Home / Dz.U. 1991 nr 38 poz. 165
Regulation of the Minister of Finance of April 17, 1991 on turnover tax rates for natural persons and legal persons and other organizational units not having legal personality, not being units of the socialized economy, reliefs, exemptions and the procedure for payment of this tax.
Rozporządzenie Ministra Finansów z dnia 17 kwietnia 1991 r. w sprawie stawek podatku obrotowego od osób fizycznych oraz nie będących jednostkami gospodarki uspołecznionej osób prawnych i innych jednostek organizacyjnych nie posiadających osobowości prawnej, ulg, zwolnień i trybu płatności tego podatku.
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1991-04-17
Entry into force
1991-05-19
Texts
Keywords
taxestax reliefsturnover taxlegal personality
Related acts
Repealed Acts (5)
- Regulation of the Minister of Finance of January 11, 1991, amending the regulation on turnover tax rates for natural and legal persons other than state-owned economic units, and on reliefs, exemptions, and the procedure for payment of this tax. · 1991-05-19
- Regulation of the Minister of Finance of October 18, 1990, amending the regulation on the periodic reduction of turnover tax rates on certain goods and services. · 1991-05-19
- Regulation of the Minister of Finance of August 20, 1990, amending the regulation on turnover tax rates for natural persons and legal persons not being socialized economic entities, as well as reliefs, exemptions, and the procedure for payment of this tax. · 1991-05-19
- Regulation of the Minister of Finance of May 7, 1990, on the periodic reduction of turnover tax rates on certain goods and services. · 1991-05-19
- Regulation of the Minister of Finance of April 17, 1990, concerning turnover tax rates for natural persons and legal persons not being socially organized economy units, as well as reliefs, exemptions and the procedure for payment of this tax. · 1991-05-19
Amending Acts (11)
- Regulation of the Minister of Finance of July 26, 1991 amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not possessing legal personality, not being units of the socialized economy, reliefs, exemptions, and the procedure for payment of this tax. · 1991-08-05
- Regulation of the Minister of Finance of December 20, 1991, on keeping a tax book of revenue and expenses. · 1992-01-01
- Regulation of the Minister of Finance of January 9, 1992, amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not having legal personality, not being units of the socialized economy, reliefs, exemptions and the procedure for payment of this tax. · 1992-01-06
- Regulation of the Minister of Finance of December 21, 1991, amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not having legal personality, not being units of the socialized economy, reliefs, exemptions and the procedure for payment of this tax. · 1992-01-06
- Regulation of the Minister of Finance of January 29, 1992, amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not having legal personality, reliefs, exemptions and the procedure for payment of this tax. · 1992-02-01
- Regulation of the Minister of Finance of March 11, 1992, amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not having legal personality, not being units of socialized economy, reliefs, exemptions and the procedure for payment of this tax. · 1992-03-15
- Regulation of the Minister of Finance of April 6, 1992, amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not possessing legal personality, not being units of the socialized economy, reliefs, exemptions, and the procedure for paying this tax. · 1992-05-04
- Regulation of the Minister of Finance of October 12, 1992, amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not having legal personality, not being units of the socialized economy, as well as reliefs, exemptions and the procedure for payment of this tax. · 1992-10-31
- Regulation of the Minister of Finance of November 18, 1992, amending the regulation on turnover tax rates for individuals and legal persons and other organizational units not having legal personality, not being units of socialized economy, reliefs, exemptions, and the payment procedure for this tax. · 1992-12-17
- Regulation of the Minister of Finance of January 26, 1993, amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not possessing legal personality, not being entities of the socialized economy, reliefs, exemptions, and the procedure for payment of this tax. · 1993-01-31
- Regulation of the Minister of Finance of April 21, 1993 amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not having legal personality, not being units of the socialized economy, reliefs, exemptions and the procedure for payment of this tax. · 1993-04-25
Amended Acts (1)
Legal Basis (2)
Legal Basis from Art. (5)
- Law of December 19, 1980 on tax liabilities. · art. 38 pkt 1,2 i 4
- Law of December 19, 1980 on tax liabilities. · art. 9 pkt 4
- Law of December 16, 1972, on turnover tax. · art. 10 ust. 2
- Law of December 16, 1972, on turnover tax. · art. 12
- Law of December 16, 1972, on turnover tax. · art. 7 ust. 1
Repeals Resulting From (1)
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of May 7, 1990, on the periodic reduction of turnover tax rates on certain goods and services.
- Repealing Acts: Regulation of the Minister of Finance of April 17, 1990, concerning turnover tax rates for natural persons and legal persons not being socially organized economy units, as well as reliefs, exemptions and the procedure for payment of this tax.
- Repealing Acts: Regulation of the Minister of Finance of January 11, 1991, amending the regulation on turnover tax rates for natural and legal persons other than state-owned economic units, and on reliefs, exemptions, and the procedure for payment of this tax.
- Repealing Acts: Regulation of the Minister of Finance of October 18, 1990, amending the regulation on the periodic reduction of turnover tax rates on certain goods and services.
- Repealing Acts: Regulation of the Minister of Finance of August 20, 1990, amending the regulation on turnover tax rates for natural persons and legal persons not being socialized economic entities, as well as reliefs, exemptions, and the procedure for payment of this tax.
- Acts Declared Repealed: Act of January 8, 1993, on value added tax and excise tax.
- Implementing Regulations: Law of December 19, 1980 on tax liabilities.
- Implementing Regulations: Law of December 16, 1972, on turnover tax.
- Amending Acts: Regulation of the Minister of Finance of February 15, 1991 on turnover tax rates on goods imported or sent from abroad and exemptions from this tax.
- Amended Acts: Regulation of the Minister of Finance of April 21, 1993 amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not having legal personality, not being units of the socialized economy, reliefs, exemptions and the procedure for payment of this tax.
- Amended Acts: Regulation of the Minister of Finance of January 26, 1993, amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not possessing legal personality, not being entities of the socialized economy, reliefs, exemptions, and the procedure for payment of this tax.
- Amended Acts: Regulation of the Minister of Finance of November 18, 1992, amending the regulation on turnover tax rates for individuals and legal persons and other organizational units not having legal personality, not being units of socialized economy, reliefs, exemptions, and the payment procedure for this tax.
- Amended Acts: Regulation of the Minister of Finance of October 12, 1992, amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not having legal personality, not being units of the socialized economy, as well as reliefs, exemptions and the procedure for payment of this tax.
- Amended Acts: Regulation of the Minister of Finance of April 6, 1992, amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not possessing legal personality, not being units of the socialized economy, reliefs, exemptions, and the procedure for paying this tax.
- Amended Acts: Regulation of the Minister of Finance of March 11, 1992, amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not having legal personality, not being units of socialized economy, reliefs, exemptions and the procedure for payment of this tax.
- Amended Acts: Regulation of the Minister of Finance of January 29, 1992, amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not having legal personality, reliefs, exemptions and the procedure for payment of this tax.
- Amended Acts: Regulation of the Minister of Finance of December 21, 1991, amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not having legal personality, not being units of the socialized economy, reliefs, exemptions and the procedure for payment of this tax.
- Amended Acts: Regulation of the Minister of Finance of January 9, 1992, amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not having legal personality, not being units of the socialized economy, reliefs, exemptions and the procedure for payment of this tax.
- Amended Acts: Regulation of the Minister of Finance of December 20, 1991, on keeping a tax book of revenue and expenses.
- Amended Acts: Regulation of the Minister of Finance of July 26, 1991 amending the regulation on turnover tax rates for natural persons and legal persons and other organizational units not possessing legal personality, not being units of the socialized economy, reliefs, exemptions, and the procedure for payment of this tax.