Home / Dz.U. 1973 nr 5 poz. 32
Regulation of the Minister of Finance of January 20, 1973, amending the regulation on the collection of turnover, income, and equalization taxes in lump-sum form from the revenues of craft establishments from services rendered through craft supply and sales cooperatives.
Rozporządzenie Ministra Finansów z dnia 20 stycznia 1973 r. zmieniające rozporządzenie w sprawie poboru w formie ryczałtu podatków obrotowego, dochodowego i wyrównawczego od przychodów zakładów rzemieślniczych z tytułu świadczeń wykonywanych za pośrednictwem rzemieślniczych spółdzielni zaopatrzenia i zbytu.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1973-01-20
Entry into force
1973-02-14
Texts
Keywords
craftsmentaxeslump-sum taxequalization taxincome taxturnover taxlump sum
Related acts
Repealing Acts (1)
Amended Acts (1)
References (1)
Legal Basis (3)
Legal Basis from Art. (8)
- Law of December 16, 1972, on income tax. · art. 20 ust. 2 pkt 1
- 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
- Decree of May 16, 1946, on tax proceedings. · art. 101 ust. 2 i 5
- Decree of May 16, 1946, on tax proceedings. · art. 3
- Decree of May 16, 1946, on tax proceedings. · art. 5 ust. 1
- Decree of May 16, 1946, on tax proceedings. · art. 76 ust. 3
Acts referring to this act
- Repealed Acts: Regulation of the Minister of Finance of March 15, 1977, on the lump-sum taxation of turnover and income from the income of craftsmen from services performed through craft cooperatives.
- Implementing Regulations: Law of December 16, 1972, on income tax.
- Implementing Regulations: Decree of October 26, 1950, on tax liabilities.
- Implementing Regulations: Decree of May 16, 1946, on tax proceedings.
- Amending Acts: Regulation of the Minister of Finance of 5 September 1968 on the lump-sum collection of turnover, income, and equalization taxes from the revenue of craft establishments from services rendered through craft supply and sales cooperatives.