Law of 9 October 2015 on the implementation of the Agreement between the Government of the Republic of Poland and the Government of the United States of America on improving the fulfilment of international tax obligations and the implementation of FATCA legislation

Texts

The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.

Keywords

Related acts

Acts referring to this act

• Amending Acts: Law of 10 September 1999 Fiscal Penal Code.
• Amending Acts: Law of July 2, 2004 on freedom of economic activity
• Amended Acts: Law of May 23, 2024, on amending the law on the exchange of tax information with other countries and certain other laws
• Amended Acts: Law of 8 June 2022 on amending certain laws to automate the handling of certain matters by the National Revenue Administration
• Amended Acts: Law of 21 February 2019 amending certain laws in connection with ensuring the application of Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation)
• Amended Acts: Law of 4 April 2019 amending the Law on the Exchange of Tax Information with Other States and certain other laws
• Amended Acts: Law of March 9, 2017, on the exchange of tax information with other countries
• Amended Acts: Law of November 16, 2016, - Provisions introducing the Law on the National Revenue Administration
• Amended Acts: Law of 5 September 2016 on trust services and electronic identification
• Legal Basis: Regulation of the Minister of Finance of 26 January 2016 on the detailed conditions for applying verification procedures and cases where the selection of specific methods of procedure is possible under the FATCA Agreement
• Legal Basis: Regulation of the Minister of Development and Finance of February 24, 2017, on authorization to conduct controls of the performance of duties related to informing about US reportable accounts
• Legal Basis: Regulation of the Minister of Finance, Funds and Regional Policy of July 12, 2021, on authorization to perform certain activities related to the exchange of information in the field of taxation referred to in the FATCA Agreement
• Legal Basis: Regulation of the Minister of Finance, Funds and Regional Policy of July 14, 2021, on authorization to conduct inspections of the performance of obligations related to reporting on American reportable accounts
• Legal Basis: Regulation of the Minister of Development and Finance of December 27, 2017, on determining the format and procedure for transmitting information on reported American accounts
• Legal Basis: Regulation of the Minister of Development and Finance of February 24, 2017, on authorization to perform certain activities related to the exchange of information in the field of taxation referred to in the FATCA Agreement
• Legal Basis: Regulation of the Minister of Finance of April 13, 2016, on the determination of the form, format, and procedure for transmitting information on reportable US accounts
• Legal Basis: Regulation of the Minister of Finance of December 21, 2015, on the authorization to conduct controls on the performance of obligations related to reporting on American reportable accounts
• Legal Basis: Regulation of the Minister of Finance of December 21, 2015, on authorization to perform certain activities related to information exchange in the field of taxation referred to in the FATCA Agreement
• Legal Basis from Art.: Regulation of the Minister of Finance of December 21, 2015, on the authorization to conduct controls on the performance of obligations related to reporting on American reportable accounts
• Legal Basis from Art.: Regulation of the Minister of Finance, Funds and Regional Policy of July 12, 2021, on authorization to perform certain activities related to the exchange of information in the field of taxation referred to in the FATCA Agreement
• Legal Basis from Art.: Regulation of the Minister of Development and Finance of December 27, 2017, on determining the format and procedure for transmitting information on reported American accounts
• Legal Basis from Art.: Regulation of the Minister of Development and Finance of February 24, 2017, on authorization to conduct controls of the performance of duties related to informing about US reportable accounts
• Legal Basis from Art.: Regulation of the Minister of Development and Finance of February 24, 2017, on authorization to perform certain activities related to the exchange of information in the field of taxation referred to in the FATCA Agreement
• Legal Basis from Art.: Regulation of the Minister of Finance, Funds and Regional Policy of July 14, 2021, on authorization to conduct inspections of the performance of obligations related to reporting on American reportable accounts
• Legal Basis from Art.: Regulation of the Minister of Finance of April 13, 2016, on the determination of the form, format, and procedure for transmitting information on reportable US accounts
• Legal Basis from Art.: Regulation of the Minister of Finance of December 21, 2015, on authorization to perform certain activities related to information exchange in the field of taxation referred to in the FATCA Agreement
• Legal Basis from Art.: Regulation of the Minister of Finance of 26 January 2016 on the detailed conditions for applying verification procedures and cases where the selection of specific methods of procedure is possible under the FATCA Agreement
• Consolidated Text for an Act: Announcement of the Marshal of the Sejm of the Republic of Poland of December 20, 2019, on the promulgation of the consolidated text of the Law on the Implementation of the Agreement between the Government of the Republic of Poland and the Government of the United States of America on Improving Compliance with International Tax Obligations and Implementing FATCA Legislation
• Consolidated Text for an Act: Announcement of the Marshal of the Sejm of the Republic of Poland of August 1, 2024, on the promulgation of the consolidated text of the law on the implementation of the Agreement between the Government of the Republic of Poland and the Government of the United States of America on improving the fulfillment of international tax obligations and the implementation of FATCA legislation
• Consolidated Text for an Act: Announcement of the Marshal of the Sejm of the Republic of Poland of December 14, 2022, concerning the promulgation of the consolidated text of the Law on the Implementation of the Agreement between the Government of the Republic of Poland and the Government of the United States of America on Improving Compliance with International Tax Obligations and Implementing FATCA Legislation
• Consolidated Text for an Act: Announcement of the Marshal of the Sejm of the Republic of Poland of 15 September 2017 on the promulgation of the consolidated text of the Act on the Implementation of the Agreement between the Government of the Republic of Poland and the Government of the United States of America on Improving the Fulfillment of International Tax Obligations and Implementing FATCA Legislation