Law of 20 May 1999 amending the Law on Value Added Tax and Excise Duty.

Texts

The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.

Keywords

Related acts

Acts referring to this act

• Repealed Acts: Law of 11 March 2004 on value added tax
• Amending Acts: Act of January 8, 1993, on value added tax and excise tax.
• Repeals Resulting From: Regulation of the Minister of Finance of December 31, 1998 amending the regulation on the list of goods for the purposes of collecting value added tax and excise duty on imports.
• Repeals Resulting From: Regulation of the Minister of Finance of December 10, 1998, amending the regulation on the implementation of certain provisions of the Act on Value Added Tax and Excise Duty.
• Repeals Resulting From: Regulation of the Minister of Finance of September 28, 1998, amending the regulation on the list of goods for the purposes of collecting value added tax and excise duty on imports.
• Repeals Resulting From: Regulation of the Minister of Finance of June 5, 1998, on the form of tax declarations for value added tax and excise tax.
• Repeals Resulting From: Regulation of the Minister of Finance of March 12, 1998, amending the regulation concerning the list of goods for the purposes of collecting value added tax and excise duty on imports.
• Repeals Resulting From: Regulation of the Minister of Finance of December 15, 1997, on the implementation of certain provisions of the Act on Value Added Tax and Excise Duty.
• Repeals Resulting From: Regulation of the Minister of Finance of December 23, 1996, amending the regulation on the list of goods for the purposes of collecting value added tax and excise duty on imports.
• Repeals Resulting From: Order of the Minister of Finance of December 27, 1995 on the list of goods for the purposes of collecting value added tax and excise tax on imports.
• Repeals Resulting From: Announcement of the Minister of Finance of March 31, 1995, on the publication of annexes to the law on value added tax and excise tax, taking into account the nomenclature resulting from the Classification of Products and Services in the scope of services.
• Repeals Resulting From: Regulation of the Minister of Economic Cooperation with Abroad of 14 November 1994 amending the regulation on the list of goods for the purposes of collecting tax on goods and services and excise duty on imports.
• Repeals Resulting From: Regulation of the Minister of Foreign Economic Cooperation of May 11, 1994 amending the regulation on the list of goods for the purposes of collecting value added tax and excise duty on imports.
• Repeals Resulting From: Regulation of the Minister of Foreign Economic Cooperation of December 31, 1993, on the list of goods for the purposes of collecting value added tax and excise duty on imports.
• Repeals Resulting From: Regulation of the Minister of Finance of 19 November 1993 amending the regulation on the criteria and technical conditions that cash registers must meet, and the conditions for the use of these cash registers by taxpayers.
• Repeals Resulting From: Regulation of the Minister of Finance of September 23, 1993, amending the regulation on the criteria and technical conditions that cash registers must meet, and the conditions for their use by taxpayers.
• Repeals Resulting From: Regulation of the Minister of Finance of 12 May 1993 on the detailed scope, procedure and method of determining the difference in tax on goods and services from the sale of certain goods and the provision of certain services.
• Repeals Resulting From: Regulation of the Minister of Finance of May 12, 1993 on the criteria and technical conditions that cash registers must meet, and the conditions for their use by taxpayers.
• Repeals Resulting From: Ordinance of the Minister of Finance of April 29, 1996, amending the ordinance on establishing the list of goods intended for fire protection purposes, to which a VAT rate of 0% applies.
• Repeals Resulting From: Order of the Minister of Finance of December 21, 1995 on the form of registration notification regarding value added tax and excise tax, the form of confirmation of this notification, the form of notification of cessation of activities subject to value added tax or excise tax, and the rules for determining temporary identification numbers - for taxpayers of value added tax and excise tax.
• Repeals Resulting From: Order of the Minister of Finance of October 28, 1994, amending the order on the determination of taxpayers not obliged to submit a registration declaration.
• Repeals Resulting From: Order of the Minister of Finance of May 12, 1993, on the principles and procedure for refunding value added tax and excise duty to diplomatic missions, consular offices and their staff, and other persons equated with them on the basis of laws, agreements or international customs.
• Repeals Resulting From: Order of the Minister of Finance of March 2, 1993 on the determination of taxpayers not obliged to submit a registration notification.
• Repeals Resulting From: Regulation of the Minister of Finance of December 31, 1998 on the determination of the list of goods intended for fire protection purposes, to which the VAT rate of 0% applies.