Home / Dz.U. 1991 nr 123 poz. 546
Regulation of the Minister of Finance of December 21, 1991, amending the regulation on turnover tax rates for goods imported or sent from abroad and exemptions from this tax.
Rozporządzenie Ministra Finansów z dnia 21 grudnia 1991 r. zmieniające rozporządzenie w sprawie stawek podatku obrotowego od towarów sprowadzanych lub nadsyłanych z zagranicy oraz zwolnień od tego podatku.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1991-12-21
Entry into force
1992-01-06
Texts
Keywords
importtaxeswineforeign tradefood and nutritionalcoholmotor vehiclescerealswyroby chemicznetax reliefsanimalsturnover taxfuels and lubricantstobacco
Related acts
Repealing Acts (1)
Amended Acts (1)
References (1)
Legal Basis (2)
Legal Basis from Art. (4)
- Law of February 26, 1982, on the taxation of socialized economy entities. · art. 15 ust. 7a
- Law of February 26, 1982, on the taxation of socialized economy entities. · art. 54 ust. 2
- Law of December 16, 1972, on turnover tax. · art. 10 ust. 2a
- Law of December 16, 1972, on turnover tax. · art. 12 ust. 1 pkt 1
Acts referring to this act
- Repealed Acts: Regulation of the Minister of Finance of April 6, 1992, on turnover tax rates for goods imported or sent from abroad and exemptions from this tax.
- Implementing Regulations: Law of February 26, 1982, on the taxation of socialized economy entities.
- Implementing Regulations: Law of December 16, 1972, on turnover tax.
- Amending Acts: Regulation of the Minister of Finance of July 26, 1991 on turnover tax rates for goods imported or sent from abroad and exemptions from this tax.