Home / Dz.U. 1991 nr 123 poz. 545
Regulation of the Minister of Finance of December 21, 1991, amending the regulation 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.
Rozporządzenie Ministra Finansów z dnia 21 grudnia 1991 r. zmieniające rozporządzenie w sprawie stawek podatku obrotowego od osób fizycznych oraz nie będących jednostkami gospodarki uspołecznionej osób prawnych i innych jednostek organizacyjnych nie posiadających osobowości prawnej, ulg, zwolnień i trybu płatności tego podatku.
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1991-12-21
Entry into force
1992-01-06
Texts
Keywords
taxestax reliefsturnover taxlegal personality
Related acts
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
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- Acts Declared Repealed: Act of January 8, 1993, on value added tax and excise tax.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 turnover tax.
- Amending 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.