Home / M.P. 1950 nr 27 poz. 317
Order of the Minister of the Treasury of February 23, 1950, on estimating the monetary value of benefits in kind, determining lump sums for the monetary value of certain benefits in kind for the purposes of the remuneration tax for the calendar year 1950, and exempting certain benefits in kind from the remuneration tax.
Zarządzenie Ministra Skarbu z dnia 23 lutego 1950 r. w sprawie szacowania wartości pieniężnej świadczeń w naturze, ustalenia ryczałtów wartości pieniężnej niektórych świadczeń w naturze dla celów podatku od wynagrodzeń na rok kalendarzowy 1950 oraz zwolnienia niektórych świadczeń w naturze od podatku od wynagrodzeń.
Type
Order (Zarządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1950-02-23
Entry into force
1950-03-15
Texts
Related acts
Amending Acts (2)
- Order of the Minister of Finance of June 6, 1951, on the estimation and determination of lump sums for the monetary value of benefits in kind for remuneration tax purposes. · 1951-01-01
- Order of the Minister of Finance of June 6, 1951, on the total or partial exemption of certain categories of remuneration from remuneration tax. · 1951-06-01
Amended Acts (2)
- Order of the Minister of Finance of May 24, 1949, issued in agreement with the Minister of Labour and Social Welfare, on the partial or total exemption of certain categories of remuneration from remuneration tax. · 1949-01-01
- Regulation of the Minister of Finance of March 26, 1949, issued in agreement with the Minister of Labour and Social Welfare, on the exemption of certain categories of remuneration from remuneration tax. · 1949-01-01
References (2)
- Regulation of the Minister of Finance of 10 January 1950 on the Valuation of Benefits in Kind and the Determination of Lump-Sum Payments for Such Benefits Issued within the Framework of Collective Labour Agreement Norms to Employees Employed in Agricultural Holdings.
- Law of February 4, 1949, on the wage tax.
Legal Basis (1)
Acts referring to this act
- Acts Declared Repealed: Order of the Minister of Finance of June 6, 1951, on the estimation and determination of lump sums for the monetary value of benefits in kind for remuneration tax purposes.
- Implementing Regulations: Law of February 4, 1949, on the wage tax.
- Amending Acts: Regulation of the Minister of Finance of March 26, 1949, issued in agreement with the Minister of Labour and Social Welfare, on the exemption of certain categories of remuneration from remuneration tax.
- Amending Acts: Order of the Minister of Finance of May 24, 1949, issued in agreement with the Minister of Labour and Social Welfare, on the partial or total exemption of certain categories of remuneration from remuneration tax.
- Amended Acts: Order of the Minister of Finance of June 6, 1951, on the total or partial exemption of certain categories of remuneration from remuneration tax.
- Amended Acts: Order of the Minister of Finance of June 6, 1951, on the estimation and determination of lump sums for the monetary value of benefits in kind for remuneration tax purposes.
- References: Order of the Minister of the Treasury of February 23, 1950, on determining free market prices of benefits in kind for the first half of 1950 for the purposes of the remuneration tax.
- References: Regulation of the Minister of Finance of April 12, 1952, on the write-off of uncollected remuneration tax due from employees of the brewing and malting industry on account of the difference in the valuation of in-kind benefits.