Home / Dz.U. 1991 nr 5 poz. 20
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.
Rozporządzenie Ministra Finansów z dnia 11 stycznia 1991 r. zmieniające rozporządzenie 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repealed (uchylony)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
1991-01-11
Entry into force
1991-01-19
Texts
Keywords
taxesforeign tradetax reliefsincome taxturnover taxservicesinternal trade
Related acts
Amended Acts (1)
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
- Repealed Acts: Regulation of the Minister of Finance of April 17, 1991 on turnover tax rates for natural persons and legal persons and other organizational units not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 19, 1980 on tax liabilities.
- Implementing Regulations: Law of December 16, 1972, on turnover tax.
- Amending Acts: 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.