Home / Dz.U. 1995 nr 148 poz. 719
Regulation of the Minister of Finance of December 14, 1995 on lump-sum equalization tax on recorded revenues and on certain revenues earned by natural persons.
Rozporządzenie Ministra Finansów z dnia 14 grudnia 1995 r. w sprawie zryczałtowanego podatku wyrównawczego od przychodów ewidencjonowanych oraz od niektórych przychodów osiąganych przez osoby fizyczne.
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1995-12-14
Entry into force
1996-01-01
Texts
Keywords
Registerlump-sum taxtax cardeconomic activityservicespersonal income taxinternal trade
Related acts
Repealed Acts (4)
- Regulation of the Minister of Finance of January 30, 1995, amending the regulation on lump-sum income tax from the revenues of natural persons. · 1996-01-01
- Regulation of the Minister of Finance of December 23, 1994, on lump-sum income tax from the revenues of natural persons. · 1996-01-01
- Regulation of the Minister of Finance of November 21, 1994, amending the regulation on lump-sum income tax from certain revenues earned by natural persons. · 1996-01-01
- Regulation of the Minister of Finance of 10 August 1992 on the lump-sum income tax on certain revenues earned by natural persons. · 1996-01-01
Amending Acts (4)
- Regulation of the Minister of Finance of March 18, 1996, amending the regulation on lump-sum income tax from recorded revenues and from certain revenues earned by natural persons. · 1996-01-01
- Regulation of the Minister of Finance of January 17, 1997, on the depreciation of fixed assets and intangible and legal assets. · 1997-01-01
- Regulation of the Minister of Finance of December 24, 1996, amending the regulation on lump-sum income tax on recorded revenues and on certain revenues earned by natural persons. · 1997-01-01
- Regulation of the Minister of Finance of November 21, 1997, amending the regulation on lump-sum income tax on registered revenues and on certain revenues earned by natural persons. · 1998-01-01
Legal Basis (2)
Legal Basis from Art. (5)
- Law of July 26, 1991 on Personal Income Tax. · art. 30 ust. 6
- Law of December 19, 1980 on tax liabilities. · art. 13 ust. 1
- 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, 2 i 4
Repeals Resulting From (1)
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of 10 August 1992 on the lump-sum income tax on certain revenues earned by natural persons.
- Repealing Acts: Regulation of the Minister of Finance of January 30, 1995, amending the regulation on lump-sum income tax from the revenues of natural persons.
- Repealing Acts: Regulation of the Minister of Finance of November 21, 1994, amending the regulation on lump-sum income tax from certain revenues earned by natural persons.
- Repealing Acts: Regulation of the Minister of Finance of December 23, 1994, on lump-sum income tax from the revenues of natural persons.
- Acts Declared Repealed: Law of 20 November 1998 on lump-sum income tax from certain revenues earned by natural persons
- Implementing Regulations: Law of July 26, 1991 on Personal Income Tax.
- Implementing Regulations: Law of December 19, 1980 on tax liabilities.
- Amended Acts: Regulation of the Minister of Finance of November 21, 1997, amending the regulation on lump-sum income tax on registered revenues and on certain revenues earned by natural persons.
- Amended Acts: Regulation of the Minister of Finance of December 24, 1996, amending the regulation on lump-sum income tax on recorded revenues and on certain revenues earned by natural persons.
- Amended Acts: Regulation of the Minister of Finance of January 17, 1997, on the depreciation of fixed assets and intangible and legal assets.
- Amended Acts: Regulation of the Minister of Finance of March 18, 1996, amending the regulation on lump-sum income tax from recorded revenues and from certain revenues earned by natural persons.
- References: Regulation of the Council of Ministers of May 21, 1996, amending the regulation on deductions from income for investment expenditures and income tax reductions in municipalities threatened by particularly high structural unemployment.
- References: Regulation of the Council of Ministers of May 21, 1996, amending the regulation on deductions from income for investment expenditures and income tax reductions.