Rozporządzenie Ministra Finansów z dnia 12 marca 2015 r. w sprawie zaniechania poboru podatku dochodowego od niektórych dochodów (przychodów) podatników podatku dochodowego od osób prawnych oraz częściowego zaniechania poboru wpłat z zysku | Dz.U. 2015 poz. 399 — Poland law | Esheria

Rozporządzenie Ministra Finansów z dnia 12 marca 2015 r. w sprawie zaniechania poboru podatku dochodowego od niektórych dochodów (przychodów) podatników podatku dochodowego od osób prawnych oraz częściowego zaniechania poboru wpłat z zysku

This regulation concerns waiving collection of income tax from some income of corporate income tax payers and partial waiving of profit-based payments.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction
Poland
Instrument
Regulation
Citation
Dz.U. 2015 poz. 399
Version
Undated source snapshot
Language
pl
Updated
Official source
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corporate income tax liquidation profit contributions profit distributions state-owned companies withholding

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Statute overview

About this statute

This regulation concerns waiving collection of income tax from some income of corporate income tax payers and partial waiving of profit-based payments. § 1. § 2. § 3. The regulation waives corporate income tax and profit-contribution collections for certain single-member State Treasury companies in liquidation when they transfer real estate or perpetual usufruct rights to the State Treasury.