Home / M.P. 1962 nr 42 poz. 197
Order of the Minister of Finance of May 8, 1962, concerning the amount and procedure for settling turnover tax by state and cooperative production enterprises on products intended for export, the procedure for settling with the State budget the difference between the sales price and the purchase price of the above-mentioned products by foreign trade enterprises, and the amount and procedure for paying turnover tax on certain turnovers of the above-mentioned enterprises.
Zarządzenie Ministra Finansów z dnia 8 maja 1962 r. w sprawie wysokości i trybu regulowania przez państwowe i spółdzielcze przedsiębiorstwa produkcyjne podatku obrotowego od produktów przeznaczonych na eksport, trybu rozliczania z budżetem Państwa różnicy pomiędzy ceną zbytu a ceną nabycia powyższych produktów przez przedsiębiorstwa handlu zagranicznego oraz wysokości i trybu uiszczania podatku obrotowego od niektórych obrotów powyższych przedsiębiorstw.
Type
Order (Zarządzenie)
Status
repealed (uchylony)
Announced
1962-05-08
Entry into force
1962-05-25
Texts
Related acts
Repealing Acts (1)
References (1)
Legal Basis (5)
- Resolution No. 55 of the Council of Ministers of February 13, 1962, on the principles and procedure for determining prices of articles and services intended for export and settlements with foreign trade enterprises.
- Resolution No. 927 of the Council of Ministers of November 3, 1952, on turnover tax from socialized economy units.
- Decree of June 3, 1953, on establishing prices, fees, and tariff rates.
- Decree of October 26, 1950, on tax liabilities.
- Decree of September 21, 1950, on the taxation of socially-owned enterprises.
Legal Basis from Art. (8)
- Resolution No. 55 of the Council of Ministers of February 13, 1962, on the principles and procedure for determining prices of articles and services intended for export and settlements with foreign trade enterprises. · par. 22 ust. 2 i 4
- Resolution No. 927 of the Council of Ministers of November 3, 1952, on turnover tax from socialized economy units. · par. 21
- Resolution No. 927 of the Council of Ministers of November 3, 1952, on turnover tax from socialized economy units. · par. 24 ust. 1 i 2
- Resolution No. 927 of the Council of Ministers of November 3, 1952, on turnover tax from socialized economy units. · par. 43
- Decree of June 3, 1953, on establishing prices, fees, and tariff rates. · art. 2
- Decree of October 26, 1950, on tax liabilities. · art. 13 ust. 3
- Decree of September 21, 1950, on the taxation of socially-owned enterprises. · art. 2
- Decree of September 21, 1950, on the taxation of socially-owned enterprises. · art. 3
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of December 5, 1959, on the amount and procedure for regulating turnover tax on products intended for export by certain state industrial enterprises, and the procedure for settling with the State Budget the difference between the sales price and the factory price of the aforementioned products.
- Repealed Acts: Order of the Minister of Finance of December 24, 1968, on the detailed principles of turnover tax on socialist economy units and reliefs and exemptions from this tax.
- Implementing Regulations: Decree of September 21, 1950, on the taxation of socially-owned enterprises.
- Implementing Regulations: Resolution No. 55 of the Council of Ministers of February 13, 1962, on the principles and procedure for determining prices of articles and services intended for export and settlements with foreign trade enterprises.
- Implementing Regulations: Decree of June 3, 1953, on establishing prices, fees, and tariff rates.
- Implementing Regulations: Decree of October 26, 1950, on tax liabilities.
- Implementing Regulations: Resolution No. 927 of the Council of Ministers of November 3, 1952, on turnover tax from socialized economy units.
- References: Order of the Minister of Finance of March 20, 1968, on turnover tax and tax on non-commodity transactions from economic entities subordinate to and supervised by the Minister of Internal Trade, and from economic entities subordinate to the Minister of Foreign Trade.