Home / Dz.U. 1972 nr 53 poz. 339
Law of December 16, 1972, on income tax.
Ustawa z dnia 16 grudnia 1972 r. o podatku dochodowym.
Type
Law (Ustawa)
Status
repealed (uchylony)
Announced
1972-12-16
Entry into force
1973-01-01
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 lawincome taxturnover tax
Related acts
Repealing Acts (1)
- Law of July 26, 1991 on Personal Income Tax. · 1992-01-01
Repealed Acts (5)
- Decree of October 25, 1948, on Income Tax. · 1973-01-01
- Law of July 1, 1958 on amending the decree on income tax. · 1973-01-01
- Announcement of the Minister of Finance of January 21, 1957, on the promulgation of the consolidated text of the Decree of October 26, 1950, on income tax. · 1973-01-01
- Law of 19 November 1956 on the amendment of the decree on income tax. · 1973-01-01
- Decree of October 26, 1950, on income tax. · 1973-01-01
Acts Declared Repealed (7)
- Regulation of the Minister of Finance of June 26, 1970, amending the regulation on the execution of decrees on turnover tax and income tax. · 1973-01-01
- Order of the Minister of Finance of 17 March 1949 on establishing the list of state enterprises exempt from income tax. · 1973-01-01
- Law of 29 February 1952 on the amendment of the decree on income tax. · 1973-01-01
- Order of the Minister of Finance of December 16, 1952, on the exemption of budget enterprises from income tax. · 1973-01-01
- 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. · 1973-01-01
- 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. · 1973-01-01
- 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. · 1973-01-01
Implementing Regulations (75)
- Regulation of the Minister of Finance of August 20, 1990, amending the regulation on the principles of taxation of certain foreign natural and legal persons.
- Regulation of the Minister of Finance of June 21, 1990, on amending the regulation amending the regulation on the taxation of income of clergy.
- Regulation of the Minister of Finance of May 18, 1990, on exemption from turnover and income tax for taxpayers earning revenue from certain types of newly launched economic activities.
- Regulation of the Minister of Finance of February 28, 1990, on the principles of determining the initial value and accounting for fixed assets and intangible and legal assets by income taxpayers not obliged to keep commercial books.
- Regulation of the Minister of Finance of March 2, 1989, repealing the regulation on settlement with the central budget of the results of revaluation of inventories by natural persons and legal persons not being socially-organized economic units
- Regulation of the Minister of Finance of February 8, 1989, amending the regulation on the taxation of income of clergy.
- Regulation of the Minister of Finance of November 22, 1989 on partial exemption from turnover and income tax for taxpayers employing trainees or conducting vocational training.
- Regulation of the Minister of Finance of August 18, 1989 amending the regulation on exemption from income tax for income from certain types of economic activity.
- Regulation of the Minister of Finance of 6 February 1989 on exemption from income tax for income from certain types of economic activity.
- Regulation of the Minister of Finance of September 5, 1988, on exemption from income tax for income from the production of pharmaceutical products and sanitary articles and certain other products.
- Regulation of the Council of Ministers of 22 August 1988 on the reduction of income tax from the income of foreign economic entities and enterprises with foreign participation having legal personality.
- Regulation of the Minister of Finance of July 13, 1988, amending the regulation on the principles of exemption of churches and religious unions and their organizational units from turnover and income tax.
- Regulation of the Minister of Finance of May 13, 1988, on turnover tax and income tax of natural persons and legal persons not being socialized economic entities.
- Regulation of the Minister of Finance of February 2, 1987, amending the regulation on turnover tax and income tax of natural persons and legal persons not being socialized economy entities.
- Regulation of the Minister of Finance of 23 December 1987 amending the regulation on exemption from turnover and income tax or stamp duty for taxpayers earning income from certain types of newly launched manufacturing and service activities.
- Regulation of the Minister of Finance of August 12, 1987, amending the regulation on the principles of taxation of certain foreign natural and legal persons.
- Regulation of the Minister of Finance of January 8, 1987, amending the regulation on taxation of income of clergy.
- Regulation of the Minister of Finance of August 12, 1986, on exemption from income tax for revenues from undertaking certain types of economic activity in mountain and hilly areas.
- Regulation of the Minister of Finance of April 19, 1985, amending the regulation on turnover tax and income tax for natural persons and legal persons not being entities of the socialized economy.
- Regulation of the Minister of Finance of December 31, 1984, amending the regulation on tax reliefs for natural persons engaged in gainful activity in the scope of acquiring and selling post-consumer and production waste.
- Regulation of the Minister of Finance of December 31, 1984, on lump-sum turnover and income taxes on revenues from certain types of economic activity carried out by natural persons.
- Regulation of the Minister of Finance of July 12, 1985, amending the regulation on the principles of taxation of certain foreign natural and legal persons.
- Regulation of the Minister of Finance of June 12, 1985, amending the regulation on the taxation of income of clergy.
- Regulation of the Minister of Finance of April 9, 1984 on exemption from turnover and income tax or stamp duty for taxpayers earning income from certain types of newly launched manufacturing and service activities.
- Regulation of the Minister of Finance of December 21, 1983 amending the regulation on turnover tax and income tax of natural persons and legal persons not being socially-owned economic entities.
- Regulation of the Minister of Finance of October 20, 1983 on the settlement with the central budget of the results of stock revaluation by natural persons and legal persons not being socialized economy entities.
- Regulation of the Minister of Finance of 29 July 1983 amending the regulation on the principles of making depreciation allowances for fixed assets by taxpayers of income tax not being units of the socialized economy.
- Regulation of the Minister of Finance of 29 July 1983 on turnover and income taxes of natural persons and legal persons not being units of the socialized economy.
- Regulation of the Council of Ministers of 29 July 1983 on the reduction of income tax from the income of foreign economic entities and enterprises with foreign participation having legal personality, and on tax reliefs for investments.
- Regulation of the Minister of Finance of April 9, 1982 on the taxation of income of clergy.
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Amending Acts (14)
- Law of 18 December 1976 amending the Law on Income Tax. · 1977-01-01
- Law of December 19, 1980 on tax liabilities. · 1981-01-01
- Law of 28 July 1983 on amending the Law on Income Tax. · 1983-08-01
- Law of March 14, 1985, on amending the law on income tax. · 1985-04-27
- Law of December 28, 1987 on amendment of the law on income tax. · 1987-12-29
- Law of September 27, 1988, on bonds. · 1988-11-01
- Law of January 31, 1989 on corporate income tax. · 1989-01-01
- Law of 31 January 1989 on the amendment of the Law on Income Tax. · 1989-01-01
- Law of December 23, 1988, on economic activity with the participation of foreign entities. · 1989-01-01
- Law of 28 December 1989 on amending certain laws regulating taxation. · 1990-01-01
- Law of January 12, 1991, on amending certain laws regulating taxation principles. · 1991-01-01
- Law of March 22, 1991 on the Public Trading of Securities and Trust Funds. · 1991-04-25
- Law of July 26, 1991 on Personal Income Tax. · 1991-07-01
- Law of June 14, 1991, on companies with foreign participation. · 1991-07-04
Information on Consolidated Text (3)
- Announcement of the Minister of Finance of April 21, 1989, on the promulgation of the consolidated text of the Act of December 16, 1972, on income tax.
- Announcement of the Minister of Finance of January 8, 1988, on the promulgation of the consolidated text of the Act of December 16, 1972, on income tax.
- Announcement of the Minister of Finance of 29 July 1983 on the promulgation of the consolidated text of the Law of 16 December 1972 on income tax.
Acts referring to this act
- Repealing Acts: Announcement of the Minister of Finance of January 21, 1957, on the promulgation of the consolidated text of the Decree of October 26, 1950, on income tax.
- Repealing Acts: Decree of October 26, 1950, on income tax.
- Repealing Acts: Law of 19 November 1956 on the amendment of the decree on income tax.
- Repealing Acts: Law of July 1, 1958 on amending the decree on income tax.
- Repealing Acts: Decree of October 25, 1948, on Income Tax.
- Repealed Acts: Law of July 26, 1991 on Personal Income Tax.
- Amended Acts: Law of June 14, 1991, on companies with foreign participation.
- Amended Acts: Law of July 26, 1991 on Personal Income Tax.
- Amended Acts: Law of March 22, 1991 on the Public Trading of Securities and Trust Funds.
- Amended Acts: Law of January 12, 1991, on amending certain laws regulating taxation principles.
- Amended Acts: Law of 28 December 1989 on amending certain laws regulating taxation.
- Amended Acts: Law of January 31, 1989 on corporate income tax.
- Amended Acts: Law of 31 January 1989 on the amendment of the Law on Income Tax.
- Amended Acts: Law of December 23, 1988, on economic activity with the participation of foreign entities.
- Amended Acts: Law of September 27, 1988, on bonds.
- Amended Acts: Law of December 28, 1987 on amendment of the law on income tax.
- Amended Acts: Law of March 14, 1985, on amending the law on income tax.
- Amended Acts: Law of 28 July 1983 on amending the Law on Income Tax.
- Amended Acts: Law of December 19, 1980 on tax liabilities.
- Amended Acts: Law of 18 December 1976 amending the Law on Income Tax.
- References: Regulation of the Minister of Finance of July 12, 1985, amending the regulation on the principles of taxation of certain foreign natural and legal persons.
- References: Regulation of the Minister of Finance of January 13, 1982, on advance payments for turnover and income taxes.
- References: Regulation of the Minister of Finance of October 19, 1982 on the principles of exempting churches and religious unions and their organizational units from turnover and income tax.
- References: Regulation of the Minister of Finance of November 15, 1982 on income tax from certain foreign economic entities.
- References: Regulation of the Minister of Finance of July 2, 1981, on turnover tax and income tax of natural and legal persons not being non-socialized economy units.
- References: Regulation of the Minister of Finance of May 14, 1985 amending the regulation on the payment of turnover and income taxes from the income of craftsmen from services rendered through craft cooperatives.
- References: Regulation of the Minister of Finance of May 23, 1977, on the taxation of foreign natural and legal persons.
- References: Regulation of the Minister of Finance of February 22, 1982, on lump-sum taxation of turnover and income tax from craftsmen's revenues from services rendered through craft cooperatives.
- References: Regulation of the Minister of Finance of February 15, 1982, on lump-sum taxation of turnover and income tax for certain groups of taxpayers and on stamp duty for performing handicraft.
- References: Regulation of the Minister of Finance of May 13, 1988, on turnover tax and income tax of natural persons and legal persons not being socialized economic entities.
- References: Regulation of the Minister of Finance of February 13, 1982, on the principles of taxation of certain foreign natural and legal persons.
- References: Regulation of the Minister of Finance of March 15, 1977, on the lump-sum taxation of turnover and income from the income of craftsmen from services performed through craft cooperatives.
- References: Regulation of the Minister of Finance of January 31, 1977, on the lump-sum taxation of turnover and income for certain groups of taxpayers.
- References: Regulation of the Minister of Finance of January 31, 1977, on stamp duty for the performance of crafts.
- References: Regulation of the Minister of Finance of 23 December 1976 on turnover and income tax.
- References: Regulation of the Minister of Finance of February 20, 1984, on advance payments for turnover and income tax and stamp duty for the performance of crafts.
- References: Order of the Minister of Finance of November 16, 1985, on the partial waiver of collection of advance payments and prepayments for income tax.
- References: Regulation of the Minister of Finance of January 31, 1990, on personal income tax.
- References: Regulation of the Council of Ministers of 22 August 1988 on the reduction of income tax from the income of foreign economic entities and enterprises with foreign participation having legal personality.
- References: Regulation of the Minister of Finance of 29 July 1983 on the payment of turnover and income taxes from the income of craftsmen from services rendered through craft cooperatives.
- References: Regulation of the Minister of Finance of 29 July 1983 on lump-sum turnover and income taxes for certain groups of taxpayers and on stamp duty for the performance of crafts.
- References: Regulation of the Minister of Finance of 29 July 1983 on turnover and income taxes of natural persons and legal persons not being units of the socialized economy.
- References: Regulation of the Minister of Finance of March 30, 1990, amending the regulation concerning the payment of turnover and income tax on revenues of craftsmen from services performed through craft cooperatives.
- References: Regulation of the Minister of Finance of December 9, 1986, on advance payments of turnover and income taxes.
- References: Law of October 26, 1982 on proceedings against persons evading work.
- References: Law of January 12, 1991, on amending certain laws regulating taxation principles.
- References: Regulation of the Minister of Finance of October 5, 1979, on advance payments for turnover and income tax.
- References: Regulation of the Minister of Finance of November 21, 1989, on the partial waiver of the determination and collection of equalization tax and income tax.
- References: Regulation of the Minister of Finance of November 29, 1985, on the tax card and stamp duty for performing crafts.
- 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.