Law of December 16, 1972, on turnover tax.

Texts

The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.

Keywords

Related acts

Acts referring to this act

• Repealing Acts: Decree of October 26, 1950, on turnover tax.
• Repealed Acts: Act of January 8, 1993, on value added tax and excise tax.
• Amending Acts: Law of December 21, 1962, on the amendment of the decree on tax proceedings and the decree on turnover tax.
• Amending Acts: Decree of May 16, 1946, on tax proceedings.
• Amended Acts: Act of March 6, 1993, on amending certain acts regulating taxation and certain other acts.
• Amended Acts: Law of 29 July 1992 on lotteries and mutual betting.
• Amended Acts: Law of 15 February 1992 on corporate income tax.
• Amended Acts: Law of March 22, 1991 on the Public Trading of Securities and Trust Funds.
• Amended Acts: Law of January 12, 1991, on amending certain laws regulating taxation principles.
• Amended Acts: Law of 28 December 1989 on amending certain laws regulating taxation.
• Amended Acts: Law of January 31, 1989 on corporate income tax.
• Amended Acts: Law of March 14, 1985, on local taxes and fees.
• Amended Acts: Law of July 28, 1983 on amending the turnover tax law.
• Amended Acts: Law of January 31, 1980, on the Supreme Administrative Court and amending the Law - Code of Administrative Procedure.
• Amended Acts: Law of 18 December 1976 amending the Law on Turnover Tax.
• References: Regulation of the Minister of Finance of February 11, 1984, amending the regulation on lump-sum taxation of turnover and income tax for persons engaged in gainful activities in the field of folk and artistic production for socialized economy entities.
• References: Regulation of the Minister of Finance of April 9, 1984 on exemption from turnover and income tax or stamp duty for taxpayers earning income from certain types of newly launched manufacturing and service activities.
• References: Regulation of the Minister of Finance of July 2, 1981, on turnover tax and income tax of natural and legal persons not being non-socialized economy units.
• References: Regulation of the Minister of Finance of November 29, 1985, on the tax card and stamp duty for performing crafts.
• References: Regulation of the Minister of Finance of May 13, 1988, on turnover tax and income tax of natural persons and legal persons not being socialized economic entities.
• References: Regulation of the Minister of Finance of June 29, 1989 on turnover tax rates for natural persons and legal persons not being socialized economy units, as well as reliefs and exemptions from this tax.
• References: Regulation of the Minister of Finance of 29 July 1983 on turnover and income taxes of natural persons and legal persons not being units of the socialized economy.
• References: Regulation of the Minister of Finance of 23 December 1976 on turnover and income tax.
• References: Resolution of the Constitutional Tribunal of January 6, 1993, on the interpretation of Article 1(5)(1) of the Act of December 16, 1972, on turnover tax.
• References: Regulation of the Minister of Finance of December 21, 1983 amending the regulation on turnover tax and income tax of natural persons and legal persons not being socially-owned economic entities.
• References: Regulation of the Minister of Finance of April 17, 1990, concerning turnover tax rates for natural persons and legal persons not being socially organized economy units, as well as reliefs, exemptions and the procedure for payment of this tax.
• Constitutional Tribunal Ruling for an Act: Resolution of the Constitutional Tribunal of January 6, 1993, on the interpretation of Article 1(5)(1) of the Act of December 16, 1972, on turnover tax.
• Legal Basis: Regulation of the Minister of Finance of August 20, 1990, amending the regulation on turnover tax rates for natural persons and legal persons not being socialized economic entities, as well as reliefs, exemptions, and the procedure for payment of this tax.
• Legal Basis: Regulation of the Minister of Finance of February 9, 1982, on tax reliefs for natural persons engaged in gainful activity in the field of collecting and selling post-consumer and production waste.
• Legal Basis: Regulation of the Minister of Finance of January 26, 1993, amending the regulation on turnover tax rates for goods imported or sent from abroad and exemptions from this tax.
• Legal Basis: Regulation of the Minister of Finance of February 4, 1982, on tax reliefs for teams engaged in the production of building materials from local raw materials.
• Legal Basis: Regulation of the Minister of Finance of December 21, 1991, amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not having legal personality, not being units of the socialized economy, reliefs, exemptions and the procedure for payment of this tax.
• Legal Basis: Regulation of the Minister of Finance of November 12, 1981, amending certain regulations concerning turnover and income tax on individuals and legal persons not being units of the socialized economy.
• Legal Basis: Regulation of the Minister of Finance of September 29, 1992, amending the regulation on turnover tax rates for goods imported or sent from abroad and exemptions from this tax.
• Legal Basis: Regulation of the Minister of Finance of October 30, 1981, on exemption from taxes and stamp duty for taxpayers earning income from certain types of newly launched gainful activities.
• Legal Basis: Regulation of the Minister of Finance of May 18, 1990, on exemption from turnover and income tax for taxpayers earning revenue from certain types of newly launched economic activities.
• Legal Basis: Order of the Minister of Finance of December 20, 1991, amending the order on turnover tax on sales of spirits and spirituous products achieved by natural persons and legal persons and other organizational units not possessing legal personality, other than socially organized economic units.
• Legal Basis: Regulation of the Minister of Finance of July 2, 1981, on turnover tax and income tax of natural and legal persons not being non-socialized economy units.
• Legal Basis: Regulation of the Minister of Finance of April 21, 1993 amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not having legal personality, not being units of the socialized economy, reliefs, exemptions and the procedure for payment of this tax.
• Legal Basis: Regulation of the Minister of Finance of October 12, 1992, amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not having legal personality, not being units of the socialized economy, as well as reliefs, exemptions and the procedure for payment of this tax.
• Legal Basis: Regulation of the Minister of Finance of December 31, 1984, on lump-sum turnover and income taxes on revenues from certain types of economic activity carried out by natural persons.
• Legal Basis: Regulation of the Minister of Finance of December 20, 1991, on keeping a tax book of revenue and expenses.
• Legal Basis: Order of the Minister of Finance of March 30, 1990, on turnover tax on turnover from the sale of spirits and spirituous beverages achieved by natural persons and legal persons not being state-owned economic entities.
• Legal Basis: Regulation of the Minister of Finance of April 9, 1984 on exemption from turnover and income tax or stamp duty for taxpayers earning income from certain types of newly launched manufacturing and service activities.
• Legal Basis: Regulation of the Minister of Finance of 12 December 1990 repealing certain regulations on lump-sum turnover and income taxes.
• Legal Basis: Order of the Minister of Finance of January 14, 1991, on turnover tax on turnover from the sale of spirits and spirituous products achieved by natural persons and legal persons and other organizational units not possessing legal personality, other than state-owned economic units.
• Legal Basis: Order of the Minister of Finance of 24 April 1991 on the taxation of turnover from the sale of spirits and spirituous beverages, achieved by individuals and legal persons and other organizational units not having legal personality, which are not state-owned economic units, with turnover tax.
• Legal Basis: Regulation of the Minister of Finance of December 21, 1983 amending the regulation on turnover tax and income tax of natural persons and legal persons not being socially-owned economic entities.
• Legal Basis: Regulation of the Minister of Finance of April 6, 1992, on turnover tax rates for goods imported or sent from abroad and exemptions from this tax.
• Legal Basis: Regulation of the Minister of Finance of October 18, 1990, amending the regulation on the periodic reduction of turnover tax rates on certain goods and services.