Home / Dz.U. 1991 nr 124 poz. 553
Regulation of the Minister of Finance of December 21, 1991, on the implementation of certain provisions of the Personal Income Tax Act.
Rozporządzenie Ministra Finansów z dnia 21 grudnia 1991 r. w sprawie wykonania niektórych przepisów ustawy o podatku dochodowym od osób fizycznych.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1991-12-21
Entry into force
1992-01-01
Texts
Keywords
agricultural lawtaxesvocational educationtax reliefsdisabled personseducation and upbringingbezrobociefixed assetspersonal income tax
Related acts
Repealing Acts (1)
Repealed Acts (1)
Amending Acts (6)
- Regulation of the Minister of Finance of June 26, 1992, amending the regulation on the implementation of certain provisions of the Personal Income Tax Act. · 1992-01-01
- Regulation of the Minister of Finance of July 13, 1993, amending the regulation on the implementation of certain provisions of the Personal Income Tax Act. · 1993-07-23
- Regulation of the Minister of Finance of June 22, 1994, amending the regulation concerning the implementation of certain provisions of the Law on Personal Income Tax. · 1994-01-01
- Regulation of the Minister of Finance of December 28, 1993 amending the regulation on the implementation of certain provisions of the Act on Income Tax from Natural Persons. · 1994-01-01
- Regulation of the Minister of Finance of 21 November 1994 amending the regulation on the implementation of certain provisions of the law on personal income tax. · 1995-01-01
- Regulation of the Minister of Finance of January 20, 1995, on the depreciation of fixed assets and intangible and legal assets, as well as the revaluation of fixed assets. · 1995-01-01
Legal Basis (1)
Legal Basis from Art. (7)
- Law of July 26, 1991 on Personal Income Tax. · art. 12 ust. 8
- Law of July 26, 1991 on Personal Income Tax. · art. 2 ust. 5
- Law of July 26, 1991 on Personal Income Tax. · art. 21 ust. 3
- Law of July 26, 1991 on Personal Income Tax. · art. 22 ust. 8
- Law of July 26, 1991 on Personal Income Tax. · art. 24 ust. 7
- Law of July 26, 1991 on Personal Income Tax. · art. 26 ust. 12 i ust. 14
- Law of July 26, 1991 on Personal Income Tax. · art. 53 ust. 1
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of November 22, 1989 on partial exemption from turnover and income tax for taxpayers employing trainees or conducting vocational training.
- Repealed Acts: Regulation of the Minister of Finance of March 24, 1995, on the implementation of certain provisions of the Personal Income Tax Act.
- Implementing Regulations: Law of July 26, 1991 on Personal Income Tax.
- Amended Acts: Regulation of the Minister of Finance of 21 November 1994 amending the regulation on the implementation of certain provisions of the law on personal income tax.
- Amended Acts: Regulation of the Minister of Finance of January 20, 1995, on the depreciation of fixed assets and intangible and legal assets, as well as the revaluation of fixed assets.
- Amended Acts: Regulation of the Minister of Finance of December 28, 1993 amending the regulation on the implementation of certain provisions of the Act on Income Tax from Natural Persons.
- Amended Acts: Regulation of the Minister of Finance of June 22, 1994, amending the regulation concerning the implementation of certain provisions of the Law on Personal Income Tax.
- Amended Acts: Regulation of the Minister of Finance of July 13, 1993, amending the regulation on the implementation of certain provisions of the Personal Income Tax Act.
- Amended Acts: Regulation of the Minister of Finance of June 26, 1992, amending the regulation on the implementation of certain provisions of the Personal Income Tax Act.