Home / Dz.U. 1950 nr 49 poz. 452
Decree of October 26, 1950, on tax liabilities.
Dekret z dnia 26 października 1950 r. o zobowiązaniach podatkowych.
Type
Decree (Dekret)
Status
repealed (uchylony)
Announced
1950-10-26
Entry into force
1950-11-12
Texts
Keywords
expropriation
Related acts
Repealing Acts (1)
- Law of December 19, 1980 on tax liabilities. · 1981-01-01
Repealed Acts (2)
Acts Declared Repealed (16)
- Regulation of the Council of Ministers of October 27, 1947, amending the Regulation of the Council of Ministers of July 9, 1947, on the obligation for certain agricultural holdings to pay land tax in produce. · 1950-11-11
- Decree of October 28, 1947, on the amendment of the law of June 3, 1947, on supervision over the assessment and collection of land tax. · 1950-11-11
- Regulation of the Ministers of Public Administration, Recovered Territories, Supply, and the Treasury of July 15, 1947, on supervision over the assessment and collection of land tax. · 1950-11-11
- Regulation of the Council of Ministers of July 9, 1947, on the obligation for certain agricultural holdings to pay land tax in produce. · 1950-11-11
- Announcement of the Ministers of Public Administration and Finance of March 15, 1949, on the publication of the consolidated text of the law of June 3, 1947, on supervision over the assessment and collection of land tax. · 1950-11-11
- Regulation of the Council of Ministers of April 14, 1948, on the obligation for certain categories of agricultural holdings to pay land tax in produce. · 1950-11-11
- Decree of April 14, 1948, on the amendment of the Law of June 3, 1947, on the supervision of the assessment and collection of land tax. · 1950-11-11
- Order of the Government Plenipotentiary for Land Tax of October 15, 1947, on the procedure for collecting and enforcing land tax in kind (crops). · 1950-11-11
- Order of the Chief Government Plenipotentiary for Land Tax of August 1, 1947, issued in agreement with the Ministers of the Treasury, Public Administration, and of the Recovered Territories, on the procedure for appointing social collectors for land tax, the scope of their activities, and the method of remuneration. · 1950-11-11
- Regulation of the Council of Ministers of February 19, 1949, on the obligation of certain categories of agricultural holdings to pay land tax in kind. · 1950-11-11
- Regulation of the Council of Ministers of February 23, 1948, on amending the Regulation of the Council of Ministers of July 9, 1947, on the obligation for certain agricultural holdings to pay land tax in produce. · 1950-11-11
- Regulation of the Chief Government Plenipotentiary for Land Tax of October 29, 1949 on determining the categories of taxpayers and the conditions under which they may pay the equivalent of land tax in produce - in cash. · 1950-11-12
- 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. · 1950-11-12
- Regulation of the Chief Government Plenipotentiary for Land Tax of July 30, 1949, concerning the determination of substitute equivalents and the conditions for paying land tax with these equivalents in produce. · 1950-11-12
- Regulation of the Chief Government Plenipotentiary for Land Tax of July 20, 1949, concerning the determination of taxpayer categories and the conditions under which they may pay the equivalent of land tax in produce - in cash. · 1950-11-12
- Order of the Chief Government Plenipotentiary for Land Tax of October 28, 1949, on the determination of potatoes as equivalent substitutes for rye and on the conditions for paying land tax with potatoes. · 1950-11-12
Implementing Regulations (449)
- Order of the Minister of Finance of January 15, 1975 on the accumulation of funds from the zakładowy fundusz nagród (enterprise award fund) in separate bank accounts.
- Order of the Minister of Finance of August 8, 1975, on the total or partial exemption from real estate and premises taxes for certain buildings and on determining the rental value for the purposes of assessing real estate tax on these buildings.
- Order of the Minister of Finance of January 17, 1975 on exemptions and reliefs in the one-time property tax.
- Order of the Minister of Finance of January 11, 1974, amending the order on exemption of certain categories of remuneration from remuneration tax and on establishing cost norms for obtaining certain remuneration.
- Order of the Minister of Finance of October 4, 1974, amending the order concerning the determination of certain revenues subject to taxation under the provisions on wage tax.
- Order of the Minister of Finance of June 5, 1974, amending the order on the complete or partial waiver of tax liability determination regarding real estate and premises tax and the suspension of premises tax collection.
- Order of the Minister of Finance of December 18, 1973, amending the order on the determination of passport fee stamp designs.
- Regulation of the Minister of Finance of July 28, 1973, amending the regulation on the detailed principles and procedure for settlements of enterprises, combines, and associations with the State budget regarding profits.
- Order of the Minister of Finance of January 3, 1973, repealing the order on tax reliefs for investments made in non-socialized mill enterprises.
- Ordinance of the Minister of Finance of May 19, 1973, amending the ordinance on the total or partial waiver of tax liability determination regarding property and premises tax and the suspension of premises tax collection.
- Regulation of the Minister of Finance of December 19, 1972, on reliefs for investment and repair expenditures in agricultural holdings.
- Order of the Minister of Finance of November 30, 1972, amending the order concerning the procedure for recognizing agricultural holdings as jointly or separately managed for the purposes of land tax assessment.
- Instruction of the Minister of Finance of November 20, 1972, amending the instruction concerning the distribution of revenue stamps, bill blanks, and court fee stamps.
- Order of the Minister of Finance of November 20, 1972, concerning the determination of passport fee stamp designs.
- Order of the Minister of Finance of December 28, 1971, on turnover tax on enterprises subordinate to and supervised by the Committee for Small-Scale Production, as well as cooperatives and their unions.
- Order of the Minister of Finance of December 28, 1971, on detailed principles of turnover tax on state economic units and certain companies.
- Order of the Minister of Finance of May 17, 1972, amending the order on the complete or partial waiver of tax liability determination regarding real estate and premises tax and the suspension of premises tax collection.
- Resolution No. 28 of the Council of Ministers of February 9, 1971, on premiums and awards in 1971 for workers and white-collar employees of state industrial enterprises and their supervising associations, as well as certain other sectors of the economy.
- Ordinance of the Minister of Finance of November 23, 1971 on authorizing financial departments of national council presidia to issue decisions on waiving the determination of certain tax liabilities.
- Ordinance of the Minister of Finance of November 22, 1971 on exemptions and reliefs in land tax.
- Ordinance of the Minister of Finance of October 18, 1971 amending the ordinance on rounding to full amounts of the basis for calculation and tax liabilities and certain other obligations.
- Regulation of the Minister of Finance of June 14, 1971, amending the regulation on tax reliefs for craftsmen training apprentices.
- Instruction of the Minister of Finance of February 13, 1971, amending the instruction on the distribution of revenue stamps, bill blanks, and court fee stamps.
- Regulation of the Minister of Finance of December 14, 1970, amending the regulation on tax reliefs for investments made in non-socialized milling enterprises.
- Regulation of the Minister of Finance of December 5, 1970, on tax reliefs for investment and repair expenditures in agricultural holdings.
- Regulation of the Minister of Finance of November 27, 1970, amending the regulation on the complete or partial waiver of tax liability determination regarding real estate and premises tax and the suspension of premises tax collection.
- Regulation of the Minister of Finance of November 5, 1970, amending the regulation on land tax reliefs for farms contracting grain.
- Order of the Minister of Finance of September 16, 1970, amending the order on the discontinuation of tax liability determination for turnover and income tax from apiaries.
- Order of the Minister of Finance of September 16, 1970, amending the order on the procedure for recognizing farms as jointly or separately managed for the purposes of land tax assessment.
- Order of the Minister of Finance of August 11, 1970, amending the order on the complete or partial waiver of tax liability determination regarding real estate and premises tax and the suspension of premises tax collection.
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Amending Acts (5)
- Law of January 31, 1959 on amending the Decree on Tax Liabilities. · 1959-01-01
- Law of November 16, 1960, on amending the decree of October 26, 1960, on tax liabilities. · 1960-11-24
- Law of July 14, 1961, Customs Law. · 1962-03-01
- Regulation of the Minister of Finance of August 14, 1964, on transferring to the authorities of certain rural national councils the powers regarding the assessment of real estate tax, extending the provisions of the decree on tax obligations to the receivables of the State Land Fund, determining payment deadlines for certain receivables, and the competence of financial authorities regarding reliefs in repayment and write-off of these receivables. · 1965-01-01
- Law of June 17, 1966, on enforcement proceedings in administration. · 1967-01-01
Amended Acts (6)
- Law of October 29, 1920, on cooperatives. · 1950-11-12
- Decree of April 11, 1947, on Tax Penal Law. · 1950-11-12
- Decree of October 25, 1948, on Turnover Tax. · 1950-11-12
- Decree of July 28, 1948, on amending the Decree of May 16, 1946, on tax obligations. · 1950-11-12
- Decree of February 3, 1947, on stamp duty. · 1950-11-12
- Decree of April 13, 1945, on the extraordinary tax on war profiteering. · 1950-11-12
References (2)
Acts referring to this act
- Repealing Acts: Decree of May 16, 1946, on tax liabilities.
- Repealing Acts: Decree of July 28, 1948, on amending the Decree of May 16, 1946, on tax obligations.
- Repealed Acts: Law of December 19, 1980 on tax liabilities.
- 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 July 21, 1950, on the authorization of the Government to issue decrees with the force of law.
- Amending Acts: Decree of April 11, 1947, on Tax Penal Law.
- Amending Acts: Decree of February 3, 1947, on stamp duty.
- Amending Acts: Decree of July 28, 1948, on amending the Decree of May 16, 1946, on tax obligations.
- Amending Acts: Decree of April 13, 1945, on the extraordinary tax on war profiteering.
- Amending Acts: Decree of October 25, 1948, on Turnover Tax.
- Amending Acts: Law of October 29, 1920, on cooperatives.
- Amended Acts: Law of June 17, 1966, on enforcement proceedings in administration.
- Amended Acts: Regulation of the Minister of Finance of August 14, 1964, on transferring to the authorities of certain rural national councils the powers regarding the assessment of real estate tax, extending the provisions of the decree on tax obligations to the receivables of the State Land Fund, determining payment deadlines for certain receivables, and the competence of financial authorities regarding reliefs in repayment and write-off of these receivables.
- Amended Acts: Law of July 14, 1961, Customs Law.
- Amended Acts: Law of November 16, 1960, on amending the decree of October 26, 1960, on tax liabilities.
- Amended Acts: Law of January 31, 1959 on amending the Decree on Tax Liabilities.
- References: Order of the Minister of Finance of May 15, 1961, on the detailed principles and procedure for settlements of municipal economy enterprises with territorial budgets regarding profit contributions, budget subsidies and allocations to development, reserve and investment-repair funds.
- References: Circular of the Minister of Finance of January 23, 1953, on the procedure for municipal national council presidia (finance departments) and agricultural electrification enterprises regarding the assessment and collection of the electrification fee.
- References: Regulation of the Minister of Finance of March 27, 1959, on settlements with the central budget regarding profits and losses of certain enterprises, associations, and ministries in 1959.
- References: Order of the Minister of Finance of January 16, 1969, on turnover tax from enterprises subordinate to and supervised by the Committee for Small-Scale Production, as well as cooperatives and their unions.
- References: Regulation of the Minister of Finance of March 4, 1966, on the collection of turnover and income taxes in lump-sum form from persons conducting craft establishments.
- References: Order of the Minister of Heavy Industry and the Minister of Finance of April 28, 1958, on settlements of profits and losses and working capital in units subordinate to the Minister of Heavy Industry.
- References: Regulation of the Minister of Finance of June 8, 1956, on the collection of lump-sum income tax from home workers providing services to socialized trade entities.
- References: Order of the Minister of Finance of April 3, 1968, on turnover tax and non-commodity transaction tax from enterprises subordinate to and supervised by the Committee for Small-Scale Production, as well as cooperatives and their unions.
- References: Order of the Minister of Finance of July 3, 1964, on the detailed principles and procedure for settlements of municipal economy enterprises with territorial budgets regarding profit contributions and budget surcharges, and on making deductions to the development, reserve, and investment-repair funds.
- References: Circular of the Minister of Finance of October 15, 1952, concerning the refund of stamp duties.
- References: Regulation of the Minister of Finance of August 16, 1958, on the authorization of financial bodies to waive the determination of certain obligations of state territorial industry enterprises.
- References: Order of the Minister of the Chemical Industry and the Minister of Finance of April 21, 1958 on settlements of profits, losses, and price equalization differences of organizational units supervised by the Minister of the Chemical Industry, and settlements of these units regarding surpluses and shortages of working capital as of January 1, 1958.
- References: Regulation of the Minister of Finance of November 23, 1955, on advance payments on income tax installments.
- References: Regulation of the Minister of Finance of December 22, 1966, on the lump-sum collection of turnover tax, income tax, and equalization tax from the revenues of craft and industrial establishments from supplies and services for export and of an anti-import nature.
- References: Regulation of the Minister of Finance of June 28, 1955, on the compulsory collection of certain state receivables.
- References: Regulation of the Minister of Finance of June 2, 1969 on the implementation of certain provisions of the decree on tax liabilities.
- References: Circular of the Minister of Finance of June 27, 1952, on the non-collection of interest for delay from budget units on arrears in tax liabilities and on responsibility for the correct and timely payment of tax liabilities.
- References: Regulation of the Minister of Finance of January 27, 1955, on advance payments for turnover tax, real estate income tax, and property rights acquisition tax, and on advance payments for turnover and income taxes.
- References: Order of the Minister of Finance of April 5, 1958 on the procedure for settlements of territorial industry enterprises with territorial budgets.
- References: Order of the Minister of Finance of January 15, 1975 on the accumulation of funds from the zakładowy fundusz nagród (enterprise award fund) in separate bank accounts.
- References: Order of the Minister of Finance of May 13, 1963, on settlements with the central budget regarding profits and losses of certain enterprises, associations, and ministries.
- References: Order of the Minister of Finance of February 10, 1961, on detailed principles and procedures for settlements of enterprises, housing administration offices with territorial budgets regarding budget subsidies, profit, and determination of detailed principles and procedures for allocations to the development fund and repair fund.
- References: Regulation of the Minister of Finance of November 25, 1968, on extending the provisions of the decree on tax liabilities to certain receivables due from socialized economy units and on the competence of financial bodies in granting relief in repayment and waiving receivables due from these units.
- References: Order of the Ministers of Mining and Energy and Finance of July 19, 1958, on settlements for profits, losses, price differences, and working capital in units supervised by the Minister of Mining and Energy.
- References: Resolution No. 440 of the Council of Ministers of May 24, 1952, on territorial settlements of state enterprises regarding working capital with territorial budgets.
- References: Regulation of the Minister of Finance of 2 October 1959 on the detailed principles and procedure for settlements of state agricultural economy enterprises regarding profits and losses with territorial budgets or the central budget.
- References: Resolution No. 387 of the Council of Ministers of May 14, 1952, on the settlements of state enterprises with the central budget regarding working capital.
- References: Order of the Minister of Finance of July 29, 1961, on the amount and principles of calculating default interest on budget arrears owed by socialized economy entities.
- References: Regulation of the Minister of Finance of February 4, 1959, on tax exemptions and reliefs for agricultural circles and other associations conducting activities in the field of acquiring and producing building materials from local raw materials, and for machine teams.
- References: Resolution No. 189 of the Council of Ministers of March 5, 1955, on income tax from cooperatives.
- References: Resolution No. 206 of the Council of Ministers of March 29, 1952, concerning settlements with territorial budgets from profit contributions and covering losses of state enterprises subordinate to territorial authorities.
- References: Resolution No. 205 of the Council of Ministers of March 29, 1952, concerning settlements with the central budget from profit contributions and covering losses of state enterprises and banks.
- References: Order of the Minister of Finance of February 26, 1955, on settlements with territorial budgets regarding profits and losses and working capital.
- References: Regulation of the Minister of Finance of July 28, 1973, amending the regulation on the detailed principles and procedure for settlements of enterprises, combines, and associations with the State budget regarding profits.