Part V. Questions about Budget and Property of Our Voivodeship, Counties, Cities and Communes
Question 23: On what principles are voivodeship and local taxes are levied in our Voivodeship?
23.1 Voivodeship and local taxes are: personal income tax, corporate income tax, inheritance and gift tax, real estate tax and other taxes and public levies which national law has not reserved for as national taxes. Our Diet and the Voivodeship Senate introduce voivodeship and local taxes by way of a Voivodeship Resolution.
23.2 Entities and objects of taxation, tax rates and rules of granting credits and deductions as well as categories of entities exempt from voivodeship and local taxes are regulated in a Voivodeship Resolutions. In the case of local taxes, the Voivodeship Resolution also specifies the extent to which the commune, county or city councils can set the rates of these taxes, guaranteeing equal and fair treatment of all taxpayers. Our Diet and Voivodeship Senate may change Voivodeship tax resolutions of only if such a change does not result in a decrease of the combined budgetary revenue of all units of the subnational government within our Voivodeship, as compared to the long-term forecast of such income prepared on the assumption that the current legal status is maintained. Otherwise, such a change requires the consent of the Senate of the Republic of Poland.
23.3 Voivodeship and local taxes in our Voivodeship are collected by the Voivodeship Treasury Administration, unless the law provides otherwise.
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