Home / Dz.U. 1982 nr 24 poz. 171
Regulation of the Minister of Finance of July 31, 1982, on detailed principles for calculating taxes, payment deadlines and procedures, and the procedure for preparing and submitting tax returns (declarations) to tax authorities by socially owned economic units.
Rozporządzenie Ministra Finansów z dnia 31 lipca 1982 r. w sprawie szczegółowych zasad obliczania podatków, terminów i trybu płatności oraz trybu sporządzania i przedstawiania organom podatkowym rozliczeń (deklaracji) podatkowych przez jednostki gospodarki uspołecznionej.
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1982-07-31
Entry into force
1982-08-19
Texts
Keywords
administrative feestax declarationland taxes and feesstate administration employeeslocal fee
Related acts
Repealed Acts (12)
- Order of the Minister of Finance of February 10, 1982, on detailed principles of calculation, deadlines, and procedures for payment of taxes, and deadlines and procedures for transferring improper profit to the budget by state enterprises in 1982. · 1982-07-01
- Regulation of the Minister of Finance of March 12, 1977, on tax reliefs for cooperatives and their unions for the vocational training of employees. · 1982-07-01
- Regulation of the Minister of Finance of July 2, 1975 on the taxation of turnover and income from non-agricultural activities conducted by cooperatives associated in the Central Union of Agricultural Production Cooperatives. · 1982-07-01
- Regulation of the Minister of Finance of April 19, 1974, on income tax reliefs for certain cooperative units. · 1982-07-01
- Regulation of the Minister of Finance of March 28, 1973 on the procedure for settling budget differences. · 1982-07-01
- Regulation of the Minister of Finance of January 2, 1973, amending the regulation on turnover tax on enterprises subordinate to and supervised by the Committee for Small-Scale Production, as well as cooperatives and their unions. · 1982-07-01
- Regulation of the Minister of Finance of January 2, 1973, amending the regulation on detailed principles of turnover tax on state economic units and certain companies. · 1982-07-01
- Order of the Minister of Finance of December 29, 1971, on monthly payments and the procedure and deadlines for settling income tax by cooperative units. · 1982-07-01
- Order of the Minister of Finance of December 28, 1971, on turnover tax on enterprises subordinate to and supervised by the Committee for Small-Scale Production, as well as cooperatives and their unions. · 1982-07-01
- Order of the Minister of Finance of December 28, 1971, on detailed principles of turnover tax on state economic units and certain companies. · 1982-07-01
- Regulation of the Minister of Finance of July 10, 1971, on the exclusion of certain fixed assets from the fixed assets of cooperative organizations when determining the basis for income tax. · 1982-07-01
- Order of the Minister of Finance of 17 June 1967 on the principles and procedure for settling budgetary differences with the central budget by state and cooperative trade enterprises due to the revaluation of inventories as a result of changes in commodity prices. · 1982-07-01
Amending Acts (6)
- Regulation of the Minister of Finance of November 17, 1982 amending the regulation on the detailed principles for calculating taxes, deadlines and payment procedures, and the procedure for preparing and submitting tax returns (declarations) to tax authorities by units of the socialized economy. · 1982-11-30
- Regulation of the Minister of Finance of March 17, 1984, amending the regulation on the detailed principles of calculating taxes, payment deadlines and procedures, and the procedure for preparing and submitting tax returns (declarations) to tax authorities by socialized economy entities. · 1984-04-12
- Regulation of the Minister of Finance of July 30, 1985, on local taxes and fees and the payment deadlines for the consolidated monetary obligation. · 1985-09-20
- Regulation of the Minister of Finance of January 13, 1988, amending the regulation on the detailed principles of calculating taxes, deadlines and payment procedures, and the procedure for preparing and submitting tax returns (declarations) to tax authorities by socialized economy entities. · 1988-01-01
- Regulation of the Minister of Finance of August 20, 1990, amending the regulation on the detailed principles of tax calculation, payment deadlines and procedures, and the procedure for preparing and submitting tax returns (declarations) to tax authorities by socialized economy units. · 1990-08-29
- Regulation of the Minister of Finance of December 21, 1992 on gambling tax. · 1993-01-21
Amended Acts (1)
References (2)
Legal Basis (2)
Legal Basis from Art. (2)
- Law of February 26, 1982, on the taxation of socialized economy entities. · art. 49 ust. 1 pkt 1 i 2
- Law of December 19, 1980 on tax liabilities. · art. 9 pkt 4
Repeals Resulting From (1)
Acts referring to this act
- Repealing Acts: Order of the Minister of Finance of February 10, 1982, on detailed principles of calculation, deadlines, and procedures for payment of taxes, and deadlines and procedures for transferring improper profit to the budget by state enterprises in 1982.
- Repealing Acts: Order of the Minister of Finance of 17 June 1967 on the principles and procedure for settling budgetary differences with the central budget by state and cooperative trade enterprises due to the revaluation of inventories as a result of changes in commodity prices.
- Repealing Acts: Regulation of the Minister of Finance of July 10, 1971, on the exclusion of certain fixed assets from the fixed assets of cooperative organizations when determining the basis for income tax.
- Repealing Acts: Order of the Minister of Finance of December 28, 1971, on detailed principles of turnover tax on state economic units and certain companies.
- Repealing Acts: Order of the Minister of Finance of December 28, 1971, on turnover tax on enterprises subordinate to and supervised by the Committee for Small-Scale Production, as well as cooperatives and their unions.
- Repealing Acts: Order of the Minister of Finance of December 29, 1971, on monthly payments and the procedure and deadlines for settling income tax by cooperative units.
- Repealing Acts: Regulation of the Minister of Finance of January 2, 1973, amending the regulation on detailed principles of turnover tax on state economic units and certain companies.
- Repealing Acts: Regulation of the Minister of Finance of January 2, 1973, amending the regulation on turnover tax on enterprises subordinate to and supervised by the Committee for Small-Scale Production, as well as cooperatives and their unions.
- Repealing Acts: Regulation of the Minister of Finance of March 28, 1973 on the procedure for settling budget differences.
- Repealing Acts: Regulation of the Minister of Finance of April 19, 1974, on income tax reliefs for certain cooperative units.
- Repealing Acts: Regulation of the Minister of Finance of July 2, 1975 on the taxation of turnover and income from non-agricultural activities conducted by cooperatives associated in the Central Union of Agricultural Production Cooperatives.
- Repealing Acts: Regulation of the Minister of Finance of March 12, 1977, on tax reliefs for cooperatives and their unions for the vocational training of employees.
- Acts Declared Repealed: Act of January 8, 1993, on value added tax and excise tax.
- Implementing Regulations: Law of February 26, 1982, on the taxation of socialized economy entities.
- Implementing Regulations: Law of December 19, 1980 on tax liabilities.
- Amending Acts: Regulation of the Minister of Finance of March 6, 1982 on certain land taxes and fees.
- Amended Acts: Regulation of the Minister of Finance of December 21, 1992 on gambling tax.
- Amended Acts: Regulation of the Minister of Finance of August 20, 1990, amending the regulation on the detailed principles of tax calculation, payment deadlines and procedures, and the procedure for preparing and submitting tax returns (declarations) to tax authorities by socialized economy units.
- Amended Acts: Regulation of the Minister of Finance of January 13, 1988, amending the regulation on the detailed principles of calculating taxes, deadlines and payment procedures, and the procedure for preparing and submitting tax returns (declarations) to tax authorities by socialized economy entities.
- Amended Acts: Regulation of the Minister of Finance of July 30, 1985, on local taxes and fees and the payment deadlines for the consolidated monetary obligation.
- Amended Acts: Regulation of the Minister of Finance of March 17, 1984, amending the regulation on the detailed principles of calculating taxes, payment deadlines and procedures, and the procedure for preparing and submitting tax returns (declarations) to tax authorities by socialized economy entities.
- Amended Acts: Regulation of the Minister of Finance of November 17, 1982 amending the regulation on the detailed principles for calculating taxes, deadlines and payment procedures, and the procedure for preparing and submitting tax returns (declarations) to tax authorities by units of the socialized economy.
- References: Ordinance of the Minister of Finance of February 3, 1987, on detailed rules and procedures for applying income tax reliefs.
- References: Regulation of the Minister of Finance of April 17, 1991 on turnover tax rates for natural persons and legal persons and other organizational units not having legal personality, not being units of the socialized economy, reliefs, exemptions and the procedure for payment of this tax.
- References: Order of the Minister of Finance of January 18, 1986, on the procedure and deadlines for settling payments of socialized economy units to the Foreign Debt Servicing Fund.
- References: Regulation of the Minister of Finance of June 29, 1989 on turnover tax rates for natural persons and legal persons not being socialized economy units, as well as reliefs and exemptions from this tax.
- References: Regulation of the Minister of Finance of April 17, 1990, concerning turnover tax rates for natural persons and legal persons not being socially organized economy units, as well as reliefs, exemptions and the procedure for payment of this tax.