Home / Dz.U. 1991 nr 100 poz. 442
Law of September 28, 1991, on tax control.
Ustawa z dnia 28 września 1991 r. o kontroli skarbowej.
Type
Law (Ustawa)
Status
repealed (uchylony)
Announced
1991-09-28
Entry into force
1992-02-07
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
foreign exchange lawControltaxesbudżetceny i stawki taryfoweterritorial bodies of government administrationtax offices and chambersfiscal penal lawpress law
Related acts
Repealing Acts (1)
Acts Declared Repealed (1)
Implementing Regulations (71)
- Order of the Minister of Finance of October 11, 1995, amending the order on the determination of the detailed conditions for undertaking traineeship and conducting qualification examinations for the position of tax control inspector.
- Ordinance of the Minister of Finance of June 24, 1994 amending the ordinance on determining the detailed conditions for undertaking practice and conducting qualification exams for the position of tax control inspector.
- Regulation of the Minister of Finance of September 30, 1992, on determining the detailed conditions for undertaking practice and conducting qualification examinations for the position of tax control inspector.
- Regulation of the Council of Ministers of 13 July 2012 on the types of positions of tax control inspectors and the amount of the monthly tax allowance
- Regulation of the Minister of Finance of March 21, 2012 on the documentation of operational control conducted by tax intelligence
- Regulation of the Minister of Finance of February 27, 2012, amending the regulation on determining the territorial scope of operation of directors of tax control offices
- Regulation of the Minister of Finance of December 6, 2012, amending the regulation on determining the territorial scope of operation of directors of tax control offices
- Regulation of the Minister of Finance of 8 July 2011 on the conditions, manner and detailed procedure for performing certain activities by tax control inspectors and employees, the manner and procedure for cooperation with the Police in the scope of performed activities, and the forms of documents used in cases of detaining a person and controlling the type of fuel used for the propulsion of a motor vehicle
- Regulation of the Minister of Finance of January 4, 2011, on the seats and organization of tax control authorities
- Regulation of the Minister of Finance of January 3, 2011, on determining physical and mental fitness for work in designated organizational units of the tax control authority and in tax intelligence
- Regulation of the Council of Ministers of April 19, 2011 on the method and procedure for cooperation between tax control bodies and inspectors and employees with government and local government administration bodies, state and local government organizational units, and courts and state legal persons
- Regulation of the Minister of Finance of March 31, 2011, on the detailed procedure for internal control of tax control offices
- Regulation of the Minister of Finance of January 25, 2011 amending the regulation on the competition for the position of director of a tax inspection office
- Regulation of the Minister of Finance of February 8, 2011 on the delegation of a tax inspection inspector
- Regulation of the Minister of Finance of January 27, 2011, on service ID cards and identification marks of tax control inspectorates and employees of tax control organizational units
- Regulation of the Council of Ministers of December 10, 2010 on direct coercive measures applied by tax inspectors and employees
- Regulation of the Minister of Finance of December 9, 2010 on working hours of inspectors and employees employed in dedicated organizational units of tax control and in tax intelligence
- Regulation of the Minister of Finance of November 29, 2010 on determining the territorial scope of operation of directors of tax control offices
- Regulation of the Minister of Finance of 19 November 2010 on the procedure for qualification proceedings for candidates applying for employment in designated organizational units of the tax control and in tax intelligence, as well as the form of the personal questionnaire submitted by them
- Regulation of the Minister of Finance of 6 October 2010 on medical examinations of persons detained by tax inspectors or employees
- Regulation of the Minister of Finance of November 28, 2008, amending the regulation on the organization of tax control offices
- Regulation of the Minister of Finance of November 27, 2008, amending the regulation on organizational units of tax control in which employed inspectors and employees are entitled to service uniforms and service weapons, as well as recruitment to these units
- Regulation of the Council of Ministers of 7 January 2008 on special objectives and the procedure for controlling the use of budgetary funds and state property for these purposes
- Regulation of the Minister of Finance of December 21, 2006 on the detailed procedure for identifying, detaining and searching persons, searching premises, luggage and cargo, detaining vehicles and other means of transport by other tax control inspectors and employees, examining goods and taking their samples, and affixing and re-affixing customs seals
- Regulation of the Minister of Finance of 8 February 2007 on the method of conducting and documenting by tax intelligence the activities of covert surveillance of the production, movement, storage and trading of proceeds of crime
- Regulation of the Minister of Finance of January 16, 2006, on the form and method of marking official tax control vehicles
- Regulation of the Minister of Finance of 12 April 2006 amending the regulation on the organization of tax control offices
- Regulation of the Minister of Finance of 24 March 2006 amending the regulation on the competition for the position of director of the tax control office
- Regulation of the Minister of Finance of February 15, 2006 amending the regulation on service badges and identification marks of tax inspection inspectors and employees of tax inspection organizational units
- Regulation of the Minister of Finance of October 25, 2006 amending the regulation on organizational units of tax control in which employed inspectors and employees are entitled to service uniforms and service weapons, as well as recruitment to these units
- … +41
Amending Acts (72)
- Law of 15 February 1992 on amending the Budget Law and certain other laws. · 1992-01-01
- Law of 2 December 1994 - Foreign Exchange Law. · 1994-12-31
- Law of 8 August 1996 amending certain laws regulating the functioning of the economy and public administration. · 1997-01-01
- Law of November 7, 1996, amending the Law on Tax Control and certain other laws. · 1997-01-01
- Law of June 6, 1997, on the Customs Inspectorate. · 1997-07-01
- Law of 20 August 1997 - Provisions introducing the Law on the National Court Register. · 1997-10-22
- Law of August 29, 1997 - Tax Ordinance. · 1998-01-01
- Law of 22 January 1999 on the Protection of Classified Information. · 1999-03-11
- Law of 10 September 1999 Provisions introducing the Fiscal Penal Code. · 1999-10-17
- Law of May 26, 2000, on amending the law on lotteries and betting and on amending certain other laws. · 2000-11-23
- Law of 12 October 2000 amending the Law on Tax Control and the Law on Customs Inspection in connection with adaptation to European Union law. · 2000-12-14
- Judgment of the Constitutional Tribunal of 13 February 2001 file ref. K. 19/99. · 2001-02-28
- Law of November 16, 2000, on Counteracting Money Laundering and Financing of Terrorism · 2001-06-23
- Law of July 6, 2001, on the amendment of the Law on the universal obligation to defend the Republic of Poland, the Law on compensation due in case of accidents and illnesses related to service in the Citizens' Militia, the Law on the provision for war and military invalids and their families, the Law on soldiers' pay, the Law on the Police, the Law on the Office for State Protection, the Law on the State Fire Service, the Law on tax control, the Law on pension provision for professional soldiers and their families, the Law on pension provision for officers of the Police, the Office for State Protection, the Border Guard, the Government Protection Bureau, the State Fire Service and the Prison Service and their families, the Law on housing for the Armed Forces of the Republic of Poland, the Law on the Prison Service, and the Law on Customs Inspection. · 2001-11-08
- Law of July 5, 2001, on prices. · 2001-12-12
- Law of March 20, 2002, on transformations in customs administration and on amending certain laws. · 2002-05-01
- Law of May 24, 2002, on the Internal Security Agency and the Intelligence Agency. · 2002-06-29
- Law of June 7, 2002, on the abolition of the General Customs Inspector, on amending the law on tax control, and on amending certain other laws. · 2002-07-01
- Law of 27 July 2002 Foreign Exchange Law. · 2002-10-01
- Law of 6 July 2001 on the processing of criminal information · 2003-01-01
- Law of 12 September 2002 on amending the Tax Ordinance and amending certain other laws. · 2003-01-01
- Law of November 23, 2002 on the amendment of the law on guarantees and sureties granted by the State Treasury and certain legal persons and on the amendment of certain laws. · 2003-01-01
- Law of 10 April 2003 amending the Law on Lotteries, Betting and Slot Machines and amending certain other laws. · 2003-06-15
- Law of 9 July 2003 on Military Intelligence Services · 2003-08-23
- Law of June 27, 2003, on the establishment of Voivodeship Tax Colleges and on amending certain laws regulating the tasks and competences of bodies and the organization of organizational units subordinate to the minister competent for public finance · 2003-09-01
- Law of 30 August 2002 Provisions introducing the Law - Law on the structure of administrative courts and the Law - Law on proceedings before administrative courts. · 2004-01-01
- Law of 17 October 2003 amending the Law on the Government Protection Bureau and certain other laws · 2004-01-01
- Law of 12 March 2004 on amending the Law - Public Trading in Securities Law and amending other laws · 2004-05-01
- Law of March 19, 2004, amending the Tax Ordinance and amending the law on tax control · 2004-05-01
- Law of July 2, 2004 Provisions introducing the Law on freedom of economic activity · 2004-08-21
- … +42
Amended Acts (11)
- Law of 31 January 1989 Banking Law. · 1992-02-07
- Law of January 26, 1984 Press Law. · 1992-02-07
- Law of February 26, 1982, on prices. · 1992-02-07
- Law of December 29, 1982 on the Office of the Minister of Finance and tax offices and chambers. · 1992-02-07
- Law of December 19, 1980 on tax liabilities. · 1992-02-07
- Fiscal Penal Code of 26 October 1971. · 1992-02-07
- Law of April 19, 1969 Code of Criminal Procedure. · 1992-02-07
- Law of June 14, 1960, Code of Administrative Procedure. · 1992-02-07
- Law of July 26, 1991 on Personal Income Tax. · 1992-02-07
- Law of December 28, 1989 - Customs Law. · 1992-02-07
- Law of 15 February 1989 Foreign Exchange Law. · 1992-02-07
Information on Consolidated Text (5)
- Announcement by the Marshal of the Sejm of the Republic of Poland of April 29, 2016, on the announcement of the consolidated text of the Act on tax control
- Announcement of the Marshal of the Sejm of the Republic of Poland of 20 March 2015 on the promulgation of the consolidated text of the Act on Tax Control.
- Announcement of the Marshal of the Sejm of the Republic of Poland of January 26, 2011 on the promulgation of the consolidated text of the Act on Tax Control
- Announcement of the Marshal of the Sejm of the Republic of Poland of 7 January 2004 on the announcement of the consolidated text of the law on tax control
- Announcement of the Minister of Finance of March 19, 1999 on the announcement of the consolidated text of the Act on Tax Control.
References (4)
- Announcement of the Chairman of the Council of Ministers of 17 March 1980 on the promulgation of the uniform text of the Act of 14 June 1960 - Code of Administrative Procedure.
- Law of December 19, 1980 on tax liabilities.
- Fiscal Penal Code of 26 October 1971.
- Law of April 19, 1969 Code of Criminal Procedure.
Constitutional Tribunal Ruling (5)
- Judgment of the Constitutional Tribunal of October 18, 2011, case ref. SK 2/10
- Judgment of the Constitutional Tribunal of June 17, 2008, ref. no. K 8/04.
- Judgment of the Constitutional Tribunal of 20 June 2005 case file K 4/04.
- Judgment of the Constitutional Tribunal of 13 February 2001 file ref. K. 19/99.
- Resolution of the Constitutional Tribunal of November 18, 1992, on the interpretation of Article 6(2) of the Law of September 28, 1991, on tax control.
Acts referring to this act
- Repealed Acts: Law of November 16, 2016, - Provisions introducing the Law on the National Revenue Administration
- Amending Acts: Law of December 29, 1982 on the Office of the Minister of Finance and tax offices and chambers.
- Amending Acts: Law of January 26, 1984 Press Law.
- Amending Acts: Law of 31 January 1989 Banking Law.
- Amending Acts: Law of June 14, 1960, Code of Administrative Procedure.
- Amending Acts: Law of April 19, 1969 Code of Criminal Procedure.
- Amending Acts: Law of 15 February 1989 Foreign Exchange Law.
- Amending Acts: Law of December 28, 1989 - Customs Law.
- Amending Acts: Fiscal Penal Code of 26 October 1971.
- Amending Acts: Law of July 26, 1991 on Personal Income Tax.
- Amending Acts: Law of February 26, 1982, on prices.
- Amending Acts: Law of December 19, 1980 on tax liabilities.
- Amended Acts: Law of December 15, 2016 on the General Prosecutor's Office of the Republic of Poland
- Amended Acts: Law of July 22, 2016 on amending the Energy Law and certain other laws
- Amended Acts: Law of March 11, 2016, amending the Law - Code of Criminal Procedure and certain other laws
- Amended Acts: Law of January 15, 2016, on amending the Law on the Police and certain other laws
- Amended Acts: Judgment of the Constitutional Tribunal of July 30, 2014, case file no. K 23/11
- Amended Acts: Law of September 10, 2015, amending the Law - Tax Ordinance and certain other laws
- Amended Acts: Law of December 22, 2015 amending the Law on Government Administration Departments and certain other laws
- Amended Acts: Law of 5 August 2015 amending the Law on Financial Market Supervision and certain other laws
- Amended Acts: Act of July 10, 2015, on tax administration
- Amended Acts: Law of 9 April 2015 on amending the Pharmaceutical Law and certain other laws
- Amended Acts: Law of January 15, 2015 amending the law on the Customs Service, the law on tax offices and chambers, and certain other laws
- Amended Acts: Law of November 28, 2014, on medical commissions subordinate to the minister competent for internal affairs
- Amended Acts: Law of 9 May 2014 on informing about prices of goods and services
- Amended Acts: Law of August 30, 2013, on amending the Tax Ordinance Act and the Fiscal Control Act
- Amended Acts: Law of May 24, 2013 on direct coercion and firearms
- Amended Acts: Law of 23 November 2012 on amending certain laws in connection with raising the retirement age
- Amended Acts: Law of March 2, 2012, on the tax on the extraction of certain minerals
- Amended Acts: Law of 16 September 2011 on Exchange of Information with Law Enforcement Bodies of Member States of the European Union, Third Countries, European Union Agencies and International Organisations
- Amended Acts: Judgment of the Constitutional Tribunal of October 18, 2011, case ref. SK 2/10
- Amended Acts: Law of 4 February 2011 amending the Law - Code of Criminal Procedure and certain other laws
- Amended Acts: Law of 24 September 2010 on amending the Act on Prices and the Act on Tax Control
- Amended Acts: Law of 5 August 2010 on the protection of classified information.
- Amended Acts: Law of June 25, 2010 amending the Law on Tax Control and certain other laws
- Amended Acts: Law of March 5, 2010, on amending the Law on Tax Control
- Amended Acts: Law of 19 November 2009 on gambling
- Amended Acts: Law of 25 June 2009 amending the Law on combating the introduction into financial circulation of assets derived from illegal or undeclared sources and on combating the financing of terrorism, and amending certain other laws
- Amended Acts: Law of 24 April 2009 amending the Telecommunications Law and certain other laws
- Amended Acts: Law of 21 November 2008 on Civil Service
- Amended Acts: Law of December 19, 2008, on amending the Law on Freedom of Economic Activity and on amending certain other laws
- Amended Acts: Law of 7 November 2008 amending the Law on Tax Ordinance and certain other laws
- Amended Acts: Judgment of the Constitutional Tribunal of June 17, 2008, ref. no. K 8/04.
- Amended Acts: Law of 23 August 2007 on the abolition of Voivodeship Tax Boards
- Amended Acts: Law of November 16, 2006, on amending the Tax Ordinance and on amending certain other acts
- Amended Acts: Law of 22 September 2006 amending the Law on Tax Control and amending certain other laws
- Amended Acts: Law of June 9, 2006, Provisions introducing the Law on the Counterintelligence Service of the Armed Forces and the Military Intelligence Service
- Amended Acts: Law of July 21, 2006, on financial market supervision.
- Amended Acts: Law of June 9, 2006, on the Central Anticorruption Bureau
- Amended Acts: Judgment of the Constitutional Tribunal of 20 June 2005 case file K 4/04.