Regulation of the Minister of Finance of September 7, 1951, on the implementation of the decree on tax liabilities.

Texts

Keywords

Related acts

Acts referring to this act

• Repealing Acts: Regulation of the Minister of the Treasury of February 4, 1950, amending the regulation on the execution of Articles 23, 26, and 35 of the decree on tax obligations.
• Repealing Acts: 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.
• Repealing Acts: Regulation of the Ministers of Public Administration and the Recovered Territories of May 10, 1947, issued in agreement with the Minister of Finance, on the competence of executive bodies of local government associations in the scope of deferring and instalment payments of tax liabilities.
• Repealing Acts: Regulation of the Minister of Public Administration of February 6, 1950, on the write-off of receivables from tax obligations due to territorial self-government unions.
• Repealing Acts: Regulation of the Ministers of Public Administration and of Recovered Territories of September 24, 1948, issued in agreement with the Minister of Finance, on the obligation to pay advance payments on real estate tax.
• Repealing Acts: Regulation of the Minister of Public Administration of December 19, 1949, amending the regulation of September 24, 1948, on the obligation to pay advance payments on property tax.
• Repealing Acts: 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.
• Repealing Acts: Regulation of the Minister of Finance of February 19, 1949, on the collection of turnover tax and income tax in lump-sum form.
• Repealing Acts: 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.
• Repealing Acts: Regulation of the Minister of Finance of June 27, 1949, on the execution of Articles 23, 26, and 35 of the decree on tax liabilities.
• Repealing Acts: Regulation of the Minister of Public Administration of April 7, 1949, on amending the Regulation of the Ministers of Public Administration and Recovered Territories of September 24, 1948, issued in agreement with the Minister of Finance, on the obligation to pay advance payments on real estate tax.
• Repealed Acts: Regulation of the Minister of Finance of June 2, 1969 on the implementation of certain provisions of the decree on tax liabilities.
• Implementing Regulations: Decree of May 16, 1946, on tax proceedings.
• Implementing Regulations: Decree of October 26, 1950, on tax liabilities.
• Amending Acts: Regulation of the Minister of Finance of February 19, 1949, on the implementation of the decree of October 25, 1948, on income tax.
• Amending Acts: Regulation of the Minister of Finance of March 8, 1949, on the implementation of the decree of October 25, 1948, on turnover tax.
• Amending Acts: Regulation of the Minister of Finance of November 8, 1948, on the implementation of the decree of February 3, 1947, on the tax on the acquisition of property rights, issued with regard to §§ 41, 46-55 and 58 in agreement with the Minister of Justice; with regard to §§ 56 and 57 and §§ 62 and 63 in agreement with the Ministers of Public Administration and Recovered Territories; with regard to §§ 59-61 and 64-67 in agreement with the Ministers of National Defence, Public Administration, Public Security, Foreign Affairs, Justice, Education, Culture and Art, Agriculture and Agrarian Reform, Forestry, Industry and Trade, Shipping, Reconstruction, Communication, Labour and Social Welfare, Health, Posts and Telegraphs, Recovered Territories, and with regard to § 72 in agreement with the Minister of Posts and Telegraphs.
• Amending Acts: Regulation of the Minister of Finance of November 8, 1948, on the implementation of the decree of February 3, 1947, on stamp duty, issued with regard to § 5 in agreement with the Minister of Justice; with regard to §§ 6-10 in agreement with the Minister of Communication; with regard to §§ 11-13 in agreement with the Ministers of Communication and Shipping; with regard to § 14 in agreement with the Minister of Industry and Trade; with regard to § 15 in agreement with the Ministers of Justice, Communication, Shipping and Industry and Trade, and with regard to §§ 21-23 in agreement with the Ministers of National Defence, Public Administration, Public Security, Foreign Affairs, Justice, Education, Culture and Art, Agriculture and Agrarian Reform, Forestry, Industry and Trade, Shipping, Reconstruction, Communication, Labour and Social Welfare, Health, Posts and Telegraphs, Recovered Territories.
• Amending Acts: Regulation of the Minister of Finance of March 17, 1949, on the implementation of the law of February 4, 1949, on wage tax.
• Amending Acts: Regulation of the Minister of Finance of June 27, 1945, on the implementation of the Decree on the extraordinary tax on war profiteering.
• Amended Acts: Regulation of the Minister of Finance of July 12, 1966 amending the regulation on the implementation of the decree on tax obligations.
• Amended Acts: Regulation of the Minister of Finance of March 13, 1964, amending the regulation on the implementation of the decree on tax liabilities.
• Amended Acts: Regulation of the Minister of Finance of December 20, 1962, on the amount of the surcharge for delay and the extension of the provisions of the decree on tax obligations to receivables from the village fund.
• Amended Acts: Regulation of the Minister of Finance of July 3, 1957, concerning the competence of financial authorities in granting reliefs in the repayment and write-off of tax liabilities, and concerning the extension of the provisions of the decree on tax liabilities to receivables from budget differences.
• Amended Acts: Regulation of the Minister of Finance of November 22, 1956, amending the regulation of September 7, 1951, on the implementation of the decree on tax obligations.
• Amended Acts: Regulation of the Minister of Finance of June 28, 1955, on the compulsory collection of certain state receivables.
• Amended Acts: 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.
• Amended Acts: Regulation of the Minister of Finance of April 30, 1954, amending the regulation of September 7, 1951, on the implementation of the decree on tax obligations.
• Amended Acts: Regulation of the Minister of Finance of 26 March 1954 amending the Regulation of 7 September 1951 on the implementation of the decree on tax liabilities.
• Amended Acts: Regulation of the Minister of Finance of April 30, 1953, amending the regulation on the execution of the decree on tax obligations.
• Amended Acts: Regulation of the Minister of Finance of July 14, 1952, amending the regulation on the implementation of the decree on tax liabilities.
• References: Order of the Minister of Finance of February 19, 1953, on the establishment of mẫu of tax stamps.
• 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: Instruction of the Minister of Finance of October 30, 1952, on the method of filling out lists of persons residing in real estate.
• 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.
• References: Regulation of the Minister of Finance of January 12, 1955, on the obligation to pay advance payment of land tax for the year 1955.
• 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: Regulation of the Minister of Finance of January 19, 1956, on the obligation to pay an advance on land tax for the year 1956.
• References: Regulation of the Minister of Finance of January 18, 1957, on the obligation to pay advance payment of land tax for the year 1957.
• References: Regulation of the Minister of Finance of May 27, 1952, on determining tax liabilities for certain public levies by ad hoc assessment.
• References: Regulation of the Minister of Finance of December 7, 1965, on the collection in lump-sum form of turnover, income, and equalization taxes from the revenues of craft establishments for services rendered through craft supply and sales cooperatives.
• References: Order of the Minister of Finance of May 11, 1960, on the procedure for creditors in the scope of administrative enforcement of monetary claims.
• References: Regulation of the Minister of Finance of January 11, 1958, on the collection and payment of stamp duty and the keeping of stamp duty registers.
• References: Regulation of the Minister of Road and Air Transport of 27 February 1952 on fees for permits for public road transport.
• References: Regulation of the Minister of Finance of August 28, 1952, concerning the exemption of members of agricultural production cooperatives from tax on gratuitous acquisition of property rights.
• References: Order of the Minister of Finance of June 9, 1956, amending the order of May 17, 1952, concerning the rounding of the tax base, amounts of tax liabilities and others, the basis for calculating and amounts of interest (surcharge) for delay, and the basis for calculating and amounts of enforcement costs.
• References: Order of the Minister of Finance of September 13, 1952, concerning the partial waiver of the determination of tax liabilities regarding advance payments on real estate tax and the partial write-off of advance payments.
• 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: Regulation of the Minister of Finance of July 12, 1955, on the waiver of turnover tax assessment for customs clearances for repatriates bringing goods from abroad.
• References: Instruction of the Minister of Finance of January 10, 1955, on the procedure for provincial and district national council presidia - financial departments and agricultural electrification enterprises regarding the assessment and collection of the electrification fee.