Home / Dz.U. 1989 nr 3 poz. 12
Law of January 31, 1989 on corporate income tax.
Ustawa z dnia 31 stycznia 1989 r. o podatku dochodowym od osób prawnych.
Type
Law (Ustawa)
Status
repealed (uchylony)
Announced
1989-01-31
Entry into force
1989-02-07
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
Financial Economytaxescooperativestax reliefsJGU taxationturnover taxcorporate income tax
Related acts
Repealing Acts (1)
- Law of 15 February 1992 on corporate income tax. · 1992-01-01
Acts Declared Repealed (18)
- Regulation of the Council of Ministers of April 27, 1987, amending the regulation on tax rates for above-norm wage payments and the principles of determining tax-exempt wage amounts. · 1989-01-01
- Regulation of the Minister of Labour, Wages and Social Affairs of March 30, 1987 amending the regulation on the detailed principles of calculating tax on above-norm wage payments. · 1989-01-01
- Regulation of the Council of Ministers of February 25, 1987, on tax rates for non-standard wage payments and on the principles for determining wage amounts exempt from tax in state agricultural enterprises for the period from July 1 to December 31, 1986. · 1989-01-01
- Regulation of the Council of Ministers of August 10, 1987, amending the regulation on tax rates for above-normative wage payments and the principles of determining wage amounts exempt from tax. · 1989-01-01
- Regulation of the Minister of Labour, Wages and Social Affairs of February 7, 1986 on the detailed principles of calculating tax on above-norm remuneration payments. · 1989-01-01
- Regulation of the Council of Ministers of December 22, 1986, amending the regulation on tax rates for above-normative wage payments and the principles for determining wage amounts exempt from tax. · 1989-01-01
- Regulation of the Minister of Labour, Wages and Social Affairs of October 16, 1986, amending the regulation on the detailed principles of calculating tax on above-normative wage payments. · 1989-01-01
- Regulation of the Council of Ministers of November 18, 1985, on tax rates for excess remuneration payments and the principles of determining remuneration amounts exempt from tax. · 1989-01-01
- Regulation of the Council of Ministers of January 18, 1988, amending the regulation on tax rates for non-standard wage payments and the rules for determining wage amounts exempt from tax. · 1989-01-01
- Announcement of the Minister of Finance of May 2, 1988, on the announcement of the consolidated text of the Council of Ministers' regulation of November 18, 1985, on tax rates for above-normative wage payments and the principles for determining wage amounts exempt from tax. · 1989-01-01
- Order of the Minister of Agriculture, Forestry and Food Economy of May 26, 1988, on the scope of production services for agriculture for which a reduction in tax on above-normative wage payments is granted. · 1989-01-01
- Ordinance of the Minister of Finance of June 23, 1987 amending the ordinance on the detailed principles of calculating indicators used to determine the tax on excess wage payments. · 1989-01-01
- Order of the Minister of Finance of January 24, 1986 on the detailed principles of calculating indicators used to determine the tax on above-normative wage payments. · 1989-01-01
- Regulation of the Council of Ministers of April 29, 1988 amending the regulation on tax rates for above-normative wage payments and the principles of determining wage amounts exempt from tax. · 1989-01-01
- Regulation of the Council of Ministers of March 28, 1988 amending the regulation on tax rates for above-normative wage payments and the principles of determining wage amounts exempt from tax. · 1989-01-01
- Regulation of the Council of Ministers of 8 August 1988 amending the regulation on the rates of tax on above-normative salary payments and the principles of determining tax-exempt salary amounts. · 1989-01-01
- Regulation of the Minister of Finance of May 2, 1988, on detailed principles for determining tax on above-normative wage payments and its payment deadlines. · 1989-01-01
- Regulation of the Council of Ministers of March 19, 1984, on special principles for calculating and paying income tax by enterprises covered by internal price equalization accounting, supervised by the Minister of Mining and Energy. · 1989-01-31
Implementing Regulations (27)
- Regulation of the Minister of Finance of July 28, 1989 amending the regulation on corporate income tax.
- Regulation of the Council of Ministers of July 29, 1989 amending the regulation on the amount and principles of determining remuneration norms constituting tax deductible costs.
- Regulation of the Minister of Foreign Economic Cooperation of June 30, 1989 on determining the types of pro-export ventures.
- Regulation of the Council of Ministers of June 30, 1989 amending the regulation on reductions in corporate income tax.
- Regulation of the Minister of Finance of 6 February 1989 on exemption from income tax for income from certain types of economic activity.
- Regulation of the Minister of Finance of 6 February 1989 on corporate income tax.
- Regulation of the Council of Ministers of 3 February 1989 on reductions in corporate income tax.
- Regulation of the Council of Ministers of 3 February 1989 on the amount and principles of determining remuneration standards constituting costs of obtaining revenue.
- Regulation of the Council of Ministers of August 19, 1989 amending the regulation on reductions in corporate income tax.
- Resolution No. 63 of the Council of Ministers of 2 May 1991 on the list of municipalities with a particularly high risk of structural unemployment.
- Regulation of the Minister of Industry of May 28, 1990, on the list of materials and products for housing construction needs.
- Order of the Minister of Industry of 28 February 1989 on the list of materials and products for housing construction.
- Regulation of the Council of Ministers of February 26, 1991 amending the regulation on the recognition of assets as fixed assets and intangible assets and rights, the principles and rates of their depreciation, and the revaluation of fixed assets.
- Regulation of the Minister of Finance of 18 November 1991 on exemption from income tax of income of banks established by foreign persons or with foreign capital participation, and of branches of foreign banks.
- Regulation of the Council of Ministers of August 19, 1991, amending the regulation on reductions in corporate income tax.
- Regulation of the Minister of Finance of July 26, 1991 amending the regulation on corporate income tax.
- Regulation of the Minister of Finance of May 29, 1991, amending the regulation on exemption from income tax of income from certain types of economic activity.
- Regulation of the Council of Ministers of April 16, 1991 amending the regulation on corporate income tax reductions.
- Regulation of the Minister of Finance of February 27, 1990, on corporate income tax.
- Regulation of the Chairman of the Committee for Science and Technical Progress at the Council of Ministers of January 30, 1990, on determining the types of scientific and technical achievements whose implementation entitles to income tax relief.
- Regulation of the Council of Ministers of December 12, 1990 amending the regulation on recognizing assets as fixed assets and intangible assets and legal rights, the principles and rates of their depreciation, and the revaluation of fixed assets.
- Regulation of the Council of Ministers of June 28, 1990, amending the regulation on recognizing assets as fixed assets and intangible assets and rights, the principles and rates of their depreciation, and the principles of updating the valuation of fixed assets.
- Regulation of the Council of Ministers of December 30, 1989, on corporate income tax reductions.
- Regulation of the Council of Ministers of December 19, 1989, on the recognition of assets as fixed assets and intangible assets and rights, the principles and rates of their depreciation, and the principles of updating the valuation of fixed assets.
- Regulation of the Council of Ministers of December 7, 1989 amending the regulation on the amount and principles of determining remuneration standards constituting tax deductible costs.
- 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.
- Regulation of the Minister of Finance of August 18, 1989 amending the regulation on exemption from income tax for income from certain types of economic activity.
Amending Acts (8)
- Law of September 29, 1989, on changes in the execution of the state budget in October 1989, and on amending the budget law for 1989 and certain other laws. · 1989-10-01
- Law of October 30, 1989, on amending the budget law for 1989 and the law - Banking Law, and on regulating other matters related to the state's financial economy. · 1989-10-01
- Law of 28 December 1989 on amending certain laws regulating taxation. · 1990-01-01
- Law of January 12, 1991, on amending certain laws regulating taxation principles. · 1991-01-01
- Law of March 22, 1991 on the Public Trading of Securities and Trust Funds. · 1991-04-25
- Law of July 26, 1991 on Personal Income Tax. · 1991-07-01
- Law of September 28, 1991 on Forests. · 1992-01-01
- Act of January 8, 1993, on value added tax and excise tax. · 1993-07-05
Amended Acts (5)
- Law of February 26, 1982, on the taxation of socialized economy entities. · 1989-01-01
- Law of September 16, 1982 on Cooperative Law. · 1989-01-01
- Law of December 19, 1975 on tax reliefs for investments. · 1989-01-01
- Law of December 16, 1972, on income tax. · 1989-01-01
- Law of December 16, 1972, on turnover tax. · 1989-01-01
Acts referring to this act
- Repealed Acts: Law of 15 February 1992 on corporate income tax.
- Amending Acts: Law of December 16, 1972, on turnover tax.
- Amending Acts: Law of February 26, 1982, on the taxation of socialized economy entities.
- Amending Acts: Law of September 16, 1982 on Cooperative Law.
- Amending Acts: Law of December 19, 1975 on tax reliefs for investments.
- Amending Acts: Law of December 16, 1972, on income tax.
- Amended Acts: Act of January 8, 1993, on value added tax and excise tax.
- Amended Acts: Law of September 28, 1991 on Forests.
- Amended Acts: Law of July 26, 1991 on Personal Income Tax.
- Amended Acts: Law of March 22, 1991 on the Public Trading of Securities and Trust Funds.
- Amended Acts: Law of January 12, 1991, on amending certain laws regulating taxation principles.
- Amended Acts: Law of 28 December 1989 on amending certain laws regulating taxation.
- Amended Acts: Law of October 30, 1989, on amending the budget law for 1989 and the law - Banking Law, and on regulating other matters related to the state's financial economy.
- Amended Acts: Law of September 29, 1989, on changes in the execution of the state budget in October 1989, and on amending the budget law for 1989 and certain other laws.
- References: Regulation of the Minister of Finance of 6 February 1989 on corporate income tax.
- References: Regulation of the Council of Ministers of December 19, 1989, on the recognition of assets as fixed assets and intangible assets and rights, the principles and rates of their depreciation, and the principles of updating the valuation of fixed assets.
- References: Law of February 24, 1989, on certain conditions for the consolidation of the national economy and on amending certain laws.
- References: Law of January 12, 1991, on amending certain laws regulating taxation principles.
- References: Regulation of the Minister of Finance of March 4, 1994, on the partial waiver of the collection of certain taxes and other receivables to which tax liability regulations apply, and the conditions for this waiver.
- References: Regulation of the Minister of Finance of February 27, 1990, on corporate income tax.
- References: Budget Law for 1990 of February 23, 1990.
- References: Regulation of the Council of Ministers of June 30, 1989 on the introduction of an economic experiment in passenger transport in the Katowice Voivodeship.
- References: Regulation of the Council of Ministers of December 12, 1990 amending the regulation on recognizing assets as fixed assets and intangible assets and legal rights, the principles and rates of their depreciation, and the revaluation of fixed assets.
- References: Law of July 26, 1991 on Personal Income Tax.
- Legal Basis: Regulation of the Council of Ministers of 3 February 1989 on the amount and principles of determining remuneration standards constituting costs of obtaining revenue.
- Legal Basis: Resolution No. 63 of the Council of Ministers of 2 May 1991 on the list of municipalities with a particularly high risk of structural unemployment.
- Legal Basis: Regulation of the Minister of Industry of May 28, 1990, on the list of materials and products for housing construction needs.
- Legal Basis: Order of the Minister of Industry of 28 February 1989 on the list of materials and products for housing construction.
- Legal Basis: Regulation of the Council of Ministers of June 28, 1990, amending the regulation on recognizing assets as fixed assets and intangible assets and rights, the principles and rates of their depreciation, and the principles of updating the valuation of fixed assets.
- Legal Basis: Regulation of the Minister of Finance of 18 November 1991 on exemption from income tax of income of banks established by foreign persons or with foreign capital participation, and of branches of foreign banks.
- Legal Basis: Regulation of the Council of Ministers of August 19, 1991, amending the regulation on reductions in corporate income tax.
- Legal Basis: Regulation of the Minister of Finance of July 26, 1991 amending the regulation on corporate income tax.
- Legal Basis: Regulation of the Minister of Finance of May 29, 1991, amending the regulation on exemption from income tax of income from certain types of economic activity.
- Legal Basis: Regulation of the Council of Ministers of April 16, 1991 amending the regulation on corporate income tax reductions.
- Legal Basis: Regulation of the Council of Ministers of February 26, 1991 amending the regulation on the recognition of assets as fixed assets and intangible assets and rights, the principles and rates of their depreciation, and the revaluation of fixed assets.
- Legal Basis: Regulation of the Council of Ministers of December 12, 1990 amending the regulation on recognizing assets as fixed assets and intangible assets and legal rights, the principles and rates of their depreciation, and the revaluation of fixed assets.
- Legal Basis: Regulation of the Minister of Finance of February 27, 1990, on corporate income tax.
- Legal Basis: Regulation of the Chairman of the Committee for Science and Technical Progress at the Council of Ministers of January 30, 1990, on determining the types of scientific and technical achievements whose implementation entitles to income tax relief.
- Legal Basis: Regulation of the Council of Ministers of December 30, 1989, on corporate income tax reductions.
- Legal Basis: Regulation of the Council of Ministers of December 19, 1989, on the recognition of assets as fixed assets and intangible assets and rights, the principles and rates of their depreciation, and the principles of updating the valuation of fixed assets.
- Legal Basis: Regulation of the Council of Ministers of December 7, 1989 amending the regulation on the amount and principles of determining remuneration standards constituting tax deductible costs.
- Legal Basis: 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.
- Legal Basis: Regulation of the Minister of Finance of August 18, 1989 amending the regulation on exemption from income tax for income from certain types of economic activity.
- Legal Basis: Regulation of the Council of Ministers of August 19, 1989 amending the regulation on reductions in corporate income tax.
- Legal Basis: Regulation of the Minister of Finance of July 28, 1989 amending the regulation on corporate income tax.
- Legal Basis: Regulation of the Council of Ministers of July 29, 1989 amending the regulation on the amount and principles of determining remuneration norms constituting tax deductible costs.
- Legal Basis: Regulation of the Minister of Foreign Economic Cooperation of June 30, 1989 on determining the types of pro-export ventures.
- Legal Basis: Regulation of the Council of Ministers of June 30, 1989 amending the regulation on reductions in corporate income tax.
- Legal Basis: Regulation of the Minister of Finance of 6 February 1989 on exemption from income tax for income from certain types of economic activity.
- Legal Basis: Regulation of the Minister of Finance of 6 February 1989 on corporate income tax.