Home / Dz.U. 1923 nr 55 poz. 391
Regulation of the Minister of Finance of May 4, 1923, concerning the uniform text of statutory provisions on taxation of inheritances and donations in the territory of the former Russian partition.
Rozporządzenie Ministra Skarbu z dnia 4 maja 1923 r. w przedmiocie jednolitego tekstu przepisów ustawowych o opodatkowaniu spadków i darowizn na obszarze b. dzielnicy rosyjskiej.
Type
Regulation (Rozporządzenie)
Status
without status (bez statusu)
Announced
1923-05-04
Entry into force
1923-05-30
Texts
Keywords
inheritance and gift tax
Related acts
Implementing Regulations (1)
Amending Acts (2)
Legal Basis (5)
- Law of March 24, 1923, on the equalization of stamp duties and inheritance and gift taxes.
- Law of 9 March 1923 on penalties for delays and execution costs.
- Law of March 31, 1922, concerning amendments to certain provisions on the taxation of inheritances and donations.
- Law of May 18, 1921, on the exemption of acts of assistance for soldiers of the Polish Army from stamp duties.
- Law of May 29, 1920, concerning the amendment of regulations on inheritance and gift tax.
Acts referring to this act
- Implementing Regulations: Law of March 24, 1923, on the equalization of stamp duties and inheritance and gift taxes.
- Implementing Regulations: Law of May 18, 1921, on the exemption of acts of assistance for soldiers of the Polish Army from stamp duties.
- Implementing Regulations: Law of March 31, 1922, concerning amendments to certain provisions on the taxation of inheritances and donations.
- Implementing Regulations: Law of May 29, 1920, concerning the amendment of regulations on inheritance and gift tax.
- Implementing Regulations: Law of 9 March 1923 on penalties for delays and execution costs.
- Amended Acts: Regulation of the Minister of Finance of December 18, 1923, on the application of a fixed unit to inheritance and gift taxes.
- Amended Acts: Regulation of the Minister of Finance of September 15, 1923, concerning the amendment of regulations on the taxation of inheritances and donations.
- References: Regulation of the Minister of Finance of December 1, 1946, issued regarding § 14 in agreement with the Ministers of Public Administration, Recovered Territories, and Justice, concerning the implementation of public levies collected for the State Treasury under Articles 3, 15, 58 sec. 3, 59, 60 sec. 3, 117, 120, 148 sec. 1, 161 sec. 2, and 164 sec. 1 of the decree of May 16, 1946, on tax proceedings.
- References: Law of 9 April 1938 on reliefs in mortgage regulation.
- Legal Basis: Regulation of the Minister of the Treasury of May 15, 1937, issued in agreement with the Minister of Justice, on the acceptance of securities by notaries in the territory of the former Russian partition for the payment of gift tax.
- Legal Basis from Art.: Regulation of the Minister of the Treasury of May 15, 1937, issued in agreement with the Minister of Justice, on the acceptance of securities by notaries in the territory of the former Russian partition for the payment of gift tax.