Home / Dz.U. 1988 nr 25 poz. 178
Regulation of the Minister of Finance of July 13, 1988, amending the regulation on the principles of exemption of churches and religious unions and their organizational units from turnover and income tax.
Rozporządzenie Ministra Finansów z dnia 13 lipca 1988 r. zmieniające rozporządzenie w sprawie zasad zwalniania kościołów i związków wyznaniowych oraz ich jednostek organizacyjnych od podatków obrotowego i dochodowego.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1988-07-13
Entry into force
1988-07-21
Texts
Keywords
religionstaxes
Related acts
Repealing Acts (1)
Amended Acts (1)
Legal Basis (3)
Legal Basis from Art. (4)
- Law of December 19, 1980 on tax liabilities. · art. 38 pkt 2 i 3
- Law of December 16, 1972, on income tax. · art. 23 pkt 1 i 3
- Law of December 16, 1972, on income tax. · art. 5 ust. 2
- Law of December 16, 1972, on turnover tax. · art. 12 pkt 1
Acts referring to this act
- Repealed Acts: Regulation of the Minister of Finance of October 12, 1989, on the exemption of legal persons of churches and other religious associations from turnover and 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.
- Amending Acts: Regulation of the Minister of Finance of October 19, 1982 on the principles of exempting churches and religious unions and their organizational units from turnover and income tax.