Home / Dz.U. 1988 nr 16 poz. 118
Regulation of the Minister of Finance of May 14, 1988, on the implementation of certain provisions of the law on wage tax.
Rozporządzenie Ministra Finansów z dnia 14 maja 1988 r. w sprawie wykonania niektórych przepisów ustawy o podatku od wynagrodzeń.
Type
Regulation (Rozporządzenie)
Status
not in force - legal basis repealed (nieobowiązujący - uchylona podstawa prawna)
Announced
1988-05-14
Entry into force
1988-05-31
Texts
Keywords
artistic and literary creationremunerationtaxeswage taxmandate contractservices
Related acts
Repealed Acts (17)
- Order of the Minister of Finance of December 11, 1986, amending the order on waiving the determination of wage tax from certain remuneration. · 1988-05-31
- Order of the Minister of Finance of October 7, 1985, on the discontinuation of determining wage tax on certain remuneration. · 1988-05-31
- Regulation of the Minister of Finance of April 26, 1982 on tax reliefs for certain groups of taxpayers in connection with monetary compensation due to the introduction of new retail prices. · 1988-05-31
- Order of the Minister of Finance of February 24, 1978, amending the order on the exemption of certain categories of remuneration from remuneration tax and on the determination of cost norms for obtaining certain remuneration. · 1988-05-31
- Order of the Minister of Finance of July 27, 1977, on the exemption of certain categories of remuneration from wage tax and on the determination of cost norms for obtaining certain remuneration. · 1988-05-31
- Regulation of the Minister of Finance of October 9, 1985, on the tax on wages of employees employed in non-socialized workplaces and by natural persons, and on the wages of lawyers - members of lawyer teams. · 1988-05-31
- Regulation of the Minister of Finance of April 15, 1983 on the payment deadlines for wage tax. · 1988-05-31
- Regulation of the Minister of Finance of August 18, 1983, amending the regulation on the principles of taxation of income from artistic or violin-making creativity or activity with a wage tax. · 1988-05-31
- Regulation of the Minister of Finance of February 9, 1982, on the principles of taxation of income from artistic and luthiery creation or activity with wage tax. · 1988-05-31
- Regulation of the Minister of Finance of February 9, 1982, on recognizing certain revenues as subject to wage tax. · 1988-05-31
- Regulation of the Minister of Finance of December 29, 1964, amending the regulation on the implementation of the law on wage tax. · 1988-05-31
- Regulation of the Minister of Finance of May 28, 1960, amending the regulation of March 17, 1949, on the implementation of the law on remuneration tax. · 1988-05-31
- Regulation of the Minister of Finance of January 5, 1953, concerning the reduction of tax scales in the wage tax. · 1988-05-31
- Regulation of the Minister of Finance of May 21, 1951, amending the regulation of the Minister of the Treasury on the implementation of the law on wage tax. · 1988-05-31
- Regulation of the Minister of Finance of September 13, 1950, amending the regulation of the Minister of the Treasury concerning the execution of the law on remuneration tax. · 1988-05-31
- Regulation of the Minister of Finance of April 20, 1950, amending the Regulation of the Minister of Finance on the implementation of the law on remuneration tax. · 1988-05-31
- Regulation of the Minister of Finance of March 17, 1949, on the implementation of the law of February 4, 1949, on wage tax. · 1988-05-31
Acts Declared Repealed (3)
- Order of the Minister of Construction of July 28, 1950, on the procedure for recognizing projects in the field of architecture, urban planning, decorative art, interior design, landscape architecture, or sculpture as having outstanding artistic value. · 1988-05-31
- Regulation of the Minister of the Treasury of November 19, 1949, concerning the establishment of a list of cooperatives provided for in § 7 sec. 4 item 5 of the Regulation of the Minister of the Treasury of March 17, 1949, on the implementation of the Law of February 4, 1949, on remuneration tax. · 1988-05-31
- Regulation of the Minister of Finance of January 4, 1950, on the reduction of tax scales in the wage tax. · 1988-05-31
Amending Acts (1)
Amended Acts (2)
- Regulation of the Minister of Finance of April 1, 1988 on the recognition of income of agents performing activities on behalf of socialized economy entities under agency agreements and commission agreements as subject to wage tax, and on the payment of equalization tax by these agents. · 1988-07-01
- Regulation of the Minister of Finance of November 14, 1983 on the recognition of income of agents performing activities on behalf of socially-owned economic entities under a mandate agreement as subject to wage tax and on the payment of equalization tax by these agents. · 1988-07-01
References (1)
Legal Basis (2)
Legal Basis from Art. (6)
- Law of December 19, 1980 on tax liabilities. · art. 18 ust. 3
- Law of December 19, 1980 on tax liabilities. · art. 38 pkt 1-3
- Law of December 19, 1980 on tax liabilities. · art. 9 pkt 1 i 2
- Law of February 4, 1949, on the wage tax. · art. 10 ust. 8
- Law of February 4, 1949, on the wage tax. · art. 4 ust. 2 i 3
- Law of February 4, 1949, on the wage tax. · art. 5 ust. 1 pkt 13 i 17 oraz ust. 3
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 March 17, 1949, on the implementation of the law of February 4, 1949, on wage tax.
- Repealing Acts: Order of the Minister of Finance of July 27, 1977, on the exemption of certain categories of remuneration from wage tax and on the determination of cost norms for obtaining certain remuneration.
- Repealing Acts: Order of the Minister of Finance of February 24, 1978, amending the order on the exemption of certain categories of remuneration from remuneration tax and on the determination of cost norms for obtaining certain remuneration.
- Repealing Acts: Regulation of the Minister of Finance of October 9, 1985, on the tax on wages of employees employed in non-socialized workplaces and by natural persons, and on the wages of lawyers - members of lawyer teams.
- Repealing Acts: Regulation of the Minister of Finance of April 26, 1982 on tax reliefs for certain groups of taxpayers in connection with monetary compensation due to the introduction of new retail prices.
- Repealing Acts: Regulation of the Minister of Finance of August 18, 1983, amending the regulation on the principles of taxation of income from artistic or violin-making creativity or activity with a wage tax.
- Repealing Acts: Regulation of the Minister of Finance of April 15, 1983 on the payment deadlines for wage tax.
- Repealing Acts: Regulation of the Minister of Finance of February 9, 1982, on the principles of taxation of income from artistic and luthiery creation or activity with wage tax.
- Repealing Acts: Regulation of the Minister of Finance of February 9, 1982, on recognizing certain revenues as subject to wage tax.
- Repealing Acts: Order of the Minister of Finance of October 7, 1985, on the discontinuation of determining wage tax on certain remuneration.
- Repealing Acts: Regulation of the Minister of Finance of December 29, 1964, amending the regulation on the implementation of the law on wage tax.
- Repealing Acts: Regulation of the Minister of Finance of May 28, 1960, amending the regulation of March 17, 1949, on the implementation of the law on remuneration tax.
- Repealing Acts: Regulation of the Minister of Finance of January 5, 1953, concerning the reduction of tax scales in the wage tax.
- Repealing Acts: Regulation of the Minister of Finance of May 21, 1951, amending the regulation of the Minister of the Treasury on the implementation of the law on wage tax.
- Repealing Acts: Regulation of the Minister of Finance of September 13, 1950, amending the regulation of the Minister of the Treasury concerning the execution of the law on remuneration tax.
- Repealing Acts: Regulation of the Minister of Finance of April 20, 1950, amending the Regulation of the Minister of Finance on the implementation of the law on remuneration tax.
- Repealing Acts: Order of the Minister of Finance of December 11, 1986, amending the order on waiving the determination of wage tax from certain remuneration.
- Acts Declared Repealed: Law of July 26, 1991 on Personal Income Tax.
- Implementing Regulations: Law of December 19, 1980 on tax liabilities.
- Implementing Regulations: Law of February 4, 1949, on the wage tax.
- Amending Acts: Regulation of the Minister of Finance of April 1, 1988 on the recognition of income of agents performing activities on behalf of socialized economy entities under agency agreements and commission agreements as subject to wage tax, and on the payment of equalization tax by these agents.
- Amending Acts: Regulation of the Minister of Finance of November 14, 1983 on the recognition of income of agents performing activities on behalf of socially-owned economic entities under a mandate agreement as subject to wage tax and on the payment of equalization tax by these agents.
- Amended Acts: Regulation of the Minister of Finance of March 8, 1990, amending the regulation on the implementation of certain provisions of the law on wage tax.
- Repeals Resulting From: Regulation of the Minister of Finance of January 4, 1950, on the reduction of tax scales in the wage tax.
- Repeals Resulting From: Order of the Minister of Construction of July 28, 1950, on the procedure for recognizing projects in the field of architecture, urban planning, decorative art, interior design, landscape architecture, or sculpture as having outstanding artistic value.
- Repeals Resulting From: Regulation of the Minister of the Treasury of November 19, 1949, concerning the establishment of a list of cooperatives provided for in § 7 sec. 4 item 5 of the Regulation of the Minister of the Treasury of March 17, 1949, on the implementation of the Law of February 4, 1949, on remuneration tax.