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Regulation of the Minister of Finance, Funds and Regional Policy of July 16, 2021 on the waiver of collection of personal income tax from income (revenues) from the redemption of financial subsidies or preferential financing granted by the Polish Development Fund
Rozporządzenie Ministra Finansów, Funduszy i Polityki Regionalnej z dnia 16 lipca 2021 r. w sprawie zaniechania poboru podatku dochodowego od dochodów (przychodów) z tytułu umorzenia subwencji finansowej lub finansowania preferencyjnego udzielonych przez Polski Fundusz Rozwoju
Type
Regulation (Rozporządzenie)
Status
in force (obowiązujący)
Announced
2021-07-16
Entry into force
2021-07-20
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
subsidiesTax Ordinancepersonal income taxcorporate income tax
Related acts
Amending Acts (2)
- Regulation of the Minister of Finance of December 15, 2022 amending the regulation on the waiver of collection of income tax from income (revenue) from the redemption of financial subsidies or preferential financing granted by the Polish Development Fund · 2022-12-22
- Regulation of the Minister of Finance of December 22, 2023 amending the regulation on the discontinuation of income tax collection from income (revenues) from the redemption of financial subsidies or preferential financing granted by the Polish Development Fund · 2023-12-29
Legal Basis (1)
Legal Basis from Art. (1)
- Law of August 29, 1997 - Tax Ordinance. · art. 22 par. 1 pkt 1
Acts referring to this act
- Implementing Regulations: Law of August 29, 1997 - Tax Ordinance.
- Amended Acts: Regulation of the Minister of Finance of December 22, 2023 amending the regulation on the discontinuation of income tax collection from income (revenues) from the redemption of financial subsidies or preferential financing granted by the Polish Development Fund
- Amended Acts: Regulation of the Minister of Finance of December 15, 2022 amending the regulation on the waiver of collection of income tax from income (revenue) from the redemption of financial subsidies or preferential financing granted by the Polish Development Fund