Home / Dz.U. 1975 nr 45 poz. 226
Law of December 19, 1975 on stamp duty.
Ustawa z dnia 19 grudnia 1975 r. o opłacie skarbowej.
Type
Law (Ustawa)
Status
repealed (uchylony)
Announced
1975-12-19
Entry into force
1976-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
administrative feescommon courtsnotary public officestamp dutyadministrative proceedings
Related acts
Repealing Acts (1)
- Law of 31 January 1989 on stamp duty. · 1989-03-01
Repealed Acts (2)
- Law of November 16, 1964, on amending the law on stamp duty. · 1976-01-01
- Law of December 13, 1957 on stamp duty. · 1976-01-01
Acts Declared Repealed (7)
- Order of the Minister of Finance of February 6, 1959, amending the order of February 8, 1958, on the partial exemption of certain groups of persons from stamp duty for passports abroad and for other permits to travel abroad. · 1976-01-01
- Order of the Minister of Finance of February 8, 1958, on the partial exemption of certain groups of persons from stamp duty for foreign passports and other permits to travel abroad. · 1976-01-01
- Regulation of the Minister of Finance of April 21, 1958, on the collection and payment of stamp duty for ordinary foreign passports, for other permits to travel abroad, for passport endorsements, and for extensions of validity of the aforementioned permits. · 1976-01-01
- Regulation of the Council of Ministers of November 18, 1964, on amending the regulation on the detailed definition of items subject to stamp duty, stamp duty rates, and exemptions from this duty. · 1976-01-01
- Regulation of the Council of Ministers of December 21, 1962, amending the regulation on the detailed determination of items subject to stamp duty, duty rates, and exemptions from this duty. · 1976-01-01
- Regulation of the Council of Ministers of December 28, 1957 on the detailed determination of items subject to stamp duty, duty rates, and exemptions from this duty. · 1976-01-01
- Regulation of the Council of Ministers of September 12, 1958, amending the regulation on the detailed determination of items subject to stamp duty, duty rates, and exemptions from this duty. · 1976-01-01
Implementing Regulations (39)
- Regulation of the Minister of Finance of November 3, 1987, on exemption from stamp duty for certain sales and exchange agreements.
- Order of the Minister of Finance of July 19, 1986, on exemption from stamp duty for certain civil law transactions.
- Order of the Minister of Finance of December 10, 1985, on the method of collecting, paying, and refunding stamp duty, and on the method of keeping registers of this duty
- Order of the Minister of Finance of November 16, 1985, on exemption from stamp duty for certain documents confirming civil law transactions.
- Order of the Minister of Finance of 11 September 1984 on exemption from stamp duty for certain permits and civil law transactions.
- Regulation of the Minister of Finance of May 13, 1976, on the method of collecting, paying, and refunding stamp duty, as well as the method of keeping registers of this duty.
- Regulation of the Minister of Finance of May 17, 1976, on exemption from stamp duty for certain items subject to this duty.
- 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 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, amending the regulation on lump-sum turnover and income taxes for certain groups of taxpayers and on stamp duty for performing crafts.
- Regulation of the Minister of Finance of November 29, 1985, on the tax card and stamp duty for performing crafts.
- Regulation of the Minister of Finance of March 15, 1984, on the establishment of payers of stamp duty for certain items of this duty.
- 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.
- Regulation of the Council of Ministers of January 23, 1984, amending the regulation on stamp duty.
- Regulation of the Minister of Finance of December 29, 1984, on the application of tax reliefs for investments.
- 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 January 10, 1983, amending the regulation on the lump-sum taxation of turnover and income tax from certain groups of taxpayers and on the stamp duty for the performance of crafts.
- 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.
- Regulation of the Council of Ministers of 16 May 1983 on stamp duty.
- Regulation of the Minister of Finance of April 9, 1982 amending the regulation on the application of tax reliefs for investments.
- 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.
- Regulation of the Minister of Finance of February 9, 1982, on tax reliefs for natural persons engaged in gainful activity in the field of collecting and selling post-consumer and production waste.
- Regulation of the Minister of Finance of January 13, 1982, on advance payments for turnover and income taxes and for stamp duty for performing crafts.
- Regulation of the Minister of Finance of October 30, 1981, on exemption from taxes and stamp duty for taxpayers earning income from certain types of newly launched gainful activities.
- Regulation of the Minister of Finance of January 23, 1980, on the taxation of income of natural persons from gainful activities in the scope of acquiring and selling post-consumer and production waste.
- Regulation of the Minister of Finance of December 24, 1980, amending the regulation on stamp duty for the performance of crafts.
- Regulation of the Minister of Finance of December 27, 1979, amending the regulation on exemption from taxes and stamp duty for taxpayers earning income from certain types of newly launched gainful activities.
- Regulation of the Minister of Finance of May 5, 1979, amending the regulation on stamp duty for the performance of crafts.
- Regulation of the Minister of Finance of November 29, 1979, on advance payments for turnover and income taxes and for stamp duty for performing crafts.
- Regulation of the Council of Ministers of September 4, 1979, amending the regulation on stamp duty.
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Amended Acts (2)
Acts referring to this act
- Repealing Acts: Law of November 16, 1964, on amending the law on stamp duty.
- Repealing Acts: Law of December 13, 1957 on stamp duty.
- Repealed Acts: Law of 31 January 1989 on stamp duty.
- Amending Acts: Law of June 8, 1972, on the performance and organization of crafts.
- Amending Acts: Decree of February 3, 1947, on the tax on the acquisition of property rights.
- References: Regulation of the Minister of Justice of February 12, 1985, on fees for notarization.
- References: Regulation of the Council of Ministers of 16 May 1983 on stamp duty.
- Legal Basis: Regulation of the Minister of Finance of April 26, 1978, on exemption from taxes and stamp duty for taxpayers earning income from certain types of newly launched gainful activities.
- Legal Basis: Regulation of the Minister of Finance of January 10, 1983, amending the regulation on the lump-sum taxation of turnover and income tax from certain groups of taxpayers and on the stamp duty for the performance of crafts.
- Legal Basis: Regulation of the Council of Ministers of August 12, 1977, amending the regulation on stamp duty.
- Legal Basis: Regulation of the Minister of Finance of March 15, 1984, on the establishment of payers of stamp duty for certain items of this duty.
- Legal Basis: Regulation of the Council of Ministers of June 11, 1977 on stamp duty on car sales.
- Legal Basis: Regulation of the Minister of Finance of January 31, 1977, on stamp duty for the performance of crafts.
- Legal Basis: Regulation of the Minister of Finance of April 9, 1982 amending the regulation on the application of tax reliefs for investments.
- Legal Basis: Regulation of the Minister of Finance of April 27, 1976, amending the regulation on exemption from taxes and stamp duty for taxpayers earning income from certain newly established craft and catering establishments.
- Legal Basis: Regulation of the Minister of Finance of November 29, 1985, on the tax card and stamp duty for performing crafts.
- Legal Basis: Regulation of the Council of Ministers of March 24, 1976, amending the regulation on stamp duty.
- Legal Basis: 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.
- Legal Basis: Regulation of the Minister of Finance of December 30, 1975 on the application of tax reliefs for investments.
- Legal Basis: 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.
- Legal Basis: Regulation of the Council of Ministers of December 29, 1975 on stamp duty.
- Legal Basis: Regulation of the Minister of Finance of February 9, 1982, on tax reliefs for natural persons engaged in gainful activity in the field of collecting and selling post-consumer and production waste.
- Legal Basis: Regulation of the Minister of Finance of December 31, 1984, amending the regulation on lump-sum turnover and income taxes for certain groups of taxpayers and on stamp duty for performing crafts.
- Legal Basis: Regulation of the Minister of Finance of May 17, 1976, on exemption from stamp duty for certain items subject to this duty.
- Legal Basis: Regulation of the Minister of Finance of May 13, 1976, on the method of collecting, paying, and refunding stamp duty, as well as the method of keeping registers of this duty.
- Legal Basis: Order of the Minister of Finance of 11 September 1984 on exemption from stamp duty for certain permits and civil law transactions.
- Legal Basis: Order of the Minister of Finance of November 16, 1985, on exemption from stamp duty for certain documents confirming civil law transactions.
- Legal Basis: Regulation of the Minister of Finance of November 3, 1987, on exemption from stamp duty for certain sales and exchange agreements.
- Legal Basis: Regulation of the Minister of Finance of January 13, 1982, on advance payments for turnover and income taxes and for stamp duty for performing crafts.
- Legal Basis: Order of the Minister of Finance of July 19, 1986, on exemption from stamp duty for certain civil law transactions.
- Legal Basis: Regulation of the Council of Ministers of January 23, 1984, amending the regulation on stamp duty.
- Legal Basis: Order of the Minister of Finance of December 10, 1985, on the method of collecting, paying, and refunding stamp duty, and on the method of keeping registers of this duty
- Legal Basis: Regulation of the Minister of Finance of October 30, 1981, on exemption from taxes and stamp duty for taxpayers earning income from certain types of newly launched gainful activities.
- Legal Basis: 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.
- Legal Basis: Regulation of the Minister of Finance of December 24, 1980, amending the regulation on stamp duty for the performance of crafts.
- Legal Basis: Regulation of the Minister of Finance of December 29, 1984, on the application of tax reliefs for investments.
- Legal Basis: Regulation of the Minister of Finance of January 23, 1980, on the taxation of income of natural persons from gainful activities in the scope of acquiring and selling post-consumer and production waste.
- Legal Basis: 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.
- Legal Basis: Regulation of the Minister of Finance of December 27, 1979, amending the regulation on exemption from taxes and stamp duty for taxpayers earning income from certain types of newly launched gainful activities.
- Legal Basis: Regulation of the Minister of Finance of November 29, 1979, on advance payments for turnover and income taxes and for stamp duty for performing crafts.
- Legal Basis: Regulation of the Council of Ministers of September 4, 1979, amending the regulation on stamp duty.
- Legal Basis: Regulation of the Council of Ministers of 16 May 1983 on stamp duty.
- Legal Basis: Regulation of the Minister of Finance of May 5, 1979, amending the regulation on stamp duty for the performance of crafts.
- Legal Basis: 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.
- Legal Basis: Regulation of the Council of Ministers of May 22, 1978, amending the regulation on stamp duty.
- Legal Basis: 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.
- Legal Basis from Art.: Order of the Minister of Finance of December 10, 1985, on the method of collecting, paying, and refunding stamp duty, and on the method of keeping registers of this duty
- Legal Basis from Art.: 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.
- Legal Basis from Art.: Regulation of the Minister of Finance of November 29, 1985, on the tax card and stamp duty for performing crafts.
- Legal Basis from Art.: 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.