Decree of January 8, 1946, on income tax.

Texts

Related acts

Acts referring to this act

• Repealing Acts: Decree of January 14, 1945, on the collection of a 50% war surcharge to the state income tax.
• Repealed Acts: Decree of October 25, 1948, on Income Tax.
• Implementing Regulations: Law of the National Home Council of January 3, 1945, on the procedure for issuing decrees with the force of law.
• Amending Acts: Announcement of the Minister of Finance of August 9, 1934, concerning the publication of the consolidated text of the law on state income tax.
• Amended Acts: Decree of February 3, 1947, on stamp duty.
• Amended Acts: Decree of January 28, 1947, on amending the Decree of January 8, 1946, on income tax.
• References: Law of July 3, 1947, on the promotion of construction.
• References: Law of June 2, 1947, on investment reliefs.
• References: Regulation of the Minister of Finance of March 20, 1947, on the implementation of the decree on income tax.
• References: Decree of January 28, 1947, on amending the Decree of January 8, 1946, on income tax.
• References: Regulation of the Minister of Finance of December 6, 1946, concerning the implementation of the decree on income tax.
• References: Regulation of the Minister of Finance of October 31, 1946, on commercial, simplified, and tax books, issued regarding §§ 2-11 in agreement with the Ministers of Industry and Supply and Trade.
• References: Regulation of the Minister of Finance of March 12, 1948, on the implementation of the Act of January 30, 1948, on the social savings obligation, issued with respect to §§ 6, 8 sec. 1 and 4, 9, 11, 12, 13, 14, 16 sec. 1 and 3, 30 and 35 in agreement with the Ministers of Public Administration and Recovered Territories, with respect to § 14 also in agreement with the Minister of Supply, and with respect to § 39 sec. 2 in agreement with the Minister of Agriculture and Agrarian Reform.
• References: Law of January 30, 1948, on the social savings obligation.
• References: Regulation of the Minister of the Treasury of December 1, 1947, on advance payments on account of income tax advances from the proceeds of the sale of real estate and construction works.
• References: Decree of October 28, 1947, on the amendment of the law of June 2, 1947, on permits for conducting commercial enterprises and the professional performance of commercial activities.
• References: Decree of October 28, 1947, on the obligation to notify about conducting industry and performing certain gainful occupations.
• References: Decree of December 6, 1946, on the transfer of non-agricultural property by the State in the Recovered Territories and the former Free City of Gdańsk.
• References: Decree of November 13, 1946, on the national levy for the development of the Recovered Territories.
• References: Law of September 20, 1946, on investment planning and the plan for financing investments for the period from April 1 to December 31, 1946.
• References: Decree of June 4, 1946, on profit sharing and loss coverage in state enterprises.
• References: Decree of June 25, 1946, on the state investment plan.
• References: Decree of March 20, 1946, on municipal taxes.
• References: Regulation of the Minister of Finance of January 20, 1946, on the obligation to pay advance payments on income tax.
• References: Order of the Minister of Finance of April 24, 1947, on determining the amount of loans granted by credit cooperatives and municipal savings banks benefiting from reliefs in turnover tax and income tax.
• Legal Basis: Order of the Minister of Finance of April 24, 1947, on determining the amount of loans granted by credit cooperatives and municipal savings banks benefiting from reliefs in turnover tax and income tax.
• Legal Basis: Regulation of the Minister of Finance of January 20, 1946, on the obligation to pay advance payments on income tax.
• Legal Basis: Regulation of the Minister of Finance of March 20, 1947, on the implementation of the decree on income tax.
• Legal Basis: Regulation of the Minister of the Treasury of September 6, 1947, on the calculation and collection of advance payments on turnover and income tax from taxpayers slaughtering animals or trading in meat.
• Legal Basis: Order of the Minister of Finance of September 12, 1947, on establishing the list of state enterprises exempt from income tax.
• Legal Basis: Order of the Minister of Finance of June 4, 1946, on the determination of the list of state enterprises exempt from income tax.
• Legal Basis: Order of the Minister of Finance of November 25, 1946, issued in agreement with the Minister of Public Administration, on determining enterprises of local government associations exempt from income tax.
• Legal Basis: Regulation of the Minister of Finance of December 6, 1946, concerning the implementation of the decree on income tax.
• Legal Basis: Regulation of the Minister of the Treasury of December 1, 1947, on advance payments on account of income tax advances from the proceeds of the sale of real estate and construction works.
• Legal Basis: Order of the Minister of Finance of February 10, 1948, on the determination of the list of state enterprises exempt from income tax.
• Legal Basis: Order of the Minister of Finance of November 12, 1947, on supplementing the list of state enterprises exempt from income tax in the tax year 1946.
• Consolidated Text for an Act: Announcement of the Minister of Finance of February 22, 1947, concerning the publication of the consolidated text of the Decree of January 8, 1946, on income tax.
• Repeals Resulting From: Decree of the Polish Committee of National Liberation of December 22, 1944, on the amendment of the law on state income tax.
• Repeals Resulting From: Decree of the Polish Committee of National Liberation of October 23, 1944, on the amendment of the Act on state income tax.