Home / Dz.U. 1982 nr 35 poz. 233
Regulation of the Minister of Finance of October 19, 1982 on the principles of exempting churches and religious unions and their organizational units from turnover and income tax.
Rozporządzenie Ministra Finansów z dnia 19 października 1982 r. w sprawie zasad zwalniania kościołów i związków wyznaniowych oraz ich jednostek organizacyjnych od podatków obrotowego i dochodowego.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1982-10-19
Entry into force
1982-11-12
Texts
Keywords
religionstaxestax reliefsincome taxturnover tax
Related acts
Repealing Acts (1)
Repealed Acts (1)
Amending Acts (1)
Amended Acts (1)
References (1)
Legal Basis (3)
Legal Basis from Art. (4)
- Law of December 19, 1980 on tax liabilities. · art. 38 pkt 2 i 3
- Law of December 16, 1972, on income tax. · art. 20 ust. 2 pkt 1 i 3
- Law of December 16, 1972, on income tax. · art. 5 ust. 2
- Law of December 16, 1972, on turnover tax. · art. 11 pkt 1
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of July 21, 1976, on bookkeeping by church organizational units and religious orders.
- Repealed Acts: Regulation of the Minister of Finance of October 12, 1989, on the exemption of legal persons of churches and other religious associations from turnover and income tax.
- Implementing Regulations: Law of December 19, 1980 on tax liabilities.
- Implementing Regulations: Law of December 16, 1972, on income tax.
- Implementing Regulations: Law of December 16, 1972, on turnover tax.
- Amending Acts: 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.
- Amended Acts: Regulation of the Minister of Finance of July 13, 1988, amending the regulation on the principles of exemption of churches and religious unions and their organizational units from turnover and income tax.