Home / Dz.U. 1995 nr 89 poz. 445
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.
Rozporządzenie Rady Ministrów z dnia 13 lipca 1995 r. zmieniające rozporządzenie w sprawie odliczeń od dochodu wydatków inwestycyjnych oraz obniżek podatku dochodowego.
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1995-07-13
Entry into force
1995-08-03
Texts
Keywords
inland navigationinland fisheriesdocumentsmateriały budowlanebezrobocieexcise taxtax on goods and servicespersonal income taxMunicipalitiescompaniestourismPharmaceutical Meanslump-sum taxtax reliefsceny i stawki taryfowetax offices and chambersinvestmentsMachinery and Equipmentagriculturesea fishinginvestment reliefsfixed assets
Related acts
Implementing Regulations (1)
Amended Acts (1)
References (3)
- 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.
- Regulation of the Minister of Finance of December 23, 1994, on lump-sum income tax from the revenues of natural persons.
- Act of January 8, 1993, on value added tax and excise tax.
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
Correction (1)
Repeals Resulting From (2)
Acts referring to this act
- Acts Declared Repealed: Law of November 21, 1996, amending the Law on Corporate Income Tax.
- Acts Declared Repealed: Law of November 21, 1996, amending the Law on Personal Income Tax.
- Implementing Regulations: Law of July 26, 1991 on Personal Income Tax.
- Implementing Regulations: Law of 15 February 1992 on corporate income tax.
- Amending Acts: Regulation of the Council of Ministers of 25 January 1994 on deductions from income for investment expenditures and income tax reductions.
- Legal Basis: 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
- Legal Basis from Art.: 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
- Correction for Acts: Announcement of the Chairman of the Council of Ministers of October 6, 1995, on the correction of errors.