Home / M.P. 1951 nr 43 poz. 547
Resolution No. 342 of the Council of Ministers of May 5, 1951, on the exemption of economic activities of political, social, and professional organizations from turnover and income tax.
Uchwała nr 342 Rady Ministrów z dnia 5 maja 1951 r. w sprawie zwolnienia działalności gospodarczej organizacyj politycznych, społecznych i zawodowych od podatków obrotowego i dochodowego.
Type
Resolution (Uchwała)
Status
repealed (uchylony)
Announced
1951-05-05
Entry into force
1951-05-26
Texts
Related acts
Repealing Acts (1)
Implementing Regulations (2)
- Regulation of the Minister of Finance of August 13, 1956, on exemption from turnover tax for surcharges on tickets collected for the Polish Olympic Committee.
- Regulation of the Minister of Finance of August 5, 1954, on partial exemption from turnover tax and discontinuation of determining tax liabilities regarding income tax from certain benefits of political, social, and professional organizations.
Amending Acts (1)
References (3)
Acts referring to this act
- Repealed Acts: Resolution No. 37 of the Council of Ministers of January 19, 1961, on the taxation of turnover and income tax on the activities of political, social and professional organizations.
- Implementing Regulations: Decree of September 21, 1950, on the taxation of socially-owned enterprises.
- Amended Acts: Resolution No. 401 of the Council of Ministers of October 1, 1959, on the taxation of agricultural circles with turnover tax, non-commodity transaction tax, and income tax.
- References: Order of the Minister of Finance of 18 December 1951 on reporting tax obligations in the scope of economic activity by political, social and professional organizations.
- References: Circular of the Minister of Finance of January 8, 1952, on the principles of taxation of political, social, and professional organizations in terms of their economic activities.
- Legal Basis: Regulation of the Minister of Finance of August 5, 1954, on partial exemption from turnover tax and discontinuation of determining tax liabilities regarding income tax from certain benefits of political, social, and professional organizations.
- Legal Basis: Regulation of the Minister of Finance of August 13, 1956, on exemption from turnover tax for surcharges on tickets collected for the Polish Olympic Committee.
- Legal Basis from Art.: Regulation of the Minister of Finance of August 5, 1954, on partial exemption from turnover tax and discontinuation of determining tax liabilities regarding income tax from certain benefits of political, social, and professional organizations.
- Legal Basis from Art.: Regulation of the Minister of Finance of August 13, 1956, on exemption from turnover tax for surcharges on tickets collected for the Polish Olympic Committee.