OFFICIAL LEGAL TITLE
o zmianie ustawy o podatku dochodowym od osób prawnych
FREQUENTLY ASKED QUESTIONS
What is the official ID of this bill?
The official print number for this legislation is 10_1233.
When did the legislative process begin?
The process officially started on 2025-05-08.
What are the main provisions?
Key points include:
- Removal of Article 27c from the Corporate Income Tax Act.
- Cancellation of monetary penalties for companies that failed to comply with obligations related to the repealed Article 27c before the law's effective date.
- No new penalty proceedings related to Article 27c will be initiated, and existing ones will be discontinued.
What is the specific legal status?
The current status is Enacted.
Where can I read the full text of this legislation?
The full official text is available at:
View full text
Is this summary verified?
Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-01-30.
What is the impact of this bill?
We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge.