Home / Dz.U. 1988 nr 38 poz. 301
Regulation of the Minister of Finance of November 14, 1988, amending the regulation on recognizing the income of agents performing activities on behalf of socialized economy entities under an agency agreement and 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 1988 r. zmieniające rozporządzenie w sprawie uznania przychodów agentów wykonujących działalność w imieniu jednostek gospodarki uspołecznionej na podstawie umowy agencyjnej i 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repealed (uchylony)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
1988-11-14
Entry into force
1989-01-01
Texts
Keywords
agentsequalization taxwage taxmandate contract
Related acts
Legal Basis (2)
Legal Basis from Art. (5)
- 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
- Law of February 4, 1949, on the wage tax. · art. 5 ust. 1 pkt 17 i ust. 3
Acts referring to this act
- Repealed Acts: Regulation of the Minister of Finance of March 12, 1990, on recognizing income of agents performing activities on behalf of socialized economy entities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 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.