Home / Dz.U. 1958 nr 77 poz. 406
Regulation of the Minister of Finance of December 17, 1958, on exemption from turnover and income tax on income earned from newly established small craft workshops, home-based work, and home and folk industry.
Rozporządzenie Ministra Finansów z dnia 17 grudnia 1958 r. w sprawie zwolnienia od podatków obrotowego i dochodowego przychodów osiąganych z nowo zakładanych drobnych zakładów rzemieślniczych, pracy chałupniczej oraz przemysłu domowego i ludowego.
Type
Regulation (Rozporządzenie)
Status
not in force - legal basis repealed (nieobowiązujący - uchylona podstawa prawna)
Announced
1958-12-17
Entry into force
1958-12-31
Texts
Related acts
Amending Acts (1)
References (4)
- Regulation of the Minister of Finance of March 18, 1958, on exemption from taxes on income earned by repatriates from small craft and industrial workshops, homework, and folk and home industry.
- Regulation of the Minister of Finance of December 7, 1956, on exemption from taxes for newly established small craft and home-based workshops and folk and home industry.
- Regulation of the Minister of Light Industry and Crafts of June 27, 1956, concerning the determination of the essential characteristics of cottage industry, home industry, and folk industry as gainful employments excluded from the provisions of industrial law.
- Regulation of the Minister of Finance of June 8, 1956, on the collection of lump-sum income tax from home workers providing services to socialized trade entities.
Legal Basis (3)
Repeals Resulting From (1)
- Law of December 16, 1972, on turnover tax. · 1973-01-01
Acts referring to this act
- Acts Declared Repealed: Law of December 16, 1972, on turnover tax.
- Implementing Regulations: Decree of October 26, 1950, on income tax.
- Implementing Regulations: Decree of October 26, 1950, on turnover tax.
- Implementing Regulations: Law of February 4, 1949, on the wage tax.
- Amended Acts: Regulation of the Minister of Finance of November 20, 1959, amending the provisions concerning exemption from taxes on income earned by repatriates from small craft and industrial workshops, home-based work, and folk and home industry.