Home / Dz.U. 1997 nr 1 poz. 3
Regulation of the Minister of Finance of December 23, 1996, on the implementation of certain provisions of the Act on Personal Income Tax and the Act on Corporate Income Tax.
Rozporządzenie Ministra Finansów z dnia 23 grudnia 1996 r. w sprawie wykonania niektórych przepisów ustawy o podatku dochodowym od osób fizycznych oraz ustawy o podatku dochodowym od osób prawnych.
Type
Regulation (Rozporządzenie)
Status
not in force - legal basis repealed (nieobowiązujący - uchylona podstawa prawna)
Announced
1996-12-23
Entry into force
1997-01-22
Texts
Keywords
taxespersonal income taxcorporate income tax
Related acts
Amending Acts (2)
- Regulation of the Minister of Finance of May 21, 1997 amending the regulation on the implementation of certain provisions of the Act on Income Tax from Natural Persons and the Act on Income Tax from Legal Persons. · 1997-01-01
- Regulation of the Minister of Finance of February 20, 1998, amending the regulation on the implementation of certain provisions of the Personal Income Tax Act and the Corporate Income Tax Act. · 1998-01-01
References (9)
- Regulation of the Council of Ministers of 25 January 1994 on deductions from income for investment expenditures and income tax reductions.
- Law of 20 October 1994 on special economic zones.
- Act of January 8, 1993, on value added tax and excise tax.
- Regulation of the Council of Ministers of June 22, 1993, on deductions from income of investment expenditures in municipalities with a particular threat of high structural unemployment.
- Law of June 14, 1991, on companies with foreign participation.
- Regulation of the Minister of Finance of May 18, 1990, on exemption from turnover and income tax for taxpayers earning revenue from certain types of newly launched economic activities.
- Regulation of the Minister of Finance of 6 February 1989 on exemption from income tax for income from certain types of economic activity.
- Law of July 13, 1990, on the privatization of state-owned enterprises.
- Regulation of the Council of Ministers of January 24, 1995 on deductions from income for investment expenditures and income tax reductions in municipalities threatened by particularly high structural unemployment.
Legal Basis (2)
Legal Basis from Art. (2)
- Law of 15 February 1992 on corporate income tax. · art. 18a ust. 28
- Law of July 26, 1991 on Personal Income Tax. · art. 26a ust. 28
Repeals Resulting From (1)
Acts referring to this act
- Acts Declared Repealed: Law of 9 November 2000 amending the Law on Personal Income Tax and amending certain other laws.
- Implementing Regulations: Law of 15 February 1992 on corporate income tax.
- Implementing Regulations: Law of July 26, 1991 on Personal Income Tax.
- Amended Acts: Regulation of the Minister of Finance of February 20, 1998, amending the regulation on the implementation of certain provisions of the Personal Income Tax Act and the Corporate Income Tax Act.
- Amended Acts: Regulation of the Minister of Finance of May 21, 1997 amending the regulation on the implementation of certain provisions of the Act on Income Tax from Natural Persons and the Act on Income Tax from Legal Persons.