Home / M.P. 1991 nr 17 poz. 113
Order of the Minister of Finance of 24 April 1991 on the taxation of turnover from the sale of spirits and spirituous beverages, achieved by individuals and legal persons and other organizational units not having legal personality, which are not state-owned economic units, with turnover tax.
Zarządzenie Ministra Finansów z dnia 24 kwietnia 1991 r. w sprawie opodatkowania podatkiem obrotowym obrotów ze sprzedaży spirytusu i wyrobów spirytusowych, osiąganych przez osoby fizyczne oraz nie będące jednostkami gospodarki uspołecznionej osoby prawne i inne jednostki organizacyjne nie posiadające osobowości prawnej.
Type
Order (Zarządzenie)
Status
repealed (uchylony)
Announced
1991-04-24
Entry into force
1991-05-18
Texts
Keywords
spiritstaxesturnover taxlegal personalitysale
Related acts
Amending Acts (2)
- Order of the Minister of Finance of December 20, 1991, amending the order on turnover tax on sales of spirits and spirituous products achieved by natural persons and legal persons and other organizational units not possessing legal personality, other than socially organized economic units. · 1991-01-06
- Order of the Minister of Finance of October 23, 1991, amending the order on turnover tax on turnover from the sale of spirits and spirituous beverages achieved by natural persons and legal persons and other organizational units not having legal personality, which are not socialized economy entities. · 1991-11-17
Legal Basis (2)
Legal Basis from Art. (1)
- Law of December 16, 1972, on turnover tax. · art. 10 ust. 2
Acts referring to this act
- Repealing Acts: Order of the Minister of Finance of January 14, 1991, on turnover tax on turnover from the sale of spirits and spirituous products achieved by natural persons and legal persons and other organizational units not possessing legal personality, other than state-owned economic units.
- Repealed Acts: Order of the Minister of Finance of January 12, 1993 on turnover tax on turnover from the sale of spirits and spirituous beverages, achieved by natural persons and legal persons and other organizational units not having legal personality, other than state-owned economic entities.
- Implementing Regulations: Law of 28 December 1989 on amending certain laws regulating taxation.
- Implementing Regulations: Law of December 16, 1972, on turnover tax.
- Amended Acts: Order of the Minister of Finance of October 23, 1991, amending the order on turnover tax on turnover from the sale of spirits and spirituous beverages achieved by natural persons and legal persons and other organizational units not having legal personality, which are not socialized economy entities.
- Amended Acts: Order of the Minister of Finance of December 20, 1991, amending the order on turnover tax on sales of spirits and spirituous products achieved by natural persons and legal persons and other organizational units not possessing legal personality, other than socially organized economic units.