Home / Dz.U. 1989 nr 57 poz. 340
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.
Rozporządzenie Ministra Finansów z dnia 12 października 1989 r. w sprawie zwolnienia osób prawnych kościołów i innych związków wyznaniowych od podatków obrotowego i dochodowego.
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1989-10-12
Entry into force
1989-10-30
Texts
Keywords
religionsincome taxturnover tax
Related acts
Repealed Acts (2)
- Regulation of the Minister of Finance of July 13, 1988, amending the regulation on the principles of exemption of churches and religious unions and their organizational units from turnover and income tax. · 1989-10-30
- Regulation of the Minister of Finance of October 19, 1982 on the principles of exempting churches and religious unions and their organizational units from turnover and income tax. · 1989-10-30
References (2)
Legal Basis (3)
Legal Basis from Art. (3)
- Law of January 31, 1989 on corporate income tax. · art. 9 ust. 3
- Law of December 19, 1980 on tax liabilities. · art. 38 pkt 2 i 3
- Law of December 16, 1972, on turnover tax. · art. 12 ust. 1 pkt 1
Repeals Resulting From (1)
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of July 13, 1988, amending the regulation on the principles of exemption of churches and religious unions and their organizational units from turnover and income tax.
- Repealing Acts: Regulation of the Minister of Finance of October 19, 1982 on the principles of exempting churches and religious unions and their organizational units from turnover and income tax.
- Acts Declared Repealed: Act of January 8, 1993, on value added tax and excise tax.
- Implementing Regulations: Law of January 31, 1989 on corporate income tax.
- Implementing Regulations: Law of December 19, 1980 on tax liabilities.
- Implementing Regulations: Law of December 16, 1972, on turnover tax.