Home / Dz.U. 2006 nr 217 poz. 1588
Law of November 16, 2006, on amending the Personal Income Tax Act and on amending certain other acts
Ustawa z dnia 16 listopada 2006 r. o zmianie ustawy o podatku dochodowym od osób fizycznych oraz o zmianie niektórych innych ustaw
Type
Law (Ustawa)
Status
in force (obowiązujący)
Announced
2006-11-16
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
donationstax cardeconomic activitycarssecuritiesAccounting recordspersonal income taxlump-sum taxtax reliefstax declarationtax offices and chamberscurrencyIncome and expense ledgersreal estate
Related acts
Implementing Regulations (27)
- Announcement of the Minister of Finance of December 7, 2015 on the amount of the general sum of deductions for housing purposes
- Announcement of the Minister of Finance of December 4, 2024, on the total amount of deductions for housing expenses in 2025
- Announcement of the Minister of Finance of December 1, 2023, on the amount of the general deduction for housing expenses in 2024
- Announcement of the Minister of Finance of December 2, 2022 on the amount of the general deduction for housing expenses in 2023
- Announcement of the Minister of Finance of December 2, 2021, on the amount of the total deductions for housing expenses in 2022
- Announcement of the Minister of Finance, Funds and Regional Policy of December 1, 2020, on the total amount of deductions for housing expenses in 2021
- Announcement of the Minister of Finance of December 11, 2019, on the total amount of deductions for housing purposes in 2020
- Announcement of the Minister of Finance of December 7, 2018, on the amount of the general deduction for housing expenses in 2019
- Announcement of the Minister of Development and Finance of December 7, 2017, on the amount of the general deduction for housing expenses
- Announcement of the Minister of Development and Finance of 16 December 2016 on the amount of the total deduction for housing expenses
- Announcement of the Minister of Finance and Economy of December 12, 2025, on the amount of general deductions for housing expenses in 2026
- Announcement of the Minister of Finance of 2 December 2014 on the amount of the general deduction for housing expenses
- Announcement of the Minister of Finance of December 2, 2013, on the amount of the general deduction for housing expenses
- Announcement of the Minister of Finance of December 6, 2012, concerning the amount of the total deduction for housing expenses
- Announcement of the Minister of Finance of November 25, 2011 on the amount of the total deduction for housing expenses
- Announcement of the Minister of Finance of December 3, 2010, on the amount of the general deduction for housing expenses
- Announcement of the Minister of Finance of November 30, 2009 regarding the amount of the total deduction for housing expenses
- Announcement of the Minister of Finance of December 8, 2008, on the amount of the general deduction for housing expenses
- Announcement of the Minister of Finance of December 4, 2007, on the amount of the general sum of deductions for housing purposes
- Announcement of the Minister of Finance of December 15, 2006, on the amount of the general deduction for housing expenses
- Regulation of the Minister of Finance of 4 November 2014 on the form of a declaration on the amount of expenses related to an investment serving to meet housing needs
- Regulation of the Minister of Finance of October 3, 2013, on the form of the declaration on the amount of expenses related to an investment serving housing needs
- Regulation of the Minister of Finance of 9 November 2011 on the form of a statement on the amount of expenses related to an investment serving to meet housing needs
- Regulation of the Minister of Finance of November 4, 2011, on determining the form of the declaration applicable to lump-sum tax on income from the odpłatne zbycie of real estate and property rights
- Regulation of the Minister of Finance of December 9, 2008, on the form of the declaration on the amount of expenses related to an investment serving to meet housing needs
- Regulation of the Minister of Finance of July 5, 2007 on the determination of the form of the declaration on the amount of expenses related to an investment serving to meet housing needs
- Regulation of the Minister of Finance of December 14, 2006 on the determination of the form of the declaration applicable to the lump-sum tax on the income from the paid disposal of real estate and property rights
Amending Acts (3)
- Law of 6 November 2008 amending the Law on Personal Income Tax, the Law on Corporate Income Tax and certain other laws · 2009-01-01
- Judgment of the Constitutional Tribunal of March 29, 2012, ref. no. K 27/08 · 2012-04-23
- Judgment of the Constitutional Tribunal of July 29, 2014, case file no. P 49/13 · 2016-01-07
Amended Acts (4)
- Law of July 26, 1991 on Personal Income Tax. · 2007-01-01
- Law of September 6, 2001, Pharmaceutical Law. · 2007-01-01
- Law of April 20, 2004, on the promotion of employment and labor market institutions · 2007-01-01
- Law of 20 November 1998 on lump-sum income tax from certain revenues earned by natural persons · 2007-01-01
References (8)
- Law of 25 February 1964 - Family and Guardianship Code.
- Law of 24 August 2006 on tonnage tax
- Law of 8 September 2006 on financial support for families and other persons in acquiring their own housing
- Law of April 24, 2003, on public benefit activities and volunteering
- Law of 12 November 2003 amending the Law on Personal Income Tax and certain other laws
- Law of 30 June 2000 on Industrial Property Law.
- Law of 22 August 1997 on the Public Blood Service.
- Law of 15 February 1992 on corporate income tax.
Acts referring to this act
- Amending Acts: Law of April 20, 2004, on the promotion of employment and labor market institutions
- Amending Acts: Law of July 26, 1991 on Personal 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 September 6, 2001, Pharmaceutical Law.
- Amended Acts: Judgment of the Constitutional Tribunal of July 29, 2014, case file no. P 49/13
- Amended Acts: Judgment of the Constitutional Tribunal of March 29, 2012, ref. no. K 27/08
- 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 September 2007 on amending the Law on personal income tax
- Constitutional Tribunal Ruling for an Act: Judgment of the Constitutional Tribunal of March 29, 2012, ref. no. K 27/08
- Constitutional Tribunal Ruling for an Act: Judgment of the Constitutional Tribunal of July 29, 2014, case file no. P 49/13
- Legal Basis: Announcement of the Minister of Finance of December 1, 2023, on the amount of the general deduction for housing expenses in 2024
- Legal Basis: Announcement of the Minister of Finance of December 2, 2022 on the amount of the general deduction for housing expenses in 2023
- Legal Basis: Announcement of the Minister of Finance of December 2, 2021, on the amount of the total deductions for housing expenses in 2022
- Legal Basis: Announcement of the Minister of Finance, Funds and Regional Policy of December 1, 2020, on the total amount of deductions for housing expenses in 2021
- Legal Basis: Announcement of the Minister of Finance of December 11, 2019, on the total amount of deductions for housing purposes in 2020
- Legal Basis: Announcement of the Minister of Finance of December 7, 2018, on the amount of the general deduction for housing expenses in 2019
- Legal Basis: Announcement of the Minister of Development and Finance of December 7, 2017, on the amount of the general deduction for housing expenses
- Legal Basis: Announcement of the Minister of Development and Finance of 16 December 2016 on the amount of the total deduction for housing expenses
- Legal Basis: Announcement of the Minister of Finance of December 7, 2015 on the amount of the general sum of deductions for housing purposes
- Legal Basis: Announcement of the Minister of Finance of 2 December 2014 on the amount of the general deduction for housing expenses
- Legal Basis: Announcement of the Minister of Finance of December 2, 2013, on the amount of the general deduction for housing expenses
- Legal Basis: Announcement of the Minister of Finance of December 6, 2012, concerning the amount of the total deduction for housing expenses
- Legal Basis: Announcement of the Minister of Finance of November 25, 2011 on the amount of the total deduction for housing expenses
- Legal Basis: Announcement of the Minister of Finance of December 3, 2010, on the amount of the general deduction for housing expenses
- Legal Basis: Announcement of the Minister of Finance of November 30, 2009 regarding the amount of the total deduction for housing expenses
- Legal Basis: Announcement of the Minister of Finance of December 8, 2008, on the amount of the general deduction for housing expenses
- Legal Basis: Announcement of the Minister of Finance of December 4, 2007, on the amount of the general sum of deductions for housing purposes
- Legal Basis: Announcement of the Minister of Finance of December 15, 2006, on the amount of the general deduction for housing expenses
- Legal Basis: Regulation of the Minister of Finance of July 5, 2007 on the determination of the form of the declaration on the amount of expenses related to an investment serving to meet housing needs
- Legal Basis: Regulation of the Minister of Finance of October 3, 2013, on the form of the declaration on the amount of expenses related to an investment serving housing needs
- Legal Basis: Regulation of the Minister of Finance of 9 November 2011 on the form of a statement on the amount of expenses related to an investment serving to meet housing needs
- Legal Basis: Regulation of the Minister of Finance of November 4, 2011, on determining the form of the declaration applicable to lump-sum tax on income from the odpłatne zbycie of real estate and property rights
- Legal Basis: Regulation of the Minister of Finance of December 9, 2008, on the form of the declaration on the amount of expenses related to an investment serving to meet housing needs
- Legal Basis: Regulation of the Minister of Finance of 4 November 2014 on the form of a declaration on the amount of expenses related to an investment serving to meet housing needs
- Legal Basis: Regulation of the Minister of Finance of December 14, 2006 on the determination of the form of the declaration applicable to the lump-sum tax on the income from the paid disposal of real estate and property rights
- Legal Basis: Announcement of the Minister of Finance and Economy of December 12, 2025, on the amount of general deductions for housing expenses in 2026
- Legal Basis: Announcement of the Minister of Finance of December 4, 2024, on the total amount of deductions for housing expenses in 2025
- Legal Basis from Art.: Announcement of the Minister of Finance of December 11, 2019, on the total amount of deductions for housing purposes in 2020
- Legal Basis from Art.: Announcement of the Minister of Finance of December 6, 2012, concerning the amount of the total deduction for housing expenses
- Legal Basis from Art.: Announcement of the Minister of Finance of December 7, 2018, on the amount of the general deduction for housing expenses in 2019
- Legal Basis from Art.: Announcement of the Minister of Finance of December 4, 2007, on the amount of the general sum of deductions for housing purposes
- Legal Basis from Art.: Announcement of the Minister of Development and Finance of December 7, 2017, on the amount of the general deduction for housing expenses
- Legal Basis from Art.: Regulation of the Minister of Finance of December 9, 2008, on the form of the declaration on the amount of expenses related to an investment serving to meet housing needs
- Legal Basis from Art.: Announcement of the Minister of Finance of November 25, 2011 on the amount of the total deduction for housing expenses
- Legal Basis from Art.: Regulation of the Minister of Finance of July 5, 2007 on the determination of the form of the declaration on the amount of expenses related to an investment serving to meet housing needs
- Legal Basis from Art.: Announcement of the Minister of Development and Finance of 16 December 2016 on the amount of the total deduction for housing expenses
- Legal Basis from Art.: Regulation of the Minister of Finance of December 14, 2006 on the determination of the form of the declaration applicable to the lump-sum tax on the income from the paid disposal of real estate and property rights
- Legal Basis from Art.: Regulation of the Minister of Finance of November 4, 2011, on determining the form of the declaration applicable to lump-sum tax on income from the odpłatne zbycie of real estate and property rights
- Legal Basis from Art.: Regulation of the Minister of Finance of 9 November 2011 on the form of a statement on the amount of expenses related to an investment serving to meet housing needs
- Legal Basis from Art.: Regulation of the Minister of Finance of October 3, 2013, on the form of the declaration on the amount of expenses related to an investment serving housing needs