Home / M.P. 1961 nr 21 poz. 95
Resolution No. 37 of the Council of Ministers of January 19, 1961, on the taxation of turnover and income tax on the activities of political, social and professional organizations.
Uchwała nr 37 Rady Ministrów z dnia 19 stycznia 1961 r. w sprawie opodatkowania podatkami obrotowym i dochodowym działalności organizacji politycznych, społecznych i zawodowych.
Type
Resolution (Uchwała)
Status
repealed (uchylony)
Announced
1961-01-19
Entry into force
1961-03-08
Texts
Related acts
Repealing Acts (1)
Repealed Acts (1)
Acts Declared Repealed (1)
Implementing Regulations (5)
- Order of the Minister of Finance of March 3, 1973, on the taxation of certain social organizations with turnover and income tax.
- Order of the Minister of Finance of July 28, 1965, on exemption from turnover tax for certain services of rest houses run by social organizations.
- Order of the Minister of Finance of January 24, 1963, amending the order on recognizing depreciation write-offs as costs of obtaining revenue when determining the income of social organizations.
- Order of the Minister of Finance of October 17, 1961, on defining the scope and type of statutory activities of craft improvement establishments exempt from turnover tax.
- Order of the Minister of Finance of February 22, 1961, on recognizing allocations for depreciation as deductible expenses when determining the income of social organizations.
References (2)
Legal Basis from Art. (2)
Acts referring to this act
- Repealing 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.
- Repealed Acts: Resolution No. 4 of the Council of Ministers of January 7, 1977, on the principles of taxation of economic activities of social and professional organizations by turnover and income tax.
- Implementing Regulations: Decree of September 21, 1950, on the taxation of socially-owned enterprises.
- References: Regulation of the Minister of Finance of July 20, 1973, on the taxation of income from gainful activity in the scope of collecting and selling usable waste.
- References: Order of the Minister of Finance of March 3, 1973, on the taxation of certain social organizations with turnover and income tax.
- References: Order of the Minister of Finance of October 17, 1961, on defining the scope and type of statutory activities of craft improvement establishments exempt from turnover tax.
- Legal Basis: Order of the Minister of Finance of March 3, 1973, on the taxation of certain social organizations with turnover and income tax.
- Legal Basis: Order of the Minister of Finance of October 17, 1961, on defining the scope and type of statutory activities of craft improvement establishments exempt from turnover tax.
- Legal Basis: Order of the Minister of Finance of January 24, 1963, amending the order on recognizing depreciation write-offs as costs of obtaining revenue when determining the income of social organizations.
- Legal Basis: Order of the Minister of Finance of February 22, 1961, on recognizing allocations for depreciation as deductible expenses when determining the income of social organizations.
- Legal Basis: Order of the Minister of Finance of July 28, 1965, on exemption from turnover tax for certain services of rest houses run by social organizations.
- Legal Basis from Art.: Order of the Minister of Finance of February 22, 1961, on recognizing allocations for depreciation as deductible expenses when determining the income of social organizations.
- Legal Basis from Art.: Order of the Minister of Finance of March 3, 1973, on the taxation of certain social organizations with turnover and income tax.
- Legal Basis from Art.: Order of the Minister of Finance of March 3, 1973, on the taxation of certain social organizations with turnover and income tax.
- Legal Basis from Art.: Order of the Minister of Finance of July 28, 1965, on exemption from turnover tax for certain services of rest houses run by social organizations.
- Legal Basis from Art.: Order of the Minister of Finance of January 24, 1963, amending the order on recognizing depreciation write-offs as costs of obtaining revenue when determining the income of social organizations.
- Legal Basis from Art.: Order of the Minister of Finance of October 17, 1961, on defining the scope and type of statutory activities of craft improvement establishments exempt from turnover tax.
- Legal Basis from Art.: Order of the Minister of Finance of March 3, 1973, on the taxation of certain social organizations with turnover and income tax.
- Repeals Resulting From: Circular of the Minister of Finance of January 8, 1952, on the principles of taxation of political, social, and professional organizations in terms of their economic activities.