Home / Dz.U. 1925 nr 79 poz. 550
Law of July 15, 1925, on the state industrial tax.
Ustawa z dnia 15 lipca 1925 r. o państwowym podatku przemysłowym.
Type
Law (Ustawa)
Status
repealed (uchylony)
Announced
1925-07-15
Entry into force
1925-08-07
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
taxes
Related acts
Repealing Acts (1)
- Law of May 4, 1938, on turnover tax. · 1939-01-01
Repealed Acts (5)
- Law of July 16, 1920, on stamp duty on the sale of luxury goods. · 1926-01-01
- Law of July 9, 1924, on the extension of the validity of: a) the Law of May 14, 1923, on state industrial tax and b) the Law of July 16, 1920, on stamp duty on the sale of luxury goods, to the Upper Silesian part of the Silesian Voivodeship. · 1926-01-01
- Regulation of the President of the Republic of Poland of April 12, 1924, on the increase of the price of industrial certificates and registration cards. · 1926-01-01
- Regulation of the President of the Republic of January 31, 1924, concerning the non-deduction of advance payments made for industrial tax in the form of industrial certificates from the industrial tax. · 1926-01-01
- Law of 14 May 1923 on state industrial tax. · 1926-01-01
Implementing Regulations (91)
- Regulation of the Minister of Finance, issued in agreement with the Minister of Industry and Trade, of February 17, 1936, on the collection of a consolidated industrial tax on sugar.
- Regulation of the Minister of Finance, issued in agreement with the Minister of Industry and Trade, of February 17, 1936, on the collection of a consolidated industrial tax on the turnover of beer, wine drinks, quality spirits, vinegar, acetic acid, and yeast.
- Regulation of the Minister of Finance, issued in agreement with the Minister of Industry and Trade, of February 17, 1936, on the collection of a consolidated industrial tax on the turnover of articles covered by the Tobacco Monopoly, on the turnover of products of the State Spirit Monopoly, table salt (edible), cattle, and industrial salt, and lottery tickets of the state lottery.
- Regulation of the Minister of Finance, issued in agreement with the Minister of Industry and Trade, of February 14, 1936, on the collection of a consolidated industrial tax on cement.
- Regulation of the Minister of Finance, issued in agreement with the Minister of Industry and Trade, of February 14, 1936, on the collection of a consolidated industrial tax on matches.
- Regulation of the Minister of Finance of March 6, 1935, issued in agreement with the Minister of Industry and Trade, concerning the lump-sum taxation of industrial turnover for small enterprises.
- Regulation of the Minister of Finance of May 31, 1935, issued in agreement with the Minister of Industry and Trade amending the Regulation of the Minister of Finance of April 13, 1935, issued in agreement with the Minister of Industry and Trade, concerning the collection of a consolidated industrial tax on turnover of beer, wine drinks, quality spirits, vinegar, acetic acid, and yeast.
- Regulation of the Minister of the Treasury of April 13, 1935, issued in agreement with the Minister of Industry and Trade, on the collection of a consolidated industrial tax on turnover of beer, wine drinks, premium vodkas, vinegar, acetic acid, and yeast.
- Regulation of the Minister of the Treasury of March 18, 1935, in agreement with the Minister of Industry and Trade, on the collection of a consolidated industrial tax on sugar.
- Regulation of the Minister of Finance of September 14, 1934, concerning the implementation of the Law of July 15, 1925, on State Industrial Tax.
- Regulation of the Minister of the Treasury of January 13, 1934, in agreement with the Minister of Industry and Trade, concerning the collection of consolidated industrial tax on sugar.
- 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 30, 1934, issued in agreement with the Minister of Industry and Trade, concerning the lump-sum industrial tax on turnover for small enterprises.
- Regulation of the Minister of Finance of December 29, 1933, in agreement with the Minister of Industry and Trade, on the collection of consolidated industrial tax on matches.
- 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 March 15, 1933, issued in agreement with the Ministers of Industry and Trade and Agriculture and Agrarian Reform, on the determination of the list of raw materials and semi-finished products necessary for the development of domestic agriculture or industry.
- Regulation of the Minister of the Treasury of September 21, 1932, issued in agreement with the Minister of Industry and Trade, concerning the collection of integrated industrial tax on sugar.
- Regulation of the Minister of the Treasury of June 24, 1932, on changes in the organization of tax offices and appraisal commissions for income and industrial tax matters in the administrative district of the tax chamber in Grudziądz.
- Regulation of the Minister of the Treasury of June 22, 1932, issued in agreement with the Minister of Industry and Trade concerning the unified collection of industrial tax on cement.
- Regulation of the Minister of the Treasury of May 28, 1932, issued in agreement with the Minister of Industry and Trade concerning the unified collection of industrial tax on turnover of articles covered by the Tobacco Monopoly, products of the State Spirits Monopoly, kitchen (edible), cattle, and industrial salt, as well as state lottery tickets.
- Regulation of the Minister of Finance of June 9, 1932, concerning changes in the organization of tax offices and assessment commissions for industrial and income tax in the administrative district of Tax Chamber I in Lviv.
- Regulation of the Minister of Finance of April 23, 1932, concerning changes in the organization of tax offices and assessment commissions for income and industrial tax in the administrative district of the Grodzka Tax Chamber in Warsaw.
- Regulation of the Minister of Finance of April 13, 1932, issued in agreement with the Minister of Industry and Trade, on the keeping, examination, and evaluation of commercial books for the purposes of the state industrial tax.
- Regulation of the Minister of Finance of March 29, 1932, for the implementation of the Law of July 15, 1925, on the state industrial tax, the consolidated text of which was announced in the annex to the Announcement of the Minister of Finance of January 27, 1932.
- Regulation of the Minister of Finance of 9 March 1932 on changes in the organization of tax offices and appraisal commissions for income and industrial tax in the administrative district of the tax chamber in Poznań.
- Regulation of the Minister of Finance of 9 March 1932 on changes in the organization of tax offices and appraisal commissions for income and industrial tax in the administrative district of the tax chamber II in Lviv.
- Regulation of the Minister of the Treasury of March 3, 1932, concerning changes in the organization of tax offices and appraisal commissions for income and industrial tax in the administrative district of the tax chamber in Grudziądz.
- Regulation of the Minister of the Treasury of March 3, 1932, concerning changes in the organization of tax offices and appraisal commissions for income and industrial tax in the administrative district of tax chamber I in Lviv.
- Regulation of the Minister of the Treasury of March 3, 1932, concerning changes in the organization of tax offices and appraisal commissions for income and industrial tax in the administrative district of the tax chamber in Krakow.
- … +61
Amending Acts (11)
- Regulation of the Minister of Finance of October 7, 1925, issued in agreement with the Minister of Industry and Trade, on the reduction of the industrial tax rate for certain commercial enterprises. · 1925-09-01
- Regulation of the Minister of the Treasury of December 9, 1926, issued in agreement with the Minister of Industry and Trade, on partial amendment of the tariff containing the division of localities into classes. · 1927-01-01
- Announcement of the President of the Republic of January 18, 1927, on the correction of an error in Article 90 of the Act on State Industrial Tax. · 1927-02-03
- Regulation of the President of the Republic of August 17, 1927, concerning the amendment of Article 120 of the Law of July 15, 1925, on the state industrial tax. · 1927-08-26
- Regulation of the President of the Republic of March 22, 1928, concerning the amendment of Article 120 of the law of July 15, 1925, on state industrial tax, as amended by the Regulation of the President of the Republic of August 17, 1927. · 1928-03-26
- Regulation of the Minister of Finance of October 21, 1928, issued in agreement with the Minister of Industry and Trade, on a partial amendment to the tariff containing the division of localities into classes, concerning industrial tax. · 1929-01-01
- Regulation of the Minister of Finance of October 18, 1929, issued in agreement with the Minister of Industry and Trade, on partial amendment of the tariff containing the division of localities into classes, concerning industrial tax. · 1930-01-01
- Law of December 19, 1931, concerning amendment to the Law of July 15, 1925, on state industrial tax. · 1932-01-01
- Law of March 15, 1934 - Tax Ordinance. · 1934-10-01
- 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
- Decree of the President of the Republic of January 14, 1936, concerning the amendment of certain provisions regarding the state industrial tax and stamp duties. · 1936-01-15
Information on Consolidated Text (3)
- Announcement of the Minister of Treasury of May 30, 1936, concerning the publication of the consolidated text of the law on state industrial tax.
- Announcement of the Minister of Finance of August 9, 1934, concerning the publication of the consolidated text of the law on state industrial tax.
- Announcement of the Minister of Finance of January 27, 1932, on the publication of the consolidated text of the law on state industrial tax.
Acts referring to this act
- Repealing Acts: Law of 14 May 1923 on state industrial tax.
- Repealing Acts: Law of July 9, 1924, on the extension of the validity of: a) the Law of May 14, 1923, on state industrial tax and b) the Law of July 16, 1920, on stamp duty on the sale of luxury goods, to the Upper Silesian part of the Silesian Voivodeship.
- Repealing Acts: Law of July 16, 1920, on stamp duty on the sale of luxury goods.
- Repealing Acts: Regulation of the President of the Republic of January 31, 1924, concerning the non-deduction of advance payments made for industrial tax in the form of industrial certificates from the industrial tax.
- Repealing Acts: Regulation of the President of the Republic of Poland of April 12, 1924, on the increase of the price of industrial certificates and registration cards.
- Repealed Acts: Law of May 4, 1938, on turnover tax.
- Amended Acts: Decree of the President of the Republic of January 14, 1936, concerning the amendment of certain provisions regarding the state industrial tax and stamp duties.
- 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: Law of March 15, 1934 - Tax Ordinance.
- Amended Acts: Law of December 19, 1931, concerning amendment to the Law of July 15, 1925, on state industrial tax.
- Amended Acts: Regulation of the Minister of Finance of October 18, 1929, issued in agreement with the Minister of Industry and Trade, on partial amendment of the tariff containing the division of localities into classes, concerning industrial tax.
- Amended Acts: Regulation of the Minister of Finance of October 21, 1928, issued in agreement with the Minister of Industry and Trade, on a partial amendment to the tariff containing the division of localities into classes, concerning industrial tax.
- Amended Acts: Regulation of the President of the Republic of March 22, 1928, concerning the amendment of Article 120 of the law of July 15, 1925, on state industrial tax, as amended by the Regulation of the President of the Republic of August 17, 1927.
- Amended Acts: Regulation of the President of the Republic of August 17, 1927, concerning the amendment of Article 120 of the Law of July 15, 1925, on the state industrial tax.
- Amended Acts: Announcement of the President of the Republic of January 18, 1927, on the correction of an error in Article 90 of the Act on State Industrial Tax.
- Amended Acts: Regulation of the Minister of the Treasury of December 9, 1926, issued in agreement with the Minister of Industry and Trade, on partial amendment of the tariff containing the division of localities into classes.
- Amended Acts: Regulation of the Minister of Finance of October 7, 1925, issued in agreement with the Minister of Industry and Trade, on the reduction of the industrial tax rate for certain commercial enterprises.
- References: Regulation of the Minister of Industry and Trade of December 18, 1930, on the issuance of identity cards for Polish commercial travellers operating in the territory of Yugoslavia
- References: Regulation of the Minister of Industry and Trade of July 10, 1934, on the approval of amendments to the statute of the Chamber of Industry and Commerce in Vilnius.
- References: Regulation of the Minister of Industry and Trade of July 10, 1934, on the approval of amendments to the statute of the Chamber of Industry and Commerce in Poznań.
- References: Order of the Minister of Industry and Trade of June 17, 1937, on the issuance of identification cards for Polish commercial travellers operating in Canada.
- References: Regulation of the Minister of the Treasury of February 23, 1939, on the collection of turnover tax in lump-sum form for the tax years 1939 and 1940.
- References: Order of the Minister of Industry and Trade of October 9, 1937, on the issuance of identification cards for Polish commercial travelers operating in France.
- References: Regulation of the Minister of Industry and Trade of December 18, 1930, on the issuance of identity cards for Polish commercial travellers operating in the territory of Hungary
- References: Order of the Minister of Industry and Trade of July 31, 1939, on the Approval of Amendments to the Statute of the Chamber of Industry and Commerce in Katowice.
- References: Regulation of the Minister of Industry and Trade of December 18, 1930, on the issuance of identity cards for Polish commercial travellers operating in the territory of Austria
- References: Regulation of the Minister of Industry and Trade of December 18, 1930, on the issuance of identity cards for Polish commercial travellers operating in the territory of the Netherlands
- References: Regulation of the Minister of the Treasury of March 25, 1937, on the implementation of the Tax Ordinance.
- References: Regulation of the Minister of Industry and Trade of December 18, 1930, on the issuance of identity cards for Polish commercial travellers operating in the territory of Sweden
- References: Law of March 29, 1937, on amending the order of the President of the Republic of June 1, 1927, on the signing of the expansion and economic development of the city and port of Gdynia.
- References: Regulation of the Minister of Industry and Trade of December 18, 1930, on the issuance of identity cards for Polish commercial travellers operating in the territory of Bulgaria
- References: Law of August 5, 1938, on improving the finances of territorial self-government unions and amending the law on the temporary regulation of communal finances.
- References: Regulation of the Minister of Industry and Trade of December 18, 1930, on the issuance of identity cards for Polish commercial travellers operating in the territory of Norway
- References: Regulation of the Minister of Industry and Trade of December 18, 1930, on the issuance of identity cards for Polish commercial travellers operating in the territory of the Kingdom of Italy
- References: Regulation of the President of the Republic of September 22, 1927, amending the law introducing the Austrian Commercial Code.
- References: Regulation of the Minister of Industry and Trade of June 16, 1931, on the approval of amendments to the statute of the Chamber of Industry and Trade in Gdynia (formerly in Grudziądz)
- References: Regulation of the Minister of Industry and Trade of October 23, 1936, issued in agreement with the Ministers of the Treasury, Justice, and Agriculture and Agrarian Reform, on defining enterprises conducted on a larger scale.
- References: Regulation of the Minister of the Interior of April 20, 1939, issued in agreement with the Ministers of the Treasury and Communications, on special road surcharges.
- References: Regulation of the Minister of Industry and Trade of July 24, 1931, concerning the issuance of identification cards for Polish commercial travellers operating in the territory of Estonia.
- References: Regulation of the Minister of Industry and Trade of December 18, 1930, on the issuance of identity cards for Polish commercial travellers operating in the territory of Belgium and the Grand Duchy of Luxembourg
- 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: Regulation of the Minister of Industry and Trade of October 29, 1932, concerning the issuance of identification cards for Polish commercial travelers operating in the territory of Switzerland.
- References: Regulation of the Minister of Industry and Trade of October 29, 1932, concerning the issuance of identification cards for Polish commercial travelers operating in the territory of Greece.
- References: Regulation of the Minister of Industry and Trade of October 29, 1932, concerning the issuance of identification cards for Polish commercial travelers operating in the territory of Czechoslovakia.
- References: Regulation of the Minister of Industry and Trade of December 18, 1930, on the issuance of identity cards for Polish commercial travellers operating in the territory of Denmark
- References: Regulation of the Minister of Industry and Trade of June 28, 1934, on the approval of amendments to the statute of the Chamber of Industry and Trade in Lublin.
- References: Regulation of the Ministers of Internal Affairs and Finance of March 31, 1939, on the implementation of the Law of August 5, 1938, on improving the finances of territorial self-government associations and amending the law on the temporary regulation of communal finances.
- References: Regulation of the Minister of Industry and Trade of July 10, 1934, on the approval of amendments to the statute of the Chamber of Industry and Commerce in Sosnowiec.
- References: Regulation of the Minister of Industry and Trade of December 18, 1930, on the issuance of identity cards for Polish commercial travellers operating in the territory of Finland
- References: Regulation of the Minister of Industry and Trade of July 10, 1934, on the approval of amendments to the statute of the Chamber of Industry and Commerce in Krakow.