Home / Dz.U. 1993 nr 132 poz. 635
Regulation of the Minister of Finance of December 23, 1993 on lump-sum income tax from the revenues of natural persons.
Rozporządzenie Ministra Finansów z dnia 23 grudnia 1993 r. w sprawie zryczałtowanego podatku dochodowego od przychodów osób fizycznych.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1993-12-23
Entry into force
1994-01-01
Texts
Keywords
Catering EstablishmentstaxesRegistereconomic activityterritorial bodies of government administrationdocumentsnotary public officeAccounting recordsexcise taxpersonal income taxsaleforeign exchange lawexpert appraisalcompaniesadvocacylump-sum taxpharmaciestax offices and chambersIncome and expense ledgersproductionservicesinternal trade
Related acts
Repealing Acts (1)
Amending Acts (1)
References (2)
Legal Basis (1)
Legal Basis from Art. (3)
- Law of December 19, 1980 on tax liabilities. · art. 18 ust. 3
- Law of December 19, 1980 on tax liabilities. · art. 38 pkt 2 i 3
- Law of December 19, 1980 on tax liabilities. · art. 9 pkt 1 i 4
Acts referring to this act
- Repealed Acts: Regulation of the Minister of Finance of December 23, 1994, on lump-sum income tax from the revenues of natural persons.
- Implementing Regulations: Law of December 19, 1980 on tax liabilities.
- Amended Acts: Regulation of the Minister of Finance of 25 January 1994 amending the regulation on lump-sum income tax from the revenues of natural persons.
- References: Regulation of the Council of Ministers of 25 January 1994 on deductions from income for investment expenditures and income tax reductions.
- References: Ordinance of the Minister of Finance of December 7, 1994, on the extension of the deadline for making a lump-sum income tax payment by taxpayers of lump-sum income tax from the revenues of natural persons.