Home / Dz.U. 1923 nr 58 poz. 412
Law of 14 May 1923 on state industrial tax.
Ustawa z dnia 14 maja 1923 r. w przedmiocie państwowego podatku przemysłowego.
Type
Law (Ustawa)
Status
repealed (uchylony)
Announced
1923-05-14
Entry into force
1923-06-12
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
taxes
Related acts
Repealing Acts (1)
- Law of July 15, 1925, on the state industrial tax. · 1926-01-01
Implementing Regulations (17)
- Regulation of the Minister of Finance of January 16, 1925, concerning the establishment of a tax office for taxes and stamp duties and a treasury office in Będzin.
- Regulation of the Minister of Finance of August 12, 1925, concerning the change in the organization of tax offices for taxes and stamp duties and appraisal commissions for income and industrial tax in the district of the tax chamber in Poznań.
- Regulation of the Minister of Finance of June 25, 1925, concerning the change in the organization of tax offices for taxpayers and stamp duties, and appraisal commissions for income and industrial taxes in the district of the tax chamber in Łuck.
- Regulation of the Minister of Finance of June 25, 1925, concerning the extension of the deadline for making supplementary appointments of members of appraisal and appeal commissions for state industrial tax matters, their deputies, and representatives of taxpayers to participate in enterprise audits.
- Regulation of the Minister of Finance of 5 January 1925 on the extension of the deadline for the completion of supplementary appointments of members of appraisal and appeal commissions for state industrial tax matters, their deputies, and representatives of taxpayers to participate in the inspection of enterprises.
- Regulation of the Minister of Finance of October 18, 1924, issued in agreement with the Minister of Industry and Trade, on the partial amendment of the tariff containing the classification of localities into classes.
- Regulation of the Minister of Finance of June 20, 1924, amending partially § 52 of the Regulation of the Minister of Finance of June 27, 1923, for the purpose of implementing the Law of May 14, 1923, on state industrial tax.
- Regulation of the Minister of the Treasury of June 20, 1924, concerning the determination of new deadlines for supplementary payments to the price of industrial certificates and registration cards for 1924, to be collected on the basis of the Regulation of the President of the Republic of Poland of April 12, 1924, on the increase of the price of industrial certificates and registration cards.
- Regulation of the Minister of the Treasury of December 22, 1924, concerning the establishment of a tax inspectorate and tax office in Kostopol, changing the name of the tax inspectorate in Ostróg, and changes in the organization of assessment commissions for income and industrial tax in the district of the tax chamber in Lutsk.
- Regulation of the Minister of Finance of October 25, 1923, concerning travel expenses for members and deputy members of the Industrial Tax Commission.
- Regulation of the Minister of Finance of 3 August 1923 on the postponement of the deadline for submitting turnover declarations for the first half of 1923.
- Regulation IV of the Minister of Finance in agreement with the Minister of Industry and Trade and the Minister of Religious Faiths and Public Education of 24 July 1923 on supplements to industrial certificates and registration cards for the benefit of Chambers of Commerce and Industry, as well as Craftsmen's Chambers and vocational schools and other educational institutions.
- Regulation III of the Minister of Finance issued in agreement with the Minister of Industry and Trade of 18 July 1923 on the keeping of turnover books.
- Regulation II of the Minister of Finance of July 6, 1923, for the implementation of the Law of May 14, 1923, concerning the state industrial tax, containing provisions on appraisal and appeal commissions, as well as on taxpayer representatives.
- Regulation of the Minister of Finance of June 27, 1923, for the execution of the Law of May 14, 1923, concerning state industrial tax.
- Regulation of the Minister of Finance of December 18, 1923, on the application of a fixed unit to the state industrial tax.
- Regulation of the Minister of Finance of October 17, 1923, concerning the determination of the index of growth of average wholesale prices, relevant for determining all amounts specified in the Law of May 14, 1923, on state industrial tax and its attached tariff, for the tax year 1924.
Amending Acts (4)
- Regulation of the Minister of Finance of October 17, 1923, concerning the determination of the index of growth of average wholesale prices, relevant for determining all amounts specified in the Law of May 14, 1923, on state industrial tax and its attached tariff, for the tax year 1924. · 1923-10-29
- Law of July 9, 1924, on the extension of the validity of: a) the Law of May 14, 1923, on state industrial tax and b) the Law of July 16, 1920, on stamp duty on the sale of luxury goods, to the Upper Silesian part of the Silesian Voivodeship. · 1924-08-08
- Regulation of the Minister of Finance of 5 January 1925 on the extension of the deadline for the completion of supplementary appointments of members of appraisal and appeal commissions for state industrial tax matters, their deputies, and representatives of taxpayers to participate in the inspection of enterprises. · 1925-01-01
- Regulation of the President of the Republic of March 22, 1928, on the Amendment of the Law of August 11, 1923, on the Temporary Regulation of Municipal Finances. · 1928-04-01
Acts referring to this act
- Repealed Acts: Law of July 15, 1925, on the state industrial tax.
- Amended Acts: Regulation of the President of the Republic of March 22, 1928, on the Amendment of the Law of August 11, 1923, on the Temporary Regulation of Municipal Finances.
- Amended Acts: Regulation of the Minister of Finance of 5 January 1925 on the extension of the deadline for the completion of supplementary appointments of members of appraisal and appeal commissions for state industrial tax matters, their deputies, and representatives of taxpayers to participate in the inspection of enterprises.
- Amended Acts: Law of July 9, 1924, on the extension of the validity of: a) the Law of May 14, 1923, on state industrial tax and b) the Law of July 16, 1920, on stamp duty on the sale of luxury goods, to the Upper Silesian part of the Silesian Voivodeship.
- Amended Acts: Regulation of the Minister of Finance of October 17, 1923, concerning the determination of the index of growth of average wholesale prices, relevant for determining all amounts specified in the Law of May 14, 1923, on state industrial tax and its attached tariff, for the tax year 1924.
- Legal Basis: Regulation of the Minister of the Treasury of June 20, 1924, concerning the determination of new deadlines for supplementary payments to the price of industrial certificates and registration cards for 1924, to be collected on the basis of the Regulation of the President of the Republic of Poland of April 12, 1924, on the increase of the price of industrial certificates and registration cards.
- Legal Basis: Regulation of the Minister of Finance of December 18, 1923, on the application of a fixed unit to the state industrial tax.
- Legal Basis: Regulation of the Minister of Finance of October 25, 1923, concerning travel expenses for members and deputy members of the Industrial Tax Commission.
- Legal Basis: Regulation of the Minister of Finance of October 17, 1923, concerning the determination of the index of growth of average wholesale prices, relevant for determining all amounts specified in the Law of May 14, 1923, on state industrial tax and its attached tariff, for the tax year 1924.
- Legal Basis: Regulation of the Minister of Finance of 3 August 1923 on the postponement of the deadline for submitting turnover declarations for the first half of 1923.
- Legal Basis: Regulation IV of the Minister of Finance in agreement with the Minister of Industry and Trade and the Minister of Religious Faiths and Public Education of 24 July 1923 on supplements to industrial certificates and registration cards for the benefit of Chambers of Commerce and Industry, as well as Craftsmen's Chambers and vocational schools and other educational institutions.
- Legal Basis: Regulation III of the Minister of Finance issued in agreement with the Minister of Industry and Trade of 18 July 1923 on the keeping of turnover books.
- Legal Basis: Regulation II of the Minister of Finance of July 6, 1923, for the implementation of the Law of May 14, 1923, concerning the state industrial tax, containing provisions on appraisal and appeal commissions, as well as on taxpayer representatives.
- Legal Basis: Regulation of the Minister of Finance of June 27, 1923, for the execution of the Law of May 14, 1923, concerning state industrial tax.
- Legal Basis: Regulation of the Minister of Finance of August 12, 1925, concerning the change in the organization of tax offices for taxes and stamp duties and appraisal commissions for income and industrial tax in the district of the tax chamber in Poznań.
- Legal Basis: Regulation of the Minister of Finance of June 25, 1925, concerning the change in the organization of tax offices for taxpayers and stamp duties, and appraisal commissions for income and industrial taxes in the district of the tax chamber in Łuck.
- Legal Basis: Regulation of the Minister of Finance of June 25, 1925, concerning the extension of the deadline for making supplementary appointments of members of appraisal and appeal commissions for state industrial tax matters, their deputies, and representatives of taxpayers to participate in enterprise audits.
- Legal Basis: Regulation of the Minister of Finance of January 16, 1925, concerning the establishment of a tax office for taxes and stamp duties and a treasury office in Będzin.
- Legal Basis: Regulation of the Minister of Finance of 5 January 1925 on the extension of the deadline for the completion of supplementary appointments of members of appraisal and appeal commissions for state industrial tax matters, their deputies, and representatives of taxpayers to participate in the inspection of enterprises.
- Legal Basis: Regulation of the Minister of the Treasury of December 22, 1924, concerning the establishment of a tax inspectorate and tax office in Kostopol, changing the name of the tax inspectorate in Ostróg, and changes in the organization of assessment commissions for income and industrial tax in the district of the tax chamber in Lutsk.
- Legal Basis: Regulation of the Minister of Finance of October 18, 1924, issued in agreement with the Minister of Industry and Trade, on the partial amendment of the tariff containing the classification of localities into classes.
- Legal Basis: Regulation of the Minister of Finance of June 20, 1924, amending partially § 52 of the Regulation of the Minister of Finance of June 27, 1923, for the purpose of implementing the Law of May 14, 1923, on state industrial tax.