Home / Dz.U. 1991 nr 64 poz. 276
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.
Rozporządzenie Ministra Finansów z dnia 8 lipca 1991 r. zmieniające rozporządzenie 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declared repealed (uznany za uchylony)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
1991-07-08
Entry into force
1991-07-18
Texts
Keywords
taxestax reliefseconomic activityturnover taxservicespersonal income taxinternal trade
Related acts
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
- Acts Declared Repealed: Act of January 8, 1993, on value added tax and excise tax.
- Implementing Regulations: Law of December 19, 1980 on tax liabilities.
- Implementing Regulations: Law of December 16, 1972, on income tax.
- Implementing Regulations: Law of December 16, 1972, on turnover tax.
- Amending Acts: 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.