Home / Dz.U. 2025 poz. 1390
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
Rozporządzenie Ministra Finansów i Gospodarki z dnia 12 października 2025 r. zmieniające rozporządzenie w sprawie wyłączenia obowiązku poboru zryczałtowanego podatku dochodowego od osób prawnych
Type
Regulation (Rozporządzenie)
Status
in force (obowiązujący)
Announced
2025-10-12
Entry into force
2025-12-31
Texts
Keywords
taxeslump-sum taxlump sumcorporate income tax
Related acts
Amended Acts (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
- Implementing Regulations: Law of 15 February 1992 on corporate income tax.
- Amending Acts: Regulation of the Minister of Finance of December 28, 2022 on the exemption from the obligation to collect lump-sum corporate income tax
- Amendments After Consolidated Text: 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