Home / Dz.U. 1989 nr 44 poz. 242
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.
Rozporządzenie Ministra Finansów z dnia 29 czerwca 1989 r. w sprawie stawek podatku obrotowego od osób fizycznych i osób prawnych nie będących jednostkami gospodarki uspołecznionej oraz ulg i zwolnień od tego podatku.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1989-06-29
Entry into force
1989-08-01
Texts
Keywords
taxestax reliefsturnover tax
Related acts
Repealing Acts (1)
Amending Acts (1)
Amended Acts (3)
- Regulation of the Minister of Finance of September 8, 1988 on the discontinuation of the determination and collection of turnover and income tax from farmers' income from agricultural services using their own equipment. · 1989-08-01
- Regulation of the Minister of Finance of May 13, 1988, on turnover tax and income tax of natural persons and legal persons not being socialized economic entities. · 1989-08-01
- Regulation of the Minister of Finance of December 9, 1986, on advance payments of turnover and income taxes. · 1989-08-01
References (3)
- Law of February 26, 1982, on the taxation of socialized economy entities.
- Regulation of the Minister of Finance of July 31, 1982, on detailed principles for calculating taxes, payment deadlines and procedures, and the procedure for preparing and submitting tax returns (declarations) to tax authorities by socially owned economic units.
- Law of December 16, 1972, on turnover tax.
Legal Basis (2)
Legal Basis from Art. (5)
- Law of December 19, 1980 on tax liabilities. · art. 38 pkt 1, 2 i 4
- Law of December 19, 1980 on tax liabilities. · art. 9 pkt 4
- Law of December 16, 1972, on turnover tax. · art. 10 ust. 2 i 4
- Law of December 16, 1972, on turnover tax. · art. 12
- Law of December 16, 1972, on turnover tax. · art. 7 ust. 1
Acts referring to this act
- Repealed Acts: Regulation of the Minister of Finance of April 17, 1990, concerning turnover tax rates for natural persons and legal persons not being socially organized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.
- Implementing Regulations: Law of December 16, 1972, on turnover tax.
- Implementing Regulations: Law of December 19, 1980 on tax liabilities.
- Amending Acts: Regulation of the Minister of Finance of September 8, 1988 on the discontinuation of the determination and collection of turnover and income tax from farmers' income from agricultural services using their own equipment.
- Amending Acts: Regulation of the Minister of Finance of May 13, 1988, on turnover tax and income tax of natural persons and legal persons not being socialized economic entities.
- Amending Acts: Regulation of the Minister of Finance of December 9, 1986, on advance payments of turnover and income taxes.
- Amended Acts: Regulation of the Minister of Finance of January 31, 1990, on personal income tax.
- References: Regulation of the Minister of Finance of December 30, 1989, on the turnover tax on certain goods imported by natural persons or sent to these persons from abroad.