Home / Dz.U. 1975 nr 21 poz. 115
Regulation of the Minister of Finance of June 4, 1975, on tax reliefs for farmers and certain teams engaged in the production of building materials from local raw materials.
Rozporządzenie Ministra Finansów z dnia 4 czerwca 1975 r. w sprawie ulg podatkowych dla rolników i niektórych zespołów prowadzących działalność w zakresie produkcji materiałów budowlanych z surowców miejscowych.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1975-06-04
Entry into force
1975-06-26
Texts
Keywords
land taxtax liabilitiestaxesfarmerstax reliefsturnover taxmateriały budowlaneagriculturereliefs
Related acts
Repealing Acts (1)
Repealed Acts (3)
- Regulation of the Minister of Finance of February 1, 1966, amending the regulation concerning tax reliefs for farmers and rural teams conducting activities in the scope of obtaining and producing building materials from local raw materials. · 1975-06-26
- 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. · 1975-06-26
- Regulation of the Minister of Finance of July 30, 1971, amending the regulation on tax reliefs for farmers and rural teams engaged in the acquisition and production of building materials from local raw materials. · 1975-06-26
Amending Acts (2)
- Regulation of the Minister of Finance of December 16, 1980 amending the regulation on tax reliefs for farmers and certain teams engaged in the production of building materials from local raw materials. · 1980-12-29
- Regulation of the Minister of Finance of November 12, 1981, amending certain regulations concerning turnover and income tax on individuals and legal persons not being units of the socialized economy. · 1981-12-01
References (3)
- Order of the Minister of Construction and Building Materials Industry of March 12, 1975, on the principles and forms of population association into teams for the production of building materials from local raw materials.
- Resolution No. 98 of the Council of Ministers of April 14, 1972, on the development of local production and by-products of building materials.
- Decree of May 16, 1946, on tax proceedings.
Legal Basis (5)
Legal Basis from Art. (9)
- Law of December 16, 1972, on income tax. · art. 20 ust. 2 pkt 1
- Law of December 16, 1972, on turnover tax. · art. 11 pkt 1
- Law of October 26, 1971, on land tax. · art. 7 ust. 4
- Decree of October 26, 1950, on tax liabilities. · art. 11
- Decree of October 26, 1950, on tax liabilities. · art. 12 ust. 3
- Decree of May 16, 1946, on tax proceedings. · art. 101 ust. 2
- Decree of May 16, 1946, on tax proceedings. · art. 18 ust. 1
- Decree of May 16, 1946, on tax proceedings. · art. 3
- Decree of May 16, 1946, on tax proceedings. · art. 76 ust. 3
Acts referring to this act
- Repealing Acts: 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.
- Repealing Acts: Regulation of the Minister of Finance of July 30, 1971, amending the regulation on tax reliefs for farmers and rural teams engaged in the acquisition and production of building materials from local raw materials.
- Repealing Acts: Regulation of the Minister of Finance of February 1, 1966, amending the regulation concerning tax reliefs for farmers and rural teams conducting activities in the scope of obtaining and producing building materials from local raw materials.
- Repealed Acts: Regulation of the Minister of Finance of February 4, 1982, on tax reliefs for teams engaged in the production of building materials from local raw materials.
- 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 16, 1972, on turnover tax.
- Implementing Regulations: Law of October 26, 1971, on land tax.
- Implementing Regulations: Decree of October 26, 1950, on tax liabilities.
- Amended Acts: Regulation of the Minister of Finance of November 12, 1981, amending certain regulations concerning turnover and income tax on individuals and legal persons not being units of the socialized economy.
- Amended Acts: Regulation of the Minister of Finance of December 16, 1980 amending the regulation on tax reliefs for farmers and certain teams engaged in the production of building materials from local raw materials.