Home / Dz.U. 1986 nr 47 poz. 237
Regulation of the Minister of Finance of December 9, 1986, on advance payments of turnover and income taxes.
Rozporządzenie Ministra Finansów z dnia 9 grudnia 1986 r. w sprawie zaliczek na podatki obrotowy i dochodowy.
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1986-12-09
Entry into force
1987-01-01
Texts
Keywords
taxestax reliefsturnover taxIncome and expense ledgersAccounting recordspersonal income taxcorporate income tax
Related acts
Repealed Acts (1)
Amending Acts (2)
- 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. · 1989-08-01
- 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. · 1990-05-01
References (1)
Legal Basis (1)
Legal Basis from Art. (2)
- Law of December 19, 1980 on tax liabilities. · art. 38 pkt 2
- Law of December 19, 1980 on tax liabilities. · art. 9 pkt 4
Repeals Resulting From (1)
- Law of July 26, 1991 on Personal Income Tax. · 1992-01-01
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of January 13, 1982, on advance payments for turnover and income taxes.
- Acts Declared Repealed: Law of July 26, 1991 on Personal Income Tax.
- Implementing Regulations: Law of December 19, 1980 on tax liabilities.
- Amended Acts: 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.
- Amended Acts: 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.