There's however one exception. Transactions below 50 PLN are not a subject of taxation. As PCC is being rounded to wholes. All above 50 PLN however are taxable.
Can you point out where this exception is specified? Is there any mention of structuring regarding the 50 PLN threshold? That amounts to ~$15. Does that mean you can trade in high volume lots of that size without triggering liability?
in both cases it is necessary to submit a transaction letter in a special form to the local TAX office within 14 days from its occurance.
Depressing. This goes far beyond any personal income tax requirements I've ever seen. It seems like the government wants to deter traders outright, rather than collect taxes.