Law of May 4, 1938, on turnover tax.

Texts

The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.

Keywords

Related acts

Acts referring to this act

• Repealing Acts: Law of July 15, 1925, on the state industrial tax.
• Repealing Acts: Regulation of the Minister of Finance of October 21, 1928, issued in agreement with the Minister of Industry and Trade, on a partial amendment to the tariff containing the division of localities into classes, concerning industrial tax.
• Repealing Acts: Regulation of the Minister of Finance of October 18, 1929, issued in agreement with the Minister of Industry and Trade, on partial amendment of the tariff containing the division of localities into classes, concerning industrial tax.
• Repealing Acts: Announcement of the Minister of Treasury of May 30, 1936, concerning the publication of the consolidated text of the law on state industrial tax.
• Repealing Acts: Law of December 19, 1931, concerning amendment to the Law of July 15, 1925, on state industrial tax.
• Repealing Acts: Announcement of the Minister of Finance of January 27, 1932, on the publication of the consolidated text of the law on state industrial tax.
• Repealing Acts: Announcement of the Minister of Finance of August 9, 1934, concerning the publication of the consolidated text of the law on state industrial tax.
• Repealing Acts: Regulation of the Minister of the Treasury of December 9, 1926, issued in agreement with the Minister of Industry and Trade, on partial amendment of the tariff containing the division of localities into classes.
• Repealing Acts: Announcement of the President of the Republic of January 18, 1927, on the correction of an error in Article 90 of the Act on State Industrial Tax.
• Repealing Acts: Regulation of the President of the Republic of August 17, 1927, concerning the amendment of Article 120 of the Law of July 15, 1925, on the state industrial tax.
• Repealing Acts: Regulation of the President of the Republic of March 22, 1928, concerning the amendment of Article 120 of the law of July 15, 1925, on state industrial tax, as amended by the Regulation of the President of the Republic of August 17, 1927.
• Repealing Acts: Announcement of the President of the Republic of January 9, 1926, concerning the correction of an error in the announcement of the Law of July 15, 1925, on the state industrial tax.
• Repealed Acts: Decree of December 21, 1945, on turnover tax.
• Amended Acts: Decree of the Polish Committee of National Liberation of November 20, 1944, on the amendment of the Act on turnover tax.
• References: Decree of the Polish Committee of National Liberation of November 4, 1944, on the war surcharge to turnover tax.
• References: Order of the Minister of Industry and Trade of July 31, 1939, on the Approval of Amendments to the Statute of the Chamber of Industry and Commerce in Katowice.
• Legal Basis: Regulation of the Minister of the Treasury of February 28, 1939, on the collection of turnover tax in lump-sum form for the tax year 1939 from taxi operating enterprises.
• Legal Basis: Regulation of the Minister of Finance of April 19, 1939, on the implementation of the Act of May 4, 1938, on turnover tax
• Legal Basis: Regulation of the Minister of the Treasury of February 23, 1939, on the collection of turnover tax in lump-sum form for the tax years 1939 and 1940.
• Legal Basis: Regulation of the Minister of Finance of January 26, 1939, on the collection of consolidated turnover tax from the sale of matches.
• Legal Basis: Regulation of the Minister of Finance of January 26, 1939, on the collection of consolidated turnover tax from the sale of articles of the Polish Tobacco Monopoly and the State Spirits Monopoly, salt introduced into circulation by the Polish Salt Monopoly, and lottery tickets organized by the Polish Lottery Monopoly.
• Legal Basis: Regulation of the Minister of Finance of January 26, 1939, on the collection of consolidated turnover tax from the sale of beer, wine drinks, quality vodkas, vinegar, acetic acid, and yeast.
• Legal Basis: Regulation of the Minister of Finance of January 26, 1939, on the collection of consolidated turnover tax from the sale of cement and sugar.
• Legal Basis from Art.: Regulation of the Minister of Finance of January 26, 1939, on the collection of consolidated turnover tax from the sale of cement and sugar.
• Legal Basis from Art.: Regulation of the Minister of Finance of January 26, 1939, on the collection of consolidated turnover tax from the sale of beer, wine drinks, quality vodkas, vinegar, acetic acid, and yeast.
• Legal Basis from Art.: Regulation of the Minister of Finance of January 26, 1939, on the collection of consolidated turnover tax from the sale of articles of the Polish Tobacco Monopoly and the State Spirits Monopoly, salt introduced into circulation by the Polish Salt Monopoly, and lottery tickets organized by the Polish Lottery Monopoly.
• Legal Basis from Art.: Regulation of the Minister of the Treasury of February 23, 1939, on the collection of turnover tax in lump-sum form for the tax years 1939 and 1940.
• Legal Basis from Art.: Regulation of the Minister of Finance of January 26, 1939, on the collection of consolidated turnover tax from the sale of matches.
• Legal Basis from Art.: Regulation of the Minister of the Treasury of February 28, 1939, on the collection of turnover tax in lump-sum form for the tax year 1939 from taxi operating enterprises.
• Legal Basis from Art.: Regulation of the Minister of Finance of April 19, 1939, on the implementation of the Act of May 4, 1938, on turnover tax
• Repeals Resulting From: Regulation of the Minister of Finance of December 17, 1927, on the reorganization of appraisal commissions for industrial tax matters at the tax office for taxes and stamp duties in Nowy Targ within the district of the tax chamber in Krakow.
• Repeals Resulting From: Regulation of the Minister of the Treasury of November 15, 1927, concerning the granting to the Central Craftsmen's Association in the Polish State the right to submit lists of candidates for members and deputy members of appraisal and appeal commissions for state industrial tax matters.
• Repeals Resulting From: Regulation of the Minister of the Treasury of January 30, 1934, issued in agreement with the Minister of Industry and Trade, concerning the lump-sum industrial tax on turnover for small enterprises.
• Repeals Resulting From: Regulation of the Minister of the Treasury of December 22, 1926, issued in agreement with the Minister of Industry and Trade, on reducing the industrial tax rate for certain commercial enterprises.
• Repeals Resulting From: Regulation of the Minister of Finance of February 1, 1926, concerning a partial amendment to the Regulation of the Minister of Finance of August 8, 1925, issued for the implementation of the Law of July 15, 1925, on the state industrial tax.
• Repeals Resulting From: Regulation of the Minister of the Treasury of January 28, 1926, concerning the amendment of the organization of assessment commissions for industrial tax in the district of the Silesian Voivodeship.
• Repeals Resulting From: Regulation of the Minister of Finance of October 10, 1925, on surcharges to industrial certificates and registration cards for the benefit of chambers of commerce and industry (industrial-commercial, commercial), craft chambers, and associations of industrial and handicraft associations established on the basis of the Austrian Industrial Law, performing the functions of commercial-industrial or handicraft chambers.
• Repeals Resulting From: Regulation of the Minister of Finance of October 29, 1927, issued in consultation with the Minister of Industry and Trade, concerning partial amendment of the tariff containing the division of localities into classes.
• Repeals Resulting From: Regulation of the Minister of Finance of March 15, 1933, issued in agreement with the Ministers of Industry and Trade and Agriculture and Agrarian Reform, on the determination of the list of raw materials and semi-finished products necessary for the development of domestic agriculture or industry.
• Repeals Resulting From: Regulation of the Minister of Finance of March 6, 1935, issued in agreement with the Minister of Industry and Trade, concerning the lump-sum taxation of industrial turnover for small enterprises.
• Repeals Resulting From: Regulation of the Minister of the Treasury of February 4, 1932, issued in agreement with the Minister of Industry and Trade, concerning the lump-sum industrial tax on turnover for small enterprises.
• Repeals Resulting From: Regulation of the Minister of the Treasury of February 10, 1936, issued in agreement with the Minister of Industry and Trade, on the lump-sum taxation of industrial turnover for small enterprises.
• Repeals Resulting From: Regulation of the Minister of Finance of December 11, 1936, on the implementation of the Act of July 15, 1925, on state industrial tax.
• Repeals Resulting From: Regulation of the Minister of Finance of March 29, 1938, issued in agreement with the Minister of Industry and Trade, on lump-sum industrial turnover tax for small enterprises for the year 1938.