Home / Dz.U. 2022 poz. 2852
Regulation of the Minister of Finance of December 28, 2022 on the exemption from the obligation to collect lump-sum corporate income tax
Rozporządzenie Ministra Finansów z dnia 28 grudnia 2022 r. w sprawie wyłączenia obowiązku poboru zryczałtowanego podatku dochodowego od osób prawnych
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
corporate income tax
Related acts
Repealed Acts (8)
- 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 26(2e) of the Corporate 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 26(2e) of the Corporate 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 26 para. 2e of the law on corporate 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 26(2e) of the Corporate 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 26(2e) of the Corporate 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 26(2e) of the Corporate Income Tax Act · 2023-01-01
- Regulation of the Minister of Finance of June 27, 2019, amending the regulation on the exclusion or limitation of the application of Article 26(2e) of the Corporate Income Tax Law · 2023-01-01
- 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 · 2023-01-01
Amending Acts (3)
- 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 legal 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 legal persons · 2024-12-24
- Regulation of the Minister of Finance and Economy of October 12, 2025, amending the regulation on the exemption from the obligation to collect lump-sum corporate income tax · 2025-12-31
Information on Consolidated Text (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
- 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 26(2e) of the Corporate 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 26(2e) of the Corporate Income Tax Act
- Repealing Acts: Regulation of the Minister of Finance of June 27, 2019, amending the regulation on the exclusion or limitation of the application of Article 26(2e) of the Corporate Income Tax Law
- 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 26(2e) of the Corporate 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 26(2e) of the Corporate 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 26(2e) of the Corporate 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 26 para. 2e of the law on corporate 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 26(2e) of the Corporate Income Tax Act
- Implementing Regulations: Law of 15 February 1992 on corporate income tax.
- Amended Acts: Regulation of the Minister of Finance and Economy of October 12, 2025, amending the regulation on the exemption from the obligation to collect lump-sum corporate 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 legal 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 legal persons
- Consolidated Text for an Act: Announcement of the Minister of Finance of 14 May 2025 on the promulgation 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 legal persons