Home / Dz.U. 1973 nr 46 poz. 274
Regulation of the Minister of Finance of November 2, 1973, on the taxation of persons residing or having their registered office abroad, deriving income in the territory of the Polish People's Republic.
Rozporządzenie Ministra Finansów z dnia 2 listopada 1973 r. w sprawie opodatkowania osób zamieszkałych lub mających siedzibę za granicą, osiągających przychody na obszarze Polskiej Rzeczypospolitej Ludowej.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1973-11-02
Entry into force
1973-11-21
Texts
Keywords
tax liabilitiestaxesincome taxturnover taxwage tax
Related acts
Repealing Acts (1)
Repealed Acts (1)
Legal Basis (5)
Legal Basis from Art. (13)
- Law of December 16, 1972, on income tax. · art. 20 ust. 2
- Law of December 16, 1972, on turnover tax. · art. 11
- Decree of October 26, 1950, on tax liabilities. · art. 10
- Decree of October 26, 1950, on tax liabilities. · art. 11
- Decree of October 26, 1950, on tax liabilities. · art. 12 ust. 3
- Decree of October 26, 1950, on tax liabilities. · art. 3 ust. 1
- Law of February 4, 1949, on the wage tax. · art. 11 ust. 2
- Law of February 4, 1949, on the wage tax. · art. 5 ust. 3
- Decree of May 16, 1946, on tax proceedings. · art. 101 ust. 5
- Decree of May 16, 1946, on tax proceedings. · art. 102 ust. 5
- Decree of May 16, 1946, on tax proceedings. · art. 18 ust. 1
- Decree of May 16, 1946, on tax proceedings. · art. 3
- Decree of May 16, 1946, on tax proceedings. · art. 5 ust. 1
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of June 12, 1959, on determining the amount of tax on remuneration specified in Art. 4 sec. 2 of the law on remuneration tax, transferred abroad in foreign currency.
- Repealed Acts: Regulation of the Minister of Finance of May 23, 1977, on the taxation of foreign natural and legal persons.
- Implementing Regulations: Law of December 16, 1972, on income tax.
- Implementing Regulations: Law of December 16, 1972, on turnover tax.
- Implementing Regulations: Decree of October 26, 1950, on tax liabilities.
- Implementing Regulations: Law of February 4, 1949, on the wage tax.
- Implementing Regulations: Decree of May 16, 1946, on tax proceedings.