Home / Dz.U. 1923 nr 94 poz. 746
Law of August 11, 1923, on property tax.
Ustawa z dnia 11 sierpnia 1923 r. o podatku majątkowym.
Type
Law (Ustawa)
Status
without status (bez statusu)
Announced
1923-08-11
Entry into force
1923-09-26
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
taxescriminal law
Related acts
Implementing Regulations (19)
- Regulation of the Minister of Finance of September 9, 1926, concerning the exchange rate of mortgage bonds of the State Agricultural Bank for the purpose of payment of property tax.
- Regulation of the Minister of Finance of September 9, 1926, concerning the exchange rate of mortgage bonds of the Land Credit Society in Warsaw, the Land Credit Society in Lviv, and the Vilnius Land Bank in Vilnius for the purpose of payment of property tax.
- Regulation of the Minister of Finance of July 31, 1926, concerning the rate of mortgage bonds of the State Agricultural Bank for the purpose of payment of property tax.
- Regulation of the Minister of Finance of July 31, 1926, concerning the rate of mortgage bonds of the Land Credit Society in Warsaw, the Land Credit Society in Lviv, and the Vilnius Land Bank in Vilnius for the purpose of payment of property tax.
- Regulation of the Minister of Treasury of May 25, 1926, on the exchange rate of State Agricultural Bank debentures when accepted towards property tax.
- Regulation of the Minister of the Treasury of April 17, 1925, on the collection of the third installment of the property tax.
- Regulation of the Minister of the Treasury of February 19, 1925, on the acceptance of mortgage bonds of the State Land Credit Society in Warsaw, the Land Credit Society in Lviv, and the Vilnius Land Bank in Vilnius towards property tax.
- Regulation of the Minister of the Treasury of February 19, 1925, issued in agreement with the Minister of Agrarian Reform and the Minister of Agriculture and State Property, on the acceptance of State Land Bank bonds towards property tax.
- Regulation of the Minister of Finance of January 26, 1924, concerning the postponement of the deadline for submitting property declarations and the deadline for submitting lists of taxpayers by municipal boards, pursuant to Article 25 and Article 27 of the Law of August 11, 1923, on Property Tax.
- Regulation of the Minister of Finance in agreement with the Minister of Agrarian Reform and the Minister of Agriculture and State Property of July 16, 1924, on the acceptance of State Land Bank mortgage bonds towards property tax.
- Regulation VII of the Minister of the Treasury of June 24, 1924, for the implementation of Articles 33-43 and 45-48 of the Law of August 11, 1923, on property tax.
- Regulation of the Minister of the Treasury of June 20, 1924, on contracting loans in mortgage bonds, for the purpose of obtaining funds to pay property tax.
- Regulation VI of the Minister of Finance of April 9, 1924, for the purpose of implementing Articles 30 and 31 and the first six parts of Article 32 of the Law of August 11, 1923, on property tax, as well as for the purpose of implementing the Regulation of the President of the Republic of Poland of April 14, 1924, on the collection of the first installment of the property tax and the transfer of calculation activities for this installment to valuation commissions.
- Regulation IV of the Minister of the Treasury of January 1, 1924, for the implementation of Articles 1 to 7 of the Law of August 11, 1923, on property tax.
- Regulation V of the Minister of the Treasury of March 6, 1924, issued in agreement with the Minister of the Interior, for the implementation of Articles 11-23 of the law of August 11, 1923, on property tax, containing provisions on assessment bodies.
- Regulation III of the Minister of Finance of November 15, 1923, issued in agreement with the Minister of the Interior, for the implementation of the Law of August 11, 1923, on property tax, containing provisions on the preparation of taxpayer lists and the submission of declarations.
- Regulation II of the Minister of Finance of November 15, 1923, issued in agreement with the Minister of Agriculture and State Property, for the implementation of the Law of August 11, 1923, on property tax, containing provisions on the determination of the value of property items.
- Regulation No. 1 of the Minister of the Treasury of October 8, 1923, for the implementation of the Act of August 11, 1923, on property tax, containing provisions on the collection of advance payments on property tax.
- Regulation of the Minister of the Treasury of November 27, 1923, concerning the determination of the gold franc exchange rate for property tax payments.
Amending Acts (3)
- Law of January 10, 1924, on the deletion of Article 89 of the Law of August 11, 1923, on property tax. · 1924-01-25
- Regulation of the Minister of Finance of January 26, 1924, concerning the postponement of the deadline for submitting property declarations and the deadline for submitting lists of taxpayers by municipal boards, pursuant to Article 25 and Article 27 of the Law of August 11, 1923, on Property Tax. · 1924-01-30
- Regulation of the President of the Republic of December 3, 1930, amending Art. 57 and supplementing Art. 67 of the Law on Property Tax. · 1930-12-06
Acts referring to this act
- Amended Acts: Regulation of the President of the Republic of December 3, 1930, amending Art. 57 and supplementing Art. 67 of the Law on Property Tax.
- Amended Acts: Regulation of the Minister of Finance of January 26, 1924, concerning the postponement of the deadline for submitting property declarations and the deadline for submitting lists of taxpayers by municipal boards, pursuant to Article 25 and Article 27 of the Law of August 11, 1923, on Property Tax.
- Amended Acts: Law of January 10, 1924, on the deletion of Article 89 of the Law of August 11, 1923, on property tax.
- References: Law of 28 March 1933 on remuneration for landed properties paid under the Law of 28 December 1925 on the implementation of land reform.
- Legal Basis: Regulation of the Minister of the Treasury of February 19, 1925, on the acceptance of mortgage bonds of the State Land Credit Society in Warsaw, the Land Credit Society in Lviv, and the Vilnius Land Bank in Vilnius towards property tax.
- Legal Basis: Regulation of the Minister of the Treasury of February 19, 1925, issued in agreement with the Minister of Agrarian Reform and the Minister of Agriculture and State Property, on the acceptance of State Land Bank bonds towards property tax.
- Legal Basis: Regulation of the Minister of Finance in agreement with the Minister of Agrarian Reform and the Minister of Agriculture and State Property of July 16, 1924, on the acceptance of State Land Bank mortgage bonds towards property tax.
- Legal Basis: Regulation VII of the Minister of the Treasury of June 24, 1924, for the implementation of Articles 33-43 and 45-48 of the Law of August 11, 1923, on property tax.
- Legal Basis: Regulation of the Minister of the Treasury of June 20, 1924, on contracting loans in mortgage bonds, for the purpose of obtaining funds to pay property tax.
- Legal Basis: Regulation VI of the Minister of Finance of April 9, 1924, for the purpose of implementing Articles 30 and 31 and the first six parts of Article 32 of the Law of August 11, 1923, on property tax, as well as for the purpose of implementing the Regulation of the President of the Republic of Poland of April 14, 1924, on the collection of the first installment of the property tax and the transfer of calculation activities for this installment to valuation commissions.
- Legal Basis: Regulation V of the Minister of the Treasury of March 6, 1924, issued in agreement with the Minister of the Interior, for the implementation of Articles 11-23 of the law of August 11, 1923, on property tax, containing provisions on assessment bodies.
- Legal Basis: Regulation of the Minister of Finance of January 26, 1924, concerning the postponement of the deadline for submitting property declarations and the deadline for submitting lists of taxpayers by municipal boards, pursuant to Article 25 and Article 27 of the Law of August 11, 1923, on Property Tax.
- Legal Basis: Regulation IV of the Minister of the Treasury of January 1, 1924, for the implementation of Articles 1 to 7 of the Law of August 11, 1923, on property tax.
- Legal Basis: Regulation of the Minister of the Treasury of November 27, 1923, concerning the determination of the gold franc exchange rate for property tax payments.
- Legal Basis: Regulation III of the Minister of Finance of November 15, 1923, issued in agreement with the Minister of the Interior, for the implementation of the Law of August 11, 1923, on property tax, containing provisions on the preparation of taxpayer lists and the submission of declarations.
- Legal Basis: Regulation II of the Minister of Finance of November 15, 1923, issued in agreement with the Minister of Agriculture and State Property, for the implementation of the Law of August 11, 1923, on property tax, containing provisions on the determination of the value of property items.
- Legal Basis: Regulation No. 1 of the Minister of the Treasury of October 8, 1923, for the implementation of the Act of August 11, 1923, on property tax, containing provisions on the collection of advance payments on property tax.
- Legal Basis: Regulation of the Minister of Finance of September 9, 1926, concerning the exchange rate of mortgage bonds of the State Agricultural Bank for the purpose of payment of property tax.
- Legal Basis: Regulation of the Minister of Finance of September 9, 1926, concerning the exchange rate of mortgage bonds of the Land Credit Society in Warsaw, the Land Credit Society in Lviv, and the Vilnius Land Bank in Vilnius for the purpose of payment of property tax.
- Legal Basis: Regulation of the Minister of Finance of July 31, 1926, concerning the rate of mortgage bonds of the State Agricultural Bank for the purpose of payment of property tax.
- Legal Basis: Regulation of the Minister of Finance of July 31, 1926, concerning the rate of mortgage bonds of the Land Credit Society in Warsaw, the Land Credit Society in Lviv, and the Vilnius Land Bank in Vilnius for the purpose of payment of property tax.
- Legal Basis: Regulation of the Minister of Treasury of May 25, 1926, on the exchange rate of State Agricultural Bank debentures when accepted towards property tax.
- Legal Basis: Regulation of the Minister of the Treasury of April 17, 1925, on the collection of the third installment of the property tax.