Home / Dz.U. 1926 nr 98 poz. 570
Law of July 1, 1926, on stamp duties.
Ustawa z dnia 1 lipca 1926 r. o opłatach stemplowych.
Type
Law (Ustawa)
Status
repealed (uchylony)
Announced
1926-07-01
Entry into force
1927-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
fees
Related acts
Repealing Acts (1)
- Decree of April 11, 1947, on Tax Penal Law. · 1947-04-30
Implementing Regulations (35)
- Instruction of the Ministers of Treasury and Posts and Telegraphs of July 31, 1946, on the sale of stamp marks by post offices.
- Regulation of the Minister of the Treasury of January 22, 1936, on stamp duty on securities trading.
- Announcement of the Minister of Finance of June 7, 1935, concerning the promulgation of the consolidated text of the Stamp Duty Act.
- Regulation of the Minister of Finance of November 16, 1934, concerning stamp duty marks.
- Regulation of the Minister of Industry and Trade of October 31, 1934, issued with respect to § 11 in agreement with the Minister of Finance, on fees for official acts performed on the basis of the electricity law.
- Regulation of the Minister of Finance of August 16, 1934, concerning stamp duty marks.
- Regulation of the Minister of Finance of April 21, 1934, concerning stamp marks.
- Regulation of the Minister of Finance of December 9, 1933, issued in agreement with the Minister of Justice, on the amendment of the Regulation of October 10, 1932, containing implementing provisions to the Law on Stamp Duties.
- Regulation of the Minister of the Treasury of November 15, 1933, on stamp duty on the turnover of securities.
- Regulation of the Minister of Finance of February 8, 1933, on stamp duty marks.
- Regulation of the Minister of Finance of October 10, 1932, issued: as regards §§ 40, 104 and 110 in agreement with the Minister of Internal Affairs; as regards §§ 52, 57-76, 81-83, 98, 102 and 111 in agreement with the Minister of Justice; as regards §§ 101-103 and 105-109 in agreement with the Minister of Agriculture and Agrarian Reform; as regards §§ 115 and 185 in agreement with the Minister of Industry and Trade; as regards §§ 131 and 132 in agreement with the Minister of Communications; as regards §§ 137 and 138 in agreement with the Minister of Social Welfare; as regards §§ 173, 181 and 189 in agreement with the Minister of Foreign Affairs; as regards §§ 24, 177, 178 and 180 in agreement with the Minister of Posts and Telegraphs - containing implementing provisions to the Law of July 1, 1926, on stamp duties.
- Announcement of the Minister of Finance of April 25, 1932, on the publication of the consolidated text of the law on stamp duties.
- Regulation of the Minister of Finance of February 25, 1932, on the mechanical embossing of stamp marks.
- Regulation of the Minister of the Treasury of December 15, 1931, concerning stamp duty on securities transactions.
- Regulation of the Minister of Finance of December 12, 1930, on stamp duty on securities transactions.
- Regulation of the Minister of Finance of 3 February 1930 on changes in the organization of tax offices in the Pomeranian Voivodeship and on the partial amendment of the implementing provisions to the Law of 1 July 1926 on stamp duties.
- Regulation of the Minister of the Treasury of November 20, 1929, concerning stamp duty on securities transactions.
- Regulation of the Minister of Finance of September 18, 1929, on a partial amendment to the Regulation of November 20, 1926, containing implementing provisions for the Law of July 1, 1926, on stamp duties.
- Regulation of the Minister of Finance in agreement with the Minister of Justice of June 11, 1929, on official bill forms.
- Regulation of the Minister of Finance of February 25, 1929, issued: regarding points 7-9 and 11 § 1 and regarding paragraph two § 6 in agreement with the Minister of Justice; regarding point 13 § 1 in agreement with the Ministers of Justice and Agrarian Reform; regarding point 15 § 1 in agreement with the Ministers of Justice, Agrarian Reform, and Public Works; regarding point 25 § 1 in agreement with the Ministers of Justice and Industry and Trade; regarding point 14 § 1 in agreement with the Minister of Internal Affairs; regarding point 18 § 1 in agreement with the Minister of Labour and Social Welfare; regarding points 19 and 20 § 1 in agreement with the Minister of Communication; regarding points 27, 31 and 33 § 1 in agreement with the Minister of Foreign Affairs; regarding points 29 and 30 § 1 in agreement with the Minister of Posts and Telegraphs; regarding point 34 § 1 in agreement with the Minister of Industry and Trade - and amending the executive regulation to the Stamp Duty Act.
- Regulation of the Minister of Treasury of November 30, 1928, on stamp duty on securities transactions.
- Regulation of the Minister of Finance of January 23, 1928, concerning stamp duty on securities transactions.
- Regulation of the Minister of Finance of January 9, 1928, in agreement with the Ministers of Foreign Affairs, Justice, and Communications, concerning the exchange of Hungarian-Galician Railway bonds and Emperor Ferdinand Northern Railway bonds for 5% conversion railway loan bonds.
- Regulation of the Minister of Finance of December 9, 1927, issued in agreement with the Minister of Industry and Trade, on the amendment of the executive regulation to the law on stamp duties.
- Regulation of the Minister of Finance of November 15, 1927, concerning stamp duties related to agreements concluded before January 1, 1927.
- Regulation of the Minister of Treasury of January 28, 1927, on official bill forms.
- Regulation of the Minister of Finance of September 30, 1927, on amending the provisions concerning tax relief for microcredit institutions in the area of certain public levies.
- Regulation of the Minister of Finance of March 31, 1927, on stamp duties on lease or rental agreements for items located in an area where the German Civil Code is in force.
- Regulation of the Minister of the Treasury of March 17, 1927, issued regarding §§ 5-8 and 13 in agreement with the Minister of Justice - concerning the amendment of the regulation of November 20, 1926, containing implementing provisions to the Law on Stamp Duties.
- Regulation of the Minister of the Treasury of December 30, 1926, on stamp duties on bills of exchange, applicable in the Upper Silesian part of the Silesian Voivodeship.
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Amending Acts (26)
- Announcement of the President of the Republic of January 4, 1927, concerning the correction of errors in the text of the law of July 1, 1926, on stamp duties. · 1927-01-14
- Regulation of the President of the Republic of March 26, 1927, concerning the amendment of Article 170 of the Law on Stamp Duties. · 1927-04-01
- Order of the President of the Republic of October 7, 1927, on amending the Act on stamp duties. · 1927-10-18
- Regulation of the President of the Republic of February 7, 1928, on stamp duty for documents confirming the purchase of real estate by institutions authorized for parcelling. · 1928-02-14
- Regulation of the Minister of Finance of December 12, 1930, on stamp duty on securities transactions. · 1931-01-01
- Law of March 17, 1931, on the amendment of the law of July 1, 1926, on stamp duties. · 1931-03-28
- Law of February 12, 1931, on the Collection of a 10% Surcharge to Certain Stamp Taxes and Fees. · 1931-04-01
- Regulation of the Minister of the Treasury of December 15, 1931, concerning stamp duty on securities transactions. · 1932-01-01
- Law of March 18, 1932, on amending the Law of July 1, 1926, on stamp duties. · 1932-05-19
- Regulation of the President of the Republic of October 27, 1932 - Provisions introducing the Law on Judicial Enforcement Proceedings. · 1933-01-01
- Regulation of the President of the Republic of June 27, 1934, Provisions introducing the Commercial Code. · 1934-07-01
- Law of March 15, 1934 - Tax Ordinance. · 1934-10-01
- Regulation of the President of the Republic of October 24, 1934. Provisions introducing the Bankruptcy Law. · 1935-01-01
- Regulation of the President of the Republic of December 28, 1934, on the regulation of the jurisdiction of authorities and the procedure in certain areas of state administration. · 1935-01-30
- Law of 18 March 1935 on the amendment of the provisions on stamp duties. · 1935-04-16
- Decree of the President of the Republic of January 14, 1936, concerning the amendment of certain provisions regarding the state industrial tax and stamp duties. · 1936-01-15
- Regulation of the Minister of the Treasury of January 22, 1936, on stamp duty on securities trading. · 1936-02-04
- Law of April 14, 1937, on collective labor agreements. · 1937-06-01
- Law of April 28, 1938, on stamp and court fees related to the transfer of real estate ownership. · 1938-05-14
- Decree of November 10, 1945, on the Amendment and Determination of First and Last Names. · 1945-12-16
- Decree of December 21, 1945, on turnover tax. · 1946-01-01
- Decree of March 20, 1946, on the amendment of the law of July 1, 1926, on stamp duties. · 1946-05-04
- Decree of May 16, 1946, on tax proceedings. · 1946-07-01
- Decree of February 3, 1947, on the tax on the acquisition of property rights. · 1947-01-01
- Decree of December 6, 1946 - Provisions on court costs in civil cases. · 1947-01-01
- Decree of February 3, 1947, on stamp duty. · 1947-05-01
Information on Consolidated Text (2)
Acts referring to this act
- Repealed Acts: Decree of April 11, 1947, on Tax Penal Law.
- Amended Acts: Decree of February 3, 1947, on stamp duty.
- Amended Acts: Decree of December 6, 1946 - Provisions on court costs in civil cases.
- Amended Acts: Decree of February 3, 1947, on the tax on the acquisition of property rights.
- Amended Acts: Decree of May 16, 1946, on tax proceedings.
- Amended Acts: Decree of March 20, 1946, on the amendment of the law of July 1, 1926, on stamp duties.
- Amended Acts: Decree of December 21, 1945, on turnover tax.
- Amended Acts: Decree of November 10, 1945, on the Amendment and Determination of First and Last Names.
- Amended Acts: Law of April 28, 1938, on stamp and court fees related to the transfer of real estate ownership.
- Amended Acts: Law of April 14, 1937, on collective labor agreements.
- Amended Acts: Regulation of the Minister of the Treasury of January 22, 1936, on stamp duty on securities trading.
- Amended Acts: Decree of the President of the Republic of January 14, 1936, concerning the amendment of certain provisions regarding the state industrial tax and stamp duties.
- Amended Acts: Law of 18 March 1935 on the amendment of the provisions on stamp duties.
- Amended Acts: Regulation of the President of the Republic of December 28, 1934, on the regulation of the jurisdiction of authorities and the procedure in certain areas of state administration.
- Amended Acts: Regulation of the President of the Republic of October 24, 1934. Provisions introducing the Bankruptcy Law.
- Amended Acts: Law of March 15, 1934 - Tax Ordinance.
- Amended Acts: Regulation of the President of the Republic of June 27, 1934, Provisions introducing the Commercial Code.
- Amended Acts: Regulation of the President of the Republic of October 27, 1932 - Provisions introducing the Law on Judicial Enforcement Proceedings.
- Amended Acts: Law of March 18, 1932, on amending the Law of July 1, 1926, on stamp duties.
- Amended Acts: Regulation of the Minister of the Treasury of December 15, 1931, concerning stamp duty on securities transactions.
- Amended Acts: Law of February 12, 1931, on the Collection of a 10% Surcharge to Certain Stamp Taxes and Fees.
- Amended Acts: Law of March 17, 1931, on the amendment of the law of July 1, 1926, on stamp duties.
- Amended Acts: Regulation of the Minister of Finance of December 12, 1930, on stamp duty on securities transactions.
- Amended Acts: Regulation of the President of the Republic of February 7, 1928, on stamp duty for documents confirming the purchase of real estate by institutions authorized for parcelling.
- Amended Acts: Order of the President of the Republic of October 7, 1927, on amending the Act on stamp duties.
- Amended Acts: Regulation of the President of the Republic of March 26, 1927, concerning the amendment of Article 170 of the Law on Stamp Duties.
- Amended Acts: Announcement of the President of the Republic of January 4, 1927, concerning the correction of errors in the text of the law of July 1, 1926, on stamp duties.
- References: Tax Law of March 29, 1930, for the period from April 1, 1930, to March 31, 1931
- References: Law of March 23, 1929, on the regulation of the mortgage status of real estate handed over to purchasers during parcelation, in the area of the voivodeships of Krakow, Lviv, Stanisławów, and Tarnopol.
- References: Regulation of the Minister of Finance of March 30, 1929, on the collection, in the period from April 1, 1929, to March 31, 1930, of an extraordinary 10% surcharge on certain taxes and stamp duties.
- References: Regulation of the President of the Republic of November 17, 1927, on the promotion of oil drilling.
- References: Announcement of the General Commissioner of the National Loan of August 8, 1934, on transfers of National Loan bonds.
- References: Announcement of the General Commissioner of the National Loan of August 8, 1934, on the repayment of obligations with National Loan bonds.
- References: Announcement of the Minister of Industry and Trade of June 30, 1934, concerning the procedure for utilizing reliefs provided for in the Regulation of the President of the Republic of October 27, 1933, on the promotion of electrification.
- References: Order of the Ministers of the Interior and Finance of May 7, 1934, on the exemption of the Association 'League of Air Defense and Anti-Gas' from stamp duties.
- References: Instruction of December 21, 1932, issued by the Minister of the Treasury in agreement with the Supreme Audit Office - concerning stamp duties on documents related to contracts concluded by state offices and state establishments and enterprises.
- References: Regulation of the Minister of Agricultural Reform of April 14, 1932, issued in agreement with the Minister of the Treasury, concerning fees for copies and duplicates of measurement documents issued by land offices at the request of interested parties.
- References: Instruction of May 19, 1930, on the statistics of goods traffic on inland waterways, issued on the basis of § 18 para. 2 of the Regulation of the Council of Ministers of February 7, 1930, on the statistics of goods traffic on inland waterways (Journal of Laws of the Republic of Poland No. 12, item 88) by the Minister of the Interior in agreement with the Minister of Public Works for Voivodeship General Administrative Authorities, Waterway Directorates, Waterway Administrations (Inspections), State Water Administrations, exposed officials of Waterway Administrations and other bodies of the Ministry of Public Works, such as: river and lock supervisors
- References: Regulation of the Minister of Military Affairs of January 22, 1938, on the method of proving active participation in the struggles for the independence of the Polish State.
- References: Regulation of the Minister of Finance of November 16, 1938, issued: as to § 6 in agreement with the Minister of Industry and Trade, and as to §§ 11 and 35 in agreement with the Ministers of Industry and Trade and Military Affairs; furthermore, as to §§ 2-5, 7-20 and 22-24 by the Ministers of Industry and Trade, Military Affairs, Internal Affairs, Justice, Agriculture and Agrarian Reform, and Communications, and as to §§ 54-72 by the Ministers of Internal Affairs and Justice - for the purpose of implementing the law of April 9, 1938, on investment relief.
- References: Regulation of the Minister of Communications of November 3, 1938, issued in agreement with the Minister of Treasury, on fees in proceedings related to the register of real rights to motor vehicles.
- References: Regulation of the Minister of Finance of August 19, 1938, issued in agreement with the Ministers of Agriculture and Agrarian Reform and Industry and Trade, concerning the implementation of the law of August 5, 1938, on financial means for promoting economically justified pricing of agricultural products.
- References: Regulation of the Minister of the Treasury of May 9, 1938, issued in agreement with the Ministers of the Interior, of Industry and Trade, and of Justice, on pawnshops.
- References: Law of 9 April 1938 on investment reliefs.
- References: Regulation of the Minister of Finance of 5 March 1938 on stamp duties related to the transfer of real estate ownership in the course of enforcement proceedings.
- References: Regulation of the Minister of the Treasury of March 25, 1937, on the implementation of the Tax Ordinance.
- References: Regulation of the Minister of Finance of December 19, 1936, on stamp duties related to the transfer of real estate ownership in the course of enforcement proceedings.
- References: Regulation of the Minister of Finance of October 13, 1936, issued in agreement with the Minister of Industry and Trade, on stamp duties related to the cartel register.
- References: Regulation of the Minister of the Treasury of November 15, 1933, on stamp duties related to the transfer of real estate ownership in enforcement proceedings.
- References: Regulation of the Minister of Military Affairs and the Minister of Internal Affairs, in agreement with the Ministers of Agriculture, Public Works, Industry and Trade, Posts and Telegraphs, and Treasury, of December 3, 1930, on the amendment of certain provisions of the regulation of March 23, 1925, concerning the implementation of the Regulation of the President of the Republic of November 8, 1927, on the obligation to provide draft animals, carts, motor vehicles, and bicycles for state defense purposes.