Home / Dz.U. 2018 poz. 2193
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
Ustawa z dnia 23 października 2018 r. o zmianie ustawy o podatku dochodowym od osób fizycznych, ustawy o podatku dochodowym od osób prawnych, ustawy - Ordynacja podatkowa oraz niektórych innych ustaw
Type
Law (Ustawa)
Status
in force (obowiązujący)
Announced
2018-10-23
Entry into force
2019-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
fiscal penal codetaxespatent attorneysnotary public officetax on goods and servicespersonal income taxtax advisoryenforcement proceedings in administrationspecial economic zoneadvocacybiegliTax Ordinancelegal advisorsfiscal penal lawlocal self-governmentcorporate income tax
Related acts
Acts Declared Repealed (8)
- Regulation of the Minister of Finance of July 2, 2018 on the determination of the form of a simplified report on personal income tax · 2019-01-01
- Announcement of the Minister of Finance of June 26, 2014, on the promulgation of the consolidated text of the regulation of the Minister of Finance on the method and procedure for determining the income of natural persons by estimation and the method and procedure for eliminating double taxation of natural persons in the case of correction of profits of related entities · 2019-01-01
- Regulation of the Minister of Finance of June 17, 2013, amending the regulation on the method and procedure for determining the income of natural persons by estimation and the method and procedure for eliminating double taxation of natural persons in the case of adjustment of profits of related entities · 2019-01-01
- Regulation of the Minister of Finance of September 10, 2009 on the method and procedure for determining the income of natural persons by estimation and the method and procedure for eliminating double taxation of natural persons in the case of correction of profits of related entities · 2019-01-01
- Regulation of the Minister of Finance of July 2, 2018 on the determination of the form of a simplified report on corporate income tax · 2019-01-01
- Regulation of the Minister of Development and Finance of September 12, 2017 on the information contained in tax documentation in the scope of corporate income tax · 2019-01-01
- Regulation of the Minister of Finance of November 30, 2015, on determining the form of the declaration on the amount of income achieved from a controlled foreign company applicable in the scope of personal income tax · 2019-01-01
- Regulation of the Minister of Finance of November 12, 2015 on the determination of the form of the tax return on income from a controlled foreign company applicable in the scope of corporate income tax · 2019-01-01
Implementing Regulations (1)
Amending Acts (2)
- Law of December 14, 2018 amending the Law on Public Finance and certain other laws · 2019-01-01
- Law of June 5, 2020, on amending the Law on Personal Income Tax, the Law on Corporate Income Tax, the Law on Lump-Sum Income Tax from certain revenues earned by natural persons, and certain other laws · 2020-07-01
Amended Acts (17)
- Law of 20 October 1994 on special economic zones. · 2019-01-01
- Law of 15 February 1992 on corporate income tax. · 2019-01-01
- Law of February 14, 1991, on Notaries Public. · 2019-01-01
- Law of July 26, 1991 on Personal Income Tax. · 2019-01-01
- Law of July 6, 1982 on Legal Advisors. · 2019-01-01
- Law of May 26, 1982 on Advocacy. · 2019-01-01
- Law of June 17, 1966, on enforcement proceedings in administration. · 2019-01-01
- Law of 15 June 2018 amending the Law on Personal Income Tax, the Law on Corporate Income Tax and the Law on Lump-Sum Income Tax on certain revenues earned by natural persons · 2019-01-01
- Law of March 9, 2017, on the exchange of tax information with other countries · 2019-01-01
- Law of 11 May 2017 on statutory auditors, auditing firms and public oversight · 2019-01-01
- Law of November 16, 2016, on the National Revenue Administration · 2019-01-01
- Law of 11 March 2004 on value added tax · 2019-01-01
- Law of November 13, 2003, on the revenues of local government units · 2019-01-01
- Law of 11 April 2001 on Patent Attorneys. · 2019-01-01
- Law of 10 September 1999 Fiscal Penal Code. · 2019-01-01
- Law of August 29, 1997 - Tax Ordinance. · 2019-01-01
- Law of 5 July 1996 on tax advisory services. · 2019-01-01
Acts referring to this act
- Amending Acts: Law of November 13, 2003, on the revenues of local government units
- Amending Acts: Law of 11 April 2001 on Patent Attorneys.
- Amending Acts: Law of May 26, 1982 on Advocacy.
- Amending Acts: Law of June 17, 1966, on enforcement proceedings in administration.
- Amending Acts: Law of July 6, 1982 on Legal Advisors.
- Amending Acts: Law of February 14, 1991, on Notaries Public.
- Amending Acts: Law of 15 June 2018 amending the Law on Personal Income Tax, the Law on Corporate Income Tax and the Law on Lump-Sum Income Tax on certain revenues earned by natural persons
- Amending Acts: Law of July 26, 1991 on Personal Income Tax.
- Amending Acts: Law of 11 May 2017 on statutory auditors, auditing firms and public oversight
- Amending Acts: Law of March 9, 2017, on the exchange of tax information with other countries
- Amending Acts: Law of November 16, 2016, on the National Revenue Administration
- Amending Acts: Law of 15 February 1992 on corporate income tax.
- Amending Acts: Law of 20 October 1994 on special economic zones.
- Amending Acts: Law of 5 July 1996 on tax advisory services.
- Amending Acts: Law of August 29, 1997 - Tax Ordinance.
- Amending Acts: Law of 10 September 1999 Fiscal Penal Code.
- Amending Acts: Law of 11 March 2004 on value added tax
- Amended Acts: Law of June 5, 2020, on amending the Law on Personal Income Tax, the Law on Corporate Income Tax, the Law on Lump-Sum Income Tax from certain revenues earned by natural persons, and certain other laws
- Amended Acts: Law of December 14, 2018 amending the Law on Public Finance and certain other laws
- Legal Basis: Regulation of the Minister of Finance of June 7, 2019, on the form of the declaration on the amount of lump-sum corporate income tax from interest and discount payments made within the issuance of a given series of bonds
- Legal Basis from Art.: Regulation of the Minister of Finance of June 7, 2019, on the form of the declaration on the amount of lump-sum corporate income tax from interest and discount payments made within the issuance of a given series of bonds
- Repeals Resulting From: Announcement of the Minister of Finance of June 26, 2014, on the promulgation of the consolidated text of the regulation of the Minister of Finance on the method and procedure for determining the income of natural persons by estimation and the method and procedure for eliminating double taxation of natural persons in the case of correction of profits of related entities
- Repeals Resulting From: Regulation of the Minister of Finance of November 12, 2015 on the determination of the form of the tax return on income from a controlled foreign company applicable in the scope of corporate income tax
- Repeals Resulting From: Regulation of the Minister of Finance of November 30, 2015, on determining the form of the declaration on the amount of income achieved from a controlled foreign company applicable in the scope of personal income tax
- Repeals Resulting From: Regulation of the Minister of Finance of September 10, 2009 on the method and procedure for determining the income of natural persons by estimation and the method and procedure for eliminating double taxation of natural persons in the case of correction of profits of related entities
- Repeals Resulting From: Regulation of the Minister of Finance of July 2, 2018 on the determination of the form of a simplified report on corporate income tax
- Repeals Resulting From: Regulation of the Minister of Finance of July 2, 2018 on the determination of the form of a simplified report on personal income tax
- Repeals Resulting From: Regulation of the Minister of Development and Finance of September 12, 2017 on the information contained in tax documentation in the scope of corporate income tax
- Repeals Resulting From: Regulation of the Minister of Finance of June 17, 2013, amending the regulation on the method and procedure for determining the income of natural persons by estimation and the method and procedure for eliminating double taxation of natural persons in the case of adjustment of profits of related entities