Home / Dz.U. 2023 poz. 2542
Regulation of the Minister of Finance of 17 November 2023 on the collection and refund of tax on civil law transactions
Rozporządzenie Ministra Finansów z dnia 17 listopada 2023 r. w sprawie pobierania i zwrotu podatku od czynności cywilnoprawnych
Type
Regulation (Rozporządzenie)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2023-11-17
Entry into force
2024-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
civil lawtaxestax on civil law transactions
Related acts
Acts Declared Repealed (1)
Amending Acts (1)
Information on Consolidated Text (1)
Legal Basis (1)
Legal Basis from Art. (1)
- Law of September 9, 2000, on tax on civil law transactions. · art. 10 ust. 4
Acts referring to this act
- Implementing Regulations: Law of September 9, 2000, on tax on civil law transactions.
- Amended Acts: Regulation of the Minister of Finance and Economy of August 1, 2025, amending the regulation on the collection and refund of tax on civil law transactions
- Consolidated Text for an Act: Obwieszczenie Ministra Finansów i Gospodarki z dnia 13 sierpnia 2026 r. w sprawie ogłoszenia jednolitego tekstu rozporządzenia Ministra Finansów w sprawie pobierania i zwrotu podatku od czynności cywilnoprawnych
- Repeals Resulting From: Regulation of the Minister of Finance of November 25, 2015 on the method of collecting and refunding tax on civil law transactions