Home / Dz.U. 1989 nr 74 poz. 443
Law of 28 December 1989 on amending certain laws regulating taxation.
Ustawa z dnia 28 grudnia 1989 r. o zmianie niektórych ustaw regulujących zasady opodatkowania.
Type
Law (Ustawa)
Status
in force (obowiązujący)
Announced
1989-12-28
Entry into force
1990-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
research and development unitstaxesJGU taxationrepairsadministrative feesagricultural taxlegal orderfairs and exhibitionstax reliefsinvestmentsincome taxturnover taxinheritance and gift tax
Related acts
Repealed Acts (1)
Acts Declared Repealed (2)
Implementing Regulations (24)
- Communication of the President of the Central Statistical Office of January 15, 1993 on the price growth index of non-food durable goods in the fourth quarter of 1992.
- Communication of the President of the Central Statistical Office of 16 April 1992 on the price growth index for non-food durable goods in the 1st quarter of 1992.
- Communication of the President of the Central Statistical Office of January 15, 1992 regarding the price increase index for non-food durable consumer goods in the fourth quarter of 1991.
- Communication of the President of the Central Statistical Office of January 10, 1992 regarding the average purchase price of rye in the fourth quarter of 1991.
- Order of the Minister of Finance of October 23, 1991, amending the order on turnover tax on turnover from the sale of spirits and spirituous beverages achieved by natural persons and legal persons and other organizational units not having legal personality, which are not socialized economy entities.
- Communication of the President of the Central Statistical Office of January 16, 1991, on the price increase index for non-food durable goods in the 4th quarter of 1990.
- Communication of the President of the Central Statistical Office of 17 July 1991 on the price increase index for non-food durable goods in the 2nd quarter of 1991.
- Communication of the President of the Central Statistical Office of 8 July 1991 on the average purchase price of rye in the 2nd quarter of 1991.
- Order of the Minister of Finance of January 14, 1991, on turnover tax on turnover from the sale of spirits and spirituous products achieved by natural persons and legal persons and other organizational units not possessing legal personality, other than state-owned economic units.
- Order of the Minister of Finance of 24 April 1991 on the taxation of turnover from the sale of spirits and spirituous beverages, achieved by individuals and legal persons and other organizational units not having legal personality, which are not state-owned economic units, with turnover 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.
- Communication of the President of the Central Statistical Office of April 18, 1991, on the price increase index for non-food durable goods in the 1st quarter of 1991.
- Communication of the President of the Central Statistical Office of January 7, 1991, on the average purchase price of rye in the fourth quarter of 1990.
- Communication of the President of the Central Statistical Office of 15 October 1990 on the price increase index for non-food durable goods in the 3rd quarter of 1990.
- Regulation of the Minister of Finance of August 10, 1990, concerning the discontinuation of the determination and collection of taxes on commissions from the sale of certain securities.
- Communication of the President of the Central Statistical Office of July 12, 1990, concerning the price growth index for non-food durable goods in the second quarter of 1990.
- Communication of the President of the Central Statistical Office of July 7, 1990, concerning the average purchase price of rye in the second quarter of 1990.
- Communication of the President of the Central Statistical Office of January 12, 1990, on the average purchase price of rye in the fourth quarter of 1989.
- Regulation of the Minister of Industry of May 28, 1990, on the list of materials and products for housing construction needs.
- Communication of the President of the Central Statistical Office of April 23, 1990, on the price increase index for non-food durable goods in the first quarter of 1990.
- Order of the Minister of Finance of March 30, 1990, on turnover tax on turnover from the sale of spirits and spirituous beverages achieved by natural persons and legal persons not being state-owned economic entities.
- Communication of the President of the Central Statistical Office of 17 October 1991 on the price increase index for non-food durable goods in the 3rd quarter of 1991.
- Communication of the President of the Central Statistical Office of January 11, 1993 on the average purchase price of rye in the fourth quarter of 1992.
- Order of the Minister of Finance of January 12, 1993 on turnover tax on turnover from the sale of spirits and spirituous beverages, achieved by natural persons and legal persons and other organizational units not having legal personality, other than state-owned economic entities.
Amending Acts (6)
- Law of 20 December 1990 on the repeal of the Law on Innovation and Implementation Units. · 1991-01-07
- Law of 12 January 1991 on local taxes and fees. · 1991-01-30
- Law of July 26, 1991 on Personal Income Tax. · 1992-01-01
- Law of 15 February 1992 on corporate income tax. · 1992-01-01
- Act of January 8, 1993, on value added tax and excise tax. · 1993-07-05
- Law of 9 September 2000 on stamp duty. · 2001-01-01
Amended Acts (11)
- Law of July 28, 1983, on inheritance and gift tax. · 1990-01-01
- Law of February 26, 1982, on the taxation of socialized economy entities. · 1990-01-01
- Law of December 19, 1980 on tax liabilities. · 1990-01-01
- Law of December 16, 1972, on income tax. · 1990-01-01
- Law of December 16, 1972, on turnover tax. · 1990-01-01
- Law of May 30, 1989, on Amending Authorizations to Issue Implementing Acts · 1990-01-01
- Law of January 31, 1989 on corporate income tax. · 1990-01-01
- Law of July 16, 1987, on innovation and implementation units. · 1990-01-01
- Law of March 14, 1985, on local taxes and fees. · 1990-01-01
- Law of November 15, 1984, on agricultural tax. · 1990-01-01
- Law of 31 January 1989 on stamp duty. · 1990-01-30
Acts referring to this act
- Repealing Acts: Law of December 19, 1975 on tax reliefs for investments.
- Amending Acts: Law of 31 January 1989 on stamp duty.
- Amending Acts: Law of December 19, 1980 on tax liabilities.
- Amending Acts: Law of May 30, 1989, on Amending Authorizations to Issue Implementing Acts
- Amending Acts: Law of December 16, 1972, on income tax.
- Amending Acts: Law of July 28, 1983, on inheritance and gift tax.
- Amending Acts: Law of February 26, 1982, on the taxation of socialized economy entities.
- Amending Acts: Law of January 31, 1989 on corporate income tax.
- Amending Acts: Law of July 16, 1987, on innovation and implementation units.
- Amending Acts: Law of March 14, 1985, on local taxes and fees.
- Amending Acts: Law of December 16, 1972, on turnover tax.
- Amending Acts: Law of November 15, 1984, on agricultural tax.
- Amended Acts: Law of 9 September 2000 on stamp duty.
- Amended Acts: Act of January 8, 1993, on value added tax and excise tax.
- Amended Acts: Law of 15 February 1992 on corporate income tax.
- Amended Acts: Law of July 26, 1991 on Personal Income Tax.
- Amended Acts: Law of 12 January 1991 on local taxes and fees.
- Amended Acts: Law of 20 December 1990 on the repeal of the Law on Innovation and Implementation Units.
- References: Regulation of the Minister of Finance of March 30, 1990, amending the regulation concerning the payment of turnover and income tax on revenues of craftsmen from services performed through craft cooperatives.
- Legal Basis: Communication of the President of the Central Statistical Office of January 7, 1991, on the average purchase price of rye in the fourth quarter of 1990.
- Legal Basis: Communication of the President of the Central Statistical Office of 15 October 1990 on the price increase index for non-food durable goods in the 3rd quarter of 1990.
- Legal Basis: Regulation of the Minister of Finance of August 10, 1990, concerning the discontinuation of the determination and collection of taxes on commissions from the sale of certain securities.
- Legal Basis: Communication of the President of the Central Statistical Office of July 12, 1990, concerning the price growth index for non-food durable goods in the second quarter of 1990.
- Legal Basis: Communication of the President of the Central Statistical Office of July 7, 1990, concerning the average purchase price of rye in the second quarter of 1990.
- 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: Communication of the President of the Central Statistical Office of January 12, 1990, on the average purchase price of rye in the fourth quarter of 1989.
- Legal Basis: Communication of the President of the Central Statistical Office of April 23, 1990, on the price increase index for non-food durable goods in the first quarter of 1990.
- Legal Basis: Order of the Minister of Finance of March 30, 1990, on turnover tax on turnover from the sale of spirits and spirituous beverages achieved by natural persons and legal persons not being state-owned economic entities.
- Legal Basis: Communication of the President of the Central Statistical Office of January 15, 1993 on the price growth index of non-food durable goods in the fourth quarter of 1992.
- Legal Basis: Communication of the President of the Central Statistical Office of January 11, 1993 on the average purchase price of rye in the fourth quarter of 1992.
- Legal Basis: Order of the Minister of Finance of January 12, 1993 on turnover tax on turnover from the sale of spirits and spirituous beverages, achieved by natural persons and legal persons and other organizational units not having legal personality, other than state-owned economic entities.
- Legal Basis: Communication of the President of the Central Statistical Office of 16 April 1992 on the price growth index for non-food durable goods in the 1st quarter of 1992.
- Legal Basis: Communication of the President of the Central Statistical Office of January 15, 1992 regarding the price increase index for non-food durable consumer goods in the fourth quarter of 1991.
- Legal Basis: Communication of the President of the Central Statistical Office of January 10, 1992 regarding the average purchase price of rye in the fourth quarter of 1991.
- Legal Basis: Order of the Minister of Finance of October 23, 1991, amending the order on turnover tax on turnover from the sale of spirits and spirituous beverages achieved by natural persons and legal persons and other organizational units not having legal personality, which are not socialized economy entities.
- Legal Basis: Communication of the President of the Central Statistical Office of 17 October 1991 on the price increase index for non-food durable goods in the 3rd quarter of 1991.
- Legal Basis: Communication of the President of the Central Statistical Office of 17 July 1991 on the price increase index for non-food durable goods in the 2nd quarter of 1991.
- Legal Basis: Communication of the President of the Central Statistical Office of 8 July 1991 on the average purchase price of rye in the 2nd quarter of 1991.
- Legal Basis: Order of the Minister of Finance of 24 April 1991 on the taxation of turnover from the sale of spirits and spirituous beverages, achieved by individuals and legal persons and other organizational units not having legal personality, which are not state-owned economic units, with turnover tax.
- 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: Communication of the President of the Central Statistical Office of April 18, 1991, on the price increase index for non-food durable goods in the 1st quarter of 1991.
- Legal Basis: Communication of the President of the Central Statistical Office of January 16, 1991, on the price increase index for non-food durable goods in the 4th quarter of 1990.
- Legal Basis: Order of the Minister of Finance of January 14, 1991, on turnover tax on turnover from the sale of spirits and spirituous products achieved by natural persons and legal persons and other organizational units not possessing legal personality, other than state-owned economic units.
- Repeals Resulting From: Regulation of the Council of Ministers of 17 December 1984 on tax reliefs for investments.
- Repeals Resulting From: Regulation of the Minister of Finance of December 29, 1984, on the application of tax reliefs for investments.