Home / Dz.U. 2022 poz. 2834
Regulation of the Minister of Finance of December 28, 2022 on the exemption from the obligation to collect lump-sum income tax from natural persons
Rozporządzenie Ministra Finansów z dnia 28 grudnia 2022 r. w sprawie wyłączenia obowiązku poboru zryczałtowanego podatku dochodowego od osób fizycznych
Type
Regulation (Rozporządzenie)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2022-12-28
Entry into force
2023-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
personal income tax
Related acts
Repealed Acts (7)
- 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 41(12) of the Personal Income Tax Act · 2023-01-01
- Regulation of the Minister of Finance of June 30, 2022, amending the regulation on the exclusion or limitation of the application of Article 41(12) of the Personal Income Tax Act · 2023-01-01
- 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 41 para. 12 of the law on personal income tax · 2023-01-01
- 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 41(12) of the Personal Income Tax Act · 2023-01-01
- Regulation of the Minister of Finance of June 19, 2020, amending the regulation on the exclusion or limitation of the application of Article 41(12) of the Personal Income Tax Act · 2023-01-01
- Regulation of the Minister of Finance of December 23, 2019, amending the regulation on the exclusion or limitation of the application of Article 41(12) of the Personal Income Tax Act · 2023-01-01
- Regulation of the Minister of Finance of December 31, 2018 on the exclusion or limitation of the application of Article 41(12) of the Personal Income Tax Act · 2023-01-01
Amending Acts (2)
- Regulation of the Minister of Finance of December 22, 2023 amending the regulation on the exemption from the obligation to collect lump-sum income tax from natural persons · 2023-12-31
- Regulation of the Minister of Finance of 18 December 2024 amending the regulation on exemption from the obligation to collect flat-rate income tax from natural persons · 2024-12-24
Information on Consolidated Text (1)
Legal Basis (1)
Legal Basis from Art. (1)
- Law of July 26, 1991 on Personal Income Tax. · art. 41 ust. 29
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of June 19, 2020, amending the regulation on the exclusion or limitation of the application of Article 41(12) of the Personal Income Tax Act
- Repealing Acts: Regulation of the Minister of Finance of December 31, 2018 on the exclusion or limitation of the application of Article 41(12) of the Personal Income Tax Act
- Repealing Acts: Regulation of the Minister of Finance of December 23, 2019, amending the regulation on the exclusion or limitation of the application of Article 41(12) of the Personal Income Tax Act
- Repealing Acts: 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 41(12) of the Personal Income Tax Act
- Repealing Acts: Regulation of the Minister of Finance of June 30, 2022, amending the regulation on the exclusion or limitation of the application of Article 41(12) of the Personal Income Tax Act
- Repealing 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 41 para. 12 of the law on personal income tax
- Repealing 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 41(12) of the Personal Income Tax Act
- Implementing Regulations: Law of July 26, 1991 on Personal Income Tax.
- Amended Acts: Regulation of the Minister of Finance of 18 December 2024 amending the regulation on exemption from the obligation to collect flat-rate income tax from natural persons
- Amended Acts: Regulation of the Minister of Finance of December 22, 2023 amending the regulation on the exemption from the obligation to collect lump-sum income tax from natural persons
- Consolidated Text for an Act: Announcement of the Minister of Finance of 16 February 2025 on the announcement of the consolidated text of the Regulation of the Minister of Finance on the exemption from the obligation to collect lump-sum income tax from natural persons