Key Benefits:
ACT
of 15 February 1992
o Corporate Income Tax 1)
Chapter 1
Subject and subject of taxation
Article 1. [ Regulatory scope] 1. The Act regulates the taxation of income tax on the income of legal persons and capital companies in the organization.
2. The provisions of the Act shall also apply to organizational units having no legal personality, with the exception of companies not having legal personality, subject to the paragraph. 1 and 3.
3. The provisions of the Act shall also apply to:
1) comandite-joint-stock companies established or the Management Board on the territory of the Republic of Poland;
(2) companies which do not have legal personality established in another State, if they are treated as legal persons in accordance with the provisions of the tax law of that other State and are liable in that State to tax on the whole of their income no matter the place where they are achieved.
Article 1a. [ Tax Capital Group] 1. The subatters may also be groups of at least two commercial law companies having legal personality, which remain in the capital unions, hereinafter referred to as "tax-group tax groups".
2. A taxable capital group shall be a taxable person, provided that the following conditions are met:
1) the tax group may create only limited liability companies or limited liability companies established in the territory of the Republic of Poland, if:
(a) the average share capital determined in the manner referred to in paragraph 1 (a). 2b, per each of these companies, is not less than 1 000 000 PLN,
(b) one of the companies, hereinafter referred to as the 'parent company', holds a direct 95% share in the share capital or in that part of the share capital of the other companies, hereinafter referred to as 'subsidiaries', which, on the basis of the provisions on commercialisation and the privatisation has not been granted free of charge or on preferential terms acquired by workers, farmers or fishermen, or which does not constitute a provision for reprivatisation of the State Treasury's property,
(c) the subsidiaries do not hold shares in the share capital of the other companies constituting that group,
(d) there are no arrears in these companies in the tax payments constituting the revenue of the State budget;
2) the parent company and the subsidiaries concluded, in the form of a notarial deed, the contract for creation, for a period of at least 3 fiscal years, of the tax group of capital and the contract, hereinafter referred to as the "contract", was registered by the chief of the tax office;
3. after the formation of the tax group of the company forming the group, they fulfil the conditions set out in point 1 (c). a-c, and in addition:
(a) they do not benefit from income tax exemptions on the basis of separate laws,
(b) they do not remain in the relationships causing the existence of the circumstances referred to in Article 3 (1). 11, with taxpayers of income tax not included in the tax composition of the capital group;
4) the tax group will reach for each fiscal year the share of income in revenue, determined in accordance with art. 7a ust. 1, at least 3%.
2a. The condition specified in the paragraph. 2 point 1 (c) d is considered to be satisfied even if the company after accession to the tax group has made a correction of the tax return and regulates that arrears with the interest due within 14 days from the date of the filing of the correction of the declaration or the 14 days from the date of notification of the decision of the authority of the first instance determining the amount of the undertaking shall settle the arrears, together with the interest due.
2b. The value of the share capital referred to in paragraph 2 Article 2 (1) (a) shall be determined without taking into account that part of the capital which has not been transferred to or which has been covered by receivables on loans (loans) and interest on those loans (loans), the shareholders ' shareholders in respect of that company, as well as intangible or legal values from which depreciation is not made in accordance with Article 3 (1) of Regulation (EC) No EC (EC) No matter. 16a-16m.
3. The contract shall include at least:
1) the list of companies constituting the tax group of the capital group and the amount of their share capital;
2) information about the shareholders (shareholders) and the amount of their participation in the share capital in the parent company and in the subsidiaries forming the tax group of the capital group, holding at least 5% of the shares (shares) of these companies;
3) determination of the duration of the contract;
4) an indication of the company representing the tax-group of the capital group in terms of the obligations arising from the Act and the provisions of the Tax Ordinance;
5) the determination of the tax year adopted.
4. The contract shall be notified by the company, indicated in accordance with the paragraph. 3 point 4, to the competent according to its seat the head of the tax office, at least 3 months before the beginning of the tax year adopted by the tax group of capital. That authority shall be competent in matters of taxation of the tax income of the group.
5. The insolent of the tax office shall make, in the form of a decision, the registration of the contract. In the same form, the head of the tax office will refuse to register the contract if the conditions referred to in the paragraph are not fulfilled. 2 points 1 and paragraph 1. 3 and 4.
6. After the registration of the contract, it cannot be extended to other companies.
7. Income tax and advance payments on this tax shall be calculated, collected and paid by the company referred to in paragraph. 3 point 4. This company is not entitled to remuneration for the timely payment of corporate income tax due on the tax of the capital group.
8. The company referred to in paragraph. Article 3 (4), shall be notified to the Head of the Tax Office referred to in paragraph 3. 4, any changes to the contract and changes in the share capital of companies forming a tax group of the capital group-within 30 days from the date of the existence of those circumstances.
9. The extension of the period of the tax operation of the capital group is required to conclude a new contract, subject to notification and registration by the competent Head of the Tax Office.
10. In the event that during the term of the contract there are changes in the factual or legal status, dependent on any party of the contract that violate the conditions of the tax recognition of the capital group for the taxpayer of income tax, the day breaches of any of those conditions, subject to paragraph (a). 12, means the loss of the status of the taxpayer and the end of the tax year.
11. The disposal of shares (shares), covered by the rules on commercialisation and privatisation or in connection with the reprivatisation, and the further trading of these shares (shares) by their holders does not constitute a breach of the conditions of tax recognition of the group capital charge for the income tax taxpayer.
12. In the event of failure to comply with the condition referred to in paragraph. 2 point 4, the day of the loss of the taxable person's status by the tax group shall be considered the last day of the month in which the tax return was made, but not later than the day on which, according to art. 27 ust. 1, there is a time limit for the submission of this testimony.
13. Accession to another tax group tax by any of the companies previously included in the group, which has lost this status due to the violation of the conditions referred to in paragraph. 2 points 3 and 4, it is not possible before the end of the tax year of the company, following the year in which the tax group lost the right to consider it as a taxpayer.
14. The companies constituting the tax group shall be jointly and severally liable for the income tax liability due for the duration of the contract.
15. The information on the registration and tax deletion of the capital group shall be subject to the notice in the Monitor Judicial and Economic Monitor.
Article 2. [ Exemptions from the provisions of the Act] 1. The provisions of the Act shall not apply to:
1. income from agricultural activities, except income from special agricultural production departments, unless the fixing of revenues is required for the purpose of determining income tax free of income under art. 17 para. 1 point 4e;
2) revenue from forest management within the meaning of the Act on Forests;
3) revenues resulting from activities that cannot be the subject of a legally effective contract;
4) revenue (revenue) of the shipping entrepreneur taxed on the basis of the rules resulting from the Act of 24 August 2006. of the tonnage tax (Dz. U. of 2014 items 511 and 2015 items 211), subject to art. 9 ust. 1a;
5) [ 1] revenues of the ship's entrepreneur taxed on the basis of the rules resulting from the Act of 6 July 2016. o the activation of the ship industry and complementary industries (Dz. U. Entry 1206), subject to Art. 9 ust. 1a.
2. The agricultural activities within the meaning of the paragraph. 1 point 1 is an activity consisting in the manufacture of plant or animal products in the unprocessed state (natural) from their own crops or breeding or rearing, including seed, nursery, breeding and production of seed, breeding, production of groundwater, greenhouses and under foil, production of ornamental plants, cultivated and orchard mushrooms, breeding and production of breeding material of animals, birds and commercial insects, animal production of the type industrial-feral and fish farming, as well as activities in which minimum periods of time the retention of purchased animals and plants, during which their biological growth occurs, shall be at least:
1) month-in the case of plants,
2) 16 days-in case of high-intensity tuition of specialty geese and ducks,
3) 6 weeks-in the case of other poultry for fattening,
4) 2 months-in the case of other animals
-counting from the date of acquisition.
3. Agricultural specialty products are: crops in greenhouses and heated foil tunnels, growing mushrooms and mushrooms, growing "in vitro" crops, breeding and breeding of poultry for fattening and laying poultry, poultry hatcheries, breeding and rearing of animals. futeric and laboratory, breeders of earthworms, breeding of entomofagas, silkworm rearing, carrying out of apiaries and breeding and rearing of other animals outside the agricultural holding.
4. Whenever the farm is referred to in the Act, this means an agricultural holding within the meaning of the Act on Agricultural Tax.
5. They shall not constitute departments of special agricultural production of growing, breeding and rearing of animals in size not exceeding the size laid down in Annex No 2.
(6) If the size of the special agricultural production units exceeds the quantities set out in Annex No 2, the taxable income of the entire crop area or of all units of production shall be taxed in the taxable amount.
Article 3. [ Unrestricted Tax Obligation] 1. The Podatnica, if they are established or the Management Board within the territory of the Republic of Poland, are subject to the tax obligation on the whole of their income, regardless of the place of their attainment.
2. The travelers, if they do not have on the territory of the Republic of Poland the seat or the management board, shall be subject to a tax obligation only on the income they achieve on the territory of the Republic of Poland.
3. [ 2] For the income (revenues) reached on the territory of the Republic of Poland by the taxpayers referred to in paragraph. 2, in particular, revenue (revenue) shall be deemed to have:
1) any kind of activity carried out on the territory of the Republic of Poland, including through a foreign establishment situated in the territory of the Republic of Poland;
2) situated in the territory of the Republic of Poland property or rights to such property, including the divestment of it in whole or in part or the disposal of any rights to such property;
3) securities and derivative financial instruments which are not securities, admitted to official listing on the territory of the Republic of Poland within the regulated market of the stock exchange market, including those obtained from the divestments of those the instruments or instruments resulting from the implementation of the rights of those instruments;
4) the title of transfer of ownership of shares (shares) in the company, the total rights and obligations in a non-legal entity or the titles of participation in an investment fund or mutual investment institution, in which at least 50% of the value of the assets, directly or indirectly, constitute real estate located on the territory of the Republic of Poland or the right to such real estate;
5) of the title of regulated receivables, including those placed at the disposal, paid or deducted, by natural persons, legal persons or organizational units without legal personality, domicile, registered office or the management board at the territory of the Republic of Poland, irrespective of the place of conclusion of the contract and performance
4. [ 3] The value of the assets referred to in paragraph Article 3 (4) shall be fixed on the last day of the month preceding the month of disposal of the shares in the company, the total rights and obligations of a non-legal person or investment fund or mutual investment institution.
5. [ 4] For the revenue (revenues) referred to in paragraph 1. The revenue referred to in Article 3 (5) shall be deemed to be Article 5 21 (1) 1 and Art. 22 par. 1, if they do not constitute income (revenue) referred to in paragraph. 3 points 1 to 4.
Article 4. [ Territorial Scope] Within the territory of the Republic of Poland, within the meaning of the Act, it is also considered to be located outside the territorial sea of the exclusive economic zone, in which the Republic of Poland on the basis of internal law and in accordance with international law exercise the rights relating to the study and exploitation of the seabed and its subsoil and their natural resources.
Article 4a. [ Definitions] Whenever there is a law in the law:
1) investments-this means fixed assets under construction within the meaning of the Act of 29 September 1994. of accounting (Dz. U. of 2016 r. items 1047), hereinafter referred to as "the Accounting Act";
2) property components-this means assets within the meaning of the Accounting Act, less the acquired debts functionally related to the business activity of the vendor, provided that the debts are not included in the purchase price in question in Article 16g par. 3;
3) enterprise-this means an enterprise within the meaning of the provisions of the Civil Code;
4) organised part of the company-this means the organisation and financial extraction of a complex of tangible and intangible elements, including obligations, which are intended to carry out specific tasks in the existing undertaking. economic, which, at the same time, could constitute an independent undertaking by itself carrying out these tasks;
5) a restructuring programme on the basis of separate laws-this means restructuring on the basis of the laws:
a) of 26 November 1998 adjustment of hard coal mining to operate under market economy conditions and the specific powers and tasks of mining municipalities (Dz. U. Entry 1112, of late. zm.) [ 5] ,
(b) of 7 October 1999. to support the restructuring of industrial defence potential and technical modernization of the Armed Forces of the Republic of Poland (Dz. U. of 2015 items 1876),
(c) of 14 July 2000. restructuring the financial restructuring of sulphur mining (Dz. U. Entry 856, 2003 items 1693 and from 2016. items 266),
(d) of 8 September 2000. on the commercialisation, restructuring and privatisation of the state-owned enterprise "Polskie Koleje Państwowe" (Dz. U. of 2014 items 1160, of 2015 items 200 and of 2016 items 615),
(e) of 24 August 2001. restructuring of the iron and steel industry (Dz. U. Entry 1196, with late. zm.),
(f) of 15 April 2005. about public aid and restructuring of public health care facilities (Dz. U. Entry 684, of late. zm.);
(5a) restructuring proceedings-this means restructuring proceedings within the meaning of the Act of 15 May 2015. -Restructuring law (Dz. U. of 2016 r. items 1574 and 1579);
6) the tax office-this means the tax office, with the assistance of which the taxpayer's competent tax office is carrying out its tasks;
7) Goods and Services Tax Act-this means the Act of 11 March 2004. o Tax on goods and services (Dz. U. of 2016 r. items 710, z Late. zm.);
(8) the public-private partnership act, which means the Law of 19 December 2008. o public-private partnership (Dz. U. of 2015 items 696 and 1777);
9) (repealed)
9a) passenger car-this means a motor vehicle within the meaning of the provisions on road traffic with a maximum permissible weight not exceeding 3,5 tonnes, designed to carry no more than 9 persons, including the driver, except:
(a) a car vehicle having one seat row, which shall be separated from the part intended for the carriage of cargo by wall or permanent bulkhead:
-classified on the basis of road traffic regulations to a subgenus: multipurpose, van or
-with the open part intended for the carriage of cargo,
(b) a motor vehicle which has a driver's cab with one row of seats and a bodywork intended for the carriage of cargo as a construction of separate vehicle components,
(c) a special vehicle, if the documents issued in accordance with traffic regulations indicate that the vehicle in question is a special vehicle, and if the conditions contained in the separate provisions laid down for the following purposes are also fulfilled:
-electrical/welding unit,
-for drilling work,
-excavator, koparko-spycharka,
-charger,
-a lift for maintenance and assembly work,
-car crane,
(d) a vehicle vehicle as defined in the provisions adopted on the basis of the Article 86a ust. 16 of the Law on Goods and Services Tax;
10) a small taxpayer-it means a taxpayer whose value of sales revenue (together with the amount of tax due on goods and services) did not exceed in the previous fiscal year an amount corresponding to the equivalent of 1 200 000 euro in gold; the conversion of amounts expressed in euro is made at the average rate of the euro announced by the National Bank of Poland on the first business day of October of the previous fiscal year, rounded up to 1000 PLN;
11) a foreign plant-this means:
(a) a permanent establishment through which an entity established in the territory of a single State is wholly or partly carried out in the territory of another State, and in particular a branch, representation, office, factory, workshop or place of the extraction of natural resources,
(b) the construction site, the construction, assembly or installation, carried out in the territory of one State by an entity established or administrative board in the territory of another State,
(c) a person who, on behalf of and for the benefit of an entity established or of the management in the territory of one State, operates in the territory of another State, if that person has the power of attorney to conclude on his behalf the contracts and the power of attorney is actually doing so
-unless the Agreement on the avoidance of double taxation to which the Republic of Poland is a party provides otherwise;
12) certificate of residence-this means attestation of the place of establishment of the taxpayer for tax purposes issued by the competent authority of the tax administration of the State of the taxpayer's place of establishment;
(13) the insurer shall be understood to mean an insurance or reinsurance undertaking which operates on the basis of the provisions on insurance and reinsurance activities;
14) [ 6] a company which is not a legal person, which means a company other than that referred to in point 21;
15) of the collective account-this means a collective account within the meaning of the Act of 29 July 2005. marketing of financial instruments (Dz. U. of 2016 r. items 1636);
16) participation (shares)-this means also the general rights and obligations of the partner in the company referred to in art. 1 (1) 3;
17) partner-this means also the shareholder;
18) of the share capital-this also means the core capital of the company referred to in art. 1 (1) 3;
19) participation in the profits of legal persons-this also means participation in the profits of the companies referred to in art. 1 (1) 3;
20) taking part (shares)-this means also obtaining by the partner of the company referred to in art. 1 (1) 3, the general rights and obligations of the partner in this company;
21) [ 7] company-this means:
(a) a company which has legal personality, including a company which is bound under Council Regulation (EC) No 2157/2001 of 8 October 2001 (OJ 2001 L 31, p. on the Statute for a European Company (SE) (Dz. Urz. EC L 294, 10.11.2001, p. 1, from late. zm.; Dz. Urz. EU Polish Special Edition, rozdz. 6, t. 4, str. 251),
(b) a capital company in the organisation,
c) a limited joint-stock company established or a management board in the territory of the Republic of Poland,
(d) a company with no legal personality established in another State, if it is treated as a legal person in accordance with the provisions of the tax law of that other State and is subject in that State to the taxation of its total income without any the place of their attainment;
22) derivative financial instruments-this means the financial instruments referred to in art. 2. 1 point 2 of the Law of 29 July 2005. the trading of financial instruments, excluding the titles of participation in the institutions of mutual investment and money market instruments;
23. commercialised intellectual property-this means:
a) patent, additional protective law for invention, protective law for utility model, the right of registration of the industrial design or the right of registration of the topography of the chip and the right to obtain the above rights or the right of priority-specified in the law of 30 June 2000. -Industrial property law (Dz. U. of 2013 r. items 1410 and the year 2015 items 1266, 1505 and 1615),
(b) the copyright of the assets in the computer program,
(c) the equivalent of a documented knowledge (information) suitable for industrial, scientific or commercial exploitation (know-how),
(d) the right to exercise the rights or values referred to in (c). a-c on the basis of the licence agreement;
(24) the commercial entity, which means:
(a) a university within the meaning of the Law of 27 July 2005. -Law on higher education (Dz. U. 2012 r. items 572, late. zm.),
(b) a company established on the basis of Article 86a ust. 1 or Art. 86b (b) 1 of the Act of 27 July 2005. -Law on higher education,
c) the Polish Academy of Sciences or its scientific institute within the meaning of the Act of 30 April 2010. o Polish Academy of Sciences (Dz. U. of 2016 r. items 572 and 1311),
(d) a company established on the basis of Article 83 (1) 1 of the Act of 30 April 2010. o The Polish Academy of Sciences,
(e) a research institute within the meaning of the Act of 30 April 2010. o research institutes (Dz. U. of 2016 r. items 371, 1079 and 1311),
(f) a company established on the basis of Article 17 para. 5 of the Act of 30 April 2010. o research institutes,
(g) a creator entitled to the rights or values listed in point 23 (a). a-c as well as the conclusion of the licence agreement referred to in point 23 (d),
h) an international scientific institute established on the basis of separate regulations, operating in the territory of the Republic of Poland
-if it brings intellectual property to the company's capital company;
25) short selling-this means a short sale within the meaning of art. 2. 1 litas b of Regulation (EU) No 236/2012 of the European Parliament and of the Council of 14 March 2012. on short selling and selected aspects of credit default swaps (Dz. Urz. EU L 86 of 24.03.2012, p. 1);
26) research and development activities-this means creative activities involving scientific research or development work, undertaken in a systematic way to increase knowledge resources and the use of knowledge resources for the creation of new applications;
27) scientific research-this means:
(a) basic research-original research, experimental or theoretical work undertaken primarily for the purpose of acquiring new knowledge of the grounds of phenomena and observable facts without the attitude to direct commercial application,
(b) applied research-research work undertaken to acquire new knowledge, primarily oriented towards application in practice,
(c) industrial research-research to acquire new knowledge and skills to develop new products, processes and services, or to make significant improvements to existing products, processes and services; these studies take into account the creation of components of complex systems, the construction of prototypes in a laboratory environment or in an environment simulating existing systems, especially to assess the usefulness of the data types of the technologies, and the construction of the necessary ones in these tests pilot lines, including the acquisition of evidence in the case of generic technologies;
28) development work-this means the acquisition, merger, shaping and utilisation of the knowledge and skills currently available in the field of science, technology and business, and other knowledge and skills to plan production, and the creation and design of new, modified or improved products, processes and services, excluding work involving routine and periodic changes to products, production lines, manufacturing processes, existing services, and other services underway operations, even if such changes are of a nature of improvement, in in particular:
(a) the development of prototypes and pilot projects and demonstration, testing and validation of new or improved products, processes or services in an environment which is a model of the conditions of real operation, the main purpose of which is further technical refinement of products, processes or services, the final shape of which has not been determined,
(b) the development of prototypes and pilot projects that can be used for commercial purposes, where the prototype or pilot project is a final product ready for commercial use, and its production for the sole purpose of Demonstration and validation is too expensive;
29) [ 8] actual owner-this means the entity receiving the claim for its own benefit, other than the intermediary, representative, trustee or other entity required to transfer all or part of the claim to another entity;
30) [ 9] the Act on Investment Funds-this means the Act of 27 May 2004. o Investment funds and the management of alternative investment funds (Dz. U. of 2014 items 157, of late. zm.).
Article 4c. [ Statement of satisfaction for motor vehicles] Compliance with the requirements for motor vehicles as defined in:
1. 4a pt. 9a lit. a and b is established on the basis of an additional technical examination carried out by the district vehicle inspection station, as confirmed by the certificate issued by that station, and of the registration evidence of the vehicle containing the appropriate annotation of the the fulfilment of these requirements;
2. Article 4a pt. 9a lit. c shall be determined on the basis of the documents issued in accordance with the provisions on road traffic.
Article 5. [ Revenue] 1. Revenue from participation in a non-legal entity, from joint ownership, joint venture, joint ownership or joint use of goods or property rights, shall be combined with the revenue of each partner in proportion to the shares held in the company. the right to participate in the profit (share). In the absence of any contrary evidence, the rights to participate in the profit (share) shall be deemed to be equal.
2. The rules expressed in paragraph. 1 shall apply mutatis mutandis to the settlement of the costs of obtaining revenues, expenditure not constituting the costs of obtaining revenues, exemptions and tax deductions, and reductions in income, tax base or tax.
3. If an economic activity is carried out by a company which is not a legal person, the income of the partner in such a company, determined on the basis of the mouth. 1, shall be regarded as income from economic activities.
Article 6. [ Exemptions from tax] 1. Exempt from tax:
1) The Treasury;
2) National Bank of Poland;
3. budgetary units;
4) the state special-purpose funds, referred to in the Act of 27 August 2009. on public finances (Dz. U. of 2013 r. items 885, as late. zm.);
4a) the National Fund for Environmental Protection and Water Management;
4b) voivodship funds for environmental protection and water management;
5) international companies and other economic entities set up by the state administration body jointly with other states on the basis of an agreement or agreement, unless such agreements or agreements provide otherwise;
6) the local government units in terms of income specified in the provisions of the Act on the income of local government units;
(7) The Agency for Restructuring and Modernisation Of Agriculture;
8) (repealed)
9. The Agricultural Market Agency;
10) [ 10] investment funds opened and specialised open investment funds established on the basis of the Investment Fund Act, except for specialised investment funds opened using investment rules and restrictions specified for investment funds closed;
10a) institutions of mutual investment, subject to paragraph. 4, having its registered office in a Member State other than the Republic of Poland of a Member State of the European Union or in another country of the European Economic Area, which together meet the following conditions: [ 11]
(a) they are subject in the country in which they are established, taxable income tax on the whole of their income, irrespective of their place of attainment,
b) [ 12] the exclusive object of their activities is the collective placement of funds, collected by means of a public offering for the acquisition of their shares in securities or money market instruments,
c) [ 13] carry out their activities on the basis of the authorisation of the competent supervisory authorities of the financial market in the country in which they are established,
(d) their activities are subject to direct supervision by the competent supervisory authorities of the financial market in the country in which they are established,
(e) have a depositary holding the assets of that institution,
(f) they are managed by entities which carry out their activities on the basis of the authorisation of the competent supervisory authorities of the financial market of the State in which they are established;
11) pension funds set up on the basis of the provisions on the organisation and functioning of pension funds;
11a) taxable persons who are established in a Member State other than that of the Republic of Poland of a Member State of the European Union or in another country of the European Economic Area carrying out a pension scheme, in the field of income related to the the collection of savings for pension purposes, which fulfil the following cumulative conditions:
(a) they are subject in the country in which they are established, taxable income tax on the whole of their income, irrespective of their place of attainment,
(b) carry out their activities on the basis of the authorisation of the competent authorities of the country in which they are
(c) their activities are subject to supervision by the competent authorities of the State in which they are established,
(d) they have a depositary which records the assets of those taxable persons,
(e) the subject matter of their activities is exclusively the collection of funds and their placement, intended to be paid to the participants in the pension scheme after they have reached the retirement age;
12. The Social Insurance Institution as referred to in the Act of 13 October 1998. o Social Security System (Dz. U. of 2016 r. items 963, 1247 and 1579);
12a) The Demographic Reserve Fund, referred to in the Act of 13 October 1998. the social security scheme;
13) The Agricultural Property Agency;
14) (repealed)
(15) The Agency For Material Reserves;
16) the National Health Fund referred to in the Act of 27 August 2004. on health care services financed from public funds;
(17) The Bank Guarantee Fund;
18) the asset manager within the meaning of the Act of 10 June 2016. o Bankowy Guarantee Fund, deposit guarantee scheme and compulsory restructuring (Dz. U. Entry 996).
2. (repealed)
3. The exemptions referred to in paragraph 1 1 points 10a and 11a, shall apply subject to the existence of a legal basis, resulting from the agreement to avoid double taxation or other ratified international agreement to which the Republic of Poland is a party, to obtain by the tax authority tax information from the tax authority of the State in which the taxpayer is established.
4. [ 14] The exemption referred to in paragraph 1. 1 point 10a, shall not apply to the institution of mutual investment:
(1) which carry out their activities in the form of a closed-type joint investment institution or are an institution of mutual investment of the open type acting on the basis of the rules and investment restrictions corresponding to the common institutions closed-end investments, or
2) whose titles of participation, according to the instruments of incorporation, are not offered by public offering, admitted to trading on a regulated market or entered into an alternative trading system and may also be acquired by persons only if those persons have made a one-time acquisition of a share of a value of not less than 40 000 euro.
Article 7. [ Subject of taxation] 1. The subject of taxation of income tax is income regardless of the type of sources of income the income of which has been achieved; in the cases referred to in art. 21 and 22, the subject of taxation is revenue.
2. Income, subject to Art. 10, art. 11 and art. 24a, there is a surplus of the amount of income over the costs of obtaining them, reached in the tax year; if the costs of obtaining revenues exceed the sum of revenues, the difference is a loss.
3. When establishing the taxable income, the following shall not be taken into account:
1) income from sources of income located in the territory of the Republic of Poland or abroad, if the income from these sources is not subject to income tax or is tax-free;
2) the revenue listed in Article 21 and 22, in the case of taxable persons referred to in Article 22. 3 para. 2, conducting activities through located on the territory of the Republic of Poland a foreign establishment shall take into account the revenues listed in Art. 21 if they relate to the operation of the establishment;
3. the costs of obtaining the revenue referred to in points (1) and (2), in the case of the taxable persons referred to in Article 2. 3 para. 2, conducting activities through located on the territory of the Republic of Poland a foreign establishment shall take into account the costs of obtaining the revenues listed in Art. 21 if these revenues have been taken into account by the taxpayer in determining the income accruing to a foreign establishment;
4) losses of entrepreneurs transformed, joined, taken over or shared-in the event of transformation of the legal form, merger or division of entrepreneurs, except for the transformation of the company into another company;
5) losses of state-owned enterprises being acquired or acquired on the basis of regulations on commercialisation and privatization;
6) losses of the credit institution related to the activities of the branch of that institution, whose assets were transferred to the company as a contribution of non-cash to the formation of the bank under the provisions of the Act of 29 August 1997. -Banking law (Dz. U. of 2015 items 128, of late. zm.).
(4) The revenue and revenue costs referred to in paragraph 4 shall not be taken into account in the determination of the loss. 3, and in the event of the transformation of the legal form, the merger or division of entrepreneurs, also the losses of entrepreneurs transformed, combined, taken over or shared, with the exception of companies transformed into other companies.
(4a) The losses of SOEs acquired or acquired on the basis of the provisions on commercialisation and privatisation and the losses of the credit institution related to the activities of the branch of that branch are not taken into account in the determination of the loss. an institution whose assets have been transferred to a company as a contribution in kind to the creation of a bank under the provisions of the Act of 29 August 1997. -Banking law.
5. The amount of loss referred to in paragraph 5. 2, incurred in the tax year may be reduced the income in the coming successively after each of the following five fiscal years, with the result that the reduction in any of those years may not exceed 50% of the amount of that loss.
Article 7a. [ Taxation of income in capital groups] 1. In tax capital groups subject to income tax, calculated in accordance with art. 19, it is achieved in the fiscal year income representing the surplus of the income of all companies forming a group over the sum of their losses. If, for the fiscal year, the sum of the losses exceeds the sum of the revenue of the companies, the difference constitutes the tax loss of the group. The revenue and loss of companies shall be calculated in accordance with Article 1. 7 ust. 1-3.
2. The loss referred to in the mouth. 1, incurred by the tax capital group shall not be borne by the income of individual companies in the event of the expiry of the period of validity of the contract or after the loss of the tax status of the capital group, for the reasons set out in art. 1a (a) 10.
3. From the tax income of the capital group does not cover the losses of the companies included in the group, incurred by them in the period before the formation of the group.
Article 8. [ Fiscal Year] 1. The tax year, subject to the paragraph. 2, 2a, 3 and 6, shall be the calendar year, unless the taxpayer decides otherwise in the statutes or in the company's contract, or in another document regulating other taxpayers ' arrangements, and notifies the competent warden of the tax office; then the tax year shall be the period of the following twelve calendar months.
2. In the event of first taking up business, the first tax year shall last from the date of commencance of activity until the end of the calendar year or until the last day of the selected tax year, no longer than twelve consecutive months of your calendar.
2a. If taken for the first time the activity in the second half of the calendar year and the choice of the tax year overlapping with the calendar year, the first fiscal year may last from the day of commencation of activity by the end of the year the calendar following the year in which the business was started.
3. In the event of a change of the fiscal year, for the first after the change the fiscal year shall be considered the period from the first month following the end of the previous fiscal year to the end of the tax year newly adopted. This period shall not be less than twelve and more than twenty-three consecutive calendar months.
4. The notices referred to in paragraph 1. 1, shall be completed no later than 30 days from the end of the last fiscal year.
5. Legal persons and organizational units which have not been taxable persons so far within the meaning of the Act shall make the notification referred to in the paragraph. 1, within 30 days from the date of commencence of activity.
6. If it is clear from separate provisions the obligation to close the accounts (drawing up the balance sheet) before the end of the tax year accepted by the taxable person, the tax year shall be considered the period from the first day of the month following the end of the the previous fiscal year until the closing date of the accounts. In this case, the next fiscal year shall be the period from the date of opening of the accounts until the end of the tax year adopted by the taxpayer.
7. The provisions of the paragraph. 1-5 shall apply mutatis mutandis to the taxation of capital groups. For each of the companies constituting the group:
1) the day prior to the beginning of the tax year adopted by the group is the day ending the tax year of these companies;
2) the day following the day of the expiry of the contract or in which the group has lost the tax status of the capital group, is the day starting the tax year of these companies.
Article 9. [ Income Determination] 1. The travelers are obliged to keep the accountancy records, in accordance with the separate provisions, in such a way as to determine the amount of income (loss), the taxable amount and the amount of the tax due for the tax year, and to be included in the records of fixed assets and of the intangible and legal values of the information necessary for calculating the amount of depreciation write-off in accordance with the provisions of Article 16a-16m.
1a. [ 15] Taxpayers who are shipping entrepreneurs within the meaning of the Act of 24 August 2006. o tonnage tax and taxpayers who are ship entrepreneurs within the meaning of the Act of 6 July 2016. of the activation of the ship industry and the complementary industries, which are subject to a tonnage tax or a flat-rate tax on the value of the production sold and other activities subject to the income tax, respectively they shall be kept in the records referred to in paragraph 1. 1, to extract the revenues and associated costs on the individual types of activities subject to taxation respectively by tonnage tax or a flat-rate tax on the value of the production sold and income tax.
(1b) Research and development activities which intend to take advantage of the deduction referred to in Article 1 (b) of Regulation (EEC) no 71tive (1). 18d, shall be required in the records referred to in paragraph 1. 1, to extract the costs of research and development.
2. If the determination of the income (losses) in the manner set out in the mouth. 1 shall not be possible, the income (loss) shall be determined by way of estimation.
2a. In the case of the taxpayers referred to in art. 3 para. 2, obliged to keep the accountancy mentioned in paragraph. 1 where the determination of the income on their basis is not possible, the income shall be determined by way of estimation, using the income ratio in relation to the revenue of:
1) 5%-from wholesale or retail activities;
(2) 10%-either from construction or assembly operations or in the field of transport services;
3) 60%-from the activities of brokering, if the remuneration is specified in the form of a commission;
4) 80% of the activities in the field of advocacy services or value-related activities;
5) 20%-of other sources of revenue.
(b) by the wholesale or retail trade activity referred to in paragraph 2 (b). 2a point 1, performed on the territory of the Republic of Poland by the taxpayers referred to in art. 3 para. 2, shall be understood to be paid for the sale of goods to the Polish public irrespective of the place of conclusion of the contract.
2c. Provisions of the paragraph. 2a and 2b shall not apply if the agreement on the prevention of double taxation of which the Republic of Poland is a party, concluded with the country in whose territory the taxable person is established or resides, provides otherwise.
3. The Minister responsible for public finance, by means of a regulation, may introduce an obligation to carry out an inventory of the nature of certain goods in the event of a change in their price.
Art. 9a. [ Transaction Tax Documentation] 1. [ 16] Taxable persons:
1) whose income or expenses, within the meaning of the accounting provisions, established on the basis of the audited accounts exceeded in the year preceding the tax year the equivalent of 2 000 000 euro:
(a) carrying out transactions with related parties within the meaning of the Article in the tax year. 11 (1) 1 and 4, having a significant impact on the amount of their income (losses), or
(b) in the financial year in the accounts, other events, the conditions of which have been fixed (or imposed) with related parties within the meaning of the Article. 11 (1) 1 and 4, having a significant impact on the amount of their income (losses)
-or
2) making, directly or indirectly, the payment of a claim to the entity resident, established or the management board in the territory or in the country applying the harmful tax competition resulting from the transaction or other event included in the accounts, if the total amount (or equivalent) resulting from the contract or actually paid in the fiscal year the total amount due in the tax year of the benefits exceeds the equivalent of 20 000 euro, or
(3) consisting of a person resident, established in or in the territory of a country or in a country which applies a harmful tax competition:
(a) the contract of a non-legal person if the aggregate value of the contributions of the shareholders exceeds the equivalent of EUR 20 000; or
(b) a contract of a joint venture or another similar contract in which the value of the jointly executed undertaking, as defined in the contract, and in the absence of any determination in the contract of that value, envisaged at the date of conclusion of the contract, exceeds that of the Equivalent to 20 000 Euro
-are required to draw up the tax documentation for those transactions or other events, hereinafter referred to as "the tax documentation".
1a. [ 17] The taxable persons referred to in paragraph 1. 1 point 1, are required to draw up the tax documentation also for the fiscal year following the tax year for which they were obliged to draw up the tax documentation, irrespective of the amount achieved, in the tax year for which they were be required to draw up tax records, income or incurred costs, within the meaning of the accounting rules.
1b. [ 18] Taxable persons who commend their activities in the tax year of the transaction or account in the accounts of other events referred to in paragraph 1 in the accounting year. 1 point 1, are required to draw up the tax documentation in the year of commencence of this activity, starting in the month following the month in which the revenues or costs, within the meaning of the accounting regulations, established on the basis of the accounting books have exceeded the equivalent of EUR 2 000 000.
1c. [ 19] A taxable person who is established shall not be regarded as a taxable person who has been established:
1) as a result of transformation, merger or division of taxpayers, or
2) as a result of the transformation of a non-legal entity, or
3) by natural persons who have contributed to the capital of the newly created entity previously carried out by the undertaking or the assets of that enterprise with a value exceeding the total equivalent in the zloty amount at least 10 000 euro, except that the value of these components is calculated by applying mutatis mutandis Art. 14.
1d. [ 20] For transactions or other events that have a significant impact on the amount of income (losses) of the taxable person referred to in paragraph 1. 1 point 1, transactions or other events of one type whose total value exceeds the equivalent of 50 000 euro in the fiscal year, except in the case of taxable persons whose income as defined in the accounting rules, in the year prior to the fiscal year exceeded the equivalent of:
1) 2 000 000 euro, but not more than the equivalent of EUR 20 000 000-for such transactions or other events, transactions or other events of one type, the value of which exceeds in the tax year an amount equivalent to the amount of 50 000 euro plus EUR 5000 for every EUR 1 000 000 in revenue above EUR 2 000 000;
2) 20 000 000 euro, but not more than the equivalent of EUR 100 000 000-for such transactions or other events, transactions or other events of one type, the value of which exceeds in the tax year the amount equivalent to the amount of 140 EUR 000 increased by EUR 45 000 for every EUR 10 000 000 in revenue above EUR 20 000 000;
3) 100 000 000 euro-for such transactions or other events are considered transactions or other events of one type whose value in the fiscal year exceeds the amount equivalent to the amount of 500 000 euro.
1e. [ 21] For transactions or other events that have a significant impact on the amount of income (losses) of the taxable person referred to in paragraph 1. 1 point 1, shall also be recognised in the tax year:
1) a non-legal person's contract, in which the total value of the contributions made by the shareholders exceeds the equivalent of 50 000 euro or
2) a contract of a joint venture or any other agreement of a similar nature, in which the value of the jointly executed undertaking specified in the contract, and in the absence of a definition in the contract of that value, envisaged at the date of conclusion of the contract, exceeds the equivalent of EUR 50 000.
1f. [ 22] In the case of taxable persons who have received income from a non-legal entity, if the non-legal person is making the transaction or other events referred to in paragraph 1. 1 point 1, the fulfilment of the condition of keeping the accounts and the limit on the revenues or costs referred to in paragraph 1. 1 point 1 shall be fixed for that company.
1g. [ 23] In the case referred to in paragraph. 1f, the tax documentation may be drawn up by a designated partner established or resident in the territory of the Republic of Poland. The designation of an accomplice does not relieve the other members of the responsibility for failure to submit the required tax documentation.
2. [ 24] (repealed)
2a. [ 25] (repealed)
2b. [ 26] The tax documentation includes:
1) a description of the transactions or other events referred to in the paragraph. 1, including the liquidity management contracts, cost sharing agreements between the taxable person and, in the case referred to in paragraph 1, the 1f-a non-legal entity, and its related entities, containing:
(a) an indication of the nature and object of those transactions or other events,
(b) the financial data, including cash flows relating to those transactions or other events,
(c) the data identifying the entities related to those transactions, or to the event that they are carrying out these events,
(d) a description of the conduct of those transactions or of other events, including functions performed by the taxable person, and in the case referred to in paragraph 1. 1f-a non-legal entity, and its related entities, their associated balance sheet and off-balance-sheet assets, human capital and risks incurred,
(e) an indication of the method and method of calculation of the taxpayer's income (losses), together with the justification for their choice, including the calculation algorithm of the accounts for those transactions or other events and the calculation of the settlement values affecting the income (loss) of the taxable person, and in the case referred to in paragraph. 1f-also other shareholders of a non-legal entity;
2. in the case of taxable persons:
(a) whose income or expense, within the meaning of the accounting rules established on the basis of the accounts held, has exceeded the equivalent of EUR 10 000 000 in the year preceding the tax year; or
(b) shares in a company which is not a legal person whose income or expense, within the meaning of the accounting rules in force, established on the basis of the accounts in question has exceeded the previous financial year in the understanding of these provisions, the equivalent of EUR 10 000 000
-in addition to the description referred to in point 1, also a description of the analysis of the data of the independent entities or of the data established with an independent entity which is deemed comparable to the conditions set out in the transactions or other events referred to in paragraph 1. 1, hereinafter referred to as 'the analysis of comparative data', used for the calculation of the accounts referred to in point 1 (e), together with the source of that data;
3) a description of the financial data of the taxpayer, and in the case referred to in the paragraph. 1f-a non-legal entity which allows for a comparison of the accounts referred to in point 1 (e) with the data resulting from the approved financial statements, where the obligation to draw up the accounts results from the applicable taxable person or company. accounting rules;
4) information about the taxpayer, and in the case referred to in the paragraph. 1f-a company which is not a legal person, including a description of:
(a) the organisational structure and the management structure,
(b) the object and scope of the business,
(c) the economic strategy pursued, including those carried out in the fiscal year or in the year preceding the tax year of transfers between entities related to economically significant functions, assets or risks, affecting income (loss) taxable person,
(d) the competitive environment;
5. documents, in particular:
(a) contracts, agreements concluded between related parties or other documents relating to the transactions or other events referred to in paragraph 1. 1, the contract of a non-legal entity, a contract of a joint venture or similar agreement, documenting the principles of granting the rights to shareholders (parties to the contract) to participate in profit and participation in losses,
(b) income tax agreements entered into with tax administrations of countries other than the Republic of Poland concerning transactions or other events referred to in paragraph. 1, in particular prior price agreements.
2c. [ 27] The analysis of comparative data should include comparable data about entities established or the Management Board on the territory of the Republic of Poland, if the data are available to the taxpayer. In the absence of data for the analysis of the comparative data, the taxable person shall attach to the tax documentation a description of the compliance of the terms of the transaction and other events, established with related parties, with the conditions which would have established between themselves independent entities.
2d. [ 28] The tax documentation should also contain information about the group of affiliated entities, which includes the taxable person or, in the case referred to in paragraph 1, the reference to the tax treatment of the taxable person. 1f-a company not a legal person in which a taxable person receives income from participation if the income of that taxable person or of that company or the costs, within the meaning of the accounting rules, has exceeded in the case of a taxable person in the year preceding the year tax, and in the case of a non-legal entity in the previous financial year within the meaning of the accounting regulations, the equivalent of 20,000 000 euro. This information shall include in particular:
1) an indication of the related party who drew up the information about the group of affiliated entities, together with the date of the tax return statement;
2) the organisational structure of the group of affiliated entities;
3) a description of the rules for determining transactional prices (transactional pricing policies) used by a group of related parties;
4) a description of the subject matter and scope of activities carried out by a group of related parties
5) a description of the owned, developed, developed and used in the business by a group of entities of related material intangible assets;
6) a description of the financial situation of the entities forming the group together with the consolidated report of the related entities forming a group of related parties;
7) a description of the entities forming a group of entities of related agreements on income tax matters with tax administrations of countries other than the Republic of Poland, including unilateral prior price agreements.
2e. [ 29] The obligation to draw up the tax documentation in the case of transactions covered by the decision on the recognition of the correctness of the choice and the application of the method for determining the transaction price between related parties during the period to which this decision relates cover the information referred to in paragraph 1. 2b, point 1 (b), (d) and (e).
2f. [ 30] In the case of taxable persons referred to in paragraph 1. 1, 1b, 5a and 5b, tax documentation on the elements listed in the paragraph. 2b shall be drawn up not later than the date of expiry of the time limit laid down for the submission of the annual tax return, except that the description referred to in paragraph 1 shall be made. Paragraph 2b (3) shall be drawn up within 10 days of the approval of the financial statements of the taxable person or non-legal person.
2g. [ 31] Tax documentation relating to continued transactions or other events referred to in paragraph 1 in the following tax year. Article 1 (1) shall be subject to periodic review and updating, not less than once per tax year, before the date of expiry of the time limit laid down for the submission of tax returns for the following years, as far as the information contained therein is concerned, subject to paragraph 1 (1). 2h.
2h. [ 32] Tax documentation covering the elements listed in the paragraph. Point 2 2b shall be subject to an update not less frequently than every 3 years, unless the change in economic conditions to a degree which significantly affects the analysis of comparative data justifies a review of the year of the change.
2i. [ 33] The information referred to in paragraph 1. 2d, shall be attached to the tax documentation by the date until the date of submission of the tax return referred to in paragraph. 2d point 1.
3. [ 34] (repealed)
3a. [ 35] (repealed)
3b. The obligation referred to in paragraph 1. 1, does not apply to transactions between a group of agricultural producers entered in the register referred to in art. 9 ust. 1 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.), and its members, concerning:
(1) the payment of a payment to a group of agricultural producers of products or groups of products produced in the holdings of members of such a group;
(2) for the group of agricultural producers to dispose of the goods used by the member for the production of the products or groups of products referred to in point 1 and to provide services related to that production.
3c. The obligation referred to in paragraph 1. 1, shall not apply to transactions between a pre-recognised group of fruit and vegetable producers or a recognised organisation of fruit and vegetable producers, acting on the basis of the Act of 19 December 2003. on the organisation of the fruit and vegetable markets and the market for hops (Dz. U. of 2016 r. items 58), and its members, concerning:
(1) the payment of a payment to such a group or the organization of products or groups of products produced in the holdings of members of such a group or organisation;
(2) the payment by such group or organisation to its members, of the goods used by the member to produce the products or groups of products referred to in point 1, and the provision of services related to that production.
3d. [ 36] The obligation to draw up the tax documentation in the case of taxable persons referred to in paragraph 1. 1, 1b, 5a and 5b, shall not apply to transactions in which the price or method of determining the price of the subject of such a transaction is due to the provisions of laws or regulations issued on the basis of the laws of law.
4. [ 37] At the request of the tax authorities or treasury control authorities, the taxable persons referred to in paragraph 1. 1, 1b, 5a and 5b, shall be required to submit the tax documentation within 7 days from the date of service of the request.
4a. [ 38] The tax authority or the tax inspection body may request the taxpayer to draw up and submit tax documentation for transactions or other events whose value does not exceed the limits set out in the paragraph. 1d or 1e, in the event of circumstances indicating the likelihood of undervaluing their value in order to avoid the obligation to draw up the tax documentation. The request shall indicate the circumstances indicating the likelihood of understatement of the value of the transaction or of other events. The taxpayer is obliged to draw up and submit the tax documentation, within 30 days from the date of service of such a request.
5. [ 39] The amounts expressed in euro referred to in paragraph 1 shall be expressed in euro. 1, 1b, 1d, 1e, 2b and 2d, shall be converted into the Polish currency at the average rate announced by the National Bank of Poland, in force on the last working day of the fiscal year preceding the tax year to which the tax documentation relates.
5a. The provisions of the paragraph. 1-5 shall apply mutatis mutandis to the taxable persons referred to in Article 3. 3 para. 2, conducting activities by situated on the territory of the Republic of Poland a foreign establishment, including in the scope of transactions between these taxpayers and their foreign establishment located on the territory of the Republic of Poland, assigned to this foreign establishment.
5b. The provisions of the paragraph. 1-5 shall apply mutatis mutandis to the taxable persons referred to in Article 3. 3 para. 1, operating by a foreign establishment located outside the territory of the Republic of Poland, in terms of transactions between these taxpayers and their foreign establishment, assigned to this foreign establishment.
6. The Minister responsible for public finance shall determine, by means of a regulation, a list of countries and territories applying harmful tax competition. In drawing up a list of countries and territories, the Minister responsible for public finance shall take account in particular of the content of the findings in this respect undertaken by the Organisation for Economic Cooperation and Development (OECD).
7. [ 40] The taxable persons referred to in paragraph 1. 1, 1b, 5a and 5b, are required to submit a statement of tax documentation to the tax authorities, up to the date of expiry of the period specified for the submission of the annual tax return, except that the statement does not concern the information referred to in paragraph 2d. In the case of taxable persons referred to in paragraph 1. 5a, the statement may sign the person authorized to represent the foreign establishment on the territory of the Republic of Poland.
8. [ 41] The Minister responsible for public finance shall determine, by means of a regulation, the detailed scope of the information referred to in paragraph 1. 2b and 2d, in order to make it easier for taxpayers to draw up the correct tax documentation, taking into account the OECD's guidelines on transfer pricing for multinational companies and tax administrations.
Article 9b. [ Exchange Rate Differences] 1. The travelers shall determine the exchange differences on the basis of:
1. 15a, or
(2) the accounting rules, provided that during the period referred to in paragraph 1 (2), the accounting rules are 3, the financial statements prepared by the taxpayers will be examined by the entities entitled to study them.
2. The subatters who have chosen the method referred to in the paragraph. For the purposes of Article 1 (2), they shall include, as the case may be, the income or the cost of receiving the income recognised in the accounts for foreign exchange rate differences arising from the valuation of the assets and liabilities denominated in a foreign currency, and the valuation of off-balance-sheet items in foreign currency. This valuation for tax purposes should be made on the last day of each month and on the last day of the tax year or on the last day of the quarter and on the last day of the tax year or only on the last day of the tax year, except that the selected the valuation date must be applied for the full fiscal year and may not be changed.
3. In the case of choice of the method referred to in paragraph. 1 point 2, taxable persons are required to apply this method for a period of not less than three fiscal years, counting from the beginning of the tax year in which that method was adopted, with the effect that the taxpayers are obliged by the end of the first month of the year the tax and, in the case of taxable persons commencing activity, within 30 days from the date of its commencment, notify in writing to the competent authority of the tax office of the choice of the method.
4. In the case of cancellation of the method for determining the exchange rate differences referred to in paragraph. 1 point 2, the taxpayers are obliged to notify in writing the competent primer of the tax office within the period up to the end of the fiscal year preceding the tax year in which they intend to give up the application of this method. The resignation may take place after the expiry of the period referred to in paragraph 1. 3.
5. In the case of choice of the method for determining the exchange rate differences referred to in paragraph. 1 point 2, taxable persons on the first day of the tax year in which that method is selected, shall include, as appropriate, the income or the cost of obtaining the income accruing from the exchange rate differences determined on the basis of the accounting rules for the last day. the previous fiscal year. From the first day of the fiscal year in which they have chosen this method, they shall apply the rules referred to in paragraph 1. 2.
6. In the case of cancellation of the method for determining the exchange rate differences referred to in paragraph. 1 point 2, taxable persons:
1) fall within the last day of the fiscal year in which they applied that method, according to the income or the cost of obtaining revenues accrued by the exchange rate differences determined on the basis of the accounting rules;
2. from the first day of the tax year following the year in which they applied this method, they apply the rules referred to in art. 15a, fixing the exchange rate differences from the date referred to in point 1.
7. In the event of a merger or division of entities, carried out on the basis of separate provisions, where the acquirer or shared entity applied the method for determining the exchange rate differences referred to in paragraph. 1 point 2, the entities resulting from the division or merger and the entities which have taken over all or part of another entity as a result of those events, with the exception of the acquiring entity by the division, shall have the right to opt out of the application this method, regardless of the time of its use. In such a case, the entity shall have the obligation to notify the resignation, in writing, of the competent chief of the tax office, within 30 days from the date of the merger or division. The provisions of the paragraph 6 shall apply mutatis mutandis.
Article 10. [ profit participation] 1. Income (income) from participation in the profits of legal persons, subject to art. 12 (1) 1 points 4a and 4b, is the income (revenue) actually obtained from this participation, including:
1) income from redemption of shares (equations);
(1a) income from the presence of a partner from the company referred to in art. 1 (1) 3, which follows in a different way than that set out in point 1;
1b) the revenue from the reduction of the share of the shareholder in the company referred to in Art. 1 (1) 3, which follows in a different way than that set out in point 1;
2) (repealed)
3) the value of the property received in connection with the liquidation of the legal person or company;
4) the company's income earmarked for the increase in the share capital and, in cooperatives, the income earmarked for the increase in the equity fund and the income equivalent to the amounts transferred to that capital (the fund) from other capital (funds) such company or cooperative;
5. in the case of merger or division of companies-cash payments received by the shareholders of the acquired company, of the combined or shared companies;
(6) in the case of division of companies, if the assets taken over as a result of the division, and by way of separation of assets taken over by division or the assets remaining in the company, do not constitute an organised part of the undertaking, as determined by the the day of distribution of the excess of the nominal value of the shares (shares) allotted in the acquiring company or newly established over the cost of the acquisition or transfer of shares (shares) in the company divided, calculated in accordance with art. 15 para. 1k or art. 16 ust. 1 point 8; if the division of the company takes place by a division, at the expense of obtaining the income is the value or the amount of the expenses incurred by the shareholder (shareholder) on the coverage or acquisition of shares (shares) in the divided company, determined in such the proportion in which the nominal value of the annihilated shares (shares) in a company is divided into the nominal value of the shares (shares) before the division;
7) the payment referred to in art. 12 (1) 4d;
8) the value of the undivided profits in the company and the value of the profit transferred to other capital than the share capital in the company converted-in the case of transformation of the company into a non-legal person; the revenue shall be determined on the date of conversion;
(9) interest on the share of capital, paid to the partner by the company referred to in Article 3 (1) of the Financial Regulation. 1 (1) 3.
(a) If the taxable person receives income from agricultural activities and from other sources of income, the total amount of income referred to in paragraph 1 shall be allocated to the taxable person. 1, it shall be reduced by the agricultural income obtained for the same reporting period, with the exception of the income from the special agricultural production departments. Where it is not possible to establish an income reducing its total amount, that income shall be determined in so far as the income of the agricultural activity remains, with the exception of the revenue from the special agricultural production departments, in the total amount revenue.
1b. The provisions of paragraph 1. 1 points 1 to 1b shall not apply where the revenue obtained is obtained in respect of the shares held (shares) included in the exchange for a non-monetary contribution in the form of an undertaking or its organised part.
2. In connection with the merger or division of companies:
1. for the acquiring company or newly established company does not constitute the income referred to in paragraph. 1, the excess of the value received by the acquiring company or the newly established assets of the company being acquired or divided over the nominal value of the shares (shares) granted to the shareholders (shareholders) of the company being acquired or shared;
2. for the acquiring company, which has a share capital of less than 10% in the share capital of the company being acquired or shared, the income represents a surplus of the value of the assets assumed corresponding to the percentage of the share capital of the company taking over or sharing the cost of obtaining income calculated in accordance with art. 15 para. 1k or art. 16 ust. 1 point 8; this income shall be determined on the date of deletion of the company being acquired or shared either from the register or on the day of the hive-off.
3. (repealed)
4. [ 42] The provisions of the paragraph 2 points 1 and art. 12 (1) 4 points 12 and paragraph 4 4d shall not apply in cases where the main or one of the main objectives of the merger of companies, the division of companies or the exchange of shares is to avoid or evade any taxation.
4a. [ 43] If the merger of companies, the division of companies or the exchange of shares were not carried out for legitimate economic reasons, for the purposes of the paragraph. The main or principal objectives of these activities shall be presumed to be avoided or evaded by taxation.
5. Paragraph Recipe 2 shall apply only to companies which are taxable persons:
1) referred to in art. 3 para. 1, the acquirer assets of other companies established or the Management Board on the territory of the Republic of Poland, or
2) referred to in art. 3 para. 1, to take over the assets of companies subject in a Member State of the European Union or in another State of the European Economic Area to tax on the whole of their income, irrespective of the place where they are achieved, or
3) referred to in art. 3 para. 2, which are subject in a Member State of the European Union or in another Member State of the European Economic Area to tax on the whole of their income, irrespective of their place of attainment, taking over the assets of the companies concerned the taxable persons referred to in Article 3 para. 1.
6. The provisions of the paragraph. 1-5 shall apply mutatis mutandis to the entities listed in Annex No 3 to the Act.
Article 11. [ Associations] 1. If:
1) a natural person, a legal person or an organizational unit without legal personality, residing, established or the Management Board on the territory of the Republic of Poland, hereinafter referred to as "the national entity", shall take part directly or indirectly in the management of a company located outside the territory of the Republic of Poland or in its control, or has a share in the capital of that enterprise, or
2) a natural person, a legal person or an organizational unit having no legal personality, domiciled, established or the Management Board outside the territory of the Republic of Poland, hereinafter referred to as the "foreign entity", shall take part directly or indirectly in the management or control of a national entity, or in the capital of that national entity, or
3) the same natural person, legal person or organizational unit without legal personality simultaneously directly or indirectly participates in the management of a national entity and a foreign entity, or in their control, or has a share in capital of those entities
-and if, as a result of such links, conditions which differ from those which would have ceased to exist between themselves, and as a result of that taxable person, are determined or imposed, either the taxable person does not show any income or shows a lower income than those which would have to be expect, if the said links do not exist, the income of the taxable person concerned and the tax due, to be determined without taking into account the conditions arising from those links.
2. Revenue as referred to in paragraph 2. 1, shall be determined by way of estimation, using the following methods:
(1) a comparable uncontrolled price;
(2) resale prices;
3) reasonable margin ("cost plus").
3. If it is not possible to use the methods listed in the paragraph. 2, the methods of transactional profit shall be used.
3a. In the case of a decision by the competent tax authority, on the basis of the provisions of the Tax Ordinance, the decision to recognise the correctness of the choice and the application of the method for determining the transaction price between related parties, to the extent specified in that Decision the method indicated therein shall be used.
4. The provisions of the paragraph. 1-3a shall apply mutatis mutandis where:
1. the national entity shall take part, directly or indirectly, in the management of another national entity, or in its control, or has a share in the capital of another national entity, or
2) the same natural person, legal person or organizational unit without legal personality simultaneously directly or indirectly participates in the management of national entities or in their control, or holds a share in the capital of those entities.
4a. Where a national entity makes a transaction with a person resident, established in the territory or in a country listed in the Regulation referred to in Article 4 (1) of the regulation, the national operator shall, in accordance with the provisions of Article 9a ust. 6, and the conditions laid down in such a transaction deviate from the conditions that would have been established between independent operators and, as a result, the taxable person does not show any income or shows income at a low level-the income of the taxpayer is determined by the estimates, using the methods indicated in paragraph Article 1 (2) and (3), or Article 3 (3 14.
5. The provisions of the paragraph. 4 shall also apply to links of a family nature or arising from a work or property relationship between national entities or persons in those entities managing or controlling or supervising or supervisory functions; and Any person combines management or control functions or supervisors in those entities.
5a. [ 44] Holding a share in the capital of another entity referred to in paragraph 1. 1 and 4, means a situation in which the entity in question directly or indirectly holds a share of not less than 25% in the capital of another entity.
5b. In determining the size of the indirect participation which the entity holds in the capital of another entity, it shall be assumed that if one entity holds a share in the capital of another entity and the other entity has the same share of the capital of another entity entity, the first entity shall have an indirect participation in the capital of that other entity in the same amount; if these values are different, the value of the indirect contribution shall be assumed to be lower.
6. Through the concept of family ties referred to in paragraph. 5, the marriage and the relationship or affinity to the second degree shall be understood.
7. (repealed)
7a. (repealed)
8. The provisions of the paragraph. 4 shall not apply:
1. in the case of benefits between companies creating a tax group;
2. in the case of transactions between a group of agricultural producers entered in the register referred to in art. 9 ust. 1 of the Act of 15 September 2000. the groups of agricultural producers and their associations and the amendment of other acts, and its members, concerning the paid divestment to a group of agricultural producers of products or groups of products produced in the holdings of members of such a group;
3) in the case of a transaction between a pre-recognized group of fruit and vegetable producers or a recognized organization of fruit and vegetable producers, operating on the basis of the Act of 19 December 2003. the organisation of the market in fruit and vegetables and the market for hops, and their members, concerning the payment of a payment to such a group or the organisation of products or groups of products produced in the holdings of members of such a group or organisation;
4) in the case of a transaction between the Bank Guarantee Fund and the staging institution or to the transaction between the asset management entity and the staging institution within the meaning of the Act of 10 June 2016. o The Bank Guarantee Fund, the deposit guarantee scheme and the compulsory restructuring.
8a. (repealed)
8b. If the income of a taxable person who is a national entity is determined by the tax administration of another State to be the income associated with the taxable person of a foreign entity and is classified as taxable income of that entity foreign, in order to eliminate double taxation, a correction of the income of the taxpayer being a national entity shall be made, if the provisions of the relevant international agreements to which the Republic of Poland is a party, such an adjustment provides for.
8c. Correction of the income referred to in paragraph 1. 8b, it shall serve to determine the income of the taxable person, which would be obtained by that body, if the commercial or financial conditions established with the foreign entity referred to in paragraph 1 (a) are to be determined by the national operator. 8b, correspond to the terms and conditions that would be agreed between the independent parties.
8d. The provisions of the paragraph. 1-3a, 8b and 8c shall apply mutatis mutandis in determining the taxable income of the taxable person referred to in Article 1. 3 para. 2, conducting the activity by the located in the territory of the Republic of Poland a foreign establishment, or a taxpayer referred to in art. 3 para. 1, conducting business by a foreign establishment located outside the territory of the Republic of Poland, in terms of income subject to assignment to that foreign establishment.
8e. The provisions of the paragraph. 8b and 8c shall apply mutatis mutandis in cases where:
1) the tax authority or the tax control authority has determined the income of the taxpayer in connection with the arrangement or imposition of the conditions referred to in the paragraph between the national entities. 1, or
2) the taxpayer after the end of the tax check exercised the power to correct the testimony of the amount of income (losses) achieved in the fiscal year in the event of disclosure by the control of irregularities in connection with the arrangement or imposition between the national operators of the conditions referred to in paragraph 1. 1, or
3) the taxpayer has exercised the power to correct the previously submitted declaration, in accordance with art. 14c of the Act of 28 September 1991. about the treasury control (Dz. U. of 2016 r. items In the event of a finding by the national authorities of the conditions referred to in paragraph (1) (a), the conditions laid down in Article 7 (2) (a) of Regulation (EC) No 1779/1165 1.
9. The Minister responsible for public finance shall determine, by way of regulation, the manner and mode of determination of revenue by way of estimation and the manner and mode of elimination of double taxation in the event of a correction of the profits of related companies, Having regard, in particular, to the guidelines of the Organisation for Economic Cooperation and Development, and to the provisions of the Convention of 23 July 1990. on the elimination of double taxation in the case of the adjustment of the profits of related companies [ 45] and the Code of Conduct supporting the effective implementation of the Convention on the avoidance of double taxation in the case of the adjustment of profits of related companies (Dz. Urz. EU C 176, 28.07.2006, p. 8-12).
Chapter 2
Revenue
Article 12. [ Revenue] 1. Arrives, subject to paragraph. 3 and 4 and Art. 14, are in particular:
1) the money received, the monetary values, including also currency differences;
2) the value of the received items or rights, as well as the value of other benefits in kind, including value of things and rights received free of charge or partially paid, as well as the value of other unpaid or partly paid benefits, except benefits related to the use of fixed assets received by the local government budget bets within the meaning of the Act of 27 August 2009. the public finances and public utility companies with the exclusive participation of local government units or their associations from the State Treasury, local government units or their associations in an unpaid board or use;
3) the value, subject to the paragraph. 4, point 8, of expired or statute-barred:
(a) liabilities, including borrowings of loans (loans), except for loans from the Labour Fund,
(b) funds in bank accounts, in banks;
4) the value of the returned claims, which previously, in accordance with art. 16 ust. 1 points 25 or 43, have been written off as irrecoverable or remitted and credited to the cost of obtaining revenues;
(4a) for participants in investment funds, the revenue received from the fund, where the statutes provide for the payment of such income without the repurchase of units or the purchase of investment certificates;
4b) to the liquidators of the SOEs-the remuneration for the implementation of the management contract, including the right to participate in the profit of the company;
4c) the value of the returned claims resulting from the contract referred to in art. 17f, previously included in the cost of obtaining revenue under art. 17h;
4d) the value of receivables which have been surrendered, expired or written off as irrecoverable in that part, from which the update write-downs have previously been credited to the cost of obtaining the proceeds;
(4e) the equivalent of the write-off of the write-off of receivables, previously credited to the cost of obtaining revenues, in the event of a cessation of the reasons for which the write-off has been made;
4f) in the event of a reduction or refund of the tax on goods and services or the refund of excise duty in accordance with the separate provisions-an accrued tax on goods and services or a refund of excise duty, in that part, in which the tax has previously been credited to the cost of obtaining revenues;
4g) the amount of tax on goods and services:
(a) not included in the initial value of fixed assets and intangible assets, which are amortised in accordance with the Article 16a-16m, or
(b) concerning other things or rights other than permanent or non-material and legal values referred to in point (a). a
-in that part of the adjustment resulting in an increase in the tax deducted in accordance with the provisions of the Act on Tax on Goods and Services;
5) in insurers-the amount equivalent to the reduction in the state of technical provisions created for accounting purposes in accordance with the separate provisions;
(5a) the equivalent of the disbanded or reduced reserves referred to in Article 5 (5) (a). 16 ust. 1 point 27, previously included in the cost of obtaining revenue;
5b) (repealed)
5c) in research and development centres referred to in the Act of 30 May 2008. about some forms of supporting innovative activities (Dz. U. of 2015 items 1710 and from 2016. items 1206)-measures of the innovation fund referred to in art. 21 of this Act:
(a) not used in the fiscal year in which they have been transferred to that fund, or during the tax year following that year,
(b) used not in accordance with the provisions laid down in Article 3 (1) 21 (1) 8 of the Act of 30 May 2008. of certain forms of support for innovative activities,
(c) in the event of the loss of the status of a research and development centre by a taxable
6) in banks-an amount equivalent to:
(a) the general risk reserve created in accordance with the Act of 29 August 1997. -Banking law, whether or not dissolved or used in other ways,
(b) the disbanded or reduced reserves referred to in Article 16 ust. Article 1 (1) (a) of Article 1 (1) (a) of the Protocol on the application of 4 point 15 (b)
6a) in cooperative savings and credit cases-an amount equivalent to the disbanded or reduced updating write-off referred to in art. 16 ust. 1 point 26b, previously included in the cost of obtaining revenue;
7) [ 46] the value of the contribution as defined in the Articles of Association or the company's contract and, failing that, the value of the contribution set out in another document of a similar nature, in the case of a contribution to a company or to a cooperative of non-monetary contributions in a form other than that of the company or its organised part; however, if this value is lower than the market value of the contribution or the value of the contribution has not been specified in the statutes, contract or other similar document, revenue shall be the market value of such contribution. specified on the date of transfer of the ownership of the non-monetary contribution; provision art. 14 para. 2 shall apply mutatis mutandis;
7a) [ 47] (repealed) ;
8) the remuneration of the taxpayer received as a result of the redemption of the shares (shares) covered in exchange for a non-cash contribution in the form of the company or its organised part;
8a) the income of the taxpayer from the reduction of the capital participation in the company referred to in art. 1 (1) 3, and of the occurrence of an associate of such a company, where it is received in connection with the holdings of capital shares included in the exchange for a non-monetary contribution in the form of a company or its organised part, subject to point 8;
(9) in a company which is subject to division, if the assets acquired as a result of the division, and by the division of the assets taken over by division or the assets remaining in the company, do not constitute an organised part of the undertaking-value the market share of assets transferred to the acquiring company or newly established on the date of division or partial division; the provisions of Article 4 14 para. 2 and 3 shall apply mutatis mutandis;
10) income generated in relation to repayment or receipt of a loan (credit) if the loan (credit) was a valorised foreign currency course, in case:
(a) the lender (lender) receives cash which is a repayment of the capital in excess of the amount of the loan (loan), in the amount of the difference between the amount of capital returned and the amount of the loan (loan),
(b) the borrower (the borrower) shall reimburse the loan (credit) as a repayment of the capital at a lower amount than the amount of the loan received (credit)-in the amount of the difference between the amount of the loan received (credit) and the amount return capital.
1a. In the event of reimbursement of the part of the claims referred to in paragraph 1. 1 point 4, the revenue shall be determined in proportion to the share of the returned part of the claim in its total amount.
(1b) The revenue referred to in paragraph 1. Point 7 shall be created on:
1) registering a company, cooperative or
2) an entry in the register of an increase in the share capital of the company, or
2a) [ 48] transfer to ownership of the object of the contribution-where a company or an increase in the company's capital is not subject to registration in the relevant register in accordance with the law of the State in which the company is established or the management board, or
3) issue of the shares documents, if the coverage of the shares is related to the conditional increase in the share capital, or
4) [ 49] a decision to adopt a decision on the part of the cooperative members.
5) [ 50] (repealed)
1c. [ 51] (repealed)
2. Revenue in foreign currencies shall be converted into gold at the average rate announced by the National Bank of Poland from the last working day preceding the day of obtaining the revenue.
2a. (repealed)
3. The revenues associated with the economic activity and with the special agricultural production activities, achieved in the fiscal year, shall also be considered to be the revenues, even if they have not yet been received, after the value of the returned goods has been excluded, Discounts granted and cont.
3a. The date of origin of the income referred to in paragraph 3. 3, shall be deemed to be subject to the paragraph. 3c-3g and 3j-3m, day of issue, disposal of property rights or service execution, or partial execution of a service, not later than a day: [ 52]
1. the issue of the invoice; or
2. settlement of receivables.
3b. (repealed)
If the parties agree that the service is settled during the settlement periods, the date of establishment of the revenue shall be deemed to be the last day of the trading period specified in the contract or on the invoice issued, at least once a year.
3d. Paragraph Recipe 3c shall apply mutatis mutandis to the supply of electricity, heat and conductive gas.
3e. In the event of receipt of the income referred to in paragraph. 3, to which the paragraph does not apply. 3a, 3c, 3d and 3f, the date of establishment of the revenue shall be the day of receipt of the payment.
3f. The date of the establishment of the income arising from the exercise of the rights deriving from derivative financial instruments shall be deemed to be the moment when those rights are implemented
3g. In the case of collection of the payment against the supply of goods and services, which will be carried out in the following reporting periods, to be registered with the use of the cash register in accordance with the provisions of the Act on Tax on Goods and Services, for the date of establishment of the revenue shall be deemed to be the day of payment of the payment if the taxable persons are within 20 years. on the day of the first month of the fiscal year and, in the case of taxable persons, starting to register the turnover by means of the register of the register, within 20 days. on the day of the month following the month in which they commenced the records of turnover with the use of the cash register, shall inform the competent primate of the tax office of the choice of the method for determining the date of the revenue.
3h. Selection of the method for determining the date of origin of the income referred to in paragraph. 3g, also applicable to the following years, unless the taxpayer is up to 20. on the day of the first month of the fiscal year following the fiscal year in which it used the method for determining the date of establishment of the revenue, it shall inform the Chief Treasury of the tax office of the resignation of that date of date. Revenue inception.
3i. In the case of business activities in the form of a non-legal entity, the obligation to notify referred to in paragraph 1 shall be notified. 3g and 3h, it applies to all accomplices.
3j. [ 53] If the correction of the income is not due to an accounting error or other obvious error, corrections shall be made by reducing or increasing the revenues attained during the trading period in which the corrective invoice is issued or, in the case of case of missing invoice, other document confirming the reasons for the correction.
3k. [ 54] If, during the accounting period referred to in paragraph 1, the 3j, the taxpayer has not achieved revenue or the revenue achieved is lower than the amount of the reduction, the taxpayer is obliged to increase the costs of obtaining revenues by the amount which has not been reduced by revenues.
3l. [ 55] The provisions of the paragraph 3j and 3k shall not apply if the adjustment relates to the revenue relating to the tax liability which has been subject to an limitation period.
3m. [ 56] If the correction referred to in paragraph 1 3j, follows the change of the form of taxation to the flat-rate taxation form set out in the Act of 24 August 2006. with a tonnage tax or in the Act of 6 July 2016. the activation of the shipbuilding industry and the complementary, reduction or increase in revenues shall be carried out in the last trading period before the change in the form of taxation.
4. The revenue shall not include:
1) collected deposits or paid receivables on the supply of goods and services to be executed in subsequent reporting periods, as well as received or returned loans (loans), including those paid in kind, with the exception of capitalised interest on these loans (loans);
(2) the amounts charged, but not received, of interest on receivables, including loans granted (loans);
3) the returned shares or contributions to the cooperative, the redemption of the shares (shares) in the company, including the amounts received from the payment of the transfer of shares (shares) to such a company in order to redeem those shares (shares)-in the part representing the cost of their acquisition or coverage;
3a) cash received by a partner of a non-legal entity of the following title:
a) the liquidation of such a company,
(b) the occurrence of such a company, in part corresponding to the expenditure on the acquisition or the taking of the right to a share in such a company and obtained before the partner has given a surplus revenue over the costs of obtaining them referred to in Article 4 (1) of the said Article. 5, less the payments made for participation in such a company and expenses which do not constitute a cost of obtaining revenue;
(3b) values other than those mentioned in point 3a of the assets, including claims, received by a partner of a non-legal person in respect of the appearance of or liquidation of such a company; however, the income shall be:
(a) the payment of such assets in consideration, their value in the price for which the business is disposed of; the provisions of Article 1 (1) of the EC 14 para. 1-3 shall apply mutatis mutandis,
(b) repayment of the receivables received-the revenue resulting from that repayment;
(3c) income arising from the transfer of ownership of assets which are the subject of a contribution in kind to a non-legal person, including contributions to such a company, of assets received by a taxable person in the the aftermath of the liquidation of a non-legal person or an occurrence from such a company;
3d) revenue from the occurrence of the company referred to in art. 1 (1) 3, and the reduction of the share of the shareholder in such a company, in the proportion of the cost of obtaining the revenue calculated in accordance with the Articles of Article 4 (3), as appropriate 15 para. 1l or art. 16 ust. 1 point 8;
4) the proceeds received for the creation or expansion of the share capital, the equity fund or the founding fund, or the statutory fund in the state bank, or the insurer's organizational fund;
(4a) the income received by the company of investment funds from the records of units or investment certificates;
5) revenue which, within the meaning of the provisions on the share of the social benefit fund, increase this fund;
6) returned, decommitted or abandoned taxes and charges constituting the revenue of the state budget or budgets of local government units not included in the cost of obtaining revenues;
6a) reimbursed other expenditure not included in the cost of obtaining revenues;
6b) returned, remitted or abandoned payments made to the State Fund for Rehabilitation of Persons with Disabilities on the basis of separate provisions, not included in the cost of obtaining revenues;
7) the interest received in relation to the reimbursement of overpaid tax liabilities and other budgetary receivables, as well as the interest rate on the refund of the difference in the tax on goods and services, within the meaning of the separate provisions;
(8) the amounts constituting the equivalent of decommitted liabilities, including loans (loans), where the waiver of commitments is related to:
(a) a bank settlement proceedings within the meaning of the rules on financial restructuring of undertakings and banks, or
(b) restructuring proceedings, insolvency proceedings or
c) implementation of the restructuring programme on the basis of separate laws or
d) Forced restructuring within the meaning of the Act of 10 June 2016. about the Bank Guarantee Fund, the deposit guarantee scheme and the compulsory restructuring;
(9) the tax due on goods and services;
9a) of the funds received by the local government's budget establishment from the budget of the local government unit resulting from the settlement of the tax on goods and services related to that establishment;
10) returned, on the basis of separate provisions, the difference in the tax on goods and services;
10a) exempt from the payment of tax due on goods and services within the meaning of the provisions on tax on goods and services;
(11) subsidies paid to the company, if the transfer is carried out in accordance and under the rules laid down in separate provisions, amounts and values constituting excess over the nominal value of the shares (shares), received at their release and transferred to the backup capital, and in cooperative societies and their associations, the value of the buy-in to the resources fund;
12) in the case of merger or division of companies, subject to art. 10 para. 1 point 6, the income of the partner of the acquired or shared company which is the nominal value of the shares (shares) allocated by the acquiring company or newly established;
13) the proceeds of the paid divestment under the pre-emptive contract to secure the receivables, including the loan or credit-until the final transfer of ownership of the subject matter of the contract;
14) the values received free of charge or partly for the consideration of goods or rights, as well as the value of other unpaid or partly paid benefits financed or co-financed by the state budget, local government units, the measures of government agencies, executive agencies or from measures coming from foreign governments, international organisations or international financial institutions, within the framework of government programmes;
15) in banks:
(a) the nominal value of the shares (shares) of the entrepreneurs covered by the restructuring programme, carried out on the basis of separate bills for loans granted to those undertakings for which the reserves have been created pre-pre-financing costs; in the case of the consideration of the divestment of the shares (shares), the cost of obtaining the proceeds shall not be determined;
(b) provisions included in the cost of obtaining revenues, whether or not resolved or reduced as a result of the conversion of loans on loans (loans) to the shares of the entrepreneurs covered by the restructuring programme on the basis of separate laws,
(c) the proceeds of the disposal of the securitisation fund or the investment fund company creating the securitisation fund:
-loans for loans (loans)-up to the amount of outstanding loans granted (loans),
-the rights to the money stream in the part of uncharted securitised loans on loans covered by the sub-participation agreement, subject to paragraph (1). 4f
16) the value of volunteer benefits, provided in accordance with the rules laid down in the rules on public benefit and volunteering;
17) amounts corresponding to the value of immovable property left outside the current borders of the Polish state in a part counted on the basis of separate provisions on the sale price or the fees for the use of perpetual property of the State Treasury;
18. the value of the goods or rights received, free of charge, which are the subject of a public-private partnership agreement, transferred to a public body or other entity referred to in Article 3 (2) of the EC Convention. 11 (1) 2 of the Act on public-private partnership, by a private partner or a company referred to in art. 14 para. 1 act on public-private partnerships;
19) [ 57] the value of the contribution, determined in accordance with Article 12 (1) 1 point 7, the object of which is the fixed assets or intangible assets referred to in art. 16a-16c, brought by a public entity referred to in the public-private partnership law, to the company referred to in art. 14 para. 1 of this Act;
(20) income on the redemption of units of the investment fund sub-fund with subfunds allocated, in the case of the conversion of units of the sub-fund into units of another sub-fund of the same fund an investment fund, made in accordance with the provisions of the Investment Fund Act;
21) returned to the shareholders of the payments made to the company in accordance with the separate provisions-in the amount specified in zlotys at the date of their actual contribution;
22) the value of the property obtained in connection with the liquidation of the legal person or the company-in the part representing the cost of acquiring or taking up the shares (shares) in that company or the shares in the profits of that legal person;
23) the funds received, as referred to in Article 3 (1) of the 112 (1) 3 points 2 and art. 179 of the Act of 10 June 2016. o Bank Guarantee Fund, deposit guarantee scheme and compulsory restructuring provided by the Bank Guarantee Fund to the recipient of the subject of the entity's restructuring;
24) the funds received, referred to in Article 112 (1) 3 points 2 and art. 188 par. 5 of the Act of 10 June 2016. o Bank Guarantee Fund, deposit guarantee scheme and compulsory restructuring provided by the Bank Guarantee Fund of a bridging institution;
25) [ 58] the value referred to in paragraph 1 point 7, if the subject of a non-monetary contribution to a capital company is commercialised intellectual property brought by a commercialisation entity;
26) [ 59] the value received by the investment fund for payments made in the form of money or securities or shares in limited liability companies accepted in exchange for the allocation or disposal of the fund's participants, and in The case of a fund with separate sub-funds-participants in the sub-fund, units or investment certificates.
4a. (repealed)
4b. In the case of a contract of rental or lease of goods or property rights and similar agreements, if the lessor or the lessor transferred to a third party the claims arising from the charges resulting from such contracts, and those agreements between the parties shall not be extinguished, the renting or the lessor shall not include the amounts paid by the third party for the transfer of the claim. The fees charged by the tenant or lessee to a third party shall constitute the income of the lessor or the lessor on the day of the due payment.
4c. The revenue from the paid divestment of securities on a regulated market within the framework of a short sale shall be set at the date on which:
(1) the vendor has made a refund of the securities borrowed or was to be carried out in accordance with the loan agreement of those securities, where, for the purposes of the settlement of the transferor, the vendor has entered into such a contract;
2. in the securities account of the seller, for the purposes of settlement, the transfer of securities subject to short sale shall be made no later than the day of settlement-in other cases.
4d. If a company acquires from a shareholder of another company the shares (shares) of that other company and in exchange for the shares (shares) of that other company it transfers to its partner its own shares (shares) or, in exchange for the shares (shares) of that other company, transfers the partner of that other company's own shares (shares) together with a cash payment of not more than 10% of the nominal value of the shares (shares) and, in the absence of a nominal value, of the market value of the shares (shares), and if, in the case of acquisition result:
1) the acquiring company will acquire the absolute majority of voting rights in the company, whose shares (shares) are acquired, or
2) the acquiring company, having an absolute majority of voting rights in a company whose shares (shares) are acquired, increases the number of shares (shares) in that company
-the income does not include the value of the shares (shares) transferred to the partner of the other company and the value of the shares acquired by the company, provided that the entities participating in the transaction are subject to the Member State of the Union A European or other country belonging to the European Economic Area, taxation on the whole of its income, irrespective of the place where it is achieved (share exchange).
4e. The provision of the paragraph. 4 point 15 (b) (c) the first indent does not apply to the proceeds from the disposal of loans in respect of loans (loans) in respect of interest on these loans (loans).
4f. Revenue from the disposal of a securitisation fund or investment fund company creating a securitisation fund on the basis of a contract for the sub-participation of the money stream in the securitised part of the securitised loans. (loans) covered by a sub-participation agreement shall arise on the maturity date of the capital instalments of those claims or on the date of payment if the payment has taken place before the due date. Revenue is the amount obtained from the divestment of the rights to the money stream in the part corresponding to the share that is due or paid to the capital instalment in the amount representing the sum of the capital instalments of the claims on the capital part of the loans covered by the sub-participation agreement.
4g. By the monies referred to in paragraph. Article 4 (3a) also means the value of the claim previously engaged as the revenue due, less the tax payable on goods and services, and receivables from the non-legal entity of the loan granted by the company, with the exception of interest claims on late payment and interest receivable on such a loan, where those claims have been repaid to the recipient of the shareholder.
4h. Provision of the mouth. Point 1 shall not apply to the revenue referred to in paragraph 1. 3g.
5. The value of the received items or rights, including those received free of charge, shall be determined on the basis of market prices applied in the course of trade in rem or the rights of the same type and species, taking into account in particular their condition and degree of consumption, and time and place of their acquisition.
(5a) The value of the goods or of partly paid rights constituting the income of the taxable person shall be the difference between the value of such goods or rights as determined in accordance with the rules laid down in the paragraph. 5, and the payment of the taxpayer. Article Recipe 14 para. 3 shall apply mutatis mutandis.
6. The value of benefits in kind, including free of charge benefits, shall be established:
1) if the subject of benefits are services falling within the scope of the economic activity of the carrying-out of the benefit-at the prices charged to other recipients;
2) if the subject of benefits is the services purchased-by purchase price;
3) if the subject of the benefits is to make the premises available-equal to the equivalent of the rent which would have been granted in the event of the conclusion of the lease agreement of the premises;
4. in other cases, on 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.
6a. The value of the partly paid benefits constituting the income of the taxable person shall be the difference between the value of those benefits, as determined in accordance with the rules laid down in the paragraph. 6, and the payment of the taxpayer. Article Recipe 14 para. 3 shall apply mutatis mutandis.
7. (repealed)
8. (repealed)
9. The provision of the paragraph. 4 point 15 (b) (c) do not apply to the amounts of loans received (loans) not transferred to a securitisation fund or to investment fund companies creating a securitisation fund, after five working days following the date on which they are required to be transferred.
9a. The provisions of the paragraph. 4 point 15 (b) c applies mutatis mutandis to the cooperative savings and credit institutions.
10. Paragraph Recipe 1 point 4g shall apply mutatis mutandis in the event of a change in the right to a reduction in the amount of tax due by the amount of input tax referred to in the provisions of the Goods and Services Tax Act.
11. Paragraph Recipe 4d shall apply if:
1) the acquiring company and the company whose shares (shares) are acquired, are entities listed in Annex No. 3 to the Act or are companies subject to income tax on the whole of their income, regardless of the place of their attainment, in a Member State other than the Member State of the European Union of the European Economic Area, and
2. the partner is a taxpayer of income tax and the shares (shares) they make constitute a non-monetary contribution intended in whole or in part for the increase in the share capital of the acquiring company.
12. Paragraph Recipe 4d shall also apply in the event of more than one transaction of acquisition of shares (shares) carried out for a period not exceeding six months from the month in which the first acquisition occurred, if, as a result of those acquisitions, the transactions are fulfilled by the conditions set out in that provision.
Article 14. [ Sales of real estate and property rights] 1. Arrival from the payment of goods or property rights, subject to the provisions of paragraph 1. 4, there is a value expressed in the price specified in the contract. However, if the price without a reasonable cause deviates significantly from the market value of those goods or rights, the income shall be determined by the tax authority at the level of the market value.
2. The market value referred to in paragraph 2. 1, of goods or of property rights shall be determined on the basis of market prices applied in the course of trade in things or of the rights of the same type and species, taking into account in particular their state and degree of consumption and the time and place of the payment of the disposal.
3. If the value expressed in the price specified in the contract significantly deviates from the market value of these things or rights, the tax authority will call on the parties to the contract to change this value or to indicate the reasons justifying the application of the price significantly diverging from the market value. In the event of non-response, failure to change the value or not to indicate the reasons justifying the application of a price significantly deviating from the market value, the tax authority shall determine the value taking into account the expert's or expert's opinions. If the value thus determined deviates at least 33% from the value expressed in the price, the costs of the expert's or expert's opinion shall be borne by the transferor.
4. Rules of Art. 12 (1) Paragraphs 7, 9 and 10 shall apply mutatis mutandis.
5. (repealed)
Art. 14a. [ Revenue in case of settlement of the obligation by the performance of a non-monetary benefit] 1. Where a taxable person by the execution of a non-monetary benefit governs in whole or in part a liability, including on the title of the loan (loan), dividends, redemption or disposal in order to redeem the shares (shares), the income of such the taxable person shall be the amount of the obligation regulated in the course of that benefit. If, however, the market value of the non-cash benefit is higher than the amount of the obligation regulated by that provision, that income shall be determined at the level of the market value of the non-monetary benefit. The provisions of Article 4 14 para. 1-3 shall apply mutatis mutandis.
2. Paragraph Recipe 1 shall apply mutatis mutandis in the case of the execution of a non-monetary benefit by a non-legal person.
Chapter 3
Revenue acquisition costs
Article 15. [ Receipts costs] 1. The cost of obtaining revenues shall be the costs incurred in order to achieve revenues or to preserve or secure the source of revenue, with the exception of the costs mentioned in Art. 16 ust. 1. The costs incurred in foreign currencies shall be converted into gold at the average rate announced by the National Bank of Poland from the last working day preceding the day of the cost.
1a. (repealed)
1b. The insurers at the expense of obtaining revenues for the fiscal year are the costs determined in accordance with the paragraph. 1, as well as:
(1) technical provisions established for accounting purposes in accordance with separate provisions, up to the amount which is accrued to those reserves at the end of the tax year in relation to their state at the beginning of the year; when determining the advance payments, of which the Article 25, at the expense of income, is the increment of the technical provisions created for the purposes of accounting at the end of the period for which the advance payment is paid, in relation to the state of these reserves at the beginning of the tax year;
2) write-offs to the preventive fund in the amount specified in the separate provisions, if the equivalent of the write-downs will increase the fund's resources;
3) (repealed)
1c. (repealed)
1d. The costs of obtaining revenue are also expenses incurred by the employer to ensure the correct implementation of the occupational pension scheme within the meaning of the provisions on occupational pension schemes.
1e. In general pension societies at the cost of obtaining revenues in the fiscal year are the costs determined in accordance with the mouth. 1, as well as:
(1) expenditure incurred to cover the costs of an open pension fund;
2) the amounts transferred to the reserve account of the open pension fund;
3) expenses incurred to cover the shortfall in the open pension fund, if the funds collected in the reserve account of this fund are insufficient to cover this shortfall;
4) contributions made to the Guarantee Fund, referred to in the Act of 28 August 1997. of the organisation and functioning of pension funds (Dz. U. of 2016 r. items 291 and 615)-up to the amount specified in separate regulations;
5) the fees charged by the Financial Supervision Commission, referred to in the Act mentioned in point 4.
1f. In occupational retirement societies at the expense of obtaining revenue in the fiscal year are the costs determined in accordance with the mouth. 1, as well as:
(1) expenditure incurred to cover the costs of the occupational pension fund;
2) the fees charged by the Financial Supervision Commission, referred to in the act mentioned in the mouth. Article 1e, point 4.
1g. The employers who are shareholders of an occupational retirement company at the expense of obtaining revenues in the fiscal year are the costs determined in accordance with the mouth. 1, as well as:
(1) expenditure incurred to cover the costs of the occupational retirement company;
2) the fees charged by the Financial Supervision Commission, referred to in the act mentioned in the mouth. Article 1e, point 4.
1h. In banks at the expense of obtaining revenues are also:
1) reserve for general risk created in the tax year according to art. 130 of the law referred to in art. 12 (1) 1 point 6;
(2) loss on the disposal of the securitisation fund or the investment fund company creating the securitisation fund for loans (loans), which is the difference between the amount obtained from the divestment and the value of the receivables from the credit (loans), up to the amount previously created for that part of the claim, in accordance with the provisions of this Law, of a reserve that is included in the cost of obtaining revenue;
3. transferred to the securitisation fund or the investment fund company creating the securitisation fund:
(a) loans from securitised loans,
(b) the principal of the securitised claims,
(c) amounts derived from the realisation of the securitised claims
-covered by the sub-participation agreement;
(4) reimbursed to the securitisation fund or investment fund company creating the securitisation fund amounts obtained from the disposal of these entities to the money stream of the securitised loans from loans (loans) subparticipating in cases where there is a reverse transfer of the rights to such claims, where the bank has shown revenue under Article 12 (1) 4f and did not count towards the costs of obtaining the income of the loan capital (loans) pursuant to point 3 (a). b or c.
1ha. In cooperative savings and credit cashions, the cost of obtaining revenues is also:
(1) loss on the disposal of a securitisation fund or investment fund company creating a securitisation fund for loans (loans), which is the difference between the amount obtained from the sale and the value of the debt receivable from the the loans (loans), up to the amount previously created for that part of the write-off write-off, in accordance with this Law;
2. transferred to the securitisation fund or the investment fund company creating the securitisation fund:
(a) loans from securitised loans,
(b) the principal of the securitised claims,
(c) amounts derived from the realisation of the securitised claims
-covered by the sub-participation agreement;
(3) reimbursed to the securitisation fund or investment fund company creating a securitisation fund the amounts obtained from the disposal of these entities to the money stream of the securitised loans from loans (loans) of a sub-participation agreement, where the transfer of rights to such claims is repayable, where the cash register has shown revenue under Article 4 (1) of the basic Regulation. 12 (1) 4f and did not count towards the costs of obtaining the income of the loan capital (loans) pursuant to point 2 (a) of the b or c.
1i. In the case of a paid transfer of goods or rights received free of charge or partially paid, as well as other unpaid or partially paid benefits, in connection with which, in accordance with art. 12 (1) 5-6a, the revenue has been determined and also in the case of the payment of the goods, rights or other benefits which are the subject of the exercise of the non-monetary benefit referred to in Article 5 of the Rules of Payment. 14a, at the cost of obtaining revenues from their paid divestments, taking into account the updates made in accordance with the separate provisions, shall be respectively:
1) the value of the revenue determined on the basis of art. 12 (1) 5 and 6 or
2) the value of the revenue determined on the basis of art. 12 (1) 5a and 6a plus expenses for the acquisition of partly paid goods or rights or other benefits, or
3) the equivalent of the claim (receivables) regulated by the execution of the non-monetary benefit (in kind) referred to in art. 14a, less calculated in connection with the transfer of this benefit, non-monetary tax on goods and services
-less the sum of the depreciation of the depreciation referred to in Article 3 (1) of the Regulation. 16h ust. 1 point 1.
1ia. In the case referred to in paragraph. 1i, point 3, rule of art. 16 ust. 1 point 46 lit. and applies mutatis mutandis.
1j. In the event of the transfer of shares (shares) in a company or contributions to a cooperative in exchange for a non-monetary contribution in a form other than that of the undertaking or its organised part, at the date of entry of the shares (shares) or of the shares in the cooperative, it shall be determined the cost of obtaining the revenue referred to in Article 12 (1) 1 point 7, in the amount of: [ 60]
1. the value of the initial object of the contribution, updated in accordance with the separate provisions, reduced by the sum of the depreciation of the depreciation referred to in Article 1 (2). 16h ust. 1 point 1 where the subject of a non-monetary contribution is fixed assets or intangible assets;
2) values:
a) [ 61] determined in accordance with art. 12 (1) 1 point 7-if the subject of the contribution is the shares (shares) in the company or the contributions to the cooperative in exchange for a non-monetary contribution in a form other than that of the undertaking or its organised part,
(b) determined in accordance with Article 4 16 ust. 1 point 8 where the shares (shares) in the company or the contributions to the cooperative, which are contributed in the form of a non-monetary contribution, have not been included in the exchange for a non-monetary contribution,
(c) determined in accordance with the paragraph 1k, where the shares (shares) in the company or the contributions to the cooperative, which are contributed in the form of a non-monetary contribution, have been included in exchange for a non-monetary contribution in the form of a company or its organised part
-if the subject of the non-monetary contribution is the shares (shares) in the company or the contributions to the cooperative;
3. actually incurred, not included in the cost of obtaining income, expenditure on the acquisition or production, other than those mentioned in points 1 and 2 of the taxable person's assets, where those other components are the subject of a non-monetary contribution;
(4) expenditure on the acquisition or production of a asset which is not included in the cost of obtaining revenue in any form or initial value of such an asset, less the sum of the depreciation charges made from that component- where the component has been received by a taxable person in connection with the liquidation of a non-legal entity or a occurrence from such a company.
1k. In the case of a paid transfer of shares (shares) in a company subject in exchange for a non-cash contribution, at the date of disposal of these shares (shares) in the company, the cost of obtaining the revenues shall be determined in the amount of:
1) [ 62] determined in accordance with art. 12 (1) 1 point 7-if the transferred shares (shares) were included in the exchange for a non-monetary contribution in a form other than the undertaking or its organised part, including in exchange for a non-monetary contribution in the form of commercialised intellectual property;
1a) the value of the initial asset referred to in art. 2 point 3 of the public-private partnership act, which is the subject of the own contribution referred to in art. 2 item 5 of this Act, updated in accordance with the separate provisions, less the amount of depreciation write-off referred to in Article 2 (2) of the Act, which is calculated according to the separate provisions. 16h ust. 1 point 1, and in the case of land transfer or perpetual usuem of land, a value equal to the expenditure incurred on the acquisition of land;
2) [ 63] adopted for tax purposes the value of the components of the undertaking or of its organised part, resulting from the records referred to in Article 9 ust. 1, determined at the date of entry of those shares (shares) in the company, not higher, however, than the value of those shares (shares) from the date of their entry, determined in accordance with the Art. 12 (1) 1 point 7.
1l. In the event that the shares in the company have been included in exchange for a non-cash contribution, the cost referred to in Article shall be determined 12 (1) 4 points 3, 3d and 22, the provisions of the paragraph. 1k shall apply mutatis mutandis.
1ł. The cost of obtaining the revenue referred to in Article 12 (1) 1 point 9, shall be expenditure, updated in accordance with the separate provisions, less the sum of depreciation write-off referred to in Article 3 (1) (a). 16h ust. 1 point 1, incurred on the acquisition of assets transferred to the acquiring company or newly established.
1m. In the case of the payment of the transfer of shares (shares) covered by the splitting referred to in art. 10 para. 1 point 6, at the expense of the acquisition of the proceeds from the consideration of the transfer of shares (shares) in the acquiring or rebound company is their nominal value fixed at the date of registration of the increase in the share capital of the acquiring company or on the date of the the registration of the newly-tied companies.
1n. In the case of the paid divestment of securities on a regulated market in the framework of short selling referred to in art. 12 (1) 4c, the cost of obtaining income shall be the expenses incurred to ensure the availability of securities for settlement purposes, including the acquisition of the returned securities in the case referred to in art. 12 (1) 4c (1).
1o. If the taxpayer in relation to the inclusion of shares (shares) in exchange for a non-cash contribution has incurred expenses related to the taking up of those shares (shares), these expenses increase the costs of obtaining the revenues referred to in paragraph. 1j.
1p. (repealed)
1q. At the expense of receiving revenues, the costs are determined in accordance with the paragraph. 1, as well as:
(1) the amount of the aid referred to in Article 1. 95 (1) 1 of the Act of 16 July 2004. -Telecommunications law (Dz. U. of 2016 r. items 1489 and 1579);
2) the amount of the annual telecommunication fee referred to in art. 183 of the Act referred to in paragraph 1.
1r. For the private partner or company referred to in art. 14 para. 1. the public-private partnership law, as defined in the public-private partnership agreement, in the case of an unpaid transfer to a public entity or other entity referred to in art. 11 (1) 2 of this Act, the property of fixed assets or intangible assets within the time limit set out in this agreement, at the expense of obtaining the income is the initial value of those fixed assets or intangible assets, less the sum depreciation deductions referred to in Article 16h ust. 1 point 1.
1s. In the case of acquisition by means of a non-monetary contribution of the company, its organised part or commercialised intellectual property contributed by a commercial entity to the value of the individual components of this contribution, including the components Whereas the assets of an undertaking or of an organised part of it shall be determined:
1) in the amount of the initial value, specified in the records of fixed assets and the intangible assets of the entity contributing-in the case of components included in fixed assets or intangible assets;
2) in the amount adopted for tax purposes and resulting from the tax books of the entity contributing at the acquisition date-in the case of the remaining components.
1t. In the case of a non-legal transfer of goods by a company which is not a legal person, the rights and rights which are the subject of a contribution to such a company for the cost of obtaining revenue shall be considered to be:
1) the initial value adopted by the company in the records of fixed assets and intangible assets, determined in accordance with art. 16g par. 1 point 4a, less the sum of depreciation write-off-if these items or rights were included in fixed assets or intangible assets of the company;
2) the value of the incurred expenses for the acquisition or the creation of the subject of the contribution, not included in the cost of obtaining revenues in any form-if these things or rights were not included in fixed assets or intangible assets and legal entities.
1u. In the case of disposals of assets constituting the enterprise, its organised part or commercialized intellectual property contributed by a commercialisation entity acquired in the manner referred to in the paragraph. 1s, the costs of obtaining the revenue shall be fixed at the rate referred to in that provision, less the depreciation charges made by those components.
1w. In the case of conversion of a trader who is a natural person in a single capital company, the value of the individual assets shall be determined on the basis of the list drawn up in accordance with the provisions on personal income tax on the day of transformation.
1x. In the case of the payment of the assets referred to in paragraph 1 for payment of the assets referred to in paragraph 1. 1w, by a company resulting from the transformation of an entrepreneur who is a natural person in a single capital company for the cost of obtaining the revenue shall be considered to:
1) the initial value adopted by the company in the records of fixed assets and intangible assets, determined in accordance with art. 16g par. 1 point 4b, less the sum of depreciation write-off, where such items or rights have been included in fixed assets or intangible assets;
2) value of incurred expenses for the acquisition or production of assets, not included in the cost of obtaining revenues in any form-if these things or rights were not included in fixed assets or intangible assets and legal.
1y. In the case of a taxable person, referred to in Article 3 para. 2, the activity in the territory of the Republic of Poland by a foreign establishment the value of the individual components of the assets forming part of the foreign establishment shall be determined, subject to the paragraph. 1, in the amount adopted for tax purposes and resulting from the tax books of that taxpayer, not included in costs in any form; the provision of the paragraph. 1u shall apply mutatis mutandis.
1z. Paragraph Recipe 1y shall apply mutatis mutandis to companies which are bound under Council Regulation (EC) No 2157/2001 of 8 October 2001. on the Statute for a European Company (SE) (Dz. Urz. EC L 294, 10.11.2001, p. 1, from late. zm.; Dz. Urz. EU Polish Special Edition, rozdz. 6, t. 4, str. 251) and cooperatives linked pursuant to Council Regulation (EC) No 1435/2003 of 22 July 2003 (OJ 2003 L 39, p. on the Statute for a European Cooperative Society (SCE) (Dz. Urz. EC L 207, 18.08.2003, p. 1, from late. zm.; Dz. Urz. EU Polish Special Edition, rozdz. 17, t. 1, str. 280), in connection with the transfer to the territory of the Republic of Poland their registered office or board.
1za. The costs of obtaining revenues, including the paragraph. 6, are also the costs incurred by the employer, provided that they have not been financed from the social benefit fund:
1) for the establishment of a presumed nursery, a presumed children's club or preschool preschool;
2. under the title:
(a) the establishment of a plant nursery, a children's or preschool's preschool club, up to a maximum of a monthly amount per employee's child referred to in Article 4 (1). 27f ust. 1 of the Act of 26 July 1991. o Income tax on individuals (Dz. U. 2012 r. items 361, of late. zm.):
-attendant to a nursery or a children's club-the amount of 400 PLN,
-attendant to kindergarten-amount 200 PLN,
(b) to finance an employee of expenditure up to an amount not exceeding the amount of expenditure incurred and documented by the staff member in connection with:
-the taking care of a child of a care worker by a daily caregiver or attending a child worker to a nursery or a children's club, not more than 400 PLN per month for each child referred to in art. 27f ust. 1 of the Act of 26 July 1991. o personal income tax,
-attendance of a child worker to a kindergarten, not more than 200 PLN per month for each child referred to in art. 27f ust. 1 of the Act of 26 July 1991. o personal income tax.
1zb. By the costs of setting up the establishment nursery, the establishment of the children's club or the preschool preschool referred to in the mouth. 1za point 1, it is understood the costs incurred up to the date of obtaining the entry to the relevant register in terms of meeting the conditions required for the creation of a nursery, a children's club or kindergarten, including the necessary cost of acquisition of fixed assets and values intangible or intangible fixed assets, rebuilding, expansion, reconstruction, adaptation, upgrading, renovation of fixed assets or the acquisition of other assets, as well as costs relating to fixed assets, and intangible assets or other assets incurred after obtaining an entry in the relevant register.
1zc. By the cost of running a plant nursery, a presumed children's club or a preschool preschool referred to in the mouth. 1 in point 2 (a), it shall also be understood that the employer's purchase of the service consisting in providing the child to the employee referred to in Article 1 (2) (a) shall also be deemed to be payable. 27f ust. 1 of the Act of 26 July 1991. with income tax on individuals, nursing in a nursery, a children's club or kindergarten.
2. If the taxpayer bears the costs of obtaining revenues from the sources from which the income is taxable, and the costs related to the revenues from other sources, and it is not possible to determine the costs of obtaining the individual sources, the costs of these they shall be determined in so far as the revenues from those sources in the total amount of revenue remain.
2a. The principle referred to in paragraph 2. 2, it shall also apply where the taxable person bears the costs of obtaining income from sources from which a portion of the income is not subject to income tax or is exempt from such taxation; in that case, the provision of Article 3 (1) of the Rules of Law shall apply. 7 ust. 3 (3) shall apply mutatis mutandis.
3. In order to determine the values used for the agricultural and food processing, or in the departments of special agricultural production of raw materials and materials derived from their own crop and animal production and their own forest management, shall apply accordingly rule of art. 12 (1) 5.
4. The costs of obtaining revenue directly related to the revenue, incurred in the years preceding the tax year and in the fiscal year, are deductible in that fiscal year, in which the corresponding revenues have been achieved, subject to the paragraph. 4b and 4c.
4a. The costs of development can be included in the cost of obtaining revenues:
1. in the month in which they were incurred, or starting from that month in equal parts for a period of not more than 12 months, or
2) one time in the fiscal year in which they were completed, or
3) by depreciation charges made in accordance with art. 16m ust. 1 point 3 from the intangible assets referred to in Article 1 16b par. 2 point 3.
4b. The costs of obtaining revenue directly related to the revenue, relating to the revenue of the tax year concerned, and incurred after the end of that fiscal year to the following day:
1) the preparation of the financial statements, in accordance with the separate provisions, but not later than the expiry of the period specified for the submission of the statement, if the taxpayers are obliged to draw up such a report, or
2) to make a statement, but not later than the expiry of the time limit specified for the submission of that statement, if the taxpayer, in accordance with the separate provisions, is not required to draw up a financial statement
-are deductible in the tax year in which the corresponding revenues have been achieved.
4c. Costs of obtaining revenue directly related to the revenue, relating to the revenue of the tax year concerned, and incurred after the date referred to in paragraph. 4b (1) or (2) shall be deducted in the fiscal year following the year for which a financial report or a statement of evidence is drawn up.
4d. Revenue costs, other than those directly related to revenue, are deductible on the date of their incurring. Where those costs relate to a period exceeding the fiscal year and it is not possible to determine what proportion of the tax year in question, in such a case, the costs of obtaining revenues in proportion to the length of the period to which they relate are to be determined.
4e. Per day, the cost of obtaining revenues, subject to the paragraph. 4a and 4f-4h shall be deemed to be the day on which the cost is entered in the accounts (booked) on the basis of the invoice received (the account) or the date on which the cost is entered on the basis of other evidence in the absence of an invoice (account), except in the case of a situation where this would be the cost of reserves or passive accruals of accrued costs.
4f. The costs of abandoned investments shall be deducted from the date of disposal of the investment or the liquidation of the investment.
4g. Receivables from the titles referred to in art. 12 (1) 1 and 6 of the Act of 26 July 1991. the income tax on natural persons and the social security benefits paid by the job establishment are the costs of obtaining the income for the month for which they are due, provided that they have been paid or put at the disposal of the within the time limit resulting from the provisions of labour law, contract or any other legal relationship between the parties. In the event of failure to comply with this time limit, Articles shall apply to those claims. 16 ust. 1 point 57.
4h. contributions from the claims referred to in paragraph 1. 4g as set out in the Act of 13 October 1998. the social security system, in part financed by the contributor of contributions, contributions to the Labour Fund and the Guarantee Fund Guarantee Fund, subject to art. 16 ust. Article 1 (1) (a) (1) shall be the cost of the revenue for the month for which the claims are due, provided that the contributions are paid:
(1) in respect of receivables paid or placed at the disposal of the month for which they are due, within a period of time resulting from separate provisions;
2) in respect of receivables paid or placed at the disposal of the following month, within the period resulting from the provisions of labour law, contract or other legal relationship linking the parties-no later than the 15th day of this month.
In the event of failure to comply with those terms, the provisions of those contributions shall apply. 16 ust. 1 point 57a and paragraph. 7d.
4i. [ 64] If the adjustment of the cost of obtaining revenues, including depreciation, is not due to an accounting error or other obvious error, corrections shall be made by reducing or increasing the cost of obtaining the revenue incurred in the period the clearing house in which the corrective invoice is received or, in the absence of an invoice, another document proving the reasons for the correction.
4j. [ 65] If, during the accounting period referred to in paragraph 1, the 4i, the taxpayer did not incur the costs of obtaining the income or the amount of the incurred costs of obtaining the income is less than the amount of the reduction, the taxpayer is obliged to increase the revenue by the amount which has not been reduced the costs of obtaining revenue.
4k. [ 66] The provisions of the paragraph 4i and 4j do not apply to the adjustment of the costs of obtaining the revenues to which it applies art. 15b , and if the adjustment relates to the cost of obtaining the income related to the tax liability which has been statute-bargaining.
4l. [ 67] If the correction referred to in paragraph 1 4i, following the change in the form of taxation to the flat-rate taxation form set out in the Act of 24 August 2006. with a tonnage tax or in the Act of 6 July 2016. the activation of the shipbuilding and complementary industries, the reduction or the increase in the cost of obtaining revenues shall be carried out in the last trading period before the change in the form of taxation.
5. The Minister responsible for public finance shall determine, by means of the Regulation, the modus and the time limits for updating the valuation of fixed assets referred to in Article 16a par. 1 and 2 paragraphs 1 to 3, of the initial value of the assets referred to in Article 3 (1) (a) 16d par. 1, the unit price for the acquisition of the components and peripherals referred to in Article 16g par. 13, and the value of the initial fixed assets referred to in art. 16j ust. 1 point 1 lit. a and b if the rate of increase in the price of investment outlays during the three quarters of the year preceding the tax year in relation to the corresponding period of the last year exceeds 10%.
5a. (repealed)
5b. The growth rate of investment outlays is announced by the President of the Central Statistical Office at quarterly intervals.
6. The cost of obtaining revenues is the write-offs of fixed assets and intangible assets (depreciation write-offs) made only in accordance with the provisions of art. 16a-16m, subject to art. 16.
7. In the case of a contract of rental or lease of goods or property rights and similar agreements, if the lessor or the lessor transferred to a third party the claims arising from the fees resulting from such contracts, and the contracts between the parties shall not lapse, the costs of obtaining the renting or the lessor's income shall be counted as paid to the third party of the discount or remuneration.
8. The provisions of the paragraph. 1k, 1l, 1m and 1o shall apply mutatis mutandis to the entities listed in Annex no 3 to the Act.
Art. 15a. [ Currency differences] 1. Exchange differences respectively increase the income as positive exchange differences or the costs of obtaining revenues as negative exchange differences in the amount resulting from the difference between the values set in the paragraph. 2 and 3.
2. Positive foreign exchange differences arise if the value:
1) the income due expressed in foreign currency converted into gold at the average rate announced by the National Bank of Poland is lower than the value of that income on the day of its receipt, converted according to the actual course applied the currency of that day;
2) incurred cost expressed in foreign currency after the conversion into gold at the average rate announced by the National Bank of Poland is higher than the value of this cost on the day of payment, converted according to the actual currency rate applied from this on;
3) received or purchased money or monetary value in foreign currency on the date of their impact is lower than the value of these measures or monetary value on the date of payment or other form of the outflow of these measures or monetary values, according to the actual the exchange rate applied for these days, subject to points 4 and 5;
4) the loan (loan) in the foreign currency at the date of its provision is lower than the value of this loan (loan) on the day of its return, converted according to the actually applied currency rate of those days;
5) the loan (loan) in the foreign currency on the day of its receipt is higher than the value of this loan (loan) on the date of its repayment, converted according to the actually applied currency rate of those days.
3. Negative currency differences arise if the value:
1) the income due expressed in foreign currency converted into gold at the average rate announced by the National Bank of Poland is higher than the value of that income on the day of its receipt, converted according to the actual course applied the currency of that day;
2) incurred cost expressed in foreign currency after the conversion into gold at the average rate announced by the National Bank of Poland is lower than the value of this cost on the day of payment, converted according to the actual currency rate applied from this on;
3) received or purchased funds or monetary value in foreign currency on the date of their impact is higher than the value of these measures or cash value on the day of payment or other form of outflow of these measures or monetary values, according to the actual the exchange rate applied for these days, subject to points 4 and 5;
4) the loan (loan) in the foreign currency at the date of its award is higher than the value of this loan (loan) on the day of its return, converted according to the actually applied currency rate of those days;
5) the loan (loan) in the foreign currency on the day of its receipt is lower than the value of this loan (loan) on the date of its repayment, converted according to the actually applied currency rate of those days.
4. When calculating the exchange rate differences referred to in paragraph. 2 and 3 shall take into account the rates actually applied for the sale or purchase of foreign currencies and the receipt of receivables or payment of liabilities. In other cases, and also when the receivables received or the payment of the obligations it is not possible to take into account the actual currency rate applied on a given day, the average rate announced by the National Bank of Poland from the last day shall be applied of the working day preceding that day.
5. If the currency rate referred to in paragraph is actually applied. 2 and 3, is higher or lower respectively by more than enlarged or reduced by 5% the value of the average rate announced by the National Bank of Poland from the last working day preceding the day of the actually applied currency rate, the body The tax may call on the parties to the agreement to change this value or to indicate the reasons for applying the currency rate. In the event of a failure to change the value or not to indicate the reasons justifying the application of the actual currency rate, the tax authority will determine this course based on the exchange rates announced by the National Bank of Poland.
6. By the average course advertised by the National Bank of Poland referred to in paragraph. 2 and 3, shall be understood to be the rate from the last working day preceding the day of obtaining the revenue or the cost.
7. For the cost of the incurred referred to in paragraph. 2 and 3 shall be deemed to be the cost resulting from the invoice (s) received or other evidence in the absence of an invoice (s) and the payment referred to in paragraph (s). 2 and 3-the day of the settlement of liabilities in any form, including as a result of the deduction of claims.
8. The travelers shall determine the order of valuation of the funds or monetary value in the foreign currency referred to in the paragraph. 2 points 3 and 3 3 point 3, according to the method used in the accounts, which they cannot change during the tax year.
9. The provisions of the paragraph. 2 points 4 and 5 and paragraph 5. Article 3 (4) and (5) shall apply mutatis mutandis to the capital of loans (loans).
Art. 15c. [ Interest on loans] 1. Companies and cooperatives who have received a loan within the meaning of art. 16 ust. 7b from the entities referred to in art. 16 ust. For the purposes of Article 1 (1), points 60 and 61, may not apply the resulting restrictions on the payment of interest on such a loan to the cost of obtaining revenue if they decide to apply the rules laid down in this Article. The choice of the application of these rules of the company and the cooperatives shall be required to notify, in writing, the competent chief of the tax office within the period until the end of the first month of the fiscal year.
2. The allotment to the cost of obtaining revenues in the fiscal year may be subject to interest on loans, including those granted by non-affiliated entities, in the amount not exceeding the value corresponding to the product of the reference rate of the National Reference Rate Polish bank in force on the last day of the year preceding the tax year increased by 1.25 percentage points and the tax value of assets within the meaning of the accounting provisions, including those recognised according to the nominal value of the amounts granted loans, with the exception of intangible assets. The value of these assets shall be determined on the last day of the fiscal year in question.
3. If during the tax year the reference rate of the National Bank of Poland was changed, the amount of the credit limit of the interest on loans to the costs of obtaining the revenues referred to in the paragraph. 2, calculated by summing up the limits for the individual months of this tax year calculated as the product of the reference rate of the National Bank of Poland in force on the last day of the month preceding the given month increased by 1.25 points the percentage and 1/12 of the tax value of the assets referred to in paragraph 1. 2.
4. If the taxable person concerned is the taxable person referred to in paragraph 1. 1, is longer or less than 12 months, the amount of the credit limit for the interest on loans to the cost of obtaining the income referred to in paragraph. 2, calculate by multiplying 1/12 of the value of this limit by the number of full months of a given tax year. The full month of the fiscal year shall be deemed to be each month of commenced. The provisions of the paragraph 3 shall apply mutatis mutandis.
5. The value of interest on loans subject, in accordance with the paragraph. 2-4, the tax year in the tax year to the costs of obtaining revenues may not be higher than the figure corresponding to 50% of the operating profit, fixed for the given tax year in accordance with the Accounting Act. This condition shall not apply to:
1) banks, cooperative savings banks and credit institutions within the meaning of art. 4 par. 1 point 17 of the Act of 29 August 1997. -Banking law;
(2) taxable persons who are the financial institution referred to in Article 3. 4 par. 1 point 7 lit. c and d of the Act of 29 August 1997. -Banking law, if:
(a) at least 80% of the revenue generated in the fiscal year by taxable persons providing the assets under the leasing contract referred to in Article 3 (1) of the Regulation. Article 17a (1), is the revenue from the activity, including the proceeds from the sale of the object of the leasing contract, and of the lending activities for the co-financing of investments in the context of Cohesion Policy, the common policy Agriculture and/or the Common Fisheries Policy,
(b) at least 90% of the revenues generated in the fiscal year by taxable persons providing services for the acquisition and disposal of receivables constitute income from that activity.
6. For the purpose of calculating the advance payments on the income tax referred to in Article 25 par. 1, 1b and 2a, in the course of the tax year adopted, the taxable persons referred to in paragraph 1. 1, may:
1) adopt the values referred to in paragraph. 2 and 5, on the basis of the financial statements for the previous fiscal year, or
2) make an assessment, according to reliable data, expected for a given tax year the amount of operating profit and the assessment of what the tax value of the assets referred to in the paragraph is expected for the given year. 2, or
3. the amount of the operating profit obtained during the trading period and the tax value of the assets referred to in paragraph 3 during the trading period. 2
-however, for the purposes of calculating the income tax due for a given tax year, taxable persons shall be required to determine the costs of obtaining revenues on the basis of the actual values referred to in paragraph 1. 2 and 5.
7. Hundreds of loans not included in the basis of the paragraph. 2-5 in a given fiscal year to the cost of obtaining revenues shall be deductible into costs in subsequent, successively after each of the following five fiscal years, in accordance with the rules and within the limits laid down in those provisions. This provision shall not apply in the case of:
(1) the taxable persons referred to in paragraph 1. 1, who shall give up after the period indicated in the paragraph. 9 in advance of interest on loans to the costs of obtaining revenue under the rules laid down in this Article, starting from the fiscal year in which they resigned from such rules;
2) entities which, in connection with the transformation of the legal form, the merger or division of the taxpayers referred to in the paragraph 1, which shall include interest on loans to the costs of obtaining revenue under the rules laid down in this Article, shall be entered in the rights of those taxable persons, with the exception of companies arising from the conversion of companies.
8. By interest on the loans referred to in this Article and in Article 16 ust. 1 points 60 and 61, shall be understood to mean any costs incurred in favour of the lender in connection with the obtaining and use of the loan referred to in Article 1 (1) of Regulation (1) (a). 16 ust. 7b (interest, fees, commissions, bonuses), as well as fees for late payment of liabilities.
9. In the event of choice of the method of crediting to the costs of obtaining interest income on loans according to the rules referred to in this Article, the taxpayer is obliged to apply these rules for a period of not less than three tax years, counted together with the tax year in which they have started their application.
10. If after the expiry of the period referred to in paragraph 1. 9. the taxable person referred to in paragraph 1. 1, resign from the advance payment of interest income on loans according to the rules referred to in this Article, shall be obliged to inform about such resignation in the written form of the competent chief of the tax office within the time limit to the end of the fiscal year preceding the tax year in which it intends to resign from the application of those rules. If a notification is not made within that time limit, the taxable person shall continue to apply the rules laid down in this Article.
11. The subatter referred to in paragraph. 1, may re-choose the method of crediting the costs of obtaining interest income on loans according to the rules referred to in this Article, not earlier than after the expiry of the three fiscal years following the tax year in which he notified the resignation from their use.
12. A subatter who until the day of receipt of the loan referred to in paragraph. 1, he did not apply the restrictions resulting from the art in the fiscal year. 16 ust. 1 point 60 or 61, may choose the method of crediting the costs of obtaining interest income on loans according to the rules referred to in this Article, subject to the notification, in writing, of the competent head of the tax office within 30 days days from the date of conclusion of such loan agreement. In the event of these circumstances during the tax year, the taxable person shall apply the rules laid down in this Article from the beginning of the tax year.
Art. 15d. [ Costs of obtaining revenue in the part in which the payment was made without the intermediation of the payment account] [ 68] 1. The travelers do not count towards the cost of obtaining the cost of the cost in the part in which the payment for the transaction referred to in Art. 22 of the Act of 2 July 2004. about the freedom of economic activity (Dz. U. of 2015 items 584, as late. zm.) was made without the intermediation of the payment account.
2. In the case of an advance to the cost of obtaining the cost of the cost in the part, in which payment for the transaction referred to in Article 22 of the Act of 2 July 2004. o the freedom of economic activity has been made without the intermediary of the payment account, the taxpayer:
1) reduce the cost of obtaining revenues, or
2) in the absence of a possibility to reduce the cost of obtaining revenues-increase revenues
-in the month in which the payment was made without the intermediation of the payment account.
3. The provisions of the paragraph. 1 and 2 shall apply mutatis mutandis in the case of:
1) the acquisition or manufacture of fixed assets or the acquisition of intangible assets;
2) make the payment after the change of the form of taxation to the flat-rate taxation form set out in the Act of 24 August 2006. of a tonnage tax, with the result that a reduction in the cost of obtaining revenues or an increase in revenue is followed for the fiscal year preceding the tax year in which the change in the form of taxation occurred.
Article 16. [ Exemptions] 1. It shall not be considered to be the costs of obtaining revenues:
1. expenditure on:
(a) the acquisition of land or perpetual usualls of land, with the exception of charges for perpetual land use,
(b) acquisition or self-creation other than those referred to in point (b). the fixed assets and intangible assets, including those which are part of the acquired undertaking or its organised parts,
(c) improvement of fixed assets which, in accordance with Article 3 (1) 16g par. 13 increase the value of fixed assets, which is the basis for the calculation of the depreciation
-those expenditure, updated in accordance with separate provisions, less the sum of depreciation deductions referred to in Article 16h ust. Article 1 (1), however, shall be at the expense of income, in the case of the divestment of fixed assets or intangible assets, irrespective of the time of their incurring measures;
2) (repealed)
3) (repealed)
4) write-off of passenger car consumption, carried out according to the rules laid down in art. 16a-16m, in a part determined from the value of a car exceeding the equivalent of 20 000 euro converted into gold at the rate of the average euro announced by the National Bank of Poland from the day of handing over of the car to use;
5) losses in fixed assets and intangible assets in the part covered by the sum of depreciation write-off referred to in art. 16h ust. 1 point 1;
(6) losses resulting from the liquidation of non-fully decommitted fixed assets, where such measures have ceased to be of economic relevance as a result of a change in the nature of the activity;
7) (repealed)
(8) expenditure on the acquisition or acquisition of shares or of contributions to cooperatives, shares (shares) and securities, as well as expenditure on the acquisition of capital fund shares; however, such expenditure shall be at the expense of obtaining revenue from the the payment of such shares (shares) and securities, including the redemption by the issuer of the securities, and the repurchase or redemption of the equity fund shares, subject to paragraph (1) 7e;
8a) (repealed)
(b) expenditure relating to the acquisition of derivative financial instruments, pending the exercise of the rights deriving from those instruments, or the resignation of the rights deriving from those instruments or their payment of payment, in so far as such expenditure is effected, in accordance with the law of the to art. 16g par. 3 and 4, they shall not increase the initial value of the fixed asset and the intangible fixed assets;
8c) expenses incurred by a partner of companies combined or shared on the acquisition or acquisition of shares (shares) in those companies in the case of merger or division of companies, subject to art. 10 para. 1 point 6; these expenses represent the cost of obtaining the revenue from the consideration of the transfer of the shares (shares) of the acquiring company or of the newly established company, in the amount of:
(a) determined on the basis of Article 15 para. 1k-if the shares (shares) in the company being acquired or shared are included in exchange for a non-monetary contribution,
(b) as determined in accordance with point 8, if the shares (shares) in the company being acquired or divided are acquired or are subject to a cash contribution,
(c) expenditure on the acquisition or acquisition of shares (shares) in a shared company as determined in accordance with point (a) (d) (d) a or b, in the proportion in which it remains the nominal value of the nominal value of the shares (shares) in the company divided up to the nominal value of the shares (shares) before the division; the remaining part of the amount of these expenses shall be the cost of acquiring the shares in the revenue from the payment of the divestment of shares (shares) of the company divided by the divisional;
8d) expenses incurred by the partner for the acquisition or acquisition of shares (shares) transferred to the acquiring company by means of an exchange of shares; these expenses constitute the cost of obtaining the income in the case of the paid divestment or remission received for them shares (shares) of the acquiring company, determined in accordance with point 8 and Article 15 para. 1k;
8e) expenses incurred by the acquiring company in the exchange of shares; these expenses-in the amount corresponding to the nominal value of the shares (shares) issued to the shareholders of the company whose shares are acquired, increased by the payment in cash in question in Article 12 (1) 4d-they are, however, at the expense of obtaining the income from the paid divestment of those shares (shares);
8f) expenditure on the acquisition or creation of a property received by the partner in connection with the liquidation of a non-legal person or a occurrence from such a company, not included in the cost of obtaining revenues in any form; expenditure these are, however, at the expense of obtaining the proceeds from the payment of the assets in consideration; the provision of Article 15 para. 1t shall apply mutatis mutandis;
9) write-downs and contributions to various types of funds created by the taxpayer; however, the cost of obtaining revenues is however:
(a) basic write-offs and contributions to these funds, if the obligation or possibility of their creation in the burden of costs lay down separate statutes,
(b) write-offs and increases which, within the meaning of the provisions of the establishment of the social benefit fund, shall be borne by the employer, if the cash equivalent to those write-offs and increases have been paid into the account of the Fund,
(c) (repealed)
10. expenditure:
(a) to repay loans (loans), with the exception of capitalised interest on these loans (loans), with the fact that the cost of obtaining revenues is the expenditure on the repayment of the loan (credit) in the event that the loan (credit) was a currency exchange rate of foreign currency, if:
-the borrower (borrower) in connection with the repayment of the loan (credit) returns the amount of the capital greater than the amount of the loan received (credit)-in the amount of the difference between the amount of the return of the capital and the amount of the loan received (credit),
-the lender (lender) receives cash which is a repayment of the capital less than the amount of the loan granted (credit)-in the amount of the difference between the amount of the loan (loan) and the amount of the capital returned,
(b) the repayment of other obligations, including guarantees provided and guarantees,
(c) the remission of capital remaining in connection with the creation (acquisition), the enlargement or the improvement of the source of revenue,
(d) (repealed)
(e) in respect of the transfer by the bank or cooperative credit and credit savings to the securitisation fund or the investment fund company creating the securitisation fund of the funds deriving from the loan (loans), securitisation of claims;
11. accrued, but unpaid or remitted interest on liabilities, including loans (loans);
12) interest, commissions and exchange rate differences on loans (loans) increasing the cost of investments during the period of implementation of these investments;
(13) interest on own capital inserted by the taxpayer in the source of revenue;
13a) interest on subsidies paid to the company in the mode and on the rules laid down in separate regulations, as well as the interest on dividends and other income from participation in the profits of legal persons;
(13b) interest on the participation of the shareholders of the non-legal entity and the company referred to in Article 3 (1) (b) of the Financial Regulation. 1 (1) 3;
13c) in a taxable person who is a partner of a non-legal person-the value of self-employment of other members of that company; the provision shall apply mutatis mutandis to the value of the work of the spouses and the minor children of the members of the company not being a legal person;
14) donations and casualties of any kind, except those made between companies creating a capital group, and payments to the Polish Tourist Organisation, with the fact that the cost of obtaining revenues is the cost of manufacturing or the purchase price the food products referred to in Article 43 par. 1 point 16 of the Act on Tax on Goods and Services, transferred to the public benefit organisation within the meaning of the provisions of the Act of 24 April 2003. about the activity of the public benefit and about the volunteer (Dz. U. of 2016 r. items 239 and 395), intended solely for the purposes of charitable activities carried out by these organisations;
15) income tax and payments from the profit set out in separate regulations;
16) one-off indemnities for accidents at work and occupational diseases of the amount determined by the competent minister and an additional insurance premium in the event of a declaration of deterioration of the working conditions;
17) the enforcement costs associated with default;
18) fines and fines decided in criminal proceedings, criminal treasury, administrative and in cases of misconduct and interest on those fines and penalties;
19) penalties, fees and damages and interest on these obligations under the title:
(a) failure to comply with environmental legislation,
(b) the failure to comply with the prescriptions of the competent supervisory and control authorities concerning the safety and health deficiencies of the work;
19a) the additional product fee referred to in Article 17 para. 2 of the Act of 11 May 2001. about the obligations of entrepreneurs in the management of certain waste and of the product fee (Dz. U. of 2016 r. items 1478), with the fact that the cost of obtaining revenues is incurred a product fee referred to in art. 12 (1) 2 of this Act;
19b) an additional charge for the lack of a collection network of vehicles referred to in art. 17 para. 2 of the Act of 20 January 2005. o the recycling of end-of-life vehicles (Dz. U. of 2016 r. items 803), with the fact that at the expense of obtaining revenues are incurred the fees referred to in art. 14 para. 1 and Art. 28a (a) 1 of this Act, excluding half of the fee fixed in accordance with art. 28a (a) 4 of this Act;
19c) the additional product fee referred to in art. 77 par. 2 of the Act of 11 September 2015. with the used electrical and electronic equipment (Dz. U. Entry 1688), with the fact that the cost of obtaining revenues is incurred the fee referred to in art. 72 par. 2 of this Act;
19d) the additional product fee referred to in Article 42 par. 2 of the Act of 24 April 2009. with batteries and accumulators (Dz. U. of 2015 items 687 and 1688), with the fact that the cost of obtaining revenues is incurred expenses referred to in art. 37 par. 4, and the fees paid, as referred to in Article 4. 38 par. 2 of this Act;
19e) the additional product fee referred to in Article 37 par. 2 of the Act of 13 June 2013. the economy of packaging and packaging waste (Dz. U. Entry 888, of 2015 items 1688 and 2016 items 542), with the fact that the cost of obtaining revenues is incurred a product fee referred to in art. 34 par. 2 of this Act;
20) receivables written out as statute-barred;
(21) interest on late payment of late payments of budgetary receivables and other charges to which the provisions of the Tax Ordinance apply;
22) contractual penalties and damages for the defects of the delivered goods, works and services performed and the delay in the delivery of the goods free from defects or the delay in the removal of defects of the goods or the works and services carried out;
23) expenditure on the redemption of the bonds, less the amount of the discount;
24) (repealed)
25) receivables written off as irrecoverable, with the exception of:
(a) receivables which have previously been based on an Article 12 (1) 3 have been engaged as income receivable and whose irrecoverable is documented in the manner set out in the paragraph. 2,
(b) granted by the organisational units entitled, on the basis of separate laws governing their functioning, to the granting of loans (loans)-due and non-recoverable loans (loans), less the amount not paid interest and the equivalent of reserves for these loans (loans), previously included in the cost of obtaining revenues,
(ba) purchased by a mortgage bank for the purpose of issuing pledged letters from other banks in respect of loans granted by them, hereinafter referred to as "purchased mortgages", which are due and not to be collected, less the amount of the unpaid interest and the equivalent of reserves for these loans, previously included in the cost of obtaining revenues,
(c) losses incurred by the bank for the period granted after 1 January 1997. the guarantees or guarantees for the repayment of loans and loans calculated in accordance with point 25 (b);
(26) provisions created to cover claims whose irrecoverable amount has been prima facie, with the exception of those provisions set up to cover:
(a) in the organisational units referred to in point 25 (a). b:
-due and irrecoverable loans (loans),
-loans (loans) eligible for categories of lost, granted to entrepreneurs implementing the restructuring programme on the basis of separate laws,
(aa) in mortgage banks-due and uncollectible receivables of a mortgage bank,
(b) due, and irrecoverable amounts receivable by the bank after 1 January 1997. the guarantee (guarantees) of the repayment of loans,
(c) eligible for the category of lost receivables due to the bank after 1 January 1997. the guarantees (guarantees) for the repayment of loans granted to entrepreneurs implementing the restructuring programme on the basis of separate laws,
(d) 25% of the amount of loans (loans) eligible for the doubtful categories and 25% eligible for the category of dubious claims under the guarantee (guarantees) for the repayment of loans and loans granted by the bank after 1 January 1997,
(d) 25% of the amount eligible for the category of dubious purchased mortgage lending claims,
(e) 50% of the amount of loans (loans) eligible for the doubtful category and 50% of the outstanding claims for the loan guarantee (guarantees) for the repayment of loans granted by the bank to the operator of the programme Restructuring on the basis of separate laws;
(26a) of the updating write-offs, except that the cost of obtaining revenues is the write-downs of the amounts receivable, as defined in the Accounting Act, from that part of the claim which was previously classified under Article 3 (1) of Regulation (EC) No 1223ies. 12 (1) 3 to the revenue due, and their irrecoverable amount was probably based on the paragraph. 2a (1);
26b) in cooperative savings banks of credit cards updating the value of receivables, with the exception of write-ons updating the value of receivables for granted loans and loans created in accordance with the accounting regulations, reduced by the value of the update write-off on interest on those loans and loans, the non-irrecoverable amount of which was prima facie subject to paragraph 1 (2). 2a (3);
27) reserves other than those mentioned in point 26, if the obligation to create them in the burden of costs is not due to other laws; however, they are not at the expense of obtaining reserve revenues created in accordance with the Accounting Act, other than those set out in this Act as such cost;
28) the costs of representation, in particular incurred on catering services, the purchase of food and beverages, including alcohol;
29. write-off for a remediation fund in excess of the amount specified by the taxable person for the year in the rehabilitation plan, adjusted for the amount of the amount of the fund's remnants at the beginning of the tax year;
(30) expenditure incurred in respect of workers in the use of their cars for the purposes of the taxable person:
(a) in order to make a business trip (long-distance driving), in excess of the amount fixed at the rate of one kilometre of course of the vehicle,
(b) in local driving, in excess of the amount of the monthly lump sum, or in excess of the rates for one kilometre of the vehicle run,
specified in separate provisions issued by the competent minister;
31) (repealed)
32) (repealed)
33) the amount of additional annual fees for the failure to build or land the land within the specified time limit, resulting from the real estate regulations;
34) (repealed)
35) (repealed)
36) the payments referred to in Article 21 (1) 1 and in Art. 23 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.);
(37) contributions to organisations to which the taxable person's affiliation is not compulsory, with the exception of:
(a) the contributions of cooperative organisations to review unions and the National Cooperative Council, with the fact that the upper limit of the contribution will be determined by the Minister responsible for public finance by means of a regulation, after consultation of the National Council of the Cooperative Council, Cooperative,
(b) (repealed)
(c) contributions to associations of undertakings and employers, acting on the basis of separate statutes, up to a total not exceeding a tax year of the amount corresponding to 0,15% of the amount of the remuneration paid in the preceding year tax, which is the basis for the social security contributions;
(38) expenditure relating to the provision of unilateral benefits to members or members of cooperative non-employees within the meaning of the separate provisions, including that expenditure incurred in favour of members of agricultural production cooperatives and other cooperatives involved in agricultural production are at the cost of obtaining revenues in the part concerning the business of the tax obligation in respect of income tax;
(38a) expenditure on behalf of the persons forming part of supervisory boards, audit committees or bodies representing legal persons and of the company referred to in art. 1 (1) 3 (1), with the exception of the remuneration paid for the functions performed;
(39) losses arising from the payment of the payment of the claim, unless the claim has previously been made pursuant to Article 3 (1) (b) of the EC 12 (1) 3, has been engaged as a revenue due;
40) social security contributions and the Labour Fund and other special-purpose funds set up on the basis of separate laws-from prizes and bonuses, paid in cash or in securities from income after tax income tax;
41) (repealed)
42) (repealed)
43) of the waived loans (loans) of the bank, including the purchased mortgage bank receivables, if their redemption is not related to:
(a) a bank settlement proceedings within the meaning of the rules on financial restructuring of undertakings and banks, or
(b) restructuring proceedings, or
(c) implementing the restructuring programme on the basis of separate laws;
44) waived claims, with the exception of those previously on the basis of art. 12 (1) 3 have been contracted as revenues receivable;
(45) the employer's expenditure on social activity, as referred to in the provisions on the social benefit fund; however, the income of the employer is paid in accordance with the provisions of the social welfare fund, and the costs referred to in art. 15 para. 1 for point 2;
46) tax on goods and services, with the fact that it is at the expense of obtaining revenues:
(a) input tax:
-where the taxable person is exempt from the tax on goods and services or has acquired goods and services for the manufacture or resale of goods or services exempted from the tax on goods and services,
-in that part where, in accordance with the provisions of the goods and services tax, the taxable person is not entitled to a reduction in the amount or refund of the tax on goods and services-if the input tax on goods and services does not increase the value of the fixed asset, or the intangible and legal value,
(b) tax due:
-in the case of the importation of services and intra-Community acquisitions of goods, if it does not constitute an input tax within the meaning of the provisions on the tax on goods and services; however, the cost of obtaining the revenue shall not, however, be a tax due in part the amount of the tax on the acquisition of those goods and services which could constitute input tax within the meaning of the provisions on tax on goods and services,
-in the case of transfer or consumption by a taxable person of goods or services for representation and advertising, calculated in accordance with separate provisions,
-from free of charge to the goods transferred, calculated in accordance with separate provisions, where the sole condition for their transfer is the prior acquisition by the receiving goods or services from the transferor in a given quantity or value,
(c) the amount of the goods and services tax, not included in the initial value of fixed assets and intangible assets, which are amortised in accordance with the provisions of Article 4 (1) of the EC 16a-16m, or concerning other things or rights other than permanent or intangible assets subject to that depreciation-in that part of the correction resulting in a reduction in the tax deducted in accordance with the the provisions of the Act on Tax on Goods and Services;
47) losses incurred as a result of the non-exemption from excise duty of excise goods and excise duty on these losses;
48) write-off from the consumption of fixed assets and intangible assets carried out, according to the rules laid down in Art. 16a-16m, from that part of their value, which corresponds to the expenditure incurred on the acquisition or development of such funds or intangible assets, deducted from the taxable amount of income tax or returned to the a taxable person in any form;
49) personal car insurance premiums in excess of their share, determined in the proportion in which the equivalent of 20 000 euro remains, converted into gold at the rate of the average euro announced by the National Bank of Poland on the the conclusion of the insurance contract in the value of the car adopted for insurance purposes
(50) losses resulting from the loss or liquidation of cars and the costs of repaired vehicles, if the cars were not covered by voluntary insurance;
(51) expenditure, subject to point 30, for the costs of using, for the purpose of economic activity, passenger cars which do not constitute assets of the taxable person, in part exceeding the amount resulting from multiplying the number of kilometres the actual course of the vehicle for the purposes of the taxable person and the rate for one kilometre of the course specified in the separate provisions issued by the competent minister; the taxable person shall keep a record of the mileage of the vehicle;
(52) expenditure incurred on the purchase of consumable assets of the taxable person, which are not included in fixed assets, where it is established that those components are not used for the purposes of the business of the taxable person, but serve the personal purposes of the employees and other persons or without justification are outside the taxpayer's seat;
(53) the aid referred to in Article 3 (1) (a). 12 (1) 4 point 11, and their reimbursement;
54) sanction fees which in accordance with the separate provisions are subject to the payment to the state budget or budgets of local government units;
54a) the additional charge issued by the Social Insurance Institution on the basis of the provisions on the social security system;
55) the cost of maintaining the social facilities, in part covered by the share of the fund of social benefits;
56) losses (costs) incurred as a result of the loss of payments made (advance payments, zadatków) in connection with the non-performance of the contract;
57) unpaid, undated or not placed at the disposal of withdrawals, benefits and other receivables from the titles specified in Art. 12 (1) 1 and 6, art. 13 points 2 and 4 to 9 and in Article 18 of the Act of 26 July 1991. on income tax on individuals, cash benefits for the holding of graduation practices referred to in the Act of 17 July 2009. with graduation practitioners (Dz. U. Entry 1052), as well as cash benefits from social insurance paid by the job establishment, subject to art. 15 para. 4g;
57a) not paid to the Social Insurance Institution of contributions, subject to point 40 and to Article. 15 para. 4h, as defined in the Act of 13 October 1998. the social security scheme, in part financed by the contributor of contributions;
57b) due, paid, made or placed at the disposal of payments, benefits and other claims on the titles referred to in Art. 12 (1) 1 and Art. 13 points 2, 5 and 7-9 of the Law of 26 July 1991. about income tax on natural persons of a foreigner who during the period of the provision of work or exercise in person's activities in the territory of the Republic of Poland did not hold an important, required by separate provisions, the document the entitlement to stay in the territory of the Republic of Poland, as well as the contributions for these claims in part financed by the payer's contributions and cash benefits from the social security insurance paid by the work establishment to the foreigner;
58) expenditure and costs directly financed by the revenue (revenue) referred to in art. 17 para. 1 points 14a, 23, 24, 42, 47, 48, 52, 53 and 55, or from the measures referred to in Article 1, 33 (1) 4 of the Act of 24 April 2003. about the activity of the public benefit and about the volunteer;
59) the contributions paid by the employer for the concluded or renewed insurance contracts for the benefit of the employees, except for the risk agreements referred to in Section I in Groups 1, 3 and 5 and in Section II in Groups 1 and 2 of the Annex to the Act of 11 September 2015 about insurance and reinsurance activities (Dz. U. Entry 1844 and from 2016. items 615), if the entitled to receive the benefit is not the employer and the insurance contract for a period of 5 years, counting from the end of the calendar year in which the contract was concluded or renewed, excludes:
(a) payment of the amount constituting the value of the withdrawal,
(b) the possibility of incurring obligations under a contract of rights under the contract,
(c) the payment for the lifetime of the age covered by the contract;
(60) interest on loans granted to the company by an entity having directly or indirectly not less than 25% of the shares (shares) of that company or granted jointly by entities having a total direct or indirect interest not less than 25% of the shares (shares) of that company, if the value of the debt of the company vis-vis the entities directly or indirectly not less than 25% of the shares of that company, including the debt in respect of the loans, exceeds the total value of the capital their own company-in proportion as the value of the debt exceeding the value of the equity of the company remains in the total amount of that debt to those entities, as defined on the last day of the month preceding the month of payment of interest on loans; these provisions shall apply mutatis mutandis to cooperatives, members cooperative and the own fund of such cooperatives;
61) [ 69] interest on loans granted to a company by another company, if in both of those companies the same entity directly or indirectly holds no less than 25% of the shares (shares) and the value of the debt of the company receiving the loan to the granting company loans and to entities holding directly or indirectly not less than 25% of the shares of the company receiving the loan, which also includes the debt on the loans, will exceed the total value of the equity of the company in receipt of the loan loan-in proportion to the value of the debt exceeding the value the equity of the company remains in the total amount of that debt, as determined on the last day of the month preceding the month of payment of interest on loans; these provisions shall apply mutatis mutandis to cooperatives, cooperative members and the fund their own cooperative;
62) (repealed)
63) depreciation write-off from the initial value of fixed assets and intangible assets:
(a) purchased free of charge, if:
-the acquisition does not constitute a revenue for the unpaid receipt of goods or rights, or
-the revenue from that title shall be exempt from income tax, or
-the acquisition is a revenue from which the tax collection has been abandoned on the basis of separate provisions,
(b) if, before 1 January 1995, were acquired, but not included in fixed assets or intangible assets,
(c) data for gratuitous use, for the months in which the components were put into unpaid use,
d) [ 70] (repealed);
64) write-off from the initial value of intangible assets transferred to a company or a non-legal entity, in the form of a non-monetary contribution, equivalent to the information obtained in the knowledge of the industrial, commercial, scientific or organisational matters (know-how);
65) (repealed)
66) incurred expenses and the values of the transferred goods, rights or services rendered, resulting from activities which cannot be the subject of a legally effective contract, in particular in connection with the commission of a criminal offence referred to in art. 229 of the Act of 6 June 1997. -Penal Code (Dz. U. of 2016 r. items 1137);
67) tax on the extraction of certain copalin;
67a) special hydrocarbon tax;
68) (repealed)
69) technical provisions for solvency purposes, as referred to in Chapter 9 of the Act of 11 September 2015. about insurance and reinsurance activities;
70) tax, referred to in the Act of 15 January 2016. o tax on certain financial institutions (Dz. U. Entry 68 and 996);
71) contributions to the bank guarantee fund and contributions to the cash guarantee fund of the banks referred to in art. 286 ust. 2 and 3 of the Act of 10 June 2016. o Bank Guarantee Fund, deposit guarantee scheme and compulsory restructuring, and contributions to the fund for the compulsory restructuring of banks and contributions to the fund for forced restructuring of the banks referred to in art. 295 para. 1 and 3 of this Act;
72) [ 71] the amounts paid by the investment fund for the repurchase of units or the redemption of investment certificates and the payment of the investment fund's income (income) to the participants, where the statutes provide for the payment of such income (income) without the repurchase of units or the purchase of investment certificates.
1a. (repealed)
1b. (repealed)
2. For the claims referred to in paragraph 1. In accordance with Article 1 (1) (a), the following shall be deemed to be non-irrecoverable.
(1) an order of irrevocability, which the creditor considers to be in fact, by the competent authority of enforcement proceedings, or
2. the order of the court of:
(a) to refuse an application for a declaration of bankruptcy where the property of the defaulted debtor is not sufficient to meet the costs of the proceedings or only suffice to meet those costs, or
(b) the closure of insolvency proceedings, if the circumstances referred to in (a) are present, or
(c) the completion of the insolvency proceedings, or
(3) a protocol drawn up by the taxable person, stating that the expected procedural and enforcement costs relating to the recovery of the claims would be equal to or higher than the amount of the claim.
Failure to collect the claim shall be deemed to be a prima facie case:
1) in the case referred to in paragraph. 1 point 26a, in particular if:
(a) the debtor has died, has been removed from the Central Register and Information on Economic Activity, put into liquidation, or has been declared bankrupt or
b) the restructuring proceedings have been opened or a request for approval of the arrangement in the procedure for approval of the arrangement referred to in the Act of 15 May 2015 has been submitted. -Restructuring law, or settlement proceedings have been initiated within the meaning of the rules on financial restructuring of undertakings and banks, or
(c) the claim has been confirmed by a final decision of the court and referred to the way in which enforcement proceedings are made, or
(d) the claim is disputed by the debtor on the basis of a judicial action;
2) in the case referred to in paragraph. 1 point 26 (b) The first indent, point (a) aa or point (b) if:
(a) the condition set out in point 1 (c) is fulfilled a or point b, or
(b) the delay in the repayment of the loan capital (loan) or interest exceeds 6 months, and:
-the condition set out in point 1 (d) is fulfilled, or
-the claim has been made to the way of enforcement proceedings, or
-the whereabouts of the debtor are unknown and the property of the debtor has not been disclosed, although the creditor has taken an action to establish that place and property;
3) in the case referred to in paragraph. 1 point 26b, if:
(a) the condition set out in point 1 (c) is fulfilled a or
b) the restructuring proceedings have been opened or a request for approval of the arrangement in the procedure for approval of the arrangement referred to in the Act of 15 May 2015 has been submitted. -Restructuring law, or
(c) the delay in the repayment of the loan and loan capital or the interest on these claims exceeds 6 months, and:
-the condition set out in point 1 (c) is fulfilled. d or
-the claim has been made to the way of enforcement proceedings, or
-the whereabouts of the debtor are unknown and the property of the debtor has not been disclosed despite the cash-saving measures taken by the cooperative bank to determine the place and the property.
2b. Receivables Covered By Loans (loans) and loans granted by the bank (guarantees) for the repayment of loans and loans, as referred to in paragraph 2 (2) (a) (b) of the Regulation 1 point 26, shall be reduced, subject to paragraph (1). 2c, with value:
1) the guarantee or surety of the State Treasury, the National Bank of Poland or the Bank Guarantee Fund;
2) the guarantee or guarantees of the central bank or the government of a country which is a member of the OECD
3) a bank guarantee or surety of a bank located in a country of the OECD member country where the economic and financial situation of that bank is not of concern;
4) guarantee or guarantees of the state legal person, with the exception of banks and insurance undertakings, entitled under separate provisions for their award in the implementation of the entrusted state tasks, where in the state budget the sources of financing for possible commitments have been established
5. transfer of claims from the security accreditation (stand-by-letters) of an open or confirmed bank of a country which is a member of the OECD, where the economic and financial situation of that bank is not of concern;
6) the contract of export insurance or insurance guarantee of the Export Credit Insurance Corporation, concluded or granted on the basis of the provisions on guaranteed by the Treasury for export insurance, for a specific contract credit or off-balance-sheet liability-up to 100% of the sum of the insurance or guarantee, respectively, where the need for a special-purpose reserve is a consequence of the events covered by that insurance or guarantee;
7) guarantees or guarantees of the Bank Gospodarstwa Krajowego granted on the basis of the provisions on the guarantees and guarantees provided by the State Treasury and certain legal persons;
8) the guarantee or surety of the unit of local government of the Republic of Poland (communes, powiats and voivodships) of good economic and financial situation, with the amount of the security being taken into account should result from the resolution of the competent authority the local government units on the fixing of the maximum amount of loans, guarantees and guarantees provided by the Management Board in the financial year;
9) payment of the specified amount in gold or in another currency convertible into the account of the bank, which will undertake that it will reimburse this amount after obtaining the repayment of the debt together with the interest due and the commission, up to the amount of that amount, with the conversion to the gold Shall be made at the average rate set by the National Bank of Poland at the date of the classification;
(10) a registered pledge on receivables from the bank's deposits account:
(a) having a credit exposure or
(b) established in a Member State of the OECD, where the economic and financial situation of that bank is not of concern
-together with the statement of the block of deposits and the power of attorney to collect the funds from the account of the premises;
11) transfer to the bank by the debtor, until the debt is repaid together with the interest due and the commission, the property rights:
(a) securities issued by the State Treasury or the National Bank of Poland,
(b) securities issued by the central banks or the governments of the OECD member countries,
(c) banking securities issued by other banks
-at their fair value;
12) the mortgage established on:
(a) property,
(b) perpetuated use,
(c) the ownership of the cooperative right into the dwelling,
(d) the cooperative right to the premises of the utility,
(e) almost to a single-family house in a housing cooperative,
(f) almost to a dwelling in a house built by a housing cooperative in order to transfer its ownership to a member;
13) a guarantee or surety of a subject of good financial-financial position, if the total amount of guarantees and guarantees granted by the guarantor (guarantor) to one borrower does not exceed 15% of the net assets of that guarantor (guarantor), less due, but unpaid contributions to the capital (funds) of basic public limited liability companies and cooperatives;
14) transfer to the bank by the debtor, until the debt is repaid together with the interest due and the commission, the ownership of movable property, under the terms specified by the parties in the contract;
15) transfer to the bank by the debtor, until the debt is repaid with due interest and commission, the ownership of the securities not listed in point 11, traded in the exchange-traded countries in the OECD member countries;
16) the marine hypothesis on the seagulls entered in the ship register;
17) a pledge on an aircraft entered in the register of the State aircraft;
(18) a registered pledge for:
(a) the securities rights referred to in point 11, at their fair value,
(b) the rights of the securities referred to in point 15;
(19) a registered pledge for movable property;
(20) transfer of receivables from an account held in a bank other than a bank holding a credit or an off-balance-sheet obligation, together with a statement on the deposit facility and a power of attorney to collect the funds from the investment account;
21) the statements of the patroness entity of good economic and financial position, containing an obligation on the issuer to take action against the debtor, aimed at keeping the bank's credit exposure service on a timely basis and maintaining Of the debtor's economic and financial situation, which is not of concern, provided that:
(a) the contents of the statement shall ensure that the claims issuer can be investigated in the event that the special-purpose reserve needs
(b) the bank has a legal opinion on the effectiveness of the investigation of any claims against the issuer,
(c) the obligation on the issuer of the statement is to be included in its accounts,
(d) the total amount of the patronage statements, guarantees and guarantees provided by the issuer to one borrower does not exceed 15% of the net assets of that issuer, less due but not paid, contributions to the capital (funds) of the issuer public limited liability companies and cooperatives.
2c. The provisions of the paragraph. 2b shall be used to the extent that the bank provides a more minor basis for the creation of the bank's costs, on the basis of the accounting rules, of the value of the collateral provided for in those provisions.
2d. For the credit exposures referred to in paragraph 2. 2b point 10 lit. (a) and point 21, shall mean:
(a) receivables, excluding interest, also capitalised,
(b) to off-balance-sheet commitments of a financial and guarantee nature.
2e. In cooperative savings banks, the basis for the updating of the updates referred to in paragraph 1. point 26b, shall be reduced by the value of the collateral referred to in paragraph 1 (b). 2b, in so far as it provides a more minor basis for the creation of write-off write-off payments on the basis of the provisions of the Accounting Act.
3. The provisions of the paragraph. 1 point 26 refers to the risk provisions relating to the activities of the banks created in accordance with the accounting rules.
3a (repealed)
3b. The paragraph rule. 1 point 51 does not apply to passenger cars used on the basis of a leasing contract referred to in art. 17a point 1.
3c. Provisions of the paragraph. 1 point 26 does not apply in the case of provisions created to cover loans (loans), guarantees (vouches) referred to in the paragraph. 1 point 26, which have been granted in breach of the law, the infringement must be established by a final judgment.
3d. Recipe art. 16 ust. 1 point 43 (a) c applies to banks participating in the implementation of the restructuring programme on the basis of separate laws, subject to the purpose and disbursement of the equivalent of 100% of the amount of receivables to be remitted to the mobilisation of loans (loans) for the entities covered by this programme.
3e. Provision of the paragraph. Article 2 (2) does not apply the banks participating in the restructuring programme on the basis of separate laws, in respect of provisions for loans eligible for lost loans (loans) and receivables under guarantee (guarantees) loans-granted by the bank.
3f. In the case of the eligibility of loans (loans), including purchased mortgage lending, and the guarantee (guarantees) of the repayment of loans granted by the bank, subject to the paragraph. 1 point 26 (b) The second indent of point (c) and point (c) of the category of non-deductibility which has not been consented for the costs of obtaining revenue shall be deemed to be the amount of the reserve determined in accordance with paragraph 1 respectively. 1 point 26 (b) d or lithium. da.
3g. In banks included in the cost of obtaining the reserve revenues referred to in paragraph 1. 1 point 26, and the updating copies referred to in Article 1 (1) of Regulation (1) (a) 38b loans covered by the sub-participation agreement are subject to a reduction in the amount of the transfer of rights to the money stream on loans under the sub-participation agreement; those reserves and those write-offs created at the outstanding part of the loan (loan) is, however, at the expense of the revenue in that part of the proceeds from which the proceeds from the disposal of the loan (loans) under the sub-participation agreement have been established on the basis of the Article. 12 (1) 4 point 15 (b) c.
3h. [ 72] Annihilation of the shares (shares) referred to in paragraph 1. 1 point 8c (a) c and in Article 10 para. 1 point 6, also includes a reduction in the nominal value of the shares (shares).
4. Whenever in the mouth. 1 is referred to at the rate of one kilometre of the vehicle mileage, it shall be understood by the rate specified for passenger cars, taking into account the engine capacity accordingly.
5. The gear of the vehicle referred to in paragraph. 1 points 30 and 51, shall be, except in the case of a lump sum, documented in the records of the vehicle's mileage, as confirmed by the taxable person at the end of each month. The records of the course of the vehicle shall contain at least the following particulars: name, first name and address of residence of the person using the vehicle, vehicle registration number and engine capacity, subsequent registration number, date and purpose of departure, description of the route (from where), the number of kilometres actually travelled, the rate per kilometre of the mileage, the amount resulting from the multiplication of the number of kilometres actually passed and the rate per kilometre of the mileage and the signature of the taxable person (employers) and the data thereof. In the absence of such records, the expenditure relating to the use of cars shall not constitute a cost of revenue.
6. [ 73] The percentage referred to in paragraph 1. 1 points 60 and 61, the shares held in the company shall be determined on the basis of the number of voting rights which, in relation to the shares held (shares), are entitled to the body concerned; 11 (1) 5b shall apply mutatis mutandis. In the case of a partner of the company referred to in art. 1 (1) 3, a non-shareholder is considered to have been met regardless of the size of its participation in that company.
7. (repealed)
7a. (repealed)
7b. Through the loan referred to in paragraph. 1 points 60 and 61 and Article 1 15c, you understand each contract in which a given loan undertakes to transfer to the property taking the given amount of money, and the recipient undertakes to return the same amount of money; this loan also understands credit, the issue of the papers securities of a debt nature, an irregular deposit or a place; derivative financial instruments shall not be considered to be a loan within the meaning of that provision.
7c. Paragraph Recipe 1 point 46 lit. c shall apply mutatis mutandis in the event of a change in the right to a reduction in the amount of tax due by the amount of input tax referred to in the provisions of the Act on Tax on Goods and Services.
7d. Paragraph Recipe Paragraph 1, point 57a shall apply mutatis mutandis, subject to paragraph 1. 1 point 40 and art. 15 para. 4h, to the contributions to the Labour Fund and the Guaranteed Employee Benefits Fund.
7e. The provision of the paragraph. 1 point 8 of the sentence after a semicolon shall not be used for the conversion of units of a sub-fund into units of another sub-fund of the same investment fund with separate subfunds made in accordance with the provisions of the Funds Act investment.
7f. The capital funds referred to in paragraph 1. 1 point 8, shall be understood the investment funds and the foreign funds referred to in the Investment Fund Act.
7g. The value of the debt referred to in paragraph. 1 points 60 and 61, shall be reduced by the value of the loans granted to related parties, as indicated in those provisions.
7h. The value of equity referred to in paragraph 1. 1 points 60 and 61, shall be determined on the last day of the month preceding the month of payment of interest on the loans referred to in those provisions, without taking account of the revaluation capital and parts of equity derived from the loans received subordinated loans. This value shall be reduced by the value of the share capital of the company or the equity fund in the cooperative which has not been transferred to that capital or the fund actually transferred or which has been covered by receivables from the loans and interest from those loans to the shareholders of that company or to members of that cooperative, as well as intangible or legal values from which depreciation shall not be made in accordance with the provisions of Article 4 (1) of the Statute. 16a-16m.
8. The Minister responsible for public finance will determine, by way of regulation, the maximum amount of contributions to the Polish Tourist Organisation, which is considered to be the cost of obtaining revenues.
9. The provisions of the paragraph. 1 points 8c and 8d shall apply mutatis mutandis to the entities listed in Annex no 3 to the Act.
Art. 16a. [ Amortization Items] 1. Depreciation shall be subject, subject to Article 16c, owned or co-owned by a taxable person, acquired or manufactured in his own right, complete and usable on the date of acceptance for use:
(1) buildings, buildings and premises which are separate property,
2. machinery, equipment and means of transport,
3) Other items
-for the estimated duration of use more than one year, used by a taxable person for the purposes of his business or for use on the basis of a rental contract, a lease or a contract as referred to in Article 4 (1) of the Financial Regulation. 17a (1), hereinafter referred to as permanent measures.
2. Depreciation shall also be subject to, subject to Article 16c, irrespective of the expected period of use:
1) accepted for the use of investments in foreign fixed assets, hereinafter referred to as "investments in foreign fixed assets",
2) buildings and structures built on other people's land,
(3) the assets referred to in the paragraph. 1, which is not owned or co-owned by a taxable person, used by him for the purposes of carrying out activities under the contract referred to in Article 17a (1), concluded with the owner or co-owners of these constituents-if, in accordance with the provisions of Chapter 4a, depreciation is carried out by the beneficiary
-also referred to as permanent measures;
4) the tabor of sea transport under construction, classified in the Polish Classification of Products and Services (PKWiU) introduced Regulation of the Council of Ministers of 29 October 2008. on the Polish Classification of Products and Services (PKWiU) (Dz. U. Entry 1293 and 1435 and 2009 items 256 and 1753) [ 74] in the grouping with the symbol 30.11 "Ships and floating constructions".
Art. 16b. [ Non-tangible assets to be depreciated] 1. Depreciation shall be subject, subject to Article 16c, acquired suitable for economic use on the date of acceptance for use:
1) the ownership cooperatives the right to a dwelling,
2) cooperative right to the utility premises,
3) the right to a single-family house in a housing cooperative,
4) copyright or related property rights,
5) licences,
6) the rights set out in the Act of 30 June 2000. -Industrial property law,
7) a value equivalent to the obtained information related to knowledge in the industrial, commercial, scientific or organizational fields (know-how)
-for the estimated duration of use of more than one year, used by the taxable person for the purposes of his or her business activities, or for use by him under a license agreement (sub-licence), lease contract, the lease or contract referred to in Article 17a (1), hereinafter referred to as intangible assets.
2. Depreciation shall also be subject to, subject to Article 16c, irrespective of the expected period of use:
1) (repealed)
2) the value of the company, if this value arose as a result of the acquisition of the company or its organised part on the road:
(a) a purchase,
(b) acceptance for the use of the use and the depreciation, in accordance with the provisions of Chapter 4a, by the beneficiary,
(c) the transfer to the company on the basis of the provisions on commercialisation and privatisation,
3) the costs of development works completed with a positive result, which may be used for the economic activities of the taxpayer, if:
(a) the production product or technology is strictly fixed and the cost of development is reliably determined on their own, and
(b) the technical suitability of the product or technology has been properly documented by the taxable person and, on that basis, the taxable person has decided to manufacture these products or to apply the technology, and
(c) the development work documentation shows that the development costs will be covered by the expected proceeds from the sale of those products or the use of technology,
4) the assets referred to in the paragraph. 1, which is not owned or co-owned by a taxable person, used by him for the purposes of carrying out activities under the contract referred to in Article 17a (1), concluded with the owner or co-owners or entitled to use those values, if, in accordance with the provisions of Chapter 4a, the depreciation is carried out by the beneficiary
-also referred to as intangible assets and legal values.
Art. 16c. [ Non-depreciable Measures] Depreciation shall not be subject:
1) land and perpetual usuallage of land,
2. buildings, premises, structures and facilities included in cooperative housing or socio-educational activities carried out by housing cooperatives,
3) works of art and museum exhibits,
4) the value of the company, if this value was created in a different way than the one specified in art. 16b par. 2 point 2,
5) assets which are not used as a result of the suspension of economic activity under the provisions on the freedom of economic activity or the cessation of the activity in which those elements were used; in this case the components shall not be depreciated from the month following the month in which the activity is suspended or ceased
-hereinafter referred to as permanent or intangible assets.
Art. 16d. [ Depreciation of assets from assets] 1. The travelers may not write depreciation from the assets referred to in art. 16a and 16b, whose initial value as determined in accordance with Article 16g does not exceed 3500 PLN; the expenses incurred on their acquisition shall then constitute the costs of obtaining revenue per month of the devotion to use.
2. The assets referred to in art. 16a-16c, shall be entered in the records of fixed assets and intangible assets in accordance with art. 9 ust. 1, at the latest in the month of transmission for use. A later date of entry shall be considered as disclosure of the fixed or intangible asset referred to in Article 4. 16h ust. 1 point 4.
Art. 16e. [ taxpayers ' obligation] (1) If the taxable persons are to establish or produce in their own respect the assets referred to in Article 4 (1) (a) 16a par. 1 and Art. 16b par. 1, with an initial value exceeding 3500 zł, and due to their expected period of use equal to or less than a year does not pass them to fixed assets or intangible assets and the actual period of their use exceeds year, taxpayers are required, in the first month following the month during which this year expired:
1) count those components into fixed assets or intangible assets, accepting them in the records at the purchase price or the cost of manufacturing;
2) reduce the cost of obtaining the difference between the purchase price or the cost of production and the amount of depreciation, for the duration of their use, calculated for fixed assets at the application of the depreciation rates set out in the list of annual depreciation rates, which is set out in Annex No 1 to the Act, hereinafter referred to as the 'Amortisation Rates', and for intangible assets by applying the rules laid down in Article 3 (1) of the basic Regulation. 16m;
3. apply the depreciation rates referred to in point 2 over the entire period of depreciation;
4) to pay, by the 20th day of this month, to the tax office the amount of interest accrued from the day of the advance to the costs of obtaining the revenue of the expenditure on the acquisition or the production of the assets in their own right to the date on which the period of their the use exceeded the year, and the accrued interest amount to be shown in the testimony referred to in Article 27 ust. 1; interest on the difference referred to in point 2 shall be charged at the rate of interest for arrears on the tax arrears in force on the date on which the asset is credited to fixed assets or intangible assets.
2. The provisions of the paragraph. 1 shall apply mutatis mutandis in the case of the payment of expenditure on the acquisition or development of assets with an initial value exceeding 3500 PLN for the costs of obtaining the proceeds and the subsequent advance of those components. fixed or intangible assets before the end of the year from the date of their acquisition or manufacture; in this case, interest shall accrue until the date of their crediting to fixed assets or intangible assets.
3. If the difference referred to in paragraph Article 1 (2) is higher than the cost of the month concerned, an unreasonable surplus of costs shall be deducted from the costs in the following months.
Art. 16f. [ Depreciation of depreciation] 1. The Podatnica, with the exception of those who due to the declared bankruptcy do not conduct business activity, shall make depreciation from the value of the initial fixed assets and the intangible assets referred to in art. 16a par. 1 and paragraph 2 points 1 to 3 and in Article 1 16b.
2. The shipowners who are shipowners, except those who, due to the declared bankruptcy, are not engaged in business activities, may make depreciation write-downs from the rolling stock ordered by them under construction, referred to in art. 16a par. 2 point 4.
3. Depreciation of depreciation shall be made in accordance with art. 16h-16m, when the initial value of a fixed asset or intangible asset on the date of receipt for use is higher than 3500 zł. Where the initial value is equal to or less than 3500 zł, taxpayers, subject to art. 16d par. 1, may make depreciation in accordance with art. 16h-16m, or once a month, the devotion to use this fixed or intangible asset, or the following month.
4. Depreciation from fixed assets and intangible assets which have been misappropriated for the purpose of securing the claim, including the loan or credit, shall be made by the existing owner, including the borrower or the borrower.
Art. 16g. [ Initial value] 1. For the initial value of fixed assets and intangible assets, taking into account the mouth. 2-14, is considered to be:
1) in case of payment of the purchase price of their purchase;
(1a) in the case of partially paid acquisitions, the purchase price plus the value of the revenue referred to in Article 4 (1) (a). 12 (1) 5a;
2. in the case of production at its own expense, the cost of production;
3. in the case of acquisition by inheritance, donations or other unpaid manner, the market value of the acquisition date, unless the donation contract or the unpaid transfer agreement specifies this value at a lower amount;
4) in the case of acquisition in the form of a non-cash contribution transferred to a company or cooperative-established by the taxpayer, subject to point 4c, at the date of the contribution of the value of the individual fixed assets and intangible assets, no higher, however, from their market value;
(4a) in the event of an acquisition in the form of a non-cash contribution to a non-legal company:
(a) the initial value from which the depreciation charges were made-if the subject of the contribution was depreciated,
(b) expenditure incurred on the acquisition or production of the object of the contribution, not included in the cost of obtaining revenue in any form, where the subject of the contribution has not been depreciated,
(c) the value determined in accordance with Article 14-if the determination of the expenditure on the acquisition or the creation of the object of the contribution by the contributing partner, who is a natural person, is not possible and the subject of the contribution was not used by the contributing contributor in the activities carried out economic, with the exception of the intangible and legal values generated by the partner in its own right;
4b) in the event of the transformation of an entrepreneur, being a natural person, in a single capital company:
(a) the initial value from which the depreciation allowances were made,
(b) the value of the expenditure incurred for the acquisition or production of assets which are not included in the cost of obtaining revenue in any form, where such items or rights have not been amortised;
4c) in the event of acquisition in the form of a contribution of non-monetary commercialised intellectual property contributed to a capital company by a commercial entity-the value referred to in art. 15 para. 1s;
5) in the event of receipt in connection with the liquidation of the legal person or the company, subject to the paragraph. 10b-determined by the taxpayer the value of individual fixed assets and intangible assets, but not higher than their market value;
6) in the event of acquisition, following the execution of the non-monetary benefit referred to in art. 14a-the value of the claim (s) settled as a result of the execution of the non-monetary benefit referred to in that provision; the provision of the paragraph. 3 shall apply mutatis mutandis;
(7) in the case of a taxable person's conduct referred to in Article 3 para. 2, activity in the territory of the Republic of Poland by a foreign establishment or transfer by companies related pursuant to Council Regulation (EC) No 2157/2001 of 8 October 2001. on the Articles of Association of the European Company (SE) and cooperatives, which are bound by Council Regulation (EC) No 1435/2003 of 22 July 2003 (OJ 2003 L L, p. on the Statute for a European Cooperative Society (SCE) of their registered office or the Management Board on the territory of the Republic of Poland-the value referred to in art. 15 para. 1y, but not higher than the market value of the asset.
1a. Paragraph Recipe 1 point 4a lit. (a) and (b) shall apply mutatis mutandis in the case of an asset contribution in the form of a non-monetary contribution to a non-legal person by an associate who has been awarded a non-legal person following the liquidation of a non-legal person or an occurrence of such a company.
2. The initial value of the company shall be a positive difference between the purchase price of the company or its organised part, determined in accordance with the paragraph. 3 and 5, or the nominal value of the shares (shares) issued in exchange for a non-monetary contribution and the market value of the assets included in the bought-in, accepted for the consideration of the use of either the company or a non-financial company or a non-financial corporation the legal person of the undertaking or of its organised part, respectively of the date of purchase, of admission to the payment of the use or the transfer to a company or company which is not a legal person.
3. The purchase price shall be deemed to be the amount due to the seller, plus the costs associated with the purchase by the date of the transfer of the tangible or intangible asset to be used, and in particular the costs of transport, loading and unloading, insurance in the way, installation, installation and commissioning of programs and computer systems, notarial fees, treasury and other charges, interest, commissions, and reduced tax on goods and services, except in cases where according to separate the tax on goods and services does not constitute an input tax or a taxable person not a reduction in the amount of tax due for input tax or a refund of the tax difference within the meaning of the Act on Tax on Goods and Services. In the case of imports, the purchase price includes duty and excise duty on the import of assets.
4. The cost of production shall be considered to be the value, in the purchase price, used in the manufacture of fixed assets: the tangible assets of the assets and the foreign services used, the wage costs for the work together with the torches, and other costs which are to be included in the cost of the purchase. the value of the fixed assets produced. The cost of manufacturing does not include: general costs of the management board, sales costs and other operating costs and costs of financial operations, in particular interest on loans (loans) and commissions, excluding interest and commissions Accrued until the date of transfer of the asset to be used.
5. The price of the acquisition referred to in paragraph 1 3, and the cost of production referred to in paragraph 3. 4, adjusts for exchange differences, accrued until the date of transmission for the use of a fixed or intangible asset.
6. The initial value of the assets acquired in the manner specified in the paragraph. 1 points 5 to 5, which require assembly, shall be increased by the expenditure incurred for their assembly.
(7) The initial value of investments in foreign fixed assets and buildings and structures built on a foreign land shall be determined by applying the paragraph respectively. 3-5.
(8) In the event that the asset is co-owned by a taxable person, the initial value of that component shall be determined in such a proportion as that of the taxable person's share in the property of that asset. Article 5 (1) 1 shall apply mutatis mutandis.
9. In the event of transformation of the legal form, division or merger of entities, subject to the paragraph. 19, carried out on the basis of separate provisions-the initial value of fixed assets and intangible assets shall be set at the initial value specified in the records of fixed assets and intangible assets, referred to in art. 9 ust. 1, an entity that is converted, wired, or split. This rule shall apply mutatis mutandis to non-legal companies.
10. In the event of acquisition by way of purchase or acceptance for the consideration of the use of the company or its organised part, the total initial value of the acquired fixed assets and intangible assets shall constitute:
1) the sum of their market value-in the case of the occurrence of a positive goodwill, determined in accordance with the paragraph. 2;
2) the difference between the purchase price of the company or its organised part, determined in accordance with the mouth. 3 and 5, and the value of non-fixed assets or intangible assets-in the case of non-occurrence of positive goodwill.
10a. Paragraph rule. 9 shall apply mutatis mutandis in the event of the acquisition of an undertaking, of its organised part or of commercialised intellectual property brought by a commercial entity, by means of a non-monetary contribution.
10b. In the event of receipt in connection with the liquidation of a legal person or a company of fixed assets and intangible assets which have previously been brought to that legal person or company as a non-cash contribution in the form of an enterprise or its organised part or commercialised intellectual property contributed by the commercial entity, the provision of the paragraph. 9 shall apply mutatis mutandis.
10c. In the event of receipt, in connection with the liquidation of a company which is not a legal person or the occurrence of an accomplice of such a company, fixed assets and intangible assets and legal provisions of the paragraph. 9 shall apply mutatis mutandis.
11. In the event of the acquisition of the enterprise or its organised part by inheritance or donation, the total initial value of the acquired fixed assets and intangible assets amounts to the sum of their market value, no higher than the difference between the value of the revenue referred to in Article 12 (1) 5, taken into account in the taxable income in the tax year in which the company or its organised part is acquired and the value of the components increasing the assets of the heir or of the circumvented, non-funds Persistent or intangible assets.
12. When determining the initial value of the individual fixed assets and the intangible assets in accordance with the paragraph. 1 points 3 to 5 and paragraph 1 Articles 2, 10 and 11 shall apply mutatis mutandis. 14.
13. If the fixed assets have been improved as a result of conversion, expansion, reconstruction, adaptation or modernisation, the initial value of these measures, determined in accordance with the paragraph. 1 and 3-11, shall be increased by the sum of the expenditure on their improvement, including the expenditure on the acquisition of components or outlying parts of which the unit purchase price exceeds 3500 PLN. Fixed assets are considered to be improved when the sum of the expenditure incurred on their conversion, expansion, reconstruction, adaptation or modernisation over a given tax year exceeds 3500 PLN and these expenses increase the useful value in relation to the value of the on the date of acceptance of fixed assets for the use, measured in particular of the period of use, manufacturing capacity, quality of products obtained by means of improved fixed assets and the cost of their operation.
14. The initial value of property rights, including the license and copyright of property rights, shall constitute the purchase price of these rights; if the remuneration (fees) arising from the license agreement or from the contract for the transfer of other property rights is subject to the amount of the proceeds of the licence or the rights acquired by the licensee or the purchaser, in determining the initial value of the property rights, including the licence, shall not be taken into account for that part of the remuneration.
15. (repealed)
(16) In the event of a permanent disconnection from a given measure of a permanent component or a peripheral component, the initial value of that measure shall be reduced from the following month to the disconnection of the difference between the cost of acquisition (cost of production) of the detached part a the sum of the depreciation of the depreciation calculated using the depreciation method and the depreciation rate used for the calculation of the depreciation of that fixed asset during the period of the merger.
(17) If the detached part is subsequently joined to another fixed asset, the initial value of that other measure shall be increased during the month of the merger by the difference referred to in paragraph 1. 16.
18. Paragraph Recipe 9 shall apply where it is apparent from the separate provisions that an entity arising from a transformation, division or merger or an existing entity to which a part of the property of a shared entity has been transferred is entered into all rights and obligations of a converted, combined or divided entity.
19. The provision of the paragraph. 9 shall not apply to the division of entities if the assets taken over as a result of the apportionment and, by the partial division, of the property remaining in the shared entity, do not constitute an organised part of the undertaking. In such a case, the provisions of the paragraph shall be taken for the valuation of 1 point 4 or paragraph. 10 shall apply mutatis mutandis.
20. [ 75] In case of change of the form of taxation respectively from tonnage tax or flat-rate tax on the value of sold production referred to in the Act of 6 July 2016. of the activation of the ship industry and the complementary industries, on the income tax of the taxpayer in the records referred to in art. 9, take into account the depreciation allowances for the period of taxation in the form of tonnage tax or flat-rate tax on the value of the marketed production.
21. In the case of the transformation of an entrepreneur who is a natural person in a single capital company, the taxpayers in the records referred to in art. 9, they shall also take into account depreciation allowances for the period of taxation of a natural person in accordance with the Act of 20 November 1998. with a flat-rate income tax on certain income generated by natural persons (Dz. U. Entry 930, of late. zm.). This rule shall apply mutatis mutandis to non-legal companies.
Art. 16h. [ Disable] 1. Depreciation of depreciation shall be made:
1) from the initial value of fixed assets or intangible assets, subject to art. 16k, starting from the first month following the month in which that measure or value was entered in the records, subject to art. 16e, by the end of this month, in which the sum of the depreciation allowances with their initial value or in which they were put into liquidation was equated, or the shortfall was disposed of; the sum of the depreciation allowances shall also include write-offs, which according to art. 16 ust. 1 shall not be considered to be the cost of obtaining revenue;
2) from the shipowner ordered by the rolling stock of the sea transport in the construction referred to in art. 16a par. 2 point 4, starting from the first month following the month in which the shipowner incurred the expenditure (including the advance payment) for the construction of the rolling stock of at least 10% of the contract value separately for each facility of this rolling stock; value the contract referred to in this point is set at the date of conclusion of the contract for the construction of the facility concerned;
3) from seasonally used fixed assets and intangible assets during the period of their use; in this case, the amount of the monthly write-off shall be determined by dividing the annual amount of depreciation by the number of months in the season or for 12 months of the year;
4) from the disclosed fixed assets or intangible assets not covered so far, starting in the month following the month in which these measures or values were entered in the records of fixed assets and values intangible and intangible.
2. The Podatnica, subject to art. 16l and 16l, shall choose one of the depreciation methods laid down in the Article. 16i-16k for individual fixed assets prior to the commencement of their depreciation; the method chosen applies to the full depreciations of a given fixed asset.
3. The entities referred to in art. 16g par. 9, resulting from the transformation, division, subject to the paragraph. 5, or the merger of entities and entities that have taken over all or part of another entity as a result of these events, shall depreciate, taking account of the previous amount of the write-off, and continue the depreciation method adopted by the the transformed, divided, combined entity, taking into account art. 16i ust. 2-7.
3a. The provision of the paragraph. 3 shall apply mutatis mutandis in the event of the acquisition of an undertaking or of its organised part by way of a non-monetary contribution, where the assets included in the non-monetary contribution were entered in the records of fixed assets and values the intangible and legal entity contributing such a contribution.
3b. In the event of a receipt in connection with the liquidation of a legal person or a company of fixed assets and intangible assets which have previously been brought to that legal person or company as a non-monetary contribution in the form of an undertaking or its organised part or commercialised intellectual property brought by a commercial entity, the provision of the paragraph. 3 shall apply mutatis mutandis.
3c. In the event of receipt, in connection with the liquidation of a company which is not a legal person or the occurrence of a partner from such a company, fixed assets and intangible assets and legal provisions, the provision of the paragraph. 3 shall apply mutatis mutandis.
3d. Paragraph Recipe 3 shall apply mutatis mutandis in the case referred to in Article 3. 16g par. 1 point 4a lit. a and point 4b (b) a.
4. The travelers can make depreciation in equal instalments every month or in equal instalments on a quarterly basis, or at the end of the fiscal year, taking into account art. 16i. The sum of depreciation deductions from fixed assets and intangible assets made in the first tax year in which those measures were entered in the records may not exceed the value of those write-off for the period from their entry into the records by the end of the tax year.
5. The provision of the paragraph. 3. It shall not apply to the division of entities if the assets taken over as a result of the apportionment and, by the partial division, of the property remaining in the shared entity, do not constitute an organised part of the undertaking. In this case, the depreciation shall be carried out on the basis of the rules laid down in the Article. 16i-16m.
Art. 16i. [ Depreciation rates] 1. Depreciation of depreciation from fixed assets, subject to Art. 16j-16³, shall be effected by applying the depreciation rates specified in the Depreciation of Depreciation Rate and the Rules referred to in Article 16h ust. 1 point 1.
2. The tax payers can be shown in the rate of the rate of depreciation increase:
1) for buildings and structures used in the conditions:
(a) deteriorated, using a coefficient of not more than 1,2,
(b) bad-with a coefficient of not more than 1,4;
2. for machinery, equipment and means of transport, except for the sea rolling stock, used more intensively in relation to the conditions of average or requiring special technical efficiency, applying during that period of coefficients not higher than 1,4;
3. for machinery and equipment included in groups 4 to 6 and 8 of the Classification of Fixed assets (KŚT), issued on the basis of separate provisions, hereinafter referred to as 'the classification', subjected to rapid technical progress, using coefficients not higher than 2.0.
(3) If the conditions for an increase in the rates referred to in paragraph are to be fixed or laid down, the conditions for the increase of the rates In accordance with Article 2 (2), points 1 and 2, those rates shall be increased or decreased from the month following the month during which the circumstances justifying those changes occurred.
4. The travelers may increase the stakes for fixed assets listed in the paragraph. 2 points (3) or resign from their application as from the month following the month in which the measures were entered in the records or from the first month of each tax year.
5. The travelers can reduce the rate at the rate of depreciation rates for individual fixed assets. Changes in the rate shall be made from the month in which the measures were entered in the records or from the first month of each tax year.
6. In the case of increases in the depreciation rates given in the Depreciation of Depreciation rates, using the coefficients set out in the paragraph 2, one selected factor shall be used for each fixed asset by which the depreciative rate applicable to the asset is multiplied by the depreciation rates accepted from the Amortisation Rate.
7. Explanatory provisions on the conditions for the use of buildings and structures, the determination of the specific technical efficiency of machinery, equipment and means of transport, and machinery and equipment subject to the rapid technical progress referred to in paragraph 1. 2, they shall be included in the Explanatory Depreciation of Depreciation rates.
Art. 16j. [ Individual determination of depreciation rates] 1. The Podatnica, subject to art. 16l, may individually set the depreciation rates for used or improved fixed assets, first entered in the records of the taxable person concerned, with the fact that the depreciation period may not be less than:
1. for fixed assets falling within groups 3 to 6 and 8 of the classification:
a) 24 months-when their initial value does not exceed 25,000 PLN,
b) 36 months-when their initial value is higher than 25 000 PLN and does not exceed 50 000 zł,
(c) 60 months-in other cases;
2) for means of transport, including passenger cars-30 months;
3. for buildings (premises) and structures other than those mentioned in points 4 to 10, with the exception of:
(a) permanently related to the grounds of commercial and service buildings of the type 103 classification and other non-residential buildings listed in the type 109 permanently linked to the land,
(b) freight kiosks with a cubature of less than 500 m 3 , camping houses and surrogate buildings
-for which the depreciation period may not be less than 3 years;
4) for non-residential buildings, for which the amortisation rate from the Depreciation of Depreciation rates is 2,5%-40 years less the full number of years that have passed since the day of their submission for the first time to use until the date of introduction into the records of fixed assets and of intangible assets carried out by the taxable person, with the result that the depreciation period may not be less than 10 years.
2. The fixed assets referred to in paragraph 2. In points 1 and 2, the following shall be considered as:
1) used if the taxpayer proves that prior to their acquisition they were used at least for a period of 6 months, or
(2) improved if, prior to entry in the records, expenditure incurred by the taxable person for improvement was at least 20% of the initial value.
3. The permanent measures referred to in paragraph 1. 1 point 3 shall be considered as:
1) used if the taxpayer shows that prior to their acquisition they have been used for at least a period of 60 months, or
(2) improved if the expenditure incurred by the taxable person for improvement constituted at least 30% of the initial value prior to entry in the records.
4. The travelers can individually set the depreciation rates for the accepted to use investments in foreign fixed assets, with that for:
1) investments in foreign buildings (premises) or construction of the construction period shall not be less than 10 years;
2. investments in foreign fixed assets other than those mentioned in point 1, the depreciation period shall be determined in accordance with the rules laid down in the paragraph. 1 (1) and (2).
5. (repealed)
6. The travelers can individually fix the depreciation rates for the first time in the records:
1) exploratory or extractive drilling,
2) drilling or production platforms
-the period of their depreciation shall not be less than 60 months.
Art. 16k. [ Depreciation of depreciation] 1. Depreciation rates may be made from the initial value of machinery and equipment included in groups 3-6 and 8 Classification and means of transport, excluding passenger cars, in the first tax year of their use at the application of rates as provided for in the list of amortisation rates increased, subject to paragraph (a). 2, with a coefficient of not more than 2,0 and, in the following years, tax on their initial value, less depreciation charges so far, as established for the beginning of the subsequent years of their use. Starting from the fiscal year in which the annual depreciation amount so determined would be lower than the annual depreciation amount calculated using the method set out in the Article. 16i ust. 1, taxpayers shall carry out further depreciation in accordance with art. 16i.
2. In the case of use of fixed assets referred to in paragraph. 1, in a plant located on the territory of a commune with a particular threat of high structural unemployment or in a commune threatened with recession and social degradation, the list of which on the basis of separate regulations determines the Council of Ministers, the rates given in the Goods Controls amortisation rates may be increased by applying coefficients of no higher than 3,0 by calculating depreciation charges in accordance with the rule set out in paragraph 1. 1.
3. If during the tax year the municipality will be excluded from the list referred to in paragraph. 2, the taxpayer may apply by the end of this year heightened depreciation rates.
4. (repealed)
5. (repealed)
6. (repealed)
7. The travelers in the fiscal year in which they started operations, subject to the paragraph. 11, as well as small taxpayers, may make one-off depreciation from the initial value of the fixed assets included in the group 3-8 Classification, excluding passenger cars, in the fiscal year in which the funds were entered into records of fixed assets and intangible fixed assets up to the amount not exceeding in the tax year the equivalent of 50 000 euro of the total value of these depreciation write-off.
8. The travelers can make depreciation of the depreciation referred to in the paragraph. 7, not earlier than in the month in which the fixed assets were entered in the records of fixed assets and intangible assets, or apply the rules laid down in art. 16h ust. 4. From the following fiscal year, taxpayers shall write depreciation in accordance with the paragraph. 1 or Art. 16i; sum of depreciation charges, including those made in the first fiscal year and not included in the cost of obtaining revenues in accordance with art. 16 ust. 1, may not exceed the initial value of those fixed assets.
9. In determining the limit referred to in paragraph. 7, no account shall be taken of depreciation from the amount not exceeding 3500 PLN of the initial value of fixed assets and intangible assets referred to in art. 16f par. 3.
10. The aid referred to in paragraph 1. 7, constitutes de minimis aid granted to the extent and under the conditions laid down in the directly applicable Community provisions on aid under the de minimis rule.
11. The provisions of the paragraph. 7 shall not apply to taxable persons beginning the activities which have been created:
1) as a result of transformation, merger or division of taxpayers or
2) as a result of the transformation of a non-legal entity, or
3) by natural persons who have contributed to the capital of the newly created entity previously carried out by the undertaking or the assets of that enterprise with a value exceeding the total equivalent in the zloty amount at least 10 000 euro; the value of these components shall be calculated by applying mutatis mutandis Art. 14.
12. The conversion to the gold of the amounts referred to in paragraph 1. 7 and para. 11 point 3, shall be done according to the average euro exchange rate announced by the National Bank of Poland on the first working day of October of the year preceding the tax year in which the events referred to in those provisions occurred, rounded up to 1000 PLN.
(13) In the case of a non-legal company, the amount of the depreciation limit referred to in paragraph 1 (a) of the amount of the depreciation referred to in 7, refers to the total value of the write-off in accordance with art. 5 on the partners of this company.
Art. 16l. [ Depreciation of depreciations from sea-transport rolling stock] 1. Depreciation of depreciations from the rolling stock of sea transport under construction, listed in art. 16a par. In instalments every month, the depreciation rates specified for the rolling stock at the Depreciation Rate List shall be used in instalments every month.
2. The basis for calculating depreciation on the premises of the rolling stock referred to in paragraph 2. 1 shall form part of the contract value referred to in Article 1. 16h ust. 1 point 2, plus further expenditure (advances) for the construction of the facility concerned; these expenses increase the successively basis for depreciation in the month following the month of the incurring of the depreciations.
3. The depreciation of the depreciation referred to in paragraph 1, shall be made by the end of the month in which the given facility of rolling stock has been accepted for use; if there is no conclusion of a contract transferring the ownership of the ordered rolling stock to the shipowner, the shipowner shall be obliged to reduce the costs of obtaining revenues o the depreciation charges made, calculated in accordance with the paragraph. 1 and 2, in the month in which the contract was withdrawing from the contract.
4. Depreciation from the searolling stock accepted for use shall be made in accordance with Article 4 (4). 16i. Sum of depreciation deductions made in accordance with art. 16i and the depreciation referred to in paragraph 2, may not exceed the initial value of a given marine rolling stock facility.
Art. 16. [ Depreciation of depreciation] 1. From fixed assets and intangible assets received for the consideration of the use, in accordance with the agreements concluded on the basis of the regulations on commercialization and privatization, if those agreements result in the right to purchase these measures or values by the beneficiary of the price laid down in the contracts, the taxable persons shall carry out depreciation in accordance with the rules laid down in the Article. 16h ust. 1. Depreciation rates, taking into account Art. 16i and 16m shall be determined in proportion to the period resulting from the contract, with the exception of fixed assets and intangible assets with shorter depreciation period than the duration of the contract.
2. In the event of the acquisition of fixed assets or intangible assets received for the consideration of the use of the contracts referred to in paragraph 2. 1, before the end of the period for which the contract has been concluded, the taxpayers shall carry out further depreciation write-off from these measures and values, continuing to apply the rules and rates referred to in paragraph. 1.
3. In the event of an extension of the duration of the contract concluded on the basis of the provisions referred to in the paragraph. 1, depreciation rates shall be reduced in proportion to the period of extension of the contract period, with the exception of fixed assets or intangible assets with a depreciation period shorter than the duration of the contract; This rule applies only to depreciation rates made from the following month after the month in which the contract was amended.
4. From fixed assets or intangible assets, transferred for use on the basis of other contracts than those mentioned in the paragraph. 1, depreciation from these components shall be appropriately financed or used in accordance with the rules laid down in Article 3. 16h-16k and art. 16m, taking into account the provisions of Chapter 4a.
5. If contracts other than those referred to in paragraph. 1, pertain to fixed assets classified under group 3-6 of the classification and has been concluded for a period of at least 60 months and in accordance with the provisions of Chapter 4a of depreciation write-off by the beneficiary, the taxable person may apply the rules set out in paragraph 4. 1-3.
6. If, in accordance with the provisions of Chapter 4a:
1. depreciation shall be carried out by the beneficiary or
(2) the financing of the write-off of the depreciation is not
-and there shall be a change, expiry or termination of the agreements referred to in paragraph 1. 4 or 5, and therefore shall not be transferred to the beneficiary of the property of fixed assets or intangible assets, the owner taking over these elements of the property shall determine their initial value, in accordance with art. 16g, prior to the conclusion of the first leasing contract, less the repayment of the initial value referred to in Article 4 (1) of the Regulation. 17a point 7, and the sum of the depreciation of the depreciation referred to in Article 17 (1). 16h ust. 1 point 1.
Art. 16m. [ Amortisation period for depreciation] 1. Subject to paragraph. 2 and 3 and Article 3 16th paragraph. 1-3, the period for depreciating depreciations from intangible assets shall not be less than:
1) from the license (sublicense) to computer programs and from the copyright-24 months;
2) from the licence for the display of films and for the issuance of radio and television programmes-24 months;
3) from the incurred costs of completed development work-12 months;
4) from other intangible assets-60 months.
2. If the resulting contract period of use of the property rights referred to in paragraph 1 In accordance with Article 4 (1) (2), the taxable persons may carry out depreciation periods during the period resulting from the contract.
3. The travelers shall determine the depreciation rates for the individual intangible assets for the entire depreciation period before the beginning of the depreciation.
4. Depreciation of depreciation from the ownership of the cooperative right to the housing unit, the cooperative right to the commercial premises and the right to a single-family house in a housing cooperative shall be carried out at the annual depreciation rate at a rate of 2,5%.
Chapter 4
Exemptions in question
Article 17. [ Exemptions] 1. The tax free shall be:
(1) income from the sale of all or part of a property incorporated in an agricultural holding; the exemption does not relate to income obtained from the sale, if that sale takes place before the end of the five-year period from the end of the calendar year, in The acquisition of all or part of the divested property;
2) (repealed)
3) the income achieved outside the territory of the Republic of Poland by the taxpayers specified in Art. 3 para. 1, if the international agreement, of which the Republic of Poland is a party, so provides;
4) the taxable income of taxpayers, subject to the paragraph. 1c, the statutory objective of which is scientific, scientific and technical, educational and educational activities, including the education of students, cultural, physical and sport culture, environmental protection, support for social initiatives in favour of the construction of roads and telecommunications networks in the countryside and the supply of villages with water, charity, health and social assistance, occupational and social rehabilitation of invalids and religious worship-in the part intended for these purposes;
(4a) ecclesial income of legal persons:
(a) from non-economic statutory activities; in this respect, ecclesiastical legal persons shall not be obliged to carry out the documentation required by the provisions of the Tax Ordinance,
(b) from the other activities-in the part intended for the purposes of: religious, educational, scientific, cultural, charitable and guardianship, and for the preservation of monuments, leading of catechetical points, sacral investments in the field of: construction, extension and reconstruction of churches and chapels, adaptation of other buildings for sacral purposes, as well as other investments earmarked for catechetical points and charitable and care facilities;
4b) income of companies whose sole shareholders are ecclesiastical legal persons-in the part earmarked for the purposes listed in point 4a (b);
4c) (repealed)
4d) the income of the organizational units of the Voluntary Fire Brigade-in a part devoted to statutory purposes; in this regard, these units are not obliged to carry out the documentation required by the regulations of the Tax Ordinance;
(4e) the income of non-agricultural taxable persons, including the special agricultural production departments, in the agricultural area referred to in Article 4 (1) of the basic Regulation. 2. 2 if, in the year preceding the tax year, and in the event of commencement of the activity, the share of agricultural activities, determined in accordance with the Article, in the first fiscal year of the activity. 12-14, plus the value of the raw materials used for the processing of agricultural and food materials and materials derived from their own crop and animal production, accounted for at least 60% of the revenue generated by all the activities;
4f) (repealed)
4g) the income of the union of local government units-in the part intended for these units;
4h) (repealed)
4i) (repealed)
4j) (repealed)
(4k) the income of the resident bank, which is equivalent to the income earned by that bank from the titles set out in the separate provisions-in part exclusively reserved for the purposes of the cash register mentioned in those provisions housing;
4l) (repealed)
4ł) (repealed)
4m) (repealed)
4n) (repealed)
4o) (repealed)
4p) (repealed)
4pa) the income of the State Fund for the Rehabilitation of the Disabled-in the part devoted to statutory purposes, excluding business activities;
4r) (repealed)
4s) (repealed)
4t) (repealed)
4u) the revenue of the Agricultural Social Insurance Fund, referred to in the rules on social insurance of farmers-in the part intended for statutory purposes, excluding business activities;
4w) (repealed)
4x) (repealed)
4y) (repealed)
4z) (repealed)
5) the revenue of the companies whose shareholders (shareholders) are exclusively organizations acting under the Act-Law on Associations, and whose statutory object is the activity mentioned in point 4-in the part intended for those purposes, and to the benefit of those organisations;
(5a) income of sports clubs, as referred to in the Act of 25 June 2010. o sport (Dz. U. of 2016 r. items 176, 1170 and 1171), intended and spent in the fiscal year or in the year following that for the training and sports training of children and young people in the age categories of youngsters, junior juniors, juniors and teenagers to 23. year of life;
6) (repealed)
6a) (repealed)
6b) (repealed)
6c) the income of a public benefit organization referred to in the provisions on public benefit and voluntary service-in a part dedicated to the statutory activity, excluding business activities;
7) (repealed)
8) (repealed)
9) (repealed)
10) (repealed)
11) (repealed)
12) (repealed)
13) (repealed)
14) (repealed)
14a) grants from the State budget received for the financing of projects carried out under the Special Pre-Accession Programme for Agriculture and Rural Development (SAPARD);
14b) (repealed)
15) income from non-agricultural activities and from special agricultural production departments earmarked for the remuneration of the work of members of agricultural production cooperatives and other cooperatives engaged in agricultural production, as well as their home-members-if the remuneration is related to the activity mentioned;
16) income from the pursuit of lottery fans and bingo fanbase games on the basis of an authorisation issued under the separate provisions;
17) income of legal persons not established or the Management Board in the Republic of Poland, obtained from the activities carried out on the territory of the Republic of Poland and financed from funds from interstate financial institutions and from the measures granted by foreign states on the basis of agreements concluded by the Council of Ministers of the Republic of Poland or the Minister with the consent of the Council of Ministers with these institutions and states;
18) on the basis of reciprocity, the income earned from the business activity carried out on the territory of the Republic of Poland by the cultural centres of foreign states;
19) income in the nominal value of treasury bonds or cash received on the basis of the regulations on financial restructuring of companies and banks for the increase of own funds and reserves;
20) (repealed)
(21) grants, subsidies, surcharges and other free of charge benefits, subject to point 14a, received to cover costs or as reimbursement of expenses relating to the receipt, purchase or production of fixed assets or values in its own right intangible and legal, from which depreciation is carried out in accordance with art. 16a-16m;
22) income from the business of the Insurance Guarantee Fund, the Financial Ombudsman and the Polish Office of Communications Insurers;
(23) revenue received by taxable persons from the governments of foreign countries, international organisations or international financial institutions, from non-repayable funds, including those from research framework programmes, and technical development and presentation of the European Union and from NATO programs, awarded on the basis of a unilateral declaration or agreements concluded with these countries, organizations or institutions by the Council of Ministers of the Republic of Poland, competent minister, government agencies or executive agencies, including in cases where the transfer of those appropriations shall be effected by means of an entity authorised to distribute non-repayable foreign aid to the entities to which the aid is to be used;
(24) interest on the revenue or measures referred to in point 23 on the bank's forward-keeping accounts;
25) (repealed)
26) the revenues of the entities managing the ports or seines in the part dedicated to the construction, extension and modernisation of the port infrastructure and for the implementation of the tasks specified in the art. 7 ust. 1 points 2 and 4 of the Law of 20 December 1996. of seaports and seaports (Dz. U. of 2010 items 179 and of 2015 items 1569 and 1642);
27) (repealed)
28) (repealed)
29) (repealed)
30) the revenue of the Guarantee Fund, referred to in the Act mentioned in Art. 15 para. 1e point 4;
31) (repealed)
32) (repealed)
33) (repealed)
34) income, subject to paragraph. 4-6, obtained from the economic activities carried out within the special economic zone on the basis of the permit referred to in art. 16 ust. 1 of the Act of 20 October 1994. o Special Economic Zones (Dz. U. of 2015 items 282 and of 2016 items 1020 and 1206), with the amount of public aid granted in the form of this exemption not to exceed the size of the public aid for the entrepreneur, allowed for areas eligible for aid in the largest amount, in accordance with separate provisions;
35) (repealed)
(36) direct payments under the common agricultural policy of the European Union, received on the basis of separate provisions;
36a) remission of receivables and receivables falling within the framework of the Common Agricultural Policy, and receivables due to undue or excessively collected payments under direct support schemes and in support of the development of rural areas with the participation of the European Agricultural Fund for Rural Development (EAFRD), which have been waiving;
37) income of Bank Gospodarstwa Krajowego in connection with the conduct of funds created, entrusted or transferred to that bank on the basis of separate laws, constituting the equivalent of the income earned by these funds from the titles specified in the provisions governing their establishment and operation, in part intended solely for the achievement of the objectives set out in those provisions;
38) (repealed)
39) the income of trade unions, the socio-occupational organisations of farmers, the agricultural chambers, chambers of commerce, the organization of the self-government of the craft industry, cooperative review unions, employers ' organizations and political parties, operating on the basis of separate laws, in the parts intended for statutory purposes, excluding business activities;
40) contributions by members of members of political, social and professional organisations-in part not intended for business;
41) [ 76] the revenues of the National Capital Fund referred to in art. 6 para. 1 points 1, 2 and 2a of the Act of 4 March 2005. o National Capital Fund (Dz. U. of 2016 r. items 901);
42) the own contribution referred to in art. 2 point 5 of the public-private partnership law, received by a private partner or a company referred to in art. 14 para. 1 of this Act, and earmarked for the purposes set out in the public-private partnership agreement, subject to the paragraph. 7;
43) the income of social cooperatives expended in the tax year for the purposes referred to in art. 2. 2 of the Act of 27 April 2006. about social cooperatives (Dz. U. Entry 651, 2009 items 742, 2010 items 146, of 2011 items 1211 and the year 2015 items 1567), in accordance with the rules laid down in that law, in part not included in the cost of obtaining revenue;
44) the incomes of housing associations, housing communities, social housing associations and the local government units operating in the field of housing economy obtained from the economy of housing resources-in the part intended for the maintenance of those resources, excluding income from other economic activities than the economy of housing;
(45) income for the establishment of a school within the meaning of the provisions on the education system, in the part intended for the purposes of the school, subject to the paragraph. 8;
46) the revenue of water companies and their associations, intended for statutory purposes;
47) grants received from the state budget or the budget of the local government unit, with the exception of subsidies for the interest of bank loans in the area specified in the separate statutes;
48) the amounts received from government agencies or executive agencies if the agencies have received funds for that purpose from the state budget, with the exception of subsidies for the interest of bank loans to the extent specified in the separate statutes;
49) the income of the group of agricultural producers entered in the register referred to in art. 9 ust. 1 of the Act of 15 September 2000. of the groups of agricultural producers and their associations and the amendment of other laws, from the sale of the products or groups of products for which the group was formed, produced in the holdings of its members, in the part of the members spent on the members ' holdings the group in the fiscal year or the year following it, subject to the paragraph. 9 and 10;
50) interest or discounts on bonds issued by the State Treasury and offered on foreign markets and the income from the paid divestment of these bonds obtained by the taxpayers referred to in art. 3 para. 2;
50a) interest or discounts on the pledges obtained by the taxable persons referred to in art. 3 para. 2;
50b) interest or discounts on bonds issued by the Bank Gospodarstwa Krajowego and offered on foreign markets, intended to finance statutory objectives of the activities of Bank Gospodarstwa Krajowego, concerning policy support the Economic Council of Ministers, the implementation of the government's socio-economic programmes, local government programmes and regional development, and the revenue from the paid divestment of these bonds, obtained by the taxpayers referred to in art. 3 para. 2;
51) income of Bank Gospodarstwa Krajowego:
(a) achieved in connection with the implementation of government programmes, including the proceeds from the disposal of shares (shares) or other securities transferred to the Bank Gospodarstwa Krajowego with a view to financing these programmes,
b) from the disposal of shares (shares) transferred free of charge to Bank Gospodarstwa Krajowego by the Minister responsible for the Treasury before the date of liquidation of the National Fund of Credit Guarantee
-in the part intended solely for the implementation of government programmes;
52) payments for the implementation of projects under the programmes financed with the participation of European funds, received from the Bank Gospodarstwa Krajowego, excluding payments received by contractors;
53) financial resources received by the participant of the project as aid granted under the programme financed with the participation of European funds, as referred to in the Act of 27 August 2009. on public finances;
53a) the revenues of the entity implementing the financial instrument, referred to in Chapter 10 of the Act of 11 July 2014. on the principles of implementation of the cohesion policy programmes financed in the financial perspective 2014-2020 (Dz. U. of 2016 r. items 217 and 1579), in particular interest, guarantee fees, dividends and other revenues generated by the investments carried out by that entity, in part which increases the financial contribution from the operational programme;
54) revenues generated by the title:
(a) compensation paid pursuant to the provisions of the Act of 11 August 2001. special rules for the reconstruction, renovation and demolition of construction works destroyed or damaged as a result of the operation of the host (Dz. U. of 2016 r. items 1067), including the expropriation of immovable property; this does not apply where the owner of the property referred to in the first sentence has acquired its property in the period of 2 years prior to the opening of the pre-emptive proceedings for a price lower by at least 50% of the amount of the compensation received,
(b) the payment of the sale of immovable property or parts thereof in accordance with the provisions of the Act of 11 August 2001. with special rules for the reconstruction, renovation and demolition of construction works destroyed or damaged by the operation of the resinous,
(c) a waiver of the obligation to grant an aid referred to in Article 13h ust. 4 of the Act of 11 August 2001. specific rules for the reconstruction, renovation and demolition of construction works destroyed or damaged by the operation of the natural resonance;
55) the contributions of the participants in the security scheme to the aid fund referred to in art. 22g par. 2 of the Act of 7 December 2000. on the functioning of cooperative banks, their association and associations of associations (Dz. U. of 2015 items 2170 and of 2016 items 381 and 996)-in the part intended to achieve the objectives referred to in art. 22g par. 1 of this Act;
56) the funds received, transferred by the Bank Guarantee Fund to the acquirer in the execution of the guarantee of loss coverage referred to in art. 112 (1) 3 point 1 of the Act of 10 June 2016. o Bank Guarantee Fund, deposit guarantee scheme and compulsory restructuring, in so far as they constitute cover arising after the acquisition of losses of the acquiring entity, concerning acquired property rights, which are not recognised for the costs of obtaining revenue;
57) [ 77] income (revenue) of investment funds closed or specialised investment funds opened using the rules and investment restrictions specified for investment funds closed, created on the basis of the fund law investment, excluding:
a) income (income) from participation in companies without legal personality or organizational units without legal personality, having their registered office or management in the territory of the Republic of Poland or in another State, if according to the laws or tax laws of the State in which those companies or bodies are established or the management board, those entities are not treated as legal persons and are not subject in that State to taxation on the whole of their income, regardless of the the place where they are achieved,
(b) income (revenue) from interest on loans granted to entities referred to in point a, and interest on other liabilities of those entities to the Fund,
(c) income (revenue) from interest on capital participation in the entities referred to in point (a),
(d) donations or other unpaid or partly paid benefits made by the entities referred to in point (a),
(e) income (income) on interest (discount) on securities issued by the entities referred to in point (a),
(f) income (revenue) for the disposal of securities issued by the entities referred to in point (a) or of shares in those entities;
58) [ 78] the revenue (revenue) of the mutual investment institution established in a Member State other than the Republic of Poland of a Member State of the European Union or in another country of the European Economic Area referred to in Article 3 (1) of the Treaty on the Functioning of the European Union. 6 para. 4, meeting the conditions referred to in art. 6 para. 1 point 10a lit. a and d-f, with the exception of the revenue referred to in point 57 (a). a-f.
1a. Exemption referred to in paragraph 1. 1, concerning taxable persons who earmark income for statutory purposes or other purposes set out in that provision, shall not apply:
(1) income generated from the business of producing electronics, fuel, tobacco, spirits, wine, feathers and other alcoholic products with an alcoholic strength of more than 1,5%, and articles of precious metal or of those metals or of those obtained from trade in these products; however, the income of scientific units and research institutes, within the meaning of separate provisions, is exempted from the activity of the of the manufacture of electronic industry products;
(1a) income generated from activities consisting in the donation of fixed assets or intangible assets for paid use under the conditions laid down in Art. 17a-17k;
2) income, regardless of the time of their achievement, spent on other purposes than those mentioned in those provisions.
1b. The exemption referred to in paragraph 1. 1, concerning taxable persons earmarking income for statutory purposes or other purposes set out in that provision, shall apply if the income is intended and, regardless of the time limit, to be spent on the purposes set out in that provision, including the acquisition of fixed assets and intangible assets for the direct realisation of those objectives and for the payment of taxes not constituting the cost of obtaining revenue, subject to paragraph (a). 1 point 5a.
1c. Recipe of the paragraph. Point 4 shall not apply to:
1) State-owned enterprises, cooperatives and companies;
2) municipal companies having legal personality, for which the function of the founding body is full of local government units or their auxiliary units formed on the basis of separate regulations;
3) local budget establishments and organisational units which do not have legal personality, which are taxpayers of corporation tax-if the object of their activity is to meet the public needs indirectly related to environmental protection in the scope of: water supply and sewerage, municipal wastewater, landfill and disposal of municipal waste and collective transport.
1d. In determining the participation referred to in paragraph 1, the 1 point 4e, in the amount of the revenue generated from all activities, the revenue obtained shall not be taken into account:
1) in connection with the regulation of liabilities to the Agricultural Property Agency receivable receivables acquired from the creditors of this Agency;
2. from the sale of agricultural production products acquired by cooperatives engaged in agricultural production from the members of those cooperatives, in the part corresponding to the purchase price of these products.
1e. The exemption referred to in paragraph 1. 1, concerning taxable persons who earmark income for statutory purposes or other purposes set out in that provision, shall also apply in the case of investment in the case of acquisition of:
1. issued after 1 January 1989. bonds of Treasury or treasury bonds and bonds issued by local government units after 1 January 1997;
2) securities or non-securities of financial instruments referred to in art. 2. 1 point 2 (a) c of the Act of 29 July 2005. the trading of financial instruments, in so far as such acquisition has taken place in the context of the management of the portfolio referred to in Article 75 of this Act, also in the case when portfolio management is carried out on the basis of a contract with the company of investment funds, which performs this activity on the basis of art. 45 par. 2 of the Act on Investment Funds, subject to the deposit of these securities or financial instruments in a separate account conducted by an eligible entity within the meaning of the Act of 29 July 2005. the trading of financial instruments;
3) units of participation in investment funds operating on the basis of the Investment Fund Act.
1f. The exemption referred to in paragraph 1. 1e, shall apply if the revenue is allocated and disbursed, irrespective of the time limit, for the purposes set out in paragraph 1. 1.
2. (repealed)
3. (repealed)
4. The exemption referred to in paragraph 1. Article 1 (1) (1) (1) (1) (a) shall be granted to the taxable person only for the income derived from
5. In the event of withdrawal of the permit referred to in paragraph. 1 point 34, the taxpayer loses the right to an exemption and is obliged to pay the tax for the entire period of use of the tax exemption.
6. In the event of the occurrence of the circumstances referred to in paragraph. 5, the taxpayer is obliged to increase the taxable amount by the amount of income in respect of which he has lost the right to release, and in the event of the loss of the loss to her reduction of that amount-in the settlement of the advance payment for the selected period of payment the advances referred to in Article 25 in which the right is lost, and when the loss of the law occurs in the last period of payment of the advance payments of the tax year in question-in the annual statement.
7. The release referred to in paragraph 1 1 point 42, shall not be subject to measures constituting a reimbursement of expenditure incurred in the execution of a public task or of a project which is the subject of a public-private partnership agreement by a private partner or through it, and measures intended for the acquisition of shares (shares) in a company tied to the implementation of a public-private partnership agreement.
8. The exemption referred to in paragraph 1. For the purposes of Article 1 (1), point 45, shall apply if the assigned revenue for the school is spent on:
(1) the purchase of fixed didactic aid or other equipment necessary for the conduct of the school;
2) organising the summer holiday of pupils, in part constituting the salary of parental staff and service, if it has not been covered by the parents or legal guardians of the students.
9. For the expenses referred to in paragraph 1. 1 point 49, the expenditure shall be considered as:
1) the purchase of means of production transferred to members of the agricultural producer group;
2) training of members of the group of agricultural producers.
10. The provisions of the paragraph. 1b, 1e and 1f shall not apply to the exemption referred to in paragraph 1. 1 point 49.
11. [ 79] The exemption referred to in paragraph 1. 1 point 58, refers to the mutual investment institution:
1) whose sole object of activity is the collective placement of cash in securities, money market instruments or other property rights;
2) for which the pursuit of their activities requires notification to the competent supervisory authorities of the financial market of the country in which they are established.
12. [ 80] The exemption referred to in paragraph 1. 1 point 58, shall apply subject to the existence of a legal basis resulting from the Double Taxation Convention or other ratified international agreement to which the Republic of Poland is a party, to obtain by the tax authority information tax from the tax authority of the State in which the taxable person is established.
Chapter 4a
Taxation of the parties to the leasing contract
Art. 17a. [ Definitions] Whenever you are in a chapter, you are talking about:
1) a leasing contract-this is understood by the contract named in the Civil Code, as well as any other contract under which one of the parties, hereinafter referred to as "the funding", shall give a fee for the consideration of the use or use and the collection of the benefits under the conditions laid down in the the law of the other party, hereinafter referred to as the 'beneficiary', which is liable to be amortised fixed assets or intangible assets as well as land and the right of perpetual usualor of land;
2. the basic period of the leasing contract-shall mean the time marked for which the contract has been concluded, excluding the time for which it may be extended or abbreviated; in the event of a change of the party or parties to that contract, the basic period of the contract shall be considered to be for retained, where other provisions of the agreement have not changed;
(3) depreciation allowances-this shall be understood by depreciation write-offs made only in accordance with the provisions of Article 3 (3). 16a-16m, subject to art. 16;
(4) the normative depreciation period shall be understood as follows:
(a) fixed assets-the period during which depreciation charges resulting from the application of the depreciation rates laid down in the Depreciation of Depreciation Rate List shall be equal to the initial value of the fixed assets,
(b) intangible assets-the period fixed in art. 16m;
5. the actual net value shall be understood to mean:
(a) the initial value of fixed assets or intangible assets updated in accordance with the separate provisions, less the sum of depreciation write-off referred to in Article 16h ust. 1 point 1,
(b) the value referred to in Article 16th paragraph. 6;
6) net hypothetical value-this is understood by the initial value determined in accordance with art. 16g reduced by:
(a) depreciation charges calculated on the basis of the rules laid down in the Article. 16k ust. 1 having regard to the coefficient 3-for fixed assets,
(b) depreciation charges calculated using three times the depreciation periods referred to in point 4 (1) (b) (b) (b) (b) (b) ( (b) in relation to intangible assets;
7) repayment of the initial value-this is understood by the fact obtained by the funding in the fees fixed in the lease agreement the equivalent of the initial value of fixed assets or intangible assets, determined in accordance with art. 16g, during the basic period of the leasing contract; this repayment shall not be adjusted by the amount paid to the beneficiary referred to in Article 4 (1). 17d or art. 17h.
Article 17b. [ Funding Revenue] 1. The fees laid down in the leasing contract, incurred by the beneficiary in the basic period of the contract for the use of fixed assets and intangible assets constitute the funding revenue and, as appropriate, in the case referred to in point 1, the cost of receiving the receiving revenue, subject to paragraph (a). 2 and 3, if:
(1) a leasing contract, where the beneficiary is not mentioned in point 2, has been concluded for a period of time which represents at least 40% of the normal depreciation period if the subject matter of the leasing contract is amortised by depreciation movable or intangible assets or has been concluded for a period of at least 5 years, if the subject matter is subject to depreciation of immovable property;
2) a leasing contract, where the beneficiary is a natural person not pursuing an economic activity, has been concluded for the time marked;
3) the sum of the fixed fees in the leasing contract referred to in points 1 or 2, less the due tax on goods and services, shall correspond at least to the initial value of fixed assets or intangible assets, and in the case of conclusion by the financing of the next contract of lease of a fixed or intangible asset which is previously the subject of such a contract shall be at least its market value on the date of the conclusion of the next leasing contract; the provision of Article 4 (1) of the Regulation shall be that of the date 14 shall apply mutatis mutandis.
2. If the financing on the day of the conclusion of the leasing contract benefits from the exemption in income tax due on the basis of:
1. 6,
2) the provisions on special economic zones,
3) art. 23 and 37 of the Act of 14 June 1991. about companies with foreign participation (Dz. U. 1997 r. items 143, of 1998 items 1063 and 1999 items 484 and 1178) [ 81]
-the tax rules referred to in Article 4 shall apply to that agreement. 17f-17h.
3. In the case of a funding which is a non-legal person, the restrictions referred to in paragraph 1 shall be provided for in paragraph 1. 2, they also concern the shareholders of those companies.
Art. 17c. [ Sales of fixed assets or intangible assets] If after the expiry of the basic period of the lease agreement referred to in Article 17b par. 1, the financing shall transfer to the beneficiary the ownership of fixed assets or intangible assets subject to the contract:
1) the revenue from the sale of fixed assets or intangible assets is their value expressed in the price specified in the sales contract; if, however, the price is lower than the hypothetical net value of the fixed assets or the value of the intangible and legal, that income is determined at the level of the market value according to the rules laid down in art. 14;
2) at the expense of obtaining income in determining the income from the sale is the actual net value.
Art. 17d. [ Determining the revenue and costs of obtaining it] 1. If after the expiry of the basic period of the lease agreement referred to in art. 17b par. 1, the financing transfers to a third party the property of the fixed assets or intangible assets covered by that contract, and pays the beneficiary of the repayment of their value to the agreed amount-in determining the proceeds from the sale the provisions of Article 1 (2) of the Regulation shall apply 12-16.
2. The amount paid to the beneficiary, in the case referred to in paragraph 1. 1, it shall be the cost of obtaining the financing revenue on the day of payment up to the difference between the actual net value and the hypothetical net value.
3. The amount received by the beneficiary, in the case referred to in paragraph. 1, constitutes his income on the day of its receipt.
Art. 17e. [ Use of fixed assets or intangible assets] 1. If after the expiry of the basic period of the lease agreement referred to in art. 17b par. In accordance with Article 1 (1), the financing shall give the beneficiary the use of fixed or intangible assets which are the subject of that agreement, the financing revenue and the cost of the beneficiary's income, respectively, for the fees paid by the beneficiary. the page of this agreement.
2. If after the expiry of the basic period of the lease agreement referred to in art. 17b par. In accordance with Article 1 (1) (2), the financing provider shall grant the beneficiary to the continued use of the fixed or intangible assets covered by that agreement, the financing revenue shall be the charges fixed by the parties to that agreement, including, where they depart significantly from the the market value.
Art. 17f. [ Charges not financed by funding] 1. To the funding revenue, subject to the paragraph. 3, and the fees referred to in Article shall not be included in the cost of the beneficiary's income. 17b par. 1, in the part constituting the repayment of the initial value of fixed assets or intangible fixed assets, if the following conditions are met:
1) the lease agreement has been concluded for the time marked;
2) the sum set in the leasing contract, less the due tax on goods and services, corresponds at least to the initial value of fixed assets or intangible assets, and in the case of concluding by the financing of the next contract the leasing of a fixed or intangible asset that was previously the subject of such a contract corresponds at least to its market value on the date of the conclusion of the next leasing contract; the provision of Article 4 (1) of the Regulation. 14 shall apply mutatis mutandis;
3. the contract shall contain a provision that, during the basic period of the leasing contract:
(a) depreciation shall be carried out by the beneficiary where he is not the person referred to in (b), or
(b) the sponsoring person shall refrain from making any depreciation, where the beneficiary is a natural person who does not have an economic activity.
2. If the amount of the repayment of the value of fixed assets or intangible assets falling on individual charges is not specified in the leasing contract, it shall be determined in proportion to the duration of that contract.
3. The funding revenue shall include the fees referred to in Article 3. 17b par. 1, obtained from all leasing contracts concluded by the funding relating to the same fixed or intangible asset, in a part exceeding the repayment of the initial value determined in accordance with the provisions of Article 4 (1) of the Regulation. 16g.
Art. 17g. [ Transfer of property of fixed assets] 1. If the conditions referred to in art are fulfilled. 17f par. 1, and after the expiry of the period of the basic period of the leasing contract, shall transfer to the beneficiary the ownership of fixed assets or intangible assets subject to the contract:
1) the revenue from the sale of fixed assets or intangible assets is their value expressed in the price specified in the sales contract, also when it departs significantly from their market value;
2. the costs of obtaining revenue shall not include the expenditure incurred by the funding for the acquisition or production of fixed assets or intangible assets covered by the leasing contract; whereas, however, the cost of such expenditure shall not be included in the expenditure incurred by the financing of the contract. less the repayment of the initial value referred to in Article 17a point 7.
2. If the conditions referred to in the Article are fulfilled. 17f par. 1, and after the expiry of the period of the basic period of the leasing contract, it shall grant the beneficiary to the continued use of fixed or intangible assets which are the subject of the contract, the financing revenue and correspondingly the cost of the acquisition of the proceeds. the use of the fees established by the parties, also when they deviate significantly from the market value.
Art. 17h. [ Amount paid to the accessory] 1. If the conditions referred to in art are fulfilled. 17f par. 1, and after the expiry of the basic period of the leasing contract, the funding shall transfer to the third person the property of the fixed assets or intangible assets covered by the contract and shall pay the beneficiary of the repayment of their value agreed upon amount:
1. in determining the revenue from the sale, the provisions referred to in Article 1 shall apply. 12-14;
2. the costs of obtaining revenue shall not include the expenditure incurred by the funding for the acquisition or production of fixed assets or intangible assets covered by the contract; however, the expenditure shall be reduced by the amount of the expenditure incurred by the financing of the contract. the repayment of the initial value referred to in Article 17a point 7.
2. The amount paid to the beneficiary shall be the cost of obtaining the income from the funding and shall be the income beneficiary on the date of receipt.
Art. 17i. [ Land as the subject of a leasing contract] 1. If the subject of a lease agreement concluded for the time is marked by land or the right of perpetual usuem of land, and the sum of the fees to be fixed shall correspond to at least the value of the land or the right of perpetual usuem of land equal to the expenditure on them the acquisition, for the funding of the funds and for the cost of obtaining the income of the beneficiary, does not include the charges fixed in that contract incurred by the beneficiary in the basic period of that contract for the purpose of using the contract, in part That value is the repayment of this value; 17f par. 2 shall apply mutatis mutandis.
2. If, after the expiry of the basic period of the contract, the funding leases transfers to the beneficiary or third party the ownership of the land or the right of perpetual usuem of the land subject to that agreement, or gives it to the beneficiary for further use, to determine the revenues and expenses of obtaining the revenues of the parties to the contract the provisions 17g and art. 17h shall apply mutatis mutandis.
Art. 17j. [ Price of subject of the contract] 1. If the leasing contract has been determined the price at which the beneficiary is entitled to acquire the subject of the contract after the end of the basic period of the contract, this price shall be included in the sum of the fees referred to in art. 17b par. 1 point 3 and art. 17f par. 1 point 2.
2. To the sum of the fees referred to in paragraph. 1, do not include:
(1) payments to the funding for the additional benefit, provided that they are separate from the leasing charges;
2) taxes in which the obligation to tax a pregnancy on the financing of property or possession of fixed assets under the leasing contract, and the premiums for the insurance of those fixed assets, if in the leasing contract it is reserved that the beneficiary will bear the burden of these taxes and contributions irrespective of the use charges;
(3) the deposit referred to in the leasing contract paid to the sponsoring service.
3. The cautions referred to in paragraph 1. Article 2 (2) (3) does not qualify for the financing revenue and shall not be included in the cost of obtaining the recipient's revenue.
Art. 17k. [ Transfer of receivables to a third party] 1. If the funding has transferred to a third party the claims on the fees referred to in art. 17b par. 1, and not transferred to a third party property of the object of the leasing contract:
1. the amounts paid by a third party for the transfer of the claim shall not be included in the funding revenue;
2) at the expense of obtaining the funding proceeds is paid to a third party discount or remuneration.
2. In the case referred to in paragraph. 1, the fees charged by the beneficiary to a third party shall constitute the financial income on the day of the due payment.
Art. 17l. [ Taxation of contractual parties] For the taxation of the parties to a contract concluded for an indeterminate period or for a period of time marked but not satisfying the conditions laid down in Article 4 (1) 17b par. 1 point 3 or art. 17f par. 1 or Art. 17i ust. 1, the provisions referred to in Article 1 shall apply. 12-16, for lease and lease contracts.
Chapter 5
Taxable amount and amount of tax
Article 18. [ Taxable Base] 1. The basis of taxation, subject to art. 21, art. 22 and art. 24a, constitutes an income determined in accordance with art. 7 or Art. 7a ust. 1, after deduction:
(1) donations made for the purposes laid down in the Article. 4 of the Act of 24 April 2003. about the activities of the public benefit and volunteering, the organizations referred to in art. 3 para. 2 and 3 of that law, or equivalent organizations, as defined in the regulations governing the activity of a public benefit, in force in any other than the Republic of Poland of a Member State of the European Union or another country belonging to the European The Economic Area, which is a public benefit in the sphere of public tasks, pursuing these objectives-altogether up to a maximum of 10% of the income referred to in Article 7 ust. 3 or in art. 7a ust. 1;
2) (repealed)
3) (repealed)
4) (repealed)
5) (repealed)
6) in the banks-20% of the amount of loans (loans) decommitted in connection with the implementation of the restructuring programme on the basis of separate laws, eligible for lost loans (loans) and included in the cost of obtaining revenues;
7) donations for religious cult purposes-altogether to an amount not exceeding 10% of the income referred to in art. 7 ust. 3 or in art. 7a ust. 1.
1a. The total amount of deductions from the titles referred to in the paragraph. Points 1 and 7 shall not exceed 10% of the revenue referred to in Article 1. 7 ust. 3 or in art. 7a ust. 1, except that the deductions shall not be subject to a donation to:
1) natural persons;
2) legal persons and organizational units without legal personality, conducting business activity consisting in the manufacture of products of the electronics, fuel, tobacco, spirits, wine, beer, and also other alcoholic products with an alcohol content of more than 1,5%, and articles of precious metal or of those metals or of trade in those articles.
(1b) If the subject of a donation is goods subject to tax on goods and services, the amount of the donation shall be deemed to be the value of the goods and the tax on goods and services, in part in excess of the amount of the input tax which the taxable person has the right to deduct in accordance with the goods and services tax provisions for the purpose of making this donation. In determining the value of these donations, the Article shall apply mutatis mutandis. 14.
1c. The deduction of the donations referred to in paragraph 1. 1 (1) and (7), and the deduction resulting from separate laws shall apply if the amount of the donation is documented proof of payment on the paid account or its account in the bank, other than the payment account, and in the case of donations of another than in cash, the document from which the value of the donation is based, and the statement of acceptance of the donation.
1d. (repealed)
1e. The Podatnica, subject to the paragraph. 1h, receiving the donations referred to in paragraph. 1 points (1) and (7) and in Article 1 26 par. 1 point 9 of the Act of 26 July 1991. on personal income tax, they are required:
1) in the testimony referred to in art. 27 ust. 1, extract from the income the total amount of donations received with an indication of the purpose of its purpose in accordance with the sphere of the public benefit activities referred to in art. 4 of the Act referred to in paragraph 4 1 point 1, as well as the objective referred to in paragraph 1. 1 point 7, together with the specification of the donations from the legal persons, stating the name and address of the donor, if the one-off amount of donation exceeds 15 000 PLN or if the sum of all donations received in a given tax year from one Donators exceed 35 000 PLN;
2) at the time of submission of the testimony referred to in art. 27 ust. 1, make available to the public, by means of publications on the Internet, by means of mass media or by the distribution to interested persons in the public premises available, the information referred to in point 1, and in writing notify the the competent Head of the IRS. Entities whose income for a given tax year does not exceed the amount of 20 000 PLN are exempt from this obligation.
1f. Attorts receiving donations referred to in paragraph. 1 points (1) and (7) and in Article 1 26 par. 1 point 9 of the Act of 26 July 1991. on personal income tax, who do not make a statement as referred to in art. 27 ust. 1, shall be required within the time limit referred to in Article 3. 27 ust. 1:
1. to provide the treasury official with information on the amount of total donations received with an indication of the purpose of its use in accordance with the sphere of public benefit referred to in Article 4 (1) of Regulation (EC) No matter of the European Community. 4 of the Act referred to in paragraph 4 1 point 1, as well as the objective referred to in paragraph 1. 1 point 7, together with the specification of the donations from the legal persons, stating the name and address of the donor, if the one-off amount of donation exceeds 15 000 PLN or if the sum of all donations received in a given tax year from one Donators exceed 35 000 PLN;
(2) make available to the public, by means of publications on the Internet, by means of mass media or by the publication of the information referred to in point (1) to the public concerned in general, and in writing inform thereof the information about this the competent Head of the IRS. Entities whose income for a given tax year does not exceed the amount of 20 000 PLN are exempt from this obligation.
1g. The travelers who benefit from the deduction of donations referred to in paragraph. 1 points 1 and 7 and resulting from separate laws shall be required to demonstrate in the testimony referred to in Article 1. 27 ust. 1, the amount of donations transferred, the amount of the deduction made, and the data permitting the identification of the donated, in particular its name, address and the tax identification number or number obtained in another than the Republic of Poland of the Member State A European Union or other country belonging to the European Economic Area in which it is located shall serve for the purposes of tax identification.
1h. To the taxpayers referred to in art. 17 para. 1 point 4a, making the statement referred to in Article 27 ust. 1, receiving the donations referred to in paragraph. 1 points (1) and (7) and in Article 1 26 par. 1 point 9 of the Act of 26 July 1991. on personal income tax, the provisions of the paragraph. 1e and 1f shall apply mutatis mutandis.
1i. The provisions of the paragraph. 1e, 1f and 1h shall apply mutatis mutandis to taxable persons receiving donations which are deductible on the basis of separate laws.
1j. The right to deduct donations to the organisation, as defined in the regulations governing the activities of a public benefit, in force in another Member State other than the Republic of Poland of a Member State of the European Union or another Member State belonging to the The European Economic Area, which carries out the activities of public benefit in the sphere of public tasks, shall be entitled to a taxable person, provided that:
1) document by the taxpayer a statement to the organization that, at the date of the donation, it was an equivalent organization to the organizations referred to in art. 3 para. 2 and 3 of the Act of 24 April 2003. about the activities of public benefit and volunteering, pursuing the objectives set out in art. 4 of the Act of 24 April 2003. about the activity of public benefit and of volunteering and the leading public benefit in the sphere of public tasks, and
2) the existence of a legal basis resulting from the agreement on the avoidance of double taxation or from another ratified international agreement, to which the Republic of Poland is a party, to obtain by the tax authority information tax information from the body the tax of the State in whose territory the organisation is established.
1k. The deduction of donations referred to in paragraph. Article 1 (1) does not apply where the taxable person has counted the value of the donation made to the costs of obtaining revenue under Article 3 (1) (a) (a) (1) (a) (a) 16 ust. 1 point 14.
2. (repealed)
3. (repealed)
3a (repealed)
4. (repealed)
5. (repealed)
6. (repealed)
6a. (repealed)
6b. (repealed)
6c. (repealed)
7. (repealed)
Art. 18b. [ 82] (repealed)
Art. 18d. [ Eligible costs incurred by a taxable person for research and development] 1. From the tax base, determined in accordance with art. 18, the costs incurred by the taxable person for research and development, hereinafter referred to as 'eligible costs', shall be deducted.
2. The following shall be considered as eligible costs:
1) receivables from the titles referred to in art. 12 (1) 1 of the Act of 26 July 1991. on income tax on natural persons, and contributions for those claims, as laid down in the Act of 13 October 1998. the social security scheme, in part financed by the payer of contributions, where these claims and contributions relate to employees employed to carry out research and development activities;
2) the acquisition of materials and raw materials directly related to the conducted research and development activities;
3) expert opinions, opinions, advisory services and equivalent services, as well as the acquisition of the results of scientific research, provided or performed on the basis of a contract by a scientific entity within the meaning of the Act of 30 April 2010. on the principles of financing science (Dz. U. of 2014 items 1620, of 2015 items 249 and 1268 and from 2016. items 1020 and 1311) for research and development activities;
(4) the use of the research and development apparatus used exclusively in the research and development activities carried out, where the use does not result from an agreement concluded with an entity which is associated with a taxable person within the meaning of the Article. 11 (1) 1 and 4;
5) [ 83] the costs of obtaining and maintaining a patent, a protective right on a utility model, the right of registration of an industrial design, incurred by a micro-entrepreneur, a small or medium-sized entrepreneur within the meaning of the provisions on freedom of activity on:
a) preparation of the notification documentation and filing the notification to the Patent Office of the Republic of Poland or the relevant foreign body, including the costs of the required translations into a foreign language,
b) conducting the proceedings by the Patent Office of the Republic of Poland or the relevant foreign body, incurred from the moment of filing to those bodies, in particular the official fees and the costs of legal and litigating representation,
(c) to refute the pleas of non-compliance with the conditions required for the acquisition of a patent, a protective right against a utility model or the right of registration of the industrial design both in the notification procedure and after its completion, in particular the costs of replacement legal and procedural, both in the Patent Office of the Republic of Poland, as well as in the relevant foreign organa,
(d) periodic fees, renewal fees, translations and other steps necessary to give or maintain the validity of the patent, the protective right of the utility model and the right of registration of the industrial design, and in particular the costs of the patent, the validation of the European patent.
3. The eligible costs shall also be considered to be carried out in a given tax year, included in the cost of obtaining revenues, depreciation charges on fixed assets, and intangible assets used in the business Research and development, excluding passenger cars and structures, buildings and premises which are separate property. For the costs referred to in the first sentence, the provision of Article 4 (1) (a) 16 ust. 1 point 48 shall not apply.
4. Eligible costs incurred in basic research shall be deducted only on condition that these tests are carried out on the basis of a contract or agreement with a scientific unit within the meaning of the Act of 30 April 2010. the rules for financing science.
5. The eligible costs shall be deducted if they are not returned to the taxable person in any form whatsoever.
6. The right to deduct shall not be entitled to a taxable person if, in a fiscal year, he has been operating in a special economic zone on the basis of an authorisation.
7. [ 84] The amount of eligible costs shall not exceed:
1) where the taxpayer is a micro-entrepreneur, a small or medium-sized entrepreneur within the meaning of the provisions on freedom of economic activity-50% of the costs referred to in the paragraph. 2 and 3;
2. in the case of other taxable persons:
(a) 50% of the costs referred to in paragraph 1. 2 point 1,
(b) 30% of the costs referred to in paragraph 1. 2 points 2 to 4 and paragraph 2. 3.
8. [ 85] The deduction shall be made in the statement for the tax year in which the eligible costs have been incurred. Where the taxable person has incurred a loss for the financial year or the income of the taxable person is less than the amount of the deductions to which he has been entitled, the deduction shall be made in full, respectively, in the amount or in the remainder of that part, in the following cases: after six fiscal years immediately following the year in which the taxable person has availed or had the right to benefit from the deduction.
9. [ 86] The provisions of the paragraph The second sentence shall not apply if the taxable person shows in his statement the amount due to him in accordance with the provisions of Article 8 (1) of the Regulation. 18da.
Art. 18da. [ The amount of the taxable person who, in the year of establishment, has suffered a loss or has reached an income lower than that of the deduction for that year of the deduction referred to in Article 3 (1) of the Financial Regulation. 18d par. 1] [ 87] 1. A taxable person who, in the year of establishment, suffered a loss or has reached an income lower than the amount of the deduction for that year of deduction referred to in Article 1 (1) of the basic Regulation. 18d par. 1, shall be entitled to an amount corresponding to the product of the quantity not calculated on the basis of the Article 18d par. 1 deduction and tax rate referred to in art. 19 (1) 1 of the taxable person in question in the tax year in question.
2. Paragraph Recipe 1 shall also apply in the tax year immediately following the year of commencence of business, if the taxable person referred to in paragraph 1 is to be applied in that year. 1, is a microentrepreneur, a small or medium-sized entrepreneur within the meaning of the provisions on freedom of economic activity.
3. The amount shown by the taxpayer in the testimony, entitled under the mouth. 1 or 2, shall constitute de minimis aid granted to the extent and on the basis of the rules laid down in the directly applicable Community provisions on aid under the de minimis rule.
4. The provision of the paragraph. 1 shall not apply to taxable persons beginning the activities which have been created:
1) as a result of transformation, merger or division of taxpayers or
2) as a result of the transformation of an entrepreneur who is a natural person performing in his own name an economic activity or a non-legal person company, or
3) by legal persons, natural persons or entities without legal personality who have applied for the capital of the taxpayer a previously run undertaking, organised part of the enterprise or components of the assets of that companies with a value exceeding the total equivalent in PLN equivalent of at least 10 000 euro converted according to the average euro exchange rate announced by the National Bank of Poland on the first working day of October of the year preceding the year tax in which these assets were transferred, rounded up to 1000 PLN, where the value of the assets was these constituents shall be calculated by applying mutatis mutandis Art. 14, or
4) by legal persons, natural persons or entities without legal personality contributing, by way of contributions of non-cash into the capital of the taxpayer, the assets obtained by those persons or individuals as a result of liquidation of other taxpayers, if these persons or entities held shares (shares) of those other liquidated taxpayers.
5. The subject shall be obliged to return the amount shown in the statement of the amount entitled to him by virtue of the paragraph. 1 or 2, if, before the end of the three fiscal years, from the end of the tax year for which he has made the statement, he will be put into bankruptcy or liquidation.
(6) The amounts referred to in paragraph 1. 1 and 2, the taxable person shall demonstrate in the statement referred to in Article 4. 27.
Art. 18e. [ Obligation of the taxable person to use the deduction referred to in Article 18d and the taxable person to whom the amount referred to in Article shall apply. 18da] [ 88] Taxable persons benefiting from the deduction referred to in Article 18d, and the taxable persons to whom the amount referred to in Article 4 applies. 18da, shall be required to show, in the statement of evidence, the eligible costs to be deducted or which form the basis for calculating the amount of the amount to be paid to the taxable person.
Article 19. [ Primary Rate] 1. [ 89] Tax, subject to art. 21, art. 22 and art. 24a, shall be:
1) 19% of the taxable amount;
(2) 15% of the taxable amount, in the case of:
a) small taxpayers,
(b) taxable persons starting their business, in the fiscal year in which they started their business.
1a. [ 90] The taxable person who has been created:
1) as a result of conversion, merger or division of taxpayers, with the exception of transformation of the company into another company, or
2) as a result of the transformation of an entrepreneur who is a natural person performing in his own name an economic activity or a non-legal person company, or
(3) by legal persons, natural persons or organisational units without legal personality who have applied for the capital of the taxable person previously carried out by the undertaking, the organised part of the undertaking or the assets of those companies with a value exceeding the total equivalent in PLN equivalent of at least 10 000 euro converted according to the average euro exchange rate announced by the National Bank of Poland on the first working day of October preceding the year the tax in which these assets were transferred, rounded up to 1000 PLN, The value of these constituents shall be calculated by applying the provisions of Article 4. 14, or
4) by legal persons, natural persons or organizational units without legal personality contributing, by way of contributions of non-cash to the capital of the taxpayer, the elements of the property obtained by those persons or individuals as a result of liquidation of others taxable persons, where those persons or undertakings have shares of those other liquidated taxpayers
-does not apply the paragraph. 1 point 2 in the tax year in which it started business, and in the tax year immediately followed by the following.
1b. [ 91] The provisions of the paragraph 1 point 2 does not apply to tax capital groups.
2. (repealed)
3. (repealed)
4. [ 92] If the tax authority or the tax authority determines, on the basis of art. 11, the income of the taxpayer in the higher (loss of the lower amount) than declared by the taxpayer in connection with the accomplishment of the transaction or the taking of the other events referred to in art. 9a, and the taxpayer does not submit to those authorities the tax documentation-the difference between the income declared by the taxpayer and the rate of 50% is taxed by those authorities.
Article 20. [ Cumulation of revenue] 1. If the taxpayers referred to in art. 3 para. 1, they also achieve income (revenues) outside the territory of the Republic of Poland and these revenues are subject in a foreign state of taxation, and there are no circumstances listed in Art. 17 para. 1 point 3, in the settlement for the tax year the income (revenues) shall be connected with the income (revenue) reached in the territory of the Republic of Poland. In that case, the tax calculated on the total amount of the revenue shall be deducted from the amount equal to the tax paid in the foreign country. However, the amount of the deduction may not exceed that part of the tax calculated prior to the deduction, which shall be in proportion to the income obtained in a foreign country.
2. Where:
1) a company established or the Management Board on the territory of the Republic of Poland obtains the income (revenues) of dividends and other income from the share of the profits of legal persons, and
2. the income (revenue) referred to in point 1 shall be obtained by virtue of the share of the profits of the company subject to income tax on the whole of its income, irrespective of the place where it is achieved, in the territory of the State with which The Republic of Poland shall have an existing double taxation agreement, which is not a Member State of the European Union or another country belonging to the European Economic Area or the Swiss Confederation, and
3) the company referred to in point 1 has in the capital of the company referred to in point 2, directly not less than 75% of the shares (shares)
-the amount of the tax on the income from which the profit was paid, paid by the company referred to in point 2, in the country of its establishment, shall also be deducted in the part corresponding to the company's share referred to in point 1 in the company's profit paid, which is referred to in point 2.
2a. Recipe of paragraph. 1 shall apply mutatis mutandis to entities subject to income tax on the whole of their income, irrespective of the place where they are achieved, in another country other than the Republic of Poland of a Member State of the European Union or in another State which belongs to the European Economic Area, operating through a foreign establishment situated in the territory of the Republic of Poland, provided that the agreement on the avoidance of double taxation concluded between the Republic of Poland and the State of establishment of this entity provides for the assignment of income obtained outside the territory of the Republic of Poland to its foreign establishment. The amount of the deduction may not exceed that part of the tax paid in the foreign country in proportion to the income from that source assigned to the foreign establishment.
2b. Paragraph Recipe 2 shall apply mutatis mutandis to companies subject to income tax on the whole of their income, irrespective of their place of attainment, in another country other than the Republic of Poland of a Member State of the European Union or in another State a member of the European Economic Area operating through a foreign establishment situated in the territory of the Republic of Poland, the amount of the deduction may not exceed that part of the tax paid in a foreign country, which in proportion to the income from that source assigned to the foreign establishment.
3. The income tax (revenues) obtained by the taxable persons referred to in paragraph 3 shall be exempt from income tax. 1, in respect of dividends and other income from the participation in the profits of legal persons established or the Management Board outside the territory of the Republic of Poland, if the following conditions are met together:
1) paying dividends and other income for the share of the profits of legal persons is a company subject in another than the Republic of Poland of a Member State of the European Union or in another country belonging to the European Economic Area income tax on the whole of their income, regardless of where they are achieved;
2) obtaining income (revenues) from dividends and other income from participation in the profits of legal persons referred to in point 1 is a company which is a taxpayer of income tax, having its registered office or the Management Board on the territory of the Republic of Poland;
3. the company referred to in point 2 shall have directly not less than 10% of the shares (shares) in the capital of the company referred to in point 1;
4. the company referred to in point 2 shall not benefit from the exemption from income tax on the whole of its income, irrespective of the source of their attainment.
4. (repealed)
5. (repealed)
6. The total amount of the deduction referred to in paragraph 1. 1 and 2, may not exceed that part of the tax which has been calculated prior to the deduction of the deduction and which proportionally falls on the income obtained from that source of income.
7. (repealed)
8. determining the amount of the deduction referred to in paragraph 1. 1 and 2, and the exemptions referred to in paragraph 1. 3, the amount of tax paid in a foreign country and the income (revenue) achieved (revenue) shall be converted into gold at the average rate announced by the National Bank of Poland from the last working day preceding the day of payment of this tax or day the income (revenue).
9. The deduction referred to in paragraph 1 2, and the exemption referred to in paragraph 2. 3, shall apply in cases where the company referred to in the paragraph is concerned. 2 points 1 and paragraph 2 Article 3 (2), holds the shares (shares) of the company referred to in paragraph 3 (2). Article 2 (2) and (2) Article 3 (1), in the amount specified in paragraph 1. Article 2 (3) and (2) (a) 3 point 3, uninterrupt for a period of two years.
10. The deduction referred to in paragraph 1 2, and the exemption referred to in paragraph 2. 3, shall also apply where the period of two years of uninterrupted holding of shares (shares), in the amount specified in the paragraph. Article 2 (3) and (3) 3 point 3, shall end after the day on which the revenue (revenue) has been obtained. In case of failure to hold the condition of holding shares (shares), in the amount specified in the paragraph. 2 points 3 and 3 For a period of two years, for a period of two years, a company which has deducted or has benefited from an exemption shall be required in accordance with the separate provisions for the correction of the statement referred to in Article 3 (3). 27 ust. 1, for the tax years in which it has been deducted or has benefited from the exemption.
11. The provisions of the paragraph. 2-10 shall not apply if the payment of dividends or other claims for the share of the profits of legal persons has been made as a result of the liquidation of the company making the payment.
12. The provisions of the paragraph. 3, 9-11 shall apply mutatis mutandis to:
1) cooperative societies under Regulation (EC) No 1435 /2003/EC of 22 July 2003 (1). on the Statute for a European Cooperative Society (SCE) (Dz. Urz. EC L 207 of 18.08.2003, as amended. zm.);
2) the revenue (revenue) referred to in the paragraph. 3, paid by companies subject in the Swiss Confederation to income tax on the whole of their income, irrespective of the place of their attainment, the companies referred to in paragraph. Article 3 (2), as defined in paragraph 2 (2). 3 point 3 of the direct percentage of the capital of the company referred to in paragraph 3. In point 1, point 1 shall be set at a rate of not less than 25%;
3) companies subject in other than the Republic of Poland of a Member State of the European Union or in another country belonging to the European Economic Area, taxation of income tax on the whole of their income, regardless of the place of their attainment, operating through a foreign establishment situated in the territory of the Republic of Poland, with the amount of deduction not being able to exceed that part of the tax paid in the foreign state, which proportionally falls on income from this source assigned to the foreign establishment.
13. (repealed)
14. The provisions of the paragraph. 3, 9 to 11 and 15 shall also apply mutatis mutandis to the entities listed in Annex No 4 to the Act, the provisions of which shall apply in the case of the Swiss Confederation if the condition referred to in paragraph 1 is satisfied. 12 point 2.
(15) The deduction and waiver referred to in paragraph 1 shall be made. 2 and 3, shall apply:
1) if the holding of shares (shares) referred to in the paragraph. 2 pt. 3, paragraph 3. 3 points 3 and 3 Article 12 (2) is based on the title of ownership;
2) in relation to the income obtained from the shares (shares) held on the basis of the title:
(a) property,
(b) other than property, provided that such income (revenues) would benefit from the exemption if the holding of those shares (shares) had not been transferred.
16. The provision of the paragraph. 3 shall not apply to dividends and other income (income) for the participation in the profits of legal persons, in the part of which in the country of the company referred to in the paragraph. In accordance with Article 3 (1), the amounts paid in any form to be paid in any form shall be counted against the costs of obtaining income, deductions from income, tax base or tax on the company paying the company.
Article 21. [ Distinct Rate] 1. Income tax on the title obtained on the territory of the Republic of Poland by the taxpayers referred to in art. 3 para. 2, revenue:
1) [ 93] from interest, copyright or related rights, from rights to inventive designs, trademarks and ornamental designs, including those of the sale of those rights, from receivables for making available the secrecy of the recipe or production process, for use or the right to use an industrial plant, including a means of transport, a commercial or scientific device, for information related to the experience gained in the industrial, commercial or scientific fields (know-how),
2) of fees for services rendered in the field of entertainment, entertainment or sports activities performed by legal persons established abroad, organised through natural persons or legal persons conducting business in the range of artistic, entertainment or sporting events in the territory of the Republic of Poland,
2a) for benefits: consultancy, accounting, market research, legal services, advertising, management and control services, data processing, employee recruitment and staff acquisition services, guarantees and guarantees and benefits of similar The
-20% of the revenue shall be fixed;
3) on the payment of charges due for the export of cargo and passengers accepted for carriage in ports of Poland by foreign companies of the maritime commercial shipping company, with the exception of cargo and transit passengers,
4) obtained on the territory of the Republic of Poland by foreign air navigation companies
-10% of those revenues shall be fixed.
2. The provisions of the paragraph. 1 shall apply in the light of the agreements on the prevention of double taxation to which the Republic of Poland is a party.
3. The income tax referred to in paragraph 3 shall be exempt from the income tax. 1 point 1, if the following conditions are met:
(1) the payment of the duties referred to in paragraph 1. 1 point 1, shall be:
(a) a company which is a taxable person of income tax established in the territory of the Republic of Poland, or
b) situated in the territory of the Republic of Poland a foreign establishment of a company subject in a Member State of the European Union tax on income tax on the whole of its income regardless of the place of their attainment, if paid by the foreign establishment referred to in paragraph 1. 1 point 1 shall be counted against the costs of obtaining revenues when determining the taxable income in the Republic of Poland;
2) obtaining the revenues referred to in the paragraph. 1 point 1, is a company subject in another than the Republic of Poland of a Member State of the European Union or in another country belonging to the European Economic Area taxation of income tax on the whole of its income regardless of the place where they are achieved;
3. the company shall:
(a) as referred to in point 1, is directly owned by not less than 25% of the shares (shares) in the capital of the company referred to in point 2, or
(b) referred to in point 2, shall have directly not less than 25% of the shares (shares) in the capital of the company referred to in point 1;
(c) (repealed)
4) the actual owner of the claims referred to in paragraph 1. 1 point 1, shall be: [ 94]
(a) the company referred to in point 2, or
(b) the company's foreign establishment referred to in point 2, if the income obtained following the acquisition of those claims is subject to taxation in that Member State of the European Union in which that foreign establishment is situated.
3a. The condition of holding the shares (shares) referred to in paragraph. Article 3 (3) shall also be deemed to be met if both the capital of the company referred to in paragraph 3 (1) is met. Article 3 (1), as well as in the capital of the company referred to in paragraph 3 (1), In accordance with Article 3 (2), another company which is subject in a Member State of the European Union or in another country of the European Economic Area taxation to income tax on the whole of its income, irrespective of the place where it is achieved, has a directly-not less than 25% of shares (shares). The provisions of the paragraph 4 and 5 shall apply mutatis mutandis.
3b. The exemption referred to in paragraph 1. 3, it shall apply if the holding of shares (shares) referred to in paragraph. Article 3 (3) and (3) 3a, stems from the title of ownership.
3c. The exemption referred to in paragraph 1. 3, shall apply if the company referred to in the paragraph is concerned. Article 3 (2) does not benefit from the exemption from income tax on the whole of their income, irrespective of the source of their attainment.
4. Paragraph Recipe 3 shall apply in the event that the companies referred to in paragraph 1 are concerned. 3 (3), hold shares (shares) of the amount referred to in paragraph 3 (3). 3 point 3, uninterrupt for a period of two years.
5. The provisions of the paragraph. 3 and 4 shall also apply where the period of two consecutive years of continuous holding of shares (shares), of the amount specified in paragraph 1, is applicable. Article 3 (3) shall expire after the date of acquisition by the company referred to in paragraph 3. 3 point 2, the revenue referred to in paragraph 2. 1 point 1. In the event of failure to hold the condition of holding the shares (shares) referred to in paragraph. Article 3 (3), for a period of two years, the company referred to in paragraph 3 (3) shall not be interrupted. Article 3 (2) shall be subject to the payment of the tax, with interest on arrears, on the revenue referred to in paragraph 2. 1 point 1 in the amount of 20% of revenue, taking into account agreements on the avoidance of double taxation, to which the Republic of Poland is a party. Interest shall be calculated from the day following the expiry of the period referred to in Article 3. 26 par. 3.
6. The exemption referred to in paragraph 1. 3, shall not apply to revenues which, according to separate regulations, shall be considered as:
(1) income from the distribution of profits or repayment of the capital of the company paying the claims referred to in paragraph 1. 1 point 1;
2) income from the claim giving the right to participate in the profits of the debtor;
3) income on the claim of the creditor entitling the creditor to conversion of his right to interest on the right to participate in the profits of the debtor;
4. income from the claim which does not result in the payment of the principal amount of that claim or when the repayment is due after at least 50 years after the claim.
7. If as a result of the specific links referred to in art. 11 (1) 1, between the paying agent and the receipt of the duties referred to in paragraph 1. In accordance with Article 1 (1), there shall be fixed or imposed conditions differing from conditions that would have been determined by independent operators and, as a result, the amount of receivables paid is higher than that which would have been expected if the relationship had not existed, the exemption referred to in paragraph 1. 3, shall apply only to the amount of duty determined without taking into account the conditions arising from those links. The provisions of Article 4 11 (1) 2 and 3 shall apply mutatis mutandis.
8. The provisions of the paragraph. 3-7 shall apply mutatis mutandis to the entities listed in Annex No. 5 to the Act.
9. The exemptions referred to in paragraph 1. 3, shall not apply where the payment of the duties is the company referred to in Article 3. 1 (1) 3 point 1.
Article 22. [ Dividends, tax exemption] 1. Income tax on income (income) from dividends and other income from the participation in the profits of legal persons established or the Management Board on the territory of the Republic of Poland shall be established at 19% of the revenue obtained.
1a. A flat-rate tax, calculated in accordance with the paragraph. 1, on the revenue obtained by a complimentary from a share in the profits of the company referred to in art. 1 (1) 3 point 1, shall be reduced by the amount corresponding to the product of the percentage of the compliment in the profit of that company and of the tax due on the income of that company, calculated in accordance with the provisions of Article 3 (1) of the basic Regulation. 19, for the fiscal year from which the revenue for the share of the profit was obtained.
1b. The amount of the reduction referred to in paragraph 1. 1a, may not exceed the amount of tax calculated in accordance with the paragraph. 1.
1c. The provisions of the paragraph. 1a and 1b shall also apply where the revenue for participation in the profit of the company referred to in Article 3 (1) of Regulation (EC) No 511ate is not 1 (1) 3 point 1, for a given tax year will be obtained by a complimentary in another year of the year following the given tax year, however no longer than for 5 consecutive fiscal years, counting from the end of the fiscal year following the year in which profit has been achieved.
1d. Paragraph Recipe 1c shall apply mutatis mutandis to income tax on income (income) of a complimentary from the liquidation of the company referred to in art. 1 (1) 3 point 1, or its appearance from such a company.
1e. In the case of a complementarius obtaining income from the right to participate in profit in more than one company referred to in art. 1 (1) 3 (1), reduction referred to in paragraph 1. 1a, it shall be entitled to a tax on the revenues obtained separately from each of these companies.
2. (repealed)
3. (repealed)
4. It shall be exempt from income tax (revenues) from dividends and other income from participation in the profits of legal persons, with the exception of the income earned by a complimentary from the participation in the profits of the company referred to in art. 1 (1) 3 (1) if the following cumulative conditions are met:
1) paying a dividend and other income for the participation in the profits of legal persons shall be a company established or the Management Board on the territory of the Republic of Poland;
2) obtaining income (revenues) from dividends and other income from participation in the profits of legal persons referred to in point 1, is a company subject to the Republic of Poland or other than the Republic of Poland of the member state of the Union European or other Member State of the European Economic Area, the income tax on the whole of its income, regardless of where they are achieved;
3. the company referred to in point 2 shall have directly not less than 10% of the shares (shares) in the capital of the company referred to in point 1;
4. the company referred to in point 2 shall not benefit from the exemption from income tax on the whole of its income, irrespective of the source of their attainment.
4a. Exemption referred to in paragraph 1. 4, shall apply in the case when a company obtaining income (revenues) from dividends and other income from the participation in the profits of legal persons established or the Management Board on the territory of the Republic of Poland holds the shares (shares) in the company the payment of those duties in the amount referred to in paragraph 1. Article 4 (4) (3), for a period of two years.
4b. This exemption shall also apply where the period of two years of continuous holding of shares (shares), as referred to in paragraph 1, is not applicable. 4 point 3, by a company obtaining income (revenues) from the participation in the profit of a legal entity established or the Management Board on the territory of the Republic of Poland, shall expire after the date of obtaining such income (revenues). In case of failure to hold the condition of holding shares (shares), in the amount specified in the paragraph. 4 point 3, for a period of two years, the company referred to in paragraph 3 shall not be interrupted. Article 4 (2) shall be subject to the payment of the tax, including interest on arrears, on the revenue (revenue) referred to in paragraph 2. 1 in the amount of 19% of income (income) by the 20th day of the month following the month in which it lost the right to release. Interest shall be calculated from the following day after the date on which it first made use of the exemption.
4c. The provisions of the paragraph. 4-4b shall apply mutatis mutandis to:
1) cooperative societies under Regulation (EC) No 1435 /2003/EC of 22 July 2003 (1). on the Statute for a European Cooperative Society (SCE) (Dz. Urz. EC L 207 of 18.08.2003, as amended. zm.);
2) the revenue (revenue) referred to in the paragraph. 1, disbursed by the companies referred to in paragraph 1. For the purposes of Article 4 (1), the companies subject to the Swiss Confederation shall be liable to income tax on the whole of their income, irrespective of the place where they are to be achieved, as set out in paragraph 1. 4 point 3 of the direct percentage of the capital of the company referred to in paragraph 4. 4 (1) shall be set at a rate of not less than 25%;
3. income paid (assigned) to a benefit situated in the territory of a Member State of the European Union or another State belonging to the European Economic Area, or in the Swiss Confederation of a foreign company, of which Paragraph 1. Article 4 (2), if the company fulfils the conditions set out in paragraph 4. 4-4b.
4d. The exemption referred to in paragraph 1. 4, the following shall apply:
1) if the holding of shares (shares) referred to in the paragraph. Article 4 (3) is based on the title of ownership;
2) in relation to the income obtained from the shares (shares) held on the basis of the title:
(a) property,
(b) other than property, provided that such income (revenues) would benefit from the exemption if the holding of those shares (shares) had not been transferred.
5. (repealed)
6. The provisions of the paragraph. 4-4d shall also apply mutatis mutandis to the entities listed in Annex No 4 to the Act, with the provisions of the Swiss Confederation in the case of the Swiss Confederation of the provisions of the paragraph. 4-4d shall apply if the condition referred to in paragraph 1 is met. 4c (2).
Article 22a. [ Inclusion of agreements on the avoidance of double taxation] The provisions of Article 4 20-22 shall apply with regard to the agreements on the avoidance of double taxation to which the Republic of Poland is a party.
Article 22b. [ Conditions for the use of exemptions and deductions] Exemptions and deductions resulting from the provisions of Article 1 20-22 shall apply subject to the existence of a legal basis resulting from the agreement on the avoidance of double taxation or other ratified international agreement to which the Republic of Poland is a party, to be obtained by the tax authority tax information from a tax authority other than the Republic of Poland of the State in which the taxable person is established or in which income has been obtained.
Article 22c. [ Exemption of application of the law] [ 95] 1. Rules of the art. 20 para. 3 and Art. 22 par. 4 shall not apply if:
1) the achievement of the income (income) of dividends and other income from the participation in the profits of legal persons occurs in connection with the conclusion of the contract or the making of another legal act, or a number of related legal acts, the main or One of the main objectives was to obtain an exemption from income tax on the basis of art. 20 para. 3 or Article 22 par. 4, and the acquisition of this exemption does not exclusively result in the elimination of double taxation of these revenue (revenue), and
2. the activities referred to in point 1 shall not be of a real nature.
2. For the purposes of the mouth. 1. It shall be considered that the contract or other legal act is not of a real nature to the extent that it is not made for legitimate economic reasons. In particular, this shall concern situations where, through the activities referred to in paragraph 1, the 1, transferred is the ownership of the shares (shares) of the company paying the dividend or the company reaches the income (income), paid subsequently in the form of dividends or other income for the share in the profits of legal persons.
Article 24a. [ Tax on the foreign income of the controlled company] 1. Taxes on the foreign income of the controlled company obtained by the taxpayer referred to in art. 3 para. 1, shall be 19% of the taxable amount.
2. The term used in this Article shall be:
1) foreign company-means:
(a) legal person,
(b) a capital company in the organisation,
(c) an organisational unit which has no legal personality other than a company which has no legal personality,
(d) a company not having legal personality as referred to in Article 1 (1) 3 point 2
-not having a seat or board within the territory of the Republic of Poland, in which the taxable person referred to in art. 3 para. 1, holds a share of the capital, voting rights in the control bodies or constituting or the right to participate in profit;
2) financial instruments-means financial instruments listed in art. 2 of the Act of 29 July 2005. the trading of financial instruments;
3) subsidiary-means the entity referred to in art. 3 para. 1, or a foreign company which does not comply with the conditions set out in paragraph 1. 3 point 3 (a) b and c in which the taxable person holds, directly or indirectly, at least 25% of the shares in the capital or 25% of the voting rights in the control bodies or constituting, or 25% of the shares associated with the right to participate in the profit.
3. Foreign controlled company is:
1. a foreign company established or administrative board in the territory or in a country listed in a Regulation issued on the basis of Article 3 of the Regulation. 9a ust. 6 or
2. a foreign company established or a board in the territory of a country other than that indicated in point 1, with which:
(a) the Republic of Poland has not entered into an international agreement, in particular the Double Taxation Convention, or
(b) The European Union has not concluded an international agreement
-which is the basis for obtaining tax information from the tax authorities of that State, or
3) a foreign company meeting the following conditions:
(a) in the company of that taxable person referred to in Article 3 para. 1, has uninterruposed for a period of not less than 30 days, directly or indirectly, at least 25% of the shares in the capital or 25% of the voting rights in the control bodies or constituting or 25% of the shares associated with the right to participate in the profit,
(b) at least 50% of the revenues of that company achieved in the tax year referred to in paragraph 1. 6, comes from dividends and other income from participation in the profits of legal persons, proceeds from the disposal of shares (shares), receivables, interest and borrowing from any kind of loans, sureties and guarantees, as well as revenues from copyright, rights industrial property, including the divestment of such rights, and the divestment and implementation of rights from financial instruments,
c) [ 96] at least one of the types of income referred to in point (b) obtained by that company shall be subject in the State of its registered office or the management board at a rate of at least 25% of the rate of income in force in that country, of the amount of the income referred to in point (b) of that State. Article 2 19 (1) 1 point 1, or exemption or exclusion from income tax in that State, unless such income is subject to exemption from taxation in the country of establishment or the management board of the company receiving it pursuant to the provisions of the Council Directive 2011 /96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (Dz. Urz. EU L 345, 29.12.2011, p. 8, z Late. zm.).
4. The taxable amount referred to in paragraph 1. 1, constitutes the income of a foreign controlled company falling for the period in which the condition mentioned in the paragraph is met. 3 point 3 (a) or the period referred to in paragraph 3 (3) (a). 8 or 9, in that part, which corresponds to the shares in which it is associated with the right to participate in the profits of that company, after the deduction of the amounts:
1) a dividend received by a taxpayer from a foreign controlled company;
2) from the paid divestment by the taxpayer of a share in a foreign controlled company.
5. Amounts not deducted in accordance with the paragraph. 4 in a given tax year shall be deducted in the following five tax years successively.
6. The income referred to in paragraph 6. 4, is obtained in the tax year surplus of the sum of the revenues over the costs of obtaining them, determined in accordance with the provisions of the Act, regardless of the type of sources of income, fixed on the last day of the tax year of the foreign controlled company. If the foreign controlled company does not have a fixed fiscal year or the year exceeds the following period, after 12 months, the tax year of the foreign controlled company shall be deemed to be the tax year of the taxable person. The foreign income of the controlled company shall not be reduced by the losses incurred in previous years.
7. If it is not possible to determine the participation of the taxable person connected with the right to participate in the foreign profits of the controlled company or the exclusion or restriction of that right has taken place, for the establishment of the participation of the right to participate in the the profits of a foreign controlled company shall be the highest, specified percentage, the share of the taxpayer in the capital, the right to vote in the control bodies or the voting rights of the bodies constituting that company.
8. In the case of a foreign controlled company referred to in paragraph. For the purposes of determining the share of the right to participate in the foreign profits of the controlled company, point 1 shall be deemed to be deemed to be the taxable person or taxable person referred to in Article 3 (1). 3 para. 1, favors, throughout the fiscal year referred to in paragraph. 6, all the rights to participate in the profits of this company. In the absence of any contrary evidence, the taxpayers ' shares referred to in Article 4 (1) shall be deemed to have been accepted. 3 para. 1, associated with the right to participate in the profits shall be equal.
9. The provisions of the paragraph. 8 shall apply mutatis mutandis to the establishment of the share of the right to participate in the gains of a foreign controlled company referred to in paragraph 1. Article 3 (2), unless the taxable person shows that the person actually entitled to participate in the foreign controlled company or the period of possession of the person concerned is different.
10. In the case of a foreign controlled company referred to in paragraph. Article 3 (2), (b) of the 1 shall not apply if the taxable person shows that at least one of the conditions laid down in the paragraph is not fulfilled. 3 point 3. The provisions of the paragraph 13 shall apply.
11. Participation of the taxpayer in a foreign controlled company referred to in paragraph. 3 point 3 (a) shall be reduced by the participation of its subsidiary, which shall be associated with the right to participate in the profits of that foreign controlled company, for the same period of time, if the following conditions are met:
1) the subsidiary holds, directly or indirectly, at least 25% of the shares associated with the right to participate in profits in that foreign controlled company;
2) the subsidiary shall take into account in the taxable amount the income of that foreign controlled company, on the basis of the provisions concerning the foreign controlled company in force in the State in which it is subject to taxation from its entirety revenue;
3. the subsidiary is a taxable person referred to in art. 3 para. 1, or there is a legal basis, resulting from the Double Taxation Convention, another ratified international agreement to which the Republic of Poland is a party, or another international agreement to which the European Union is a party, to obtain tax information from the tax authority or tax authority of the tax authority of the State in which the foreign subsidiary is taxed on the whole of its income.
12. From income tax calculated in accordance with the mouth. 1. an amount equal to the income tax paid by a foreign controlled company shall be deducted in proportion to the amount of income determined in accordance with paragraph 1. 4 to the income of this company determined in accordance with the paragraph. 6. Rules of Art. 20 para. 8 and art. 22b shall apply mutatis mutandis.
13. The travelers are obliged to keep the register of foreign companies referred to in the mouth. 3 points 1 and 2 and point 3 (a), and after the end of the tax year referred to in paragraph 3. 6, not later than before the deadline to testify about the amount of foreign income of the controlled company achieved in the tax year, shall be required to record the events raised in a foreign company controlled in the records separate from the accounting records referred to in Article 9 ust. 1 and 1a, in such a way as to ensure the determination of the amount of income, the taxable amount and the amount of tax due for the fiscal year, including to include in the records of fixed assets and to the intangible and legal values of the information necessary for the tax year to determine the amount of depreciation in accordance with the provisions of Article 16a-16m.
14. At the request of the tax authority or the tax inspection body the taxpayer is obliged to make available, within 7 days from the day of receipt of the request, carried out in accordance with the mouth. 13 records and register. If the taxable person does not make these records or register or determine the income on the basis of the records kept, the income shall be determined by way of estimation, taking into account the subject of the activity (transaction) from which the taxable income is not available. has been reached. The provisions of the Tax Ordinance shall apply to the determination of income by way of an estimate.
(15) In order to calculate the indirect participation referred to in paragraph 1, 3 point 3 (a) a and the mouth. 11 point 1, provision of art. 11 (1) 5b shall apply mutatis mutandis.
16. The provisions of the paragraph. 1, 13 and 14 shall not apply if a foreign controlled company, subject to taxation of all its income in a Member State of the European Union or in a country belonging to the European Economic Area, operates in that State. the actual business activity.
17. The provision of the paragraph. 1, subject to paragraph. 13, shall not apply if:
1) the foreign revenues of the controlled company do not exceed in the tax year the amount corresponding to 250,000 euros, converted into the Polish currency at the average rate announced by the National Bank of Poland, in force on the last day of the tax year prior to the fiscal year referred to in paragraph 1. 6, or
2. a foreign controlled company pursues a real economic activity in the territory of a State other than a Member State of the European Union or a State belonging to the European Economic Area in which it is subject to taxation on the whole its revenue, and its revenue, does not exceed 10% of the revenue accruing from the actual business activity in that State, provided that there is a legal basis arising from the double taxation convention, the ratified international agreement to which the Rzeczpospolita is a party Poland, or any other international agreement to which the European Union is a party, to obtain tax information from the tax authority of the State in which a foreign controlled company is subject to taxation on the whole of its income.
(18) In assessing whether a foreign controlled company carries out actual economic activities, it shall take into account in particular whether:
1) the registration of a foreign controlled company involves the existence of an undertaking in which that company effectively carries out activities which constitute an economic activity, including, in particular, whether the company has premises, qualified personnel and equipment used in their business activities;
2) the foreign controlled company does not create a structure functioning in isolation from economic reasons;
3) there is a commenseness between the scope of activities carried out by a foreign controlled company and indeed owned by that company's premises, personnel or equipment;
4. the agreements concluded are in line with economic reality, have economic justification and are not manifestly contrary to the general economic interests of the company;
5) the foreign controlled company itself carries out its basic economic functions with the use of own resources, including those present on the site of the managers.
19. The provisions of the paragraph. 1-18 and Art. 27 ust. 2a shall apply mutatis mutandis to the taxpayer conducting business activity by situated outside the territory of the Republic of Poland foreign establishment, unless the income of this plant has been taken into account by the taxable person in the taxable amount fixed in accordance with art. 18.
Chapter 6
Tax collection
Article 25. [ Declarations and advances] 1. The Podatnica, subject to the paragraph. 1b, 2a, 3-6a, art. 21, art. 22 and art. 24a, are obliged to pay to the account of the tax office the monthly advance equal to the difference between the tax due on the income generated since the beginning of the tax year and the sum of the advances due for the preceding months.
1a. The monthly advances referred to in paragraph 1 1, the taxpayer shall pay up to the 20th of each month for the previous month, subject to the paragraph. 2a. The advance payment for the last month of the tax year shall be paid by the taxpayer by the 20th day of the first month of the following fiscal year. The taxable person shall not make an advance payment for the last month if, before the expiry of the time limit for payment of his payment, he will submit his statement and pay the tax on the basis laid down in Article 3. 27 ust. 1.
1b. Taxable persons starting the activity, in the first tax year, subject to the paragraph. 1c, as well as the taxable persons, may pay quarterly advances equal to the difference between the tax due on the income generated since the beginning of the tax year and the sum of the advances due for the previous quarters. The quarter understands the quarter of the calendar year.
1c. Advances of quarterly payments referred to in paragraph 1 1b, the taxable person shall pay up to the 20th day of each month following the quarter for which the advance payment is paid, subject to the paragraph. 2a. The advance payment for the last quarter of the tax year shall be paid by the taxpayer by the 20th day of the first month of the following fiscal year. The taxable person shall not make an advance payment for the last quarter if, before the expiry of the time limit for payment of the payment, he will submit his statement and pay the tax on the rules laid down in the Article. 27 ust. 1.
1d. taxable persons who are starting to pay the quarterly advances referred to in paragraph 1 shall be subject to the conditions laid down in paragraph 1d. (b) Article 1 (b) 16k ust. 11 shall apply mutatis mutandis.
1e. The travelers who chose the quarterly payment of the advance payments referred to in the paragraph. 1b shall, by the deadline of 20 of the second month of the fiscal year, be required to notify in writing the competent authority of the tax office of the choice of the method.
2. The notice referred to in paragraph 2. 1e, refers to the following years, unless the taxable person by the date of payment of the first advance for a given tax year notifies in writing to the competent Governor of the tax office the resignation of quarterly advances in payments.
2a. Taxation of agricultural income in the financial year, as defined in Art. 2. 2, as well as from other sources, in which, in the year preceding the tax year, the share of agricultural income in the total amount of revenue, determined in accordance with art. 17 para. For the purposes of Article 1 (1) (b), the advance payments referred to in paragraph 1 shall be at least 50% of the amount of the advance 1-1c, starting from 20 October each year.
3. Paragraph Recipe 1, subject to paragraph. 3a, it shall not apply to taxable persons whose income in their entirety is tax-free, with the exception of the taxable persons referred to in Article 3. 17 para. 1, earmarking revenue for statutory purposes or other objectives set out in that provision.
3a. The provision of the paragraph. 1 shall not apply also to the taxable persons referred to in Article 1. 17 para. 1 point 4a lit. a.
4. If the taxpayers referred to in art. 17 para. 1, they have previously declared that they will allocate income for the purposes laid down in those provisions and that they have spent on other purposes or for the purposes set out in those provisions, but after the time limit laid down therein-the tax on that income, without notice, shall be paid into 20. on the day of the month following the month of the expenditure or the time limit for making the expenditure; this provision shall also apply to revenue for the year preceding the tax year declared and not spent in those years for the purposes of as set out in Article 17 para. 1b, subject to Article 17 para. 1 point 5a.
4a. The provision of the paragraph. 4 shall apply mutatis mutandis in the event of the liquidation of the taxable person during the period of entitlement to benefit of the exemption.
5. The taxpayer, who shall submit a written statement to the competent Head of the tax office, stating that:
(1) ceased its activities, or
2. is the taxable person referred to in paragraph. 4 and does not achieve the proceeds of the activities referred to in art. 17 para. Article 1 (1) (a) and (1) (a) (a) (a) of the 17 para. 1b, 1e and 1f
-shall be exempt from the obligations arising from the mouth. 1 from the date of submission of this declaration. In the event of a change in the factual situation justifying the exemption, the provisions of the paragraph shall be applied without notice to the taxable person. 1-4.
5a. In the event of a suspension of the pursuit of an economic activity on the basis of the provisions on freedom of economic activity, the taxpayer shall be exempt from the obligations arising from the 1, 1b, 6 and 6a for the period covered by the suspension.
5b. A subatter who is an associate of a public company or a limited partnership which has suspended the pursuit of economic activities on the basis of the provisions on the freedom of economic activity, shall be exempt, in the field of that activity, from the duties resulting from the mouth. 1, 1b, 6 and 6a for the period covered by the suspension.
5c. The provisions of the paragraph. 5a and 5b shall apply where the taxable person no later than 7 days from the date on which the application for a suspension of economic activity has been lodged pursuant to the provisions on freedom of establishment is notified in the form of a the written competent chief of the tax office of the period of suspension of the exercise of that activity.
5d. After the period of suspension of the business activity on the basis of the provisions on the freedom of economic activity of the taxpayer, referred to in paragraph. 5a and 5b, they shall pay the advances in accordance with the rules referred to in paragraph 1. 1-1c, 6, and 6a.
6. The travelers may make monthly advances in a given tax year in a simplified form of 1/12 of the tax due shown in the testimony referred to in art. 27 ust. 1, submitted in the year preceding the tax year in question. If, in that statement, taxable persons have not shown any tax due, they may pay a monthly advance of 1/12 of the tax due resulting from a statement made in the year preceding the tax year in question by two years. If the taxpayer has not shown any tax due in this year, it is not possible to pay advances in a simplified form.
6a. If the testimony referred to in art is referred to in Article 4. 27 ust. 1, submitted in the year preceding the tax year concerned, for the tax year which lasted for less than 12 consecutive months-taxable persons may pay monthly advances for the given tax year in a simplified form in the amount of tax due, shown in that statement, in proportion to each month of the tax year in which the statement relates. If, in that statement, taxable persons have not shown any tax due, they may pay monthly advances in the manner indicated above, except that the amount of tax due must be due to a statement made in the year preceding the tax year in question by two years. The provisions of the paragraph The last sentence shall apply mutatis mutandis.
7. The subatters who have chosen the form of payment of advances on the basis specified in the paragraph. 6 and 6a, shall be required:
1. in writing, notify the competent primate of the tax office at the time of payment of the first advance payment in the fiscal year in which they first chose the simplified form of payment of advances;
2) apply this form of payment of advances in the whole tax year;
3. payment of the advance payment within the time limits specified in the paragraph. 1a and 2a, having regard to the principles expressed in those provisions;
4) (repealed)
5) make the tax settlement for the tax year in accordance with art. 27.
7a. The notification referred to in paragraph 1. Article 7 (1) refers to the following years, unless the taxable person at the time of payment of the first advance for a given tax year notifies in writing the competent Governor of the tax office the resignation of a simplified form of payment of advances.
8. The provisions of the paragraph. 6, 6a and 7 do not apply to taxpayers who first took up their business in the year preceding the tax year or in the tax year.
9. If the taxpayer submits a correction of the testimony referred to in art. 27 ust. 1, which changes the basis for the calculation of the monthly advances paid in the simplified form, the amount of the advances:
1) to increase or decrease, as appropriate to change the amount of base of their calculation-if the correcting statement was submitted to the tax office by the end of the tax year preceding the tax year, for which the advances are paid in the form simplified;
2) shall be increased or decreased from the month following the month in which the correction was lodged, as appropriate to the change in the amount of the base of their calculation-if the correcting statement was submitted in the tax year, for which the advances shall be paid in a simplified form;
3) does not change-if a correcting statement was submitted later than the one mentioned in points 1 and 2.
10. Where the competent tax authority determines the income tax due at a rate other than the one shown in the statement referred to in Article 27 ust. 1, or in a corrective statement, the provisions of the paragraph. 9 shall apply mutatis mutandis.
11. The Podatnica, from the day of commencation of business activity to the first day of the month of the fiscal year in which the use of the exemption starts, small entrepreneurs within the meaning of the provisions on economic activity are Exempt from the obligations arising from the paragraph 1 in the fiscal year immediately following:
1) the first tax year referred to in art. 8 ust. 2 and 2a-where this tax year has lasted at least 10 calendar months, or
2) second fiscal year-in cases other than those mentioned in point 1
-provided that a statement of the use of the exemption is made to the competent Governor of the tax office; that statement shall be made in writing by the 20th day of the first month of the fiscal year covered by the exemption.
12. The travelers benefiting from the exemption referred to in the paragraph. 11, shall be obliged to make the testimony referred to in art. 27 ust. 1, and to the payment of the tax due for the year covered by that exemption in five consecutive fiscal years immediately following the year in which the exemption was granted-at the rate of 20% of the tax due shown in the statement of the year in which the tax was paid covered by the exemption; this tax is payable within the time limits laid down for the submission of a statement in respect of five consecutive fiscal years immediately following the year of exemption.
13. The provisions of the paragraph. 11 and 12 shall not apply to taxable persons:
1) created as a result of the transformation, merger or distribution of the taxpayers referred to in art. 3 para. 1, or
2) created as a result of the transformation of an entrepreneur who is a natural person performing in his own name an economic activity, companies not legal persons, or
3) created by the natural persons who contributed to the capital of the newly created entity previously carried out by itself the company or the assets of that enterprise with a value exceeding the total equivalent in the zloty amount at least 10 000 euro converted at the average euro exchange rate, published by the National Bank of Poland, from the last day of the year preceding the year of the use of the exemption, with the value of these components calculated by applying mutatis mutandis Art. 14, or
4) created by legal persons, natural persons or entities having no legal personality, contributing-the title of non-cash contributions to their capital-the assets obtained by those persons or individuals as a result of the liquidation of the taxpayer, who have benefited from the exemptions laid down in the paragraph. 11 and 12, if those persons or entities held shares (shares) of those liquidated taxpayers, or
5) who have obtained in the period preceding the year of the exercise of the exemption referred to in paragraph. 11, monthly income in the amount equivalent to the gold amount of less than 1000 euro converted at the average euro exchange rate, announced by the National Bank of Poland, from the last day of the year preceding the start year activities, or
6) who, in the period prior to the year of the use of the exemption, employed, on the basis of a contract of employment, each month less than 5 persons on a full-time basis.
14. The subatters referred to in paragraph. 11, they shall lose their right to exemption if:
(1) they were either put into liquidation or were declared bankrupt during the period of use of the exemption, or in the following five tax years; or
2) in any of the months of the year of the use of the exemption or in one of the next five tax years will reduce the average monthly employment on the basis of a contract of employment, by more than 10%, in relation to the highest average monthly employment in the year preceding the tax year, or
3) in the year of the use of the exemption or in the next five years of tax will reach the income from business activity by a semi-monthly equivalent in the amount equivalent to the gold amount of less than 1000 euros converted at the average rate euro, advertised by the National Bank of Poland, from the last day of the previous year, or
4) in the year or for the year of the use of the exemption, or in the following five years respectively, have arrears in respect of taxes constituting the income of the state budget, customs duties and social security contributions and health insurance, of which Speaking of the Act of 27 August 2004 on health care services financed from public funds (Dz. U. of 2015 items 581, as late. zm.); determining or failing to determine in another form-as a result of proceedings carried out by the competent authority-the arrears of the listed titles shall not deprive the taxpayer of the right to benefit from the exemption, if that arrears with interest on arrears shall be settled within 14 days from the date of service of the final decision.
15. The average monthly employment referred to in paragraph 1. 13 point 6 and paragraph. 14 point 2 shall be calculated on a full-time basis, leaving the number after the decimal point; in the case where the average monthly employment is less than one, the number one shall be taken.
16. The travelers who have lost the right to release:
1) in the fiscal year in which they benefit from this exemption-are required to deposit the due advance by the 20th day of the month following the month in which they lost the right to release, unless before the expiry of that period they filed a statement and have paid the tax on the rules laid down in art. 27 ust. 1. in those cases, no interest shall be charged on arrears on arrears in respect of the months of the year in which the taxable persons have benefited from the exemption;
2) in the first three months of the year immediately following the year in which they used the exemption-they are obliged to testify about the amount of the income achieved (loss suffered) and the payment of the tax on the rules laid down in Art. 27 ust. 1; in this case, interest shall not be calculated on arrears on arrears in respect of the months of the year in which the taxable persons have benefited from the exemption;
(3) during the period from the end of the period laid down for the submission of a statement for the tax year in which the exemption was made, until the end of the fifth fiscal year following that in which the exemption was made, shall be liable to the payment of the tax due, referred to in paragraph 1 12, with interest on arrears; interest shall be calculated from the day following the expiry of the time limit laid down for the submission of the statement referred to in Article 12. 27 ust. 1 in which they had a duty to file this testimony.
17. The aid referred to in paragraph 1 11 and 12, constitute de minimis aid granted to the extent and under the conditions laid down in the directly applicable Community provisions on aid under the de minimis rule.
Article 25a. [ Connection of companies] 1. In the case of income referred to in art. 10 para. 2. 2, the receiving company shall be obliged, without notice, by the 7th day of the month following the month in which the income was incurred, to pay for the account of the tax office the tax referred to in Art. 22 par. 1.
2. Paragraph Recipe 1 shall apply mutatis mutandis to the entities listed in Annex No. 3 to the Act.
Article 26. [ Payers] 1. Legal persons, organisational units without legal personality, and natural persons who are entrepreneurs who make payments of receivables from the titles listed in Art. 21 (1) 1 and Art. 22 par. 1, shall be charged as payers, subject to paragraph. 2, 2b and 2d, on the date of payment of the flat-rate income tax on those withdrawals, taking into account the deductions provided for in Article 3 (2) (b) and (2) (a 22 par. 1a-1e. The application of the tax rate resulting from the relevant double taxation convention or the non-collection of tax pursuant to such a contract is possible provided that the taxable person's place of establishment is documented for tax purposes obtained from the taxable person certificate of residence.
1a. The lump-sum income tax referred to in paragraph 1. 1, it shall not be collected if the taxable persons, listed in Article 17 para. 1, benefiting from the exemption for the purpose of income for statutory purposes or other purposes set out in that provision, deposit the payer at the latest on the date of payment of the claim, that it will allocate income from dividends and from other income from the shares in the profits of legal persons-for the purposes mentioned in that provision.
1b. If the revenues referred to in Article 21 (1) 1 point 3, are obtained from foreign principals, foreign companies of maritime shipping are obliged before the departure of the vessel from the Polish port to pay for the account of the tax office, with the assistance of which the competent according to the premises The Offshore Agency of the Treasury Office performs its tasks, due tax calculated from the revenue from the export of cargo and passengers accepted for carriage in the Polish port. Proof of payment of the foreign tax by the maritime commercial shipping company shall be provided to the competent local Maritime Agency. If, however, prior to the departure of the vessel from the Polish port it is not possible to determine the amount of revenue for the export of cargo and passengers, the foreign shipping company shall pay an advance on the tax on the expected value of the goods. income, and then within 60 days from the day of departure from the port, pay the difference between the amount of tax due and the amount of the advance paid.
1c. Legal persons and organisational units without legal personality, who make payments of claims from the titles listed in Art. 21 (1) 1 point 1 and art. 22 par. 1, in connection with the exemption from income tax on the basis of art. 21 (1) 3 and Art. 22 par. 4, apply the exemptions resulting from these provisions only subject to documentary evidence by the company referred to in Art. 21 (1) Article 3 (2) or Article 3 (2) 22 par. 4 (2), which is located in a Member State other than that of the Republic of Poland of a Member State of the European Union or in another country of the European Economic Area:
1) its place of establishment for tax purposes, obtained from it by a certificate of residence, or
2) the existence of a foreign establishment-a certificate issued by the competent authority of the tax administration of the State in which its head office or management is situated, or by the competent tax authority of the State in which this foreign establishment is located.
1d. Legal persons and organisational units without legal personality and who are entrepreneurs of natural persons who make payments of claims from the titles listed in Art. 21 (1) 1 in favour of the taxable persons referred to in Article 3 para. 2, operating through a foreign establishment situated in the territory of the Republic of Poland, do not collect a flat-rate tax on the payments made provided the place of residence of the taxpayer is documented, as referred to in art. 3 para. 2, conducting the activity through the foreign establishment situated in the territory of the Republic of Poland, obtained from it by a certificate of residence, and obtaining a written declaration that these receivables are related to the activities of this establishment; provision paragraph 3d shall apply accordingly.
1e. The statement referred to in paragraph 1. 1d, should contain the data identifying the taxpayer conducting the activity through the foreign establishment located on the territory of the Republic of Poland, and in particular the full name, address and tax identification number of the taxpayer and the address the foreign establishment of the taxpayer.
1f. [ 97] In the case of dues referred to in Article 21 (1) 1 point 1 and art. 22 par. 1, paid to the company referred to in art. 21 (1) 3 points 2 and art. 22 par. Article 4 (2), or its foreign establishment, legal persons and organisational units which do not have legal personality, which make a payment of those claims, shall apply the exemptions resulting from the Article. 21 (1) 3 and Art. 22 par. 4, taking into account the mouth. 1c, subject to a written declaration from the company or its foreign establishment, that the conditions referred to in Article 3 (1) are fulfilled in respect of the claims paid. 21 (1) 3a and 3c or in art. 22 par. 4 point 4. In the case of dues referred to in Article 21 (1) In accordance with Article 1 (1), the written declaration shall indicate that the company or foreign establishment is the beneficial owner of the claims paid.
1g. [ 98] Legal persons and organisational units without legal personality and who are entrepreneurs of natural persons who make payments of claims on the titles listed in Art. 21 (1) 1 or Art. 22 par. 1 to the entities listed in Article 6 para. 1 points 10a and 11a and art. 17 para. Point 58 shall apply the exemptions resulting from these provisions only on condition that:
1) document by the entity referred to in art. 6 para. 1 points 10a and 11a and art. 17 para. 1 point 58, its place of establishment for tax purposes, obtained from that entity with a certificate of residence, and
2) the submission by the entity referred to in art. 6 para. 1 points 10a and 11a and art. 17 para. 1 point 58, written declaration that it is the actual owner paid by the payer of the receivables and fulfils the conditions referred to in those provisions.
1h. [ 99] Assessment of the conditions laid down in the paragraph 1g shall be made regardless of the condition of the existence of the legal basis for the exchange of tax information between the Republic of Poland and the country belonging to the European Economic Area, in which the measurement mentioned in art. 6 para. 1 points 10a and 11a and art. 17 para. 1 point 58 shall be established.
1i. If the place of residence of the taxpayer for tax purposes has been documented by a certificate of residence not containing the period of validity, the tax payer shall take this certificate into account for a further period of twelve months from the date of the tax releases.
1j. If, within a period of 12 months from the date of issue of the certificate referred to in paragraph 1. 1i, the place of residence of the taxpayer for tax purposes has changed, the taxpayer is obliged to immediately document the place of establishment for tax purposes with a new certificate of residence. The provisions of the paragraph 1i shall apply mutatis mutandis.
1k. If the taxpayer has failed to comply with the obligation laid down in the paragraph. 1j, the liability for the payment of the tax by the payer or the collection of the tax at a rate lower than the tax due shall be borne by the taxable person
1l. If the document held by the payer, in particular the invoice or contract, shows that the place of establishment of the taxpayer for tax purposes has changed within the period of twelve months from the date of issue of the certificate, and the taxpayer has not fulfilled the obligation, o to the point of reference. 1j, the provisions of paragraph 1. 1i and 1k shall not apply from the date on which the payer obtained this document.
2. In the case of the destination of the income for the increase of the share capital, and in the cooperative fund cooperatives, the payers referred to in para. 1, collect the tax within 14 days from the date on which the order of the registry court is entitled to enter the share capital increase, and in the absence of the requirement to register an increase in the share capital-from the date on which it was taken by the general meeting of the resolution on the increase in that capital and, in cooperatives, from the date on which the general meeting was decided on the increase in the equity fund. In this case, the taxable persons shall not have the right to make the declaration referred to in paragraph 1. 1a.
2a. Where the payment of receivables from the title referred to in Article 21 (1) 1 or in Art. 22 par. 1 shall be made in favour of taxable persons who are entitled to the securities recorded in the aggregate accounts whose identity has not been disclosed in accordance with the law referred to in the law referred to in the Act referred to in Article 1. Paragraph 4a, point 15, the tax referred to in paragraph 1. 1, the payer shall charge in the amount resulting from the Art. 21 (1) 1 or Art. 22 par. 1 of the total income (revenue) provided by him to all such taxpayers through the collection account holder. In this case, the provisions of paragraph 1 1a, 1c, 1d, 1f, 1g and 3b-3d do not apply in respect of taxpayers whose identity has not been disclosed to the payer.
2b. In the case and within the limits specified in the paragraph. 2a shall be used for the collection of the tax to be collected by the entities carrying out the collective accounts through which the charge is paid. The tax shall be levied on the date on which the claim is made available to the holder of the collection account.
2c. In the case of payment of receivables from the title:
1) [ 100] interest on securities held in securities accounts or in collective accounts payable to the taxable persons referred to in Article 3 para. 2,
2) dividends and income listed in art. 10 para. 1 points (1), (3) and (5) obtained from securities recorded in the securities accounts or in the aggregate accounts
-the obligation referred to in paragraph 1. 1, shall be applicable to the securities account holders or to the collective accounts where the payment of the claim is effected through those entities.
2d. The payers referred to in paragraph 1. 2c, collect the flat-rate income tax on the day of transfer of the claims at the disposal of the account holder of the securities or the holder of the collection account. The application of the tax rate resulting from the relevant double taxation convention or the non-collection of tax pursuant to such a contract is possible provided that the taxable person's place of establishment is documented for tax purposes obtained from the taxable person certificate of residence. The provisions of the paragraph 1c-1l shall apply mutatis mutandis.
3. The payers referred to in paragraph. 1, they shall transfer the amounts of tax by the 7th day of the month following the month in which, according to the paragraph, 1, 2-2b and 2d have been paid tax, to the account of the tax office, by which the head of the tax office competent according to the registered office of the taxpayer shall perform his duties, and in the case of the taxable persons referred to in art. 3 para. 2 and taxable persons who are persons entitled to the securities held in the summary accounts whose identity has not been disclosed to the payer in accordance with the procedure laid down in the Act referred to in Article 4a pt. 15, for the account of the tax office, by which the chief of the tax office competent in matters of taxation of foreign persons performs its tasks. The payers are obliged to send to the taxpayers referred to in:
1. 3 para. 1-information on the amount of tax collected,
2. Article 3 para. 2, as well as to the treasury, information on the payments made and the tax collected
-drawn up according to the prescribed formula.
The obligation to send this information to taxable persons and to the treasury shall not arise in the case of and within the limits set out in paragraph 1. The first sentence of 2a.
3a. Payers are obliged to send the information referred to in paragraph 1. Article 3 (1), within the time limit for the transfer of the amount of tax collected, and the information referred to in paragraph 3 (1), 3 point 2, by the end of the third month of the year following the tax year in which the payments referred to in paragraph 1 have been made. 1, also where the payer in the fiscal year has drawn up and transferred information in accordance with the procedure provided for in paragraph 1. 3b.
3aa. [ 101] In the information referred to in paragraph 1. The revenue (revenue) referred to in Article 3 (2) shall not be indicated. 44c ust. 1 point 4 of the Personal Income Tax Act, for which the information referred to in Article 1 is drawn up. 44d ust. 3 of the Act on Income Tax on Natural Persons.
3b. At the written request of the taxable person referred to in Article 3 para. 2, the payer, within 14 days from the date of filing of the application, shall be obliged to draw up and send to the taxpayer and to the treasury office, by means of which the chief competent in matters of taxation of foreign persons performs his tasks, the information referred to in paragraph 1. 3 point 2.
3c. In the event of a payer's cessation of activities before the expiry of the period referred to in paragraph. 3a, the payer shall communicate the information referred to in paragraph 1. 3 point 2, by the date until the date of cessation of activity.
3d. The information referred to in paragraph. Article 3 (2), draw up and report on entities that make a payment of the duties of the titles listed in Article 3 (2), and 21 (1) 1 and Art. 22 par. 1, where on the basis of a double taxation convention or a law are not required to collect the tax. The provisions of the paragraph 3b and 3c shall apply mutatis mutandis.
4. The subatters referred to in paragraph. 1a, are required, without notice, to pay the lump sum tax payable to the account of the tax office referred to in the paragraph. 3, if the income from dividends and other income from the shares in the profits of the legal persons from which the payer did not take tax in connection with the statement referred to in the paragraph 1a, have been disbursed for purposes other than those referred to in Article 4. 17 para. 1.
5. The tax referred to in paragraph. 4, shall be paid up to the 20th day of the month following the month in which the expenditure was made.
6. In the case of income referred to in art. 10 para. 1 points 6 and 8, the acquiring company, newly bound or resulting from the transformation shall be required as a payer, by the 7th day of the month following the month in which the income was incurred, pay the tax referred to in art. 22 par. 1, for the account of the tax office, by which the head of the tax office competent according to the registered office of the taxpayer performs his tasks, and in the case of the taxpayers mentioned in art. 3 para. 2 and taxable persons who are persons entitled to the securities held in the summary accounts whose identity has not been disclosed to the payer in accordance with the procedure laid down in the Act referred to in Article 4a pt. 15, for the account of the tax office, by which the chief of the tax office competent in matters of taxation of foreign persons performs its tasks. The taxable person shall be obliged before that date to transfer the amount of that tax to the payer. The payer's payment shall be sent to the taxable person at the time of the payment of the tax, drawn up in accordance with the prescribed formula. The obligation to send the paid-in information shall not arise in the case and within the limits set out in the paragraph. The first sentence of 2a.
7. The payment referred to in paragraph 1, 1c, 1d and 2c shall mean the execution of an undertaking in any form, including by payment, deduction or capitalisation of interest.
(8) Information on the payments made and the tax collected referred to in paragraph 1. 3 points 2 and paragraph 3 3b-3d, shall be sent to the treasury official by means of electronic means of communication in accordance with the provisions of the Tax Ordinance.
Art. 26a. [ Deadline Overrides] 1. By the end of the first month of the year following the tax year in which the obligation to pay the tax, the payers referred to in art was created. 26, and the taxpayers referred to in art. 22 par. 4b, art. 25a and art. 26 par. 1b and 4, they are obliged to send to the tax office, with the assistance of which the Head of the Tax Office competent according to the premises of the taxpayer performs his tasks, and in the case of the taxpayers mentioned in the Art. 3 para. 2, to the tax office, with the assistance of which the chief of the tax office competent in matters of taxation of foreign persons performs their tasks, annual declarations made according to the established formula.
2. The annual declarations made by the payers referred to in art. 26 par. 2b, they are cumulative and do not indicate the taxable persons referred to in Article 4 (2). 26 par. The first sentence of 2a.
Article 27. [ Statements of Tax] 1. The Podatnica, with the exception of tax-exempt on the basis of art. 6 para. 1, art. 17 para. 1 point 4a lit. a and the provisions of the Act mentioned in art. 40 par. For the purposes of paragraph 2, point 8 shall be subject to paragraph 8. 2a, to submit to the tax offices a statement, according to the established formula with the amount of income (losses) achieved in the fiscal year-by the end of the third month of the following year and by that date to pay the tax due or the difference between the tax due in the income shown in the statement and the sum of the advances due for the period from the beginning of the year.
1a. (repealed)
1b. (repealed)
1c. The testimony referred to in paragraph. 1, consists of means of electronic communication in accordance with the provisions of the Tax Ordynation.
2. The travelers required to prepare the financial statements shall report to the tax office the report together with the opinion and report of the entity authorized to audit the financial statements, within 10 days from the date of approval of the annual report financial statements and companies, including a copy of the resolutions of the Congregation approving the financial statements. The obligation to submit an opinion and a report shall not apply to taxable persons whose financial statements, on the basis of separate provisions, are exempt from the obligation to examine.
2a. Podatnica, referred to in art. 3 para. 1, achieving income from activities carried out by foreign controlled companies, under the rules laid down in Art. 24a, they are obliged to submit to the tax offices separate statements, according to the established formula, about the amount of income from the foreign controlled company achieved in the tax year referred to in art. 24a (b) 6, by the end of the ninth month of the following tax year and within this time limit, pay the tax due. If the taxpayer reaches income from more than one foreign controlled company, he shall submit separate statements on the income of each of those companies.
3. The taxpayer, to whom the competent tax authority, on the basis of the provisions of the Tax Ordinance, has issued a decision on the recognition of the correctness of the choice and application of the method for determining the transaction price between related parties, shall attach to the testimony of the report on the implementation of a recognised method for determining the transaction price.
4. The Minister responsible for public finance shall determine, by means of a regulation, the model of the report referred to in paragraph 1. 3, in order to improve the verification of the application of the method set out in the Decision on the recognition of the correctness of the selection and application of the method for determining the transaction price between related parties, taking into account, in particular, data identifying the entities the related sales volume obtained by using a recognised method for determining the transaction price, the prices charged in transactions with related parties and the period of application of the method.
5. [ 102] Taxpayers obliged to prepare tax documentation if their income or expenses, within the meaning of the accounting regulations, exceeded the equivalent of EUR 10 000 000 in the fiscal year, they attach to the tax return for the tax year a simplified report on transactions with related parties or other events occurring between related parties, or in respect of which the payment of the claim is made directly or indirectly to the entity having the place of residence, the seat or the administrative board in the territory or in a country which is harmful tax competition.
6. [ 103] National entities referred to in Article 11 (1) 1 point 1 and paragraph. 4, which:
1) meet the criteria of the parent entity and do not meet the criteria of the subsidiary, within the meaning of the provisions of the Accounting Act,
2) are the entity consolidating the financial statements within the meaning of the accounting regulations,
3) have outside the territory of the Republic of Poland a foreign establishment or one or more subsidiaries within the meaning of the provisions of the Accounting Act,
4) whose consolidated revenues within the meaning of the accounting regulations, on the territory of the Republic of Poland and outside of its territory, exceeded in the previous fiscal year the equivalent of 750 000 000 euro
-shall report to the tax office a statement of the amount of income and tax paid and the places of business, subsidiaries and foreign establishments belonging to the capital group, in the fiscal year, within 12 months of the date of termination of the tax year of the national entity for which the report is submitted.
7. Expressions in euro of the size referred to in paragraph 1 shall be expressed in euro. 5 and 6, shall be converted into the Polish currency at the average rate announced by the National Bank of Poland, in force on the last working day of the fiscal year preceding the tax year, for which the report referred to in paragraph is submitted. 5 and 6.
8. [ 104] The Minister responsible for public finance shall determine, by means of a regulation, a model of the simplified report referred to in paragraph 1. 5, taking into account information concerning related entities, the type of links with these entities, the nature and object of the transaction or other events occurring between related parties, or in relation to which the payment of the receivables is made directly or indirectly to a person resident, established in or in the territory of a country which is harmful to a tax competition, and to facilitate the correct preparation of the taxable person's taxable persons. reports.
9. The Minister responsible for public finance shall determine, by means of a regulation, the model of the report referred to in paragraph 1. 6, done in order to:
1) analysis of the risk of underselling of income to taxation in the area of transactional prices,
2. exchange of information with the competent authorities of foreign countries,
3) to facilitate the preparation of the correct report
-taking into account the content of the findings in the OECD model report on transactional pricing documentation.
Article 27a. [ Form of submission of testimony and information] The testimony referred to in art. 27 ust. 1, and the information referred to in art. 26 par. 3 points 2 and paragraph 3 3b-3d, may be submitted in the form of a written document, if the entities required to draw them up are exempt on the basis of art. 45ba par. 2 of the Act of 26 July 1991. on income tax on natural persons from the obligation to submit by means of electronic means of communication of declarations, information and annual tax calculations.
Article 28. [ Attachment to Declaration and testimonies] 1. The holders of establishments (branches) located in the territory of a local self-government entity other than the competent authority for their registered office shall be obliged to submit to the tax office at the time of payment of the monthly or quarterly advance payments and attach to the a statement of income (losses) of information, drawn up in accordance with separate regulations, in order to determine the income for the share of local government units in the proceeds of corporate income tax.
2. Paragraph Recipe 1 shall apply mutatis mutandis to the taxation of the capital group, represented by the company referred to in Art. 1a (a) 3 point 4.
Article 28a. [ Delegation] 1. The Minister responsible for public finance shall determine, by means of a regulation, the following formulae:
1) the declarations and information referred to in art. 26 par. 3 and 6 and in art. 26a,
2) the testimony referred to in art. 27 ust. 1,
3) the statements referred to in art. 26 par. 1a,
4) the information referred to in art. 18 (1) 1f point 1
-together with explanations as to how they are to be completed, the time limit and place of submission and the necessary instructions, with a view to enabling the identification of the tax office to which the form is addressed and the taxable person or payer, as appropriate, and a valid calculation of the tax and advance payment by the taxable person or the payer.
2. The Minister responsible for public finance shall determine, by means of a regulation, the model of the tax return referred to in art. 27 ust. 2a, together with explanations on how to fill it and the deadline and place of submission, with a view to enabling the identification of the taxpayer, the foreign controlled company and the tax office to which the testimony is directed, and the correct calculation of the tax by the taxpayer.
Chapter 7
Amendments to the provisions in force
Article 29. (bypassed) Article 30. (bypassed) Article 31. (bypassed)
Article 32. (bypassed) Article 33. (bypassed) Article 34. (bypassed) Article 35. (bypassed) Article 36. (bypassed)
Chapter 8
Transitional and final provisions
Article 38a. [ Deduction of tax liability] 1. In the years 2007-2009 the banks are entitled to a reduction of the tax liability (amount of tax) by an amount equal to:
1) for 2007. -20%,
2) for 2008. -40%,
3) for 2009. -40%
-an amount of 8% of the total value created and not set up on 31 December 2002. to the cost of obtaining revenues, provisions for the payment of loans for loans classified by banks to categories lost and doubtful and receivables granted by the bank after 1 January 1997 the guarantee (guarantees) of the repayment of loans eligible for lost and doubtful categories; the reduction does not apply to those provisions which are either disbanded or reduced or credited to the costs of obtaining revenues in 2003.
2. A solution of part or all of the reserves which formed the basis of the reduction of the tax liability (amount of tax) referred to in the paragraph. 1 for which the special-purpose provisions have been established shall result in the obligation to increase the tax liability (amount of tax) by 8% of the total amount of the special-purpose reserve. The increase in the liability (tax amount) occurs in the year of the settlement of the special-purpose reserve, but not earlier than at the time of deduction of the tax liability (amount of tax) in accordance with the paragraph. 1. If the increase in the tax liability (tax amount) resulting from the settlement of the special-purpose reserve exceeds the value of the reduced tax liability (amount of tax) in the year specified in the paragraph. 1 point 1, this value shall be taken into account in the following years.
3. The total amount of the reduction of the tax liability of the banks (amount of tax) referred to in the paragraph. 1, may not be higher than the total amount of cash transferred to the fund of the Union Guarantee Fund for the minimum reserves in the years 2004 to 2006 referred to in Article 4 of the Financial Regulation. 39 (1) 5 of the Act of 29 August 1997. o National Bank Polski (Dz. U. of 2005 items 2, with late. zm.).
Article 38b. [ Copies of updates] 1. Banks, which on the basis of art. 45 par. 1a and 1b of the Act of 29 September 1994. on accounting, financial statements shall be drawn up in accordance with International Accounting Standards as referred to in Article 3. 2. Article 3 (3) of that law may include in the cost of obtaining revenue, write-offs of loans (loans) and guarantees (guarantees) for the repayment of loans, corresponding to the equivalent of the provisions for the risk of business risks, banks, in the amount and on the basis of the rules laid down in Article 16 ust. (1) paragraph 26, paragraph 1 2a (2), (b) 2b-2d, para. 3, 3c, 3e and 3f.
2. The updates referred to in paragraph 1 shall be added to the rewriting of the updates referred to in paragraph 1, the provisions of art. 12 (1) 1 point 4 and point 6 (b) (b) 1a and paragraph. 4 point 15 (b) a-c, art. 15 para. 1h para. 2, art. 16 ust. 1 point 25 (b) b-c and para. 2 and Article 38a ust. 2 shall apply mutatis mutandis.
3. The Banks referred to in paragraph. 1, may apply the provisions of art. 16 ust. 1 point 25 (b) b-c and point 26, mouth. 2, para. 2a (2), (b) 2b-2d, para. 3, 3c, 3e and 3f to write-off write-off of loans and guarantees (guarantees) for the repayment of loans and loans relating to the risk provisions related to the activities of banks created in accordance with the accounting rules in the in effect until 31 December 2004, and not for the cost of obtaining revenue.
4. The provisions of the paragraph. 2 shall apply to the write-off referred to in paragraph 1. 3.
Article 38c. [ Reserves for the incurred undocumented credit risk] 1. Banks, which on the basis of art. 45 par. 1a and 1b of the Act of 29 September 1994. on accounting, financial statements shall be drawn up in accordance with International Accounting Standards as referred to in Article 3. 2. 3 of that law may count towards the cost of obtaining revenues, under the rules laid down in art. 15 para. 1. point 1, reserve for the incurred undocumented credit risk up to the amount of the general risk reserve that would have been created in accordance with Article 3 (1) (b). 130 of the law referred to in art. 12 (1) 1 point 6 (a) a.
2. In the banks referred to in paragraph. 1, shall not be included in the revenue of the excess amount of the dissolved or reduced risk reserve over the amount created in accordance with the International Accounting Standards referred to in art. 2. 3 of the law referred to in paragraph 1 1, reserves for the incurred undocumented credit risk.
3. Rules of Art. 12 (1) 1 point 6 (a) and shall apply mutatis mutandis to the provision for the incurred undocumented credit risk created in accordance with the International Accounting Standards referred to in Article 3 (1) of the Financial Regulation. 2. 3 of the law referred to in paragraph 1 1.
Article 39. [ Repealed provisions] 1. Tracy power:
1) the Act of 31 January 1989. o corporate income tax (Dz. U. of 1991. items 216, 350 and 444);
2. Article 12 (1) 4 of the Act of 28 December 1989. to amend certain laws governing the taxation rules (Dz. U. Entry 443).
2. The provisions of the Act mentioned in the paragraph. Article 1 (1) shall apply to the taxation of the revenue which has been achieved before 1 January 1992.
3. The periodic exemptions from income tax, to which the taxpayers have acquired the powers before 1 January 1992, shall remain in force until their expiry.
4. Podatnica, who:
1) in 1991. They incurred the expenditure referred to in Article 16 ust. 1 point 1 of the Act referred to in paragraph 1. 1 point 1,
2. have been used until the end of 1991. from deductions from income on the basis of art. 12 (1) 4 of the Act referred to in paragraph 4 1 point 2,
they retain the right to deductions incurred during that period of expenditure until their exhaustion, taking into account the provisions of Article 4 (1) of the Regulation. 16 ust. 3 and 4 of the Act referred to in paragraph 1. 1 point 1.
Article 40. [ Distinct provisions] 1. The following shall be repealed, subject to paragraph 1. 2, the provisions of the special provisions conferring relief and exemption from corporation tax and shall be abolishable by virtue of those provisions of relief and exemption.
2. Paragraph Recipe 1 shall not apply to reductions and exemptions from income tax due under the laws of law:
1) (repealed)
2) (repealed)
3) of 20 January 1990. of changes in the organisation and activity of the cooperative (Dz. U. Entry 36, z późn. zm.);
4) (repealed)
5) of 14 June 1991 about companies with foreign participation (Dz. U. 1997 r. items 143, of 1998 items 1063 and 1999 items 484 and 1178) ;
6) (repealed)
7) (repealed)
8) of the Act of 13 December 2013. about family horticultural gardens (Dz. U. of 2014 items 40).
Article 42. [ Entry into force] The Act shall enter into force on the day of the announcement, with effect from 1 January 1992, except for Articles. 30 and 33, which come into force on the day of the announcement.
Article 42.
1) This Act shall apply to the implementation of the following Directives of the European Communities as regards its implementation:
1. Council Directive 90 /434/EEC of 23 July 1990 (OJ 1990 L, p. on the common system of taxation applicable in the case of mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (Dz. Urz. EU L 225 of 20.08.1990, p.1; Polish special edition Polish edition 09, t. 1 str. 142);
2. Council Directive 90 /435/EEC of 23 July 1990 (1). on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (Dz. Urz. EU L 225 of 20.08.1990, p. 6; Polish edition of special chapters 09, t. 1 str. 147);
(3) Council Directive 2003 /49/EC of 3 June 2003 (3). on a common system of taxation applicable to interest and royalty payments between related companies of different Member States (Dz. Urz. EU L 157 of 26.06.2003, p. 49; Polish edition of special chapters. 09, t. 1, str. 380);
4) Council Directive 2003 /123/EC of 22 December 2003. amending Directive 90 /435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (Dz. Urz. EU L 7, 13.01.2004, p. 41; Polish edition of special chapters 09, t. 2, p. 3);
(5) Council Directive 2004 /66/EC of 26 April 2004 (5). adapting Directives 1 9 9 9/4 5/EC, 2002 /83/EC, 2003 /37/EC and 2003 /59/EC of the European Parliament and of the Council and Directives 77/3 8 8/EEC, 91 /414/EEC, 96 /26/EEC, 2003 /48/EC and 2003 /49/EC of the Council as regards the free movement of goods, freedom to provide services, agriculture, transport policy, taxation, following the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (Dz. Urz. EU L 168 of 01.05.2004, p. 35);
(6) Council Directive 2004 /76/EC of 29 April 2004. amending Directive 2003 /49/EC as regards the possibility for certain Member States to apply transitional periods for the application of the common system of taxation applicable to interest and royalty payments between related companies of different Member States (Dz. Urz. EU L 195 of 02.06.2004, p. 33; Polish edition of special dismay. 09, t. 2, p. 23);
(7) Council Directive 2005 /19/EC of 17 February 2005. amending Council Directive 90 /434/EEC on the common system of taxation applicable in the case of mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (Dz. Urz. EU L 058 of 04.03.2005, p. 19);
(8) Council Directive 2006 /98/EC of 20 November 2006. adapting certain directives in the field of taxation, by reason of the accession of Bulgaria and Romania (Dz. Urz. EU L 363, 20.12.2006, p. 129);
8a) of Council Directive 2011 /96/EU of 30 November 2011. on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (Dz. Urz. EU L 345, 29.12.2011, p. 8, z Late. zm.);
9) Council Directive 2013 /13/EU of 13 May 2013. adapting certain directives in the field of taxation in connection with the accession of the Republic of Croatia (Dz. Urz. EU L 141 of 28.05.2013, str. 30).
Annex 1. [ LIST OF ANNUAL AMORTISATION RATES]Annexes to the Act of 15 February 1992.
Annex No 1
LIST OF ANNUAL DEPRECIATION RATES
| Item |
Rate% |
Symbol KWT (group or subgroup, or type) |
Fixed assets name |
Association with KRWT |
| 1 |
2 |
3 |
4 |
5 |
| 01 |
1.5 |
11 |
Dwellings |
15, 16 |
|
|
|
122 |
Dwellings |
|
|
|
2.5 |
10 |
Non-residential buildings |
10, 11, 12 13, 14, 15 17, 18, 19 |
|
|
|
110 |
Of a kind of 110 care and educational facilities, social care homes without medical care |
154 159 |
|
|
|
121 |
Non-commercial premises |
|
|
|
4.5 |
102 |
Underground garages and covered parking lots and air traffic control buildings (towers) |
227 293 |
|
|
|
104 |
Reservoirs, silos and underground warehouses, reservoirs and underground chambers (excluding storage and ground buildings) |
200 |
| 202 |
||||
| 203 |
||||
| 205 |
||||
| 209 |
||||
| 220 |
||||
| 221 |
||||
| 222 |
||||
|
|
10 |
103 |
Freight kiosks with a cubature of less than 500 m 3 -permanently associated with land |
125 |
|
|
|
109 |
Camping cottages, surrosters |
169 |
|
|
|
|
-permanently associated with land |
198 |
|
|
|
010 |
Wickling plantations |
001 |
| 02 |
2.5 |
224 |
Water structures, except in the case of melioration, fixed docks in proven, shafts and grobla |
250 |
| 251 |
||||
| 253 |
||||
| 254 |
||||
| 255 |
||||
| 259 |
||||
| 293 |
||||
| 297 |
||||
|
|
|
21 |
Structures classified as structures for the treatment of waters, except for well-drilled wells |
256 |
|
|
|
290 |
Sports and recreation structures (excluding gardens and public parks, skwerves, botanical and zoological gardens) |
28 |
|
|
|
291 |
Fire towers |
291 |
|
|
|
225 |
Basic Meliorations |
01 |
|
|
|
226 |
Specific Meliorations |
01 |
|
|
4.5 |
2 |
Civil engineering structures (excluding gardens and public parks, skwerves, botanical gardens and zoos) |
2 |
|
|
10 |
211 |
Intracellular Technological Network Wiring |
651 |
|
|
|
221 |
Safety devices for train movements |
680 |
|
|
14 |
202 |
Of type 202 extractive towers |
507 |
|
|
20 |
200 |
Of a kind of 200 drilling towers, winds |
510 |
| 03 |
7 |
3 |
Boilers and power machines |
3 |
|
|
14 |
323 |
Combustion engines for light fuel |
323 |
|
|
|
324 |
Combustion engines for heavy fuel |
324 |
|
|
|
325 |
Combustion engines for gaseous fuels |
325 |
|
|
|
326 |
Air engines |
326 |
|
|
|
343 |
Of the type 343 portable electric power units with combustion engines for light fuel |
343 |
|
|
|
344 |
Power assemblies with combustion engines for heavy fuel |
344 |
|
|
|
349 |
Nuclear reactors |
349 |
| 04 |
7 |
431 |
431-0 filters (presses) of mudding machines 431-4 Mechanical ceils |
431 |
|
|
|
450 |
Furnaces for processing of raw materials (except for 450-50 furnaces for processing of multichamber raw material) |
450 |
|
|
|
451 |
Fuel-processing furnaces (excluding 451-0 coke ovens) |
451 |
|
|
|
454 |
Tunnel kilns |
454 |
|
|
|
475 |
Drum cameras |
475 |
|
|
|
477 |
Chamber dryers: 477-0 to 4 and 477-6 to 8 |
477 |
|
|
10 |
4 |
Machines, apparatus and apparatus for general use |
4 |
|
|
14 |
41 |
Machine tools for metals |
40, 41 |
|
|
|
44 |
Machines and apparatus for the transfusion and compression of liquids and gases |
44 |
|
|
|
46 |
Apparatus for the exchange of heat (except for the type 465 and 469-0) |
46 |
|
|
|
47 |
Machinery, apparatus and apparatus for operations and material processes (except for the type 474, 475, 477-0 to 4 and 6-8 and 479-0) |
47 |
|
|
18 |
449 |
Of the type 449-90 distribution equipment for gasoline and electric oils and flow-meters for liquids and liquid fuels |
449 |
|
|
|
465 |
Of the type 465 circulating fluid exchangers in the production of soda |
465 |
|
|
|
469 |
469-0 drains coolers and gas-gas-samples |
469 |
|
|
|
474 |
Nitride and denitrification columns |
474 |
|
|
|
479 |
479-0 Hydraulic gas distribution system |
479 |
|
|
|
481 |
Apparatus and apparatus for the surface treatment of metals by chemical and electrogalvanic methods |
481 |
|
|
|
482 |
Apparatus and apparatus for surface treatment of metals by means of heat |
482 |
|
|
|
484 |
484-0 arc welding and arc welding equipment for the protection of gases and for plasma arc welding and evapation |
484 |
|
|
|
|
Of the type 484-1 portable high pressure acetylene gas generators, |
|
|
|
|
|
484-3 resistance welders and lumbers |
|
|
|
|
|
Of the type 484-6 for spraying and for the spraying of plastics |
|
|
|
|
490 |
Machines and devices for the preparation of machine data media and analytical machines |
490 |
|
|
|
492 |
Self-adjusting devices for automatic control and control of processes |
492 |
|
|
|
493 |
Of the kind 493 industrial robots |
493 |
|
|
20 |
434 |
434-01 elephant closure machines Of the type 434-02, for the closure of cans |
434 |
|
|
|
465 |
Tubular interchangers classified as sulphuric acid coolers |
465 |
|
|
30 |
491 |
Computer teams |
491 |
| 05 |
7 |
506 |
506-1 and 506-2 apparatus for air rectification |
506 |
|
|
|
507 |
507-2 and 507-3 crystallysts |
507 |
|
|
|
|
507-4 chamber potne |
|
|
|
|
548 |
548-0 machines, equipment and apparatus for the production of zecer material |
548 |
|
|
|
583 |
583-0 excavators and covings in coal explorers |
583 |
|
|
|
|
583-1 excavators in coal industry sands |
|
|
|
10 |
512 |
Machines and equipment for the operation of drills |
512 |
|
|
|
513 |
Machinery and equipment for mechanical reprocessing of ores and coal |
513 |
|
|
|
514 |
514-0 agglomeration machines and equipment |
514 |
|
|
|
|
514-1 blast furnace machines and equipment |
|
|
|
|
|
514-2 steel steel machinery and equipment |
|
|
|
|
|
Of the type 514-3 to 6 steel shears for hot cutting, steel-rolling stock, rolling stock |
|
|
|
|
|
514-9 other metallurgical machinery, appliances and apparatus |
|
|
|
|
520 |
Of the type 520 machinery and equipment of the quarry industry: |
520 |
|
|
|
|
520-0 and 520-1 frame and disc trac |
|
|
|
|
|
520-2 zircoats |
|
|
|
|
|
520-3 Grinders |
|
|
|
|
|
520-4 lathes and drills for stone |
|
|
|
|
|
520-5 Combatants for preparatory works |
|
|
|
|
523 |
Machinery and equipment of the cement industry |
523 |
|
|
|
525 |
525-31 autoclaves |
525 |
|
|
|
529 |
Of the type 529 machinery and equipment for the manufacture of construction materials: |
529 |
|
|
|
|
529-81 for the manufacture of lacquers |
|
|
|
|
|
529-82 for the manufacture of artificial stone |
|
|
|
|
56 |
Machinery, equipment and apparatus of agricultural industries |
56 |
|
|
|
582 |
Of the type 582-1 containers for steel bitumen of more than 20 000 l capacity and of the type 582-2 snow-jets with an engine power of more than 120 hp |
582 |
|
|
14 |
50 |
Machinery, equipment and apparatus of the chemical industry |
50 |
|
|
|
517 |
Machines and torso machines |
517 |
|
|
|
52 |
Machinery for the mineral raw materials industry |
52 |
|
|
|
53 |
Machinery for the manufacture of metal and plastic products |
53 |
|
|
|
54 |
Machines, appliances and apparatus for working and processing wood, of wood products and for machines and apparatus for paper and printing |
54 |
|
|
|
55 |
Machinery for the manufacture of textile and clothing products and for the treatment of leather and of production of textile products |
55 |
|
|
|
561 |
561-6 machinery, equipment and apparatus for the manufacture of beverages |
561 |
|
|
|
568 |
Machinery, equipment and apparatus for the bakery industry (except 568 to 40 to 48) |
568 |
|
|
|
57 |
Machinery, equipment and apparatus for food industries |
57 |
|
|
|
59 |
Machinery, agricultural machinery and tools and forestry |
59 |
|
|
18 |
505 |
505-1 fluide-like ovens |
505 |
|
|
|
51 |
Machinery, equipment and apparatus, mining, gas-casting, casting, cartographic and cartographic machinery |
51 |
|
|
|
58 |
Earthmoving, construction and road machinery |
58 |
|
|
20 |
506 |
506-3 gas-gas pipelydes |
506 |
|
|
|
510 |
Drilling machines and equipment |
510 |
|
|
|
511 |
Mechanised Enclosures |
511 |
|
|
|
518 |
Of the type 518 apparatus and apparatus for: |
518 |
|
|
|
|
518-01 Magnetic measurements |
|
|
|
|
|
518-02 geological measurements |
|
|
|
|
|
518-03 seismic and radiometric measurements |
|
|
|
|
|
518-1 electric drilling profiling, gas calibration, hole perforation perforation |
|
|
|
|
535 |
Of the type 535-0 special apparatus for the manufacture of tungsten acid and machines for reducing, vacuum and special metal melting |
535 |
|
|
|
|
Of the type 535-1 machinery for the manufacture of carbonates and emulsion pastes |
|
|
|
|
|
Of the type 535-7 semiconductor manufacturing equipment |
|
|
|
|
579 |
579-000 distributors |
579 |
|
|
|
|
579-003 hammering mills |
|
|
|
|
|
579-01 Machinery and equipment for the processing of animal waste for fodder flour and rendering fats |
|
|
|
|
|
579-09 other machinery and equipment for processing animal waste |
|
|
|
|
580 |
Earthworks and Foundation machinery |
580 |
|
|
|
581 |
Machinery for construction works |
581 |
|
|
|
582 |
582-3 Mechanical brushes and road maintenance fixtures |
582 |
|
|
25 |
501 |
501-0 Glass and porcelain apparatus for the distillation of 501-1 porcelain ball mills |
501 |
|
|
|
511 |
Mining machinery (excluding mechanised housings) |
511 |
|
|
|
524 |
Of a kind of 524 furnace and basalt slag melting furnaces |
524 |
|
|
|
571 |
571-8 autoclaves for hydrolysis 571-30 and 571-31 Steel neutralisers and neutralizers and hydrolysts of concrete or masonry |
571 |
|
|
|
581 |
581-2 vibrators 581-4 vibrom³ts and type 581-3 plaster for plaster |
581 |
| 06 |
4.5 |
600 |
Brick Ground Tanks |
600 |
|
|
|
601 |
Concrete-ground tanks (excluding with a chemical-resistant carpeting for acidified acid) |
601 |
|
|
|
623 |
623-7 load bearing systems on the headlines in the WN |
623 |
|
|
|
641 |
With a kind of 641-7 excavated lifts (without extracting at the depths of the gliders) |
641 |
|
|
|
648 |
Cableway and liners |
648 |
|
|
|
657 |
Hydraulic accumulators |
657 |
|
|
|
660 |
Vehicle scales, wagons and other built-in scales |
660 |
|
|
10 |
6 |
Technical equipment |
6 |
|
|
18 |
61 |
Of a subgroup of 61 switchgear and electric energy apparatus |
610 to 615 |
|
|
|
641 |
Cranes, winches and hoists, wheelers, excavators (except for the type 641 to 63 and of the kind 641-7 excavated liqueurs including shaft recess, rail and cable cars) |
641 |
|
|
|
662 |
662-1 portable projectors 16 mm and 35 mm |
662 |
|
|
|
681 |
Containers |
681 |
|
|
20 |
629 |
Mobile phones |
629 |
|
|
|
669 |
Cash registers and registrants (except for items included in the item) 04-computer teams) |
669 |
|
|
|
633 |
Battery of stationary electric accumulators |
633 |
|
|
|
634 |
Batteries for basic electrical accumulators |
634 |
|
|
|
662 |
662-5 Cinematic screens |
662 |
|
|
|
644 |
644-0 to 4 conveyors in mines and processing plants ores and coal |
644 |
|
|
|
664 |
Of the type 664, for technical testing |
664 |
|
|
25 |
644 |
644-0 Carded conveyors heavy and light carded conveyors |
644 |
| 07 |
7 |
70 |
Rolling stock rail rolling stock |
70 |
|
|
|
71 |
Underground railway rolling stock |
71 |
|
|
|
72 |
Tramway rolling stock |
72 |
|
|
|
73 |
Other terrestrial rolling stock |
73 |
|
|
|
77 |
Rolling stock |
77 |
|
|
14 |
700 |
700-7 drezers and trailers for dresin |
700-7 |
|
|
|
710 |
710-01 locomotives accumulator |
710 |
| to 03 |
||||
|
|
|
|
710-02 and 710-03 fire-tight locomotives |
710-02 |
|
|
|
|
and "Karlik" type |
and 710-03 |
|
|
|
|
710-10 to 14 copalers |
710-10 |
| 14 |
||||
|
|
|
770 |
770-13 container ships |
770-13 |
|
|
|
773 |
773-1010 hydrogenation |
773-1010 |
|
|
|
780 |
Aeroplanes |
780 |
|
|
|
781 |
Helicopters |
781 |
|
|
|
743 |
Special Cars |
743 |
|
|
|
745 |
Of the type 745 trolleybuses and electric motor vehicles |
745 |
|
|
|
746 |
Tractors |
746 |
|
|
|
747 |
Semitrailers |
747 |
|
|
|
748 |
Trailers |
748 |
|
|
|
|
|
750 |
|
|
|
|
|
751 |
|
|
|
|
|
752 |
|
|
|
|
|
753 |
|
|
|
|
|
754 |
|
|
|
76 |
Other non-rail rolling stock (battery, forklift and other carriages) |
76 |
|
|
18 |
745 |
Of the type 745 other electric cars |
745 |
|
|
|
783 |
Balloons |
783 |
|
|
|
788 |
Other means of air transport |
788 |
|
|
|
79 |
Other means of transport |
|
|
|
20 |
740 |
Motorcycles, trailers and motorcycles |
740 |
|
|
|
741 |
Passenger cars |
741 |
|
|
|
742 |
Lorries |
742 |
|
|
|
744 |
Buses and coaches |
744 |
|
|
|
782 |
Sailplanes |
782 |
| 08 |
10 |
805 |
Of the 805 equipment for cinemas, theatres, cultural and educational establishments and musical instruments |
805 |
|
|
|
806 |
Kiosks, booths, barracks, cottages -not permanently attached to the ground |
806 |
|
|
14 |
803 |
803-0 up to 1 office machine |
803 |
|
|
|
|
803-30 excavators for mathematical machines |
|
|
|
20 |
8 |
Tools, instruments, movables and equipment |
8 |
|
|
25 |
801 |
801-0 electronic measuring and measurement apparatus for laboratory tests |
801 |
|
|
|
802 |
802-0 cameras and equipment for hydro-and mechano-therapy |
802 |
|
|
|
804 |
Of type 804 circus equipment |
804 |
Explanatory notes:
1. For the deteriorated conditions of use of buildings and structures referred to in art. 16i ust. 2 point 1 (c) It is considered to be the use of these fixed assets under constant water, water vapour, significant vibrations, sudden changes in temperature, and other factors causing the plant's consumption to be accelerated.
2. For the poor conditions for the use of buildings and structures referred to in art. 16i ust. 2 point 1 (c) b of the Act, it is considered to use these fixed assets under the influence of destructive chemical agents, and especially when they serve the production, manufacture or storage of corrosive chemicals. This also applies to cases of strong building activity or construction of destructive chemical agents in the atmosphere, in water or in the form of vapours in the form of vapours which are the source of other objects nearby.
3. By machinery, equipment and means of transport requiring the special technical efficiency referred to in art. 16i ust. 2 item 2 of the Act, it is understood these objects, which are used in the work for three changes, even though they do not work by their being in continuous motion, used in the field conditions, under forest conditions, underground or other indicating more intensive wear.
4. By the machinery and equipment of groups 4-6 and 8 Classification of Fixed assets (KŚT), subjected to rapid technical progress referred to in art. 16i ust. 2 (3) of the Act, shall be understood machinery, equipment and apparatus in which microprocessor systems or computer systems are used, which fulfil the functions provided by the use of the most recent technology or apparatus, and the other apparatus scientific-research and experimental-production.
Annex 2 [ TABLE OF TYPES AND SIZES OF AGRICULTURAL SPECIAL DEPARTMENTS SUBJECT TO CORPORATE INCOME TAX]Annex No 2
TABLE OF TYPES AND SIZES OF SPECIAL AGRICULTURAL PRODUCTION DEPARTMENTS SUBJECT TO CORPORATE INCOME TAX
| Seq. |
Types and sizes of crops and production |
| 1 |
Crops in heated or unheated glasshouses-> 25 m 2 general area |
| 2 |
Crops in heated foils-over 50 m 2 general area |
| 3 |
Mushroom crops and mushroom mushrooms-more than 25 m 2 of arable area |
| 4 |
Poultry for fattening: chickens, geese, ducks, turkeys-more than 100 pieces |
| 5 |
Fowler poultry-more than 80 pieces: (a) shadings (in a reproduction herd) (b) meat hens (in a reproductionship) (c) geese (in a reproduction herd) (d) ducks (in a reproduction herd) (e) turkeys (in the reproduction herd) (f) hens (production of eggs for consumption) |
| 6 |
Poultry hatcheries: chickens, geese, ducks, turkeys-irrespective of the number of pieces obtained from the hatching |
| 7 |
Futeric animals: (a) foxes, jenots, norks, cowards, necks-1 female stock of the stock and above (b) nutrie-over 50 females of primary stock (c) rabbits of more than 50 females of primary stock |
| 8 |
Laboratory animals: white rats, white mice-no matter the number of pieces sold |
| 9 |
Silkworm-cocoons production 1 dm 3 and above |
| 10 |
Apiary-over 80 families |
| 11 |
Cultivation of "in vitro" plants-1 m 2 surface of shelves and above |
| 12 |
Breeding entomofagas-1 m 2 the area of host crops and above |
| 13 |
Earthworm rearing-1 m 2 the area of the breeding bed and above |
| 14 |
Breeders and rearing of other animals other than agricultural holdings: (a) cows-more than 5 pieces (b) calves-more than 10 pieces (c) bovine animals for fattening-more than 10 pieces (except for fattening) (d) fattening pigs-more than 50 pieces (e) Piglets and lips-more than 50 pieces (f) rearing and rearing of sheep-more than 10 pieces of mats (g) sheep fattening-more than 15 pieces h) Horseback horses-1 art and above (i) breeding horses-1 primary and above stock (j) fish farming of aquarium fish-> 700 dm 3 volume of aquarium, calculated according to the internal length of the edges (k) Breeding dog breeding-1 primary and above stock (l) breeders of racial cats-1 stock of primary and above flocks |
Annex 3. [ LIST OF ENTITIES TO WHICH ARTICLE 10 (6), ARTICLE 12 (11), ARTICLE 15 (8), ARTICLE 16 (9), ARTICLE 25A (2) OF THE ACT APPLIES]
Annex No 3
LIST OF ENTITIES TO WHICH ARTICLE 10 (6), ARTICLE 12 (11), ARTICLE 15 (8), ARTICLE 16 (9), ARTICLE 25A (2) OF THE ACT SHALL APPLY
| Seq. |
Member State of the European Union |
Subjective |
| 1 |
Kingdom of Belgium |
companies under Belgian law known as: "société anonyme"/"naamloze vennootschap", "société en commandite par actions"/"commanditaire vennootschap op aandelen", "société privée à responsabilité limitée"/"besloten vennootschap met"/"besloten vennootschap met"/"besloten vennootschap met"/" beperkte aansprakelijkheid "," société coopérative à responsabilité limitée "/" coöperatieve vennootschap met beperkte aansprakelijkheid "," société coopérative à responsabilité illimitée "/" coöperatieve vennootschap met onbeperkte aansprakelijkheid "," société en nom collectif "/" vennootschap onder firma "," société en commandite simple "/" gewone commanditaire vennootschap ", public undertakings which have taken one of the legal forms mentioned above, and other companies formed in accordance with Belgian law subject to Belgian tax income from legal persons |
| 2 |
Kingdom of Denmark |
companies under Danish law known as 'aktieselskab' and 'anpartsselskab' and other companies subject to tax in accordance with the Law on corporation tax, in so far as their taxable income is calculated and taxed in accordance with the tax legislation applicable to the "aktieselskaber" |
| 3 |
Kingdom of Spain |
companies under Spanish law known as: "sociedad anónima", "sociedad comanditaria por acciones", "sociedad de responsabilidad limitada", as well as bodies governed by public law which act on the basis of private law |
| 4 |
The Netherlands |
companies under Dutch law known as: "naamloze vennootschap", "besloten vennootschap met beperkte aansprakelijkheid", "open commanditaire vennootschap", "coöperatie", "onderlinge waarborgmaatschappij", " fonds voor gemene rekening ',' vereniging op coöperatieve grondslag ',' vereniging welke op onderlinge grondslag als verzekeraar of kredietinstelling optreedt ' and other companies incorporated under Dutch law subject to the Dutch tax income from legal persons |
| 5 |
Kingdom of Sweden |
companies under Swedish law known as: "aktiebolag", "bankaktiebolag", "försäkringsaktiebolag", "ekonomiska föreningar", "sparbanker" and "ömsesidiga försäkringsbolag" |
| 6 |
Republic of Malta |
companies under Maltese law known as: "Kumpaniji ta ' Responsabilita Limitata" and "Soċjetajiet en commandite li l-kapital tagħhom maqsum f'azzjonijiet" |
| 7 |
Republic of Austria |
companies under Austrian law known as: "Aktiengesellschaft", "Gesellschaft mit beschränkter Haftung" and "Erwerbs-und Wirtschaftsgenossenschaften" |
| 8 |
Republic of Cyprus |
companies under Cypriot law: "εταιρείες" as defined in the income tax legislation |
| 9 |
Czech Republic |
companies under the Czech law known as: "akciová společnost" and "společnost s ručením omezeným" |
| 10 |
Republic of Estonia |
companies under Estonian law known as: "täisühing", "usaldusühing", "osaühing", "aktsiaselts" and "tulundusühistu" |
| 11 |
Federal Republic of Germany |
companies under German law known as: "Aktiengesellschaft", "Kommanditgesellschaft auf Aktien", "Gesellschaft mit beschränkter Haftung", "Versicherungsverein auf Gegenseitigkeit", "Erwerbs-und Wirtschaftsgenossenschaft", " Betriebe gewerblicher Art von juristischen Personen des öffentlichen Rechts " and other companies formed in accordance with the provisions of German law subject to German corporate tax |
| 12 |
Republic of Finland |
companies under Finnish law known as: "osakeyhtiö"/"aktiebolag", "osuuskunta"/"andelslag", "säästöpankki"/"sparbank", and "vakuutusyhtiö"/"försäkringsbolag" |
| 13 |
The French Republic |
companies under French law known as: "société anonyme", "société en commandite par actions", "société à responsabilité limitée", "sociétés par actions simplifiées", "sociétés d' assurances mutuelles", " caisses d' épargne et de prévoyance "," sociétés civiles ", which are automatically subject to corporate income tax," coopératives "," unions de coopératives ", industrial and commercial public bodies and companies and other companies formed in accordance with the provisions of the French law subject to French tax income from legal persons |
| 14 |
The Hellenic Republic |
companies under Greek law known as: "αvώvυμη εταιρεία", "εταιρεία περιoρισμέvης ευθύvης (Ε.Π.Ε.)" |
| 15 |
Ireland |
companies incorporated or existing under Irish law, entities registered under the Industrial and Provident Societies Act, "building societies", formed in accordance with Building Societies Acts and "trustee savings banks" within the meaning of Trustee Savings Banks Act of 1989 |
| 16 |
Republic of Lithuania |
companies under Lithuanian law |
| 17 |
Republic of Latvia |
companies under Latvian law known as: "akciju sabiedrība" and "sabiedrība ar ierobežotu atbildību" |
| 18 |
The Portuguese Republic |
commercial companies or civil law companies having a commercial form, as well as other legal persons engaged in industrial or commercial activities which are constituted in accordance with Portuguese law |
| 19 |
Slovak Republic |
companies under Slovak law referred to as: "akciová spoločnosť", "spoločnosť s ručením obmedzeným", "komanditná spoločnosť" |
| 20 |
Republic of Slovenia |
companies under Slovene law known as: "delniška družba", "komanditna družba", "družba z omejeno odgovornostjo" |
| 21 |
Republic of Hungary |
companies under Hungarian law known as: "közkereseti társaság", "betéti társaság", "közös vállalat", "korlátolt felelősségű társaság", "részvénytársaság", "egyesülés", "közhasznú társaság", and "szövetkezet" |
| 22 |
The Italian Republic |
companies under Italian law known as: "società per azioni", "società in accomandita per azioni", "società a responsabilità limitata", "società cooperative", "società di mutua assicurazione", and public and private entities, which the activity is wholly or partly commercial |
| 23 |
Grand Duchy of Luxembourg |
companies under Luxembourg law referred to as: "société anonyme", "société en commandite par actions", "société à responsabilité limitée", "société coopérative", "société coopérative organisée comme une société anonyme", " association d' assurances mutuelles "," association d' épargnepension "," entreprise de nature commerciale, industrielle ou minière de l' État, des communes, des syndicats de communes, des établissements publics et des autres personnes morales de droit public ", and others companies established under the Luxembourg law subject to the Luxembourg tax on corporate income tax |
| 24 |
United Kingdom of Great Britain and Northern Ireland |
companies under the law of the United Kingdom |
| 25 |
|
companies (SE) established in accordance with Council Regulation (EC) No 2157/2001 of 8 October 2001. on the Statute for a European Company (SE) and Council Directive 2001 /86/EEC of 8 October 2001 (OJ 2001 L 83, p. supplementing the statutes of the European company with regard to the participation of employees; cooperatives (SCE) established in accordance with Council Regulation (EC) No 1435/2003 of 22 July 2003 (OJ 2003 L 31, p. on the Statute for a European Cooperative Society (SCE) and Council Directive 2003 /72/EC of 22 July 2003 (OJ 2003 L L, p. supplementing the Statute for a European Cooperative Society with regard to the involvement of employees |
| 26 |
Republic of Bulgaria |
companies under Bulgarian law, referred to as: 'cъбиpaтeлното дружество', 'командитното дружество', 'дружеството с ограничена отговорност', 'акционерното дружество', 'командитното дружество с акции', 'кооперации', 'кооперативни съюзи' and ' държавни предприятия ' created in accordance with the provisions of Bulgarian law and conducting business activities |
| 27 |
Romania |
companies in Romanian law, referred to as: "societăţi pe acţiuni", "societăţi în comandită pe acţiuni", "societăţi cu răspundere limitată" |
| 28 |
Republic of Croatia |
companies within the meaning of Croatian law known as: "dioničko društvo", "društvo s ograničenom odgovornošću", as well as other companies under Croatian law subject to Croatian income tax |
| 29 |
Republic of Poland |
companies created under Polish law, referred to as: "spółka akcyjna", "spółka z ograniczoną odpowiedzialnością" |
Annex 4. [ LIST OF ENTITIES TO WHICH ARTICLE 20 (14) AND ARTICLE 22 (6) OF THE LAW APPLY]
Annex No 4
LIST OF ENTITIES TO WHICH ARTICLE 20 (14) AND ARTICLE 22 (6) OF THE ACT APPLY
| Seq. |
Country |
Subjective |
| 1 |
Kingdom of Belgium |
companies under Belgian law known as: "société anonyme"/"naamloze vennootschap", "société en commandite par actions"/"commanditaire vennootschap op aandelen", "société privée à responsabilité limitée"/"besloten vennootschap met"/"besloten vennootschap met"/"besloten vennootschap met"/" beperkte aansprakelijkheid "," société coopérative à responsabilité limitée "/" coöperatieve vennootschap met beperkte aansprakelijkheid "," société coopérative à responsabilité illimitée "/" coöperatieve vennootschap met onbeperkte aansprakelijkheid "," société en nom collectif "/" vennootschap onder firma "," société en commandite simple "/" gewone commanditaire vennootschap ", public undertakings which have taken one of the legal forms mentioned above, and other companies formed in accordance with Belgian law subject to Belgian tax income from legal persons |
| 2 |
Kingdom of Denmark |
companies under Danish law known as 'aktieselskab' and 'anpartsselskab', and other companies subject to tax in accordance with the Law on corporation tax, in so far as their taxable income is calculated and taxed in accordance with the tax legislation applicable to the "aktieselskaber" |
| 3 |
Kingdom of Spain |
companies under Spanish law known as: "sociedad anónima", "sociedad comanditaria por acciones", "sociedad de responsabilidad limitada", as well as bodies governed by public law, which operate under private law, and other bodies governed by private law, entities established under Spanish law subject to Spanish tax on corporation tax ('Impuesto sobre Sociedades ') |
| 4 |
The Netherlands |
companies under Dutch law known as: "naamloze vennnootschap", "besloten vennootschap met beperkte aansprakelijkheid", "Open commanditaire vennootschap", "Coöperatie", "onderlinge waarborgmaatschappij", " Fonds voor gemene rekening ',' vereniging op coöperatieve grondslag 'and' vereniging welke op onderlinge grondslag als verzekeraar of kredietinstelling optreedt ', and other companies incorporated under Dutch law subject to Dutch taxation. corporate income tax |
| 5 |
Kingdom of Sweden |
companies under Swedish law known as: "aktiebolag", "försäkringsaktiebolag", "ekonomiska föreningar", "sparbanker", "ömsesidiga försäkringsbolag", "försäkringsföreningar" |
| 6 |
Republic of Malta |
companies under Maltese law known as: "Kumpaniji ta 'Responsabilita' Limitata", "Soċjetajiet en commandite li 1-kapital tagħhom maqsum fazzjonijiet" |
| 7 |
Republic of Austria |
companies under Austrian law known as: "Aktiengesellschaft", "Gesellschaft mit beschränkter Haftung", "Versicherungsvereine auf Gegenseitigkeit", "Erwerbs-und Wirtschaftsgenossenschaften", " Betriebe gewerblicher Art von Körperschaften des öffentliches Rechts ',' Sparkassen ', and other companies incorporated under Austrian law subject to Austrian corporation tax on corporation tax |
| 8 |
Republic of Cyprus |
companies under Cypriot law: "εταιρείες" defined in the Income Tax Act |
| 9 |
Czech Republic |
companies established under Czech law known as: "akciová společnost", "společnost s ručením omezeným" |
| 10 |
Republic of Estonia |
companies established under Estonian law known as: "täisühing", "usaldusühing", "osaühing", "aktsiaselts", "tulundusühistu" |
| 11 |
Federal Republic of Germany |
companies under German law, known as: "Aktiengesellschaft", "Kommanditgesellschaft auf Aktien", "Gesellschaft mit beschränkter Haftung", "Versicherungsverein auf Gegenseitigkeit", "Erwerbs-und Wirtschaftsgenossenschaft", " betriebe gewerblicher Art von juristischen Personen des öffentliches Rechts ", and other companies formed in accordance with the provisions of German law subject to German corporate tax |
| 12 |
Republic of Finland |
companies under Finnish law, defined as: "osakeyhtiö"/"aktiebolag", "osuuskunta"/"andelslag", "säästöpankki"/"sparbank" and "vakuutusyhtiö"/"försäkringsbolag" |
| 13 |
The French Republic |
companies under French law known as: "société anonyme", "société en commandite par actions", "société à responsabilité limitée", "sociétés par actions simplifiées", "sociétés d' assurances mutuelles", " caisses d' épargne et de prévoyance "," sociétés civiles ", which are automatically subject to corporate income tax," coopératives "," unions de coopératives ", industrial and commercial public bodies and companies and other companies formed in accordance with the provisions of the French law subject to French tax income from legal persons |
| 14 |
The Hellenic Republic |
companies under Greek law known as: "ανώνυμη εταιρεία", "εταιρεία περιωρισμένης υθύνης (Ε.Π.Ε.)", and other companies incorporated under Greek law subject to Greek corporate income tax |
| 15 |
Ireland |
companies incorporated or existing under Irish law, entities registered under the Industrial and Provident Societies Act, "building societies" registered according to Building Societies Acts and "trustee savings banks" within the meaning of Trustee Savings Banks of 1989 |
| 16 |
Republic of Lithuania |
companies established under Lithuanian law |
| 17 |
Republic of Latvia |
companies under Latvian law referred to as: "akciju sabiedrība", "sabiedrība ar ierobežotu atbildību" |
| 18 |
The Portuguese Republic |
companies under Portuguese law, which are commercial companies or civil law companies with a commercial form and cooperative societies and public undertakings |
| 19 |
Slovak Republic |
companies under the Slovak law known as: "Akciová spoločnost", "Spoločnost s ručením obmedzeným", "Komanditná spoločnost" |
| 20 |
Republic of Slovenia |
companies under Slovene law known as: "delniška družba", "komanditna družba", "družba z omejeno odgovornostjo" |
| 21 |
Republic of Hungary |
companies under Hungarian law known as: "közkereseti társaság", "betéti társaság", "közös vállalat", "korlátolt felelõsségű társaság", "részvénytársaság", "egyesülés", "szövetkezet" |
| 22 |
The Italian Republic |
companies under Italian law known as: "società per azioni", "società in accomandita per azioni", "società a responsibilità limitata", "società cooperative", "società di mutua assicurazione", and public and private entities which have been incorporated into the Community by the the activity is wholly or partly commercial |
| 23 |
Grand Duchy of Luxembourg |
companies under the law of luskemburg, known as: "société anonyme", "société en commandite par actions", "société à responsabilité limitée", "société coopérative", "société coopérative organisée comme une société anonyme", " association d' assurances mutuelles "," association d' épargne-pension "," entreprise de nature commerciale, industrielle ou minière de l' Etat, des communes, des syndicats de communes, des établissements publics et des autres personnes morales de droit public ", and others companies established under the Luxembourg law subject to the Luxembourg tax on corporate income tax |
| 24 |
United Kingdom of Great Britain and Northern Ireland |
companies established under the law of the United Kingdom |
| 25 |
Swiss Confederation |
companies under Swiss law known as: "société anonyme"/"Aktiengesellschaft"/"societá anonima", "société à responsibilité limitée"/"Gesellschaft mit beschränkter Haftung"/"societá a responsibilitá limitata", "société en commandite" par actions "/" Kommanditaktiengesellschaft "/" societá in accomandita per azioni " |
| 26 |
Republic of Bulgaria |
Companies established under Bulgarian law and engaged in economic activities, referred to as: "cъбиpaтeлното дружество", "командитното дружество", "дружеството с ограничена отговорност", "неперсонифицирано дружество", "акционерното дружество", "командитното дружество c акции", "кооперации", "кооперативни съюзи", "държавни предприятия" |
| 27 |
Romania |
The companies of Romanian law, referred to as: "societăţi pe acţiuni", "societăţi în comandită pe acţiuni", "societăţi cu răspundere limitată", "societăţi în nume colectiv", "societăţi în comandită simplă" |
| 28 |
Republic of Croatia |
companies within the meaning of Croatian law known as: "dioničko društvo", "društvo s ograničenom odgovornošću", as well as other companies under Croatian law subject to Croatian income tax |
Annex 5. [ LIST OF ENTITIES TO WHICH ARTICLE 21 (8) OF THE ACT APPLIES]
Annex No 5
LIST OF ENTITIES TO WHICH ARTICLE 21 (8) OF THE ACT APPLIES
| Seq. |
Country |
Subjective |
| 1 |
Kingdom of Belgium |
Companies established under Belgian law known as: 'naamloze vennootschap/société anonyme', 'commanditaire vennootschap op aandelen/société en commandite par actions', ' besloten vennootschap met beperkte aansprakelijkheid/société privée à responsabilité limitée ", and those entities governed by public law that act on the basis of private law |
| 2 |
Kingdom of Denmark |
companies established under Danish law known as: "aktieselskab", "anpartsslskab" |
| 3 |
Kingdom of Spain |
companies under Spanish law known as: "sociedad anónima", "sociedad comanditaria por acciones", "sociedad de responsabilidad limitada", and those bodies governed by public law which act on the basis of private law |
| 4 |
The Netherlands |
companies established under Dutch law known as: "naamloze vennootschap" and "besloten vennootschap met beperkte aansprakelijkheid" |
| 5 |
Kingdom of Sweden |
companies established under Swedish law known as: "aktiebolag" and "försäkringsaktiebolag" |
| 6 |
Republic of Malta |
companies under Maltese law known as: "Kumpaniji ta 'Responsabilita' Limitata", "Soċjetajiet en commandite li 1-kapital tagħhom maqsum fazzjonijiet" |
| 7 |
Republic of Austria |
companies established under Austrian law known as: "Aktiengesellschaft", "Gesellschaft mit beschränkter Haftung" |
| 8 |
Republic of Cyprus |
companies established under the Cypriot law, referred to as: companies under company law, corporate public entities, and any other entities treated as companies in the income tax regulations |
| 9 |
Czech Republic |
companies under the Czech law known as: "akciová společnost", "společnost s ručením omezeným", "veřejnà obchodní společnost", "komanditní společnost", "družstvo" |
| 10 |
Republic of Estonia |
companies established under Estonian law known as: "täisähing", "usaldusühing", "osaühing", "aktsiaselts", "tulundusühistu" |
| 11 |
Federal Republic of Germany |
companies under German law, known as: "Aktiengesellschaft", "Kommanditgesellschaft auf Aktien", "Gesellschaft mit beschränkter Haftung" and "bergrechtliche Gewerkschaft" |
| 12 |
Republic of Finland |
companies under Finnish law known as: "osakeyhtioe/aktiebolag", "osuuskunta/andelslag "," saeaestepankki/sparbank ", and" vakuutusyhtioe/foersaekringsbolag " |
| 13 |
The French Republic |
companies under French law, known as: 'société anonyme, société en commandite par actions', 'société à responsabilité limitée', and industrial and commercial establishments and undertakings |
| 14 |
The Hellenic Republic |
companies established under Greek law known as: "ανώνυμη εταιρία" |
| 15 |
Ireland |
companies under Irish law known as: 'public companies limited by shares or by guarantee', 'private companies limited by shares or by guarantee', entities registered in accordance with Industrial and Provident Societies Acts or "building societies" registered according to Building Societies Acts |
| 16 |
Republic of Lithuania |
companies established under Lithuanian law |
| 17 |
Republic of Latvia |
companies under Latvian law referred to as: "akciju sabiedrība", "sabiedrība ar ierobežotu atbildību" |
| 18 |
The Portuguese Republic |
created under Portuguese law of a commercial company or a civil law company having a commercial form and cooperative societies and public undertakings |
| 19 |
Slovak Republic |
companies under the Slovak law known as: "Akciová spoločnost", "Spoločnost s ručením obmedzeným", "Komanditná spoločnost", "Verejná obchodná spoločnost", "družstvo" |
| 20 |
Republic of Slovenia |
companies under Slovenian law known as: "delniška družba", "komanditna delniška družba", "komanditna družba", "družba z omejeno odgovornostjo", "družba z neomejeno odgovornostjo" |
| 21 |
Republic of Hungary |
companies under Hungarian law known as: "közkereseti társaság", "betéti társaság", "közös vállalat", "korlátolt felelõsségű társaság", "részvénytársaság", "egyesülés", "közhasznú társaság", "szövetkezet" |
| 22 |
The Italian Republic |
companies under Italian law known as: "società per azioni", "società in accomandita per azioni", "società a responsabilità limitata", and public and private entities performing industrial and commercial activities |
| 23 |
Grand Duchy of Luxembourg |
companies under Luxembourg law known as: "société anonyme", "société en commandite par actions" and "société à responsabilité limitée" |
| 24 |
United Kingdom of Great Britain and Northern Ireland |
companies established under the law of the United Kingdom |
| 25 |
Swiss Confederation |
companies under Swiss law known as: "société anonyme"/"Aktiengesellschaft"/"societá anonima", "société à responsibilité limitée"/"Gesellschaft mit beschränkter Haftung"/"societá a responsibilitá limitata", "société en commandite" par actions "/" Kommanditaktiengesellschaft "/" societá in accomandita per azioni " |
| 26 |
Republic of Bulgaria |
Companies established under Bulgarian law and engaged in economic activities, referred to as: "cъбиpaтeлното дружество", "командитното дружество", "дружеството с ограничена отговорност", "акционерното дружество", "командитното дружество с акции", 'кооперации', 'кооперативни съюзи', 'държавни предприятия' |
| 27 |
Romania |
Companies formed under Romanian law, referred to as: "societăţi pe acţiuni", "societăţi în comandită pe acţiuni", "societăţi cu răspundere limitată" |
| 28 |
Republic of Croatia |
companies within the meaning of Croatian law known as: "dioničko društvo", "društvo s ograničenom odgovornošću", as well as other companies under Croatian law subject to Croatian income tax |
[ 1] Article 2 (1) 1 point 5 added by Article 17 point 1 of the Act of 6 July 2016. on the activation of the ship industry and the complementary industries (Journal of Laws pos. 1206). The amendment came into force on 1 January 2017.
[ 2] Article 3 (1) 3 added by art. 2 point 1 of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 3] Article 3 (1) 4 added by art. 2 point 1 of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 4] Article 3 (1) 5 added by art. 2 point 1 of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 5] The Act expired on 26 December 2003. based on art. 55 of the Act of 28 November 2003. o restructuring of hard coal mining in the years 2003-2006 (Journal of Laws No. 210, item. 2037), which entered into force on 26 December 2003.
[ 6] Article 4a (14), as amended by Article 4 (2), 2 point 2 (a) a) of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 7] Point 21 of Article 4a, as amended by Article 4 (2), 2 point 2 (a) b) of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 8] Article 4a, point 29, as added by Article 4a 2 point 2 (a) c) of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 9] Article 4a (30) added by Article 4 2 point 1 of the Act of 29 November 2016. amending the Personal Income Tax Act, the Law on Corporate Income Tax and the Act on amending the Act-Tax Ordinance and some other laws (Journal of Laws of the Law on Income Tax). 1926). The amendment came into force on 1 January 2017.
[ 10] Article 6 (1) 1 point 10 as set out by the Article 2 point 2 (a) a) of the Act of 29 November 2016. amending the Personal Income Tax Act, the Law on Corporate Income Tax and the Act on amending the Act-Tax Ordinance and some other laws (Journal of Laws of the Law on Income Tax). 1926). The amendment came into force on 1 January 2017.
[ 11] Article 6 (1) 1 point 10a as set out by the Article 2 point 2 (a) a) of the Act of 29 November 2016. amending the Personal Income Tax Act, the Law on Corporate Income Tax and the Act on amending the Act-Tax Ordinance and some other laws (Journal of Laws of the Law on Income Tax). 1926). The amendment came into force on 1 January 2017.
[ 12] Article 6 (1) 1 point 10a lit. (b) in the wording set by the Article. 2 point 2 (a) a) of the Act of 29 November 2016. amending the Personal Income Tax Act, the Law on Corporate Income Tax and the Act on amending the Act-Tax Ordinance and some other laws (Journal of Laws of the Law on Income Tax). 1926). The amendment came into force on 1 January 2017.
[ 13] Article 6 (1) 1 point 10a lit. (c) as set out by the Article. 2 point 2 (a) a) of the Act of 29 November 2016. amending the Personal Income Tax Act, the Law on Corporate Income Tax and the Act on amending the Act-Tax Ordinance and some other laws (Journal of Laws of the Law on Income Tax). 1926). The amendment came into force on 1 January 2017.
[ 14] Article 6 (1) 4 added by art. 2 point 2 (a) b) of the Act of 29 November 2016. amending the Personal Income Tax Act, the Law on Corporate Income Tax and the Act on amending the Act-Tax Ordinance and some other laws (Journal of Laws of the Law on Income Tax). 1926). The amendment came into force on 1 January 2017.
[ 15] Article 9 (1) 1a as set out by the Article. 17 point 2 of the Act of 6 July 2016. on the activation of the ship industry and the complementary industries (Journal of Laws pos. 1206). The amendment came into force on 1 January 2017.
[ 16] Article 9a (a) 1 in the wording set by Article 1. 2 point 1 (c) a) of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 9a ust. 1 shall apply from the fiscal year commencing after 31 December 2016.
[ 17] Article 9a (a) 1a added by art. 2 point 1 (c) b) of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 9a ust. 1a shall apply from the fiscal year starting after 31 December 2016.
[ 18] Article 9a (a) 1b added by Art. 2 point 1 (c) b) of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 9a ust. 1b shall apply from the fiscal year starting after 31 December 2016.
[ 19] Article 9a (a) 1c added by art. 2 point 1 (c) b) of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 9a ust. 1c shall apply from the fiscal year starting after 31 December 2016.
[ 20] Article 9a (a) 1d added by art. 2 point 1 (c) b) of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 9a ust. 1d shall apply from the fiscal year starting after 31 December 2016.
[ 21] Article 9a (a) 1e added by art. 2 point 1 (c) b) of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 9a ust. 1e shall apply from the fiscal year starting after 31 December 2016.
[ 22] Article 9a (a) 1f added by art. 2 point 1 (c) b) of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 9a ust. 1f shall apply from the fiscal year starting after 31 December 2016.
[ 23] Article 9a (a) 1g added by art. 2 point 1 (c) b) of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 9a ust. 1g shall apply from the fiscal year commencing after 31 December 2016.
[ 24] Article 9a (a) 2 repealed by Art. 2 point 1 (c) c) of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
[ 25] Article 9a (a) 2a repealed by art. 2 point 1 (c) c) of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
[ 26] Article 9a (a) 2b added by Article 2 point 1 (c) (d) the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 9a ust. 2b shall apply from the fiscal year starting after 31 December 2016.
[ 27] Article 9a (a) 2c added by art. 2 point 1 (c) (d) the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 9a ust. 2c shall apply from the fiscal year starting after 31 December 2016.
[ 28] Article 9a (a) 2d added by art. 2 point 1 (c) (d) the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 9a ust. 2d shall apply from the fiscal year starting after 31 December 2016.
[ 29] Article 9a (a) 2e added by art 2 point 1 (c) (d) the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 9a ust. 2e shall apply from the fiscal year starting after 31 December 2016.
[ 30] Article 9a (a) 2f added by art. 2 point 1 (c) (d) the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 9a ust. 2f shall apply from the fiscal year starting after 31 December 2016.
[ 31] Article 9a (a) 2g added by art. 2 point 1 (c) (d) the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 9a ust. 2g shall apply from the fiscal year starting after 31 December 2016.
[ 32] Article 9a (a) 2h added by art. 2 point 1 (c) (d) the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 9a ust. 2h shall apply from the fiscal year starting after 31 December 2016.
[ 33] Article 9a (a) 2i added by art. 2 point 1 (c) (d) the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 9a ust. 2i shall apply from the fiscal year starting after 31 December 2016.
[ 34] Article 9a (a) 3 repealed by Art. 2 point 1 (c) e) of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
[ 35] Article 9a (a) 3a repealed by Article 3. 2 point 1 (c) e) of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
[ 36] Article 9a (a) 3d added by art. 2 point 1 (c) (f) of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 9a ust. 3d shall apply from the fiscal year starting after 31 December 2016.
[ 37] Article 9a (a) 4 in the version set by the Article. 2 point 1 (c) g) of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 9a ust. 4 shall apply from the fiscal year commencing after 31 December 2016.
[ 38] Article 9a (a) 4a added by art. 2 point 1 (c) (h) the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 9a ust. 4a shall apply from the fiscal year starting after 31 December 2016.
[ 39] Article 9a (a) 5 in the version set by the Article. 2 point 1 (c) (i) the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 9a ust. 5 shall apply from the fiscal year commencing after 31 December 2016.
[ 40] Article 9a (a) 7 added by art. 2 point 1 (c) (j) of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 9a ust. 7 shall apply from the fiscal year commencing on 31 December 2016.
[ 41] Article 9a (a) 8 added by art. 2 point 1 (c) (j) of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 9a ust. 8 shall apply from the fiscal year starting after 31 December 2016.
[ 42] Article 10 (1) 4 in the version set by the Article. 2 point 3 (a) a) of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 43] Article 10 (1) 4a added by art. 2 point 3 (a) b) of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 44] Article 11 (1) 5a as amended by Article 3 of the Regulation. 2 point 2 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 11 (1) The 5a shall apply from the fiscal year starting after 31 December 2016.
[ 45] Law of 8 June 2006. on the ratification of the Convention, drawn up in Brussels on 8 December 2004, on the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, The Republic of Poland, the Republic of Slovenia and the Slovak Republic to the Convention on the elimination of double taxation in the case of the adjustment of profits of related companies, drawn up in Brussels on 23 July 1990, as amended by the Convention in on the accession of the Republic of Austria, Republic of Finland, Sweden to the Convention on the elimination of double taxation in the case of the adjustment of profits of related companies, drawn up in Brussels on 21 December 1995, and the Protocol amending the Convention on the Eliution of Double in the case of an adjustment to the profits of related companies, drawn up in Brussels on 25 May 1999. (Journal of Laws No. 144, pos. 1039), which entered into force on 26 August 2006.
[ 46] Article 12 (1) 1 point 7 as set out by the Article 2 point 4 (a) a) of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 47] Article 12 (1) 1 point 7a repealed by Article 2 point 4 (a) a) of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 48] Article 12 (1) 1b point 2a added by art. 2 point 4 (a) b) of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 49] Article 12 (1) Point 4 (b) in the version set by the Article 2 point 1 (c) a) of the Act of 4 November 2016. to change some of the laws defining the conditions for conducting an innovative activity (Journal of Laws item. 1933). The amendment came into force on 1 January 2017.
[ 50] Article 12 (1) 1b, point 5, repealed by the Article 2 point 1 (c) a) of the Act of 4 November 2016. to change some of the laws defining the conditions for conducting an innovative activity (Journal of Laws item. 1933). The amendment came into force on 1 January 2017.
[ 51] Article 12 (1) 1c repealed by Art. 2 point 4 (a) c) of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 52] On the basis of art. 11 of the Act of 10 September 2015. to amend certain laws in connection with the promotion of amicable methods of dispute resolution (Journal of Laws of the Law of the European Union. 1595) art. 12 (1) 3a in the wording given by the abovementioned the law shall apply to the correction of revenues and the costs of obtaining revenues, obtained or incurred before 1 January 2016.
[ 53] On the basis of art. 11 of the Act of 10 September 2015. to amend certain laws in connection with the promotion of amicable methods of dispute resolution (Journal of Laws of the Law of the European Union. 1595) art. 12 (1) 3j in the wording given by the above mentioned above. the law shall apply to the correction of revenues and the costs of obtaining revenues, obtained or incurred before 1 January 2016.
[ 54] On the basis of art. 11 of the Act of 10 September 2015. to amend certain laws in connection with the promotion of amicable methods of dispute resolution (Journal of Laws of the Law of the European Union. 1595) art. 12 (1) 3k in the wording given by the abovementioned the law shall apply to the correction of revenues and the costs of obtaining revenues, obtained or incurred before 1 January 2016.
[ 55] On the basis of art. 11 of the Act of 10 September 2015. to amend certain laws in connection with the promotion of amicable methods of dispute resolution (Journal of Laws of the Law of the European Union. 1595) art. 12 (1) 3l in the wording given by the abovementioned the law shall apply to the correction of revenues and the costs of obtaining revenues, obtained or incurred before 1 January 2016.
[ 56] Article 12 (1) 3m as set out by the Article. 17 point 3 of the Act of 6 July 2016. on the activation of the ship industry and the complementary industries (Journal of Laws pos. 1206). The amendment came into force on 1 January 2017.
[ 57] Article 12 (1) 4 point 19 as set out by the Article 2 point 4 (a) (d) the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 58] Article 12 (1) 4 point 25 added by art. 2 point 1 (c) b) of the Act of 4 November 2016. to change some of the laws defining the conditions for conducting an innovative activity (Journal of Laws item. 1933). The amendment came into force on 1 January 2017.
[ 59] Article 12 (1) 4 point 26 added by art. 2 point 3 of the Act of 29 November 2016. amending the Personal Income Tax Act, the Law on Corporate Income Tax and the Act on amending the Act-Tax Ordinance and some other laws (Journal of Laws of the Law on Income Tax). 1926). The amendment came into force on 1 January 2017.
[ 60] Article 15 (1) 1j as set out by the Article. 2 point 5 (a) a) of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 61] Article 15 (1) 1j point 2 (a) (a) as set out by the Article. 2 point 5 (a) a) of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 62] Article 15 (1) 1k (1) in the wording set by the Article 2 point 5 (a) b) of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 63] Article 15 (1) 1k (2) as set out by the Article 2 point 5 (a) b) of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 64] On the basis of art. 11 of the Act of 10 September 2015. to amend certain laws in connection with the promotion of amicable methods of dispute resolution (Journal of Laws of the Law of the European Union. 1595) art. 15 para. 4i in the wording given by the abovementioned the law shall apply to the correction of revenues and the costs of obtaining revenues, obtained or incurred before 1 January 2016.
[ 65] On the basis of art. 11 of the Act of 10 September 2015. to amend certain laws in connection with the promotion of amicable methods of dispute resolution (Journal of Laws of the Law of the European Union. 1595) art. 15 para. 4j in the wording given by the abovementioned the law shall apply to the correction of revenues and the costs of obtaining revenues, obtained or incurred before 1 January 2016.
[ 66] On the basis of art. 11 of the Act of 10 September 2015. to amend certain laws in connection with the promotion of amicable methods of dispute resolution (Journal of Laws of the Law of the European Union. 1595) art. 15 para. 4k in the wording given by the abovementioned the law shall apply to the correction of revenues and the costs of obtaining revenues, obtained or incurred before 1 January 2016.
[ 67] Article 15 (1) 4l as set out by the Article. 17 point 4 of the Act of 6 July 2016. on the activation of the ship industry and the complementary industries (Journal of Laws pos. 1206). The amendment came into force on 1 January 2017.
[ 68] Art. 15d added by art. 2 of the Act of 13 April 2016. o amend the Act on Income Tax on Natural Persons, Law on Corporate Income Tax and the Act on Freedom of Economic Activity (Journal of Laws of the Law on Economic Activity). 780). The amendment came into force on 1 January 2017.
On the basis of art. 4 of the Act of 13 April 2016. o amend the Act on Income Tax on Natural Persons, Law on Corporate Income Tax and the Act on Freedom of Economic Activity (Journal of Laws of the Law on Economic Activity). 780) art. 15d shall apply to payments made in the fiscal year starting after 31 December 2016. except:
-payments relating to transactions concluded before 1 January 2017, if the value of the transaction did not exceed the equivalent of 15,000 PLN,
-payment of costs included in the cost of obtaining revenues before 1 January 2017.
[ 69] On the basis of art. 7 ust. 1 of the Act of 29 August 2014. o amend the Act on Corporate Income Tax, Personal Income Tax Act and some other laws (Journal of Laws of the Law on Income Tax). 1328), to the interest on loans (loans), for which the amount granted to the taxpayer of the loan (credit) was actually transferred to that taxpayer before 1 January 2015, the provisions of the art are applicable. 16 ust. 1 point 61 in the version applicable before 1 January 2015.
On the basis of art. 7 ust. 2 of the Act of 29 August 2014. o amend the Act on Corporate Income Tax, Personal Income Tax Act and some other laws (Journal of Laws of the Law on Income Tax). 1328), taxpayers who before 1 January 2015 they have entered into a loan agreement with the entity referred to in Article 16 ust. 1 point 61, in the version in force before 1 January 2015, may, from the first fiscal year starting after 31 December 2014, choose to apply the rules laid down in the Article. 15c as amended by this Act. To choose the application of the rules laid down in Article 15c as amended by this Act, taxpayers are obliged to notify, in writing, the competent Chief of the Tax Office within the deadline of the end of the first month of the fiscal year starting after 31 December 2014. In that case, the taxable persons shall not apply any restriction on the payment of interest on the loan (credit) to the cost of obtaining the revenue resulting from the article. 16 ust. 1 point 61 as amended by this Act.
[ 70] Article 16 (1) 1 point 63 lit. (d) repealed by Article 2 point 6 (a) a) of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 71] Article 16 (1) 1 point 72 added by art. 2 point 4 of the Act of 29 November 2016. amending the Personal Income Tax Act, the Law on Corporate Income Tax and the Act on amending the Act-Tax Ordinance and some other laws (Journal of Laws of the Law on Income Tax). 1926). The amendment came into force on 1 January 2017.
[ 72] Article 16 (1) 3h added by art. 2 point 6 (a) b) of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 73] On the basis of art. 7 ust. 1 of the Act of 29 August 2014. o amend the Act on Corporate Income Tax, Personal Income Tax Act and some other laws (Journal of Laws of the Law on Income Tax). 1328), to the interest on loans (loans), for which the amount granted to the taxpayer of the loan (credit) was actually transferred to that taxpayer before 1 January 2015, the provisions of the art are applicable. 16 ust. 6 in the version applicable before 1 January 2015.
[ 74] The Regulation expired on 1 January 2016. on the basis of § 4 of the Regulation of the Council of Ministers of 4 September 2015 on the Polish Classification of Products and Services (PKWiU) (Dz. U. Entry 1676), which entered into force on 1 January 2016.
[ 75] Art. 16g par. 20 in the version set by the Article. 17 point 5 of the Act of 6 July 2016. on the activation of the ship industry and the complementary industries (Journal of Laws pos. 1206). The amendment came into force on 1 January 2017.
[ 76] On the basis of art. 12 of the Act of 25 September 2015. to change some of the laws in relation to the promotion of innovation (Journal of Laws item. 1767) taxpayers of corporate income tax, whose tax year is different than the calendar year and started before 1 January 2016. and will end after 31 December 2015, apply until the end of the tax year adopted by the tax year. 17 para. 1 point 41 in the version applicable until 31 December 2015.
[ 77] Article 17 (1) 1 point 57 added by art. 2 point 5 (a) a) of the Act of 29 November 2016. amending the Personal Income Tax Act, the Law on Corporate Income Tax and the Act on amending the Act-Tax Ordinance and some other laws (Journal of Laws of the Law on Income Tax). 1926). The amendment came into force on 1 January 2017.
[ 78] Article 17 (1) 1 point 58 added by art. 2 point 5 (a) a) of the Act of 29 November 2016. amending the Personal Income Tax Act, the Law on Corporate Income Tax and the Act on amending the Act-Tax Ordinance and some other laws (Journal of Laws of the Law on Income Tax). 1926). The amendment came into force on 1 January 2017.
[ 79] Article 17 (1) 11 added by art. 2 point 5 (a) b) of the Act of 29 November 2016. amending the Personal Income Tax Act, the Law on Corporate Income Tax and the Act on amending the Act-Tax Ordinance and some other laws (Journal of Laws of the Law on Income Tax). 1926). The amendment came into force on 1 January 2017.
[ 80] Article 17 (1) 12 added by art. 2 point 5 (a) b) of the Act of 29 November 2016. amending the Personal Income Tax Act, the Law on Corporate Income Tax and the Act on amending the Act-Tax Ordinance and some other laws (Journal of Laws of the Law on Income Tax). 1926). The amendment came into force on 1 January 2017.
[ 81] The Act expired on 1 January 2001. based on art. 99 point 3 of the Act of 19 November 1999. -Law of economic activity (Journal of Laws No. 101, item. 1178), which entered into force on 1 January 2001.
[ 82] On the basis of art. 11 of the Act of 25 September 2015. to change some of the laws in relation to the promotion of innovation (Journal of Laws item. 1767) taxpayers, who before the end of the tax year started before 1 January 2016 have acquired the right to deduct expenditure incurred on the acquisition of new technologies pursuant to Article 4 (1). 18b (in the wording in force before 1 January 2016) shall retain the right to those deductions after 31 December 2015, to the extent and on the principles set out therein.
On the basis of art. 12 of the Act of 25 September 2015. to change some of the laws in relation to the promotion of innovation (Journal of Laws item. 1767) taxpayers of corporate income tax, whose tax year is different than the calendar year and started before 1 January 2016. and will end after 31 December 2015, apply until the end of the tax year adopted by the tax year. 18b in the version applicable until 31 December 2015.
[ 83] Art. 18d par. 2 point 5 added by art. 2 point 2 (a) a) of the Act of 4 November 2016. to change some of the laws defining the conditions for conducting an innovative activity (Journal of Laws item. 1933). The amendment came into force on 1 January 2017.
[ 84] Art. 18d par. 7 in the version set by the Article. 2 point 2 (a) b) of the Act of 4 November 2016. to change some of the laws defining the conditions for conducting an innovative activity (Journal of Laws item. 1933). The amendment came into force on 1 January 2017.
[ 85] Art. 18d par. 8 in the version set by the Article 2 point 2 (a) b) of the Act of 4 November 2016. to change some of the laws defining the conditions for conducting an innovative activity (Journal of Laws item. 1933). The amendment came into force on 1 January 2017.
[ 86] Art. 18d par. 9 added by art. 2 point 2 (a) c) of the Act of 4 November 2016. to change some of the laws defining the conditions for conducting an innovative activity (Journal of Laws item. 1933). The amendment came into force on 1 January 2017.
[ 87] Art. 18da added by art. 2 point 3 of the Act of 4 November 2016. to change some of the laws defining the conditions for conducting an innovative activity (Journal of Laws item. 1933). The amendment came into force on 1 January 2017.
[ 88] Article 18e, as set out in Article 18 (1), 2 point 4 of the Act of 4 November 2016. to change some of the laws defining the conditions for conducting an innovative activity (Journal of Laws item. 1933). The amendment came into force on 1 January 2017.
[ 89] Article 19 (1) 1 in the wording set by Article 1. 2 point 7 (a) a) of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 90] Article 19 (1) 1a added by art. 2 point 7 (a) b) of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 91] Article 19 (1) 1b added by Art. 2 point 7 (a) b) of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 92] Article 19 (1) 4 in the version set by the Article. 2 point 3 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 19 (1) 4 shall apply from the fiscal year commencing after 31 December 2016.
[ 93] On the basis of art. 6 of the Act of 18 November 2004. to amend the Law on Corporate Income Tax and to amend certain other laws (Journal of Laws No. 254, item. 2533) income tax on the income earned by taxpayers referred to in paragraph. In point 2, the following shall be fixed at:
1) 10% of revenue-from 1 July 2005. until 30 June 2009,
2) 5% of revenue-from 1 July 2009. by 30 June 2013
-if the conditions laid down in the paragraph are met. 3.
[ 94] Article 21 (1) Article 3 (4) in the wording set by Article 3 (4 2 point 8 of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 95] On the basis of art. 9 ust. 1 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 22c shall apply to the revenue achieved from 1 January 2016.
On the basis of art. 9 ust. 2 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) taxpayers of corporate income tax, whose tax year is different than the calendar year, apply the provisions of art. 22c to the revenue reached from the first day of the fiscal year starting after 31 December 2015.
[ 96] Article 24a (a) 3 point 3 (a) (c) as set out by the Article. 2 point 9 of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 97] Article 26 (1) 1f as set out by the Article. 2 point 10 of the Act of 5 September 2016. amending the Personal Income Tax Act and the Law on Corporate Income Tax (Journal of Laws of the Law on Personal Income Tax) (Journal of Laws of the European Union. 1550). The amendment came into force on 1 January 2017.
[ 98] Article 26 (1) 1g as set out by the Article. 2 point 6 of the Act of 29 November 2016. amending the Personal Income Tax Act, the Law on Corporate Income Tax and the Act on amending the Act-Tax Ordinance and some other laws (Journal of Laws of the Law on Income Tax). 1926). The amendment came into force on 1 January 2017.
[ 99] Article 26 (1) 1h as set out by the Article. 2 point 6 of the Act of 29 November 2016. amending the Personal Income Tax Act, the Law on Corporate Income Tax and the Act on amending the Act-Tax Ordinance and some other laws (Journal of Laws of the Law on Income Tax). 1926). The amendment came into force on 1 January 2017.
[ 100] On the basis of art. 8 of the Act of 29 August 2014. o amend the Act on Corporate Income Tax, Personal Income Tax Act and some other laws (Journal of Laws of the Law on Income Tax). 1328), for payment of the debts referred to in art. 26 par. Article 2c (1) in respect of debt securities issued before 1 January 2015 shall be used for the purposes of Article 3 (1) of the ECB. 26 in the version applicable until 31 December 2014.
[ 101] On the basis of art. 9 ust. 1 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 26 par. 3aa shall apply to the revenue reached from 1 January 2016.
[ 102] Article 27 (1) 5 added by art. 2 point 6 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
On the basis of art. 10 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 27 ust. 5 shall apply from the fiscal year commencing after 31 December 2016.
[ 103] On the basis of art. 12 (1) 1 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 27 ust. 6 shall apply from the fiscal year commencing after 31 December 2015.
[ 104] Article 27 (1) 8 added by art. 2 point 6 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment came into force on 1 January 2017.
