Home / Dz.U. 1991 nr 15 poz. 69
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.
Rozporządzenie Ministra Finansów z dnia 15 lutego 1991 r. w sprawie stawek podatku obrotowego od towarów sprowadzanych lub nadsyłanych z zagranicy oraz zwolnień od tego podatku.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1991-02-15
Entry into force
1991-03-02
Texts
Keywords
Financial Economyprawo celneimporttaxesforeign tradetax reliefsdisabled personseconomic activitybudgetary unitsturnover taxmotor vehicles
Related acts
Repealing Acts (1)
Repealed Acts (3)
- Regulation of the Minister of Finance of January 11, 1991, amending the regulation on turnover tax on certain goods imported by natural persons or sent to these persons from abroad. · 1991-03-02
- Regulation of the Minister of Finance of August 20, 1990, amending the regulation on turnover tax on certain goods imported by natural persons or sent to them from abroad. · 1991-03-02
- Regulation of the Minister of Finance of March 29, 1990, on turnover tax on certain goods imported by individuals or sent to these individuals from abroad. · 1991-03-02
Amending Acts (2)
- Regulation of the Minister of Finance of March 12, 1991 amending the regulation on turnover tax rates on goods imported or sent from abroad and exemptions from this tax. · 1991-03-15
- 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. · 1991-05-19
Amended Acts (1)
References (3)
Legal Basis (2)
Legal Basis from Art. (4)
- Law of February 26, 1982, on the taxation of socialized economy entities. · art. 12 ust. 1 pkt 1
- Law of February 26, 1982, on the taxation of socialized economy entities. · art. 15 ust. 7a
- Law of December 16, 1972, on turnover tax. · art. 10 ust. 2a
- Law of December 16, 1972, on turnover tax. · art. 12 ust. 1 pkt 1
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of January 11, 1991, amending the regulation on turnover tax on certain goods imported by natural persons or sent to these persons from abroad.
- Repealing Acts: Regulation of the Minister of Finance of March 29, 1990, on turnover tax on certain goods imported by individuals or sent to these individuals from abroad.
- Repealing Acts: Regulation of the Minister of Finance of August 20, 1990, amending the regulation on turnover tax on certain goods imported by natural persons or sent to them from abroad.
- Repealed Acts: Regulation of the Minister of Finance of July 26, 1991 on turnover tax rates for goods imported or sent from abroad and exemptions from this tax.
- Implementing Regulations: Law of February 26, 1982, on the taxation of socialized economy entities.
- Implementing Regulations: Law of December 16, 1972, on turnover tax.
- Amending 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.
- Amended Acts: 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.
- Amended Acts: Regulation of the Minister of Finance of March 12, 1991 amending the regulation on turnover tax rates on goods imported or sent from abroad and exemptions from this tax.