Home / Dz.U. 2001 nr 134 poz. 1509
Law of 21 November 2001 amending the Law on Personal Income Tax and the Law on Lump-Sum Personal Income Tax on Certain Income Earned by Natural Persons
Ustawa z dnia 21 listopada 2001 r. o zmianie ustawy o podatku dochodowym od osób fizycznych oraz ustawy o zryczałtowanym podatku dochodowym od niektórych przychodów osiąganych przez osoby fizyczne.
Type
Law (Ustawa)
Status
in force (obowiązujący)
Announced
2001-11-21
Entry into force
2002-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
donationslump-sum taxtax reliefssocial insurancebudownictwo mieszkaniowesecuritiespersonal income taxprawo bankowe
Related acts
Repealed Acts (2)
Acts Declared Repealed (2)
- Regulation of the Council of Ministers of 11 October 2001 on settlements with banks of funds allocated for subsidies to interest on loans granted for own housing. · 2002-01-01
- Regulation of the Council of Ministers of 11 October 2001 on settlements regarding the transfer of funds to Bank GospodARSTWA KRAJOWEGO for subsidies to interest on loans granted for the renovation of residential buildings and information submitted by this Bank. · 2002-01-01
Implementing Regulations (6)
- Announcement of the Minister of Finance of 13 December 2002 concerning the amount of the total deduction for housing expenditures.
- Announcement of the Minister of Finance of 27 December 2001 on the amount of the general sum of deductions for housing expenses.
- Regulation of the Minister of Finance of October 3, 2013, on the form of information prepared by housing cooperatives and banks operating housing savings schemes
- Regulation of the Minister of Finance of 9 November 2011 on the form of information prepared by housing cooperatives and banks operating housing savings banks
- Regulation of the Minister of Finance of December 8, 2003 on the form of information prepared by housing cooperatives and banks operating housing savings banks
- Regulation of the Minister of Finance of 31 December 2001 on the form of information prepared by housing cooperatives, banks operating housing savings accounts and building savings banks for tax purposes.
Amending Acts (4)
- Judgment of the Constitutional Tribunal of 27 February 2002 case file K. 47/2001. · 2002-03-11
- Judgment of the Constitutional Tribunal of May 22, 2002, case file no. K. 6/02. · 2002-06-19
- Law of 27 July 2002 on the amendment of the Law on Personal Income Tax and on the amendment of certain other laws. · 2003-01-01
- Law of 12 November 2003 amending the Law on Personal Income Tax and certain other laws · 2004-01-01
Amended Acts (3)
References (2)
Acts referring to this act
- Repealing Acts: Law of April 26, 2001, on subsidies for interest on loans granted for the renovation of residential buildings.
- Repealing Acts: Law of April 26, 2001 on subsidies for interest on loans granted for own housing.
- Amending Acts: Law of 20 November 1998 on lump-sum income tax from certain revenues earned by natural persons
- Amending Acts: Law of July 26, 1991 on Personal Income Tax.
- Amending Acts: Law of November 21, 1996, amending the Law on Personal Income Tax.
- Amended Acts: Law of 12 November 2003 amending the Law on Personal Income Tax and certain other laws
- Amended Acts: Law of 27 July 2002 on the amendment of the Law on Personal Income Tax and on the amendment of certain other laws.
- Amended Acts: Judgment of the Constitutional Tribunal of May 22, 2002, case file no. K. 6/02.
- Amended Acts: Judgment of the Constitutional Tribunal of 27 February 2002 case file K. 47/2001.
- References: Law of 12 November 2003 amending the Law on Lump-Sum Income Tax from Certain Revenues Earned by Natural Persons and the Law on Provisions Introducing the Law on Public Benefit Activities and Volunteering
- References: Law of August 29, 2005 on the refund to natural persons of certain expenses related to housing construction
- References: Judgment of the Constitutional Tribunal of 3 December 2002, case file P. 13/02.
- Constitutional Tribunal Ruling for an Act: Judgment of the Constitutional Tribunal of May 22, 2002, case file no. K. 6/02.
- Constitutional Tribunal Ruling for an Act: Judgment of the Constitutional Tribunal of 27 February 2002 case file K. 47/2001.
- Legal Basis: Regulation of the Minister of Finance of October 3, 2013, on the form of information prepared by housing cooperatives and banks operating housing savings schemes
- Legal Basis: Regulation of the Minister of Finance of 9 November 2011 on the form of information prepared by housing cooperatives and banks operating housing savings banks
- Legal Basis: Regulation of the Minister of Finance of December 8, 2003 on the form of information prepared by housing cooperatives and banks operating housing savings banks
- Legal Basis: Regulation of the Minister of Finance of 31 December 2001 on the form of information prepared by housing cooperatives, banks operating housing savings accounts and building savings banks for tax purposes.
- Legal Basis: Announcement of the Minister of Finance of 13 December 2002 concerning the amount of the total deduction for housing expenditures.
- Legal Basis: Announcement of the Minister of Finance of 27 December 2001 on the amount of the general sum of deductions for housing expenses.
- Legal Basis from Art.: Regulation of the Minister of Finance of 31 December 2001 on the form of information prepared by housing cooperatives, banks operating housing savings accounts and building savings banks for tax purposes.
- Legal Basis from Art.: Regulation of the Minister of Finance of December 8, 2003 on the form of information prepared by housing cooperatives and banks operating housing savings banks
- Legal Basis from Art.: Regulation of the Minister of Finance of 9 November 2011 on the form of information prepared by housing cooperatives and banks operating housing savings banks
- Legal Basis from Art.: Regulation of the Minister of Finance of October 3, 2013, on the form of information prepared by housing cooperatives and banks operating housing savings schemes
- Legal Basis from Art.: Announcement of the Minister of Finance of 27 December 2001 on the amount of the general sum of deductions for housing expenses.
- Legal Basis from Art.: Announcement of the Minister of Finance of 13 December 2002 concerning the amount of the total deduction for housing expenditures.
- Repeals Resulting From: Regulation of the Council of Ministers of 11 October 2001 on settlements regarding the transfer of funds to Bank GospodARSTWA KRAJOWEGO for subsidies to interest on loans granted for the renovation of residential buildings and information submitted by this Bank.
- Repeals Resulting From: Regulation of the Council of Ministers of 11 October 2001 on settlements with banks of funds allocated for subsidies to interest on loans granted for own housing.