Home / Dz.U. 1990 nr 88 poz. 515
Regulation of the Minister of Finance of 12 December 1990 repealing certain regulations on lump-sum turnover and income taxes.
Rozporządzenie Ministra Finansów z dnia 12 grudnia 1990 r. uchylające niektóre rozporządzenia w sprawie zryczałtowania podatków obrotowego i dochodowego.
Type
Regulation (Rozporządzenie)
Status
one-time act (akt jednorazowy)
Announced
1990-12-12
Entry into force
1991-01-01
Texts
Keywords
taxeseconomic activitymateriały budowlanebudownictwo wiejskiecraftfish processingcivil lawsea fishermenlump-sum taxtax reliefsincome taxturnover taxcraft cooperativessea fishingsecondary raw materials
Related acts
Repealed Acts (19)
- Regulation of the Minister of Finance of February 10, 1990, amending the regulation on the obligation to document the purchase of goods by certain taxpayers paying taxes in lump-sum form. · 1991-01-01
- Regulation of the Minister of Finance of January 29, 1990 amending the regulation on lump-sum taxation of turnover and income tax from revenues from certain types of economic activity carried out by natural persons. · 1991-01-01
- Regulation of the Minister of Finance of April 17, 1990, on the payment of income tax from the revenues of persons engaged in processing fish raw material. · 1991-01-01
- 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. · 1991-01-01
- Regulation of the Minister of Finance of December 30, 1989, amending the regulation on turnover and income tax on registered sales revenue. · 1991-01-01
- Regulation of the Minister of Finance of May 20, 1989, amending the regulation on the payment of turnover and income tax from the revenue of craftsmen from services rendered through craft cooperatives. · 1991-01-01
- Regulation of the Minister of Finance of April 13, 1988 amending the regulation on the payment of turnover and income taxes from the income of craftsmen from services performed through craft cooperatives. · 1991-01-01
- Regulation of the Minister of Finance of February 5, 1988, amending the regulation on taxation with turnover and income tax of revenues from registered sales. · 1991-01-01
- Regulation of the Minister of Finance of December 31, 1984, amending the regulation on tax reliefs for natural persons engaged in gainful activity in the scope of acquiring and selling post-consumer and production waste. · 1991-01-01
- Regulation of the Minister of Finance of December 31, 1984, on lump-sum turnover and income taxes on revenues from certain types of economic activity carried out by natural persons. · 1991-01-01
- Regulation of the Minister of Finance of December 31, 1984, on the taxation of turnover and income tax on revenues from registered sales. · 1991-01-01
- Regulation of the Minister of Finance of May 14, 1985 amending the regulation on the payment of turnover and income taxes from the income of craftsmen from services rendered through craft cooperatives. · 1991-01-01
- Regulation of the Minister of Finance of 8 November 1984 amending the regulation on the obligation to document the purchase of goods by certain taxpayers paying taxes in lump-sum form. · 1991-01-01
- Regulation of the Minister of Finance of January 10, 1983, on the obligation to document the purchase of goods by certain taxpayers paying taxes in lump-sum form. · 1991-01-01
- Regulation of the Minister of Finance of 29 July 1983 on the payment of turnover and income taxes from the income of craftsmen from services rendered through craft cooperatives. · 1991-01-01
- Regulation of the Minister of Finance of April 9, 1982 on the taxation of income of individual sea and lagoon fishermen. · 1991-01-01
- Regulation of the Minister of Finance of February 9, 1982, on tax reliefs for natural persons engaged in gainful activity in the field of collecting and selling post-consumer and production waste. · 1991-01-01
- Regulation of the Minister of Finance of February 4, 1982, on tax reliefs for teams engaged in the production of building materials from local raw materials. · 1991-01-01
- Regulation of the Minister of Finance of October 21, 1981, on the obligation to document the purchase of certain materials by artisans paying taxes in lump-sum form. · 1991-01-01
Legal Basis (3)
Legal Basis from Art. (6)
- Law of December 19, 1980 on tax liabilities. · art. 18 ust. 3
- Law of December 19, 1980 on tax liabilities. · art. 38 pkt 1-4
- Law of December 19, 1980 on tax liabilities. · art. 8 ust. 1
- Law of December 19, 1980 on tax liabilities. · art. 9 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
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of April 17, 1990, on the payment of income tax from the revenues of persons engaged in processing fish raw material.
- Repealing Acts: 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.
- Repealing Acts: Regulation of the Minister of Finance of April 9, 1982 on the taxation of income of individual sea and lagoon fishermen.
- Repealing Acts: Regulation of the Minister of Finance of February 9, 1982, on tax reliefs for natural persons engaged in gainful activity in the field of collecting and selling post-consumer and production waste.
- Repealing Acts: Regulation of the Minister of Finance of February 4, 1982, on tax reliefs for teams engaged in the production of building materials from local raw materials.
- Repealing Acts: Regulation of the Minister of Finance of October 21, 1981, on the obligation to document the purchase of certain materials by artisans paying taxes in lump-sum form.
- Repealing Acts: Regulation of the Minister of Finance of February 10, 1990, amending the regulation on the obligation to document the purchase of goods by certain taxpayers paying taxes in lump-sum form.
- Repealing Acts: Regulation of the Minister of Finance of January 29, 1990 amending the regulation on lump-sum taxation of turnover and income tax from revenues from certain types of economic activity carried out by natural persons.
- Repealing Acts: Regulation of the Minister of Finance of December 30, 1989, amending the regulation on turnover and income tax on registered sales revenue.
- Repealing Acts: Regulation of the Minister of Finance of May 20, 1989, amending the regulation on the payment of turnover and income tax from the revenue of craftsmen from services rendered through craft cooperatives.
- Repealing Acts: Regulation of the Minister of Finance of April 13, 1988 amending the regulation on the payment of turnover and income taxes from the income of craftsmen from services performed through craft cooperatives.
- Repealing Acts: Regulation of the Minister of Finance of February 5, 1988, amending the regulation on taxation with turnover and income tax of revenues from registered sales.
- Repealing Acts: Regulation of the Minister of Finance of May 14, 1985 amending the regulation on the payment of turnover and income taxes from the income of craftsmen from services rendered through craft cooperatives.
- Repealing Acts: Regulation of the Minister of Finance of December 31, 1984, amending the regulation on tax reliefs for natural persons engaged in gainful activity in the scope of acquiring and selling post-consumer and production waste.
- Repealing Acts: Regulation of the Minister of Finance of December 31, 1984, on lump-sum turnover and income taxes on revenues from certain types of economic activity carried out by natural persons.
- Repealing Acts: Regulation of the Minister of Finance of December 31, 1984, on the taxation of turnover and income tax on revenues from registered sales.
- Repealing Acts: Regulation of the Minister of Finance of 8 November 1984 amending the regulation on the obligation to document the purchase of goods by certain taxpayers paying taxes in lump-sum form.
- Repealing Acts: Regulation of the Minister of Finance of 29 July 1983 on the payment of turnover and income taxes from the income of craftsmen from services rendered through craft cooperatives.
- Repealing Acts: Regulation of the Minister of Finance of January 10, 1983, on the obligation to document the purchase of goods by certain taxpayers paying taxes in lump-sum form.
- Implementing Regulations: Law of December 16, 1972, on income 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 March 12, 1990, on recognizing income of agents performing activities on behalf of socialized economy entities under agency agreements and commission agreements as subject to wage tax, and on the payment of equalization tax by these agents.