Home / M.P. 1991 nr 3 poz. 14
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.
Zarządzenie Ministra Finansów z dnia 14 stycznia 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repealed (uchylony)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
1991-01-14
Entry into force
1991-01-17
Texts
Keywords
spiritstaxesturnover taxlegal personalitysale
Related acts
Repealed Acts (1)
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 March 30, 1990, on turnover tax on turnover from the sale of spirits and spirituous beverages achieved by natural persons and legal persons not being state-owned economic entities.
- Repealed Acts: Order of the Minister of Finance of 24 April 1991 on the taxation of turnover from the sale of spirits and spirituous beverages, achieved by individuals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.
- Implementing Regulations: Law of 28 December 1989 on amending certain laws regulating taxation.
- Implementing Regulations: Law of December 16, 1972, on turnover tax.