Home / Dz.U. 1990 nr 35 poz. 203
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.
Rozporządzenie Ministra Finansów z dnia 18 maja 1990 r. w sprawie zwolnienia od podatków obrotowego i dochodowego podatników osiągających przychody z niektórych rodzajów nowo uruchomionej działalności gospodarczej.
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1990-05-18
Entry into force
1990-05-31
Texts
Keywords
taxestax reliefseconomic activityturnover taxservicespersonal income taxinternal trade
Related acts
Repealed Acts (3)
- 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. · 1990-05-31
- Regulation of the Minister of Finance of 23 December 1987 amending the regulation on exemption from turnover and income tax or stamp duty for taxpayers earning income from certain types of newly launched manufacturing and service activities. · 1990-05-31
- 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. · 1990-05-31
Amending Acts (2)
- Regulation of the Minister of Finance of September 28, 1990, amending the regulation on exemption from turnover and income tax for taxpayers earning income from certain types of newly launched business activities. · 1990-10-23
- Regulation of the Minister of Finance of July 8, 1991 amending the regulation on exemption from turnover and income tax for taxpayers earning revenue from certain types of newly launched business activities. · 1991-07-18
Amended Acts (1)
Legal Basis (3)
Legal Basis from Art. (4)
- Law of December 19, 1980 on tax liabilities. · art. 18 ust. 3
- Law of December 19, 1980 on tax liabilities. · art. 38 pkt 1, 2 i 4
- Law of December 16, 1972, on income tax. · art. 22 pkt 1
- 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 August 12, 1986, on exemption from income tax for revenues from undertaking certain types of economic activity in mountain and hilly areas.
- Repealing 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.
- Repealing Acts: Regulation of the Minister of Finance of 23 December 1987 amending the regulation on exemption from turnover and income tax or stamp duty for taxpayers earning income from certain types of newly launched manufacturing and service activities.
- Acts Declared Repealed: Act of January 8, 1993, on value added tax and excise tax.
- Implementing Regulations: Law of December 16, 1972, on turnover tax.
- Implementing Regulations: Law of December 19, 1980 on tax liabilities.
- Implementing Regulations: Law of December 16, 1972, on income tax.
- Amending Acts: Regulation of the Minister of Finance of 6 February 1989 on exemption from income tax for income from certain types of economic activity.
- Amended Acts: Regulation of the Minister of Finance of July 8, 1991 amending the regulation on exemption from turnover and income tax for taxpayers earning revenue from certain types of newly launched business activities.
- Amended Acts: Regulation of the Minister of Finance of September 28, 1990, amending the regulation on exemption from turnover and income tax for taxpayers earning income from certain types of newly launched business activities.
- 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 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.