Home / Dz.U. 2018 poz. 2509
Regulation of the Minister of Finance of December 21, 2018 on transfer pricing documentation in the scope of personal income tax
Rozporządzenie Ministra Finansów z dnia 21 grudnia 2018 r. w sprawie dokumentacji cen transferowych w zakresie podatku dochodowego od osób fizycznych
Type
Regulation (Rozporządzenie)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2018-12-21
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
cenyincome taxdocumentspersonal income tax
Related acts
Acts Declared Repealed (1)
Amending Acts (4)
- Regulation of the Minister of Finance of February 10, 2020, amending the regulation on transfer pricing documentation in the scope of personal income tax · 2020-02-15
- Regulation of the Minister of Finance, Funds and Regional Policy of December 23, 2020, amending the regulation on transfer pricing documentation in the scope of personal income tax · 2021-01-01
- Regulation of the Minister of Finance of March 29, 2023, amending the regulation on transfer pricing documentation in the scope of personal income tax · 2021-01-01
- Regulation of the Minister of Finance of March 29, 2022, amending the regulation on transfer pricing documentation in the scope of personal income tax · 2022-04-08
Information on Consolidated Text (2)
- Announcement of the Minister of Finance of August 11, 2023, on the promulgation of the consolidated text of the Regulation of the Minister of Finance on transfer pricing documentation in the scope of personal income tax
- Announcement of the Minister of Finance, Funds and Regional Policy of May 14, 2021, on the announcement of the consolidated text of the Regulation of the Minister of Finance on transfer pricing documentation in the scope of personal income tax
Legal Basis (1)
Legal Basis from Art. (1)
- Law of July 26, 1991 on Personal Income Tax. · art. 23zc ust. 4
Acts referring to this act
- Implementing Regulations: Law of July 26, 1991 on Personal Income Tax.
- Amended Acts: Regulation of the Minister of Finance of March 29, 2022, amending the regulation on transfer pricing documentation in the scope of personal income tax
- Amended Acts: Regulation of the Minister of Finance of March 29, 2023, amending the regulation on transfer pricing documentation in the scope of personal income tax
- Amended Acts: Regulation of the Minister of Finance, Funds and Regional Policy of December 23, 2020, amending the regulation on transfer pricing documentation in the scope of personal income tax
- Amended Acts: Regulation of the Minister of Finance of February 10, 2020, amending the regulation on transfer pricing documentation in the scope of personal income tax
- Consolidated Text for an Act: Announcement of the Minister of Finance, Funds and Regional Policy of May 14, 2021, on the announcement of the consolidated text of the Regulation of the Minister of Finance on transfer pricing documentation in the scope of personal income tax
- Consolidated Text for an Act: Announcement of the Minister of Finance of August 11, 2023, on the promulgation of the consolidated text of the Regulation of the Minister of Finance on transfer pricing documentation in the scope of 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 personal income tax