Home / M.P. 1959 nr 89 poz. 474
Resolution No. 401 of the Council of Ministers of October 1, 1959, on the taxation of agricultural circles with turnover tax, non-commodity transaction tax, and income tax.
Uchwała nr 401 Rady Ministrów z dnia 1 października 1959 r. w sprawie opodatkowania kółek rolniczych podatkiem obrotowym, podatkiem od operacji nietowarowych i podatkiem dochodowym.
Type
Resolution (Uchwała)
Status
repealed (uchylony)
Announced
1959-10-01
Entry into force
1959-10-29
Texts
Related acts
Repealing Acts (1)
Repealed Acts (1)
Implementing Regulations (1)
Amending Acts (1)
Amended Acts (3)
- Regulation of the Minister of Finance of August 5, 1954, on partial exemption from turnover tax and discontinuation of determining tax liabilities regarding income tax from certain benefits of political, social, and professional organizations. · 1959-08-01
- Resolution No. 342 of the Council of Ministers of May 5, 1951, on the exemption of economic activities of political, social, and professional organizations from turnover and income tax. · 1959-08-01
- Regulation of the Minister of Finance of February 4, 1959, on tax exemptions and reliefs for agricultural circles and other associations conducting activities in the field of acquiring and producing building materials from local raw materials, and for machine teams. · 1959-08-01
Legal Basis from Art. (1)
Acts referring to this act
- Repealing Acts: Resolution No. 443 of the Council of Ministers of November 17, 1958, concerning income tax reliefs for agricultural circles.
- Repealed Acts: Resolution No. 27 of the Council of Ministers of January 20, 1969, on the taxation of turnover and income from economic activities of agricultural circles and other units associated in the Central Union of Agricultural Circles.
- Implementing Regulations: Decree of September 21, 1950, on the taxation of socially-owned enterprises.
- Amending Acts: Regulation of the Minister of Finance of February 4, 1959, on tax exemptions and reliefs for agricultural circles and other associations conducting activities in the field of acquiring and producing building materials from local raw materials, and for machine teams.
- Amending Acts: Regulation of the Minister of Finance of August 5, 1954, on partial exemption from turnover tax and discontinuation of determining tax liabilities regarding income tax from certain benefits of political, social, and professional organizations.
- Amending Acts: Resolution No. 342 of the Council of Ministers of May 5, 1951, on the exemption of economic activities of political, social, and professional organizations from turnover and income tax.
- Amended Acts: Resolution No. 64 of the Council of Ministers of February 10, 1961, amending Resolution No. 401 of October 1, 1959, on the taxation of agricultural circles with turnover tax, tax on non-commercial transactions and income tax.
- Legal Basis: Order of the Minister of Finance of February 26, 1963, on exemption from the tax on non-commercial operations and income tax for certain turnovers and incomes achieved by agricultural circles.
- Legal Basis from Art.: Order of the Minister of Finance of February 26, 1963, on exemption from the tax on non-commercial operations and income tax for certain turnovers and incomes achieved by agricultural circles.