{"address":"WDU19910380165","announcementDate":"1991-04-17","changeDate":"2014-12-31T12:25:38","displayAddress":"Dz.U. 1991 nr 38 poz. 165","pos":165,"promulgation":"1991-05-06","publisher":"DU","status":"uznany za uchylony","textHTML":false,"textPDF":true,"title":"Rozporządzenie Ministra Finansów z dnia 17 kwietnia 1991 r. w sprawie stawek podatku obrotowego od osób fizycznych oraz nie będących jednostkami gospodarki uspołecznionej osób prawnych i innych jednostek organizacyjnych nie posiadających osobowości prawnej, ulg, zwolnień i trybu płatności tego podatku.","type":"Rozporządzenie","volume":38,"year":1991,"authorizedBody":[],"directives":[],"entryIntoForce":"1991-05-19","inForce":"NOT_IN_FORCE","keywords":["podatki","ulgi podatkowe","podatek obrotowy","osobowość prawna"],"keywordsNames":[],"obligated":[],"previousTitle":[],"prints":[],"references":{"Akty uchylone":[{"id":"DU/1991/20","date":"1991-05-19"},{"id":"DU/1990/437","date":"1991-05-19"},{"id":"DU/1990/347","date":"1991-05-19"},{"id":"DU/1990/185","date":"1991-05-19"},{"id":"DU/1990/156","date":"1991-05-19"}],"Akty zmieniające":[{"id":"DU/1993/35","date":"1993-01-31"},{"id":"DU/1993/140","date":"1993-04-25"},{"id":"DU/1992/95","date":"1992-03-15"},{"id":"DU/1992/5","date":"1992-01-06"},{"id":"DU/1992/435","date":"1992-12-17"},{"id":"DU/1992/388","date":"1992-10-31"},{"id":"DU/1992/32","date":"1992-02-01"},{"id":"DU/1992/141","date":"1992-05-04"},{"id":"DU/1991/559","date":"1992-01-01"},{"id":"DU/1991/545","date":"1992-01-06"},{"id":"DU/1991/291","date":"1991-08-05"}],"Akty zmienione":[{"id":"DU/1991/69","date":"1991-05-19"}],"Odesłania":[{"id":"DU/1982/171"}],"Podstawa prawna":[{"id":"DU/1980/111"},{"id":"DU/1972/338"}],"Podstawa prawna z art.":[{"id":"DU/1980/111","art":"art. 38 pkt 1,2 i 4"},{"id":"DU/1980/111","art":"art. 9 pkt 4"},{"id":"DU/1972/338","art":"art. 10 ust. 2"},{"id":"DU/1972/338","art":"art. 12"},{"id":"DU/1972/338","art":"art. 7 ust. 1"}],"Uchylenia wynikające z":[{"id":"DU/1993/50","date":"1993-07-05"}]},"releasedBy":["MIN. FINANSÓW"],"repealDate":"1993-07-05","texts":[{"fileName":"D19910165.pdf","type":"O"},{"fileName":"D19910165.pdf","type":"I"}],"validFrom":"1991-05-19","ELI":"DU/1991/165"}