Home / Dz.U. 2012 poz. 362
Law of March 2, 2012, on the tax on the extraction of certain minerals
Ustawa z dnia 2 marca 2012 r. o podatku od wydobycia niektórych kopalin
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2012-03-02
Entry into force
2012-04-18
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
fiscal penal codecenytaxesregistersRegistertax offices and chambersextraction of mineralsfiscal penal lawTax controlMetalspersonal income taxcorporate income tax
Related acts
Implementing Regulations (49)
- Announcement of the Minister of Finance of February 7, 2013, on the average price of a ton of copper and the average price of a kilogram of silver for January 2013
- Announcement of the Minister of Finance of September 5, 2014, on the average price of a ton of copper and the average price of a kilogram of silver for August 2014
- Announcement of the Minister of Finance of August 29, 2014, regarding the current name of the quotation referred to in Article 8(1)(2) of the Act on the tax on the extraction of certain minerals.
- Announcement of the Minister of Finance of August 7, 2014, on the average price of a ton of copper and the average price of a kilogram of silver for July 2014
- Announcement of the Minister of Finance of July 8, 2014, on the average price of a ton of copper and the average price of a kilogram of silver for June 2014
- Announcement of the Minister of Finance of June 5, 2014 on the average price per tonne of copper and the average price per kilogram of silver for May 2014
- Announcement of the Minister of Finance of May 5, 2014 on the average price of a ton of copper and the average price of a kilogram of silver for April 2014
- Announcement of the Minister of Finance of April 7, 2014, on the average price of a ton of copper and the average price of a kilogram of silver for March 2014
- Announcement of the Minister of Finance of March 6, 2014, on the average price of a tonne of copper and the average price of a kilogram of silver for February 2014
- Announcement of the Minister of Finance of January 8, 2014 on the average price of a ton of copper and the average price of a kilogram of silver for December 2013
- Announcement of the Minister of Finance of February 7, 2014, on the average price per ton of copper and the average price per kilogram of silver for January 2014
- Announcement of the Minister of Finance of February 3, 2014, on the amounts referred to in Article 7(2-5) of the Act on the tax on the extraction of certain minerals
- Announcement of the Minister of Finance of 4 December 2013 on the average price of a tonne of copper and the average price of a kilogram of silver for November 2013
- Announcement of the Minister of Finance of 5 November 2013 on the average price of a ton of copper and the average price of a kilogram of silver for October 2013
- Announcement of the Minister of Finance of 7 October 2013 on the average price of a ton of copper and the average price of a kilogram of silver for September 2013
- Announcement of the Minister of Finance of September 6, 2013, on the average price of a ton of copper and the average price of a kilogram of silver for August 2013
- Announcement of the Minister of Finance of October 6, 2014, on the average price of a ton of copper and the average price of a kilogram of silver for September 2014
- Announcement of the Minister of Finance of August 7, 2013, on the average price of one ton of copper and the average price of one kilogram of silver for July 2013.
- Announcement of the Minister of Finance of July 4, 2013, on the average price of a ton of copper and the average price of a kilogram of silver for June 2013
- Announcement of the Minister of Finance of June 5, 2013 regarding the average price of a ton of copper and the average price of a kilogram of silver for May 2013
- Announcement of the Minister of Finance of January 24, 2013, on the amounts referred to in Article 7(2-5) of the Act on the tax on the extraction of certain minerals
- Announcement of the Minister of Finance of May 8, 2013, concerning the average price of a ton of copper and the average price of a kilogram of silver for April 2013
- Announcement of the Minister of Finance of 5 April 2013 on the average price of a ton of copper and the average price of a kilogram of silver for March 2013
- Announcement of the Minister of Finance of March 8, 2013, concerning the average price of a ton of copper and the average price of a kilogram of silver for February 2013.
- Announcement of the Minister of Finance of January 3, 2013, on the average price of a ton of copper and the average price of a kilogram of silver for December 2012
- Announcement of the Minister of Finance of December 6, 2012, concerning the average price of a ton of copper and the average price of a kilogram of silver for November 2012
- Announcement of the Minister of Finance of November 7, 2012, concerning the average price of a ton of copper and the average price of a kilogram of silver for October 2012
- Announcement of the Minister of Finance of October 4, 2012, on the average price of a ton of copper and the average price of a kilogram of silver for September 2012
- Announcement of the Minister of Finance of 4 September 2012 on the average price of a tonne of copper and the average price of a kilogram of silver for August 2012
- Announcement of the Minister of Finance of August 7, 2012, on the average price of a ton of copper and the average price of a kilogram of silver for July 2012
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Amending Acts (8)
- 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 25 July 2014 on the special hydrocarbon tax · 2016-01-01
- Law of April 13, 2016, on conformity assessment and market surveillance systems · 2016-04-20
- Law of November 16, 2016, - Provisions introducing the Law on the National Revenue Administration · 2017-03-01
- Law of 12 April 2019 amending the law on tax on the extraction of certain minerals · 2019-07-01
- Law of 11 September 2019 on the repeal of the law on special hydrocarbon tax and on the amendment of certain other laws · 2019-11-01
- Law of February 24, 2022, on amending the Law on personal income tax, the Law on vocational and social rehabilitation and employment of disabled persons, and the Law on tax on the extraction of certain minerals · 2022-03-10
- Law of November 21, 2025, on amending the Law on the tax on the extraction of certain minerals and certain other laws · 2026-01-01
Amended Acts (6)
- Law of August 29, 1997 - Tax Ordinance. · 2012-04-18
- Law of August 27, 2009 on the Customs Service · 2012-04-18
- Law of 10 September 1999 Fiscal Penal Code. · 2012-04-18
- Law of 15 February 1992 on corporate income tax. · 2012-04-18
- Law of September 28, 1991, on tax control. · 2012-04-18
- Law of July 26, 1991 on Personal Income Tax. · 2012-04-18
Information on Consolidated Text (5)
- Announcement of the Marshal of the Sejm of the Republic of Poland of March 27, 2026, on the promulgation of the consolidated text of the Law on the tax on the extraction of certain minerals
- Announcement of the Marshal of the Sejm of the Republic of Poland of June 23, 2022, on the announcement of the consolidated text of the law on tax on the extraction of certain minerals
- Announcement of the Marshal of the Sejm of the Republic of Poland of February 28, 2020, on the promulgation of the consolidated text of the law on the tax on the extraction of certain minerals
- Announcement of the Marshal of the Sejm of the Republic of Poland of January 11, 2018, on the promulgation of the consolidated text of the Act on the tax on the extraction of certain minerals
- Announcement of the Marshal of the Sejm of the Republic of Poland of 8 September 2016 on the promulgation of the consolidated text of the law on the tax on the extraction of certain minerals
Constitutional Tribunal Ruling (1)
Acts referring to this act
- Amending Acts: Law of 15 February 1992 on corporate income tax.
- Amending Acts: Law of August 29, 1997 - Tax Ordinance.
- Amending Acts: Law of August 27, 2009 on the Customs Service
- Amending Acts: Law of September 28, 1991, on tax control.
- Amending Acts: Law of July 26, 1991 on Personal Income Tax.
- Amending Acts: Law of 10 September 1999 Fiscal Penal Code.
- Amended Acts: Law of November 21, 2025, on amending the Law on the tax on the extraction of certain minerals and certain other laws
- Amended Acts: Law of February 24, 2022, on amending the Law on personal income tax, the Law on vocational and social rehabilitation and employment of disabled persons, and the Law on tax on the extraction of certain minerals
- Amended Acts: Law of 11 September 2019 on the repeal of the law on special hydrocarbon tax and on the amendment of certain other laws
- Amended Acts: Law of 12 April 2019 amending the law on tax on the extraction of certain minerals
- Amended Acts: Law of November 16, 2016, - Provisions introducing the Law on the National Revenue Administration
- Amended Acts: Law of April 13, 2016, on conformity assessment and market surveillance systems
- Amended Acts: Law of 25 July 2014 on the special hydrocarbon tax
- 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
- References: Regulation of the Minister of Finance of April 16, 2012 on the control of the extraction of certain minerals
- References: Regulation of the Minister of Finance of December 17, 2015, on the control of extraction of certain minerals
- References: Regulation of the Minister of Finance of December 17, 2015, amending the regulation on designating the Customs Service body competent to perform certain tasks of the Customs Service and determining its territorial scope of operation
- References: Regulation of the Minister of Finance of January 4, 2016, on official verification
- References: Regulation of the Minister of Finance of August 18, 2016, on official verification
- References: Law of November 16, 2016, on the National Revenue Administration
- Constitutional Tribunal Ruling for an Act: Judgment of the Constitutional Tribunal of 18 November 2014 ref. no. K 23/12
- Legal Basis: Announcement of the Minister of Finance of 4 September 2012 on the average price of a tonne of copper and the average price of a kilogram of silver for August 2012
- Legal Basis: Regulation of the Minister of Finance of April 10, 2012 on the scope of data for the record of measurements of the quantity of copper ore extracted, the content of copper and silver in this extracted ore, the quantity of produced concentrate and the content of copper and silver in this concentrate
- Legal Basis: Regulation of the Minister of Finance, Funds and Regional Policy of April 28, 2021 amending the regulation on the jurisdiction of tax offices and chambers of administration in matters of tax on the extraction of certain minerals
- Legal Basis: Regulation of the Minister of Finance of April 10, 2012 on the form of the declaration for the tax on the extraction of certain minerals
- Legal Basis: Regulation of the Minister of Finance and Economy of December 22, 2025, amending the regulation on the forms of declarations regarding the tax on the extraction of certain minerals
- Legal Basis: Regulation of the Minister of Finance of April 6, 2012 on the designation of customs offices and customs chambers whose heads and directors, respectively, are competent in the scope of tax on the extraction of certain minerals, as well as their territorial scope of operation
- Legal Basis: Announcement of the Minister of Finance of June 5, 2012, on the average price of a ton of copper and the average price of a kilogram of silver for May 2012
- Legal Basis: Announcement of the Minister of Finance of August 7, 2012, on the average price of a ton of copper and the average price of a kilogram of silver for July 2012
- Legal Basis: Announcement of the Minister of Finance of February 7, 2014, on the average price per ton of copper and the average price per kilogram of silver for January 2014
- Legal Basis: Announcement of the Minister of Finance of March 6, 2014, on the average price of a tonne of copper and the average price of a kilogram of silver for February 2014
- Legal Basis: Announcement of the Minister of Finance of April 7, 2014, on the average price of a ton of copper and the average price of a kilogram of silver for March 2014
- Legal Basis: Regulation of the Minister of Finance of December 1, 2022, amending the regulation on the jurisdiction of tax offices and tax administration chambers in the field of tax on the extraction of certain minerals
- Legal Basis: Announcement of the Minister of Finance of October 6, 2014, on the average price of a ton of copper and the average price of a kilogram of silver for September 2014
- Legal Basis: Announcement of the Minister of Finance of June 5, 2014 on the average price per tonne of copper and the average price per kilogram of silver for May 2014
- Legal Basis: Announcement of the Minister of Finance of September 5, 2014, on the average price of a ton of copper and the average price of a kilogram of silver for August 2014
- Legal Basis: Announcement of the Minister of Finance of May 5, 2014 on the average price of a ton of copper and the average price of a kilogram of silver for April 2014
- Legal Basis: Announcement of the Minister of Finance of 5 November 2013 on the average price of a ton of copper and the average price of a kilogram of silver for October 2013
- Legal Basis: Announcement of the Minister of Finance of July 5, 2012 on the average price of a ton of copper and the average price of a kilogram of silver for June 2012
- Legal Basis: Announcement of the Minister of Finance of February 3, 2014, on the amounts referred to in Article 7(2-5) of the Act on the tax on the extraction of certain minerals
- Legal Basis: Announcement of the Minister of Finance of January 8, 2014 on the average price of a ton of copper and the average price of a kilogram of silver for December 2013
- Legal Basis: Announcement of the Minister of Finance of August 7, 2014, on the average price of a ton of copper and the average price of a kilogram of silver for July 2014
- Legal Basis: Announcement of the Minister of Finance of 4 December 2013 on the average price of a tonne of copper and the average price of a kilogram of silver for November 2013
- Legal Basis: Announcement of the Minister of Finance of August 29, 2014, regarding the current name of the quotation referred to in Article 8(1)(2) of the Act on the tax on the extraction of certain minerals.
- Legal Basis: Regulation of the Minister of Finance of December 22, 2015, on the form of the declaration for tax on the extraction of certain minerals
- Legal Basis: Announcement of the Minister of Finance of May 10, 2012, concerning the average price of one ton of copper and the average price of one kilogram of silver for April 2012.
- Legal Basis: Announcement of the Minister of Finance of July 4, 2013, on the average price of a ton of copper and the average price of a kilogram of silver for June 2013
- Legal Basis: Announcement of the Minister of Finance of June 5, 2013 regarding the average price of a ton of copper and the average price of a kilogram of silver for May 2013
- Legal Basis: Announcement of the Minister of Finance of May 8, 2013, concerning the average price of a ton of copper and the average price of a kilogram of silver for April 2013
- Legal Basis: Regulation of the Minister of Finance of September 22, 2015, amending the regulation on the jurisdiction of customs offices and customs chambers in matters of tax on the extraction of certain minerals