Home / Dz.U. 1985 nr 24 poz. 103
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.
Rozporządzenie Ministra Finansów z dnia 24 kwietnia 1985 r. w sprawie zryczałtowania podatków obrotowego i dochodowego z tytułu świadczenia usług przez zakłady usługowe prowadzone przez spółdzielnie według zasad zryczałtowanego rozrachunku.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1985-04-24
Entry into force
1985-08-01
Texts
Keywords
cooperativesincome taxturnover taxservices
Related acts
Repealing Acts (1)
Repealed Acts (1)
Legal Basis (2)
Legal Basis from Art. (2)
- Law of February 26, 1982, on the taxation of socialized economy entities. · art. 45 ust. 1 pkt 1 i ust. 2
- 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 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.
- Repealed Acts: Regulation of the Minister of Finance of September 22, 1988, on the lump-sum taxation of turnover and income from the provision of services by service establishments run by cooperatives according to the principles of lump-sum accounting.
- Implementing Regulations: Law of February 26, 1982, on the taxation of socialized economy entities.
- Implementing Regulations: Law of December 19, 1980 on tax liabilities.