Home / Dz.U. 1990 nr 18 poz. 108
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.
Rozporządzenie Ministra Finansów z dnia 12 marca 1990 r. 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
not in force - legal basis repealed (nieobowiązujący - uchylona podstawa prawna)
Announced
1990-03-12
Entry into force
1990-04-01
Texts
Keywords
agentsequalization taxwage taxmandate contractIncome and expense ledgers
Related acts
Repealed Acts (2)
- 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. · 1990-04-01
- 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. · 1990-04-01
Amending Acts (1)
Amended Acts (1)
References (1)
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, 2 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
Repeals Resulting From (1)
- Law of July 26, 1991 on Personal Income Tax. · 1992-01-01
Acts referring to this act
- Repealing 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.
- Repealing Acts: 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.
- Acts Declared Repealed: Law of July 26, 1991 on Personal Income Tax.
- Implementing Regulations: Law of February 4, 1949, on the wage tax.
- Implementing Regulations: Law of December 19, 1980 on tax liabilities.
- Amending Acts: Regulation of the Minister of Finance of February 9, 1982, on tax reliefs for natural persons engaged in gainful activity in the field of collecting and selling post-consumer and production waste.
- Amended Acts: Regulation of the Minister of Finance of 12 December 1990 repealing certain regulations on lump-sum turnover and income taxes.