Law of March 15, 1934 - Tax Ordinance.

Texts

The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.

Keywords

Related acts

Acts referring to this act

• Implementing Regulations: Law of March 17, 1921 - Constitution of the Republic of Poland.
• Amending Acts: Law of December 19, 1931, on the extraordinary tax on certain professional activities.
• Amending Acts: Law of July 16, 1920, on capital and annuity tax.
• Amending Acts: Regulation of the President of the Republic of June 17, 1924, on the amount and collection of state real estate tax in urban municipalities and on certain buildings in rural municipalities for the year 1924.
• Amending Acts: Law of April 1, 1925, on extending the validity of regulations on the assessment and collection of the state real estate tax in municipal communes and on certain buildings in rural communes.
• Amending Acts: 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.
• Amending Acts: Law of July 15, 1925, on the state industrial tax.
• Amending Acts: Law of August 2, 1926, on local taxes.
• Amending Acts: Law of July 1, 1926, on stamp duties.
• Amending Acts: Regulation of the President of the Republic of April 22, 1927, on urban development.
• Amending Acts: Law of December 17, 1931, concerning amendment of certain provisions of the regulations on state real estate tax in urban municipalities and on certain buildings in rural municipalities.
• Amending Acts: Regulation of the President of the Republic of March 12, 1928, on the extension of the validity and supplementation of the Act of April 1, 1925, on the assessment and collection of state real estate tax in urban communes and on certain buildings in rural communes.
• Amending Acts: Law of December 17, 1931, on the state tax on electrical energy.
• Amended Acts: Decree of April 11, 1947, on Tax Penal Law.
• Amended Acts: Decree of June 27, 1946, amending the Decree of April 11, 1945, on the structure of tax administration authorities and tax enforcement bodies.
• Amended Acts: Decree of May 16, 1946, on tax proceedings.
• Amended Acts: Decree of May 16, 1946, on tax liabilities.
• Amended Acts: Law of January 11, 1938, on the service of official documents by municipalities.
• Amended Acts: Regulation of the Minister of the Treasury of February 6, 1937, on the postponement of the deadline for submitting income tax declarations for the tax year 1937.
• Amended Acts: Decree of the President of the Republic of January 14, 1936, on the amendment of the tax ordinance.
• Amended Acts: Regulation of the Minister of Finance of February 5, 1935, concerning the postponement of the deadline for submitting tax declarations for income tax for the year 1935 by natural persons and vacant estates (not covered), keeping commercial or economic books, and the deadline for payment of advance installments.
• References: Regulation of the Minister of the Treasury of June 20, 1936, issued in agreement with the Ministers of Agriculture and Agrarian Reform and Internal Affairs concerning the implementation of the law on land classification for land tax.
• 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 the Treasury of March 18, 1937, on the payment of tax liabilities with securities.
• References: Regulation of the Minister of Finance of June 27, 1945, on the implementation of the Decree on the extraordinary tax on war profiteering.
• References: Regulation of the Minister of the Treasury of April 19, 1939, issued in agreement with the Ministers of Industry and Trade and Military Affairs, on investment reliefs for creating coal reserves.
• 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 the Treasury of February 28, 1939, on the collection of turnover tax in lump-sum form for the tax year 1939 from taxi operating enterprises.
• References: Regulation of the Minister of the Treasury of February 24, 1939, on the collection of income tax in lump-sum form for the tax years 1939 and 1940.
• 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: Regulation of the Minister of Finance of November 16, 1938, issued: as to § 6 in agreement with the Minister of Industry and Trade, and as to §§ 11 and 35 in agreement with the Ministers of Industry and Trade and Military Affairs; furthermore, as to §§ 2-5, 7-20 and 22-24 by the Ministers of Industry and Trade, Military Affairs, Internal Affairs, Justice, Agriculture and Agrarian Reform, and Communications, and as to §§ 54-72 by the Ministers of Internal Affairs and Justice - for the purpose of implementing the law of April 9, 1938, on investment relief.
• References: Law of 9 April 1938 on investment reliefs.
• References: 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.
• References: Regulation of the Minister of Finance of April 19, 1947, concerning the implementation of the Act of February 22, 1947, on amnesty.
• References: Decree of August 18, 1945, on remuneration tax.
• References: Regulation of the Minister of Finance of September 14, 1934, on the calculation and collection of tax on electrical energy.
• References: Regulation of the Minister of Finance of March 29, 1938, issued in agreement with the Minister of Industry and Trade, on lump-sum industrial turnover tax for small enterprises for the year 1938.
• References: Decree of the President of the Republic of May 7, 1936, on tax relief for purchasers of motor vehicles.
• References: Decree of June 12, 1946, amending the decree of August 18, 1945, on remuneration tax.
• Legal Basis: Order of the Minister of the Treasury of February 22, 1946, on extending the powers of tax offices (audit offices) to decide appeals, on postponing the deadline for submitting declarations for turnover and income tax assessment, and the deadline for acquiring registration cards.
• Legal Basis: 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 4, 1945, on postponing the deadline for submitting declarations for the assessment of the extraordinary tax on war profiteering.
• Legal Basis: Regulation of the Minister of Finance of April 20, 1945, on extending the scope of powers of tax offices to decide appeals.
• Legal Basis: Regulation of the Minister of Finance of March 29, 1945, on the extension of the deadline for submitting tax returns for turnover tax for the tax year 1944 and income tax for the tax year 1945.
• Legal Basis: Regulation of the Minister of the Treasury of April 30, 1937, on the postponement of the payment deadline for the first installment of the state land tax for 1937.
• Legal Basis: Regulation of the Minister of the Treasury of March 25, 1937, on the implementation of the Tax Ordinance.
• Legal Basis: Regulation of the Minister of the Treasury of March 31, 1937, issued in agreement with the Ministers of Internal Affairs and Agriculture and Agrarian Reform, on the amount and collection of the state land tax.
• Legal Basis: Regulation of the Minister of the Treasury of February 6, 1937, on the postponement of the deadline for submitting income tax declarations for the tax year 1937.
• Legal Basis: Regulation of the Minister of Treasury of April 16, 1936, on the postponement of the payment deadline for the first installment of the local tax for 1936.
• Legal Basis: Regulation of the Minister of the Treasury of January 27, 1936, on the extension of the deadline for submitting income tax declarations for the tax year 1936.