Home / Dz.U. 1920 nr 82 poz. 550
Law of July 16, 1920, on state income tax and property tax
Ustawa z dnia 16 lipca 1920 r. o państwowym podatku dochodowym i podatku majątkowym.
Type
Law (Ustawa)
Status
without status (bez statusu)
Announced
1920-07-16
Entry into force
1920-08-27
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
taxespersonal income taxcorporate income tax
Related acts
Implementing Regulations (27)
- Regulation of the Minister of the Treasury of November 12, 1929, concerning changes in the organization of tax offices for taxes and stamp duties, treasury cash offices, and appraisal commissions for income and industrial taxes in the administrative district of the tax chamber in Brześć n/B.
- Regulation of the Minister of the Treasury of November 12, 1929, concerning changes in the organization of tax offices for taxes and stamp duties, and appraisal commissions for income and industrial taxes in the administrative districts of the tax chambers in Kielce and Łódź.
- Regulation of the Minister of Finance of August 6, 1929, concerning changes in the organization of tax offices for taxes and stamp duties, appraisal commissions for income and industrial taxes, and tax offices in the administrative district of the Tax Chamber in Lviv.
- Regulation of the Minister of Finance of August 6, 1929, concerning changes in the organization of tax offices for taxes and stamp duties and appraisal commissions for income and industrial taxes in the administrative district of the Tax Chamber in Brześć n/B.
- Regulation of the Minister of Finance of July 31, 1929, concerning changes in the organization of tax offices for taxes and stamp duties and appraisal commissions for income and industrial taxes in the administrative district of the Tax Chamber in Łuck.
- Regulation of the Minister of Finance of April 20, 1929, concerning changes in the organization of tax offices for taxes and stamp duties and appraisal commissions for income and industrial taxes in the administrative district of the Tax Chamber in Lviv.
- Regulation of the Minister of Finance of April 20, 1929, concerning changes in the organization of tax offices for taxes and stamp duties and appraisal commissions for income and industrial taxes in the administrative district of the Tax Chamber in Lviv.
- Regulation of the Minister of Finance of April 20, 1929, concerning changes in the organization of tax offices for taxes and stamp duties and appraisal commissions for income and industrial taxes in the administrative district of the Tax Chamber in Lviv.
- Regulation of the Minister of Finance of April 20, 1929, concerning changes in the organization of tax offices for taxes and stamp duties and appraisal commissions for income and industrial taxes in the area of the city of Lviv.
- Regulation of the Minister of Finance of July 15, 1929, on the amendment of the organization of tax offices in the Pomeranian Voivodeship.
- Regulation of the Minister of Finance of February 7, 1923, concerning the postponement of the deadline for submitting income declarations under Article 50 of the Law of July 16, 1920, on state income tax and property tax.
- Regulation of the Minister of Finance of January 25, 1923, concerning the transfer of the municipal valuation commission for the assessment of state income tax in the city of Łódź.
- Regulation of the Minister of Finance of July 18, 1923, concerning the determination of the wholesale price index increase, applicable in the territories of the former Russian and Austrian partitions, for determining the amount of the state income tax for the tax year 1923, from all incomes, excluding incomes from official salaries, pensions, and remuneration for hired labor.
- Regulation of the Minister of Finance of 9 March 1923 concerning the postponement of the deadline for submitting income declarations under Art. 50 of the law of 19 July 1920 on state income tax and property tax.
- Regulation of the Minister of Finance of January 31, 1923, concerning the transfer to the municipal appraisal commission of the assessment of state income tax in the area of Włocławek.
- Regulation of the Minister of Finance of July 28, 1922, concerning the postponement of the deadline for submitting income declarations under art. 50 of the law of July 16, 1920, on state income tax and property tax.
- Regulation of the Minister of Finance of June 19, 1922, concerning the transfer to the municipal appraisal commission of the assessment of state income tax in the area of the city of Łódź.
- Regulation of the Minister of Finance of April 14, 1922, concerning the deadlines for submitting statements under Art. 48 and income declarations under Art. 50 of the Law of July 16, 1920, on state income and property tax.
- Regulation of the Minister of Finance of February 7, 1922, concerning the postponement of deadlines for submitting statements under Art. 48 and income declarations under Art. 50 of the Law of July 16, 1920, on state income tax and property tax.
- Regulation of the Minister of Finance of December 16, 1921, amending §§ 5 and 6 of the Regulation of the Minister of Finance of July 30, 1921, concerning the determination of the number of assessment commissions for income tax, their seat, as well as the extension of the competence of assessment and appeal commissions to the territory of the former Austrian partition.
- Regulation of the Minister of Finance of 30 November 1921 on the application of provisions on state income tax for legal persons.
- Regulation of the Minister of Finance of July 30, 1921, on determining the number of assessment commissions for income tax, their seat, area of activity, as well as extending the competence of assessment and appeal commissions to the area of the former Austrian partition.
- Regulation of the Minister of Finance of 7 June 1921 on the shift in the territory of the former Austrian partition of the deadline set in Art. 50 and 137 of the Law of 16 July 1920 on state income tax and property tax.
- Regulation of the Minister of Finance of May 14, 1921, concerning the executive provisions to the law on state income tax and property tax.
- Regulation of the Minister of Finance of 17 November 1920 on the reimbursement of travel expenses of members of tax commissions in the territory of the former Russian partition.
- Regulation of the Minister of Finance of 8 November 1920 on the implementation of the provisions of Articles 45-48 and 89-92 of the Law on state income tax and property tax.
- Regulation of the Council of Ministers of September 22, 1920, on the determination of income thresholds for natural persons exempt from taxation in the 1920 tax year.
Amending Acts (7)
- Law of April 4, 1922, concerning amendments to certain provisions of the Law of July 16, 1920, on state income tax and property tax. · 1922-01-01
- Law of December 16, 1921, on the collection of an extraordinary state tax. · 1922-01-07
- Regulation of the Minister of Finance of February 7, 1922, concerning the postponement of deadlines for submitting statements under Art. 48 and income declarations under Art. 50 of the Law of July 16, 1920, on state income tax and property tax. · 1922-02-28
- Regulation of the Minister of Finance of July 28, 1922, concerning the postponement of the deadline for submitting income declarations under art. 50 of the law of July 16, 1920, on state income tax and property tax. · 1922-08-18
- Law of March 9, 1923, concerning amendments to the provisions on state income tax, in force on the basis of the law of April 4, 1922, and the law of July 16, 1920. · 1923-01-01
- Regulation of the Minister of Finance of 9 March 1923 concerning the postponement of the deadline for submitting income declarations under Art. 50 of the law of 19 July 1920 on state income tax and property tax. · 1923-03-24
- Regulation of the President of the Republic of December 28, 1934, on the regulation of the jurisdiction of authorities and the procedure in certain areas of state administration. · 1935-01-30
Information on Consolidated Text (2)
- Regulation of the Minister of Finance of April 30, 1925, concerning the text of the law on state income tax, as in force since the entry into force of the law of March 18, 1925.
- Regulation of the Minister of Finance of 14 July 1923 on the text of the law on state income tax, as in force since the entry into force of the Law of 9 March 1923.
Acts referring to this act
- Amended Acts: Regulation of the President of the Republic of December 28, 1934, on the regulation of the jurisdiction of authorities and the procedure in certain areas of state administration.
- Amended Acts: Regulation of the Minister of Finance of 9 March 1923 concerning the postponement of the deadline for submitting income declarations under Art. 50 of the law of 19 July 1920 on state income tax and property tax.
- Amended Acts: Law of March 9, 1923, concerning amendments to the provisions on state income tax, in force on the basis of the law of April 4, 1922, and the law of July 16, 1920.
- Amended Acts: Regulation of the Minister of Finance of July 28, 1922, concerning the postponement of the deadline for submitting income declarations under art. 50 of the law of July 16, 1920, on state income tax and property tax.
- Amended Acts: Regulation of the Minister of Finance of February 7, 1922, concerning the postponement of deadlines for submitting statements under Art. 48 and income declarations under Art. 50 of the Law of July 16, 1920, on state income tax and property tax.
- Amended Acts: Law of December 16, 1921, on the collection of an extraordinary state tax.
- Amended Acts: Law of April 4, 1922, concerning amendments to certain provisions of the Law of July 16, 1920, on state income tax and property tax.
- References: Regulation of the Minister of Finance of February 28, 1946, amending the Regulation of the Minister of Finance of March 25, 1937, on the implementation of the tax ordinance.
- Legal Basis: Regulation of the Minister of Finance of August 6, 1929, concerning changes in the organization of tax offices for taxes and stamp duties and appraisal commissions for income and industrial taxes in the administrative district of the Tax Chamber in Brześć n/B.
- Legal Basis: Regulation of the Minister of Finance of July 31, 1929, concerning changes in the organization of tax offices for taxes and stamp duties and appraisal commissions for income and industrial taxes in the administrative district of the Tax Chamber in Łuck.
- Legal Basis: Regulation of the Minister of Finance of April 20, 1929, concerning changes in the organization of tax offices for taxes and stamp duties and appraisal commissions for income and industrial taxes in the administrative district of the Tax Chamber in Lviv.
- Legal Basis: Regulation of the Minister of Finance of April 20, 1929, concerning changes in the organization of tax offices for taxes and stamp duties and appraisal commissions for income and industrial taxes in the administrative district of the Tax Chamber in Lviv.
- Legal Basis: Regulation of the Minister of Finance of April 14, 1922, concerning the deadlines for submitting statements under Art. 48 and income declarations under Art. 50 of the Law of July 16, 1920, on state income and property tax.
- Legal Basis: Regulation of the Minister of Finance of February 7, 1922, concerning the postponement of deadlines for submitting statements under Art. 48 and income declarations under Art. 50 of the Law of July 16, 1920, on state income tax and property tax.
- Legal Basis: Regulation of the Minister of Finance of December 16, 1921, amending §§ 5 and 6 of the Regulation of the Minister of Finance of July 30, 1921, concerning the determination of the number of assessment commissions for income tax, their seat, as well as the extension of the competence of assessment and appeal commissions to the territory of the former Austrian partition.
- Legal Basis: Regulation of the Minister of Finance of 30 November 1921 on the application of provisions on state income tax for legal persons.
- Legal Basis: Regulation of the Minister of Finance of July 30, 1921, on determining the number of assessment commissions for income tax, their seat, area of activity, as well as extending the competence of assessment and appeal commissions to the area of the former Austrian partition.
- Legal Basis: Regulation of the Minister of Finance of 7 June 1921 on the shift in the territory of the former Austrian partition of the deadline set in Art. 50 and 137 of the Law of 16 July 1920 on state income tax and property tax.
- Legal Basis: Regulation of the Minister of Finance of May 14, 1921, concerning the executive provisions to the law on state income tax and property tax.
- Legal Basis: Regulation of the Minister of Finance of 17 November 1920 on the reimbursement of travel expenses of members of tax commissions in the territory of the former Russian partition.
- Legal Basis: Regulation of the Minister of Finance of 8 November 1920 on the implementation of the provisions of Articles 45-48 and 89-92 of the Law on state income tax and property tax.
- Legal Basis: Regulation of the Minister of Finance of July 18, 1923, concerning the determination of the wholesale price index increase, applicable in the territories of the former Russian and Austrian partitions, for determining the amount of the state income tax for the tax year 1923, from all incomes, excluding incomes from official salaries, pensions, and remuneration for hired labor.
- Legal Basis: Regulation of the Minister of Finance of 9 March 1923 concerning the postponement of the deadline for submitting income declarations under Art. 50 of the law of 19 July 1920 on state income tax and property tax.
- Legal Basis: Regulation of the Minister of Finance of January 31, 1923, concerning the transfer to the municipal appraisal commission of the assessment of state income tax in the area of Włocławek.
- Legal Basis: Regulation of the Minister of Finance of February 7, 1923, concerning the postponement of the deadline for submitting income declarations under Article 50 of the Law of July 16, 1920, on state income tax and property tax.
- Legal Basis: Regulation of the Minister of Finance of January 25, 1923, concerning the transfer of the municipal valuation commission for the assessment of state income tax in the city of Łódź.
- Legal Basis: Regulation of the Minister of Finance of July 28, 1922, concerning the postponement of the deadline for submitting income declarations under art. 50 of the law of July 16, 1920, on state income tax and property tax.
- Legal Basis: Regulation of the Minister of Finance of June 19, 1922, concerning the transfer to the municipal appraisal commission of the assessment of state income tax in the area of the city of Łódź.
- Legal Basis: Regulation of the Minister of Finance of April 20, 1929, concerning changes in the organization of tax offices for taxes and stamp duties and appraisal commissions for income and industrial taxes in the administrative district of the Tax Chamber in Lviv.
- Legal Basis: Regulation of the Minister of Finance of April 20, 1929, concerning changes in the organization of tax offices for taxes and stamp duties and appraisal commissions for income and industrial taxes in the area of the city of Lviv.
- Legal Basis: Regulation of the Minister of Finance of July 15, 1929, on the amendment of the organization of tax offices in the Pomeranian Voivodeship.
- Legal Basis: Regulation of the Council of Ministers of September 22, 1920, on the determination of income thresholds for natural persons exempt from taxation in the 1920 tax year.
- Legal Basis: Regulation of the Minister of the Treasury of November 12, 1929, concerning changes in the organization of tax offices for taxes and stamp duties, treasury cash offices, and appraisal commissions for income and industrial taxes in the administrative district of the tax chamber in Brześć n/B.
- Legal Basis: Regulation of the Minister of the Treasury of November 12, 1929, concerning changes in the organization of tax offices for taxes and stamp duties, and appraisal commissions for income and industrial taxes in the administrative districts of the tax chambers in Kielce and Łódź.
- Legal Basis: Regulation of the Minister of Finance of August 6, 1929, concerning changes in the organization of tax offices for taxes and stamp duties, appraisal commissions for income and industrial taxes, and tax offices in the administrative district of the Tax Chamber in Lviv.
- Legal Basis from Art.: Regulation of the Minister of Finance of April 20, 1929, concerning changes in the organization of tax offices for taxes and stamp duties and appraisal commissions for income and industrial taxes in the administrative district of the Tax Chamber in Lviv.
- Legal Basis from Art.: Regulation of the Minister of Finance of August 6, 1929, concerning changes in the organization of tax offices for taxes and stamp duties and appraisal commissions for income and industrial taxes in the administrative district of the Tax Chamber in Brześć n/B.
- Legal Basis from Art.: Regulation of the Minister of Finance of August 6, 1929, concerning changes in the organization of tax offices for taxes and stamp duties, appraisal commissions for income and industrial taxes, and tax offices in the administrative district of the Tax Chamber in Lviv.
- Legal Basis from Art.: Regulation of the Minister of Finance of April 20, 1929, concerning changes in the organization of tax offices for taxes and stamp duties and appraisal commissions for income and industrial taxes in the administrative district of the Tax Chamber in Lviv.
- Legal Basis from Art.: Regulation of the Minister of Finance of April 20, 1929, concerning changes in the organization of tax offices for taxes and stamp duties and appraisal commissions for income and industrial taxes in the area of the city of Lviv.
- Legal Basis from Art.: Regulation of the Minister of Finance of April 20, 1929, concerning changes in the organization of tax offices for taxes and stamp duties and appraisal commissions for income and industrial taxes in the administrative district of the Tax Chamber in Lviv.
- Legal Basis from Art.: Regulation of the Minister of Finance of July 31, 1929, concerning changes in the organization of tax offices for taxes and stamp duties and appraisal commissions for income and industrial taxes in the administrative district of the Tax Chamber in Łuck.
- Consolidated Text for an Act: Regulation of the Minister of Finance of 14 July 1923 on the text of the law on state income tax, as in force since the entry into force of the Law of 9 March 1923.
- Consolidated Text for an Act: Regulation of the Minister of Finance of April 30, 1925, concerning the text of the law on state income tax, as in force since the entry into force of the law of March 18, 1925.