Do you want to know what tax you should pay on receiving virtual currency and who will be exempt from it? Go to this article. Who is a shipping entrepreneur? Pursuant to the Act, a shipping company is understood to mean: a natural person, a legal person and a company referred to in Art. section points and a of the Act of February , on corporate income tax, having their place of residence or registered office or management in the territory of the Republic of Poland, who meets at least one of the conditions: he sails on his own or someone else's ship on his own behalf and has a valid Document of Compliance.
Is the owner of the ship, but does not sail on his own or someone else's ship on his own behalf, manages philippines photo editor another person's ship, in another person's name and for another person's benefit, under a contract, and has a valid Document of Compliance; a partner of a civil partnership and a general partnership that is not a taxpayer of corporate income tax, with its registered office, management board or place of residence in the territory of the Republic of Poland, who meets at least one of the conditions: he sails on his own or someone else's ship on his own behalf and has a valid Document of Compliance, is the owner of the ship, but does not sail on his own or someone else's ship on his own behalf, manages another person's ship.
on another person's behalf and for another person's benefit, under a contract, and has a valid Document of Compliance, a foreign entrepreneur within the meaning of the Act of March , on the principles of participation of foreign entrepreneurs and other foreign persons in economic transactions in the territory of the Republic of Poland Journal of Laws of.