Decree of March 20, 1946, on municipal taxes.

Texts

Related acts

Acts referring to this act

• Repealing Acts: Law of February 27, 1937, on the independent equalization tax for rural municipalities.
• Repealing Acts: Decree of the President of the Republic of January 14, 1936, on real estate tax.
• Repealing Acts: Decree of the President of the Republic of November 4, 1936, on amending the provisions on the state land tax.
• Repealing Acts: Decree of April 13, 1945, on the reform of the local tax system.
• Repealing Acts: Decree of April 13, 1945, on military tax.
• Repealing Acts: Decree of the President of the Republic of November 14, 1935, on the tax on premises.
• Acts Declared Repealed: Law of February 26, 1951, on territorial taxes.
• Implementing Regulations: Law of the National Home Council of January 3, 1945, on the procedure for issuing decrees with the force of law.
• Amended Acts: Law of February 26, 1951, on territorial taxes.
• Amended Acts: Law of June 28, 1950, on land tax.
• Amended Acts: Law of March 1, 1949, on the amendment of the decree of March 20, 1946, on municipal taxes.
• Amended Acts: Decree of August 23, 1948, on the amendment of the Decree of March 20, 1946, on Communal Taxes.
• Amended Acts: Decree of April 14, 1948, on the amendment of the Decree of March 20, 1946, on municipal taxes.
• Amended Acts: Decree of October 25, 1948, on the Amendment of the Decree of March 20, 1946, on Municipal Taxes.
• Amended Acts: Decree of April 2, 1947, on amending the Decree of March 20, 1946, on municipal taxes.
• References: Decree of April 2, 1947, on amending the Decree of March 20, 1946, on municipal taxes.
• References: Regulation of the Minister of Finance of March 20, 1947, on the implementation of the decree on income tax.
• References: Regulation of the Ministers of Public Administration and Recovered Territories of January 20, 1947, issued in agreement with the Ministers of Finance and Agriculture and Agrarian Reform concerning the implementation of the Decree of March 20, 1946, on communal finances.
• References: Regulation of the Ministers of Public Administration and of the Recovered Territories of January 20, 1947, issued in agreement with the Ministers of Finance and of Agriculture and Agrarian Reform, and as regards §§ 10-22 also in agreement with the Minister of Supply and Trade, on the execution of the decree of March 20, 1946, on municipal taxes.
• References: Regulation of the Minister of Finance of December 31, 1946, on the implementation of the Decree of December 21, 1945, on turnover tax.
• References: Regulation of the Minister of Finance of December 6, 1946, concerning the implementation of the decree on income tax.
• References: Decree of November 13, 1946, on the national levy for the development of the Recovered Territories.
• References: Decree of March 20, 1946, on municipal finances.
• References: Resolution of the Council of Ministers of April 17, 1950, Instruction No. 5 on finances and local budgets.
• References: Regulation of the Chief Government Plenipotentiary for Land Tax of July 20, 1949, concerning the determination of taxpayer categories and the conditions under which they may pay the equivalent of land tax in produce - in cash.
• References: Order of the Government Plenipotentiary for Land Tax of September 22, 1948, issued in agreement with the Ministry of Finance, on determining the categories of taxpayers and the conditions under which they may pay the equivalent of land tax in agricultural produce - in cash.
• References: Order of the Ministers of Public Administration and Recovered Territories of September 17, 1948, issued in agreement with the Minister of Finance, on establishing model statutes for municipal taxes levied pursuant to the provisions of Article 35 of the decree on municipal taxes.
• References: Order of the Government Plenipotentiary for Land Tax of October 15, 1947, on the procedure for collecting and enforcing land tax in kind (crops).
• References: Order of the Chief Government Plenipotentiary for Land Tax of October 7, 1947, issued in agreement with the Minister of the Treasury, on determining the categories of taxpayers and the conditions under which they may pay the equivalent of land tax in grain - in cash.
• References: Order of the Chief Government Plenipotentiary for Land Tax of August 1, 1947, issued in agreement with the Ministers of the Treasury, Public Administration, and of the Recovered Territories, on the procedure for appointing social collectors for land tax, the scope of their activities, and the method of remuneration.
• References: Regulation of the Minister of Finance of January 27, 1951, on reliefs in local tax.
• References: Regulation of the Council of Ministers of February 19, 1949, on the obligation of certain categories of agricultural holdings to pay land tax in kind.
• References: Regulation of the Ministers of Public Administration and Recovered Territories of October 5, 1948, on the Postponement of the Payment Deadline for the Second Installment of Land Tax for 1948, Payable in Whole or in Part in Agricultural Produce.
• References: Regulation of the Ministers of Public Administration and of Recovered Territories of September 3, 1948, on the obligation of land tax payers to submit declarations on income earned from special agricultural holdings.
• References: Decree of July 28, 1948, on the lease of premises.
• References: Regulation of the Council of Ministers of April 14, 1948, on the obligation for certain categories of agricultural holdings to pay land tax in produce.
• References: Decree of April 14, 1948, on the amendment of the Law of June 3, 1947, on the supervision of the assessment and collection of land tax.
• References: Regulation of the Minister of Agriculture and Agrarian Reform of August 14, 1947, on the conditions for the functioning and organization of mutual institutions (totalizators).
• References: Regulation of the Ministers of Public Administration, Recovered Territories, Supply, and the Treasury of July 15, 1947, on supervision over the assessment and collection of land tax.
• References: Regulation of the Council of Ministers of July 9, 1947, on the obligation for certain agricultural holdings to pay land tax in produce.
• References: Regulation of the Ministers of Public Administration and Recovered Territories of June 20, 1947, issued in agreement with the Ministers of Finance and Agriculture and Agrarian Reform, concerning the implementation of the decree of March 20, 1946, on municipal finances.
• References: Regulation of the Ministers of Public Administration and Recovered Territories of June 20, 1947, issued in agreement with the Ministers of Finance and Agriculture and Agrarian Reform, and concerning §§ 12-24 also in agreement with the Minister of Supply, on the implementation of the decree of March 20, 1946, on municipal taxes.
• References: Regulation of the Ministers of Public Administration and Recovered Territories of April 21, 1947, concerning the postponement of the deadline for payment of advance land tax for the tax year 1947.
• Legal Basis: Regulation of the Ministers of Public Administration and Recovered Territories of June 20, 1947, issued in agreement with the Ministers of Finance and Agriculture and Agrarian Reform, and concerning §§ 12-24 also in agreement with the Minister of Supply, on the implementation of the decree of March 20, 1946, on municipal taxes.
• Legal Basis: Regulation of the Minister of Public Administration of September 15, 1949, on reliefs in local taxes.
• Legal Basis: Regulation of the Minister of Public Administration of April 1, 1949, concerning the classification of the rural commune of Ustroń in the Cieszyn poviat, Silesian Voivodeship, as a rural commune of an urban character.
• Legal Basis: Regulation of the Minister of Public Administration of January 19, 1948, issued in agreement with the Minister of Finance, on the establishment of the rural commune of Zielonka with urban character in the Warsaw poviat, Warsaw Voivodeship.
• Legal Basis: Regulation of the Minister of Finance of January 27, 1951, on reliefs in local tax.
• Legal Basis: Regulation of the Minister of Public Administration of March 31, 1949, concerning the establishment of the rural commune of Zembrzyce of an urban character in the Wadowice poviat, Kraków Voivodeship.
• Legal Basis: Regulation of the Minister of Public Administration of April 7, 1949, on amending the Regulation of the Ministers of Public Administration and Recovered Territories of September 24, 1948, issued in agreement with the Minister of Finance, on the obligation to pay advance payments on real estate tax.