Home / Dz.U. 1982 nr 27 poz. 196
Regulation of the Minister of Finance of August 26, 1982, on lump-sum turnover and income tax from the provision of services by cooperative service establishments operating on a lump-sum settlement basis.
Rozporządzenie Ministra Finansów z dnia 26 sierpnia 1982 r. w sprawie zryczałtowania podatku obrotowego i dochodowego z tytułu świadczenia usług przez spółdzielcze zakłady usługowe prowadzone według zasad zryczałtowanego rozrachunku.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1982-08-26
Entry into force
1982-09-30
Texts
Keywords
taxesservicesservice establishments
Related acts
Repealing Acts (1)
Repealed Acts (1)
Legal Basis (2)
Legal Basis from Art. (3)
- Law of February 26, 1982, on the taxation of socialized economy entities. · art. 49 ust. 1 pkt 1
- Law of December 19, 1980 on tax liabilities. · art. 8 ust. 1
- Law of December 19, 1980 on tax liabilities. · art. 9 pkt 1
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of May 23, 1981 on the collection of taxes from the provision of services by certain cooperative service establishments.
- Repealed Acts: Regulation of the Minister of Finance of April 24, 1985 on the lump-sum taxation of turnover and income from the provision of services by service establishments run by cooperatives on a lump-sum settlement basis.
- Implementing Regulations: Law of February 26, 1982, on the taxation of socialized economy entities.
- Implementing Regulations: Law of December 19, 1980 on tax liabilities.