Home / Dz.U. 2003 nr 203 poz. 1966
Law of November 13, 2003, on the revenues of local government units
Ustawa z dnia 13 listopada 2003 r. o dochodach jednostek samorządu terytorialnego
Type
Law (Ustawa)
Status
repealed (uchylony)
Announced
2003-11-13
Entry into force
2004-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
Municipalitiessubsidiesbudżettaxesdistrictstax reliefslocal feeslocal self-governmentincomepersonal income taxcorporate income taxsubsidies
Related acts
Repealing Acts (1)
Acts Declared Repealed (5)
- Regulation of the Council of Ministers of May 9, 2000, on defining the scope of tasks in the field of culture covered by state patronage and the detailed principles and procedure for granting local government units subsidies for these tasks and targeted subsidies for co-financing current own tasks related to running cultural institutions, taken over on January 1, 1999. · 2004-01-01
- Regulation of the Minister of Finance of April 7, 1999, on the principles and deadlines for transferring funds from the state budget for financing the lighting of public roads for which the municipality is not the administrator, and for financing the lighting of national, voivodeship, and poviat public roads within the boundaries of cities with poviat rights. · 2004-01-01
- Regulation of the Council of Ministers of February 3, 2003 amending the regulation on determining the scope of tasks in the field of culture covered by state patronage and the detailed rules and procedures for granting local government units subsidies for these tasks and targeted subsidies for co-financing current own tasks related to running cultural institutions, taken over on January 1, 1999. · 2004-01-01
- Regulation of the Council of Ministers of April 23, 2002, amending the regulation on determining the scope of tasks in the field of culture covered by state patronage and the detailed rules and procedure for granting self-government units subsidies for these tasks and targeted subsidies for co-financing current own tasks related to running cultural institutions, taken over on January 1, 1999. · 2004-01-01
- Regulation of the Minister of Infrastructure of 9 January 2002 on the designation of forms of applications for targeted subsidies for municipalities to co-finance housing allowance payments and forms of settlement of these subsidies. · 2004-02-01
Implementing Regulations (61)
- Regulation of the Minister of Education and Science of December 22, 2022 on the method of allocating the education part of the general subsidy for local government units in 2023
- Regulation of the Minister of Finance of January 20, 2022, on the form of a declaration recognizing the justification for returning the entire undue amount of the general education subsidy to the state budget
- Regulation of the Minister of Education and Science of 19 August 2022 amending the Regulation on the method of allocating the educational part of the general subsidy for local government units in 2022
- Regulation of the Minister of Education and Science of July 12, 2022, amending the regulation on the method of allocating the education part of the general subsidy for local government units in 2022
- Regulation of the Minister of Education and Science of May 11, 2022, amending the regulation on the method of allocating the educational part of the general subsidy to local government units in 2022
- Regulation of the Minister of Finance, Funds and Regional Policy of 10 March 2021 amending the regulation on the settlement of revenues from the share of local government units in the revenues from corporate income tax
- Regulation of the Minister of Education and Science of December 21, 2021, on the method of allocating the education part of the general subsidy for local government units in 2022
- Regulation of the Minister of Education and Science of December 18, 2020 on the method of allocating the education part of the general subsidy for local government units in 2021
- Regulation of the Minister of Education and Science of November 18, 2020, amending the regulation on the method of allocating the education part of the general subsidy for local government units in 2020
- Regulation of the Minister of National Education of December 12, 2019, on the method of allocating the educational part of the general subsidy for local government units in 2020
- Regulation of the Minister of National Education of August 27, 2019, amending the regulation on the method of allocating the education part of the general subsidy for local government units in 2019
- Regulation of the Minister of National Education of 18 December 2018 on the method of allocating the educational part of the general subsidy for local government units in 2019
- Regulation of the Council of Ministers of July 26, 2018, amending the regulation on granting targeted subsidies to local government units for the reconstruction, construction or renovation of district and municipal roads
- Regulation of the Minister of National Defence of July 6, 2018 on co-financing from the state budget of tasks related to the construction and renovation of monuments commemorating the tradition, glory and fame of Polish arms
- Regulation of the Minister of National Education of December 15, 2017, on the method of allocating the education part of the general subsidy for local government units in 2018
- Regulation of the Council of Ministers of August 1, 2017, amending the regulation on granting targeted subsidies to local government units for the reconstruction, construction, or renovation of district and municipal roads
- Regulation of the Minister of National Education of December 22, 2016 on the method of allocating the educational part of the general subsidy for local government units in 2017
- Regulation of the Minister of National Education of December 22, 2015 on the method of allocating the education part of the general subsidy for local self-government units in 2016
- Regulation of the Council of Ministers of 8 September 2015 amending the Regulation on granting targeted subsidies to local government units for the reconstruction, construction or renovation of district and municipal roads
- Regulation of the Minister of National Education of December 15, 2014, on the method of allocating the education part of the general subsidy for local government units in 2015
- Regulation of the Minister of National Education of December 18, 2013, on the method of allocating the educational part of the general subsidy for local government units in 2014
- Regulation of the Minister of Culture and National Heritage of 26 June 2012 on the scope of tasks covered by state patronage in the field of culture, for which local government units may receive subsidies, and the method and procedure for granting these subsidies
- Regulation of the Minister of National Education of 20 December 2012 on the method of allocating the education part of the general subsidy to local government units in 2013
- Regulation of the Council of Ministers of November 27, 2012, amending the regulation on granting targeted subsidies to local government units for the reconstruction, construction or renovation of district and municipal roads
- Regulation of the Minister of National Education of 16 November 2012 amending the regulation on the method of allocating the education part of the general subsidy for local government units in 2012
- Regulation of the Minister of National Education of December 20, 2011, on the method of allocating the education part of the general subsidy for local government units in 2012
- Regulation of the Council of Ministers of 6 September 2011 amending the regulation on granting targeted subsidies to local government units for the reconstruction, construction or renovation of district and municipal roads
- Regulation of the Minister of National Education of December 16, 2010, on the method of allocating the educational part of the general subsidy for local government units in 2011
- Regulation of the Minister of Sport and Tourism of April 6, 2009, on co-financing from the state budget for tasks related to the construction and renovation of sports facilities and the development of sport
- Regulation of the Council of Ministers of March 27, 2009, on granting targeted subsidies to local government units for the reconstruction, construction, or renovation of district and municipal roads
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Amending Acts (59)
- Law of 12 March 2004 on social assistance · 2004-05-01
- Law of April 16, 2004, on nature conservation · 2004-05-01
- Law of April 20, 2004, on the promotion of employment and labor market institutions · 2004-06-01
- Law of June 30, 2005 on Public Finance · 2006-01-01
- Law of December 16, 2005 on financing of land transport infrastructure · 2006-01-01
- Law of November 16, 2006, on stamp duty · 2007-01-01
- Law of 7 September 2007 on amending the Law on local government revenues and the Law on entitlements to discounted travel on public transport · 2008-01-01
- Law of December 7, 2006 amending the law on local taxes and fees and on the amendment of certain other laws · 2008-01-01
- Judgment of the Constitutional Tribunal of 25 July 2006, case file K 30/04 · 2008-02-08
- Law of October 17, 2008, on amending the law on the revenues of local government units · 2008-12-27
- Law of November 21, 2008 on amending the law on the revenues of local government units · 2009-01-22
- Law of 19 March 2009 on amending the Law on the Education System and on amending certain other laws · 2009-04-22
- Law of August 27, 2009, on provisions introducing the law on public finance · 2010-01-01
- Law of June 25, 2009 amending the Law on Toll Motorways and the National Road Fund and amending certain other laws · 2010-01-01
- Law of November 20, 2009, amending the Law - Environmental Protection Law and certain other laws · 2010-01-10
- Law of June 25, 2010 on Sport · 2010-10-16
- Law of 16 September 2011 on Special Solutions Related to the Elimination of Flood Effects · 2011-11-18
- Law of 31 August 2011 amending the Law on the Organization and Conduct of Cultural Activities and certain other laws · 2012-01-01
- Law of April 15, 2011, on the educational information system · 2012-04-30
- Law of March 2, 2012 on amending the law on the revenues of local government units · 2013-01-01
- Judgment of the Constitutional Tribunal of January 31, 2013, case file K 14/11 · 2013-02-11
- Law of December 13, 2013 on amending the law on revenues of local government units · 2013-12-21
- Law of January 24, 2014, on amending the law on the principles of development policy and certain other laws · 2014-04-08
- Law of 23 October 2014 on amending the law on the revenues of local government units · 2014-11-14
- Law of 23 October 2014 on amending the Law on Personal Income Tax and certain other laws · 2015-01-01
- Law of 9 April 2015 amending the Law on Revenues of Local Government Units · 2015-06-26
- Act of August 5, 2015, amending the Act on the revenues of local government units · 2015-09-04
- Judgment of the Constitutional Tribunal of March 4, 2014, ref. no. K 13/11 · 2015-09-20
- Law of September 25, 2015, on amending the law on the revenues of local government units · 2015-11-07
- Law of 25 June 2015 on amending the Law on Municipal Self-Government and certain other laws · 2016-01-01
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Amended Acts (20)
- Law of 12 January 1991 on local taxes and fees. · 2003-11-29
- Law of November 26, 1998, on the revenues of local government units in 1999 and 2000. · 2003-11-29
- Law of 21 August 1997 on Real Estate Management. · 2004-01-01
- Law of March 28, 2003, on railway transport · 2004-01-01
- Law of 21 June 2001 on housing allowances. · 2004-01-01
- Law of September 8, 2000, on the commercialization and restructuring of the state enterprise "Polish State Railways". · 2004-01-01
- Law of 21 January 2000 on Amending Certain Laws Related to the Functioning of Public Administration. · 2004-01-01
- Law of 17 December 1998 on pensions and annuities from the Social Insurance Fund. · 2004-01-01
- Law of 29 August 1997 on hotel services and services of tour leaders and tourist guides. · 2004-01-01
- Law of 29 August 1997 on financing public roads. · 2004-01-01
- Law of 27 June 1997 on Occupational Medicine Service · 2004-01-01
- Law of 10 April 1997 - Energy Law. · 2004-01-01
- Law of 18 January 1996 on physical culture · 2004-01-01
- Law of December 14, 1994, on employment and counteracting unemployment. · 2004-01-01
- Law of June 20, 1992, on the rights to subsidized travel on public transport. · 2004-01-01
- Law of 16 October 1991 on Nature Protection. · 2004-01-01
- Law of September 28, 1991 on Forests. · 2004-01-01
- Law of September 7, 1991 on the Education System. · 2004-01-01
- Law of November 29, 1990 on social assistance. · 2004-01-01
- Law of January 26, 1982 - Teacher's Charter. · 2004-01-01
Information on Consolidated Text (12)
- Announcement of the Marshal of the Sejm of the Republic of Poland of February 20, 2024, concerning the promulgation of the consolidated text of the law on local government revenues
- Announcement of the Marshal of the Sejm of the Republic of Poland of October 7, 2022, on the promulgation of the consolidated text of the law on the revenues of local government units
- Announcement of the Marshal of the Sejm of the Republic of Poland of November 20, 2020, on the announcement of the consolidated text of the law on the revenues of local government units
- Announcement of the Marshal of the Sejm of the Republic of Poland of August 11, 2021, on the announcement of the consolidated text of the law on local government revenues
- Announcement of the Marshal of the Sejm of the Republic of Poland of November 22, 2019, on the announcement of the consolidated text of the Act on local government revenues
- Announcement of the Marshal of the Sejm of the Republic of Poland of July 5, 2018, on the promulgation of the consolidated text of the law on the revenues of local government units
- Announcement of the Marshal of the Sejm of the Republic of Poland of July 7, 2017, on the promulgation of the consolidated text of the law on the revenues of local government units
- Announcement of the Marshal of the Sejm of the Republic of Poland of January 28, 2016, concerning the promulgation of the consolidated text of the Law on local government revenues
- Announcement of the Marshal of the Sejm of the Republic of Poland of March 18, 2015, on the promulgation of the consolidated text of the law on local government revenues
- Announcement of the Marshal of the Sejm of the Republic of Poland of June 18, 2014, on the promulgation of the consolidated text of the law on local government revenues
- Announcement of the Marshal of the Sejm of the Republic of Poland of April 28, 2010, on the promulgation of the consolidated text of the Law on revenues of local government units
- Announcement of the Marshal of the Sejm of the Republic of Poland of May 8, 2008, on the announcement of the consolidated text of the law on the revenues of local government units
References (18)
- Law of March 15, 2002, on the system of the capital city of Warsaw.
- Law of 12 May 2000 on the principles of supporting regional development.
- Law of June 5, 1998, on poviat self-government.
- Law of June 5, 1998, on voivodeship self-government.
- Law of November 26, 1998, on public finance.
- Law of August 29, 1997 - Tax Ordinance.
- Law of 19 June 1997 on the prohibition of the use of products containing asbestos
- Law of 4 February 1994 - Geological and Mining Law.
- Law of 10 June 1994 on the management of real estate of the State Treasury taken over from the forces of the Russian Federation.
- Law of March 25, 1994, on the system of the capital city of Warsaw.
- Law of July 26, 1991 on Personal Income Tax.
- Law of 8 March 1990 on municipal self-government
- Law of 31 January 1989 on stamp duty.
- Law of March 21, 1985, on public roads.
- Law of July 25, 1985, on research and development units.
- Law of November 15, 1984, on agricultural tax.
- Law of June 26, 1974, Labour Code.
- Law of June 14, 1960, Code of Administrative Procedure.
Constitutional Tribunal Ruling (6)
- Judgment of the Constitutional Tribunal of March 6, 2019 case file K 18/17
- Judgment of the Constitutional Tribunal of March 4, 2014, ref. no. K 13/11
- Judgment of the Constitutional Tribunal of January 31, 2013, case file K 14/11
- Judgment of the Constitutional Tribunal of September 18, 2006, case file K 27/05.
- Judgment of the Constitutional Tribunal of 25 July 2006, case file K 30/04
- Judgment of the Constitutional Tribunal of 31 May 2005 case file K 27/04
Acts referring to this act
- Repealed Acts: Law of October 1, 2024, on the revenues of local government units
- Amending Acts: Law of 10 April 1997 - Energy Law.
- Amending Acts: Law of September 8, 2000, on the commercialization and restructuring of the state enterprise "Polish State Railways".
- Amending Acts: Law of 18 January 1996 on physical culture
- Amending Acts: Law of 29 August 1997 on financing public roads.
- Amending Acts: Law of 16 October 1991 on Nature Protection.
- Amending Acts: Law of November 29, 1990 on social assistance.
- Amending Acts: Law of 21 August 1997 on Real Estate Management.
- Amending Acts: Law of December 14, 1994, on employment and counteracting unemployment.
- Amending Acts: Law of 29 August 1997 on hotel services and services of tour leaders and tourist guides.
- Amending Acts: Law of March 28, 2003, on railway transport
- Amending Acts: Law of September 7, 1991 on the Education System.
- Amending Acts: Law of 21 January 2000 on Amending Certain Laws Related to the Functioning of Public Administration.
- Amending Acts: Law of June 20, 1992, on the rights to subsidized travel on public transport.
- Amending Acts: Law of September 28, 1991 on Forests.
- Amending Acts: Law of January 26, 1982 - Teacher's Charter.
- Amending Acts: Law of 17 December 1998 on pensions and annuities from the Social Insurance Fund.
- Amending Acts: Law of 27 June 1997 on Occupational Medicine Service
- Amending Acts: Law of 21 June 2001 on housing allowances.
- Amending Acts: Law of November 26, 1998, on the revenues of local government units in 1999 and 2000.
- Amending Acts: Law of 12 January 1991 on local taxes and fees.
- Amended Acts: Law of 16 January 2024 on special solutions serving the implementation of the budget law for 2024
- Amended Acts: Law of 30 August 2023 amending the law on the education system and certain other laws
- Amended Acts: Law of 7 July 2023 on the amendment of the law on special solutions for the implementation of the budget law for 2023 and certain other laws
- Amended Acts: Law of September 15, 2022, on amending the law on the revenues of local government units and certain other laws
- Amended Acts: Law of August 5, 2022, amending the Law - Teacher's Charter and certain other laws
- Amended Acts: Law of June 9, 2022, on amending the Law on Personal Income Tax and certain other laws
- Amended Acts: Law of May 12, 2022 on amending the law on the education system and certain other laws
- Amended Acts: Law of March 11, 2022, on Homeland Defence
- Amended Acts: Law of February 24, 2022, on amending the law on the Agricultural Property Agency and certain other laws
- Amended Acts: Law of October 14, 2021, amending the Law on revenues of local government units and certain other laws
- Amended Acts: Law of October 14, 2021, amending the Law on special solutions for the implementation of the budget law for 2021 and the Law on revenues of local government units
- Amended Acts: Act of March 30, 2021, on amending the Act on excise duty and certain other acts
- Amended Acts: Law of June 19, 2020, on subsidies for interest on bank loans granted to entrepreneurs affected by the effects of COVID-19 and on simplified approval proceedings in connection with the occurrence of COVID-19
- Amended Acts: Law of 2 March 2020 on special solutions related to the prevention, counteraction and combating of COVID-19, other infectious diseases and crises caused by them.
- Amended Acts: Law of 31 July 2019 amending certain laws to reduce regulatory burdens
- Amended Acts: Judgment of the Constitutional Tribunal of March 6, 2019 case file K 18/17
- Amended Acts: Law of 11 September 2019 amending the law on the revenues of local government units
- Amended Acts: Law of November 22, 2018, on amending the law - Educational Law, the law on the education system and certain other laws
- Amended Acts: Act of June 13, 2019, amending the Act - Teacher's Charter and certain other acts
- Amended Acts: Law of 23 October 2018 amending the Law on Personal Income Tax, the Law on Corporate Income Tax, the Law - Tax Ordinance and certain other laws
- Amended Acts: Law of 23 October 2018 on the Government Road Development Fund
- Amended Acts: Law of 11 January 2018 on electromobility and alternative fuels
- Amended Acts: Law of November 9, 2017, on amending the law on the revenues of local government units
- Amended Acts: Law of 27 October 2017 on the financing of educational tasks
- Amended Acts: Law of April 21, 2017, on amending the law on the educational information system and certain other laws
- Amended Acts: Law of 9 March 2017 on the metropolitan union in the Silesian Voivodeship
- Amended Acts: Law of December 1, 2016, amending the law on the revenues of local government units and certain other laws
- Amended Acts: Act of September 14, 2016 amending the Act on revenues of local government units
- Amended Acts: Law of October 9, 2015, on metropolitan unions