Home / Dz.U. 1988 nr 17 poz. 121
Regulation of the Minister of Finance of May 13, 1988, on turnover tax and income tax of natural persons and legal persons not being socialized economic entities.
Rozporządzenie Ministra Finansów z dnia 13 maja 1988 r. w sprawie podatków obrotowego i dochodowego od osób fizycznych i osób prawnych nie będących jednostkami gospodarki uspołecznionej.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1988-05-13
Entry into force
1988-06-08
Texts
Keywords
taxes
Related acts
Repealing Acts (1)
Repealed Acts (4)
- Regulation of the Minister of Finance of February 2, 1987, amending the regulation on turnover tax and income tax of natural persons and legal persons not being socialized economy entities. · 1988-01-01
- Regulation of the Minister of Finance of April 19, 1985, amending the regulation on turnover tax and income tax for natural persons and legal persons not being entities of the socialized economy. · 1988-01-01
- Regulation of the Minister of Finance of December 21, 1983 amending the regulation on turnover tax and income tax of natural persons and legal persons not being socially-owned economic entities. · 1988-01-01
- Regulation of the Minister of Finance of 29 July 1983 on turnover and income taxes of natural persons and legal persons not being units of the socialized economy. · 1988-01-01
Implementing Regulations (3)
- Announcement of the Minister of Finance of December 15, 1988, on determining the amount of turnover, norms of certain remuneration considered as costs of obtaining revenue, and amounts of turnover, the exceeding of which causes the obligation to keep commercial books.
- Order of the Minister of Finance of 25 July 1988 amending the order on the list of products with an anti-import character.
- Announcement of the Minister of Finance of June 21, 1988, on the amount of norms for certain remuneration considered as costs of obtaining revenue for the purposes of income tax on legal persons not being units of the socialized economy.
Amending Acts (2)
- Announcement of the Minister of Finance of December 15, 1988, on determining the amount of turnover, norms of certain remuneration considered as costs of obtaining revenue, and amounts of turnover, the exceeding of which causes the obligation to keep commercial books. · 1988-12-30
- 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. · 1989-08-01
References (3)
Legal Basis (3)
Legal Basis from Art. (8)
- Law of December 19, 1980 on tax liabilities. · art. 38 pkt 1, 2 i 4
- Law of December 16, 1972, on income tax. · art. 10 ust. 3
- Law of December 16, 1972, on income tax. · art. 15 ust. 2
- Law of December 16, 1972, on income tax. · art. 23
- Law of December 16, 1972, on income tax. · art. 5 ust. 2
- Law of December 16, 1972, on turnover tax. · art. 10 ust. 2 i 4
- Law of December 16, 1972, on turnover tax. · art. 12
- Law of December 16, 1972, on turnover tax. · art. 7 ust. 1
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of December 21, 1983 amending the regulation on turnover tax and income tax of natural persons and legal persons not being socially-owned economic entities.
- Repealing Acts: Regulation of the Minister of Finance of 29 July 1983 on turnover and income taxes of natural persons and legal persons not being units of the socialized economy.
- Repealing Acts: Regulation of the Minister of Finance of February 2, 1987, amending the regulation on turnover tax and income tax of natural persons and legal persons not being socialized economy entities.
- Repealing Acts: Regulation of the Minister of Finance of April 19, 1985, amending the regulation on turnover tax and income tax for natural persons and legal persons not being entities of the socialized economy.
- Repealed Acts: Regulation of the Minister of Finance of January 31, 1990, on personal income tax.
- Implementing Regulations: Law of December 19, 1980 on tax liabilities.
- Implementing Regulations: Law of December 16, 1972, on income tax.
- Implementing Regulations: Law of December 16, 1972, on turnover tax.
- Amended Acts: 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.
- Amended Acts: Announcement of the Minister of Finance of December 15, 1988, on determining the amount of turnover, norms of certain remuneration considered as costs of obtaining revenue, and amounts of turnover, the exceeding of which causes the obligation to keep commercial books.
- References: Announcement of the Minister of Finance of June 21, 1988, on the amount of norms for certain remuneration considered as costs of obtaining revenue for the purposes of income tax on legal persons not being units of the socialized economy.
- References: Order of the Minister of Finance of October 29, 1988, on the list of anti-import products.
- Legal Basis: Announcement of the Minister of Finance of December 15, 1988, on determining the amount of turnover, norms of certain remuneration considered as costs of obtaining revenue, and amounts of turnover, the exceeding of which causes the obligation to keep commercial books.
- Legal Basis: Order of the Minister of Finance of 25 July 1988 amending the order on the list of products with an anti-import character.
- Legal Basis: Announcement of the Minister of Finance of June 21, 1988, on the amount of norms for certain remuneration considered as costs of obtaining revenue for the purposes of income tax on legal persons not being units of the socialized economy.
- Legal Basis from Art.: Announcement of the Minister of Finance of June 21, 1988, on the amount of norms for certain remuneration considered as costs of obtaining revenue for the purposes of income tax on legal persons not being units of the socialized economy.
- Legal Basis from Art.: Order of the Minister of Finance of 25 July 1988 amending the order on the list of products with an anti-import character.
- Legal Basis from Art.: Announcement of the Minister of Finance of December 15, 1988, on determining the amount of turnover, norms of certain remuneration considered as costs of obtaining revenue, and amounts of turnover, the exceeding of which causes the obligation to keep commercial books.
- Legal Basis from Art.: Announcement of the Minister of Finance of June 21, 1988, on the amount of norms for certain remuneration considered as costs of obtaining revenue for the purposes of income tax on legal persons not being units of the socialized economy.
- Legal Basis from Art.: Announcement of the Minister of Finance of December 15, 1988, on determining the amount of turnover, norms of certain remuneration considered as costs of obtaining revenue, and amounts of turnover, the exceeding of which causes the obligation to keep commercial books.
- Legal Basis from Art.: Announcement of the Minister of Finance of December 15, 1988, on determining the amount of turnover, norms of certain remuneration considered as costs of obtaining revenue, and amounts of turnover, the exceeding of which causes the obligation to keep commercial books.