Home / Dz.U. 1978 nr 5 poz. 14
Regulation of the Minister of Finance of February 8, 1978, on the tax on remuneration of persons running establishments on a lump-sum basis and of employees employed in these establishments.
Rozporządzenie Ministra Finansów z dnia 8 lutego 1978 r. w sprawie podatku od wynagrodzeń od osób prowadzących zakłady w formie rozliczenia zryczałtowanego oraz od pracowników zatrudnionych w tych zakładach.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1978-02-08
Entry into force
1978-03-13
Texts
Keywords
remunerationtaxesworkplaceswage taxhotelsservice establishments
Related acts
Repealing Acts (1)
Repealed Acts (2)
- Regulation of the Minister of Finance of 31 December 1974 amending the regulation on the collection of lump-sum tax on remuneration from persons running socialized establishments on a lump-sum settlement basis. · 1978-03-13
- Regulation of the Minister of Finance of August 5, 1970, on the collection of a lump-sum tax on remuneration from persons conducting socialized establishments on a lump-sum settlement basis. · 1978-03-13
Amending Acts (1)
Legal Basis (3)
Legal Basis from Art. (4)
- Decree of October 26, 1950, on tax liabilities. · art. 5 ust. 1
- Law of February 4, 1949, on the wage tax. · art. 5 ust. 3
- Decree of May 16, 1946, on tax proceedings. · art. 2 ust. 3 pkt 2 lit. a)
- 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 August 5, 1970, on the collection of a lump-sum tax on remuneration from persons conducting socialized establishments on a lump-sum settlement basis.
- Repealing Acts: Regulation of the Minister of Finance of 31 December 1974 amending the regulation on the collection of lump-sum tax on remuneration from persons running socialized establishments on a lump-sum settlement basis.
- Repealed Acts: Regulation of the Minister of Finance of February 9, 1982, on recognizing certain revenues as subject to wage tax.
- Implementing Regulations: Decree of May 16, 1946, on tax proceedings.
- Implementing Regulations: Decree of October 26, 1950, on tax liabilities.
- Implementing Regulations: Law of February 4, 1949, on the wage tax.
- Amended Acts: Regulation of the Minister of Finance of April 10, 1979 amending the regulation on wage tax for persons conducting businesses on a lump-sum settlement basis and for employees employed in these businesses.