Home / Dz.U. 1972 nr 3 poz. 16
Regulation of the Minister of Finance of December 31, 1971, amending regulations on tax exemptions for income earned from newly established building material production plants and on tax exemptions for income earned from newly established small craft plants.
Rozporządzenie Ministra Finansów z dnia 31 grudnia 1971 r. zmieniające rozporządzenia w sprawie zwolnienia od podatków przychodów osiąganych z nowo założonych zakładów produkcji materiałów budowlanych oraz w sprawie zwolnienia od podatków przychodów osiąganych z nowo założonych drobnych zakładów rzemieślniczych.
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1971-12-31
Entry into force
1972-01-26
Texts
Keywords
taxesturnover tax
Related acts
Amending Acts (1)
Amended Acts (2)
- Regulation of the Minister of Finance of December 16, 1970, on exemption from taxes on income earned from newly established building material production plants. · 1972-01-26
- Regulation of the Minister of Finance of December 16, 1970, on exemption from taxes on income earned from newly established small craft workshops. · 1972-01-26
References (2)
- Regulation of the Minister of Finance of December 28, 1967, concerning the execution of decrees on turnover tax and income tax.
- Regulation of the Minister of Finance of May 6, 1965, on tax reliefs for farmers and rural teams engaged in the acquisition and production of building materials from local raw materials.
Legal Basis (4)
Legal Basis from Art. (5)
- Decree of October 26, 1950, on tax liabilities. · art. 11
- Decree of October 26, 1950, on tax liabilities. · art. 3
- Decree of October 26, 1950, on income tax. · art. 11 ust. 2
- Decree of October 26, 1950, on turnover tax. · art. 3 ust. 2 pkt 1
- Decree of May 16, 1946, on tax proceedings. · art. 101 ust. 2
Acts referring to this act
- Acts Declared Repealed: Regulation of the Minister of Finance of June 5, 1973, on exemption from taxes and stamp duty for taxpayers earning income from certain newly established craft and catering establishments.
- Implementing Regulations: Decree of May 16, 1946, on tax proceedings.
- Implementing Regulations: Decree of October 26, 1950, on tax liabilities.
- Implementing Regulations: Decree of October 26, 1950, on income tax.
- Implementing Regulations: Decree of October 26, 1950, on turnover tax.
- Amending Acts: Regulation of the Minister of Finance of December 16, 1970, on exemption from taxes on income earned from newly established building material production plants.
- Amending Acts: Regulation of the Minister of Finance of December 16, 1970, on exemption from taxes on income earned from newly established small craft workshops.
- Amended Acts: Regulation of the Minister of Finance of June 5, 1973, on exemption from taxes and stamp duty for taxpayers earning income from certain newly established craft and catering establishments.