Decree of October 25, 1948, on Income Tax.

Texts

Related acts

Acts referring to this act

• Repealing Acts: 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.
• Repealing Acts: Decree of January 8, 1946, on income tax.
• Repealed Acts: Law of December 16, 1972, on income tax.
• Implementing Regulations: Constitutional Law of February 19, 1947, on the system and scope of action of the highest organs of the Republic of Poland.
• Implementing Regulations: Law of 25 June 1948 on the authorization of the Government to issue decrees with the force of law.
• Amended Acts: Decree of September 21, 1950, on the taxation of socially-owned enterprises.
• Amended Acts: Decree of October 26, 1950, on income tax.
• References: Decree of October 25, 1948, on the Amendment of the Act of January 30, 1948, on the Social Savings Obligation.
• References: Law of March 9, 1949, on the amendment of the law of January 30, 1948, on the obligation of social saving.
• References: Order of the Minister of Finance of June 23, 1951, concerning monthly advance payments on income tax for taxpayers subject to taxation under the provisions of Title III, Chapter II of the Decree on Income Tax.
• References: Regulation of the Minister of Finance of September 15, 1950, concerning advance payments on account of turnover and income tax advances for taxpayers in the non-socialized economy performing transport services on behalf of socialized economy enterprises and state authorities and offices.
• References: Order of the Minister of Finance of October 3, 1950, on establishing the list of state enterprises exempt from income tax in the tax year 1950.
• References: Regulation of the Minister of Finance of February 19, 1949, on the implementation of the decree of October 25, 1948, on income tax.
• References: Order of the Minister of Finance of 17 March 1949 on establishing the list of state enterprises exempt from income tax.
• Legal Basis: Order of the Minister of Finance of 17 March 1949 on establishing the list of state enterprises exempt from income tax.
• Legal Basis: Regulation of the Minister of Finance of September 15, 1950, concerning advance payments on account of turnover and income tax advances for taxpayers in the non-socialized economy performing transport services on behalf of socialized economy enterprises and state authorities and offices.
• Legal Basis: Regulation of the Minister of Finance of January 10, 1950, on the collection of turnover and income taxes from small craftsmen in the form of a lump sum.
• Legal Basis: Order of the Minister of Finance of July 25, 1949, on the collection in lump-sum form of turnover and income taxes from scrap collectors of the Central Scrap Authority.
• Legal Basis: Regulation of the Minister of Finance of June 13, 1949, on the collection of income tax in lump-sum form from sea fishermen.
• Legal Basis: Regulation of the Minister of Finance of February 19, 1949, on advance payments on account of advances on turnover and income tax for taxpayers performing construction works and other works related to construction works.
• Legal Basis: Regulation of the Minister of Finance of February 19, 1949, on the collection of turnover tax and income tax in lump-sum form.
• Legal Basis: Regulation of the Minister of Finance of February 19, 1949, on the implementation of the decree of October 25, 1948, on income tax.
• Legal Basis: Order of the Minister of Finance of December 16, 1952, on the exemption of budget enterprises from income tax.
• Legal Basis: Order of the Minister of Finance of June 23, 1951, concerning monthly advance payments on income tax for taxpayers subject to taxation under the provisions of Title III, Chapter II of the Decree on Income Tax.
• Legal Basis: Order of the Minister of Finance of October 3, 1950, on establishing the list of state enterprises exempt from income tax in the tax year 1950.
• Legal Basis: Regulation of the Minister of Finance of August 2, 1950, concerning the obligation to pay monthly advance payments on income tax in the tax year 1950 by taxpayers subject to tax liability under the provisions of Title III, Chapter II of the decree on income tax, excluding those covered by the financial system principles: state enterprises, state-cooperative enterprises, and state enterprises having the legal form of commercial companies.
• Legal Basis: Regulation of the Minister of the Treasury of July 11, 1949, concerning the obligation to pay advance income tax in the tax year 1949 by the State Spirits Monopoly, Polish Tobacco Monopoly, Polish Salt Monopoly, State Match Monopoly, Polish Lottery Monopoly, insurance companies, and state banks.
• Legal Basis: Zarządzenie Ministra Skarbu z dnia 7 marca 1949 r. w sprawie obowiązku wpłacania zaliczek miesięcznych na podatek dochodowy w roku podatkowym 1949 przez podatników podlegających obowiązkowi podatkowemu według przepisów działu III rozdział II dekretu o podatku dochodowym.
• Repeals Resulting From: Order of the Minister of Finance of June 4, 1946, on the determination of the list of state enterprises exempt from income tax.
• Repeals Resulting From: Decree of January 28, 1947, on amending the Decree of January 8, 1946, on income tax.
• Repeals Resulting From: Order of the Minister of Finance of February 10, 1948, on the determination of the list of state enterprises exempt from income tax.
• Repeals Resulting From: Order of the Minister of Finance of September 12, 1947, on establishing the list of state enterprises exempt from income tax.
• Repeals Resulting From: 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.