Home / Dz.U. 1976 nr 4 poz. 25
Regulation of the Minister of Finance of December 31, 1975 on the taxation of income of individual sea and lagoon fishermen.
Rozporządzenie Ministra Finansów z dnia 31 grudnia 1975 r. w sprawie opodatkowania przychodów indywidualnych rybaków morskich i zalewowych.
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1975-12-31
Entry into force
1976-01-30
Texts
Keywords
sea fishermentax liabilitiestaxesincome taxsea fishing
Related acts
Repealed Acts (3)
- Regulation of the Minister of Finance of March 16, 1962, on amending the regulation of June 13, 1949, on the collection of income tax in lump-sum form from sea fishermen. · 1976-01-01
- Regulation of the Minister of Finance of September 27, 1954, amending the regulation of June 13, 1949, on the collection of income tax in lump-sum form from sea fishermen. · 1976-01-01
- Regulation of the Minister of Finance of June 13, 1949, on the collection of income tax in lump-sum form from sea fishermen. · 1976-01-01
Legal Basis (3)
Legal Basis from Art. (6)
- Law of December 16, 1972, on income tax. · art. 20 ust. 2 pkt 1
- 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
- Decree of May 16, 1946, on tax proceedings. · art. 5 ust. 1
- Decree of May 16, 1946, on tax proceedings. · art. 76 ust. 3
Repeals Resulting From (1)
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of September 27, 1954, amending the regulation of June 13, 1949, on the collection of income tax in lump-sum form from sea fishermen.
- Repealing Acts: Regulation of the Minister of Finance of March 16, 1962, on amending the regulation of June 13, 1949, on the collection of income tax in lump-sum form from sea fishermen.
- Repealing Acts: Regulation of the Minister of Finance of June 13, 1949, on the collection of income tax in lump-sum form from sea fishermen.
- Acts Declared Repealed: Regulation of the Minister of Finance of April 9, 1982 on the taxation of income of individual sea and lagoon fishermen.
- Implementing Regulations: Decree of October 26, 1950, on tax liabilities.
- Implementing Regulations: Law of December 16, 1972, on income tax.
- Implementing Regulations: Decree of May 16, 1946, on tax proceedings.