Law of February 26, 1982, on the taxation of socialized economy entities.

Texts

The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.

Keywords

Related acts

Acts referring to this act

• Repealing Acts: Decree of September 21, 1950, on the taxation of socially-owned enterprises.
• Repealed Acts: Act of January 8, 1993, on value added tax and excise tax.
• Amending Acts: Law of December 19, 1975 on certain land taxes and fees.
• Amending Acts: Law of June 14, 1960, Code of Administrative Procedure.
• Amended Acts: Act of March 6, 1993, on amending certain acts regulating taxation and certain other acts.
• Amended Acts: Law of 29 July 1992 on lotteries and mutual betting.
• Amended Acts: Law of 15 February 1992 on corporate income tax.
• Amended Acts: Law of July 26, 1991 on Personal Income Tax.
• Amended Acts: Law of January 12, 1991, on amending certain laws regulating taxation principles.
• Amended Acts: Law of 23 March 1990 on the amendment of the law on enforcement proceedings in administration.
• Amended Acts: Law of 28 December 1989 on amending certain laws regulating taxation.
• Amended Acts: Law of May 30, 1989, on Amending Authorizations to Issue Implementing Acts
• Amended Acts: Law of January 31, 1989 on corporate income tax.
• Amended Acts: Law of October 24, 1986 on company social and housing funds in socialized economy units.
• Amended Acts: Law of December 18, 1986, on amending certain laws defining the functioning of the socialized economy.
• Amended Acts: Law of July 31, 1985 on the adaptation of provisions of certain laws defining the functioning of the economy to the conditions and needs of further socio-economic development of the country.
• Amended Acts: Law of March 14, 1985, on local taxes and fees.
• Amended Acts: Law of December 21, 1983 amending certain laws introducing economic reform.
• Amended Acts: Law of December 29, 1982 on the Office of the Minister of Finance and tax offices and chambers.
• References: Regulation of the Council of Ministers of March 19, 1984, on special principles for calculating and paying income tax by enterprises covered by internal price equalization accounting, supervised by the Minister of Mining and Energy.
• References: Regulation of the Minister of Finance of March 17, 1984, amending the regulation on the detailed principles of calculating taxes, payment deadlines and procedures, and the procedure for preparing and submitting tax returns (declarations) to tax authorities by socialized economy entities.
• References: 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.
• References: Budget Law for 1985 of 28 December 1984.
• References: Resolution No. 49 of the Council of Ministers of March 30, 1984, on the prohibition of increasing contractual prices of industrial market articles and counteracting their unjustified increase.
• References: 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.
• References: Regulation of the Council of Ministers of January 21, 1985, on the types of costs and losses considered unjustified in the income taxation of socialized economy units.
• References: Order of the Minister of Finance of June 19, 1984 on reliefs and exemptions from payroll tax.
• References: Law of July 31, 1985 on the adaptation of provisions of certain laws defining the functioning of the economy to the conditions and needs of further socio-economic development of the country.
• References: Order of the Minister of Finance of January 24, 1986 on the detailed principles of calculating indicators used to determine the tax on above-normative wage payments.
• References: Council of Ministers Regulation of October 4, 1985, on the detailed principles for making allocations to the implementation effects fund and for making payments from this fund.
• References: Council of Ministers Regulation of October 22, 1985, on the economic activity of social organizations.
• References: Council of Ministers Regulation of October 25, 1985, on the reduction of income tax for certain socialized small-scale production units.
• References: Regulation of the Council of Ministers of November 18, 1985, on tax rates for excess remuneration payments and the principles of determining remuneration amounts exempt from tax.
• References: Regulation of the Council of Ministers of November 27, 1985, amending the regulation on income tax reliefs.
• References: Order of the Minister of Finance of March 28, 1986 on the principles of calculation and the procedure for refunding turnover tax on sales of products and services for export by economic units.
• 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 Council of Ministers of June 3, 1987, amending the regulation on company economic teams.
• References: Resolution No. 141 of the Council of Ministers of November 30, 1987 on the implementation of the Agreement between the Government of the Polish People's Republic and the Government of the Union of Soviet Socialist Republics on the basic principles of the establishment and operation of joint ventures and joint organizations.
• References: Regulation of the Council of Ministers of January 13, 1986 on the amount of payments to the Foreign Debt Servicing Fund from fixed assets and exemptions from these payments.
• References: Resolution No. 91 of the Council of Ministers of May 30, 1988, on the application of a system of material incentives in economic entities for savings in the consumption of raw materials, materials, fuels, and energy.
• References: Regulation of the Minister of Labour, Wages and Social Affairs of February 7, 1986 on the detailed principles of calculating tax on above-norm remuneration payments.
• References: Regulation of the Council of Ministers of March 10, 1986, amending the regulation on the principles and amount of income tax on political, social and professional organizations.
• References: Regulation of the Minister of Labour, Wages and Social Affairs of October 16, 1986, amending the regulation on the detailed principles of calculating tax on above-normative wage payments.
• References: Council of Ministers' Regulation of March 23, 1987 on the territorial jurisdiction of tax authorities in matters of certain tax liabilities.
• References: Law of December 23, 1985, on the Foreign Debt Servicing Fund
• References: Law of 23 October 1987 on the establishment of the Hard Coal Community.
• References: Regulation of the Minister of Finance of April 17, 1991 on turnover tax rates for units of the socialized economy and reliefs and exemptions from this tax.
• References: Resolution No. 203 of the Council of Ministers of September 20, 1982, on the principles of calculation and settlement procedure for the one-time stabilization tax in 1982.
• References: Regulation of the Council of Ministers of August 16, 1982, on special principles for calculating and paying income tax by enterprises of hard and brown coal, energy, and oil and gas industries, supervised by the Minister of Mining and Energy, covered by internal price equalization accounts.
• References: Regulation of the Council of Ministers of November 15, 1982 on income tax reliefs for profit allocated to development purposes and other socially justified purposes.