Home / Dz.U. 1992 nr 32 poz. 137
Regulation of the Minister of Finance of April 3, 1992, on income tax from certain types of income of foreign natural persons and legal persons residing or having their registered office abroad.
Rozporządzenie Ministra Finansów z dnia 3 kwietnia 1992 r. w sprawie podatku dochodowego od niektórych rodzajów dochodów zagranicznych osób fizycznych i osób prawnych mających miejsce zamieszkania lub siedzibę za granicą.
Type
Regulation (Rozporządzenie)
Status
not in force - legal basis repealed (nieobowiązujący - uchylona podstawa prawna)
Announced
1992-04-03
Entry into force
1992-04-13
Texts
Keywords
taxesforeign tradepersonal income taxcorporate income tax
Related acts
Repealed Acts (4)
- Regulation of the Minister of Finance of August 20, 1990, amending the regulation on the principles of taxation of certain foreign natural and legal persons. · 1992-04-13
- Regulation of the Minister of Finance of August 12, 1987, amending the regulation on the principles of taxation of certain foreign natural and legal persons. · 1992-04-13
- Regulation of the Minister of Finance of July 12, 1985, amending the regulation on the principles of taxation of certain foreign natural and legal persons. · 1992-04-13
- Regulation of the Minister of Finance of February 13, 1982, on the principles of taxation of certain foreign natural and legal persons. · 1992-04-13
Amending Acts (1)
References (2)
Legal Basis (1)
Legal Basis from Art. (4)
- Law of December 19, 1980 on tax liabilities. · art. 11 ust. 2
- Law of December 19, 1980 on tax liabilities. · art. 18 ust. 3
- Law of December 19, 1980 on tax liabilities. · art. 38 pkt 2
- Law of December 19, 1980 on tax liabilities. · art. 9 pkt 1 i 2
Repeals Resulting From (1)
- Law of August 29, 1997 - Tax Ordinance. · 1999-12-31
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of August 12, 1987, amending the regulation on the principles of taxation of certain foreign natural and legal persons.
- Repealing Acts: Regulation of the Minister of Finance of August 20, 1990, amending the regulation on the principles of taxation of certain foreign natural and legal persons.
- Repealing Acts: Regulation of the Minister of Finance of July 12, 1985, amending the regulation on the principles of taxation of certain foreign natural and legal persons.
- Repealing Acts: Regulation of the Minister of Finance of February 13, 1982, on the principles of taxation of certain foreign natural and legal persons.
- Acts Declared Repealed: Law of August 29, 1997 - Tax Ordinance.
- Implementing Regulations: Law of December 19, 1980 on tax liabilities.
- Amended Acts: Regulation of the Minister of Finance of 18 May 1993 amending the regulation on income tax from certain types of income of foreign natural persons and legal persons residing or having their registered office abroad.