Home / Dz.U. 1994 nr 18 poz. 62
Regulation of the Council of Ministers of 25 January 1994 on deductions from income for investment expenditures and income tax reductions.
Rozporządzenie Rady Ministrów z dnia 25 stycznia 1994 r. w sprawie odliczeń od dochodu wydatków inwestycyjnych oraz obniżek podatku dochodowego.
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1994-01-25
Entry into force
1994-02-10
Texts
Keywords
taxesRegistereconomic activitydocumentsexcise taxtax on goods and servicespersonal income taxprawo bankowecompanieslump-sum taxtax reliefsinvestmentsinvestment reliefsservicesfixed assetscorporate income tax
Related acts
Amending Acts (3)
- Regulation of the Council of Ministers of May 20, 1994 amending the regulation on deductions from income for investment expenditures and reductions in income tax. · 1994-01-01
- Regulation of the Council of Ministers of 13 July 1995 amending the regulation on deductions from income for investment expenditures and reductions in income tax. · 1995-08-03
- Regulation of the Council of Ministers of May 21, 1996, amending the regulation on deductions from income for investment expenditures and income tax reductions. · 1996-01-01
Information on Consolidated Text (1)
References (9)
- Regulation of the Minister of Finance of April 6, 1993 on the inclusion of the subject of lease or usufruct agreements of things or property rights in the assets of the parties to these agreements.
- Regulation of the Minister of Finance of 18 November 1991 on exemption from income tax of income of banks established by foreign persons or with foreign capital participation, and of branches of foreign banks.
- Law of July 13, 1990, on the privatization of state-owned enterprises.
- Regulation of the Minister of Finance of May 18, 1990, on exemption from turnover and income tax for taxpayers earning revenue from certain types of newly launched economic activities.
- Regulation of the Minister of Finance of 6 February 1989 on exemption from income tax for income from certain types of economic activity.
- Law of June 14, 1991, on companies with foreign participation.
- Regulation of the Minister of Finance of December 23, 1993 on lump-sum income tax from the revenues of natural persons.
- Act of January 8, 1993, on value added tax and excise tax.
- Regulation of the Council of Ministers of June 22, 1993, on deductions from income of investment expenditures in municipalities with a particular threat of high structural unemployment.
Legal Basis (2)
Legal Basis from Art. (2)
- Law of 15 February 1992 on corporate income tax. · art. 18 ust. 7
- Law of July 26, 1991 on Personal Income Tax. · art. 26 ust. 13
Repeals Resulting From (2)
Acts referring to this act
- Acts Declared Repealed: Law of November 21, 1996, amending the Law on Personal Income Tax.
- Acts Declared Repealed: Law of November 21, 1996, amending the Law on Corporate Income Tax.
- Implementing Regulations: Law of July 26, 1991 on Personal Income Tax.
- Implementing Regulations: Law of 15 February 1992 on corporate income tax.
- Amended Acts: Regulation of the Council of Ministers of May 21, 1996, amending the regulation on deductions from income for investment expenditures and income tax reductions.
- Amended Acts: Regulation of the Council of Ministers of 13 July 1995 amending the regulation on deductions from income for investment expenditures and reductions in income tax.
- Amended Acts: Regulation of the Council of Ministers of May 20, 1994 amending the regulation on deductions from income for investment expenditures and reductions in income tax.
- References: Regulation of the Minister of Finance of December 23, 1996, on the implementation of certain provisions of the Act on Personal Income Tax and the Act on Corporate Income Tax.
- References: Regulation of the Council of Ministers of January 24, 1995 on deductions from income for investment expenditures and income tax reductions in municipalities threatened by particularly high structural unemployment.
- Consolidated Text for an Act: Announcement of the Minister of Finance of 28 February 1996 on the publication of the uniform text of the regulation of the Council of Ministers on deductions from income for investment expenditures and income tax reductions