Home / Dz.U. 1977 nr 5 poz. 24
Regulation of the Minister of Finance of January 31, 1977, on the lump-sum taxation of turnover and income for certain groups of taxpayers.
Rozporządzenie Ministra Finansów z dnia 31 stycznia 1977 r. w sprawie zryczałtowania podatków obrotowego i dochodowego do niektórych grup podatników.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1977-01-31
Entry into force
1977-02-25
Texts
Keywords
craftcraftsmentax liabilitiestaxeslump-sum taxtax cardincome taxturnover taxlump sum
Related acts
Repealing Acts (1)
- Law of December 19, 1980 on tax liabilities. · 1982-01-01
Repealed Acts (3)
- Regulation of the Minister of Finance of February 13, 1976, amending the regulation on lump-sum taxation of turnover and income tax for certain groups of taxpayers. · 1977-02-25
- Regulation of the Minister of Finance of April 15, 1975, amending the regulation on lump-sum taxation of turnover and income for certain groups of taxpayers. · 1977-02-25
- Regulation of the Minister of Finance of December 16, 1972, on lump-sum taxation of turnover and income for certain groups of taxpayers. · 1977-02-25
Amending Acts (2)
- Regulation of the Minister of Finance of May 5, 1979, amending the regulation on lump-sum taxation of turnover and income tax for certain groups of taxpayers. · 1979-06-01
- Regulation of the Minister of Finance of 20 February 1980 amending the regulation on lump-sum taxation of turnover and income from certain groups of taxpayers. · 1980-03-07
References (2)
Legal Basis (2)
Legal Basis from Art. (6)
- 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 i 5
- 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 February 13, 1976, amending the regulation on lump-sum taxation of turnover and income tax for certain groups of taxpayers.
- Repealing Acts: Regulation of the Minister of Finance of December 16, 1972, on lump-sum taxation of turnover and income for certain groups of taxpayers.
- Repealing Acts: Regulation of the Minister of Finance of April 15, 1975, amending the regulation on lump-sum taxation of turnover and income for certain groups of taxpayers.
- Repealed Acts: Law of December 19, 1980 on tax liabilities.
- Implementing Regulations: Decree of May 16, 1946, on tax proceedings.
- Implementing Regulations: Decree of October 26, 1950, on tax liabilities.
- Amended Acts: Regulation of the Minister of Finance of 20 February 1980 amending the regulation on lump-sum taxation of turnover and income from certain groups of taxpayers.
- Amended Acts: Regulation of the Minister of Finance of May 5, 1979, amending the regulation on lump-sum taxation of turnover and income tax for certain groups of taxpayers.
- References: Regulation of the Minister of Finance of December 24, 1980, on lump-sum taxation in the form of a tax card in 1981.