Home / Dz.U. 1949 nr 7 poz. 41
Law of February 4, 1949, on the wage tax.
Ustawa z dnia 4 lutego 1949 r. o podatku od wynagrodzeń.
Type
Law (Ustawa)
Status
repealed (uchylony)
Announced
1949-02-04
Entry into force
1949-02-16
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
assistance for familiesfamily and care lawwage tax
Related acts
Repealing Acts (1)
- Law of July 26, 1991 on Personal Income Tax. · 1992-01-01
Repealed Acts (3)
- Announcement of the Minister of Finance of March 12, 1947, concerning the publication of the consolidated text of the Decree of August 18, 1945, on remuneration tax. · 1949-01-01
- Decree of August 18, 1945, on remuneration tax. · 1949-01-01
- Decree of March 25, 1948, on amending the decree of August 18, 1945, on remuneration tax. · 1949-01-01
Acts Declared Repealed (6)
- Regulation of the Minister of the Treasury of June 21, 1947, on the implementation of the decree of August 18, 1945, on remuneration tax. · 1949-01-01
- Decree of June 12, 1946, amending the decree of August 18, 1945, on remuneration tax. · 1949-01-01
- Decree of November 19, 1946, on amending the Decree of August 18, 1945, on remuneration tax. · 1949-01-01
- Regulation of the Minister of Finance of October 26, 1948, issued in agreement with the Minister of Labour and Social Welfare, on the exemption of certain categories of remuneration from remuneration tax. · 1949-01-01
- Order of the Minister of Finance of October 26, 1946, issued in agreement with the Minister of Labour and Social Welfare, on the exemption of certain categories of remuneration from remuneration tax. · 1949-01-01
- MP/1946/0470090 · 1949-01-01
Implementing Regulations (156)
- Regulation of the Minister of Finance of December 8, 1970, amending the regulation on the exemption of certain categories of remuneration from wage tax and on determining the cost limits for obtaining certain remuneration.
- Regulation of the Minister of Finance of December 4, 1970, amending the regulation on determining certain revenues subject to taxation under the wage tax regulations.
- Order of the Minister of Finance of July 11, 1969, amending the order on the exemption of certain categories of remuneration from remuneration tax and establishing norms for costs of obtaining certain remuneration.
- Order of the Minister of Finance of December 20, 1968, on the determination of certain revenues subject to taxation under the regulations on remuneration tax.
- Order of the Minister of Finance of February 5, 1968, on the exemption of certain categories of remuneration from remuneration tax and the determination of cost norms for obtaining certain remuneration.
- Order of the Minister of Finance of November 5, 1968, amending the order on the exemption of certain categories of remuneration from remuneration tax and on establishing norms for costs of obtaining certain remuneration.
- Order of the Minister of Finance of March 4, 1966, amending the order on determining certain incomes subject to taxation under the provisions on remuneration tax and subject to taxation under the provisions on turnover tax.
- Order of the Minister of Finance of February 28, 1966, on determining certain incomes earned by inventors as subject to taxation under the provisions on remuneration tax.
- Ordinance of the Minister of Finance of September 8, 1966 amending the ordinance on the determination of certain incomes subject to taxation under the regulations on remuneration tax and subject to taxation under the regulations on turnover tax.
- Regulation of the Minister of Finance of June 14, 1966, amending the regulation on the total or partial exemption of certain categories of remuneration from remuneration tax.
- Order of the Minister of Finance of May 22, 1964, amending the order on the determination of certain revenues subject to taxation under the wage tax regulations and subject to taxation under turnover tax regulations.
- Ordinance of the Minister of Finance of April 3, 1964, amending the ordinance on defining revenues from artistic and violin-making creativity and activities as creativity and artistic activities subject to taxation under the provisions on remuneration tax and subject to taxation under the provisions on turnover and income tax.
- Order of the Minister of Finance of April 10, 1963, amending the order of March 4, 1953, on the estimation and determination of lump-sum monetary values of benefits in kind for the purposes of remuneration tax.
- Regulation of the Minister of Finance of October 22, 1962, on the determination of cost norms for income from the sale of non-employee inventions and utility models and from license fees for the use of non-employee inventions and utility models.
- Order of the Minister of Finance of May 15, 1961, amending the order of March 26, 1959, on determining income from artistic and violin-making creation and activities as creation and artistic activities subject to taxation under the provisions on remuneration tax and subject to taxation under the provisions on turnover and income tax.
- Order of the Minister of Finance of March 6, 1961, on repealing the binding force of the Order of the Minister of the Treasury of December 12, 1949, on tax reliefs on remuneration for leading workers among hired crew members on sea fishing vessels, and on recognizing hired crew members on deep-sea fishing vessels as seasonal workers.
- Order of the Minister of Finance of June 8, 1960, on determining certain revenues subject to taxation under the wage tax regulations and subject to taxation under the turnover tax regulations.
- Order of the Minister of Finance of January 23, 1959 on exemption from remuneration tax for remuneration due to employees for work outside normal working hours, transferred to the school construction fund.
- Regulation of the Minister of Finance of 23 September 1959 amending the regulation of 6 June 1951 on the total or partial exemption of certain categories of remuneration from remuneration tax.
- Regulation of the Minister of Finance of August 12, 1959, amending the regulation of June 6, 1951, on the total or partial exemption of certain categories of remuneration from remuneration tax.
- Order of the Minister of Finance of March 26, 1959, concerning the determination of income from artistic and luthier creation and activity as creation and artistic activity subject to taxation according to the provisions on remuneration tax and subject to taxation according to the provisions on turnover and income tax.
- Order of the Minister of Finance of November 29, 1958, amending the Order of the Minister of Finance of March 4, 1953, concerning the estimation and determination of lump-sum monetary values of benefits in kind for the purposes of wage tax, and of June 6, 1951, concerning the total or partial exemption of certain categories of remuneration from wage tax.
- Regulation of the Minister of Finance of September 26, 1958, amending the regulation of June 6, 1951, on the total or partial exemption of certain categories of remuneration from remuneration tax.
- Regulation of the Minister of Finance of January 16, 1958, amending the regulation of January 15, 1952, on determining certain revenues subject to tax under the provisions on wage tax.
- Order of the Minister of Finance of May 31, 1957, amending the order of June 6, 1951, on the total or partial exemption of certain categories of remuneration from remuneration tax.
- Regulation of the Minister of Finance of August 7, 1956, amending the regulation of January 15, 1952, on determining certain revenues subject to taxation under the provisions on wage tax.
- Regulation of the Minister of Finance of August 1, 1956, on the partial exemption of doctors' and dentists' remuneration from remuneration tax.
- Order of the Minister of Finance of February 1, 1956, amending the order of June 6, 1951, on the total or partial exemption of certain categories of remuneration from remuneration tax.
- Regulation of the Minister of Finance of October 16, 1956, concerning the determination of income expense norms for persons performing creative or luthier activities.
- Order of the Minister of Finance of November 26, 1954, amending the Order of March 23, 1949, concerning tax reliefs on remuneration for leading workers in the context of work competition.
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Amending Acts (3)
References (2)
- Decree of April 14, 1948, on benefits and aid for soldiers of the Polish Army, soldiers and officers of the public security service, members of the Voluntary Reserve of the Citizens' Militia, and their families.
- Decree of February 3, 1947, on compensation for officials of the public security service, soldiers of the Polish Army, and members of the Voluntary Reserve of the Citizens' Militia who lost their ability to work in the fight against the enemy of Democratic Poland, and for persons left behind by those fallen in this fight.
Acts referring to this act
- Repealing Acts: Decree of March 25, 1948, on amending the decree of August 18, 1945, on remuneration tax.
- Repealing Acts: Announcement of the Minister of Finance of March 12, 1947, concerning the publication of the consolidated text of the Decree of August 18, 1945, on remuneration tax.
- Repealing Acts: Decree of August 18, 1945, on remuneration tax.
- Repealed Acts: Law of July 26, 1991 on Personal Income Tax.
- Amended Acts: Law of December 19, 1963, on the system of advocacy.
- Amended Acts: Law of January 31, 1959 on amending the Law on Remuneration Tax.
- Amended Acts: Decree of September 24, 1956, amending the Law on Wage Tax.
- References: Resolution of the Council of Ministers of October 24, 1949, concerning the granting of a transitional allowance to employees of the Ministry of Foreign Affairs who were recalled from posts abroad to the headquarters without receiving accommodation in Warsaw.
- References: Regulation of the Minister of Finance of January 30, 1958, on extending the deadline for submitting declarations of income and revenue subject to equalization tax for certain groups of taxpayers.
- References: Regulation of the Minister of Finance of June 12, 1959, on determining the amount of tax on remuneration specified in Art. 4 sec. 2 of the law on remuneration tax, transferred abroad in foreign currency.
- References: Resolution No. 254 of the Council of Ministers of July 18, 1958, on changing the principles of rewarding drivers of motor vehicles for liquid fuel economy.
- References: Regulation of the Minister of Finance of April 21, 1961, concerning advance payments on turnover and income taxes.
- References: Regulation of the Minister of Finance of 10 January 1950 on the Valuation of Benefits in Kind and the Determination of Lump-Sum Payments for Such Benefits Issued within the Framework of Collective Labour Agreement Norms to Employees Employed in Agricultural Holdings.
- References: Regulation of the Minister of Finance of March 2, 1963, on the implementation of certain provisions of the decree on tax proceedings.
- References: Regulation of the Minister of Finance of April 29, 1976, on certain land taxes and fees.
- References: Order of the Minister of Finance of January 28, 1959 on extending the deadline for submitting income and revenue declarations subject to equalization tax for certain groups of taxpayers.
- References: Regulation of the Minister of Finance of February 28, 1975, on the taxation of certain income with wage tax.
- References: Regulation of the Minister of Finance of March 8, 1990, amending the regulation on the implementation of certain provisions of the law on wage tax.
- References: Regulation of the Minister of Finance of March 18, 1967, on the types of documents on the basis of which banks will execute monetary orders of socialized economy units for non-socialized economy units, natural persons, and socialized consignment shops.
- References: Resolution No. 239 of the Council of Ministers of June 9, 1959, on rewarding drivers for handing over tires suitable for use in horse-drawn traction or for retreading.
- References: Regulation of the Minister of Finance of 20 February 1968 on increasing the amounts of remuneration exempt from wage tax and reducing the scales in wage tax.
- References: Order of the Minister of Finance of May 24, 1949, issued in agreement with the Minister of Labour and Social Welfare, on the partial or total exemption of certain categories of remuneration from remuneration tax.
- References: Regulation of the Minister of Finance of December 9, 1968, amending the regulation on the implementation of certain provisions of the decree on tax proceedings.
- References: Order of the Minister of Finance of January 18, 1960, on extending the deadline for submitting income and revenue declarations subject to equalization tax for certain groups of taxpayers.
- References: Law of March 19, 1971, amending the law on equalization tax.
- References: Regulation of the Minister of Finance of November 2, 1973, on the taxation of persons residing or having their registered office abroad, deriving income in the territory of the Polish People's Republic.
- References: Regulation of the Minister of Finance of October 9, 1985, on the tax on wages of employees employed in non-socialized workplaces and by natural persons, and on the wages of lawyers - members of lawyer teams.
- References: Regulation of the Minister of Finance of May 27, 1971, concerning equalization tax.
- References: Order of the Minister of the Treasury of February 23, 1950, on estimating the monetary value of benefits in kind, determining lump sums for the monetary value of certain benefits in kind for the purposes of the remuneration tax for the calendar year 1950, and exempting certain benefits in kind from the remuneration tax.
- References: Order of the Minister of Finance of January 26, 1961, on extending the deadline for submitting income and revenue declarations subject to equalization tax for certain groups of taxpayers.
- References: Order of the Minister of Finance of January 27, 1962 on extending the deadline for submitting declarations of income and revenue subject to equalization tax for certain groups of taxpayers.
- 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 February 5, 1968, on the exemption of certain categories of remuneration from remuneration tax and the determination of cost norms for obtaining certain remuneration.
- References: Resolution of the Council of Ministers of October 28, 1950, on the change of the monetary system.
- References: Order of the Minister of Finance of February 21, 1968, on determining income from artistic and luthiery creation and activities as artistic creation and activities subject to taxation under regulations on remuneration tax and subject to taxation under regulations on turnover and income tax.
- References: Budget Law for 1990 of February 23, 1990.
- References: Order of the Minister of Finance of December 20, 1968, on the determination of certain revenues subject to taxation under the regulations on remuneration tax.
- References: Regulation of the Minister of Finance of March 26, 1949, issued in agreement with the Minister of Labour and Social Welfare, on the exemption of certain categories of remuneration from remuneration tax.
- References: Order of the Minister of Finance of June 6, 1951, on the total or partial exemption of certain categories of remuneration from remuneration tax.
- References: Regulation of the Minister of Finance of March 6, 1982 on certain land taxes and fees.
- References: Resolution of the Council of Ministers of September 9, 1949, concerning the granting of a transitional allowance to employees employed in the Central Vocational Training Office and certain Ministries who transferred to work in these departments without receiving housing in Warsaw.
- References: Law of February 4, 1949, amending the Law of January 30, 1948, on the obligation of social savings.
- References: Order of the Minister of Finance of June 6, 1951, on determining the types of income for services rendered as subject to taxation under the provisions on remuneration tax.
- References: Regulation of the Minister of Finance of March 17, 1949, on the implementation of the law of February 4, 1949, on wage tax.
- References: Regulation of the Minister of Finance of October 30, 1952, on establishing the form of the registration card and the form of the list of persons residing in real estate.
- References: Decree of October 26, 1950, on turnover tax.
- References: Decree of October 26, 1950, on income tax.
- References: Regulation of the Minister of Finance of May 14, 1988, on the implementation of certain provisions of the law on wage tax.
- References: Regulation of the Council of Ministers of October 28, 1950, on determining the conversion rate for certain liabilities.
- References: Regulation of the Minister of Finance of October 7, 1952, amending the regulation of January 11, 1951, concerning the implementation of certain provisions of the decree on tax proceedings.