Home / Dz.U. 1946 nr 3 poz. 23
Decree of December 21, 1945, on turnover tax.
Dekret z dnia 21 grudnia 1945 r. o podatku obrotowym.
Type
Decree (Dekret)
Status
repealed (uchylony)
Announced
1945-12-21
Entry into force
1946-02-05
Texts
Related acts
Repealing Acts (1)
- Decree of October 25, 1948, on Turnover Tax. · 1949-01-01
Repealed Acts (6)
- Decree of April 11, 1945, amending the law on registration fees for enterprises and activities. · 1946-01-01
- Decree of the Polish Committee of National Liberation of December 22, 1944, on the amendment of the law on registration fees for enterprises and trades. · 1946-01-01
- Decree of the Polish Committee of National Liberation of November 20, 1944, on the amendment of the Act on turnover tax. · 1946-01-01
- Decree of the Polish Committee of National Liberation of November 4, 1944, on the war surcharge to turnover tax. · 1946-01-01
- Law of April 25, 1938, on registration fees for enterprises and occupations. · 1946-01-01
- Law of May 4, 1938, on turnover tax. · 1946-01-01
Acts Declared Repealed (1)
Implementing Regulations (24)
- Order of the Minister of Finance of February 10, 1948, on the determination of the list of state enterprises whose services are exempt from turnover tax.
- Order of the Minister of the Treasury of September 12, 1947, on establishing the list of state enterprises whose services are exempt from turnover tax.
- Ordinance of the Minister of the Treasury of January 20, 1947, issued in agreement with the Ministers of Agriculture and Agrarian Reform, Industry, and Supply and Trade, concerning the determination of the list of agricultural products and raw materials and semi-finished products necessary for agriculture or domestic industry.
- Order of the Minister of Finance of June 4, 1946, on the determination of the list of state enterprises whose services are exempt from turnover tax.
- Regulation of the Minister of Finance of October 15, 1948, issued in agreement with the Minister of Industry and Trade, on the Collection of Consolidated Turnover Tax from the Sale of Industrial Products Covered by the Central Board of State Preserving Industry of the Ministry of Industry and Trade.
- Regulation of the Minister of the Treasury of August 3, 1948, issued in agreement with the Minister of Industry and Trade on the collection of a consolidated turnover tax on the sale of industrial articles covered by the Central Board of the State Food Industry of the Ministry of Industry and Trade.
- Regulation of the Minister of Finance of May 13, 1948, issued in agreement with the Minister of Industry and Trade on the collection of consolidated turnover tax from the sale of industrial products covered by the Central Board of the Metal Industry of the Ministry of Industry and Trade.
- Regulation of the Minister of Finance of December 31, 1946, on the implementation of the Decree of December 21, 1945, on turnover tax.
- Regulation of the Minister of Finance of January 20, 1947, issued in agreement with the Minister of Industry, on the collection of a consolidated turnover tax on the sale of petroleum products (liquid fuels).
- Regulation of the Minister of Finance of October 31, 1947, issued in agreement with the Minister of Industry and Trade, on the collection of integrated turnover tax from the sale of paper industry products.
- 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.
- Regulation of the Minister of the Treasury of September 1, 1947, issued in agreement with the Minister of Industry and Trade, on the collection of consolidated turnover tax from the sale of industrial products covered by the Central Board of the Leather Industry of the Ministry of Industry and Trade.
- Regulation of the Minister of the Treasury of September 1, 1947, issued in agreement with the Minister of Industry and Trade, on the collection of consolidated turnover tax from the sale of industrial products covered by the Central Board of the Chemical Industry of the Ministry of Industry and Trade.
- Regulation of the Minister of the Treasury of September 1, 1947, issued in agreement with the Minister of Industry and Trade, on the collection of integrated turnover tax from the sale of industrial products covered by the Central Board of the Wood Industry of the Ministry of Industry and Trade.
- Regulation of the Minister of the Treasury of July 21, 1947, issued in agreement with the Minister of Industry and Trade, on the collection of integrated turnover tax from the sale of industrial products covered by the Central Board of the Textile Industry of the Ministry of Industry and Trade.
- Regulation of the Minister of the Treasury of July 11, 1947, issued in agreement with the Minister of Industry and Trade, on the collection of integrated turnover tax from the sale of coal industry products.
- Regulation of the Minister of the Treasury of July 11, 1947, issued in agreement with the Minister of Industry and Trade, on the collection of integrated turnover tax from the sale of industrial products covered by the Central Board of the Metallurgical Industry of the Ministry of Industry and Trade.
- Regulation of the Minister of Finance of June 21, 1947, issued in agreement with the Minister of Industry and Trade, on the collection of integrated turnover tax from the sale of industrial products covered by the Central Board of Construction Materials Industry of the Ministry of Industry and Trade.
- Regulation of the Minister of Finance of April 15, 1947, issued in agreement with the Minister of Industry and Trade, on the collection of a consolidated turnover tax from the sale of electrical products.
- Regulation of the Minister of Finance of February 10, 1947, on the collection of turnover tax in the form of a lump sum.
- Regulation of the Minister of Finance of February 10, 1947, issued in agreement with the Minister of Industry on the collection of a consolidated turnover tax on the sale of sugar, molasses, dried beet pulp, and beet pulp.
- Regulation of the Minister of Finance of January 20, 1946, on the obligation to pay advance payments on turnover tax.
- Regulation of the Minister of Finance of January 20, 1946, on the collection of turnover tax in lump-sum form.
- Regulation of the Minister of Finance of October 23, 1946, issued in agreement with the Minister of Industry, on the collection of a consolidated turnover tax from the sale of motor gasoline.
Amending Acts (2)
- Order of the Minister of the Treasury of February 22, 1946, on extending the powers of tax offices (audit offices) to decide appeals, on postponing the deadline for submitting declarations for turnover and income tax assessment, and the deadline for acquiring registration cards. · 1946-03-01
- Law of February 25, 1948, on amending the decree of December 21, 1945, on turnover tax. · 1948-01-01
Amended Acts (1)
- Law of July 1, 1926, on stamp duties. · 1946-01-01
Acts referring to this act
- Repealing Acts: Decree of the Polish Committee of National Liberation of December 22, 1944, on the amendment of the law on registration fees for enterprises and trades.
- Repealing Acts: Decree of the Polish Committee of National Liberation of November 20, 1944, on the amendment of the Act on turnover tax.
- Repealing Acts: Law of May 4, 1938, on turnover tax.
- Repealing Acts: Decree of April 11, 1945, amending the law on registration fees for enterprises and activities.
- Repealing Acts: Law of April 25, 1938, on registration fees for enterprises and occupations.
- Repealing Acts: Decree of the Polish Committee of National Liberation of November 4, 1944, on the war surcharge to turnover tax.
- Repealed Acts: Decree of October 25, 1948, on Turnover 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: Law of July 1, 1926, on stamp duties.
- Amended Acts: Law of February 25, 1948, on amending the decree of December 21, 1945, on turnover tax.
- Amended Acts: Order of the Minister of the Treasury of February 22, 1946, on extending the powers of tax offices (audit offices) to decide appeals, on postponing the deadline for submitting declarations for turnover and income tax assessment, and the deadline for acquiring registration cards.
- References: Regulation of the Minister of the Treasury of September 1, 1947, issued in agreement with the Minister of Industry and Trade, on the collection of consolidated turnover tax from the sale of industrial products covered by the Central Board of the Leather Industry of the Ministry of Industry and Trade.
- References: Regulation of the Minister of the Treasury of September 1, 1947, issued in agreement with the Minister of Industry and Trade, on the collection of consolidated turnover tax from the sale of industrial products covered by the Central Board of the Chemical Industry of the Ministry of Industry and Trade.
- References: Regulation of the Minister of the Treasury of September 1, 1947, issued in agreement with the Minister of Industry and Trade, on the collection of integrated turnover tax from the sale of industrial products covered by the Central Board of the Wood Industry of the Ministry of Industry and Trade.
- References: Regulation of the Ministers of Industry and Trade and Finance of August 22, 1947, on the amount and deadline for paying fees for permits to conduct commercial enterprises and professionally perform commercial activities.
- References: Regulation of the Minister of Industry and Trade of August 22, 1947, on the obligation to obtain a permit to conduct commercial enterprises and professionally perform commercial activities.
- References: Regulation of the Minister of the Treasury of July 21, 1947, issued in agreement with the Minister of Industry and Trade, on the collection of integrated turnover tax from the sale of industrial products covered by the Central Board of the Textile Industry of the Ministry of Industry and Trade.
- References: Regulation of the Minister of the Treasury of July 11, 1947, issued in agreement with the Minister of Industry and Trade, on the collection of integrated turnover tax from the sale of coal industry products.
- 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 October 15, 1948, issued in agreement with the Minister of Industry and Trade, on the Collection of Consolidated Turnover Tax from the Sale of Industrial Products Covered by the Central Board of State Preserving Industry of the Ministry of Industry and Trade.
- References: Decree of September 29, 1948, on a one-time payment to the fund A of the Social Savings Fund.
- References: Regulation of the Minister of the Treasury of August 3, 1948, issued in agreement with the Minister of Industry and Trade on the collection of a consolidated turnover tax on the sale of industrial articles covered by the Central Board of the State Food Industry of the Ministry of Industry and Trade.
- References: Regulation of the Minister of Finance of May 13, 1948, issued in agreement with the Minister of Industry and Trade on the collection of consolidated turnover tax from the sale of industrial products covered by the Central Board of the Metal Industry of the Ministry of Industry and Trade.
- References: Regulation of the Minister of Industry and Trade of March 11, 1948, on the obligation to obtain a permit for the professional performance of trade activities.
- References: Regulation of the Minister of the Treasury of November 24, 1947, on amending the Regulation of the Minister of the Treasury of October 31, 1946, on commercial, simplified, and tax ledgers, issued as to § 1 item 1 in agreement with the Minister of Industry and Trade.
- References: Regulation of the Minister of Finance of October 31, 1947, issued in agreement with the Minister of Industry and Trade, on the collection of integrated turnover tax from the sale of paper industry products.
- References: Regulation of the Ministers of Industry and Trade and Finance of November 15, 1947, on the amount of fees related to the notification of industrial operations and the performance of certain gainful activities.
- References: Regulation of the Minister of Industry and Trade of November 15, 1947, issued in agreement with the Ministers of Public Administration, Recovered Territories, Justice, Health, Reconstruction, and Agriculture and Agrarian Reform, on notifications of industrial operations and the performance of certain gainful activities.
- References: Decree of October 28, 1947, on the obligation to notify about conducting industry and performing certain gainful occupations.
- References: Regulation of the Minister of the Treasury of July 11, 1947, issued in agreement with the Minister of Industry and Trade, on the collection of integrated turnover tax from the sale of industrial products covered by the Central Board of the Metallurgical Industry of the Ministry of Industry and Trade.
- References: Regulation of the Minister of Finance of June 21, 1947, issued in agreement with the Minister of Industry and Trade, on the collection of integrated turnover tax from the sale of industrial products covered by the Central Board of Construction Materials Industry of the Ministry of Industry and Trade.
- References: Regulation of the Minister of Finance of April 15, 1947, issued in agreement with the Minister of Industry and Trade, on the collection of a consolidated turnover tax from the sale of electrical products.
- References: Regulation of the Minister of Finance of February 10, 1947, issued in agreement with the Minister of Industry on the collection of a consolidated turnover tax on the sale of sugar, molasses, dried beet pulp, and beet pulp.
- References: Decree of February 3, 1947, on the obligation to participate in non-cash transactions.
- References: Regulation of the Minister of Finance of March 8, 1949, on the implementation of the decree of October 25, 1948, on turnover tax.
- References: Regulation of the Minister of Finance of January 20, 1947, issued in agreement with the Minister of Industry, on the collection of a consolidated turnover tax on the sale of petroleum products (liquid fuels).
- 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 October 23, 1946, issued in agreement with the Minister of Industry, on the collection of a consolidated turnover tax from the sale of motor gasoline.
- References: Decree of March 20, 1946, on municipal finances.
- References: Order of the Minister of the Treasury of June 2, 1948, on introducing for certain groups of taxpayers the obligation to prove cash income with copies of receipts from official cash registers.
- Legal Basis: Regulation of the Minister of the Treasury of August 3, 1948, issued in agreement with the Minister of Industry and Trade on the collection of a consolidated turnover tax on the sale of industrial articles covered by the Central Board of the State Food Industry of the Ministry of Industry and Trade.
- Legal Basis: Regulation of the Minister of Finance of December 31, 1946, on the implementation of the Decree of December 21, 1945, on turnover tax.
- Legal Basis: Order of the Minister of Finance of February 10, 1948, on the determination of the list of state enterprises whose services are exempt from turnover tax.
- Legal Basis: Regulation of the Minister of Finance of January 20, 1947, issued in agreement with the Minister of Industry, on the collection of a consolidated turnover tax on the sale of petroleum products (liquid fuels).
- Legal Basis: Order of the Minister of the Treasury of September 12, 1947, on establishing the list of state enterprises whose services are exempt from turnover tax.
- Legal Basis: Ordinance of the Minister of the Treasury of January 20, 1947, issued in agreement with the Ministers of Agriculture and Agrarian Reform, Industry, and Supply and Trade, concerning the determination of the list of agricultural products and raw materials and semi-finished products necessary for agriculture or domestic industry.
- Legal Basis: Regulation of the Minister of Finance of October 23, 1946, issued in agreement with the Minister of Industry, on the collection of a consolidated turnover tax from the sale of motor gasoline.
- Legal Basis: Order of the Minister of Finance of June 4, 1946, on the determination of the list of state enterprises whose services are exempt from turnover tax.
- Legal Basis: Regulation of the Minister of Finance of January 20, 1946, on the obligation to pay advance payments on turnover tax.
- Legal Basis: Regulation of the Minister of Finance of January 20, 1946, on the collection of turnover tax in lump-sum form.