Home / Dz.U. 1994 nr 140 poz. 786
Regulation of the Minister of Finance of December 23, 1994, on lump-sum income tax from the revenues of natural persons.
Rozporządzenie Ministra Finansów z dnia 23 grudnia 1994 r. w sprawie zryczałtowanego podatku dochodowego od przychodów osób fizycznych.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1994-12-23
Entry into force
1995-01-01
Texts
Keywords
taxestax cardeconomic activityterritorial bodies of government administrationpersonal income taxlump-sum taxceny i stawki taryfowepharmaciestax offices and chambersIncome and expense ledgersproductioncommissionremunerationCatering EstablishmentsRegisterdocumentsAccounting recordsexcise taxtax on goods and servicessaleforeign exchange lawcompaniestax reliefssea fishingservicesinternal trade
Related acts
Repealing Acts (1)
Repealed Acts (2)
Amending Acts (1)
Amended Acts (1)
References (2)
Legal Basis (2)
Legal Basis from Art. (4)
- Law of July 26, 1991 on Personal Income Tax. · art. 30 ust. 6
- Law of December 19, 1980 on tax liabilities. · art. 18 ust. 3
- Law of December 19, 1980 on tax liabilities. · art. 38 pkt 2 i 3
- Law of December 19, 1980 on tax liabilities. · art. 9 pkt 1 i 4
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of 25 January 1994 amending the regulation on lump-sum income tax from the revenues of natural persons.
- Repealing Acts: Regulation of the Minister of Finance of December 23, 1993 on lump-sum income tax from the revenues of natural persons.
- Repealed Acts: Regulation of the Minister of Finance of December 14, 1995 on lump-sum equalization tax on recorded revenues and on certain revenues earned by natural persons.
- Implementing Regulations: Law of December 19, 1980 on tax liabilities.
- Implementing Regulations: Law of July 26, 1991 on Personal Income Tax.
- Amending Acts: Announcement of the Chairman of the Council of Ministers of March 15, 1994, on the correction of errors.
- Amended Acts: Regulation of the Minister of Finance of January 30, 1995, amending the regulation on lump-sum income tax from the revenues of natural persons.
- 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.
- References: 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.