Home / Dz.U. 1990 nr 10 poz. 62
Regulation of the Minister of Finance of January 31, 1990, on personal income tax.
Rozporządzenie Ministra Finansów z dnia 31 stycznia 1990 r. w sprawie podatku dochodowego od osób fizycznych.
Type
Regulation (Rozporządzenie)
Status
not in force - legal basis repealed (nieobowiązujący - uchylona podstawa prawna)
Announced
1990-01-31
Entry into force
1990-02-22
Texts
Keywords
income tax
Related acts
Repealed Acts (2)
- Regulation of the Minister of Finance of September 8, 1988 on the discontinuation of the determination and collection of turnover and income tax from farmers' income from agricultural services using their own equipment. · 1990-02-22
- 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. · 1990-02-22
Acts Declared Repealed (1)
Amending Acts (2)
Amended Acts (1)
References (2)
Legal Basis from Art. (5)
- Law of December 19, 1980 on tax liabilities. · art. 38 pkt 1
- Law of December 19, 1980 on tax liabilities. · art. 8 ust. 1
- Law of December 16, 1972, on income tax. · art. 14 ust. 2
- Law of December 16, 1972, on income tax. · art. 21a ust. 6
- Law of December 16, 1972, on income tax. · art. 22 pkt 1 i 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 May 13, 1988, on turnover tax and income tax of natural persons and legal persons not being socialized economic entities.
- Repealing Acts: Regulation of the Minister of Finance of September 8, 1988 on the discontinuation of the determination and collection of turnover and income tax from farmers' income from agricultural services using their own equipment.
- Acts Declared Repealed: Law of July 26, 1991 on Personal Income Tax.
- Implementing Regulations: Law of December 16, 1972, on income tax.
- Implementing Regulations: Law of December 19, 1980 on tax liabilities.
- Amending 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: Regulation of the Minister of Finance of May 8, 1991, amending the regulation on personal income tax.
- Amended Acts: Regulation of the Minister of Finance of August 22, 1990, amending the regulation on personal income tax.
- Repeals Resulting From: 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.