Home / Dz.U. 1923 nr 77 poz. 607

Regulation of the Minister of Finance of 14 July 1923 on the text of the law on state income tax, as in force since the entry into force of the Law of 9 March 1923.

Rozporządzenie Ministra Skarbu z dnia 14 lipca 1923 r. w przedmiocie tekstu ustawy o państwowym podatku dochodowym, w brzmieniu obowiązującem od czasu wejścia w życie ustawy z dnia 9 marca 1923 r.

not in forceELI: DU/1923/607ISAP ↗

Type

Regulation (Rozporządzenie)

Status

without status (bez statusu)

Announced

1923-07-14

Entry into force

1923-08-07

Texts

Official publication (PDF, authentic) ↗

Keywords

taxes

Related acts

Implementing Regulations (34)

Regulation of the Minister of Finance of March 3, 1932, on changes in the organization of tax offices and appraisal commissions for income and industrial taxes in the administrative district of the tax chamber in Białystok.
Regulation of the Minister of Finance of June 9, 1932, concerning changes in the organization of tax offices and assessment commissions for industrial and income tax in the administrative district of Tax Chamber I in Lviv.
Regulation of the Minister of Finance of April 23, 1932, concerning changes in the organization of tax offices and assessment commissions for income and industrial tax in the administrative district of the Grodzka Tax Chamber in Warsaw.
Regulation of the Minister of Finance of 9 March 1932 on changes in the organization of tax offices and appraisal commissions for income and industrial tax in the administrative district of the tax chamber in Poznań.
Regulation of the Minister of Finance of 9 March 1932 on changes in the organization of tax offices and appraisal commissions for income and industrial tax in the administrative district of the tax chamber II in Lviv.
Regulation of the Minister of the Treasury of March 3, 1932, concerning changes in the organization of tax offices and appraisal commissions for income and industrial tax in the administrative district of the tax chamber in Grudziądz.
Regulation of the Minister of the Treasury of March 3, 1932, concerning changes in the organization of tax offices and appraisal commissions for income and industrial tax in the administrative district of tax chamber I in Lviv.
Regulation of the Minister of the Treasury of March 3, 1932, concerning changes in the organization of tax offices and appraisal commissions for income and industrial tax in the administrative district of the tax chamber in Krakow.
Regulation of the Minister of Finance of March 3, 1932, on changes in the organization of tax offices and appraisal commissions for income and industrial taxes in the administrative district of the tax chamber in Łódź.
Regulation of the Minister of Finance of March 3, 1932, on changes in the organization of tax offices and appraisal commissions for income and industrial taxes in the administrative district of the tax chamber in Lublin.
Regulation of the Minister of the Treasury of June 24, 1932, on changes in the organization of tax offices and appraisal commissions for income and industrial tax matters in the administrative district of the tax chamber in Grudziądz.
Regulation of the Minister of Finance of March 30, 1927, on the postponement to the tax year 1927 of the deadline for submitting income tax returns under Article 50 of the Law on State Income Tax.
Regulation of the Minister of Treasury of November 17, 1926, concerning amendments to the organization of tax offices for taxes and stamp duties, and appraisal commissions for income and industrial taxes in the district of the tax chamber in Poznań.
Regulation of the Minister of Treasury of October 19, 1926, concerning amendments to the organization of tax offices for taxes and stamp duties, and appraisal commissions for income and industrial taxes in the district of the tax chamber in Poznań.
Regulation of the Minister of Finance of April 2, 1926, on amending the organization of tax offices for treasury taxes and fees and assessment commissions for income and industrial taxes in the area of the city of Warsaw.
Regulation of the Minister of Finance of December 21, 1925, concerning the withdrawal of preliminary tax assessment duties from commune chiefs in the Poznań and Pomeranian voivodeships and the Upper Silesian part of the Silesian Voivodeship, and concerning the abolition of appraisal subcommittees in the same area.
Regulation of the Minister of Finance of February 16, 1926, concerning the amendment of the organization of tax offices for taxes and stamp duties, and assessment commissions for income and industrial taxes in the district of the tax chamber in Lublin.
Regulation of the Minister of Finance of February 10, 1926, concerning the postponement to the tax year 1926 of the deadline for submitting income tax returns under Article 50 of the Law on State Income Tax.
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 May 30, 1925, concerning the postponement to the tax year 1925 of the deadline for submitting income declarations under Article 49 of the law on state income tax.
Regulation of the Minister of the Treasury of March 30, 1925, concerning the postponement to the tax year 1925 of the deadline for submitting income declarations under Article 49 of the Law on State Income Tax.
Regulation of the Minister of Finance of March 9, 1925, concerning the conversion into zlotys of the mark bases for the assessment of the state income tax for the tax year 1925.
Regulation of the Minister of Finance of February 7, 1925, on the transfer to the municipal assessment commission of the assessment of state income tax in the area of the city of Łódź and the entrustment of the magistracy of the city of Łódź with the collection and recovery of this tax.
Regulation of the Minister of Finance of February 11, 1925, on the postponement to the tax year 1925 of the deadline for submitting income tax returns under Article 49 of the Law on State Income Tax.
Regulation of the Minister of Finance of October 15, 1924, on postponing the deadline for serving income tax payment orders and the deadline for paying this tax to the tax year 1924.
Regulation of the Minister of Finance of August 9, 1924, on the determination of the quantity, seat of office and composition of appraisal commissions for income tax in the area of the capital city of Warsaw.
Regulation of the Minister of the Treasury of June 13, 1924, concerning the determination of the number of assessment commissions for income tax in the voivodeships of Wielkopolska, Pomerania, and the Upper Silesian part of the Silesian Voivodeship, as well as the dissolution of existing assessment and appeal commissions for income tax operating in this area based on regulations in force until the end of 1923.
Regulation of the Minister of the Treasury of June 13, 1924, concerning the deferral of income tax installments for 1924, specified in points 3 and 4 of § 1 of the Regulation of the Minister of the Treasury of April 11, 1924.
Regulation of the Minister of Finance of April 3, 1924, concerning the transfer to the municipal appraisal commission of the assessment of state income tax in the city of Łódź.
Regulation of the Minister of Finance of April 11, 1924, concerning the postponement of the income tax payment deadline specified in Article 8, Part One of the Law of January 10, 1924, and concerning the shifting to the 1924 tax year of the deadline for submitting income declarations under Article 49 of the Law on State Income Tax.
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Amending Acts (7)

Law of October 24, 1923, on increasing penalties for delays. · 1923-11-08
Regulation of the Minister of the Treasury of February 15, 1924, on the implementation of the law of December 6, 1923, on the application of a fixed unit for calculating levies, certain other public revenues, and credits granted by state and local government institutions, with regard to legislative provisions on state income tax, contained in the regulation of the Minister of the Treasury of July 14, 1923, and in the law of January 10, 1924. · 1924-01-01
Regulation of the Minister of Finance of February 23, 1924, concerning the postponement to 1924 of the deadline for submitting income declarations under Article 49 of the Law on State Income Tax. · 1924-02-29
Law of March 18, 1925, concerning the amendment of certain provisions on state income tax, in force on the basis of the Law on State Income Tax, announced by the Regulation of the Minister of the Treasury of July 14, 1923, and on the basis of the Law of January 10, 1924. · 1925-01-01
Regulation of the Minister of Finance of February 11, 1925, on the postponement to the tax year 1925 of the deadline for submitting income tax returns under Article 49 of the Law on State Income Tax. · 1925-02-19
Regulation of the Minister of the Treasury of March 30, 1925, concerning the postponement to the tax year 1925 of the deadline for submitting income declarations under Article 49 of the Law on State Income Tax. · 1925-04-18
Regulation of the President of the Republic of October 21, 1932, amending certain provisions of the Law on State Income Tax. · 1932-10-26

Legal Basis (1)

Law of March 9, 1923, concerning amendments to the provisions on state income tax, in force on the basis of the law of April 4, 1922, and the law of July 16, 1920.

Consolidated Text for an Act (1)

Law of July 16, 1920, on state income tax and property tax

Acts referring to this act

Implementing Regulations: Law of March 9, 1923, concerning amendments to the provisions on state income tax, in force on the basis of the law of April 4, 1922, and the law of July 16, 1920.
Amended Acts: Regulation of the President of the Republic of October 21, 1932, amending certain provisions of the Law on State Income Tax.
Amended Acts: Regulation of the Minister of the Treasury of March 30, 1925, concerning the postponement to the tax year 1925 of the deadline for submitting income declarations under Article 49 of the Law on State Income Tax.
Amended Acts: Regulation of the Minister of Finance of February 11, 1925, on the postponement to the tax year 1925 of the deadline for submitting income tax returns under Article 49 of the Law on State Income Tax.
Amended Acts: Law of March 18, 1925, concerning the amendment of certain provisions on state income tax, in force on the basis of the Law on State Income Tax, announced by the Regulation of the Minister of the Treasury of July 14, 1923, and on the basis of the Law of January 10, 1924.
Amended Acts: Regulation of the Minister of Finance of February 23, 1924, concerning the postponement to 1924 of the deadline for submitting income declarations under Article 49 of the Law on State Income Tax.
Amended Acts: Regulation of the Minister of the Treasury of February 15, 1924, on the implementation of the law of December 6, 1923, on the application of a fixed unit for calculating levies, certain other public revenues, and credits granted by state and local government institutions, with regard to legislative provisions on state income tax, contained in the regulation of the Minister of the Treasury of July 14, 1923, and in the law of January 10, 1924.
Amended Acts: Law of October 24, 1923, on increasing penalties for delays.
Information on Consolidated Text: Law of July 16, 1920, on state income tax and property tax
Legal Basis: Regulation of the Minister of the Treasury of March 3, 1932, concerning changes in the organization of tax offices and appraisal commissions for income and industrial tax in the administrative district of the tax chamber in Grudziądz.
Legal Basis: Regulation of the Minister of the Treasury of March 3, 1932, concerning changes in the organization of tax offices and appraisal commissions for income and industrial tax in the administrative district of tax chamber I in Lviv.
Legal Basis: Regulation of the Minister of the Treasury of March 3, 1932, concerning changes in the organization of tax offices and appraisal commissions for income and industrial tax in the administrative district of the tax chamber in Krakow.
Legal Basis: Regulation of the Minister of Finance of February 7, 1925, on the transfer to the municipal assessment commission of the assessment of state income tax in the area of the city of Łódź and the entrustment of the magistracy of the city of Łódź with the collection and recovery of this tax.
Legal Basis: Regulation of the Minister of Finance of February 11, 1925, on the postponement to the tax year 1925 of the deadline for submitting income tax returns under Article 49 of the Law on State Income Tax.
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 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 15, 1924, on postponing the deadline for serving income tax payment orders and the deadline for paying this tax to the tax year 1924.
Legal Basis: Regulation of the Minister of Finance of August 9, 1924, on the determination of the quantity, seat of office and composition of appraisal commissions for income tax in the area of the capital city of Warsaw.
Legal Basis: Regulation of the Minister of the Treasury of June 13, 1924, concerning the determination of the number of assessment commissions for income tax in the voivodeships of Wielkopolska, Pomerania, and the Upper Silesian part of the Silesian Voivodeship, as well as the dissolution of existing assessment and appeal commissions for income tax operating in this area based on regulations in force until the end of 1923.
Legal Basis: Regulation of the Minister of the Treasury of June 13, 1924, concerning the deferral of income tax installments for 1924, specified in points 3 and 4 of § 1 of the Regulation of the Minister of the Treasury of April 11, 1924.
Legal Basis: Regulation of the Minister of Finance of April 3, 1924, concerning the transfer to the municipal appraisal commission of the assessment of state income tax in the city of Łódź.
Legal Basis: Regulation of the Minister of Finance of April 11, 1924, concerning the postponement of the income tax payment deadline specified in Article 8, Part One of the Law of January 10, 1924, and concerning the shifting to the 1924 tax year of the deadline for submitting income declarations under Article 49 of the Law on State Income Tax.
Legal Basis: Regulation of the Minister of Finance of February 1, 1924, on the transfer to the municipal assessment commission of the assessment of state income tax in the area of Włocławek.
Legal Basis: Regulation of the Minister of Finance of September 21, 1923, regulating the method of deducting income tax from official salaries, pensions, and remuneration for hired labor.
Legal Basis: Regulation of the Minister of Finance of March 3, 1932, on changes in the organization of tax offices and appraisal commissions for income and industrial taxes in the administrative district of the tax chamber in Białystok.
Legal Basis: Regulation of the Minister of Finance of March 30, 1927, on the postponement to the tax year 1927 of the deadline for submitting income tax returns under Article 50 of the Law on State Income Tax.
Legal Basis: Regulation of the Minister of Treasury of November 17, 1926, concerning amendments to the organization of tax offices for taxes and stamp duties, and appraisal commissions for income and industrial taxes in the district of the tax chamber in Poznań.
Legal Basis: Regulation of the Minister of Treasury of October 19, 1926, concerning amendments to the organization of tax offices for taxes and stamp duties, and appraisal commissions for income and industrial taxes in the district of the tax chamber in Poznań.
Legal Basis: Regulation of the Minister of Finance of April 2, 1926, on amending the organization of tax offices for treasury taxes and fees and assessment commissions for income and industrial taxes in the area of the city of Warsaw.
Legal Basis: Regulation of the Minister of Finance of February 16, 1926, concerning the amendment of the organization of tax offices for taxes and stamp duties, and assessment commissions for income and industrial taxes in the district of the tax chamber in Lublin.
Legal Basis: Regulation of the Minister of Finance of February 10, 1926, concerning the postponement to the tax year 1926 of the deadline for submitting income tax returns under Article 50 of the Law on State Income Tax.
Legal Basis: Regulation of the Minister of Finance of December 21, 1925, concerning the withdrawal of preliminary tax assessment duties from commune chiefs in the Poznań and Pomeranian voivodeships and the Upper Silesian part of the Silesian Voivodeship, and concerning the abolition of appraisal subcommittees in the same area.
Legal Basis: Regulation of the Minister of Finance of May 30, 1925, concerning the postponement to the tax year 1925 of the deadline for submitting income declarations under Article 49 of the law on state income tax.
Legal Basis: Regulation of the Minister of the Treasury of March 30, 1925, concerning the postponement to the tax year 1925 of the deadline for submitting income declarations under Article 49 of the Law on State Income Tax.
Legal Basis: Regulation of the Minister of Finance of March 9, 1925, concerning the conversion into zlotys of the mark bases for the assessment of the state income tax for the tax year 1925.
Legal Basis: Regulation of the Minister of Finance of March 3, 1932, on changes in the organization of tax offices and appraisal commissions for income and industrial taxes in the administrative district of the tax chamber in Łódź.
Legal Basis: Regulation of the Minister of Finance of March 3, 1932, on changes in the organization of tax offices and appraisal commissions for income and industrial taxes in the administrative district of the tax chamber in Lublin.
Legal Basis: Regulation of the Minister of Finance of February 23, 1924, concerning the postponement to 1924 of the deadline for submitting income declarations under Article 49 of the Law on State Income Tax.
Legal Basis: Regulation of the Minister of the Treasury of June 24, 1932, on changes in the organization of tax offices and appraisal commissions for income and industrial tax matters in the administrative district of the tax chamber in Grudziądz.
Legal Basis: Regulation of the Minister of Finance of June 9, 1932, concerning changes in the organization of tax offices and assessment commissions for industrial and income tax in the administrative district of Tax Chamber I in Lviv.
Legal Basis: Regulation of the Minister of Finance of April 23, 1932, concerning changes in the organization of tax offices and assessment commissions for income and industrial tax in the administrative district of the Grodzka Tax Chamber in Warsaw.
Legal Basis: Regulation of the Minister of Finance of 9 March 1932 on changes in the organization of tax offices and appraisal commissions for income and industrial tax in the administrative district of the tax chamber in Poznań.
Legal Basis: Regulation of the Minister of Finance of 9 March 1932 on changes in the organization of tax offices and appraisal commissions for income and industrial tax in the administrative district of the tax chamber II in Lviv.
Legal Basis from Art.: Regulation of the Minister of Finance of March 3, 1932, on changes in the organization of tax offices and appraisal commissions for income and industrial taxes in the administrative district of the tax chamber in Lublin.
Legal Basis from Art.: Regulation of the Minister of Finance of March 3, 1932, on changes in the organization of tax offices and appraisal commissions for income and industrial taxes in the administrative district of the tax chamber in Łódź.
Legal Basis from Art.: Regulation of the Minister of Finance of March 3, 1932, on changes in the organization of tax offices and appraisal commissions for income and industrial taxes in the administrative district of the tax chamber in Białystok.
Legal Basis from Art.: Regulation of the Minister of the Treasury of March 3, 1932, concerning changes in the organization of tax offices and appraisal commissions for income and industrial tax in the administrative district of the tax chamber in Grudziądz.
Legal Basis from Art.: Regulation of the Minister of the Treasury of March 3, 1932, concerning changes in the organization of tax offices and appraisal commissions for income and industrial tax in the administrative district of the tax chamber in Krakow.
Legal Basis from Art.: Regulation of the Minister of Finance of 9 March 1932 on changes in the organization of tax offices and appraisal commissions for income and industrial tax in the administrative district of the tax chamber II in Lviv.
Legal Basis from Art.: Regulation of the Minister of Finance of June 9, 1932, concerning changes in the organization of tax offices and assessment commissions for industrial and income tax in the administrative district of Tax Chamber I in Lviv.