Home / Dz.U. 1995 nr 35 poz. 173
Regulation of the Minister of Finance of March 24, 1995, on the implementation of certain provisions of the Personal Income Tax Act.
Rozporządzenie Ministra Finansów z dnia 24 marca 1995 r. w sprawie wykonania niektórych przepisów ustawy o podatku dochodowym od osób fizycznych.
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1995-03-24
Entry into force
1995-04-03
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
cooperativesRegistervocational educationdisabled personsAccounting recordspersonal income taxcompaniespoultrymedical rehabilitationtax reliefsanimalstax offices and chamberseducation and upbringingplantsagriculturefixed assets
Related acts
Repealed Acts (6)
- Regulation of the Minister of Finance of 21 November 1994 amending the regulation on the implementation of certain provisions of the law on personal income tax. · 1995-01-01
- Regulation of the Minister of Finance of June 22, 1994, amending the regulation concerning the implementation of certain provisions of the Law on Personal Income Tax. · 1995-01-01
- Regulation of the Minister of Finance of December 28, 1993 amending the regulation on the implementation of certain provisions of the Act on Income Tax from Natural Persons. · 1995-01-01
- Regulation of the Minister of Finance of July 13, 1993, amending the regulation on the implementation of certain provisions of the Personal Income Tax Act. · 1995-01-01
- Regulation of the Minister of Finance of June 26, 1992, amending the regulation on the implementation of certain provisions of the Personal Income Tax Act. · 1995-01-01
- Regulation of the Minister of Finance of December 21, 1991, on the implementation of certain provisions of the Personal Income Tax Act. · 1995-01-01
Amending Acts (5)
- Regulation of the Minister of Finance of December 14, 1995 amending the regulation on the implementation of certain provisions of the Law on Personal Income Tax. · 1996-01-01
- Regulation of the Minister of Finance of October 13, 1997 amending the regulation on the implementation of certain provisions of the Personal Income Tax Act. · 1997-01-01
- Regulation of the Minister of Finance of December 30, 1996, amending the regulation on the implementation of certain provisions of the Act on Personal Income Tax. · 1997-01-01
- Regulation of the Minister of Finance of January 17, 1997, on the depreciation of fixed assets and intangible and legal assets. · 1997-01-01
- Judgment of the Constitutional Tribunal of November 25, 1997 - file ref. U. 6/97. · 1997-12-07
Amended Acts (1)
References (2)
- Regulation of the Minister of Finance of January 20, 1995, on the depreciation of fixed assets and intangible and legal assets, as well as the revaluation of fixed assets.
- Regulation of the Minister of Finance of November 22, 1989 on partial exemption from turnover and income tax for taxpayers employing trainees or conducting vocational training.
Constitutional Tribunal Ruling (1)
Legal Basis (1)
Legal Basis from Art. (7)
- Law of July 26, 1991 on Personal Income Tax. · art. 12 ust. 8
- Law of July 26, 1991 on Personal Income Tax. · art. 2 ust. 5
- Law of July 26, 1991 on Personal Income Tax. · art. 21 ust. 3
- Law of July 26, 1991 on Personal Income Tax. · art. 22 ust. 8
- Law of July 26, 1991 on Personal Income Tax. · art. 24 ust. 7
- Law of July 26, 1991 on Personal Income Tax. · art. 26 ust. 12 i ust. 14
- Law of July 26, 1991 on Personal Income Tax. · art. 53
Repeals Resulting From (1)
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of June 26, 1992, amending the regulation on the implementation of certain provisions of the Personal Income Tax Act.
- Repealing Acts: Regulation of the Minister of Finance of June 22, 1994, amending the regulation concerning the implementation of certain provisions of the Law on Personal Income Tax.
- Repealing Acts: Regulation of the Minister of Finance of December 21, 1991, on the implementation of certain provisions of the Personal Income Tax Act.
- Repealing Acts: Regulation of the Minister of Finance of 21 November 1994 amending the regulation on the implementation of certain provisions of the law on personal income tax.
- Repealing Acts: Regulation of the Minister of Finance of July 13, 1993, amending the regulation on the implementation of certain provisions of the Personal Income Tax Act.
- Repealing Acts: Regulation of the Minister of Finance of December 28, 1993 amending the regulation on the implementation of certain provisions of the Act on Income Tax from Natural Persons.
- Acts Declared Repealed: Law of 9 November 2000 amending the Law on Personal Income Tax and amending certain other laws.
- Implementing Regulations: Law of July 26, 1991 on Personal Income Tax.
- Amending Acts: Regulation of the Minister of Finance of January 20, 1995, on the depreciation of fixed assets and intangible and legal assets, as well as the revaluation of fixed assets.
- Amended Acts: Judgment of the Constitutional Tribunal of November 25, 1997 - file ref. U. 6/97.
- Amended Acts: Regulation of the Minister of Finance of December 30, 1996, amending the regulation on the implementation of certain provisions of the Act on Personal Income Tax.
- Amended Acts: Regulation of the Minister of Finance of January 17, 1997, on the depreciation of fixed assets and intangible and legal assets.
- Amended Acts: Regulation of the Minister of Finance of October 13, 1997 amending the regulation on the implementation of certain provisions of the Personal Income Tax Act.
- Amended Acts: Regulation of the Minister of Finance of December 14, 1995 amending the regulation on the implementation of certain provisions of the Law on Personal Income Tax.
- References: Regulation of the Council of Ministers of January 29, 1999, on the designation of municipalities threatened by structural recession and social degradation, in which specific economic and financial instruments and other preferences are applied, and unemployed residents are granted the right to benefits and scholarships.
- References: Regulation of the Council of Ministers of December 21, 1999, on the designation of districts (municipalities) threatened by structural recession and social degradation, in which specific economic and financial instruments and other preferences are applied, and the right to benefits and scholarships is granted to unemployed residents thereof.
- References: Regulation of the Council of Ministers of July 7, 1998 on the determination of voivodeships and municipalities covered by the scope of regional labor offices, where special economic and financial instruments and other preferences are applied for the purpose of restructuring the economy and reducing the negative effects of unemployment.
- References: Regulation of the Council of Ministers of June 25, 1996 on determining the voivodeships and communes covered by the scope of district labor offices, where special economic and financial instruments and other preferences are applied for the purpose of economic restructuring and reducing the negative effects of unemployment.
- References: Regulation of the Council of Ministers of March 25, 1997, on the designation of voivodeships and municipalities covered by the scope of regional labor offices, where special economic and financial instruments and other preferences are applied for the purpose of restructuring the economy and reducing the negative effects of unemployment.
- Constitutional Tribunal Ruling for an Act: Judgment of the Constitutional Tribunal of November 25, 1997 - file ref. U. 6/97.