Home / Dz.U. 2021 poz. 29
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
Rozporządzenie Ministra Finansów, Funduszy i Polityki Regionalnej z dnia 4 stycznia 2021 r. w sprawie wzorów zawiadomienia o wyborze opodatkowania ryczałtem od dochodów spółek kapitałowych oraz oświadczenia o podmiotach, w których posiada prawa udziałowiec lub akcjonariusz podatnika opodatkowanego ryczałtem od dochodów spółek kapitałowych
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
2021-01-04
Entry into force
2021-01-08
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
taxeslump sumcorporate income taxcapital companies
Related acts
Legal Basis (1)
Legal Basis from Art. (1)
- Law of 15 February 1992 on corporate income tax. · art. 28i pkt 1 i 3
Repeals Resulting From (1)
Acts referring to this act
- Acts Declared Repealed: Law of 29 October 2021 amending the law on personal income tax, the law on corporate income tax and certain other laws
- Implementing Regulations: Law of 15 February 1992 on corporate income tax.