Home / Dz.U. 1977 nr 10 poz. 42
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.
Rozporządzenie Ministra Finansów z dnia 15 marca 1977 r. w sprawie zryczałtowania podatków obrotowego i dochodowego od przychodów rzemieślników ze świadczeń wykonywanych za pośrednictwem spółdzielni rzemieślniczych.
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1977-03-15
Entry into force
1977-03-31
Texts
Keywords
craftcraftsmentaxescooperativesincome taxturnover taxcraft cooperativespersonal income taxcorporate income tax
Related acts
Repealed Acts (5)
- 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. · 1977-03-31
- Regulation of the Minister of Finance of January 20, 1973, amending the regulation on the collection of turnover, income, and equalization taxes in lump-sum form from the revenues of craft establishments from services rendered through craft supply and sales cooperatives. · 1977-03-31
- Regulation of the Minister of Finance of September 28, 1968, amending the regulation on the collection in lump-sum form of turnover, income, and compensatory taxes from the revenues of craft and industrial establishments from export and anti-import supplies and services. · 1977-03-31
- 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. · 1977-03-31
- Regulation of the Minister of Finance of December 22, 1966, on the lump-sum collection of turnover tax, income tax, and equalization tax from the revenues of craft and industrial establishments from supplies and services for export and of an anti-import nature. · 1977-03-31
References (1)
Legal Basis (2)
Legal Basis from Art. (7)
- 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 ust. 2
- Decree of May 16, 1946, on tax proceedings. · art. 101 ust. 2 i 5
- Decree of May 16, 1946, on tax proceedings. · 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
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of December 22, 1966, on the lump-sum collection of turnover tax, income tax, and equalization tax from the revenues of craft and industrial establishments from supplies and services for export and of an anti-import nature.
- Repealing Acts: 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.
- Repealing Acts: Regulation of the Minister of Finance of January 20, 1973, amending the regulation on the collection of turnover, income, and equalization taxes in lump-sum form from the revenues of craft establishments from services rendered through craft supply and sales cooperatives.
- Repealing Acts: Regulation of the Minister of Finance of September 28, 1968, amending the regulation on the collection in lump-sum form of turnover, income, and compensatory taxes from the revenues of craft and industrial establishments from export and anti-import supplies and services.
- Repealing 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.
- Acts Declared Repealed: Regulation of the Minister of Finance of February 22, 1982, on lump-sum taxation of turnover and income tax from craftsmen's revenues from services rendered through craft cooperatives.
- Implementing Regulations: Decree of October 26, 1950, on tax liabilities.
- Implementing Regulations: Decree of May 16, 1946, on tax proceedings.