Home / M.P. 1959 nr 30 poz. 139
Order of the Minister of Finance of March 26, 1959, concerning the determination of income from artistic and luthier creation and activity as creation and artistic activity subject to taxation according to the provisions on remuneration tax and subject to taxation according to the provisions on turnover and income tax.
Zarządzenie Ministra Finansów z dnia 26 marca 1959 r. w sprawie określenia przychodów z twórczości i działalności plastycznej i lutniczej jako twórczości i działalności artystycznej podlegającej opodatkowaniu według przepisów o podatku od wynagrodzeń oraz podlegających opodatkowaniu według przepisów o podatku obrotowym i dochodowym.
Type
Order (Zarządzenie)
Status
repealed (uchylony)
Announced
1959-03-26
Entry into force
1959-05-01
Texts
Related acts
Repealed Acts (1)
Amending Acts (2)
- Order of the Minister of Finance of May 15, 1961, amending the order of March 26, 1959, on determining income from artistic and violin-making creation and activities as creation and artistic activities subject to taxation under the provisions on remuneration tax and subject to taxation under the provisions on turnover and income tax. · 1961-05-26
- Ordinance of the Minister of Finance of April 3, 1964, amending the ordinance on defining revenues from artistic and violin-making creativity and activities as creativity and artistic activities subject to taxation under the provisions on remuneration tax and subject to taxation under the provisions on turnover and income tax. · 1964-05-01
Amended Acts (1)
References (1)
Legal Basis from Art. (2)
- Law of February 4, 1949, on the wage tax. · art. 5 ust. 1 pkt 17
- Decree of May 16, 1946, on tax proceedings. · art. 2 ust. 3 pkt 2 lit. a)
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of October 16, 1956, concerning the determination of income expense norms for persons performing creative or luthier activities.
- Repealed Acts: Order of the Minister of Finance of February 21, 1968, on determining income from artistic and luthiery creation and activities as artistic creation and activities subject to taxation under regulations on remuneration tax and subject to taxation under regulations on turnover and income tax.
- Implementing Regulations: Law of February 4, 1949, on the wage tax.
- Implementing Regulations: Decree of May 16, 1946, on tax proceedings.
- Amending Acts: Order of the Minister of Finance of June 6, 1951, on determining the types of income for services rendered as subject to taxation under the provisions on remuneration tax.
- Amended Acts: Ordinance of the Minister of Finance of April 3, 1964, amending the ordinance on defining revenues from artistic and violin-making creativity and activities as creativity and artistic activities subject to taxation under the provisions on remuneration tax and subject to taxation under the provisions on turnover and income tax.
- Amended Acts: Order of the Minister of Finance of May 15, 1961, amending the order of March 26, 1959, on determining income from artistic and violin-making creation and activities as creation and artistic activities subject to taxation under the provisions on remuneration tax and subject to taxation under the provisions on turnover and income tax.