Home / Dz.U. 1975 nr 12 poz. 70
Regulation of the Minister of Finance of April 15, 1975, amending the regulation on collecting turnover, income, and equalization tax in lump-sum form from the income of artisans from services rendered through craft cooperatives.
Rozporządzenie Ministra Finansów z dnia 15 kwietnia 1975 r. zmieniające rozporządzenie w sprawie poboru w formie ryczałtu podatków obrotowego, dochodowego i wyrównawczego od przychodów rzemieślników z tytułu świadczeń wykonywanych za pośrednictwem spółdzielni rzemieślniczych.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1975-04-15
Entry into force
1975-04-23
Texts
Keywords
craftsmentaxeslump-sum taxequalization taxincome taxturnover taxlump sumcraft cooperatives
Related acts
Repealing Acts (1)
Amended Acts (1)
Legal Basis (4)
Legal Basis from Art. (3)
- Decree of October 26, 1950, on tax liabilities. · art. 11
- Decree of October 26, 1950, on tax liabilities. · art. 12 ust. 3
- Decree of October 26, 1950, on tax liabilities. · art. 3
Acts referring to this act
- Repealed Acts: Regulation of the Minister of Finance of March 15, 1977, on the lump-sum taxation of turnover and income from the income of craftsmen from services performed through craft cooperatives.
- Implementing Regulations: Law of December 16, 1972, on income tax.
- Implementing Regulations: Law of December 16, 1972, on turnover tax.
- Implementing Regulations: Decree of October 26, 1950, on tax liabilities.
- Implementing Regulations: Decree of May 16, 1946, on tax proceedings.
- Amending Acts: Regulation of the Minister of Finance of 5 September 1968 on the lump-sum collection of turnover, income, and equalization taxes from the revenue of craft establishments from services rendered through craft supply and sales cooperatives.