Home / Dz.U. 1977 nr 18 poz. 71
Regulation of the Minister of Finance of May 23, 1977, on the taxation of foreign natural and legal persons.
Rozporządzenie Ministra Finansów z dnia 23 maja 1977 r. w sprawie opodatkowania zagranicznych osób fizycznych i osób prawnych.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1977-05-23
Entry into force
1977-07-01
Texts
Keywords
foreignerstax liabilitiestaxesincome taxturnover taxwage tax
Related acts
Repealing Acts (1)
Repealed Acts (1)
Amending Acts (2)
- Regulation of the Minister of Finance of March 28, 1979 amending the regulation on the taxation of foreign natural and legal persons. · 1979-04-30
- 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 (1)
Legal Basis (5)
Legal Basis from Art. (8)
- Law of December 16, 1972, on income tax. · art. 20 ust. 2
- Law of December 16, 1972, on turnover tax. · art. 11
- Law of February 4, 1949, on the wage tax. · art. 11 ust. 2
- Decree of May 16, 1946, on tax proceedings. · art. 101 ust. 5
- Decree of May 16, 1946, on tax proceedings. · art. 102 ust. 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. 5 ust. 1
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of November 2, 1973, on the taxation of persons residing or having their registered office abroad, deriving income in the territory of the Polish People's Republic.
- Repealed Acts: Regulation of the Minister of Finance of February 13, 1982, on the principles of taxation of certain foreign natural and legal persons.
- Implementing Regulations: Decree of October 26, 1950, on tax liabilities.
- Implementing Regulations: Law of December 16, 1972, on income tax.
- Implementing Regulations: Law of December 16, 1972, on turnover tax.
- Implementing Regulations: Law of February 4, 1949, on the wage tax.
- Implementing Regulations: Decree of May 16, 1946, on tax proceedings.
- 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 March 28, 1979 amending the regulation on the taxation of foreign natural and legal persons.