Home / Dz.U. 1935 nr 16 poz. 89
Regulation of the Minister of Finance of March 6, 1935, issued in agreement with the Minister of Industry and Trade, concerning the lump-sum taxation of industrial turnover for small enterprises.
Rozporządzenie Ministra Skarbu z dnia 6 marca 1935 r. wydane w porozumieniu z Ministrem Przemysłu i Handlu w sprawie zryczałtowania podatku przemysłowego od obrotu dla drobnych przedsiębiorstw.
Type
Regulation (Rozporządzenie)
Status
not in force - legal basis repealed (nieobowiązujący - uchylona podstawa prawna)
Announced
1935-03-06
Entry into force
1935-03-12
Texts
Keywords
taxeslump-sum tax
Related acts
Legal Basis (1)
Legal Basis from Art. (1)
- Law of July 15, 1925, on the state industrial tax. · art. 37 ust. 1 i 2
Repeals Resulting From (1)
- Law of May 4, 1938, on turnover tax. · 1939-01-01
Acts referring to this act
- Acts Declared Repealed: Law of May 4, 1938, on turnover tax.
- Implementing Regulations: Law of July 15, 1925, on the state industrial tax.
- References: Regulation of the Minister of the Treasury of March 30, 1935, on the collection of a 10% surcharge on stamp duties, indirect taxes, and land tax, and a 15% surcharge on direct, inheritance, and gift taxes.