Home / M.P. 1991 nr 46 poz. 325
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.
Zarządzenie Ministra Finansów z dnia 20 grudnia 1991 r. zmieniające zarządzenie 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repealed (uchylony)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
1991-12-20
Entry into force
1992-01-06
Texts
Keywords
spiritstaxesturnover taxlegal personalitysale
Related acts
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
- Repealed Acts: Order of the Minister of Finance of January 12, 1993 on turnover tax on turnover from the sale of spirits and spirituous beverages, achieved by natural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 July 28, 1983 on amending the turnover tax law.
- Implementing Regulations: Law of December 16, 1972, on turnover tax.
- Amending 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.