Decree of May 16, 1946, on tax liabilities.

Texts

Related acts

Acts referring to this act

• Repealed Acts: Decree of October 26, 1950, on tax liabilities.
• 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: Law of 18 March 1935 on the collection of interest on arrears in state taxes and other public dues.
• Amending Acts: Law of March 15, 1934 - Tax Ordinance.
• Amended Acts: Decree of October 25, 1948, on Turnover Tax.
• Amended Acts: Decree of July 28, 1948, on amending the Decree of May 16, 1946, on tax obligations.
• Amended Acts: Decree of February 3, 1947, on stamp duty.
• References: Regulation of the Minister of Finance of June 27, 1949, on the execution of Articles 23, 26, and 35 of the decree on tax liabilities.
• References: Decree of February 3, 1947, Excise Law.
• References: Decree of February 3, 1947, on the tax on the acquisition of property rights.
• References: Decree of November 13, 1946, on the national levy for the development of the Recovered Territories.
• References: Regulation of the Minister of Finance of September 5, 1946, on the implementation of Articles 23, 26, and 35 of the Decree of May 16, 1946, on tax liabilities.
• 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: Decree of May 16, 1946, on tax proceedings.
• References: Regulation of the Minister of Shipping of December 23, 1949, amending the regulation of the Minister of Industry and Trade of April 23, 1936, on the implementation of the act of March 15, 1934, on maritime port fees.
• References: Regulation of the Minister of Finance of December 6, 1949, on the obligation to keep special types of books by taxpayers operating catering establishments.
• References: Regulation of the Minister of Finance of April 20, 1948, issued in agreement with the Ministers of Agriculture and Agrarian Reform, Public Administration, and Recovered Territories on compulsory fire insurance of buildings.
• References: Law of January 30, 1948, on the social savings obligation.
• References: Resolution of the Government Presidium of 13 September 1950 on strengthening financial discipline in the area of wage tax and contributions to the Social Savings Fund "C", and on the write-off of arrears in wage tax for public administration, socialized economy, and social institutions payers.
• References: Order of the Minister of Finance of July 14, 1948, issued in agreement with the Ministers of Public Administration and of the Recovered Territories, on the procedure for creditors in the scope of administrative enforcement of monetary claims.
• References: Resolution of the Council of Ministers of 8 March 1949 on increasing sea fishing catches and aid for sea fishermen.
• 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.
• Legal Basis: Regulation of the Minister of Finance of June 27, 1949, on the execution of Articles 23, 26, and 35 of the decree on tax liabilities.
• Legal Basis: Regulation of the Minister of Finance of December 27, 1948, on the entry into force of Article 8 of the Decree of October 25, 1948, on turnover tax, and on special tax supervision and separate tax proceedings concerning certain goods.
• Legal Basis: Regulation of the Ministers of Public Administration and the Recovered Territories of May 10, 1947, issued in agreement with the Minister of Finance, on the competence of executive bodies of local government associations in the scope of deferring and instalment payments of tax liabilities.
• Legal Basis: Regulation of the Minister of Finance of September 5, 1946, on the implementation of Articles 23, 26, and 35 of the Decree of May 16, 1946, on tax liabilities.
• Legal Basis: Regulation of the Minister of the Treasury of February 4, 1950, amending the regulation on the execution of Articles 23, 26, and 35 of the decree on tax obligations.
• Legal Basis: Regulation of the Minister of Public Administration of February 6, 1950, on the write-off of receivables from tax obligations due to territorial self-government unions.
• Legal Basis: Instruction of the Minister of Finance of September 3, 1949, concerning the deduction from a taxpayer's tax liabilities of his mutual, direct, and due claim against the State Treasury.
• Legal Basis: Regulation of the Minister of Public Administration of February 24, 1949, issued in agreement with the Ministers of Finance and Agriculture and Agrarian Reform, on land tax reliefs to ensure the development of animal husbandry in agriculture.