{"id":15473,"date":"2026-02-23T10:47:08","date_gmt":"2026-02-23T10:47:08","guid":{"rendered":"https:\/\/pmrsa.pl\/?p=15473"},"modified":"2026-02-24T07:34:53","modified_gmt":"2026-02-24T07:34:53","slug":"%d1%87%d0%b8-%d1%81%d0%bb%d1%96%d0%b4-%d1%80%d0%be%d0%b7%d0%ba%d1%80%d0%b8%d0%b2%d0%b0%d1%82%d0%b8-%d1%96%d0%bd%d1%84%d0%be%d1%80%d0%bc%d0%b0%d1%86%d1%96%d1%8e-%d0%bf%d1%80%d0%be-%d0%bd%d0%b5%d0%bf","status":"publish","type":"post","link":"https:\/\/pmrsa.pl\/uk\/%d1%87%d0%b8-%d1%81%d0%bb%d1%96%d0%b4-%d1%80%d0%be%d0%b7%d0%ba%d1%80%d0%b8%d0%b2%d0%b0%d1%82%d0%b8-%d1%96%d0%bd%d1%84%d0%be%d1%80%d0%bc%d0%b0%d1%86%d1%96%d1%8e-%d0%bf%d1%80%d0%be-%d0%bd%d0%b5%d0%bf\/","title":{"rendered":"\u0427\u0438 \u0441\u043b\u0456\u0434 \u0440\u043e\u0437\u043a\u0440\u0438\u0432\u0430\u0442\u0438 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044e \u043f\u0440\u043e \u043d\u0435\u043f\u043e\u0432\u043d\u043e\u043b\u0456\u0442\u043d\u044c\u043e\u0433\u043e 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href=\"#sankcje-za-brak-zgloszenia\">\u0421\u0430\u043d\u043a\u0446\u0456\u0457 \u0437\u0430 \u043d\u0435\u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456<\/a><\/li><li class=\"\"><a href=\"#podsumowanie\">\u041f\u0456\u0434\u0441\u0443\u043c\u043e\u043a<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"obowiazek-wpisu-do-crbr\"><strong>\u041e\u0431\u043e\u0432&#039;\u044f\u0437\u043e\u043a \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0446\u0456\u0457 \u0432 CRBR<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/pmrsa.pl\/uk\/%d1%81%d1%96%d0%bc%d0%b5%d0%b9%d0%bd%d0%b5-%d1%83%d0%bf%d1%80%d0%b0%d0%b2%d0%bb%d1%96%d0%bd%d0%bd%d1%8f-%d1%82%d0%b0-%d1%81%d0%bf%d0%b0%d0%b4%d0%ba%d0%be%d1%94%d0%bc%d0%bd%d1%96%d1%81%d1%82%d1%8c\/\">\u0421\u0456\u043c\u0435\u0439\u043d\u0430 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class=\"wp-block-paragraph\">\u0412\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0432\u043a\u0430\u0437\u0456\u0432\u043e\u043a \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432, \u0437\u0430\u044f\u0432\u0443 \u0434\u043e CRBR \u0441\u043b\u0456\u0434 \u043f\u043e\u0434\u0430\u0442\u0438 \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c 14 \u0434\u043d\u0456\u0432 \u0437 \u0434\u0430\u0442\u0438 \u0432\u043d\u0435\u0441\u0435\u043d\u043d\u044f \u0441\u0456\u043c\u0435\u0439\u043d\u043e\u0433\u043e \u0444\u043e\u043d\u0434\u0443 \u0434\u043e \u0440\u0435\u0454\u0441\u0442\u0440\u0443 \u0441\u0456\u043c\u0435\u0439\u043d\u0438\u0445 \u0444\u043e\u043d\u0434\u0456\u0432, \u044f\u043a\u0438\u0439 \u0432\u0435\u0434\u0435 \u0420\u0430\u0439\u043e\u043d\u043d\u0438\u0439 \u0441\u0443\u0434 \u0443 \u041f\u0439\u043e\u0442\u0440\u043a\u0443\u0432\u0456-\u0422\u0440\u0438\u0431\u0443\u043d\u0430\u043b\u044c\u0441\u044c\u043a\u043e\u043c\u0443.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0423 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u0457, \u043a\u043e\u043b\u0438 \u0441\u0456\u043c\u0435\u0439\u043d\u0438\u0439 \u0444\u043e\u043d\u0434 \u0432\u0436\u0435 \u0437\u0434\u0456\u0439\u0441\u043d\u044e\u0454 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0443 \u0434\u0456\u044f\u043b\u044c\u043d\u0456\u0441\u0442\u044c \u044f\u043a <a href=\"https:\/\/pmrsa.pl\/uk\/%d1%81%d1%96%d0%bc%d0%b5%d0%b9%d0%bd%d0%b8%d0%b9-%d1%84%d1%83%d0%bd%d0%b4%d0%b0%d0%bc%d0%b5%d0%bd%d1%82-%d0%b2-%d0%be%d1%80%d0%b3%d0%b0%d0%bd%d1%96%d0%b7%d0%b0%d1%86%d1%96%d1%97-%d0%b0-%d1%8f%d0%ba\/\">\u0441\u0456\u043c\u0435\u0439\u043d\u0438\u0439 \u0444\u0443\u043d\u0434\u0430\u043c\u0435\u043d\u0442 \u0432 \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0457<\/a> (\u043d\u0430\u043f\u0440\u0438\u043a\u043b\u0430\u0434, \u0432\u0456\u0434\u043a\u0440\u0438\u0442\u0442\u044f \u0431\u0430\u043d\u043a\u0456\u0432\u0441\u044c\u043a\u043e\u0433\u043e \u0440\u0430\u0445\u0443\u043d\u043a\u0443), \u0437\u0432\u0456\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u0434\u043e CRBR \u043c\u043e\u0436\u0435 \u0431\u0443\u0442\u0438 \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u0438\u043c \u0432\u0436\u0435 \u043d\u0430 \u0446\u044c\u043e\u043c\u0443 \u0435\u0442\u0430\u043f\u0456.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/pmrsa.pl\/uk\/%d1%81%d1%96%d0%bc%d0%b5%d0%b9%d0%bd%d0%b8%d0%b9-%d1%84%d0%be%d0%bd%d0%b4\/\"><img fetchpriority=\"high\" decoding=\"async\" width=\"826\" height=\"354\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2026\/02\/FR-PIT-1.png\" alt=\"\" class=\"wp-image-15477\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2026\/02\/FR-PIT-1.png 826w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2026\/02\/FR-PIT-1-300x129.png 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2026\/02\/FR-PIT-1-768x329.png 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2026\/02\/FR-PIT-1-18x8.png 18w\" sizes=\"(max-width: 826px) 100vw, 826px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"kim-jest-beneficjent-rzeczywisty-fundacji-rodzinnej\"><strong>\u0425\u0442\u043e \u0454 \u0431\u0435\u043d\u0435\u0444\u0456\u0446\u0456\u0430\u0440\u043d\u0438\u043c \u0432\u043b\u0430\u0441\u043d\u0438\u043a\u043e\u043c \u0441\u0456\u043c\u0435\u0439\u043d\u043e\u0433\u043e \u0444\u043e\u043d\u0434\u0443?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0412\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0441\u0442\u0430\u0442\u0442\u0456 2 \u0417\u0430\u043a\u043e\u043d\u0443 \u043f\u0440\u043e \u0431\u043e\u0440\u043e\u0442\u044c\u0431\u0443 \u0437 \u0432\u0456\u0434\u043c\u0438\u0432\u0430\u043d\u043d\u044f\u043c \u043a\u043e\u0448\u0442\u0456\u0432, \u0431\u0435\u043d\u0435\u0444\u0456\u0446\u0456\u0430\u0440\u043d\u0438\u043c \u0432\u043b\u0430\u0441\u043d\u0438\u043a\u043e\u043c \u0454 \u0431\u0443\u0434\u044c-\u044f\u043a\u0430 \u0444\u0456\u0437\u0438\u0447\u043d\u0430 \u043e\u0441\u043e\u0431\u0430, \u044f\u043a\u0430 \u043f\u0440\u044f\u043c\u043e \u0447\u0438 \u043e\u043f\u043e\u0441\u0435\u0440\u0435\u0434\u043a\u043e\u0432\u0430\u043d\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e\u0454 \u0441\u0443\u0431&#039;\u0454\u043a\u0442 \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u044e\u0432\u0430\u043d\u043d\u044f, \u043c\u0430\u044e\u0447\u0438 \u043f\u043e\u0432\u043d\u043e\u0432\u0430\u0436\u0435\u043d\u043d\u044f, \u0449\u043e \u0434\u043e\u0437\u0432\u043e\u043b\u044f\u044e\u0442\u044c \u0457\u0439 \u0437\u0434\u0456\u0439\u0441\u043d\u044e\u0432\u0430\u0442\u0438 \u0432\u0438\u0440\u0456\u0448\u0430\u043b\u044c\u043d\u0438\u0439 \u0432\u043f\u043b\u0438\u0432 \u043d\u0430 \u0439\u043e\u0433\u043e \u0434\u0456\u0457 \u0447\u0438 \u0434\u0456\u044f\u043b\u044c\u043d\u0456\u0441\u0442\u044c.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0423 \u0432\u0438\u043f\u0430\u0434\u043a\u0443 \u0441\u0456\u043c\u0435\u0439\u043d\u043e\u0433\u043e \u0444\u043e\u043d\u0434\u0443, \u0431\u0435\u043d\u0435\u0444\u0456\u0446\u0456\u0430\u0440\u043d\u0438\u043c\u0438 \u0432\u043b\u0430\u0441\u043d\u0438\u043a\u0430\u043c\u0438 \u0454 \u0431\u0435\u043d\u0435\u0444\u0456\u0446\u0456\u0430\u0440\u0438, \u0437\u0430\u0437\u043d\u0430\u0447\u0435\u043d\u0456 \u0443 \u0441\u0442\u0430\u0442\u0443\u0442\u0456 \u0441\u0456\u043c\u0435\u0439\u043d\u043e\u0433\u043e \u0444\u043e\u043d\u0434\u0443 \u0442\u0430 \u0443 \u0441\u043f\u0438\u0441\u043a\u0443 \u0431\u0435\u043d\u0435\u0444\u0456\u0446\u0456\u0430\u0440\u0456\u0432 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0417\u0430\u043a\u043e\u043d\u0443 \u0432\u0456\u0434 26 \u0441\u0456\u0447\u043d\u044f 2023 \u0440\u043e\u043a\u0443 \u043f\u0440\u043e<a href=\"https:\/\/pmrsa.pl\/uk\/%d1%87%d0%be%d0%bc%d1%83-%d0%bb%d1%8e%d0%b4%d0%b8-%d0%bf%d0%be%d1%85%d0%b8%d0%bb%d0%be%d0%b3%d0%be-%d0%b2%d1%96%d0%ba%d1%83-%d0%b2%d1%96%d0%b4%d0%ba%d0%bb%d0%b0%d0%b4%d0%b0%d1%8e%d1%82%d1%8c-%d1%81\/\"> \u0441\u0456\u043c\u0435\u0439\u043d\u0438\u0439 \u0444\u043e\u043d\u0434<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0427\u0438 \u043f\u0456\u0434\u043b\u044f\u0433\u0430\u0454 \u0440\u043e\u0437\u043a\u0440\u0438\u0442\u0442\u044e \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u043f\u0440\u043e \u043d\u0435\u043f\u043e\u0432\u043d\u043e\u043b\u0456\u0442\u043d\u044c\u043e\u0433\u043e \u0431\u0435\u043d\u0435\u0444\u0456\u0446\u0456\u0430\u0440\u0430 \u0432 CRBR?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0412\u0438\u043d\u0438\u043a\u043b\u0438 \u0441\u0443\u043c\u043d\u0456\u0432\u0438 \u0449\u043e\u0434\u043e \u0442\u043b\u0443\u043c\u0430\u0447\u0435\u043d\u043d\u044f \u0442\u043e\u0433\u043e, \u0447\u0438 \u043f\u043e\u0448\u0438\u0440\u044e\u0454\u0442\u044c\u0441\u044f \u0437\u043e\u0431\u043e\u0432&#039;\u044f\u0437\u0430\u043d\u043d\u044f \u0449\u043e\u0434\u043e \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0442\u0430\u043a\u043e\u0436 \u043d\u0430 \u043d\u0435\u043f\u043e\u0432\u043d\u043e\u043b\u0456\u0442\u043d\u0456\u0445. \u0414\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u044e \u0441\u043a\u043b\u0430\u0434\u043d\u0456\u0441\u0442\u044e \u0441\u0442\u0430\u043b\u0438 \u0440\u043e\u0437\u0431\u0456\u0436\u043d\u0456 \u043f\u043e\u0437\u0438\u0446\u0456\u0457 \u0440\u0456\u0437\u043d\u0438\u0445 \u043e\u0440\u0433\u0430\u043d\u0456\u0432 \u0432\u043b\u0430\u0434\u0438.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041e\u0434\u043d\u0430\u043a, \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0456\u0439 \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432, \u043e\u043f\u0443\u0431\u043b\u0456\u043a\u043e\u0432\u0430\u043d\u0438\u0445 \u0443 \u0440\u043e\u0437\u0434\u0456\u043b\u0456 \u0443\u0440\u044f\u0434\u0443 \u201e\u0417\u0430\u043f\u0438\u0442\u0430\u043d\u043d\u044f \u0442\u0430 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0456\u201d \u0449\u043e\u0434\u043e \u0441\u0456\u043c\u0435\u0439\u043d\u0438\u0445 \u0444\u043e\u043d\u0434\u0456\u0432, \u0431\u0443\u0434\u044c-\u044f\u043a\u0430 \u043e\u0441\u043e\u0431\u0430, \u044f\u043a\u0430 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u0454 \u043a\u0440\u0438\u0442\u0435\u0440\u0456\u044f\u043c \u0432\u0438\u0437\u043d\u0430\u043d\u043d\u044f \u0431\u0435\u043d\u0435\u0444\u0456\u0446\u0456\u0430\u0440\u043d\u0438\u043c \u0432\u043b\u0430\u0441\u043d\u0438\u043a\u043e\u043c, \u043f\u043e\u0432\u0438\u043d\u043d\u0430 \u0431\u0443\u0442\u0438 \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u0430 \u0434\u043e CRBR, \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0447\u0438 \u043e\u0441\u0456\u0431 \u0432\u0456\u043a\u043e\u043c \u0434\u043e 18 \u0440\u043e\u043a\u0456\u0432.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0426\u0435 \u043e\u0437\u043d\u0430\u0447\u0430\u0454, \u0449\u043e \u043d\u0435\u043f\u043e\u0432\u043d\u043e\u043b\u0456\u0442\u043d\u0456\u0439 \u0431\u0435\u043d\u0435\u0444\u0456\u0446\u0456\u0430\u0440 \u0441\u0456\u043c\u0435\u0439\u043d\u043e\u0433\u043e \u0444\u043e\u043d\u0434\u0443 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\u0437\u0430\u043a\u043e\u043d\u043d\u0438\u0439 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u043a, \u0443 \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u0456 \u0434\u043e \u0426\u0420\u0411\u0420 \u0442\u0430\u043a\u043e\u0436 \u0441\u043b\u0456\u0434 \u0437\u0430\u0437\u043d\u0430\u0447\u0438\u0442\u0438 \u0437\u0430\u043a\u043e\u043d\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u043a\u0430 \u0430\u0431\u043e \u043e\u043f\u0456\u043a\u0443\u043d\u0430 \u0434\u0438\u0442\u0438\u043d\u0438.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u0446\u0456 \u043d\u0435\u043f\u043e\u0432\u043d\u043e\u043b\u0456\u0442\u043d\u0456\u043c\u0438 \u0431\u0435\u043d\u0435\u0444\u0456\u0446\u0456\u0430\u0440\u0430\u043c\u0438 \u043d\u0430\u0439\u0447\u0430\u0441\u0442\u0456\u0448\u0435 \u0454 \u0434\u0456\u0442\u0438 \u0437\u0430\u0441\u043d\u043e\u0432\u043d\u0438\u043a\u0456\u0432, \u044f\u043a\u0456, \u044f\u043a \u0431\u0430\u0442\u044c\u043a\u0438, \u0454 \u0457\u0445\u043d\u0456\u043c\u0438 \u0437\u0430\u043a\u043e\u043d\u043d\u0438\u043c\u0438 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u043a\u0430\u043c\u0438. \u0427\u0430\u0441\u0442\u043e \u0446\u0456 \u043e\u0441\u043e\u0431\u0438 \u0432\u0441\u0435 \u0449\u0435 \u043f\u0456\u0434\u043b\u044f\u0433\u0430\u044e\u0442\u044c \u0440\u043e\u0437\u043a\u0440\u0438\u0442\u0442\u044e \u0432 CRBR \u0447\u0435\u0440\u0435\u0437 \u0441\u0432\u043e\u0457 \u0440\u043e\u043b\u0456 \u0443 \u0444\u043e\u043d\u0434\u0456.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041e\u0434\u043d\u0430\u043a, \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u0443 \u0443\u0432\u0430\u0433\u0443 \u0441\u043b\u0456\u0434 \u043f\u0440\u0438\u0434\u0456\u043b\u044f\u0442\u0438 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u044f\u043c, \u043a\u043e\u043b\u0438:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0431\u0435\u043d\u0435\u0444\u0456\u0446\u0456\u0430\u0440 \u2013 \u0446\u0435 \u043e\u0441\u043e\u0431\u0430, \u044f\u043a\u0430 \u043d\u0435 \u043c\u0430\u0454 \u0441\u0442\u043e\u0441\u0443\u043d\u043a\u0443 \u0434\u043e \u0437\u0430\u0441\u043d\u043e\u0432\u043d\u0438\u043a\u0430,<\/li>\n\n\n\n<li>\u0431\u0430\u0442\u044c\u043a\u0438 \u043d\u0435 \u0437\u0434\u0456\u0439\u0441\u043d\u044e\u044e\u0442\u044c \u0431\u0430\u0442\u044c\u043a\u0456\u0432\u0441\u044c\u043a\u0438\u0445 \u043f\u0440\u0430\u0432,<\/li>\n\n\n\n<li>\u0440\u0456\u0448\u0435\u043d\u043d\u044f\u043c \u0441\u0443\u0434\u0443 \u0431\u0443\u043b\u043e \u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043e \u0437\u0430\u043a\u043e\u043d\u043d\u043e\u0433\u043e \u043e\u043f\u0456\u043a\u0443\u043d\u0430.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0423 \u0442\u0430\u043a\u0438\u0445 \u0432\u0438\u043f\u0430\u0434\u043a\u0430\u0445 \u0434\u0430\u043d\u0456 \u043e\u043f\u0456\u043a\u0443\u043d\u0430 \u0442\u0430\u043a\u043e\u0436 \u043f\u043e\u0432\u0438\u043d\u043d\u0456 \u0431\u0443\u0442\u0438 \u043d\u0430\u043b\u0435\u0436\u043d\u0438\u043c \u0447\u0438\u043d\u043e\u043c \u0440\u043e\u0437\u043a\u0440\u0438\u0442\u0456.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/pmrsa.pl\/uk\/%d1%8f%d0%ba%d1%96-%d0%be%d0%b1%d0%be%d0%b2%d1%8f%d0%b7%d0%ba%d0%b8-%d0%b7%d0%b0%d1%81%d0%bd%d0%be%d0%b2%d0%bd%d0%b8%d0%ba%d0%b0-%d1%81%d1%96%d0%bc%d0%b5%d0%b9%d0%bd%d0%be%d0%b3%d0%be-%d1%84\/\"><img decoding=\"async\" width=\"826\" height=\"354\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2026\/02\/FR-PIT.png\" alt=\"\" class=\"wp-image-15475\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2026\/02\/FR-PIT.png 826w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2026\/02\/FR-PIT-300x129.png 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2026\/02\/FR-PIT-768x329.png 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2026\/02\/FR-PIT-18x8.png 18w\" sizes=\"(max-width: 826px) 100vw, 826px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"co-po-osiagnieciu-pelnoletnosci\"><strong>\u0429\u043e \u0432\u0456\u0434\u0431\u0443\u0432\u0430\u0454\u0442\u044c\u0441\u044f \u043f\u0456\u0441\u043b\u044f \u0434\u043e\u0441\u044f\u0433\u043d\u0435\u043d\u043d\u044f \u043f\u043e\u0432\u043d\u043e\u043b\u0456\u0442\u0442\u044f?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041f\u0456\u0441\u043b\u044f \u0442\u043e\u0433\u043e, \u044f\u043a \u0431\u0435\u043d\u0435\u0444\u0456\u0446\u0456\u0430\u0440\u0443 \u0432\u0438\u043f\u043e\u0432\u043d\u0438\u0442\u044c\u0441\u044f 18 \u0440\u043e\u043a\u0456\u0432, \u043c\u043e\u0436\u0435 \u0437\u043d\u0430\u0434\u043e\u0431\u0438\u0442\u0438\u0441\u044f \u043e\u043d\u043e\u0432\u0438\u0442\u0438 \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u044f CRBR.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0426\u0435 \u0441\u0442\u043e\u0441\u0443\u0454\u0442\u044c\u0441\u044f, \u0437\u043e\u043a\u0440\u0435\u043c\u0430, \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u0439, \u043a\u043e\u043b\u0438:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0437\u0430\u043a\u043e\u043d\u043d\u0438\u0439 \u043e\u043f\u0456\u043a\u0443\u043d \u0431\u0443\u0432 \u0440\u0430\u043d\u0456\u0448\u0435 \u0440\u043e\u0437\u043a\u0440\u0438\u0442\u0438\u0439,<\/li>\n\n\n\n<li>\u0431\u0430\u0442\u044c\u043a\u0438 \u043d\u0435 \u043f\u0456\u0434\u043b\u044f\u0433\u0430\u043b\u0438 \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0446\u0456\u0457, \u043e\u0441\u043a\u0456\u043b\u044c\u043a\u0438 <a href=\"https:\/\/pmrsa.pl\/uk\/%d1%83%d0%b4%d0%be%d1%81%d0%ba%d0%be%d0%bd%d0%b0%d0%bb%d0%b5%d0%bd%d0%bd%d1%8f-%d0%bf%d0%bb%d0%b0%d0%bd%d0%be%d0%b2%d0%b8%d1%85-%d0%b7%d0%bc%d1%96%d0%bd-%d1%83-%d1%80%d0%b5%d1%94%d1%81%d1%82%d1%80\/\">\u0431\u0435\u043d\u0435\u0444\u0456\u0446\u0456\u0430\u0440\u043d\u0456 \u0432\u043b\u0430\u0441\u043d\u0438\u043a\u0438<\/a> \u0430\u043d\u0456 \u043e\u0441\u043e\u0431\u0438, \u0449\u043e \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u044e\u0442\u044c.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0423 \u0442\u0430\u043a\u043e\u043c\u0443 \u0432\u0438\u043f\u0430\u0434\u043a\u0443 \u043e\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u043c\u0430\u0454 \u0431\u0443\u0442\u0438 \u0437\u0434\u0456\u0439\u0441\u043d\u0435\u043d\u0435 \u043f\u0440\u043e\u0442\u044f\u0433\u043e\u043c 14 \u0434\u043d\u0456\u0432 \u0437 \u043c\u043e\u043c\u0435\u043d\u0442\u0443 \u043f\u043e\u0434\u0456\u0457, \u0449\u043e \u043e\u0431\u0491\u0440\u0443\u043d\u0442\u043e\u0432\u0443\u0454 \u0437\u043c\u0456\u043d\u0443, \u0442\u043e\u0431\u0442\u043e \u0437 \u043c\u043e\u043c\u0435\u043d\u0442\u0443 \u0434\u043e\u0441\u044f\u0433\u043d\u0435\u043d\u043d\u044f \u0431\u0435\u043d\u0435\u0444\u0456\u0446\u0456\u0430\u0440\u043e\u043c 18-\u0440\u0456\u0447\u0447\u044f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"sankcje-za-brak-zgloszenia\"><strong>\u0421\u0430\u043d\u043a\u0446\u0456\u0457 \u0437\u0430 \u043d\u0435\u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u0435 \u0442\u0430 \u0441\u0432\u043e\u0454\u0447\u0430\u0441\u043d\u0435 \u0437\u0432\u0456\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u0439 \u043e\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u0454 \u043d\u0430\u0434\u0437\u0432\u0438\u0447\u0430\u0439\u043d\u043e \u0432\u0430\u0436\u043b\u0438\u0432\u0438\u043c\u0438. \u0412\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e \u0441\u0442\u0430\u0442\u0442\u0456 153 \u0417\u0430\u043a\u043e\u043d\u0443 \u043f\u0440\u043e \u0431\u043e\u0440\u043e\u0442\u044c\u0431\u0443 \u0437 \u0432\u0456\u0434\u043c\u0438\u0432\u0430\u043d\u043d\u044f\u043c \u043a\u043e\u0448\u0442\u0456\u0432, \u043d\u0435\u0432\u0438\u043a\u043e\u043d\u0430\u043d\u043d\u044f \u0446\u044c\u043e\u0433\u043e \u0437\u043e\u0431\u043e\u0432&#039;\u044f\u0437\u0430\u043d\u043d\u044f \u043c\u043e\u0436\u0435 \u043f\u0440\u0438\u0437\u0432\u0435\u0441\u0442\u0438 \u0434\u043e \u0448\u0442\u0440\u0430\u0444\u0443 \u0432 \u0440\u043e\u0437\u043c\u0456\u0440\u0456 \u0434\u043e 1 000 000 \u0437\u043b\u043e\u0442\u0438\u0445:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0434\u043b\u044f \u0437\u0430\u0441\u043d\u043e\u0432\u043d\u0438\u043a\u0430 \u2013 \u0443 \u0432\u0438\u043f\u0430\u0434\u043a\u0443 \u0441\u0456\u043c\u0435\u0439\u043d\u043e\u0433\u043e \u0444\u043e\u043d\u0434\u0443 \u0432 \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0457,<\/li>\n\n\n\n<li>\u0434\u043b\u044f \u0447\u043b\u0435\u043d\u0456\u0432 \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u2013 \u043f\u0456\u0441\u043b\u044f \u0432\u043d\u0435\u0441\u0435\u043d\u043d\u044f \u0444\u043e\u043d\u0434\u0443 \u0434\u043e \u0440\u0435\u0454\u0441\u0442\u0440\u0443.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><a href=\"https:\/\/pmrsa.pl\/uk\/%d0%bf%d1%80%d0%be-%d0%bd%d0%b0%d1%81\/\"><img decoding=\"async\" width=\"775\" height=\"185\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/22-o-nas.jpg\" alt=\"\" class=\"wp-image-11829\" style=\"width:775px;height:auto\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/22-o-nas.jpg 775w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/22-o-nas-300x72.jpg 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/22-o-nas-768x183.jpg 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/22-o-nas-18x4.jpg 18w\" sizes=\"(max-width: 775px) 100vw, 775px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"podsumowanie\"><strong>\u041f\u0456\u0434\u0441\u0443\u043c\u043e\u043a<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0417 \u043e\u0433\u043b\u044f\u0434\u0443 \u043d\u0430 \u0447\u0438\u043d\u043d\u0456 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0442\u0430 \u043f\u043e\u0442\u043e\u0447\u043d\u0456 \u0442\u043b\u0443\u043c\u0430\u0447\u043d\u0456 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0438, \u0441\u043b\u0456\u0434 \u0447\u0456\u0442\u043a\u043e \u043f\u0440\u0438\u043f\u0443\u0441\u0442\u0438\u0442\u0438, \u0449\u043e \u043d\u0435\u043f\u043e\u0432\u043d\u043e\u043b\u0456\u0442\u043d\u0456\u0439 \u0431\u0435\u043d\u0435\u0444\u0456\u0446\u0456\u0430\u0440 <a href=\"https:\/\/pmrsa.pl\/uk\/%d1%81%d1%96%d0%bc%d0%b5%d0%b9%d0%bd%d0%b8%d0%b9-%d1%84%d0%be%d0%bd%d0%b4-%d1%8f%d0%ba-%d1%81%d1%82%d0%b2%d0%be%d1%80%d0%b8%d1%82%d0%b8-%d1%81%d1%96%d0%bc%d0%b5%d0%b9%d0%bd%d0%b8%d0%b9-%d1%84%d0%be\/\">\u0441\u0456\u043c\u0435\u0439\u043d\u0438\u0439 \u0444\u043e\u043d\u0434<\/a> \u043f\u0456\u0434\u043b\u044f\u0433\u0430\u0454 \u0440\u043e\u0437\u043a\u0440\u0438\u0442\u0442\u044e \u0432 CRBR. \u0412\u0456\u043a \u043d\u0435 \u0454 \u0444\u0430\u043a\u0442\u043e\u0440\u043e\u043c, \u0449\u043e \u0432\u0438\u043a\u043b\u044e\u0447\u0430\u0454 \u0441\u0442\u0430\u0442\u0443\u0441 \u0431\u0435\u043d\u0435\u0444\u0456\u0446\u0456\u0430\u0440\u043d\u043e\u0433\u043e \u0432\u043b\u0430\u0441\u043d\u0438\u043a\u0430 \u0432 \u0437\u043d\u0430\u0447\u0435\u043d\u043d\u0456 \u0417\u0430\u043a\u043e\u043d\u0443 \u043f\u0440\u043e \u0431\u043e\u0440\u043e\u0442\u044c\u0431\u0443 \u0437 \u0432\u0456\u0434\u043c\u0438\u0432\u0430\u043d\u043d\u044f\u043c \u043a\u043e\u0448\u0442\u0456\u0432.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041e\u0434\u043d\u0430\u043a, \u0432\u043a\u0440\u0430\u0439 \u0432\u0430\u0436\u043b\u0438\u0432\u043e, \u0449\u043e\u0431 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u0446\u044c\u043a\u0456 \u0432\u0456\u0434\u043d\u043e\u0441\u0438\u043d\u0438 \u0431\u0443\u043b\u0438 \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e \u0432\u0456\u0434\u043e\u0431\u0440\u0430\u0436\u0435\u043d\u0456 \u0432 \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u0456, \u0430 \u0434\u0430\u043d\u0456 \u0431\u0443\u043b\u0438 \u0441\u0432\u043e\u0454\u0447\u0430\u0441\u043d\u043e \u043e\u043d\u043e\u0432\u043b\u0435\u043d\u0456 \u043f\u0456\u0441\u043b\u044f \u0434\u043e\u0441\u044f\u0433\u043d\u0435\u043d\u043d\u044f \u0431\u0435\u043d\u0435\u0444\u0456\u0446\u0456\u0430\u0440\u043e\u043c \u043f\u043e\u0432\u043d\u043e\u043b\u0456\u0442\u0442\u044f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Beneficjentem fundacji rodzinnej mo\u017ce by\u0107 r\u00f3wnie\u017c osoba ma\u0142oletnia. Z uwagi na brak pe\u0142nej zdolno\u015bci do czynno\u015bci prawnych, wszelkie prawa i [&hellip;]<\/p>\n","protected":false},"author":23,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","_ppma_block_editor_authors":""},"categories":[19],"tags":[],"ppma_author":[45],"class_list":["post-15473","post","type-post","status-publish","format-standard","hentry","category-blog"],"authors":[{"term_id":45,"user_id":23,"is_guest":0,"slug":"s-anisimowicz","display_name":"S\u0142awomir Anisimowicz","avatar_url":{"url":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/12\/IMG-20241203-WA0023.jpg","url2x":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/12\/IMG-20241203-WA0023.jpg"},"author_category":"","first_name":"S\u0142awomir","last_name":"Anisimowicz","user_url":"","job_title":"","description":""}],"_links":{"self":[{"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/posts\/15473","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/users\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/comments?post=15473"}],"version-history":[{"count":0,"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/posts\/15473\/revisions"}],"wp:attachment":[{"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/media?parent=15473"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/categories?post=15473"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/tags?post=15473"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/pmrsa.pl\/uk\/wp-json\/wp\/v2\/ppma_author?post=15473"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}