Home / Dz.U. 2018 poz. 2545
Regulation of the Minister of Finance of December 31, 2018 on the exclusion or limitation of the application of Article 26(2e) of the Corporate Income Tax Act
Rozporządzenie Ministra Finansów z dnia 31 grudnia 2018 r. w sprawie wyłączenia lub ograniczenia stosowania art. 26 ust. 2e ustawy o podatku dochodowym od osób prawnych
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
2018-12-31
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
corporate income tax
Related acts
Repealing Acts (1)
Amending Acts (6)
- Regulation of the Minister of Finance of June 27, 2019, amending the regulation on the exclusion or limitation of the application of Article 26(2e) of the Corporate Income Tax Law · 2019-06-28
- Regulation of the Minister of Finance of December 23, 2019, amending the regulation on the exclusion or limitation of the application of Article 26(2e) of the Corporate Income Tax Act · 2020-01-01
- Regulation of the Minister of Finance of June 19, 2020, amending the regulation on the exclusion or limitation of the application of Article 26(2e) of the Corporate Income Tax Act · 2020-06-25
- Regulation of the Minister of Finance, Funds and Regional Policy of December 28, 2020, amending the regulation on the exclusion or limitation of the application of Article 26(2e) of the Corporate Income Tax Act · 2020-12-31
- Regulation of the Minister of Finance, Funds and Regional Policy of June 25, 2021, amending the regulation on the exclusion or limitation of the application of Article 26 para. 2e of the law on corporate income tax · 2021-06-30
- Regulation of the Minister of Finance of June 30, 2022, amending the regulation on the exclusion or limitation of the application of Article 26(2e) of the Corporate Income Tax Act · 2022-07-01
Information on Consolidated Text (1)
Legal Basis (1)
Legal Basis from Art. (1)
- Law of 15 February 1992 on corporate income tax. · art. 26 ust. 9
Acts referring to this act
- Repealed Acts: Regulation of the Minister of Finance of December 28, 2022 on the exemption from the obligation to collect lump-sum corporate income tax
- Implementing Regulations: Law of 15 February 1992 on corporate income tax.
- Amended Acts: Regulation of the Minister of Finance of June 30, 2022, amending the regulation on the exclusion or limitation of the application of Article 26(2e) of the Corporate Income Tax Act
- Amended Acts: Regulation of the Minister of Finance, Funds and Regional Policy of June 25, 2021, amending the regulation on the exclusion or limitation of the application of Article 26 para. 2e of the law on corporate income tax
- Amended Acts: Regulation of the Minister of Finance, Funds and Regional Policy of December 28, 2020, amending the regulation on the exclusion or limitation of the application of Article 26(2e) of the Corporate Income Tax Act
- Amended Acts: Regulation of the Minister of Finance of June 19, 2020, amending the regulation on the exclusion or limitation of the application of Article 26(2e) of the Corporate Income Tax Act
- Amended Acts: Regulation of the Minister of Finance of December 23, 2019, amending the regulation on the exclusion or limitation of the application of Article 26(2e) of the Corporate Income Tax Act
- Amended Acts: Regulation of the Minister of Finance of June 27, 2019, amending the regulation on the exclusion or limitation of the application of Article 26(2e) of the Corporate Income Tax Law
- Consolidated Text for an Act: Announcement of the Minister of Finance of October 18, 2022, on the promulgation of the consolidated text of the Regulation of the Minister of Finance on the exclusion or limitation of the application of Article 26(2e) of the Corporate Income Tax Act