Home / Dz.U. 2019 poz. 2528
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
Rozporządzenie Ministra Finansów z dnia 23 grudnia 2019 r. zmieniające rozporządzenie w sprawie wyłączenia lub ograniczenia stosowania art. 26 ust. 2e ustawy o podatku dochodowym od osób prawnych
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
2019-12-23
Entry into force
2020-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
taxesincome taxexclusionscorporate income tax
Related acts
Repealing Acts (1)
Amended Acts (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- Repealed Acts: Regulation of the Minister of Finance of December 28, 2022 on the exemption from the obligation to collect lump-sum corporate income tax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.
- Amending Acts: 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