Home / Dz.U. 1989 nr 4 poz. 23
Law of 31 January 1989 on stamp duty.
Ustawa z dnia 31 stycznia 1989 r. o opłacie skarbowej.
Type
Law (Ustawa)
Status
repealed (uchylony)
Announced
1989-01-31
Entry into force
1989-03-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
enforcement proceedings in administrationadministrative feestaxescommon courtsenforcement proceedingscivil procedurenotary public officestamp dutyadministrative proceedings
Related acts
Repealing Acts (1)
- Law of 9 September 2000 on stamp duty. · 2001-01-01
Repealed Acts (1)
- Law of December 19, 1975 on stamp duty. · 1989-03-01
Acts Declared Repealed (9)
- Regulation of the Minister of Finance of May 17, 1976, on exemption from stamp duty for certain items subject to this duty. · 1989-03-01
- Regulation of the Council of Ministers of January 23, 1984, amending the regulation on stamp duty. · 1989-03-01
- Regulation of the Council of Ministers of 16 May 1983 on stamp duty. · 1989-03-01
- Regulation of the Minister of Finance of November 3, 1987, on exemption from stamp duty for certain sales and exchange agreements. · 1989-03-01
- Order of the Minister of Finance of July 19, 1986, on exemption from stamp duty for certain civil law transactions. · 1989-03-01
- 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 · 1989-03-01
- Order of the Minister of Finance of November 16, 1985, on exemption from stamp duty for certain documents confirming civil law transactions. · 1989-03-01
- Ordinance of the Minister of Finance of December 31, 1984, on establishing the list of countries from which persons performing international road transport are exempt from stamp duty. · 1989-03-01
- Order of the Minister of Finance of 11 September 1984 on exemption from stamp duty for certain permits and civil law transactions. · 1989-03-01
Implementing Regulations (16)
- Regulation of the Minister of Finance of October 2, 1991, on stamp duty.
- Regulation of the Minister of Finance of February 24, 1990, amending the regulation on stamp duty.
- Regulation of the Minister of Finance of November 22, 1990 amending the regulation on stamp duty.
- Regulation of the Minister of Finance of August 10, 1990, amending the regulation on stamp duty.
- Regulation of the Minister of Finance of February 22, 1989, on stamp duty.
- Regulation of the Minister of Finance of 9 December 1994 on stamp duty.
- Ordinance of the Minister of Finance of April 16, 1997, amending the ordinance on the method of collecting, paying and refunding stamp duty and the method of keeping records of this duty.
- Regulation of the Minister of Finance of November 21, 1994, amending the regulation on the method of collecting, paying and refunding stamp duty, and the method of keeping registers of this duty
- Order of the Minister of Finance of July 21, 1989, on the method of collecting, paying, and refunding stamp duty, and the method of keeping records of this duty.
- Regulation of the Minister of Finance of December 23, 1999 on the method of collecting, paying, and refunding revenue tax, the method of keeping records of this tax, and cases in which the payment of revenue tax is made by revenue stamps or by purchasing an official bill blank.
- Regulation of the Minister of Finance of December 21, 1999 on the forms of revenue stamps and official bill blanks and the conditions for their exchange.
- Regulation of the Minister of Finance of March 31, 1998 amending the regulation on stamp duty.
- Regulation of the Minister of Finance of July 3, 1996, amending the regulation on stamp duty.
- Regulation of the Minister of Finance of October 19, 1994, amending the regulation on stamp duty
- Regulation of the Minister of Finance of June 21, 1993, amending the regulation on stamp duty.
- Regulation of the Minister of Finance of June 26, 1992, on stamp duty.
Amending Acts (7)
- Law of 28 December 1989 on amending certain laws regulating taxation. · 1990-01-30
- Law of 15 February 1992 on corporate income tax. · 1992-03-10
- Act of January 8, 1993, on value added tax and excise tax. · 1993-07-05
- Law of 22 June 1995 on the accommodation of the Armed Forces of the Republic of Poland. · 1995-08-09
- Law of August 29, 1997 - Tax Ordinance. · 1998-01-01
- Law of July 31, 1997, on amending the Regulation of the President of the Republic of October 24, 1934 – Bankruptcy Law and certain other laws. · 1998-01-03
- Law of 20 July 2000 on amending the law on tax on goods and services and excise duty, and the law on stamp duty. · 2000-09-04
Amended Acts (1)
- Law of December 19, 1980 on tax liabilities. · 1989-03-01
References (1)
Acts referring to this act
- Repealing Acts: Law of December 19, 1975 on stamp duty.
- Repealed Acts: Law of 9 September 2000 on stamp duty.
- Amending Acts: Law of December 19, 1980 on tax liabilities.
- Amended Acts: Law of 20 July 2000 on amending the law on tax on goods and services and excise duty, and the law on stamp duty.
- Amended Acts: Law of July 31, 1997, on amending the Regulation of the President of the Republic of October 24, 1934 – Bankruptcy Law and certain other laws.
- Amended Acts: Law of August 29, 1997 - Tax Ordinance.
- Amended Acts: Law of 22 June 1995 on the accommodation of the Armed Forces of the Republic of Poland.
- Amended Acts: Act of January 8, 1993, on value added tax and excise tax.
- Amended Acts: Law of 15 February 1992 on corporate income tax.
- Amended Acts: Law of 28 December 1989 on amending certain laws regulating taxation.
- References: Law of September 9, 2000, on tax on civil law transactions.
- References: Regulation of the Minister of Finance of February 22, 1989, on stamp duty.
- References: Order of the Minister of Finance of April 23, 1990, on extending the deadline for payment of stamp duty on bills of exchange.
- References: Law of December 19, 2003 on amendment of the Law on tax on civil law transactions
- References: Law of November 13, 2003, on the revenues of local government units
- References: Law of November 26, 1998, on adapting hard coal mining to functioning in a market economy and on special entitlements and tasks of mining municipalities.
- References: Regulation of the Minister of Justice of October 23, 1989, on fees for notarization.
- References: Law of 7 September 2007 on amending the Law on local government revenues and the Law on entitlements to discounted travel on public transport
- Legal Basis: Regulation of the Minister of Finance of October 19, 1994, amending the regulation on stamp duty
- Legal Basis: Regulation of the Minister of Finance of November 22, 1990 amending the regulation on stamp duty.
- Legal Basis: Regulation of the Minister of Finance of July 3, 1996, amending the regulation on stamp duty.
- Legal Basis: Regulation of the Minister of Finance of August 10, 1990, amending the regulation on stamp duty.
- Legal Basis: Regulation of the Minister of Finance of December 23, 1999 on the method of collecting, paying, and refunding revenue tax, the method of keeping records of this tax, and cases in which the payment of revenue tax is made by revenue stamps or by purchasing an official bill blank.
- Legal Basis: Regulation of the Minister of Finance of February 24, 1990, amending the regulation on stamp duty.
- Legal Basis: Regulation of the Minister of Finance of 9 December 1994 on stamp duty.
- Legal Basis: Regulation of the Minister of Finance of February 22, 1989, on stamp duty.
- Legal Basis: Regulation of the Minister of Finance of December 21, 1999 on the forms of revenue stamps and official bill blanks and the conditions for their exchange.
- Legal Basis: Regulation of the Minister of Finance of October 2, 1991, on stamp duty.
- Legal Basis: Order of the Minister of Finance of July 21, 1989, on the method of collecting, paying, and refunding stamp duty, and the method of keeping records of this duty.
- Legal Basis: Ordinance of the Minister of Finance of April 16, 1997, amending the ordinance on the method of collecting, paying and refunding stamp duty and the method of keeping records of this duty.
- Legal Basis: Regulation of the Minister of Finance of November 21, 1994, amending the regulation on the method of collecting, paying and refunding stamp duty, and the method of keeping registers of this duty
- Legal Basis: Regulation of the Minister of Finance of June 21, 1993, amending the regulation on stamp duty.
- Legal Basis: Regulation of the Minister of Finance of March 31, 1998 amending the regulation on stamp duty.
- Legal Basis: Regulation of the Minister of Finance of June 26, 1992, on stamp duty.
- Legal Basis from Art.: Regulation of the Minister of Finance of October 2, 1991, on stamp duty.
- Legal Basis from Art.: Regulation of the Minister of Finance of December 23, 1999 on the method of collecting, paying, and refunding revenue tax, the method of keeping records of this tax, and cases in which the payment of revenue tax is made by revenue stamps or by purchasing an official bill blank.
- Legal Basis from Art.: Regulation of the Minister of Finance of December 21, 1999 on the forms of revenue stamps and official bill blanks and the conditions for their exchange.
- Legal Basis from Art.: Regulation of the Minister of Finance of March 31, 1998 amending the regulation on stamp duty.
- Legal Basis from Art.: Regulation of the Minister of Finance of March 31, 1998 amending the regulation on stamp duty.
- Legal Basis from Art.: Regulation of the Minister of Finance of July 3, 1996, amending the regulation on stamp duty.
- Legal Basis from Art.: Regulation of the Minister of Finance of July 3, 1996, amending the regulation on stamp duty.
- Legal Basis from Art.: Regulation of the Minister of Finance of 9 December 1994 on stamp duty.
- Legal Basis from Art.: Regulation of the Minister of Finance of 9 December 1994 on stamp duty.
- Legal Basis from Art.: Regulation of the Minister of Finance of October 19, 1994, amending the regulation on stamp duty
- Legal Basis from Art.: Regulation of the Minister of Finance of October 19, 1994, amending the regulation on stamp duty
- Legal Basis from Art.: Regulation of the Minister of Finance of June 21, 1993, amending the regulation on stamp duty.
- Legal Basis from Art.: Regulation of the Minister of Finance of June 21, 1993, amending the regulation on stamp duty.
- Legal Basis from Art.: Regulation of the Minister of Finance of June 26, 1992, on stamp duty.
- Legal Basis from Art.: Regulation of the Minister of Finance of June 26, 1992, on stamp duty.
- Legal Basis from Art.: Regulation of the Minister of Finance of October 2, 1991, on stamp duty.