Home / Dz.U. 1975 nr 43 poz. 222
Regulation of the Minister of Finance of December 5, 1975 on the lump-sum taxation of turnover and income tax for craftsmen processing fish raw materials.
Rozporządzenie Ministra Finansów z dnia 5 grudnia 1975 r. w sprawie zryczałtowania podatków obrotowego i dochodowego od rzemieślników trudniących się przerobem surowca rybnego.
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1975-12-05
Entry into force
1976-01-01
Texts
Keywords
fish processingcraftsmentaxesincome taxturnover taxfish
Related acts
Repealed Acts (3)
- Regulation of the Minister of Finance of May 17, 1965, amending the regulation on the collection of turnover and income taxes from persons engaged in fish smoking in lump-sum form. · 1976-01-01
- Regulation of the Minister of Finance of January 5, 1961, amending the regulation of August 7, 1959, on the collection in lump-sum form of turnover and income taxes from persons engaged in fish smoking. · 1976-01-01
- Regulation of the Minister of Finance of August 7, 1959, concerning the collection in lump-sum form of turnover and income taxes from persons engaged in fish smoking. · 1976-01-01
Legal Basis (2)
Legal Basis from Art. (6)
- Decree of October 26, 1950, on tax liabilities. · art. 11
- Decree of October 26, 1950, on tax liabilities. · art. 12 ust. 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
- Repealing Acts: Regulation of the Minister of Finance of May 17, 1965, amending the regulation on the collection of turnover and income taxes from persons engaged in fish smoking in lump-sum form.
- Repealing Acts: Regulation of the Minister of Finance of January 5, 1961, amending the regulation of August 7, 1959, on the collection in lump-sum form of turnover and income taxes from persons engaged in fish smoking.
- Repealing Acts: Regulation of the Minister of Finance of August 7, 1959, concerning the collection in lump-sum form of turnover and income taxes from persons engaged in fish smoking.
- Acts Declared Repealed: Regulation of the Minister of Finance of April 9, 1982 on the lump-sum taxation of turnover and income tax for craftsmen dealing with the processing of fish raw material.
- Implementing Regulations: Decree of October 26, 1950, on tax liabilities.
- Implementing Regulations: Decree of May 16, 1946, on tax proceedings.