Home / Dz.U. 2006 nr 183 poz. 1353
Law of 24 August 2006 on tonnage tax
Ustawa z dnia 24 sierpnia 2006 r. o podatku tonażowym
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2006-08-24
Entry into force
2007-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
maritime lawtaxesmaritime navigation
Related acts
Implementing Regulations (4)
- Regulation of the Minister of Maritime Economy and Inland Navigation of April 9, 2020, on the determination of the forms of tax return and the declaration of opting for tonnage tax
- Regulation of the Minister of Transport, Construction and Maritime Economy of January 18, 2013, on the determination of the forms of tax return and the declaration of opting for tonnage tax
- Regulation of the Minister of Finance of June 21, 2013 on the method of keeping a register of fixed assets and intangible assets by shipping companies taxed with tonnage tax
- Regulation of the Minister of Finance of October 1, 2010, on the method of keeping a register of fixed assets and intangible and legal assets by shipowners subject to tonnage tax
Amending Acts (9)
- Law of 6 November 2008 amending the Law on Personal Income Tax, the Law on Corporate Income Tax and certain other laws · 2008-12-01
- Law of 7 December 2012 amending the Law on tonnage tax and certain other laws · 2013-01-01
- Law of 8 November 2013 on amending the Law on Corporate Income Tax, the Law on Personal Income Tax and the Law on Tonnage Tax · 2014-01-01
- Law of January 15, 2015 amending the law on the Customs Service, the law on tax offices and chambers, and certain other laws · 2015-04-01
- Law of November 16, 2016, - Provisions introducing the Law on the National Revenue Administration · 2017-03-01
- Law of 6 March 2018 - Provisions introducing the Law - Entrepreneurs' Law and other laws concerning economic activity · 2018-04-30
- Law of July 5, 2018, on the succession management of an individual's enterprise · 2018-11-25
- Law of 31 July 2019 amending certain laws to reduce regulatory burdens · 2020-01-01
- Law of November 28, 2020, on amending the Personal Income Tax Act, the Corporate Income Tax Act, the Act on lump-sum income tax from certain revenues earned by natural persons, and certain other laws · 2021-01-01
Amended Acts (5)
- Law of 20 November 1998 on lump-sum income tax from certain revenues earned by natural persons · 2007-01-01
- Law of 1 December 1995 on payments from profits by sole-shareholder State Treasury companies. · 2007-01-01
- Law of 15 February 1992 on corporate income tax. · 2007-01-01
- Law of July 26, 1991 on Personal Income Tax. · 2007-01-01
- Law of 31 January 1989 on the financial management of state-owned enterprises. · 2007-01-01
Information on Consolidated Text (5)
- Announcement of the Marshal of the Sejm of the Republic of Poland of May 21, 2021, on the announcement of the consolidated text of the law on tonnage tax
- Announcement by the Marshal of the Sejm of the Republic of Poland of August 7, 2020, on the promulgation of the consolidated text of the Law on Tonnage Tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of December 5, 2018, on the announcement of the consolidated text of the law on tonnage tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of January 30, 2018, on the promulgation of the consolidated text of the Act on Tonnage Tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of March 5, 2014, on the promulgation of the consolidated text of the Act on Tonnage Tax
References (4)
- Law of July 2, 2004 on freedom of economic activity
- Law of October 13, 1998, on the social insurance system.
- Protocol of 1978 relating to the International Convention for the Safety of Life at Sea, 1974, done at London on February 17, 1978.
- International Convention for the Safety of Life at Sea, 1974, done at London on November 1, 1974.
Acts referring to this act
- Amending Acts: Law of July 26, 1991 on Personal Income Tax.
- Amending Acts: Law of 1 December 1995 on payments from profits by sole-shareholder State Treasury companies.
- Amending Acts: Law of 15 February 1992 on corporate income tax.
- Amending Acts: Law of 20 November 1998 on lump-sum income tax from certain revenues earned by natural persons
- Amending Acts: Law of 31 January 1989 on the financial management of state-owned enterprises.
- Amended Acts: Law of November 28, 2020, on amending the Personal Income Tax Act, the Corporate Income Tax Act, the Act on lump-sum income tax from certain revenues earned by natural persons, and certain other laws
- Amended Acts: Law of 31 July 2019 amending certain laws to reduce regulatory burdens
- Amended Acts: Law of July 5, 2018, on the succession management of an individual's enterprise
- Amended Acts: Law of 6 March 2018 - Provisions introducing the Law - Entrepreneurs' Law and other laws concerning economic activity
- Amended Acts: Law of November 16, 2016, - Provisions introducing the Law on the National Revenue Administration
- Amended Acts: Law of January 15, 2015 amending the law on the Customs Service, the law on tax offices and chambers, and certain other laws
- Amended Acts: Law of 8 November 2013 on amending the Law on Corporate Income Tax, the Law on Personal Income Tax and the Law on Tonnage Tax
- Amended Acts: Law of 7 December 2012 amending the Law on tonnage tax and certain other laws
- Amended Acts: Law of 6 November 2008 amending the Law on Personal Income Tax, the Law on Corporate Income Tax and certain other laws
- References: Law of 5 August 2015 on work at sea
- References: Law of November 16, 2006, on amending the Personal Income Tax Act and on amending certain other acts
- References: Law of 6 July 2016 on the activation of the shipbuilding industry and complementary industries
- Legal Basis: Regulation of the Minister of Finance of October 1, 2010, on the method of keeping a register of fixed assets and intangible and legal assets by shipowners subject to tonnage tax
- Legal Basis: Regulation of the Minister of Transport, Construction and Maritime Economy of January 18, 2013, on the determination of the forms of tax return and the declaration of opting for tonnage tax
- Legal Basis: Regulation of the Minister of Finance of June 21, 2013 on the method of keeping a register of fixed assets and intangible assets by shipping companies taxed with tonnage tax
- Legal Basis: Regulation of the Minister of Maritime Economy and Inland Navigation of April 9, 2020, on the determination of the forms of tax return and the declaration of opting for tonnage tax
- Legal Basis from Art.: Regulation of the Minister of Maritime Economy and Inland Navigation of April 9, 2020, on the determination of the forms of tax return and the declaration of opting for tonnage tax
- Legal Basis from Art.: Regulation of the Minister of Finance of June 21, 2013 on the method of keeping a register of fixed assets and intangible assets by shipping companies taxed with tonnage tax
- Legal Basis from Art.: Regulation of the Minister of Transport, Construction and Maritime Economy of January 18, 2013, on the determination of the forms of tax return and the declaration of opting for tonnage tax
- Legal Basis from Art.: Regulation of the Minister of Finance of October 1, 2010, on the method of keeping a register of fixed assets and intangible and legal assets by shipowners subject to tonnage tax
- Consolidated Text for an Act: Announcement of the Marshal of the Sejm of the Republic of Poland of January 30, 2018, on the promulgation of the consolidated text of the Act on Tonnage Tax
- Consolidated Text for an Act: Announcement of the Marshal of the Sejm of the Republic of Poland of December 5, 2018, on the announcement of the consolidated text of the law on tonnage tax
- Consolidated Text for an Act: Announcement by the Marshal of the Sejm of the Republic of Poland of August 7, 2020, on the promulgation of the consolidated text of the Law on Tonnage Tax
- Consolidated Text for an Act: Announcement of the Marshal of the Sejm of the Republic of Poland of May 21, 2021, on the announcement of the consolidated text of the law on tonnage tax
- Consolidated Text for an Act: Announcement of the Marshal of the Sejm of the Republic of Poland of March 5, 2014, on the promulgation of the consolidated text of the Act on Tonnage Tax