Home / Dz.U. 1950 nr 44 poz. 399
Decree of September 21, 1950, on the taxation of socially-owned enterprises.
Dekret z dnia 21 września 1950 r. o opodatkowaniu przedsiębiorstw gospodarki uspołecznionej.
Type
Decree (Dekret)
Status
repealed (uchylony)
Announced
1950-09-21
Entry into force
1950-10-04
Texts
Related acts
Repealing Acts (1)
Acts Declared Repealed (2)
- Regulation of the Minister of Finance of May 6, 1950, on supplementing the list of agricultural products and raw materials and semi-finished products necessary for agriculture or domestic industry. · 1951-01-01
- Regulation of the Minister of Finance of March 28, 1949, issued in agreement with the Ministers of Agriculture and Agrarian Reform, Industry and Trade, and Internal Trade, on establishing a list of agricultural products and raw materials and semi-finished products necessary for agriculture or domestic industry. · 1951-01-01
Implementing Regulations (78)
- Resolution No. 47 of the Council of Ministers of March 5, 1982, amending the resolution on the payroll fund tax.
- Resolution No. 4 of the Council of Ministers of January 14, 1982, amending the resolution on the principles of turnover and income taxation of economic activities of social and professional organizations.
- Resolution No. 127 of the Council of Ministers of July 6, 1981, amending the resolution on payroll fund tax.
- Resolution No. 114 of the Council of Ministers of June 17, 1981, on the economic and financial system of state agricultural enterprises, state farms, and certain associations of the Ministry of Agriculture.
- Resolution No. 112 of the Council of Ministers of June 8, 1981, on the development of small-scale production.
- Resolution No. 94 of the Council of Ministers of September 30, 1980, amending the resolution on retail prices of fashion articles and market novelties.
- Resolution No. 35 of the Council of Ministers of March 24, 1978, on the economic and financial system of state enterprises and economic organizations for trade in means of production covered by the central plan.
- Resolution No. 55 of the Council of Ministers of April 1, 1977, on retail prices of fashion articles and market novelties.
- Resolution No. 2 of the Council of Ministers of January 7, 1977, on the payroll fund tax.
- Resolution No. 14 of the Council of Ministers of January 28, 1977, on the financial registration of socialized economy units.
- Resolution No. 4 of the Council of Ministers of January 7, 1977, on the principles of taxation of economic activities of social and professional organizations by turnover and income tax.
- Resolution No. 46 of the Council of Ministers of March 5, 1976, on the financial management of industrial and construction-assembly state economic organizations covered by the central plan.
- Resolution No. 122 of the Council of Ministers of June 11, 1976, amending the resolution on the financial management of industrial and construction-assembly state economic organizations covered by the central plan
- Resolution No. 35 of the Council of Ministers of February 14, 1975 on the taxation of turnover and income from the economic activity of agricultural circles and other units associated in the Central Union of Agricultural Circles.
- Resolution No. 117 of the Council of Ministers of June 27, 1975 on granting the statute to the Bank of Food Economy and the principles of taxation of this Bank and the associated cooperative banks.
- Regulation of the Minister of Finance of July 2, 1975 on the taxation of turnover and income from non-agricultural activities conducted by cooperatives associated in the Central Union of Agricultural Production Cooperatives.
- Resolution No. 291 of the Council of Ministers of December 13, 1974 amending the resolution on the payroll tax.
- Resolution No. 118 of the Council of Ministers of May 10, 1974, on the financial management and the principles of shaping and managing the wage fund in state enterprises and economic organizations for means of production trade covered by the central plan.
- Regulation of the Minister of Finance of March 28, 1973 on the procedure for settling budget differences.
- Resolution No. 17 of the Council of Ministers of January 24, 1973, on the taxation of income tax for certain socialized economic units.
- Resolution No. 130 of the Council of Ministers of June 1, 1973, on retail prices of newly introduced goods, fashion items, or particularly attractive items for other reasons.
- Resolution No. 275 of the Council of Ministers of October 27, 1972, amending the resolution on cooperative income tax.
- Resolution No. 264 of the Council of Ministers of October 6, 1972, on the payroll tax.
- Resolution No. 247 of the Council of Ministers of September 15, 1972, on guidelines for setting retail prices of market articles originating from supplementary production of state industrial enterprises.
- Resolution No. 182 of the Council of Ministers of November 9, 1970, on income tax from cooperatives.
- Resolution No. 229 of the Council of Ministers of December 31, 1969, amending the resolution on income tax for cooperatives.
- Order of the Minister of Finance of February 24, 1969 on the collection of turnover and income taxes in lump-sum form from certain cooperative service establishments.
- Resolution No. 156 of the Council of Ministers of August 11, 1969, on the financial registration of units of the socialized economy.
- Resolution No. 149 of the Council of Ministers of August 11, 1969, amending the resolution on cooperative income tax.
- Resolution No. 27 of the Council of Ministers of January 20, 1969, on the taxation of turnover and income from economic activities of agricultural circles and other units associated in the Central Union of Agricultural Circles.
- … +48
Amended Acts (3)
- Decree of October 25, 1948, on Income Tax. · 1951-01-01
- Decree of October 25, 1948, on Turnover Tax. · 1951-01-01
- Decree of October 25, 1948, on Banking Reform. · 1951-01-01
Acts referring to this act
- Repealed Acts: Law of February 26, 1982, on the taxation of socialized economy entities.
- Implementing Regulations: Law of July 21, 1950, on the authorization of the Government to issue decrees with the force of law.
- Implementing Regulations: Constitutional Law of February 19, 1947, on the system and scope of action of the highest organs of the Republic of Poland.
- Amending Acts: Decree of October 25, 1948, on Turnover Tax.
- Amending Acts: Decree of October 25, 1948, on Income Tax.
- Amending Acts: Decree of October 25, 1948, on Banking Reform.
- References: Resolution No. 62 of the Council of Ministers of February 3, 1951, on turnover tax for units of the socialized economy.
- References: Regulation of the Minister of Finance of April 19, 1961, on the taxation of excessive losses of spirits.
- References: Resolution No. 54 of the Council of Ministers of March 14, 1969 on simplifying the procedure for the operation of central and supreme administrative bodies.
- References: Resolution No. 135 of the Council of Ministers of August 1, 1969, on the transfer of certain powers of the Planning Commission at the Council of Ministers.
- References: Resolution No. 39 of the Council of Ministers of March 20, 1970, on changes in the scope of activities of presidia of national councils and their departments.
- References: Resolution No. 80 of the Council of Ministers of February 3, 1951, on tax on non-commodity transactions of units of the socialized economy.
- References: Order of the Minister of Finance of 22 December 1950 on the principles of financial organization and the financial system for 1951 for investment execution enterprises settling with the central budget.
- References: Order of the Minister of Finance of 13 January 1951 on the principles of financial organization and the financial system for 1951 for construction directorates and investment execution branches.
- References: Order of the Minister of Finance of February 15, 1951, on the financial organization and financial system of district construction enterprises for the year 1951.
- References: Order of the Minister of Finance of March 31, 1951, concerning tax registration in the socialized economy.
- References: Resolution No. 34 of the Council of Ministers of April 15, 1980, on amending certain provisions concerning the tasks of central state administration bodies.
- References: Regulation of the Minister of Finance of October 30, 1950, on the principles of financial organization and the financial system of state agricultural farms for 1951.
- References: Order of the Minister of Finance of March 28, 1951, on the financial organization and financial system of organizational units subordinate to the Ministers of Mining, Heavy Industry, Chemical Industry, Light Industry, and Agricultural and Food Industry.
- References: Resolution No. 342 of the Council of Ministers of May 5, 1951, on the exemption of economic activities of political, social, and professional organizations from turnover and income tax.
- References: Order of the Minister of Finance of July 6, 1951, concerning the financial organization and financial system of certain municipal enterprises.
- References: Order of the Minister of Finance of December 27, 1951, on the financial organization and financial system for 1952 of certain enterprises subordinate to the Minister of State Agricultural Farms.
- References: Resolution No. 44 of the Council of Ministers of January 24, 1951, on approving the guidelines for the financial management of cooperative organizational units.
- References: Resolution No. 927 of the Council of Ministers of November 3, 1952, on turnover tax from socialized economy units.
- References: Order of the Minister of Finance of January 15, 1951, on the amount and principles of calculating default interest on arrears owed by taxpayers (payers) of the socialized economy and on defining cases justifying the waiver of collection of such interest.
- References: Resolution No. 928 of the Council of Ministers of November 3, 1952, on tax on non-commodity transactions of socialized economy units.
- References: Regulation of the Ministers of Communal Economy and Finance of February 10, 1953, concerning the approval of temporary detailed principles of organization and financial management of housing cooperatives associated in the Central Cooperative Union.
- References: Resolution No. 7 of the Council of Ministers of January 5, 1959, on tax registration in the socialized economy.
- Legal Basis: Resolution No. 35 of the Council of Ministers of February 14, 1975 on the taxation of turnover and income from the economic activity of agricultural circles and other units associated in the Central Union of Agricultural Circles.
- Legal Basis: Resolution No. 47 of the Council of Ministers of March 5, 1982, amending the resolution on the payroll fund tax.
- Legal Basis: Resolution No. 4 of the Council of Ministers of January 14, 1982, amending the resolution on the principles of turnover and income taxation of economic activities of social and professional organizations.
- Legal Basis: Resolution No. 127 of the Council of Ministers of July 6, 1981, amending the resolution on payroll fund tax.
- Legal Basis: Resolution No. 114 of the Council of Ministers of June 17, 1981, on the economic and financial system of state agricultural enterprises, state farms, and certain associations of the Ministry of Agriculture.
- Legal Basis: Resolution No. 112 of the Council of Ministers of June 8, 1981, on the development of small-scale production.
- Legal Basis: Resolution No. 94 of the Council of Ministers of September 30, 1980, amending the resolution on retail prices of fashion articles and market novelties.
- Legal Basis: Resolution No. 35 of the Council of Ministers of March 24, 1978, on the economic and financial system of state enterprises and economic organizations for trade in means of production covered by the central plan.
- Legal Basis: Resolution No. 55 of the Council of Ministers of April 1, 1977, on retail prices of fashion articles and market novelties.
- Legal Basis: Resolution No. 14 of the Council of Ministers of January 28, 1977, on the financial registration of socialized economy units.
- Legal Basis: Resolution No. 4 of the Council of Ministers of January 7, 1977, on the principles of taxation of economic activities of social and professional organizations by turnover and income tax.
- Legal Basis: Resolution No. 2 of the Council of Ministers of January 7, 1977, on the payroll fund tax.
- Legal Basis: Resolution No. 122 of the Council of Ministers of June 11, 1976, amending the resolution on the financial management of industrial and construction-assembly state economic organizations covered by the central plan
- Legal Basis: Resolution No. 46 of the Council of Ministers of March 5, 1976, on the financial management of industrial and construction-assembly state economic organizations covered by the central plan.
- Legal Basis: Resolution No. 117 of the Council of Ministers of June 27, 1975 on granting the statute to the Bank of Food Economy and the principles of taxation of this Bank and the associated cooperative banks.
- Legal Basis: Regulation of the Minister of Finance of July 2, 1975 on the taxation of turnover and income from non-agricultural activities conducted by cooperatives associated in the Central Union of Agricultural Production Cooperatives.
- Legal Basis: Resolution No. 291 of the Council of Ministers of December 13, 1974 amending the resolution on the payroll tax.
- Legal Basis: Resolution No. 118 of the Council of Ministers of May 10, 1974, on the financial management and the principles of shaping and managing the wage fund in state enterprises and economic organizations for means of production trade covered by the central plan.
- Legal Basis: Resolution No. 130 of the Council of Ministers of June 1, 1973, on retail prices of newly introduced goods, fashion items, or particularly attractive items for other reasons.
- Legal Basis: Regulation of the Minister of Finance of March 28, 1973 on the procedure for settling budget differences.
- Legal Basis: Resolution No. 17 of the Council of Ministers of January 24, 1973, on the taxation of income tax for certain socialized economic units.
- Legal Basis: Resolution No. 275 of the Council of Ministers of October 27, 1972, amending the resolution on cooperative income tax.