Home / Dz.U. 1988 nr 10 poz. 82
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.
Rozporządzenie Ministra Finansów z dnia 1 kwietnia 1988 r. w sprawie uznania przychodów agentów wykonujących działalność w imieniu jednostek gospodarki uspołecznionej na podstawie umowy agencyjnej i umowy na warunkach zlecenia za podlegające podatkowi od wynagrodzeń oraz w sprawie opłacania podatku wyrównawczego przez tych agentów.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1988-04-01
Entry into force
1988-04-19
Texts
Keywords
remunerationtaxes
Related acts
Repealed Acts (1)
Amending Acts (2)
- Regulation of the Minister of Finance of May 14, 1988, on the implementation of certain provisions of the law on wage tax. · 1988-07-01
- Regulation of the Minister of Finance of November 14, 1988, amending the regulation on recognizing the income of agents performing activities on behalf of socialized economy entities under an agency agreement and a mandate agreement as subject to wage tax, and on the payment of equalization tax by these agents. · 1989-01-01
Amended Acts (1)
References (1)
Legal Basis (2)
Legal Basis from Art. (5)
- Law of December 19, 1980 on tax liabilities. · art. 18 ust. 3
- Law of December 19, 1980 on tax liabilities. · art. 38 pkt 2-4
- Law of December 19, 1980 on tax liabilities. · art. 9 pkt 1 i 4
- Law of February 4, 1949, on the wage tax. · art. 4 ust. 3 pkt 1
- Law of February 4, 1949, on the wage tax. · art. 5 ust. 1 pkt 17 i ust. 3
Acts referring to this act
- Repealing 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.
- Repealed Acts: Regulation of the Minister of Finance of March 12, 1990, on recognizing income of agents performing activities on behalf of socialized economy entities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.
- 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 February 9, 1982, on recognizing certain revenues as subject to wage tax.
- Amended Acts: Regulation of the Minister of Finance of November 14, 1988, amending the regulation on recognizing the income of agents performing activities on behalf of socialized economy entities under an agency agreement and 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 May 14, 1988, on the implementation of certain provisions of the law on wage tax.