Home / Dz.U. 2021 poz. 2105
Law of 29 October 2021 amending the law on personal income tax, the law on corporate income tax and certain other laws
Ustawa z dnia 29 października 2021 r. o zmianie ustawy o podatku dochodowym od osób fizycznych, ustawy o podatku dochodowym od osób prawnych oraz niektórych innych ustaw
Type
Law (Ustawa)
Status
in force (obowiązujący)
Announced
2021-10-29
Entry into force
2022-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
fiscal penal codeenforcement proceedings in administrationspecial economic zonetaxeslump-sum taxsocial insurancefiscal penal lawaccountingpersonal income taxcorporate income tax
Related acts
Acts Declared Repealed (25)
- Regulation of the Minister of Finance of December 28, 2018 on the method of submitting by electronic means the payer's statement, the issuer's statement and the declaration in personal income tax · 2022-01-01
- Regulation of the Minister of Finance, Funds and Regional Policy of 3 March 2021 amending the regulation on the determination of certain forms of statements, declarations and tax information applicable in the scope of personal income tax · 2022-10-01
- Regulation of the Minister of Finance, Funds and Regional Policy of 26 February 2021 amending the regulation on the determination of the forms of declarations, returns, statements and tax information applicable in the scope of corporate income tax · 2022-10-01
- Regulation of the Minister of Finance, Funds and Regional Policy of January 4, 2021, on the forms of notification of the choice of taxation with a lump sum from the income of capital companies and the declaration of entities in which a shareholder or stockholder of a taxpayer taxed with a lump sum from the income of capital companies holds rights · 2022-10-01
- Regulation of the Minister of Finance, Funds and Regional Policy of January 25, 2021, on the form of information on the advance payment of personal income tax from the income from the disposal of rights to a real estate company paid by the payer · 2022-10-01
- Announcement of the Minister of Finance, Funds and Regional Policy of July 9, 2021, on the promulgation of the consolidated text of the regulation of the Minister of Finance on the forms of declarations on the amount of income from unrealized gains and information on the market value of an asset determined in a European Union Member State for the purposes of taxation with a tax equivalent to the tax on unrealized gains, applicable in the scope of corporate income tax · 2022-10-01
- Regulation of the Minister of Finance of April 9, 2020, amending the regulation on determining the forms of declarations, returns, statements and tax information applicable in the scope of corporate income tax · 2022-10-01
- Regulation of the Minister of Finance, Funds and Regional Policy of December 28, 2020, amending the regulation on the determination of certain forms of declarations, statements and tax information applicable in the scope of personal income tax · 2022-10-01
- Regulation of the Minister of Finance, Funds and Regional Policy of December 18, 2020, amending the regulation on the forms of tax returns applicable in the scope of personal income tax · 2022-10-01
- Regulation of the Minister of Finance, Funds and Regional Policy of December 11, 2020, on the forms of tax returns, declarations and information applicable to lump-sum income tax from certain revenues earned by natural persons · 2022-10-01
- Regulation of the Minister of Finance, Funds and Regional Policy of October 21, 2020, amending the regulation on the determination of certain forms of tax declarations, statements, and information applicable in the field of personal income tax · 2022-10-01
- Regulation of the Minister of Finance of July 29, 2020, on the form of the annual tax calculation, including information on the amount of income, which pension authorities are obliged to prepare · 2022-10-01
- Regulation of the Minister of Finance of December 5, 2019, on the form of the declaration on the amount of income earned from a controlled foreign corporation and the due personal income tax · 2022-10-01
- Regulation of the Minister of Finance of December 11, 2019, on the forms of tax declarations applicable in the scope of personal income tax · 2022-10-01
- Regulation of the Minister of Finance of December 9, 2019, on defining certain forms of tax declarations, statements, and information applicable in the scope of personal income tax · 2022-10-01
- Regulation of the Minister of Finance of December 9, 2019, on the form of the declaration on the amount of income earned from a controlled foreign corporation and the due corporate income tax · 2022-10-01
- Regulation of the Minister of Finance, Investments and Development of November 14, 2019 on the determination of the forms of declarations, tax returns, statements and information applicable in the scope of corporate income tax · 2022-10-01
- Regulation of the Minister of Finance, Investments and Development of November 5, 2019, amending the Regulation on the forms of declarations on the amount of income from unrealized gains and information on the market value of an asset determined in a European Union Member State for the purposes of taxation with a tax equivalent to the tax on unrealized gains, applicable to corporate income tax · 2022-10-01
- Regulation of the Minister of Finance of May 30, 2019, on the forms of declarations on the amount of income from unrealized gains and information on the market value of an asset determined in a European Union Member State for the purposes of taxation with a tax equivalent to the tax on unrealized gains, applicable in the scope of personal income tax · 2022-10-01
- Regulation of the Minister of Finance of May 30, 2019 on the forms of declarations on the amount of income from unrealized gains and information on the amount of the market value of an asset determined in a European Union Member State for the purposes of taxation with a tax equivalent to the tax on unrealized gains, applicable in the scope of corporate income tax · 2022-10-01
- Regulation of the Minister of Finance, Funds and Regional Policy of May 10, 2021, on the form of the declaration on the amount of income achieved and the flat-rate tax on capital company income · 2022-10-01
- Regulation of the Minister of Finance of December 27, 2018 on the determination of the form of information on changes in the application for a tax card or liquidation of conducted business · 2022-10-01
- Regulation of the Minister of Finance of December 21, 2018 on the determination of the form of the application for taxation in the form of a tax card · 2022-10-01
- Regulation of the Minister of Development and Finance of 14 March 2017 on the form of the declaration of transferring 1% of tax to public benefit organizations · 2022-10-01
- Regulation of the Minister of Finance of December 23, 2019, on keeping the tax revenue and expense ledger · 2026-01-01
Amending Acts (13)
- Law of December 9, 2021, amending the Law on Excise Duty and certain other laws · 2022-01-01
- Law of December 9, 2021 on amending the Law on excise duty and certain other laws · 2022-01-01
- Law of December 17, 2021, on amending the Law on Public Health and certain other laws · 2022-01-01
- Law of 8 June 2022 on amending certain laws to automate the handling of certain matters by the National Revenue Administration · 2022-07-01
- Law of June 9, 2022, on amending the Law on Personal Income Tax and certain other laws · 2022-07-01
- Law of August 5, 2022, amending the Law on mortgage credit and supervision of mortgage credit intermediaries and agents, and the Law amending the Law on personal income tax, the Law on corporate income tax, and certain other laws · 2022-08-18
- Law of October 7, 2022, on amending the law on corporate income tax and certain other laws · 2023-01-01
- Law of May 26, 2023, on amending the law on value added tax and certain other laws · 2023-07-01
- Law of June 16, 2023, on amending the Law on Tax on Goods and Services and certain other laws · 2023-08-12
- Law of June 16, 2023, amending the law on amending the law on personal income tax, the law on corporate income tax and certain other laws, and the law on lump-sum income tax from certain revenues earned by natural persons · 2024-01-01
- Law of September 27, 2024, on amending the Law on Personal Income Tax and certain other laws · 2024-10-30
- Act of 6 November 2024 on the compensatory taxation of constituent units of international and national groups · 2025-01-01
- Law of 24 January 2025 on amending the law on tax on goods and services, the law on excise duty and certain other laws · 2025-04-01
Amended Acts (26)
- Law of 8 August 1996 on the Council of Ministers. · 2021-11-24
- Law of 6 December 2008 on excise duty · 2022-01-01
- Law of 7 September 2007 on assistance to persons entitled to maintenance · 2022-01-01
- Law of 11 March 2004 on value added tax · 2022-01-01
- Law of 27 August 2004 on healthcare benefits financed from public funds · 2022-01-01
- Law of 28 November 2003 on Family Benefits · 2022-01-01
- Law of June 17, 1966, on enforcement proceedings in administration. · 2022-01-01
- Law of 9 January 2020 on the additional annual monetary benefit for pensioners and annuitants. · 2022-01-01
- Law of October 16, 2019 on resolving disputes concerning double taxation and concluding advance pricing agreements · 2022-01-01
- Law of 6 March 2018 on the Central Register and Information on Economic Activity and the Entrepreneur's Information Point · 2022-01-01
- Law of 6 March 2018 - Entrepreneurs' Law · 2022-01-01
- Law of March 9, 2017, on the exchange of tax information with other countries · 2022-01-01
- Law of November 16, 2016, on the National Revenue Administration · 2022-01-01
- Law of 29 August 2014 on amending the Law on Corporate Income Tax, the Law on Personal Income Tax and certain other laws · 2022-01-01
- Law of 29 September 1994 on accounting. · 2022-01-01
- Law of 15 February 1992 on corporate income tax. · 2022-01-01
- Law of July 26, 1991 on Personal Income Tax. · 2022-01-01
- Law of 10 September 1999 Fiscal Penal Code. · 2022-01-01
- Law of 20 November 1998 on lump-sum income tax from certain revenues earned by natural persons · 2022-01-01
- Law of October 13, 1998, on the social insurance system. · 2022-01-01
- Law of 17 December 1998 on pensions and annuities from the Social Insurance Fund. · 2022-01-01
- Law of August 29, 1997 - Tax Ordinance. · 2022-01-01
- Law of 20 October 1994 on special economic zones. · 2022-01-01
- Law of May 10, 2018, on supporting new investments · 2022-02-01
- Law of September 9, 2000, on tax on civil law transactions. · 2023-01-01
- Law of May 30, 2014, on Consumer Rights · 2023-01-01
Acts referring to this act
- Amending Acts: Law of September 9, 2000, on tax on civil law transactions.
- Amending Acts: Law of May 30, 2014, on Consumer Rights
- Amending Acts: Law of May 10, 2018, on supporting new investments
- Amending Acts: Law of 6 March 2018 on the Central Register and Information on Economic Activity and the Entrepreneur's Information Point
- Amending Acts: Law of 6 March 2018 - Entrepreneurs' Law
- 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 29 August 2014 on amending the Law on Corporate Income Tax, the Law on Personal Income Tax and certain other laws
- Amending Acts: Law of 6 December 2008 on excise duty
- Amending Acts: Law of 7 September 2007 on assistance to persons entitled to maintenance
- Amending Acts: Law of 27 August 2004 on healthcare benefits financed from public funds
- Amending Acts: Law of 11 March 2004 on value added tax
- Amending Acts: Law of 28 November 2003 on Family Benefits
- Amending Acts: Law of 10 September 1999 Fiscal Penal Code.
- Amending Acts: Law of 17 December 1998 on pensions and annuities from the Social Insurance Fund.
- Amending Acts: Law of 20 November 1998 on lump-sum income tax from certain revenues earned by natural persons
- Amending Acts: Law of October 13, 1998, on the social insurance system.
- Amending Acts: Law of August 29, 1997 - Tax Ordinance.
- Amending Acts: Law of June 17, 1966, on enforcement proceedings in administration.
- Amending Acts: Law of 9 January 2020 on the additional annual monetary benefit for pensioners and annuitants.
- Amending Acts: Law of October 16, 2019 on resolving disputes concerning double taxation and concluding advance pricing agreements
- Amending Acts: Law of 20 October 1994 on special economic zones.
- Amending Acts: Law of 29 September 1994 on accounting.
- Amending Acts: Law of 15 February 1992 on corporate income tax.
- Amending Acts: Law of July 26, 1991 on Personal Income Tax.
- Amending Acts: Law of 8 August 1996 on the Council of Ministers.
- Amended Acts: Law of 24 January 2025 on amending the law on tax on goods and services, the law on excise duty and certain other laws
- Amended Acts: Act of 6 November 2024 on the compensatory taxation of constituent units of international and national groups
- Amended Acts: Law of September 27, 2024, on amending the Law on Personal Income Tax and certain other laws
- Amended Acts: Law of June 16, 2023, amending the law on amending the law on personal income tax, the law on corporate income tax and certain other laws, and the law on lump-sum income tax from certain revenues earned by natural persons
- Amended Acts: Law of June 16, 2023, on amending the Law on Tax on Goods and Services and certain other laws
- Amended Acts: Law of May 26, 2023, on amending the law on value added tax and certain other laws
- Amended Acts: Law of October 7, 2022, on amending the law on corporate income tax and certain other laws
- Amended Acts: Law of August 5, 2022, amending the Law on mortgage credit and supervision of mortgage credit intermediaries and agents, and the Law amending the Law on personal income tax, the Law on corporate income tax, and certain other laws
- Amended Acts: Law of June 9, 2022, on amending the Law on Personal Income Tax and certain other laws
- Amended Acts: Law of 8 June 2022 on amending certain laws to automate the handling of certain matters by the National Revenue Administration
- Amended Acts: Law of December 9, 2021 on amending the Law on excise duty and certain other laws
- Amended Acts: Law of December 17, 2021, on amending the Law on Public Health and certain other laws
- Amended Acts: Law of December 9, 2021, amending the Law on Excise Duty and certain other laws
- Repeals Resulting From: Regulation of the Minister of Finance of December 23, 2019, on keeping the tax revenue and expense ledger
- Repeals Resulting From: Regulation of the Minister of Finance, Funds and Regional Policy of 3 March 2021 amending the regulation on the determination of certain forms of statements, declarations and tax information applicable in the scope of personal income tax
- Repeals Resulting From: Regulation of the Minister of Finance, Funds and Regional Policy of 26 February 2021 amending the regulation on the determination of the forms of declarations, returns, statements and tax information applicable in the scope of corporate income tax
- Repeals Resulting From: Regulation of the Minister of Finance, Funds and Regional Policy of January 25, 2021, on the form of information on the advance payment of personal income tax from the income from the disposal of rights to a real estate company paid by the payer
- Repeals Resulting From: Regulation of the Minister of Finance, Funds and Regional Policy of January 4, 2021, on the forms of notification of the choice of taxation with a lump sum from the income of capital companies and the declaration of entities in which a shareholder or stockholder of a taxpayer taxed with a lump sum from the income of capital companies holds rights
- Repeals Resulting From: Regulation of the Minister of Finance, Funds and Regional Policy of December 28, 2020, amending the regulation on the determination of certain forms of declarations, statements and tax information applicable in the scope of personal income tax
- Repeals Resulting From: Regulation of the Minister of Finance, Funds and Regional Policy of December 18, 2020, amending the regulation on the forms of tax returns applicable in the scope of personal income tax
- Repeals Resulting From: Regulation of the Minister of Finance, Funds and Regional Policy of December 11, 2020, on the forms of tax returns, declarations and information applicable to lump-sum income tax from certain revenues earned by natural persons
- Repeals Resulting From: Regulation of the Minister of Finance, Funds and Regional Policy of October 21, 2020, amending the regulation on the determination of certain forms of tax declarations, statements, and information applicable in the field of personal income tax
- Repeals Resulting From: Regulation of the Minister of Finance of July 29, 2020, on the form of the annual tax calculation, including information on the amount of income, which pension authorities are obliged to prepare
- Repeals Resulting From: Regulation of the Minister of Finance of April 9, 2020, amending the regulation on determining the forms of declarations, returns, statements and tax information applicable in the scope of corporate income tax