Home / Dz.U. 1999 nr 109 poz. 1247
Regulation of the Minister of Finance of December 23, 1999 on the method of collecting, paying, and refunding revenue tax, the method of keeping records of this tax, and cases in which the payment of revenue tax is made by revenue stamps or by purchasing an official bill blank.
Rozporządzenie Ministra Finansów z dnia 23 grudnia 1999 r. w sprawie sposobu pobierania, uiszczania i zwrotu opłaty skarbowej, sposobu prowadzenia rejestrów tej opłaty oraz przypadków, w których zapłata opłaty skarbowej następuje znakami tej opłaty lub przez nabycie urzędowego blankietu wekslowego.
Type
Regulation (Rozporządzenie)
Status
not in force - legal basis repealed (nieobowiązujący - uchylona podstawa prawna)
Announced
1999-12-23
Entry into force
2000-01-01
Texts
Keywords
registersTax Ordinancestamp dutysecurities
Related acts
Repealed Acts (3)
- Ordinance of the Minister of Finance of April 16, 1997, amending the ordinance on the method of collecting, paying and refunding stamp duty and the method of keeping records of this duty. · 2000-01-01
- Regulation of the Minister of Finance of November 21, 1994, amending the regulation on the method of collecting, paying and refunding stamp duty, and the method of keeping registers of this duty · 2000-01-01
- Order of the Minister of Finance of July 21, 1989, on the method of collecting, paying, and refunding stamp duty, and the method of keeping records of this duty. · 2000-01-01
Legal Basis from Art. (2)
- Law of August 29, 1997 - Tax Ordinance. · art. 85 pkt 1 lit. a)
- Law of 31 January 1989 on stamp duty. · art. 12 ust. 3
Repeals Resulting From (1)
- Law of 9 September 2000 on stamp duty. · 2001-01-01
Acts referring to this act
- Repealing Acts: Ordinance of the Minister of Finance of April 16, 1997, amending the ordinance on the method of collecting, paying and refunding stamp duty and the method of keeping records of this duty.
- Repealing Acts: Regulation of the Minister of Finance of November 21, 1994, amending the regulation on the method of collecting, paying and refunding stamp duty, and the method of keeping registers of this duty
- Repealing Acts: Order of the Minister of Finance of July 21, 1989, on the method of collecting, paying, and refunding stamp duty, and the method of keeping records of this duty.
- Acts Declared Repealed: Law of 9 September 2000 on stamp duty.
- Implementing Regulations: Law of August 29, 1997 - Tax Ordinance.
- Implementing Regulations: Law of 31 January 1989 on stamp duty.