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Personal Income Tax Law

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Attachment 4 – PIT (see art..26sec.1point 9)

Chapter 6. Tax Base and Amount of Tax

Article 26. 1. The tax base, subject to Article 24, paragraph 3, and Articles 28 to 30, shall
be the income assessed pursuant to Articles 9 and 24, subparagraph I and 2, and 4 to 7 or
Article 25 after the deduction of the following amounts:
1) disability pensions and other permanent burdens based on a legal tit
le, which are not
the revenue earning costs, and alimonies, with the exclusion of children
‘s maintenance, at the
amount assessed in the court judgment;
2) social insurance premiums of the taxpayer and persons working with him, if they have
not been appropriated as the revenue earning costs;
3) fees to organisations membership of which is obligatory for the taxpayer, if they have
not been appropriated as the revenue earning costs;
4) refunds, made in a given tax year, of unduly collected retirement and disability
pensions
and social insurance allowances in amounts including income tax, if not
yet deducted by an
insurance pension office;
5) refunds, made in a given tax year, of unduly collected performances whic
h have
previously increased the income liable to taxation, in amounts including collected income tax, if
said refunds have not been yet deducted by the tax remitter:
6) the expenses for the purpose of rehabilitati on incurred by a taxpayer who is a disabled
person, or a taxpayer who supports the disabled;
7) by which the basic exploitation charge for the extraction of minerals was reduced, in
compliance with the Mining Law;
8) expenditures incurred in the tax year for construction of a taxpayer’s own or co-owned
by him multi-family apartment building where at least five living accommodations are to be let,
and expenditures for acquisition of the lot for the construction of the said building. Living
accommodations let to persons who in relation to the owner or to at least one of the co-owners
are included in the I tax group within the meaning of the provisions of
the Inheritance and
Donations Tax Act, shall not be deemed the accommodations to be let;
9) donations:
a) for the purposes of science, technical research, education, education and upbringing,
culture, physical culture and sports, health protection and social aid, occupational and social
rehabilitation of the disabled, supporting social initiatives to build roads and telecommunication
networks in rural areas and to supply water thereto – up to the amount not exceeding 15 per
cent of the income;
b) for the purposes of religious practice, charitable welfare activities, public security,
national defence, environment protection, charity, as well as for the purposes connected with
housing for local self-governments and for constructing watchtowers of t
he units for fire
protection as meant by the provisions on fire protection, their equipment and maintenance up to
the total amount not exceeding 10 per cent of the income.
2. The total amount of deductions made for the expenditures actually
incurred for purposes listed under paragraph 1, subparagraph 8 in the pe
riod of validity of this
Act cannot exceed the product of 70 sq. metres of usable floor area and
the conversion ratio for
I sq metre of usable floor area of an apartment building, established fo
r the purpose of
calculating the- guarantee bonus for the deposits in housing savings boo
ks for the 3
rd quarter of
the year preceding the tax year, and the number of apartments designated
for lease to persons
who are not included in the I tax group referred to in paragraph 1, subp
aragraph 8;
3. In the case of constructing the co-owned multi-family apartment build
ing referred to in
Paragraph 1, subparagraph 8, the amount of deductions to which each of c
o-owners is entitled
within the total amount of deductions mentioned in paragraph 2, shall be
assessed
Tax survey – Poland [PIT]1

proportionally to their share in such co-ownership; in the absence of ev
idence proving the
amount of the owners’ shares it shall be presumed that the shares in the
co-ownership are
equal.
4. The expenses referred to under paragraph 1, subparagraph 8 above, whi
ch are not
covered by the yearly income of the taxpay er, shall be deductible from incomes earned during
the subsequent years until they are fully deducted, within the limits specified under paragraphs
2 and 3 above.
5. Total amount of deductions specified in paragraph 1, subparagraph 9 c
annot exceed 15
per cent of income or revenue liable to lump sum tax pursuant to Article
30, paragraph 1,
subparagraph 6, but the deductions may not be made for donations to:
1) natural persons;
2) legal persons and organizational units having no legal personality who perform activities
consisting of the production of electronic equipment, fuels, tobacco, spirits, wines, beer and
other alcohol products containing more than 1. 5 per cent of alcohol, as well as products of
noble metals or containing such metals, or trading in such products.
6. Where a donation includes goods or services liable to the goods and s
ervices tax, the
amount of the donation shall be considered the value of goods including the output tax on
goods and services.
7. The amount of expenditures for the purposes listed in paragraph 1 shall be estimated
on the basis of documents giving evidence of their having been incurred, provided that the
deduction of expenditures for the purposes listed in paragraph 1, subparagraph 8 above with
the exception of expenditures for purchasing a lot, can be made if such expenditures were
documented by invoices (simplified invoices) drawn up only by a taxpayer of the goods and
services tax who is not exempt from this tax or by a customs clearance certificate. In the case of
constructing a co-owned multi-family apartment
Tax survey – Poland [PIT]2

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