Home / Dz.U. 1973 nr 24 poz. 141
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.
Rozporządzenie Ministra Finansów z dnia 5 czerwca 1973 r. w sprawie zwolnienia od podatków i opłaty skarbowej podatników osiągających przychody z niektórych nowo założonych zakładów rzemieślniczych i gastronomicznych.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1973-06-05
Entry into force
1973-06-15
Texts
Keywords
taxesstamp duty
Related acts
Repealing Acts (1)
Repealed Acts (3)
- Regulation of the Minister of Finance of December 16, 1970, on exemption from taxes on income earned from newly established private catering establishments. · 1973-06-15
- Regulation of the Minister of Finance of December 16, 1970, on exemption from taxes on income earned from newly established building material production plants. · 1973-06-15
- Regulation of the Minister of Finance of December 16, 1970, on exemption from taxes on income earned from newly established small craft workshops. · 1973-06-15
Acts Declared Repealed (1)
Amending Acts (2)
- Regulation of the Minister of Finance of February 22, 1974 amending the regulation on exemption from taxes and stamp duty for taxpayers deriving income from certain newly established craft and catering establishments. · 1974-03-14
- Regulation of the Minister of Finance of April 27, 1976, amending the regulation on exemption from taxes and stamp duty for taxpayers earning income from certain newly established craft and catering establishments. · 1976-05-10
Amended Acts (1)
Legal Basis (5)
Legal Basis from Art. (7)
- Law of December 16, 1972, on income tax. · art. 20 ust. 2 pkt 1 i 4
- Law of December 16, 1972, on turnover tax. · art. 11 pkt 1
- Law of December 13, 1957 on stamp duty. · art. 1a ust. 1 pkt 3
- 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 tax liabilities. · art. 35
- Decree of May 16, 1946, on tax proceedings. · art. 101 ust. 2
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of December 16, 1970, on exemption from taxes on income earned from newly established private catering establishments.
- Repealing Acts: Regulation of the Minister of Finance of December 16, 1970, on exemption from taxes on income earned from newly established small craft workshops.
- Repealing 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.
- Repealed Acts: Regulation of the Minister of Finance of April 26, 1978, on exemption from taxes and stamp duty for taxpayers earning income from certain types of newly launched gainful activities.
- Implementing Regulations: Decree of October 26, 1950, on tax liabilities.
- Implementing Regulations: Law of December 16, 1972, on turnover tax.
- Implementing Regulations: Decree of May 16, 1946, on tax proceedings.
- Implementing Regulations: Law of December 16, 1972, on income tax.
- Implementing Regulations: Law of December 13, 1957 on stamp duty.
- Amending Acts: 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.
- Amended Acts: Regulation of the Minister of Finance of April 27, 1976, amending the regulation on exemption from taxes and stamp duty for taxpayers earning income from certain newly established craft and catering establishments.
- Amended Acts: Regulation of the Minister of Finance of February 22, 1974 amending the regulation on exemption from taxes and stamp duty for taxpayers deriving income from certain newly established craft and catering establishments.
- Repeals Resulting From: 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.