Home / Dz.U. 1946 nr 27 poz. 174
Decree of May 16, 1946, on tax proceedings.
Dekret z dnia 16 maja 1946 r. o postępowaniu podatkowym.
Type
Decree (Dekret)
Status
repealed (uchylony)
Announced
1946-05-16
Entry into force
1946-07-01
Texts
Related acts
Repealing Acts (1)
Acts Declared Repealed (1)
Implementing Regulations (352)
- Ordinance of the Minister of Finance of February 5, 1976, amending the ordinance on the collection of taxes from the provision of services by certain cooperative service establishments.
- Order of the Minister of Finance of November 24, 1976, amending the order on the determination of income from artistic and luthiery creation and activity as taxable artistic creation and activity.
- Order of the Minister of Finance of September 1, 1976, amending the order on the determination of certain revenues subject to taxation according to the provisions on wage tax.
- Order of the Minister of Finance of August 19, 1976, amending the order on the collection of taxes from the provision of services by certain cooperative service establishments.
- Order of the Minister of Finance of February 28, 1975, on amending the regulations concerning the taxation of certain income with wage tax.
- Regulation of the Minister of Finance of March 28, 1974, amending the regulation on the determination of income from artistic and luthier activities as artistic activities subject to taxation under the regulations on remuneration tax and subject to turnover and income tax.
- Regulation of the Minister of Finance of March 22, 1974 amending the regulation on the collection of taxes for services rendered by certain cooperative service establishments.
- Order of the Minister of Finance of October 4, 1974, amending the order concerning the determination of certain revenues subject to taxation under the provisions on wage tax.
- Order of the Minister of Finance of December 12, 1973, on the collection of taxes for services rendered by certain cooperative service establishments.
- Order of the Minister of Finance of December 19, 1972, on the competence of financial authorities to determine and collect turnover tax and income tax from communal cooperatives associated in the Central Agricultural Cooperative "Peasant Self-Help", as well as consolidated tax from agricultural circles and cooperative agricultural centers associated in the Central Union of Agricultural Circles.
- Regulation of the Minister of Finance of July 26, 1973, amending the regulation on the determination of income from artistic and violin-making creation and activities as creation and artistic activities subject to taxation under regulations on remuneration tax and subject to taxation under regulations on turnover and income tax.
- Order of the Minister of Finance of November 30, 1972, amending the order concerning the procedure for recognizing agricultural holdings as jointly or separately managed for the purposes of land tax assessment.
- Regulation of the Minister of Finance of December 4, 1970, amending the regulation on determining certain revenues subject to taxation under the wage tax regulations.
- Regulation of the Minister of Finance of October 13, 1970, amending the regulation on the collection in lump-sum form of turnover and income tax from certain cooperative service establishments.
- Order of the Minister of Finance of September 16, 1970, amending the order on the procedure for recognizing farms as jointly or separately managed for the purposes of land tax assessment.
- Order of the Minister of Finance of February 24, 1969 on the collection of turnover and income taxes in lump-sum form from certain cooperative service establishments.
- Order of the Minister of Finance of January 16, 1969, on turnover tax from enterprises subordinate to and supervised by the Committee for Small-Scale Production, as well as cooperatives and their unions.
- Order of the Minister of Finance of December 20, 1968, on the determination of certain revenues subject to taxation under the regulations on remuneration tax.
- Order of the Minister of Finance of February 21, 1968, on determining income from artistic and luthiery creation and activities as artistic creation and activities subject to taxation under regulations on remuneration tax and subject to taxation under regulations on turnover and income tax.
- Ordinance of the Minister of Finance of September 5, 1968, on the performance of special tax supervision in the sugar industry.
- Order of the Minister of Finance of 15 July 1968 on determining the forms of tax books.
- Regulation of the Minister of Finance of 5 January 1968 on the obligation to notify financial authorities of contract conclusion.
- Regulation of the Minister of Finance of May 9, 1967, on the procedure for recognizing agricultural holdings as jointly or separately managed for the purposes of land tax assessment.
- Regulation of the Minister of Finance of March 31, 1966, on the amount and collection of tax on premises in buildings administered by national council housing administration offices and housing cooperatives.
- Order of the Minister of Finance of March 4, 1966, amending the order on determining certain incomes subject to taxation under the provisions on remuneration tax and subject to taxation under the provisions on turnover tax.
- Order of the Minister of Finance of February 28, 1966, on determining certain incomes earned by inventors as subject to taxation under the provisions on remuneration tax.
- Order of the Minister of Finance of November 29, 1966, on the lump-sum collection of taxes: turnover tax, non-commodity transaction tax, and income tax from certain cooperative service establishments.
- Ordinance of the Minister of Finance of September 8, 1966 amending the ordinance on the determination of certain incomes subject to taxation under the regulations on remuneration tax and subject to taxation under the regulations on turnover tax.
- Regulation of the Minister of Finance of April 22, 1966, amending the regulation on determining tax liabilities for certain public levies by ad hoc assessment.
- Regulation of the Minister of Finance of October 22, 1965, amending the regulation on the procedure for recognizing agricultural holdings as jointly or separately managed for the purposes of land tax assessment.
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Amending Acts (9)
- Law of February 25, 1948, on amending the decree of December 21, 1945, on turnover tax. · 1948-01-01
- Decree of October 25, 1948, on Turnover Tax. · 1949-01-01
- Decree of October 26, 1950, amending the decree on tax proceedings. · 1950-11-12
- Decree of January 28, 1953, on amending the provisions on tax proceedings. · 1953-02-07
- Law of 19 November 1956 on the amendment of the decree on tax proceedings. · 1956-12-01
- Law of December 21, 1962, on the amendment of the decree on tax proceedings and the decree on turnover tax. · 1963-01-01
- Regulation of the Minister of Finance of March 7, 1967, on the change of territorial jurisdiction of financial authorities in the field of income tax from income determined on the basis of external indicators. · 1967-03-24
- Law of December 16, 1972, on turnover tax. · 1973-01-01
- Regulation of the Council of Ministers of May 27, 1974, on the transfer of certain matters from the competence of higher-level state administration bodies to the competence of lower-level state administration bodies. · 1974-10-01
Amended Acts (4)
- Law of July 1, 1926, on stamp duties. · 1946-07-01
- Law of March 15, 1934 - Tax Ordinance. · 1946-07-01
- Law of March 31, 1922, concerning amendments to certain provisions on the taxation of inheritances and donations. · 1946-07-01
- Law of May 29, 1920, concerning the amendment of regulations on inheritance and gift tax. · 1946-07-01
Information on Consolidated Text (3)
- Announcement of the Minister of Finance of March 2, 1963, on the publication of the uniform text of the decree of May 16, 1946, on tax proceedings.
- Announcement of the Minister of Finance of December 20, 1956, on the promulgation of the consolidated text of the Decree of May 16, 1946, on tax proceedings.
- Announcement of the Minister of Finance of November 30, 1950, on the promulgation of the consolidated text of the decree of May 16, 1946, on tax proceedings.
References (3)
Acts referring to this act
- Repealed Acts: Law of January 31, 1980, on the Supreme Administrative Court and amending the Law - Code of Administrative Procedure.
- Implementing Regulations: Law of the National Home Council of January 3, 1945, on the procedure for issuing decrees with the force of law.
- Amending Acts: Law of March 31, 1922, concerning amendments to certain provisions on the taxation of inheritances and donations.
- Amending Acts: Law of March 15, 1934 - Tax Ordinance.
- Amending Acts: Law of May 29, 1920, concerning the amendment of regulations on inheritance and gift tax.
- Amending Acts: Law of July 1, 1926, on stamp duties.
- Amended Acts: Regulation of the Council of Ministers of May 27, 1974, on the transfer of certain matters from the competence of higher-level state administration bodies to the competence of lower-level state administration bodies.
- Amended Acts: Law of December 16, 1972, on turnover tax.
- Amended Acts: Regulation of the Minister of Finance of March 7, 1967, on the change of territorial jurisdiction of financial authorities in the field of income tax from income determined on the basis of external indicators.
- Amended Acts: Law of December 21, 1962, on the amendment of the decree on tax proceedings and the decree on turnover tax.
- Amended Acts: Law of 19 November 1956 on the amendment of the decree on tax proceedings.
- Amended Acts: Decree of January 28, 1953, on amending the provisions on tax proceedings.
- Amended Acts: Decree of October 26, 1950, amending the decree on tax proceedings.
- Amended Acts: Decree of October 25, 1948, on Turnover Tax.
- Amended Acts: Law of February 25, 1948, on amending the decree of December 21, 1945, on turnover tax.
- References: Regulation of the Minister of Finance of April 10, 1962, on the collection in lump-sum form of turnover, income, and equalization taxes from the revenues of craft and industrial establishments from export supplies and services.
- References: Regulation of the Minister of Finance of March 2, 1963, on the implementation of certain provisions of the decree on tax proceedings.
- References: Regulation of the Minister of Finance of December 29, 1964, amending the regulation on the collection in lump-sum form of turnover, income, and equalization taxes from the revenues of craft and industrial establishments from export supplies and services and anti-import activities.
- References: Ordinance of the Minister of Finance of May 9, 1958, on settlements with territorial budgets from the profits of state-owned enterprises supervised by the Minister of Internal Trade.
- References: Regulation of the Minister of Finance of December 7, 1965, on the obligation for taxpayers paying turnover and income taxes in lump-sum form to keep accounts for the purchase of certain materials.
- References: Regulation of the Minister of Finance of July 28, 1966 on tax cards for small craftsmen.
- References: Regulation of the Minister of Finance of December 22, 1966, on the lump-sum collection of turnover tax, income tax, and equalization tax from the revenues of craft and industrial establishments from supplies and services for export and of an anti-import nature.
- References: Regulation of the Minister of Foreign Affairs of December 13, 1966, on consular fees.
- References: Ordinance of the Minister of Light Industry and the Minister of Finance of April 9, 1958, on settlements of profits, losses, and working capital in organizational units subordinate to the Minister of Light Industry.
- References: Regulation of the Minister of Finance of December 30, 1966, on the collection in lump-sum form of turnover and income taxes from persons engaged in certain industries and services or trade.
- References: Regulation of the Minister of Finance of December 16, 1972, on lump-sum taxation of turnover and income for certain groups of taxpayers.
- References: Resolution No. 387 of the Council of Ministers of May 14, 1952, on the settlements of state enterprises with the central budget regarding working capital.
- References: Ordinance of the Minister of Forestry and Wood Industry of May 20, 1958, on settlements of profits and losses and working capital in organizational units subordinate to the Minister of Forestry and Wood Industry.
- References: Regulation of the Council of Ministers of November 30, 1972, on the transfer of certain matters to the jurisdiction of municipal heads and presidia of national councils of cities not constituting powiats and their bodies.
- References: Order of the Ministers of Mining and Energy and Finance of July 19, 1958, on settlements for profits, losses, price differences, and working capital in units supervised by the Minister of Mining and Energy.
- References: Regulation of the Minister of Finance of March 27, 1959, on settlements with the central budget regarding profits and losses of certain enterprises, associations, and ministries in 1959.
- References: Resolution No. 440 of the Council of Ministers of May 24, 1952, on territorial settlements of state enterprises regarding working capital with territorial budgets.
- References: Order of the Minister of Finance of May 7, 1959, concerning the detailed principles and procedure for settlements of state territorial industry enterprises with territorial budgets and concerning the principles and procedure for payments of profit independent of the enterprise's activity and irregular profit to provincial territorial industry unions.
- References: Regulation of the Minister of Finance of July 15, 1968, on tax books for taxpayers who are not entities of socialized economy.
- References: Order of the Minister of Finance of June 12, 1959, on settlements with the central budget for the 1958/1959 financial year of state agricultural enterprises and state farms operating on economic accounting principles.
- References: Regulation of the Minister of Finance of July 15, 1968, on commercial books for taxpayers who are not entities of socialized economy.
- References: Regulation of the Minister of Finance of July 17, 1970, on the obligation to keep accounts concerning the purchase of certain materials by taxpayers paying turnover and income tax in lump-sum form.
- References: Order of the Minister of Finance of July 25, 1959, concerning the detailed principles and procedure for settlements of state investment execution enterprises subordinate to national councils' presidia with territorial budgets and concerning the principles and procedure for remitting profit independent of the enterprise's activity and irregular profit to provincial superior units.
- References: Regulation of the Minister of Finance of April 9, 1960, on settlements with the central budget from profits and losses of certain enterprises, associations, and ministries in 1960.
- References: Order of the Minister of Finance of February 10, 1961, on detailed principles and procedures for settlements of enterprises, housing administration offices with territorial budgets regarding budget subsidies, profit, and determination of detailed principles and procedures for allocations to the development fund and repair fund.
- References: Order of the Minister of Finance of May 15, 1961, on the detailed principles and procedure for settlements of municipal economy enterprises with territorial budgets regarding profit contributions, budget subsidies and allocations to development, reserve and investment-repair funds.
- References: Resolution No. 97 of the Council of Ministers of February 10, 1951, on income tax from cooperatives.
- References: Regulation of the Minister of Finance of April 26, 1962, on settlements with the central budget regarding profits and losses of certain enterprises, associations, and ministries.
- References: Order of the Minister of Finance of May 13, 1963, on settlements with the central budget regarding profits and losses of certain enterprises, associations, and ministries.
- References: Order of the Minister of Finance of July 3, 1964, on the detailed principles and procedure for settlements of municipal economy enterprises with territorial budgets regarding profit contributions and budget surcharges, and on making deductions to the development, reserve, and investment-repair funds.
- References: Regulation of the Minister of Finance of 5 January 1968 on the obligation to notify financial authorities of contract conclusion.
- References: Regulation of the Minister of Finance of May 27, 1952, on determining tax liabilities for certain public levies by ad hoc assessment.
- References: Resolution No. 182 of the Council of Ministers of November 9, 1970, on income tax from cooperatives.
- References: Resolution No. 4 of the Council of Ministers of January 7, 1977, on the principles of taxation of economic activities of social and professional organizations by turnover and income tax.
- References: Regulation of the Minister of Finance of 23 December 1976 on turnover and income tax.