Home / Dz.U. 1925 nr 58 poz. 411
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.
Rozporządzenie Ministra Skarbu z dnia 30 kwietnia 1925 r. w sprawie tekstu ustawy o państwowym podatku dochodowym, w brzmieniu obowiązującem od czasu wejścia w życie ustawy z dnia 18 marca 1925 r.
Type
Regulation (Rozporządzenie)
Status
without status (bez statusu)
Announced
1925-04-30
Entry into force
1925-06-13
Texts
Keywords
income tax
Related acts
Implementing Regulations (46)
- Regulation of the Minister of Finance of March 29, 1930, 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 regional tax chamber in Warsaw.
- Regulation of the Minister of Finance of April 27, 1936, concerning the implementation of the law on state income tax.
- Regulation of the Minister of Finance of September 14, 1934, concerning the implementation of the Law on State Income Tax.
- Regulation of the Minister of Finance of March 31, 1934, on changes in the organization of tax offices and appraisal commissions for income and industrial tax in the administrative district of the Regional Tax Chamber in Warsaw.
- Regulation of the Minister of Finance of March 28, 1934, on changes in the organization of tax offices and assessment commissions for industrial and income tax in the administrative district of the Tax Chamber in Poznań.
- Regulation of the Minister of the Treasury of January 3, 1934, on the postponement to 1934 of the deadline for submitting income tax returns under Article 50 of the State Income Tax Act.
- Regulation of the Minister of the Treasury of January 9, 1933, concerning the postponement to 1933 of the deadline for submitting income declarations under Art. 50 of the law on state income tax.
- Regulation of the Minister of the Treasury of June 26, 1933, on changes in the organization of appeal commissions for industrial and income tax matters in the district of the Grodno Tax Chamber in Warsaw.
- Regulation of the Minister of Finance of September 14, 1932, on changes in the organization of appraisal commissions for income tax matters in the administrative districts of the tax chambers in Białystok, Grudziądz, Kraków, Lublin, Lviv I and II, Łódź, and Poznań.
- Regulation of the Minister of the Treasury of February 6, 1932, concerning the postponement to 1932 of the deadline for submitting income tax returns under Article 50 of the Law on State Income Tax.
- Regulation of the Minister of Finance of August 26, 1931, concerning changes in the organization of tax offices and the jurisdiction of appraisal commissions for income and industrial tax matters in the administrative district of the Grudziądz tax chamber.
- Regulation of the Minister of Finance of January 23, 1931, concerning the Postponement to 1931 of the Deadline for Filing Income Tax Returns under Art. 50 of the Law on State Income Tax.
- Regulation of the Minister of Finance of December 31, 1930, concerning changes in the organization of appraisal commissions for industrial and income tax matters in the Silesian Voivodeship district.
- Regulation of the Minister of Treasury of October 9, 1930, concerning changes in the organization of tax offices for taxes and stamp duties, and appraisal commissions for income and industrial taxes in the district of the Grudziądz tax chamber.
- Regulation of the Minister of the Treasury of August 9, 1930, concerning changes in the organization of tax offices and assessment commissions for income and industrial tax in the administrative district of the Tax Chamber in Brześć n/B.
- Regulation of the Minister of the Treasury of April 7, 1930, on the reorganization of the appraisal commission for income tax matters at the tax office for taxes and fiscal fees in Sieradz within the district of the fiscal chamber in Łódź.
- Regulation of the Minister of the Treasury of January 13, 1937, on the amendment of the regulation of the Minister of the Treasury of April 27, 1936, concerning the implementation of the law on state income tax.
- Regulation of the Minister of Finance of 3 February 1930 on changes in the organization of tax offices in the Pomeranian Voivodeship and on the partial amendment of the implementing provisions to the Law of 1 July 1926 on stamp duties.
- Regulation of the Minister of Finance of 24 February 1930 on 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 Kielce.
- Regulation of the Minister of Finance of February 14, 1930, concerning the postponement to 1930 of the deadline for submitting income declarations under Article 50 of the State Income Tax Act.
- Regulation of the Minister of Finance of February 1, 1930, on changes in the organization of tax offices for taxes and stamp duties and appraisal commissions for income and industrial tax in the administrative district of the tax chamber in Brześć n/B.
- Regulation of the Minister of Finance of February 12, 1929, on the reorganization of the estimation commission for income tax at the tax office for taxes and stamp duties in Łask in the district of the tax chamber in Łódź.
- Regulation of the Minister of Finance of February 12, 1929, on the reorganization of the estimation commission for income tax at the tax office for taxes and stamp duties in Brzeziny in the district of the tax chamber in Łódź.
- Regulation of the Minister of Finance of January 24, 1929, on the postponement to the tax year 1929 of the deadline for submitting income declarations under Article 50 of the Law on State Income Tax.
- 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 Białystok.
- 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 Białystok.
- 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 28, 1929, on changing 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 Lublin.
- Regulation of the Minister of Finance of 17 October 1928, concerning the reorganization of tax offices for stamp duties and fees, and appraisal commissions for income and industrial tax matters within the administrative area of the Okręgowa Tax Chamber in Warsaw.
- Regulation of the Minister of Finance of 15 October 1928, concerning the reorganization of tax offices for stamp duties and fees, and appraisal commissions for income and industrial tax matters within the administrative area of the Grodzka Tax Chamber in Warsaw.
- … +16
Amending Acts (17)
- Regulation of the President of the Republic of February 4, 1928, on supplementing Article 73 of the law on state income tax. · 1925-01-01
- Regulation of the Minister of Finance of February 10, 1926, concerning the postponement to the tax year 1926 of the deadline for submitting income tax returns under Article 50 of the Law on State Income Tax. · 1926-02-24
- Regulation of the Minister of Finance of March 30, 1927, on the postponement to the tax year 1927 of the deadline for submitting income tax returns under Article 50 of the Law on State Income Tax. · 1927-04-06
- Regulation of the President of the Republic of November 8, 1927, on supplementing Article 24 of the Law on State Income Tax. · 1928-04-01
- Regulation of the Minister of Finance of January 24, 1929, on the postponement to the tax year 1929 of the deadline for submitting income declarations under Article 50 of the Law on State Income Tax. · 1929-02-20
- Law of November 7, 1931, concerning the amendment of certain provisions of the law on state income tax. · 1932-01-01
- Law of March 17, 1932, on the amendment of certain provisions of laws concerning municipal finances. · 1932-04-01
- Regulation of the Minister of the Treasury of January 9, 1933, concerning the postponement to 1933 of the deadline for submitting income declarations under Art. 50 of the law on state income tax. · 1933-02-22
- Law of March 15, 1934 - Tax Ordinance. · 1934-10-01
- Law of March 18, 1935, on the amendment of the law on state income tax. · 1935-04-06
- Decree of the President of the Republic of November 22, 1935, on the amendment of the law on state income tax. · 1936-01-01
- Regulation of the Minister of Finance of July 18, 1936, on the implementation of the Decree of the President of the Republic of May 7, 1936, on tax reliefs for buyers of motor vehicles. · 1936-07-31
- Law of 9 April 1938 amending the Law on State Income Tax. · 1938-04-15
- Decree of the President of the Republic of September 3, 1939, on the amendment of the law on state income tax. · 1939-09-03
- Decree of the Polish Committee of National Liberation of October 23, 1944, on the amendment of the Act on state income tax. · 1944-10-01
- Decree of the Polish Committee of National Liberation of December 22, 1944, on the amendment of the law on state income tax. · 1944-12-27
- Decree of August 18, 1945, on remuneration tax. · 1945-09-01
Information on Consolidated Text (1)
Legal Basis from Art. (1)
Consolidated Text for an Act (1)
Acts referring to this act
- Implementing Regulations: Law of March 18, 1925, concerning the amendment of certain provisions on state income tax, in force on the basis of the Law on State Income Tax, announced by the Regulation of the Minister of the Treasury of July 14, 1923, and on the basis of the Law of January 10, 1924.
- Amended Acts: Decree of August 18, 1945, on remuneration tax.
- Amended Acts: Decree of the Polish Committee of National Liberation of December 22, 1944, on the amendment of the law on state income tax.
- Amended Acts: Decree of the Polish Committee of National Liberation of October 23, 1944, on the amendment of the Act on state income tax.
- Amended Acts: Decree of the President of the Republic of September 3, 1939, on the amendment of the law on state income tax.
- Amended Acts: Law of 9 April 1938 amending the Law on State Income Tax.
- Amended Acts: Regulation of the Minister of Finance of July 18, 1936, on the implementation of the Decree of the President of the Republic of May 7, 1936, on tax reliefs for buyers of motor vehicles.
- Amended Acts: Decree of the President of the Republic of November 22, 1935, on the amendment of the law on state income tax.
- Amended Acts: Law of March 18, 1935, on the amendment of the law on state income tax.
- Amended Acts: Law of March 15, 1934 - Tax Ordinance.
- Amended Acts: Regulation of the Minister of the Treasury of January 9, 1933, concerning the postponement to 1933 of the deadline for submitting income declarations under Art. 50 of the law on state income tax.
- Amended Acts: Law of March 17, 1932, on the amendment of certain provisions of laws concerning municipal finances.
- Amended Acts: Law of November 7, 1931, concerning the amendment of certain provisions of the law on state income tax.
- Amended Acts: Regulation of the Minister of Finance of January 24, 1929, on the postponement to the tax year 1929 of the deadline for submitting income declarations under Article 50 of the Law on State Income Tax.
- Amended Acts: Regulation of the President of the Republic of November 8, 1927, on supplementing Article 24 of the Law on State Income Tax.
- Amended Acts: Regulation of the Minister of Finance of March 30, 1927, on the postponement to the tax year 1927 of the deadline for submitting income tax returns under Article 50 of the Law on State Income Tax.
- Amended Acts: Regulation of the Minister of Finance of February 10, 1926, concerning the postponement to the tax year 1926 of the deadline for submitting income tax returns under Article 50 of the Law on State Income Tax.
- Amended Acts: Regulation of the President of the Republic of February 4, 1928, on supplementing Article 73 of the law on state income tax.
- Information on Consolidated Text: Law of July 16, 1920, on state income tax and property tax
- References: Regulation of the President of the Republic of November 24, 1930, amending and supplementing certain provisions of the Regulation of the President of the Republic of June 1, 1927, on supporting the expansion and economic development of the city and port of Gdynia.
- References: Tax Law of March 29, 1930, for the period from April 1, 1930, to March 31, 1931
- References: Regulation of the Minister of Finance of March 30, 1929, on the collection, in the period from April 1, 1929, to March 31, 1930, of an extraordinary 10% surcharge on certain taxes and stamp duties.
- References: Law of 26 March 1935 on exemption from criminal liability in cases of tax offenses.
- References: Law of October 22, 1931, on the crisis surcharge to the state income tax.
- Legal Basis: Regulation of the Minister of Finance of March 31, 1934, on changes in the organization of tax offices and appraisal commissions for income and industrial tax in the administrative district of the Regional Tax Chamber in Warsaw.
- Legal Basis: Regulation of the Minister of the Treasury of April 7, 1930, on the reorganization of the appraisal commission for income tax matters at the tax office for taxes and fiscal fees in Sieradz within the district of the fiscal chamber in Łódź.
- Legal Basis: Regulation of the Minister of Finance of 17 October 1928, concerning the reorganization of tax offices for stamp duties and fees, and appraisal commissions for income and industrial tax matters within the administrative area of the Okręgowa Tax Chamber in Warsaw.
- Legal Basis: Regulation of the Minister of Finance of March 29, 1930, 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 regional tax chamber in Warsaw.
- Legal Basis: Regulation of the Minister of Finance of March 28, 1934, on changes in the organization of tax offices and assessment commissions for industrial and income tax in the administrative district of the Tax Chamber in Poznań.
- Legal Basis: Regulation of the Minister of Finance of February 28, 1929, on changing 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 Lublin.
- Legal Basis: Regulation of the Minister of Finance of 3 February 1930 on changes in the organization of tax offices in the Pomeranian Voivodeship and on the partial amendment of the implementing provisions to the Law of 1 July 1926 on stamp duties.
- Legal Basis: Regulation of the Minister of the Treasury of January 13, 1937, on the amendment of the regulation of the Minister of the Treasury of April 27, 1936, concerning the implementation of the law on state income tax.
- Legal Basis: Regulation of the Minister of Finance of 24 February 1930 on 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 Kielce.
- Legal Basis: Regulation of the Minister of Finance of September 14, 1932, on changes in the organization of appraisal commissions for income tax matters in the administrative districts of the tax chambers in Białystok, Grudziądz, Kraków, Lublin, Lviv I and II, Łódź, and Poznań.
- Legal Basis: Regulation of the Minister of Finance of February 14, 1930, concerning the postponement to 1930 of the deadline for submitting income declarations under Article 50 of the State Income Tax Act.
- Legal Basis: Regulation of the Minister of the Treasury of January 3, 1934, on the postponement to 1934 of the deadline for submitting income tax returns under Article 50 of the State Income Tax Act.
- Legal Basis: Regulation of the Minister of Finance of February 1, 1930, on changes in the organization of tax offices for taxes and stamp duties and appraisal commissions for income and industrial tax in the administrative district of the tax chamber in Brześć n/B.
- Legal Basis: Regulation of the Minister of Finance of January 24, 1929, on the postponement to the tax year 1929 of the deadline for submitting income declarations under Article 50 of the Law on State Income Tax.
- 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 Białystok.
- Legal Basis: Regulation of the Minister of the Treasury of June 26, 1933, on changes in the organization of appeal commissions for industrial and income tax matters in the district of the Grodno Tax Chamber in Warsaw.
- 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 Białystok.
- Legal Basis: Regulation of the Minister of Finance of February 12, 1929, on the reorganization of the estimation commission for income tax at the tax office for taxes and stamp duties in Brzeziny in the district of the tax chamber in Łódź.
- Legal Basis: Regulation of the Minister of Finance of September 14, 1934, concerning the implementation of the Law on State Income Tax.
- Legal Basis: Regulation of the Minister of Finance of January 30, 1928, 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 Warsaw.
- Legal Basis: Regulation of the Minister of Finance of December 31, 1927, concerning the amendment of the organization of tax offices and stamp duty offices and estimation commissions for income and industrial taxes in the district of the Poznań tax chamber.
- Legal Basis: Regulation of the Minister of Finance of January 23, 1931, concerning the Postponement to 1931 of the Deadline for Filing Income Tax Returns under Art. 50 of the Law on State Income Tax.
- Legal Basis: Regulation of the Minister of Finance of December 31, 1927, concerning the amendment of the organization of tax offices and stamp duty offices and estimation commissions for income and industrial taxes in the district of the Poznań tax chamber.
- Legal Basis: Regulation of the Minister of Finance of February 7, 1928, concerning the reorganization of tax offices for taxes and stamp duties, and appraisal commissions for income and industrial tax matters in the administrative district of the tax chamber in Vilnius.
- Legal Basis: Regulation of the Minister of Finance of December 13, 1927, on the amendment of the organization of tax offices for direct and stamp taxes, cadastral offices, treasury cash desks, and appraisal commissions for income and industrial tax in the administrative district of the tax chamber in Grudziądz.
- Legal Basis: Regulation of the Minister of Finance of February 14, 1928, concerning the postponement to 1928 of the deadline for submitting income declarations under Article 50 of the Law on State Income Tax.