Home / Dz.U. 2003 nr 202 poz. 1956
Law of 12 November 2003 amending the Law on Personal Income Tax and certain other laws
Ustawa z dnia 12 listopada 2003 r. o zmianie ustawy o podatku dochodowym od osób fizycznych oraz niektórych innych ustaw
Type
Law (Ustawa)
Status
in force (obowiązujący)
Announced
2003-11-12
Entry into force
2004-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
compensationcompaniesfamily allowancechildcare allowancerenteconomic activitylump sumhealth insurancesocial insurancesecuritiespersonal income taxnursing benefit
Related acts
Acts Declared Repealed (5)
- Regulation of the Minister of Finance of December 4, 2000, on determining the form of vehicle mileage record. · 2004-01-01
- Regulation of the Minister of Finance of 25 November 2002 on the scale of income tax for natural persons and the amount of income subject to lump-sum taxation. · 2004-01-01
- Regulation of the Minister of National Education and Sport of December 27, 2001, on the determination of types of instruments and teaching aids, the purchase of which entitles to deduct incurred expenses from income tax. · 2004-01-01
- Regulation of the Minister of Labour and Social Policy of 22 October 1998 on the detailed principles of providing financial assistance from the company social benefits fund for reducing housing expenses, exempt from personal income tax. · 2004-01-01
- Regulation of the Minister of Spatial Economy and Construction of December 21, 1996, on the determination of types of expenditures for the renovation and modernization of residential buildings or premises, by which income tax is reduced. · 2004-01-01
Implementing Regulations (4)
- Regulation of the Minister of Finance of 23 November 2004 on the amount of student relief in personal income tax.
- Regulation of the Minister of Finance of November 29, 2006, on the amount of the student relief in personal income tax
- Regulation of the Minister of Finance of November 17, 2005, on the amount of the student relief in personal income tax
- Regulation of the Minister of Finance of November 28, 2003, on the amount of the student relief in personal income tax
Amending Acts (5)
- Law of 10 December 2003 amending the law on amending the personal income tax law and certain other laws · 2003-12-29
- Law of 28 November 2003 on Family Benefits · 2004-05-01
- Law of 27 August 2004 on healthcare benefits financed from public funds · 2004-10-01
- Law of 18 November 2004 amending the Law on Personal Income Tax and amending certain other laws. · 2004-12-31
- Judgment of the Constitutional Tribunal of April 3, 2019, case file SK 13/16 · 2019-04-10
Amended Acts (7)
- Law of 30 August 2002 on the restructuring of certain public law receivables from entrepreneurs. · 2004-01-01
- Law of April 24, 2003, Provisions introducing the Law on public benefit activities and volunteering · 2004-01-01
- Law of 23 January 2003 on universal insurance in the National Health Fund · 2004-01-01
- Law of 21 November 2001 amending the Law on Personal Income Tax and the Law on Lump-Sum Personal Income Tax on Certain Income Earned by Natural Persons · 2004-01-01
- Law of 9 November 2000 amending the Law on Personal Income Tax and amending certain other laws. · 2004-01-01
- Law of December 1, 1994, on family and care benefits. · 2004-01-01
- Law of July 26, 1991 on Personal Income Tax. · 2004-01-01
References (11)
- Law of April 24, 2003, on public benefit activities and volunteering
- Law of May 22, 2003, on insurance activity
- Law of June 13, 2003, on social employment
- Law of July 27, 2002 on the conditions for admissibility and supervision of public aid for entrepreneurs.
- Law of 20 November 1998 on lump-sum income tax from certain revenues earned by natural persons
- Law of October 13, 1998, on the social insurance system.
- Law of August 21, 1997 – Law on Public Trading in Securities.
- Law of November 21, 1996, amending the Law on Personal Income Tax.
- Law of May 9, 1996, on the Performance of the Mandate of a Member of Parliament and Senator.
- Law of 20 October 1994 on special economic zones.
- Law of June 26, 1974, Labour Code.
Constitutional Tribunal Ruling (1)
Acts referring to this act
- Amending Acts: Law of April 24, 2003, Provisions introducing the Law on public benefit activities and volunteering
- Amending Acts: Law of July 26, 1991 on Personal Income Tax.
- Amending Acts: Law of December 1, 1994, on family and care benefits.
- Amending Acts: Law of 9 November 2000 amending the Law on Personal Income Tax and amending certain other laws.
- Amending Acts: Law of 21 November 2001 amending the Law on Personal Income Tax and the Law on Lump-Sum Personal Income Tax on Certain Income Earned by Natural Persons
- Amending Acts: Law of 30 August 2002 on the restructuring of certain public law receivables from entrepreneurs.
- Amending Acts: Law of 23 January 2003 on universal insurance in the National Health Fund
- Amended Acts: Judgment of the Constitutional Tribunal of April 3, 2019, case file SK 13/16
- Amended Acts: Law of 18 November 2004 amending the Law on Personal Income Tax and amending certain other laws.
- Amended Acts: Law of 27 August 2004 on healthcare benefits financed from public funds
- Amended Acts: Law of 28 November 2003 on Family Benefits
- Amended Acts: Law of 10 December 2003 amending the law on amending the personal income tax law and certain other laws
- References: Law of 12 November 2003 amending the Law on Lump-Sum Income Tax from Certain Revenues Earned by Natural Persons and the Law on Provisions Introducing the Law on Public Benefit Activities and Volunteering
- References: Law of August 29, 2005 on the refund to natural persons of certain expenses related to housing construction
- References: Law of November 16, 2006, on amending the Personal Income Tax Act and on amending certain other acts
- Constitutional Tribunal Ruling for an Act: Judgment of the Constitutional Tribunal of April 3, 2019, case file SK 13/16
- Legal Basis: Regulation of the Minister of Finance of November 29, 2006, on the amount of the student relief in personal income tax
- Legal Basis: Regulation of the Minister of Finance of November 28, 2003, on the amount of the student relief in personal income tax
- Legal Basis: Regulation of the Minister of Finance of November 17, 2005, on the amount of the student relief in personal income tax
- Legal Basis: Regulation of the Minister of Finance of 23 November 2004 on the amount of student relief in personal income tax.
- Legal Basis from Art.: Regulation of the Minister of Finance of 23 November 2004 on the amount of student relief in personal income tax.
- Legal Basis from Art.: Regulation of the Minister of Finance of November 28, 2003, on the amount of the student relief in personal income tax
- Legal Basis from Art.: Regulation of the Minister of Finance of November 29, 2006, on the amount of the student relief in personal income tax
- Legal Basis from Art.: Regulation of the Minister of Finance of November 17, 2005, on the amount of the student relief in personal income tax
- Repeals Resulting From: Regulation of the Minister of Finance of 25 November 2002 on the scale of income tax for natural persons and the amount of income subject to lump-sum taxation.
- Repeals Resulting From: Regulation of the Minister of Labour and Social Policy of 22 October 1998 on the detailed principles of providing financial assistance from the company social benefits fund for reducing housing expenses, exempt from personal income tax.
- Repeals Resulting From: Regulation of the Minister of National Education and Sport of December 27, 2001, on the determination of types of instruments and teaching aids, the purchase of which entitles to deduct incurred expenses from income tax.
- Repeals Resulting From: Regulation of the Minister of Spatial Economy and Construction of December 21, 1996, on the determination of types of expenditures for the renovation and modernization of residential buildings or premises, by which income tax is reduced.
- Repeals Resulting From: Regulation of the Minister of Finance of December 4, 2000, on determining the form of vehicle mileage record.