxpayer has evidence of accounting corresponding to the conditions referred to in § 12 (1). 3.

5. The provisions of the paragraph. 4 shall apply mutatis mutandis where there is no record or misstatement on the cost of obtaining revenue.

§ 12. 1. The records in the book shall be made in Polish and in the Polish currency in a diligent, legible and lasting manner, on the basis of correct and reliable evidence.

2. The errors found in the records shall be corrected by:

1) delete the existing content and enter the new one, with the legibility of the miswriting, and the signing of the amendment and placing the date of amendment or

2) introduction to the book of untyped evidence or evidence containing correction of erroneous records. Records that reduce revenue or costs may be made with a minus sign (-) or red.

3. The basis of the records in the book are the accounting evidence, which are:

1) invoices, VAT invoices, RR, bills and customs documents, hereinafter referred to as "invoices", issued in accordance with separate provisions, or

1a) [ 2] (repealed),

(1b) [ 3] (repealed),

2. other evidence, as listed in § 13 and 14, stating that the economic operation has been carried out in accordance with its actual operation and containing at least:

(a) a reliable description of the issuer or indication of the parties (name and address) involved in the economic operation to which the evidence relates,

(b) the date of issue of the proof and the date or period of the economic operation to which it relates, except that if the date of the economic operation corresponds to the date of issue of the proof, a single date shall suffice,

(c) the subject matter of the economic operation and its value and the quantification of the object, if the object of the operation is measurable in natural

(d) signatures of persons entitled to properly document economic operations

-denoted by a number or otherwise making it possible to associate evidence with the accounting records made on the basis of it.

4. The accountant's evidence should be drawn up in Polish. The content of the proof must be complete and understandable; it is permissible to use the abbreviations generally accepted. If a proof of economic operation is given in the proof only in foreign currency, the taxable person holding this proof shall convert the foreign currency into gold, after the operation of the course, in accordance with the rules specified in the Income Tax Act. The result of the conversion shall be included in the free fields of proof or in the annex to the proof drawn up in the foreign currency.

4a. [ 4] (repealed).

5. Errors in the accounting evidence can be corrected, subject to the paragraph. 6, only by deleting improperly written text or numbers, in such a way as to read the text or the original number, and enter the text or the number of the correct number. The amendment made in the account of the accounting officer must be confirmed by the date and signature of the person making the amendment.

6. The rules referred to in paragraph 1. 5, shall not apply to the accounting evidence for which a separate provision has been laid down for the prohibition of any amendments and for evidence of foreign evidence. Foreign evidence may be corrected by issuing and sending a corrective proof (note) to the counterparty. The external evidence sent to the counterparty in advance may be corrected only by the issuance of a corrective evidence (note).

§ 13. The accounting evidence shall also be considered to be:

(1) a daily statement of evidence (sales invoices) made up to the accounts of their summary record;

2) accounting notes, drawn up for the purpose of correcting the recording of an economic operation arising from a foreign or own proof, received from the counterparty of the taxpayer or transferred to the counterparty;

3) evidence of transfers;

4) evidence of postal and bank charges;

5) other evidence of fees, including those made on the basis of the fees books, and documents containing the data referred to in § 12 paragraph. 3 point 2.

§ 14. 1. The documents relating to certain costs (expenses) may be documented in the accounts, accompanied by the date and the signatures of the persons who directly effected the expenditure (internal evidence), setting out: when purchasing, the name of the goods; and the quantity, unit price and value and, in other cases, the subject of economic operations and the amount of the cost (expenditure).

2. Evidence referred to in paragraph. 1, may concern only:

1. purchase, directly from the national producer or breeder, plant and animal products, uninterrupted industrial or industrial mode, if the reprocessing involves the silage of plant products or the processing of milk or on the slaughter of slaughter animals and post-mortem treatment of those animals;

2) the purchase from the population, classified in the Polish Classification of Products and Services (PKWiU), raw materials of herbal plants and herbs of wild-growing forest, berries, forest fruits and forest mushrooms (PKWiU ex 02.30.40.0);

3) the value of plant and animal products derived from their own crop or breeding carried out by the taxpayer;

4) the purchase in the retail units of the auxiliary materials;

5) the costs of diets and other charges for the time of business trips of employees and the value of allowances for business trips of persons conducting business activities and the persons cooperating with them;

6. purchase from the population of post-mortem waste, which is secondary raw materials, excluding the purchase (buying-in) of non-ferrous metals and intended for the scrap of cars and their components;

7. expenditure on charges for rent, electricity, telephone, water, gas and central heating, in a part of an economic activity; the basis for drawing up such evidence shall be a document covering all the charges for those purposes;

8) court fees and notarial fees;

8a) the stamp duty paid by that fee by 31 December 2008;

(9) expenditure relating to car parking where they are supported by documents which do not contain the data referred to in Paragraph 12 (1) (a) of the EC 3 point 2; the basis for the issue of internal proof shall be the ticket of the parcometer, the coupon, the one-time ticket attached to the proof drawn up.

3. The internal evidence concerning the settlement of the cost of travel of staff members and the value of the subsistence allowances of persons carrying out an economic activity and of the persons cooperating with them should include at least the following data: name and name, destination, name of the destination, number of hours and days of travel (date and time of departure and return), the rate and value of the allowances to be paid.

4. The purchase in units of retail trade of materials, cleanliness and bhp and office materials may be, subject to the paragraph. 2 (4), as documented in the receipts provided with the date and stamp (mark) of the unit issuing the receipt-the quantity, unit price and the value for which the purchase was made. On the back of the receipt, the taxpayer must complete his content by entering his name (name of establishment), address and type (name) of the goods purchased.

5. Expenses incurred abroad for the purchase of fuel and oils may be documented with receipts or cash evidence. The provisions of the paragraph 4 shall apply mutatis mutandis.

6. The "ex" designation of the "ex" shall be given in the paragraph 2 point 2 indicates that the range of the mentioned products is narrower than that specified in the specified grouping of the Polish Classification of Products and Services (PKWiU).

§ 15. It does not require that the material entrusted by the payer should be booked. However, if the taxpayer cannot present a document specifying the principal, the material shall be deemed to have been purchased by the taxable person without proof.

§ 16. 1. The maintenance of basic and auxiliary materials, hereinafter referred to as "materials", and commercial goods must be confirmed on the proof of purchase of the date and the signature of the person who accepted them.

2. If the material or commercial goods, the purchase of which, in accordance with the provisions of the Regulation, is to be documented by invoices of suppliers, has been delivered to the plant or marketed before the invoice is received, a detailed description shall be drawn up. received material (or commercial goods), giving the name, surname (company) and address of the supplier, quantity and type and unit price and value of the material (or commercial goods) and make a record in the book on the basis of the description. The description must be confirmed in the manner set out in the paragraph. 1 and stored as proof of purchase and connected with the then textured invoice. The possible difference in relation to the value specified in the invoice must be entered in the book (records) on the day of receipt of the invoice.

3. If the taxpayer has received the material or commercial goods and the invoice for that material or commercial goods in the same month, the description referred to in the paragraph. 2, attaching to the invoice received, and the records in the book shall be made on the basis of the invoice received.

4. The subatter may not draw up the description referred to in the paragraph. 2, if the purchase is documented to the supplier's specification, provided that the specification meets the requirements set out for the description. The provisions of the paragraph 2 and 3 shall apply mutatis mutandis.

§ 17. 1. The purchase of basic materials and commercial goods must be entered in the book, subject to § 30, immediately upon their receipt, at the latest before the transfer to the warehouse, processing or sale.

2. Saves of other expenses shall be made, subject to § 20 and 30, once a day, after the end of the day, no later than before the commencation of the activity on the following day, taking into account the principles set out in Art. 22 Income Tax Act.

§ 18. 1. The subject shall be obliged to make records in the records referred to in § 6 (1) and § 8 (1). 1 point 2, once a day after the end of the day, no later than before the start of the business on the next day.

2. The amount of the loan and the contractual interest and the acceptance of the pledged item must be entered immediately in the records referred to in § 6 point 2.

3. [ 5] The taxpayer is obliged to complete the employee income cards at the latest within the period prescribed for the transfer of the advance on income tax on those revenues to the account of the tax office, by the assistance of which the competent chief of the tax office performs its tasks.

4. The subject shall be obliged to make the records in the records referred to in § 4 paragraph. 1, at the latest in the month of transfer of fixed assets, intangible assets and equipment for use.

§ 19. 1. The records in the book concerning the proceeds from the sale of products, commercial goods and services shall be made on the basis of invoices issued, and in the case of sale of undocumented invoices-on the basis of an internal proof issued at the end of the day, in which the value of those revenues for the day in question is shown in a single amount, unless there is a record of sales or records by means of the register of registrants.

2. The enrolments referred to in paragraph. 1, shall be made once a day after the end of the day, no later than before the commencing of the activity on the following day, subject to § 20 par. 2 and 3 and § 30.

3. If, on a given day, the taxpayer issues multiple invoices, the records in the book may be made by one sum resulting from the daily statement of these invoices, hereinafter referred to as the 'sales summary'.

4. The statement of sales shall include at least the following data: date and subsequent number of the statement, the numbers from-to the invoices included in the statement, the sum of the invoices and the signature of the taxable person or the person who compiled the statement.

5. (repealed).

6. The Podatnica conducting the records referred to in § 8 (1) In accordance with Article 1 (2), they may record the revenue entered in this register in one item at the end of each month.

§ 20. 1. The travelers who record the turnover using the cash registers shall make the records in the book on the basis of the data resulting from the daily reports, subject to the paragraph. 2, adjusted by the amounts that affect the amount of revenue.

2. The subatters referred to in paragraph. 1, may make the records in the book at the end of each month, within the period specified in § 30 paragraph. 1, on the basis of the data resulting from monthly reports adjusted for amounts affecting the amount of revenue.

3. (repealed).

4. The subatters referred to in paragraph. 1 and 2, do not enter in the book the amounts resulting from invoices documenting the sale previously registered using the cash registers, but are obliged to combine in a durable way the returned originals of the fiscal receipts from copies of invoices issued.

5. Correction of the data resulting from the daily reports or monthly reports referred to in paragraph 1 and 2, shall be made on the basis of separate records. Adjustments that are not recorded in separate records shall be described by the taxpayer on the back of the daily or monthly report.

§ 21. 1. If the taxpayer conducts separate records referred to in art. 109 (1) 1 or 3 of the Act on VAT, the records in the book on the proceeds from the sale of goods and services may be made at the end of the month the total amount resulting from the monthly statement drawn up on the basis of the data resulting from this record.

2. The schedule referred to in paragraph 2. 1, should include at least the following data: date and sequence number of the statement, the sum of the proceeds from the sale less the tax due on goods and services, and the value of the goods and services not constituting revenue within the meaning of the Tax Act income and increased by revenue not covered by the filing obligation for the purposes of tax on goods and services.

§ 22. (repealed).

§ 23. (repealed).

§ 24. Taxable persons referred to in Article 84 Act on VAT, may record revenues in the book and in the sales records including the tax on goods and services, with the fact that at the end of the month the revenue will be reduced by the tax due on goods and services.

§ 25. The records in the books of other revenues must be made on the basis of evidence supporting these revenues.

§ 26. The records in the accounts of expenses (costs) shall be made on the basis of the evidence referred to in § 12-16.

§ 26a. [ 6] (repealed).

§ 27. 1. [ 7] Taxpayers are required to draw up and enter in the Book of Census of the nature of commercial goods, basic and auxiliary materials (raw materials), semi-finished products, production in progress, finished products, shortages and wastes, hereinafter referred to as "the census by nature", per day 1 January, at the end of each fiscal year, at the start of the business during the tax year, and in the event of loss during the tax year of the right to lump sum income tax, changes to the partner, changes in proportions the shares of shareholders or liquidation of the business.

1a. [ 8] The obligation to draw up an inventory by nature on 1 January of the tax year does not concern taxpayers who compiled the inventory by nature at the end of the previous fiscal year. In this case, instead of an inventory of the nature on 1 January of the tax year, a census drawn up as at 31 December of the previous fiscal year shall be entered in the book.

2. An inventory of the nature shall be entered in the book also if the persons carrying out the economic activity prepare it for the monthly periods and when, on the basis of separate provisions, it has been drawn up by the chief executive officer of the tax office.

3. (repealed).

§ 28. 1. The list of the natures should be made in a diligent and lasting manner and completed and accompanied by signatures of the persons participating in the census.

2. The list by nature should contain at least the following data: the name of the owner of the establishment (company name), the date of compiling the census, the number of the following items of the inventory sheet by nature, the detailed determination of the goods and other ingredients mentioned in § 27, the unit of measurement, the quantity recorded at the time of the inventory, the price in zlotys and the groches per unit of measurement, the value resulting from the multiplication of the quantity of the goods by its unit price, the total value of the inventory by nature, and the clause "Inventory of the item ...", signatures of the persons drawing up the inventory and the signature of the owner of the establishment (partners), with that When driving: [ 9]

1) booksellers and bookstore antiquities-a list by nature may include one item of publishing of the same price, regardless of the author's name and surname, broken down by books, brochures, albums and others;

(2) the canton's activities-an unsold foreign exchange value should be covered by nature;

3) the activities of granting loans under the pledge-a censor by nature should be covered by the things pledled under the loans granted;

(4) the specific agricultural production departments-an inventory by nature should be included in the unused production of materials and raw materials and the number of animals by species broken down by group.

3. The list of nature should also include the goods constituting the property of the taxpayer, located on the date of preparation of the inventory outside the establishment of the taxpayer, as well as foreign goods located in the taxpayer's establishment. Foreign goods shall not be subject to valuation; it shall be sufficient to quantify them in the inventory of the goods, with the indication that they are the property.

4. The intention to draw up an inventory by nature at a different time than on 1 January, 31 December and the day of commencment of business activity of the taxpayer shall be obliged to notify in writing the competent warden of the tax office within the time limit which at least seven days prior to the date of this census.

§ 29. 1. The subject is obliged to value the materials and commercial goods covered by the census by purchase or purchase price, or at market prices on the date of the census, if they are lower than the purchase or acquisition prices; the list by nature of semi-finished products (semi-finished products), finished products and lack of own production shall be valued at the cost of manufacturing, and the commercial waste which in the course of the business has lost its original utility value shall be valued at the value resulting from the estimate. taking into account their suitability for further use.

2. The list of the nature of unsold foreign exchange values shall be valued at the purchase price of the date of the census, and on the day ending the tax year-at the purchase price, however, in the amount not higher than the average rate advertised by the National Bank of Poland on the day The end of the tax year and the value of the pledged-according to their market value.

(3) In the case of service and construction activity, the production not completed shall be valued at the cost of manufacturing, except that this may not be less than the cost of the direct materials used in the non-finished production.

(4) The animal production covered by the census shall be valued at market prices on the date of the census, taking into account the species, group and weight of the animals.

4a. [ 10] (repealed).

4b. [ 11] (repealed).

4c. [ 12] (repealed).

5. The list of the nature must be entered in the book according to the individual types of its components or in one item (sum), if a separate, detailed summary of the individual components has been drawn up on the basis of the inventory. The summary shall be kept together with the book.

6. The subject is obliged to make the valuation at the latest within 14 days from the date of completion of the inventory by nature.

7. In the event of acceptance of the valuation of goods in the amount below the purchase price or acquisition, or the cost of manufacturing, in particular due to damage, the exit from the fashion, should be made at the individual positions also the unit purchase price (acquisitions) or the cost of production.

8. (repealed).

§ 30. 1. In the case of the keeping of the book by the accounting office, the records shall be made in chronological order on the basis of the evidence referred to in § 12-16 and the sum of the monthly revenues resulting from the records referred to in § 8 paragraph. 1 point 2, or of the data resulting from the statement referred to in Paragraph 20 (1) 2, provided by the taxable person in accordance with the provisions of the contract, at a time ensuring the correct and timely settlement with the budget, but not later than the day of the 20th of each month for the previous month.

2. Paragraph Recipe 1 shall apply mutatis mutandis to taxable persons engaged in multi-establishment undertakings.

3. The travelers may make entries to the book on the basis of the rules referred to in the paragraph. 1 provided that the records referred to in § 8 (1) are kept at the same time. 1 point 2. This condition does not apply to taxable persons who make a sale only of invoices.

§ 31. 1. [ 13] In the case of a book in the ICT system, it is a condition for the book to be recognised as follows:

1) the definition in writing of the detailed instructions for the operation of the computer program used to keep the book;

2) the use of a computer program providing immediate insight into the contents of the records made and allowing all the data to be printed in chronological order, in accordance with the model of the book;

3) storage of recorded data on IT data carriers, in a manner that protects them from destruction or distortion, contravention of the established rules of their processing or their modification in an unauthorised manner.

2. [ 14] (repealed).

3. A subatter using a computer program that does not ensure that the book is printed, as specified in Annex 1 to the Regulation, is obliged to establish the book referred to in § 2 (1). 1. After the end of the month, you must prepare a computer printout that summaries the records for that month and enter the monthly totals for the monthly totals resulting from this printout.

Chapter 3

The manner in which the book is kept by the farmers referred to in paragraph 2 (1). 2

§ 32. [ Keeping a book by farmers] 1. The farmers referred to in § 2 par. 2, hereinafter referred to as "farmers", shall be obliged to armor the book and to number its cards consecutionly.

2. The book and the evidence referred to in § 12-16, on which the records are based, must be permanently resident in the place of residence of the farmer, and if the keeping of the book has been commissioned to the account of the accounts-at the place indicated by the § 8 (1) 1 point 1.

§ 33. 1. Farmers are obliged to set up a book as at 1 January of the tax year or on the day of commencment of operations during the tax year.

2. Farmers who commence business activity or in the previous fiscal year have used the lump sum income tax or have kept the accounts, shall be obliged to notify in writing the Head of the tax office competent according to the place of residence of the taxable person for the conduct of the book within 20 days from the date of its establishment.

§ 34. Farmers are obliged to conduct the book fairly and in a non-defective manner. Only revenues and expenses from economic activities should be recorded in the book. In this case, the provisions of § 7, § 11-17, § 19-21, § 24-26 and § 30 and 31 apply.

Chapter 4

Final provisions

§ 35. [ Repealed provisions] The Regulation of the Minister of Finance of 15 December 2000 is hereby repealed. on the taxation of the book of income and disgems (Dz. U. No 116, item. 1222, 2001 No. 128, pos. 1421 and 2002 Nr 219, pos. 1837).

§ 36. This Regulation shall enter into force on 1 September 2003.

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).

Annex 1. [ FORMULA-TAX BOOK OF REVENUES AND DISGEMS]

Annexes to the Regulation of the Minister of Finance
of 26 August 2003

Annex No 1

MODEL -REVENUE AND INCOME BOOK TAX [ 15]

infoRgrafika

infoRgrafika

EXPLANATORY NOTES TO THE TAX BOOK OF REVENUES AND DISGEMS

1. When making the records in the book, arising from the taxable person:

(a) records of sales,

(b) the records of the purchase and sale of foreign exchange values,

(c) the records of loans and pledged goods,

(d) records for the purposes of tax on goods and services

-Do not fill in columns 3-5 of the book.

2. Column 1 is intended to enter the next number of records in the book. The number shall be marked with the evidence constituting the basis for the recording.

(3) In column 2, enter the day of the month resulting from the document giving rise to the posting (date of receipt of the expenditure, receipt of the goods or receipt of the revenue or the date of the sales statement).

4. In column 3, the number of the invoice or other proof must be entered. Where records are made on the basis of daily sales accounts, the number of the bill to be invoiced shall be entered.

5. Columns 4 and 5 are intended to enter names and names (names of companies) and addresses of counterparties (suppliers or recipients) with which transactions concerning the purchase of raw materials, materials, goods, etc. are included. or the sale of finished goods (goods), where these transactions are documented by invoices and receipts. These columns are not to be completed in the case of sales revenue records on the basis of daily sales statements and internal evidence.

(6) In column 6, the types of revenue or expenditure shall be entered. This term should be concise to the substance of the economic event, e.g. purchase of steel sheet, payment for rims, payment of salaries for the period .........

7. Column 7 is intended to enter revenue from the sale of products (commercial goods) and sale of services.

Taxable persons carrying out canton activities in this column shall enter the monthly amount of income (sales of foreign exchange value) resulting from the records of the purchase and sale of foreign exchange values.

In the case of the lending activities under the pledge (in lombards), column 7 shall be entered at the end of the month by the amount of the commission constituting the value of the interest paid in the month in question or the difference between the amount obtained from the sale of pledged items and the amount of loans granted.

8. Column 8 is designed to enter other revenues, eg. revenue from the payment of the payment of the assets, the contractual penalties received, the remuneration of the payer.

9. Column 9 is intended to enter the total amount of revenues collected in columns 7 and 8.

10. Column 10 is intended to enter the purchase of materials and commercial goods at purchase prices.

The taxable persons conducting the canton activity in this column shall enter the monthly amount of the foreign exchange values purchased, resulting from the records of the purchase and sale of foreign exchange values.

11. Column 11 is designed to enter the by-products of the purchase, eg. costs relating to transport, loading and unloading, insurance on the road.

12. Column 12 is intended to be used for the payment of gross wages paid to employees (in cash and in kind). Remuneration in kind, if the subject of benefits in kind are goods or services falling within the scope of the employer's business activity, is based on average prices charged to other recipients and, in other cases, on the the basis of market prices used for the provision of services or the provision of goods or rights of the same type and species, taking into account, in particular, their state and degree of consumption and the time and place of release. Entry shall be made:

(a) on the basis of the payroll or other evidence on which the employee confirms his signature of the amount of the wages received in cash and in kind, in the case of payment of the remuneration in the cash of the cash,

(b) on the basis of other evidence, e.g. proof that the remuneration is transferred to the employee's account-if the remuneration is not paid in the cash of the cash.

This column also records the remuneration paid to the persons on the contracts of the contract and the contract of work.

13. Column 13 is intended to enter the remaining costs (except those mentioned in columns 10 to 12), except for costs that are in accordance with art. 23 Income tax law is not considered to be the cost of obtaining revenues. This column shall include, in particular, expenditure such as rent for premises, electricity, gas, water, central heating, telephone, fuel purchase, repair expenditure, depreciation of fixed assets, contributions to pension insurance and X-ray employees in the part financed by the employer, the contributions to the employee's accident insurance, the value of the equipment purchased. Expenditure on use not entered in the records of fixed assets and intangible assets of a passenger car, including the ownership of a person pursuing an economic activity, for the purpose of economic activity a taxable person should be entered in that column after the end of the month on the basis of a monthly statement of expenditure incurred. The sum of the expenditure credited to the cost of obtaining the revenue, during the months fixed from the beginning of the tax year, may not exceed the amount resulting from the records of the vehicle for the same period, that is, the amount resulting from the multiplication of the number of kilometres of the actual course of the vehicle and the rate for one kilometre of the run, determined by the competent minister in separate provisions.

The provisions relating to the cost of travel, including those of the owner and of the persons cooperating with him, shall be made on the basis of the settlement of those costs drawn up on the basis of an internal proof, known as the settlement of a business trip. It is necessary to attach evidence (invoices) to the individual expenses. If it has not been possible to obtain the proof (invoice), the staff member must make a written statement of the expenditure and the reasons for his failure to document it. They do not require proof of the diet invoices and the expenses covered by the lump sum, as well as the cost of running the employee's own car.

14. Column 14 is intended to enter the total amount of expenditure shown in columns 12 and 13.

15. In the case referred to in art. 113 (1) 5 of the VAT Act, taxable persons shall, after the end of the month in which the value of the sale referred to in Article 4 has been exceeded, shall be effected by the taxable person 113 (1) 1 and 2 of the Act on VAT, corrections of the provisions on the costs of obtaining revenue for that part of the input tax on goods and services which they are deducted from the tax due.

16. Column 15 is free. This column may be used to record other economic conditions other than those mentioned in columns 1 to 13. In this column, you can also type expenses for the revenue of the month or next year (next years).

17. Column 16 is intended to enter the costs of research and development activities referred to in art. 26e Income Tax Act. At the end of the year, these costs should be summed up. This column should include all the costs of research and development, irrespective of the proportion of which will be deducted from the tax base.

18. Column 17 is intended to provide comments on the contents of the entries in columns 2-16. This column can also be used for example. for the entry of collected advances, the trading of returnable packaging. This column may also be used to record the revenue actually received by the taxable person. In the event of a choice in the next fiscal year of taxation in the form of a lump sum on recorded income, the limit of the revenue received in the previous fiscal year in an amount equivalent to the equivalent of EUR 25 000 is-according to art. 21 (1) 1b of the Flat-rate Income Tax Act-a condition for the use of a quarterly means of payment of a lump sum from the income of the recorded income.

19. After the end of the month the entries made in a given month should be emphasized, and the data from columns 7-14 totaled. The resulting summary of the amount should be underlined. The taxable person can enter the sum from the beginning of the year to the month preceding the month and enter the sum of the columns in each column from the beginning of the year in each column below the summary of the month in question.

(20) If the taxable person does not summarize the provisions of successive months from the beginning of the year, the annual statement must be drawn up on a separate page in the book after the end of the tax year. To do this, type in the appropriate column totals for each month and add them.

(21) In order to determine the value of the individual components of the inventory by the nature of the materials and of the commercial goods at the purchase price, the percentage of the purchase by-cost of the purchase (column 11) should be determined in relation to the total value of assembled materials (in column 10) (the sum of the by-products of the purchase multiplied by 100 and divided by the value of the purchase). The rate at which the rate of purchase should be increased should then be increased and the individual components of the inventory should be determined.

A taxpayer may also make a valuation of the value of materials and commercial goods at purchase prices, i.e. Without increasing this price by an indicator of the by-cost of purchase.

22. In order to establish the income achieved in the tax year, it belongs on a separate page of the book:

1) establish the value of the revenue achieved in the tax year (column 9);

2) establish the amount incurred in the tax year for the costs of obtaining revenues as follows:

(a) to the census value at the beginning of the tax year, count the purchase value of commercial goods (materials) in columns 10 and 11, and then reduce by the value of the census drawn up at the end of the tax year,

(b) the amount resulting from this calculation shall be increased by the amount of the expenditure in column 14 and the amount of the remuneration in kind in that part where the expenses (costs) relating to the remuneration in kind have been entered in other columns of the book revenues and disuses (eg. in gastronomy, the purchase costs of materials and commercial goods used in the preparation of meals for employees are entered in column 10);

3) the value of the revenue reached (column 9) minus the amount incurred in the tax year of the cost of obtaining the revenue, calculated in accordance with the explanations given in point 2; the resulting difference is the amount of the income attained in the fiscal year.

23. Specified in the mouth. 22 the calculation of income also applies to taxable persons who draw up an inventory by nature (e.g. at the end of the month or if a census was drawn up by nature, he ordered the chief of the tax office).

24. Example of income calculation:

Gr.

1)

Revenue (column 9)

455 600,75

2)

The amount of the revenue incurred in the tax year:

(a) the census value at the beginning of the tax year

58 678.28

(b) plus expenses for the purchase of commercial goods and materials (column 10)

289 288,56

(c) plus expenses for incidental expenses (column 11)

10,320,40

d) minus the census value at the end of the tax year

46 524,32

(e) plus the amount of other expenditure (column 14)

78 328,09

(f) minus the value of salaries in kind covered by other columns of the book

4,826,00

Total Revenue Acquisition Costs

385 265.01

3)

Determination of the income achieved in the tax year:

(a) revenue (point 1)

455 600,75

(b) minus the costs of obtaining revenue (point 2)

385 265.01

Income (a-b)

70 335,74

25. The principles set out in the paragraph. 1-24 shall apply mutatis mutandis in the case of a tax book of income and disgems on behalf of the taxpayer by the accounting office.


Annex 2. [ FORMULA-TAX BOOK OF INCOME AND DEVELOPMENT FOR FARMERS ENGAGED IN ECONOMIC ACTIVITY]

Annex No 2

MODEL -REVENUE AND INCOME BOOK TAX FOR FARMERS ENGAGED IN ECONOMIC ACTIVITIES [ 16]

infoRgrafika

EXPLANATORY NOTES TO THE TAX BOOK OF INCOME AND DEVELOPMENT FOR FARMERS ENGAGED IN ECONOMIC ACTIVITIES

1. Column 1 is intended to enter the next number of records in the book. The number shall be marked with the evidence constituting the basis for the recording.

2. In column 2, enter the day of the month resulting from the document giving rise to the posting (date of receipt of the expenditure, receipt of the goods or the receipt of the revenue or the date of the sales statement).

(3) In column 3, the number of the invoice or other proof must be entered. Where records are made on the basis of daily sales accounts, the number of the bill to be invoiced shall be entered.

4. Column 4 is intended for entering revenue, e.g. from the sale of goods (commercial goods), sale of services.

5. Column 5 shall be used for the entry of costs, except for the costs which according to art. 23 Income tax law is not considered to be the cost of obtaining revenues. For example, this column is included in the column. purchase of materials or commercial goods at purchase prices, the side costs associated with the purchase, eg. costs relating to transport, loading and unloading, insurance on the road. In addition, this column shall include, in particular, expenditure such as rent for premises, electricity, gas, water, central heating, telephone charge, fuel purchase, repair expenditure.

6. Column 6 is intended to enter the costs of research and development activities referred to in art. 26e Income Tax Act. At the end of the year, these costs should be summed up. This column should include all the costs of research and development, irrespective of the proportion of which will be deducted from the tax base.

7. Column 7 is intended to provide comments on the contents of the entries in columns 2-6. This column can also be used for example. for the entry of collected advances, the trading of returnable packaging.

8. After the end of the month entries made in a given month should be emphasized, and the data from columns 4 and 5 sum up. The resulting summary of the amount should be underlined. The farmer can enter in each column the sum from the beginning of the year to the month preceding that month, and enter the sum of the columns in each column from the beginning of the year in the individual columns, which is summarized by the month.

(9) If the farmer does not summarize the provisions of the subsequent months from the beginning of the year, the annual summary shall be drawn up on a separate page in the book after the end of the tax year. To do this, type in the appropriate column totals for each month and add them.

10. In order to determine the income achieved in the tax year belongs to the separate page of the book:

1) establish the value of the income achieved in the tax year (column 4);

2) establish the amount incurred in the tax year for the costs of obtaining revenues (column 5);

3) the value of the revenue reached (column 4) less the amount incurred in the tax year of the costs of obtaining the revenue, calculated according to the explanations given in point 2; the resulting difference is the amount of the income achieved in the fiscal year.

11. Example of calculation of the income achieved in the tax year:

Gr.

1) Revenue (column 4)

6,420.30

2) minus the costs of obtaining revenues (column 5)

5,248,80

Income (point 1-(2))

1 171,50

12. The principles set out in the paragraph. 1-11 shall apply mutatis mutandis in the case of a tax book of income and disgems on behalf of the farmer by the accounting office.

[ 1] § 5 par. 2 in the wording set by § 1 item 1 of the Ordinance of the Minister of Finance of 31 March 2016. amending the ordinance on the conduct of the tax book of income and disgems (Journal of Laws of the Act of 467). The amendment came into force on 8 April 2016.

[ 2] § 12 par. 3 point 1a repealed by § 1 point 2 lit. a) of the Regulation of the Minister of Finance of 31 March 2016. amending the ordinance on the conduct of the tax book of income and disgems (Journal of Laws of the Act of 467). The amendment came into force on 8 April 2016.

[ 3] § 12 par. 3 point 1b repealed by § 1 point 2 lit. a) of the Regulation of the Minister of Finance of 31 March 2016. amending the ordinance on the conduct of the tax book of income and disgems (Journal of Laws of the Act of 467). The amendment came into force on 8 April 2016.

[ 4] § 12 par. 4a repealed by § 1 point 2 lit. b) of the Regulation of the Minister of Finance of 31 March 2016. amending the ordinance on the conduct of the tax book of income and disgems (Journal of Laws of the Act of 467). The amendment came into force on 8 April 2016.

[ 5] § 18 ust. 3 in the wording set by § 1 item 3 of the Ordinance of the Minister of Finance of 31 March 2016. amending the ordinance on the conduct of the tax book of income and disgems (Journal of Laws of the Act of 467). The amendment came into force on 8 April 2016.

[ 6] § 26a repealed by § 1 item 4 of the Ordinance of the Minister of Finance dated 31 March 2016 amending the ordinance on the conduct of the tax book of income and disgems (Journal of Laws of the Act of 467). The amendment came into force on 8 April 2016.

[ 7] § 27 ust. 1 in the version set out in point 5 (5) of the first subparagraph. a) of the Regulation of the Minister of Finance of 31 March 2016. amending the ordinance on the conduct of the tax book of income and disgems (Journal of Laws of the Act of 467). The amendment came into force on 8 April 2016.

[ 8] § 27 ust. 1a added by § 1 point 5 letter b) of the Regulation of the Minister of Finance of 31 March 2016. amending the ordinance on the conduct of the tax book of income and disgems (Journal of Laws of the Act of 467). The amendment came into force on 8 April 2016.

[ 9] § 28 ust. 2 in the wording set by § 1 item 6 of the Ordinance of the Minister of Finance of 31 March 2016 amending the ordinance on the conduct of the tax book of income and disgems (Journal of Laws of the Act of 467). The amendment came into force on 8 April 2016.

[ 10] § 29 par. 4a repealed by § 1 item 7 of the Ordinance of the Minister of Finance of 31 March 2016 amending the ordinance on the conduct of the tax book of income and disgems (Journal of Laws of the Act of 467). The amendment came into force on 8 April 2016.

[ 11] § 29 par. 4b repealed by § 1 item 7 of the Ordinance of the Minister of Finance of 31 March 2016. amending the ordinance on the conduct of the tax book of income and disgems (Journal of Laws of the Act of 467). The amendment came into force on 8 April 2016.

[ 12] § 29 par. 4c repealed by § 1 item 7 of the Ordinance of the Minister of Finance of 31 March 2016. amending the ordinance on the conduct of the tax book of income and disgems (Journal of Laws of the Act of 467). The amendment came into force on 8 April 2016.

[ 13] § 31 par. 1 in the version set out in point 8 (1) (c). a) of the Regulation of the Minister of Finance of 31 March 2016. amending the ordinance on the conduct of the tax book of income and disgems (Journal of Laws of the Act of 467). The amendment came into force on 8 April 2016.

[ 14] § 31 par. 2 repealed by § 1 point 8 lit. b) of the Regulation of the Minister of Finance of 31 March 2016. amending the ordinance on the conduct of the tax book of income and disgems (Journal of Laws of the Act of 467). The amendment came into force on 8 April 2016.

[ 15] Annex No 1 as set out by § 1 item 9 of the Regulation of the Minister of Finance dated 31 March 2016 amending the ordinance on the conduct of the tax book of income and disgems (Journal of Laws of the Act of 467). The amendment came into force on 8 April 2016.

[ 16] Annex No 2 as set out by § 1 item 10 of the Ordinance of the Minister of Finance of 31 March 2016 amending the ordinance on the conduct of the tax book of income and disgems (Journal of Laws of the Act of 467). The amendment came into force on 8 April 2016.