Home / Dz.U. 1985 nr 55 poz. 278
Regulation of the Council of Ministers of November 18, 1985, on tax rates for excess remuneration payments and the principles of determining remuneration amounts exempt from tax.
Rozporządzenie Rady Ministrów z dnia 18 listopada 1985 r. w sprawie stawek podatku od ponadnormatywnych wypłat wynagrodzeń oraz zasad ustalania kwot wynagrodzeń wolnych od podatku.
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1985-11-18
Entry into force
1986-01-01
Texts
Keywords
remunerationtaxesbudownictwo mieszkaniowedepositstax on above-norm wage payments
Related acts
Implementing Regulations (2)
- Order of the Minister of Finance of January 24, 1986 on the detailed principles of calculating indicators used to determine the tax on above-normative wage payments.
- Ordinance of the Minister of Finance of June 23, 1987 amending the ordinance on the detailed principles of calculating indicators used to determine the tax on excess wage payments.
Amending Acts (8)
- Regulation of the Council of Ministers of April 27, 1987, amending the regulation on tax rates for above-norm wage payments and the principles of determining tax-exempt wage amounts. · 1987-01-01
- Regulation of the Council of Ministers of December 22, 1986, amending the regulation on tax rates for above-normative wage payments and the principles for determining wage amounts exempt from tax. · 1987-01-01
- Regulation of the Council of Ministers of August 10, 1987, amending the regulation on tax rates for above-normative wage payments and the principles of determining wage amounts exempt from tax. · 1987-07-01
- Regulation of the Council of Ministers of January 18, 1988, amending the regulation on tax rates for non-standard wage payments and the rules for determining wage amounts exempt from tax. · 1988-01-01
- Regulation of the Council of Ministers of March 28, 1988, on certain financial reliefs and exemptions for contractors of housing construction investments and producers of materials and products for housing construction. · 1988-01-01
- Regulation of the Council of Ministers of March 28, 1988 amending the regulation on tax rates for above-normative wage payments and the principles of determining wage amounts exempt from tax. · 1988-01-01
- Regulation of the Council of Ministers of April 29, 1988 amending the regulation on tax rates for above-normative wage payments and the principles of determining wage amounts exempt from tax. · 1988-04-01
- Regulation of the Council of Ministers of 8 August 1988 amending the regulation on the rates of tax on above-normative salary payments and the principles of determining tax-exempt salary amounts. · 1988-07-01
Information on Consolidated Text (1)
Legal Basis from Art. (2)
Repeals Resulting From (1)
- Law of January 31, 1989 on corporate income tax. · 1989-01-01
Acts referring to this act
- Acts Declared Repealed: Law of January 31, 1989 on corporate income tax.
- Implementing Regulations: Law of February 26, 1982, on the taxation of socialized economy entities.
- Amended Acts: Regulation of the Council of Ministers of 8 August 1988 amending the regulation on the rates of tax on above-normative salary payments and the principles of determining tax-exempt salary amounts.
- Amended Acts: Regulation of the Council of Ministers of April 29, 1988 amending the regulation on tax rates for above-normative wage payments and the principles of determining wage amounts exempt from tax.
- Amended Acts: Regulation of the Council of Ministers of March 28, 1988 amending the regulation on tax rates for above-normative wage payments and the principles of determining wage amounts exempt from tax.
- Amended Acts: Regulation of the Council of Ministers of March 28, 1988, on certain financial reliefs and exemptions for contractors of housing construction investments and producers of materials and products for housing construction.
- Amended Acts: Regulation of the Council of Ministers of January 18, 1988, amending the regulation on tax rates for non-standard wage payments and the rules for determining wage amounts exempt from tax.
- Amended Acts: Regulation of the Council of Ministers of August 10, 1987, amending the regulation on tax rates for above-normative wage payments and the principles of determining wage amounts exempt from tax.
- Amended Acts: Regulation of the Council of Ministers of April 27, 1987, amending the regulation on tax rates for above-norm wage payments and the principles of determining tax-exempt wage amounts.
- Amended Acts: Regulation of the Council of Ministers of December 22, 1986, amending the regulation on tax rates for above-normative wage payments and the principles for determining wage amounts exempt from tax.
- References: Council of Ministers' Regulation of March 28, 1987 amending the regulation on the detailed principles of financial management of state enterprises and the adaptation of the provisions of the law on financial management of state enterprises to the specifics of certain enterprises.
- References: Regulation of the Minister of Finance of May 2, 1988, on detailed principles for determining tax on above-normative wage payments and its payment deadlines.
- References: Regulation of the Council of Ministers of December 22, 1986, amending the regulation on establishing basic remuneration rates for heads of workplaces and increasing the range of basic remuneration rates for employees in non-manual positions.
- References: Regulation of the Minister of Labour, Wages and Social Affairs of February 7, 1986 on the detailed principles of calculating tax on above-norm remuneration payments.
- References: Order of the Minister of Agriculture, Forestry and Food Economy of May 26, 1988, on the scope of production services for agriculture for which a reduction in tax on above-normative wage payments is granted.
- References: Order of the Minister of Finance of January 24, 1986 on the detailed principles of calculating indicators used to determine the tax on above-normative wage payments.
- Legal Basis: Ordinance of the Minister of Finance of June 23, 1987 amending the ordinance on the detailed principles of calculating indicators used to determine the tax on excess wage payments.
- Legal Basis: Order of the Minister of Finance of January 24, 1986 on the detailed principles of calculating indicators used to determine the tax on above-normative wage payments.
- Legal Basis from Art.: Ordinance of the Minister of Finance of June 23, 1987 amending the ordinance on the detailed principles of calculating indicators used to determine the tax on excess wage payments.
- Legal Basis from Art.: Order of the Minister of Finance of January 24, 1986 on the detailed principles of calculating indicators used to determine the tax on above-normative wage payments.
- Consolidated Text for an Act: Announcement of the Minister of Finance of May 2, 1988, on the announcement of the consolidated text of the Council of Ministers' regulation of November 18, 1985, on tax rates for above-normative wage payments and the principles for determining wage amounts exempt from tax.