Home / Dz.U. 1989 nr 3 poz. 20
Regulation of the Minister of Finance of 6 February 1989 on exemption from income tax for income from certain types of economic activity.
Rozporządzenie Ministra Finansów z dnia 6 lutego 1989 r. w sprawie zwolnienia od podatku dochodowego dochodów z tytułu niektórych rodzajów działalności gospodarczej.
Type
Regulation (Rozporządzenie)
Status
not in force - legal basis repealed (nieobowiązujący - uchylona podstawa prawna)
Announced
1989-02-06
Entry into force
1989-02-07
Texts
Keywords
Pharmaceutical Meanstaxestax reliefsincome taxturnover tax
Related acts
Amending Acts (3)
- 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. · 1989-08-29
- Regulation of the Minister of Finance of May 18, 1990, on exemption from turnover and income tax for taxpayers earning revenue from certain types of newly launched economic activities. · 1990-05-31
- 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. · 1991-06-17
Amended Acts (3)
- Regulation of the Minister of Finance of September 5, 1988, on exemption from income tax for income from the production of pharmaceutical products and sanitary articles and certain other products. · 1989-02-07
- Regulation of the Minister of Finance of August 12, 1986, on exemption from income tax for revenues from undertaking certain types of economic activity in mountain and hilly areas. · 1989-02-07
- Regulation of the Minister of Finance of April 9, 1984 on exemption from turnover and income tax or stamp duty for taxpayers earning income from certain types of newly launched manufacturing and service activities. · 1989-02-07
Legal Basis (2)
Legal Basis from Art. (2)
- Law of January 31, 1989 on corporate income tax. · art. 9 ust. 3
- Law of December 16, 1972, on income tax. · art. 23 pkt 1
Repeals Resulting From (1)
- Law of 15 February 1992 on corporate income tax. · 1992-01-01
Acts referring to this act
- Acts Declared Repealed: Law of 15 February 1992 on corporate income tax.
- Implementing Regulations: Law of December 16, 1972, on income tax.
- Implementing Regulations: Law of January 31, 1989 on corporate income tax.
- Amending Acts: Regulation of the Minister of Finance of April 9, 1984 on exemption from turnover and income tax or stamp duty for taxpayers earning income from certain types of newly launched manufacturing and service activities.
- Amending Acts: Regulation of the Minister of Finance of August 12, 1986, on exemption from income tax for revenues from undertaking certain types of economic activity in mountain and hilly areas.
- Amending Acts: Regulation of the Minister of Finance of September 5, 1988, on exemption from income tax for income from the production of pharmaceutical products and sanitary articles and certain other products.
- Amended Acts: 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.
- Amended Acts: Regulation of the Minister of Finance of May 18, 1990, on exemption from turnover and income tax for taxpayers earning revenue from certain types of newly launched economic activities.
- Amended Acts: 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.
- References: Regulation of the Minister of Finance of September 25, 2001, on determining the forms of annual tax calculation and tax returns applicable to personal income tax.
- References: Regulation of the Council of Ministers of 25 January 1994 on deductions from income for investment expenditures and income tax reductions.
- References: Regulation of the Council of Ministers of January 24, 1995 on deductions from income for investment expenditures and income tax reductions in municipalities threatened by particularly high structural unemployment.
- References: Regulation of the Minister of Finance of December 23, 1996, on the implementation of certain provisions of the Act on Personal Income Tax and the Act on Corporate Income Tax.
- References: Regulation of the Minister of Finance of January 3, 2001 on the designation of forms of tax statements, declarations, and information applicable in the scope of personal income tax.