Home / Dz.U. 1990 nr 27 poz. 156
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.
Rozporządzenie Ministra Finansów z dnia 17 kwietnia 1990 r. w sprawie stawek podatku obrotowego od osób fizycznych i osób prawnych nie będących jednostkami gospodarki uspołecznionej oraz ulg, zwolnień i trybu płatności tego podatku.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1990-04-17
Entry into force
1990-05-01
Texts
Keywords
foreign tradeturnover taxservicesinternal trade
Related acts
Repealed Acts (1)
Amending Acts (4)
- Regulation of the Minister of Finance of May 7, 1990, on the periodic reduction of turnover tax rates on certain goods and services. · 1990-05-14
- Regulation of the Minister of Finance of August 20, 1990, amending the regulation on turnover tax rates for natural persons and legal persons not being socialized economic entities, as well as reliefs, exemptions, and the procedure for payment of this tax. · 1990-08-29
- Regulation of the Minister of Finance of January 11, 1991, amending the regulation on turnover tax rates for natural and legal persons other than state-owned economic units, and on reliefs, exemptions, and the procedure for payment of this tax. · 1991-01-19
- Regulation of the Minister of Finance of February 15, 1991 on turnover tax rates on goods imported or sent from abroad and exemptions from this tax. · 1991-03-02
Amended Acts (2)
References (3)
- 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 February 26, 1982, on the taxation of socialized economy entities.
- 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
- 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
- Repealing Acts: 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.
- Repealed Acts: Regulation of the Minister of Finance of April 17, 1991 on turnover tax rates for natural persons and legal persons and other organizational units not having legal personality, not being units of the socialized economy, 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 December 9, 1986, on advance payments of turnover and income taxes.
- Amending Acts: 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.
- Amended Acts: Regulation of the Minister of Finance of February 15, 1991 on turnover tax rates on goods imported or sent from abroad and exemptions from this tax.
- Amended Acts: Regulation of the Minister of Finance of January 11, 1991, amending the regulation on turnover tax rates for natural and legal persons other than state-owned economic units, and on reliefs, exemptions, and the procedure for payment of this tax.
- Amended Acts: Regulation of the Minister of Finance of August 20, 1990, amending the regulation on turnover tax rates for natural persons and legal persons not being socialized economic entities, as well as reliefs, exemptions, and the procedure for payment of this tax.
- Amended Acts: Regulation of the Minister of Finance of May 7, 1990, on the periodic reduction of turnover tax rates on certain goods and services.