Home / Dz.U. 1983 nr 65 poz. 295
Regulation of the Minister of Finance of November 14, 1983 on the recognition of income of agents performing activities on behalf of socially-owned economic entities under a mandate agreement as subject to wage tax and on the payment of equalization tax by these agents.
Rozporządzenie Ministra Finansów z dnia 14 listopada 1983 r. w sprawie uznania przychodów agentów wykonujących działalność w imieniu jednostek gospodarki uspołecznionej na podstawie umowy na warunkach zlecenia za podlegające podatkowi od wynagrodzeń oraz w sprawie opłacania podatku wyrównawczego przez tych agentów.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1983-11-14
Entry into force
1984-01-01
Texts
Keywords
translatorsaccommodation establishmentsagentsCatering Establishmentsequalization taxwage taxservicesTenancy Lawemployeesinternal trade
Related acts
Amending Acts (1)
Amended Acts (1)
References (1)
Legal Basis (2)
Legal Basis from Art. (4)
- Law of December 19, 1980 on tax liabilities. · art. 18 ust. 3
- Law of December 19, 1980 on tax liabilities. · art. 38 pkt 2-4
- Law of December 19, 1980 on tax liabilities. · art. 9 pkt 1 i 4
- Law of February 4, 1949, on the wage tax. · art. 4 ust. 3 pkt 1
Acts referring to this act
- Repealed Acts: Regulation of the Minister of Finance of April 1, 1988 on the recognition of income of agents performing activities on behalf of socialized economy entities under agency agreements and commission agreements as subject to wage tax, and on the payment of equalization tax by these agents.
- Implementing Regulations: Law of December 19, 1980 on tax liabilities.
- Implementing Regulations: Law of February 4, 1949, on the wage tax.
- Amending Acts: Regulation of the Minister of Finance of February 9, 1982, on recognizing certain revenues as subject to wage tax.
- Amended Acts: Regulation of the Minister of Finance of May 14, 1988, on the implementation of certain provisions of the law on wage tax.