Home / Dz.U. 1978 nr 11 poz. 47
Regulation of the Minister of Finance of April 26, 1978, on exemption from taxes and stamp duty for taxpayers earning income from certain types of newly launched gainful activities.
Rozporządzenie Ministra Finansów z dnia 26 kwietnia 1978 r. w sprawie zwolnienia od podatków i opłaty skarbowej podatników osiągających przychody z niektórych rodzajów nowo uruchomionej działalności zarobkowej.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1978-04-26
Entry into force
1978-05-11
Texts
Keywords
tax liabilitiestaxesincome taxturnover taxstamp dutyfeespersonal income taxcorporate income tax
Related acts
Repealing Acts (1)
Repealed Acts (3)
- Regulation of the Minister of Finance of April 27, 1976, amending the regulation on exemption from taxes and stamp duty for taxpayers earning income from certain newly established craft and catering establishments. · 1978-05-11
- Regulation of the Minister of Finance of February 22, 1974 amending the regulation on exemption from taxes and stamp duty for taxpayers deriving income from certain newly established craft and catering establishments. · 1978-05-11
- Regulation of the Minister of Finance of June 5, 1973, on exemption from taxes and stamp duty for taxpayers earning income from certain newly established craft and catering establishments. · 1978-05-11
Amending Acts (1)
Legal Basis (5)
Legal Basis from Art. (8)
- Law of December 19, 1975 on stamp duty. · art. 2 ust. 2
- Law of December 16, 1972, on income tax. · art. 20 ust. 2 pkt 1
- Law of December 16, 1972, on turnover tax. · art. 11 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. 101 ust. 2
- 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 22, 1974 amending the regulation on exemption from taxes and stamp duty for taxpayers deriving income from certain newly established craft and catering establishments.
- Repealing Acts: Regulation of the Minister of Finance of June 5, 1973, on exemption from taxes and stamp duty for taxpayers earning income from certain newly established craft and catering establishments.
- Repealing Acts: Regulation of the Minister of Finance of April 27, 1976, amending the regulation on exemption from taxes and stamp duty for taxpayers earning income from certain newly established craft and catering establishments.
- Repealed Acts: Regulation of the Minister of Finance of October 30, 1981, on exemption from taxes and stamp duty for taxpayers earning income from certain types of newly launched gainful activities.
- Implementing Regulations: Law of December 19, 1975 on stamp duty.
- Implementing Regulations: Law of December 16, 1972, on income tax.
- Implementing Regulations: Law of December 16, 1972, on turnover tax.
- Implementing Regulations: Decree of October 26, 1950, on tax liabilities.
- Implementing Regulations: Decree of May 16, 1946, on tax proceedings.
- Amended Acts: Regulation of the Minister of Finance of December 27, 1979, amending the regulation on exemption from taxes and stamp duty for taxpayers earning income from certain types of newly launched gainful activities.