Decree of February 3, 1947, on the tax on the acquisition of property rights.

Texts

Related acts

Acts referring to this act

• Repealed Acts: Law of December 19, 1975 on inheritance and gift tax.
• 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 May 29, 1920, concerning the amendment of regulations on inheritance and gift tax.
• Amending Acts: Law of March 31, 1922, concerning amendments to certain provisions on the taxation of inheritances and donations.
• Amending Acts: Law of July 1, 1926, on stamp duties.
• Amended Acts: Law of December 19, 1975 on stamp duty.
• Amended Acts: Law of March 19, 1971, on the amendment of the decree on tax on acquisition of property rights.
• Amended Acts: Ordinance of the Minister of Finance of June 30, 1958, on the reduction of the interest rate of tax on the acquisition of property rights from the acquisition of certain agricultural real estate.
• Amended Acts: Decree of October 26, 1950, amending the decree on tax on acquisition of property rights.
• Amended Acts: Law of July 2, 1949, on amending the decree of February 3, 1947, on the tax on acquisition of property rights.
• References: Circular of the Minister of Finance of September 30, 1950, on applying to foreign states and the personnel of their representations in Poland subject exemptions in the tax on acquisition of property rights and in the stamp duty on applications and certificates.
• References: Regulation of the Minister of Justice of May 11, 1971, on amending certain court fees in civil cases and certain notarial fees.
• References: Decree of February 3, 1947, on stamp duty.
• References: Regulation of the Minister of Finance of November 8, 1948, on the implementation of the decree of February 3, 1947, on the tax on the acquisition of property rights, issued with regard to §§ 41, 46-55 and 58 in agreement with the Minister of Justice; with regard to §§ 56 and 57 and §§ 62 and 63 in agreement with the Ministers of Public Administration and Recovered Territories; with regard to §§ 59-61 and 64-67 in agreement with the Ministers of National Defence, Public Administration, Public Security, Foreign Affairs, Justice, Education, Culture and Art, Agriculture and Agrarian Reform, Forestry, Industry and Trade, Shipping, Reconstruction, Communication, Labour and Social Welfare, Health, Posts and Telegraphs, Recovered Territories, and with regard to § 72 in agreement with the Minister of Posts and Telegraphs.
• References: Regulation of the Council of Ministers of June 2, 1964, amending the regulation of June 11, 1955, on the determination of remuneration and the principles of concluding contracts for the publication of literary, scientific, and professional works in book form.
• References: Regulation of the Minister of Justice of November 14, 1947, issued in agreement with the Ministers of Public Administration, Recovered Territories, and Finance, on fees for legal acts performed before civil judges.
• References: Instruction of the Minister of Mining of December 31, 1954, on granting loans to young underground workers entering into marriage for the purchase of furniture and settlement.
• References: Regulation of the Council of Ministers of December 20, 1974 on the amendment of the amount of tax on gratuitous acquisition of property rights and the amount of certain fees.
• References: Order of the Minister of Finance of March 17, 1957, on the exemption of the acquisition of certain property rights from the property acquisition tax.
• References: Budget Law for 1975 of December 17, 1974.
• References: Regulation of the Council of Ministers of September 9, 1972, on the principles and rates of remuneration for authors and the conclusion and performance of publishing agreements for the publication of works in book form.
• References: Order of the Minister of Finance of January 31, 1952, on the conduct of substitute activities of the General Savings Bank by municipal cooperative banks.
• References: Order of the Minister of Finance of January 30, 1953, on the establishment of specimen forms for payers of tax on acquisition of property rights and stamp duty.
• References: Regulation of the Minister of Justice of May 19, 1973, on fees for notarial acts.
• References: Regulation of the Minister of Finance of October 12, 1951, on the implementation of the decree on the tax on the acquisition of property rights.
• References: Ordinance of the Minister of Finance of July 29, 1963, on the total or partial exemption of the acquisition of certain property rights from the property acquisition tax.
• References: Regulation of the Council of Ministers of June 11, 1955, on the determination of remuneration and the principles of concluding contracts for the publication in book form of literary, scientific, and professional works.
• References: Law of July 3, 1947, on the promotion of construction.
• Legal Basis: Circular of the Minister of Finance of May 3, 1954, on the taxation of the acquisition of property rights with the tax on the acquisition of property rights for compensation.
• Legal Basis: Regulation of the Minister of Finance of March 1, 1954, concerning exemption from the tax on the acquisition of property rights for the acquisition of certain property rights and exemption from stamp duty for certain applications and certificates.
• Legal Basis: Regulation of the Minister of Finance of February 20, 1954, on the exemption of settlers from the tax on the acquisition of property rights.
• Legal Basis: Order of the Minister of Finance of August 24, 1953, concerning the exemption of settlers from the tax on the acquisition of property rights.
• Legal Basis: Order of the Minister of Finance of January 30, 1953, on the establishment of specimen forms for payers of tax on acquisition of property rights and stamp duty.
• Legal Basis: Regulation of the Minister of Finance of October 13, 1952, on the exemption of settlers from the tax on the acquisition of property rights.
• Legal Basis: Regulation of the Minister of Finance of August 28, 1952, concerning the exemption of members of agricultural production cooperatives from tax on gratuitous acquisition of property rights.
• Legal Basis: Regulation of the Minister of Finance of April 12, 1952, on the exemption of the acquisition of certain property rights from the property acquisition tax.
• Legal Basis: Regulation of the Minister of Finance of December 18, 1948, concerning the establishment of principles for storing benefits expressed in foreign currency for the basis of calculating the tax on the acquisition of property rights.
• Legal Basis: Regulation of the Minister of Finance of June 28, 1966, amending the regulation on the exemption of acquisition of certain property rights from property acquisition tax.
• Legal Basis: Regulation of the Minister of Finance of 3 July 1963 on the Exemption of the Acquisition of Certain Property Rights from the Property Rights Acquisition Tax.
• Legal Basis: Regulation of the Minister of Finance of May 30, 1962, amending the regulation on the implementation of the decree on property acquisition tax.
• Legal Basis: Regulation of the Minister of Finance of October 12, 1951, on the implementation of the decree on the tax on the acquisition of property rights.
• Legal Basis: Regulation of the Minister of the Treasury of February 4, 1950, on exemption from the tax on the acquisition of property rights for the acquisition of certain property rights and exemption from stamp duty for certain documents.
• Legal Basis: Regulation of the Minister of Finance of July 1, 1949, on remuneration for the postal administration for the sale of treasury stamps and official bill blanks by post offices and agencies.
• Legal Basis: Regulation of the Minister of Finance of November 8, 1948, on the implementation of the decree of February 3, 1947, on the tax on the acquisition of property rights, issued with regard to §§ 41, 46-55 and 58 in agreement with the Minister of Justice; with regard to §§ 56 and 57 and §§ 62 and 63 in agreement with the Ministers of Public Administration and Recovered Territories; with regard to §§ 59-61 and 64-67 in agreement with the Ministers of National Defence, Public Administration, Public Security, Foreign Affairs, Justice, Education, Culture and Art, Agriculture and Agrarian Reform, Forestry, Industry and Trade, Shipping, Reconstruction, Communication, Labour and Social Welfare, Health, Posts and Telegraphs, Recovered Territories, and with regard to § 72 in agreement with the Minister of Posts and Telegraphs.
• Legal Basis: Order of the Minister of Finance of April 11, 1975, amending the order on the total or partial exemption of the acquisition of certain property rights from property acquisition tax.
• Legal Basis: Order of the Minister of Finance of May 15, 1974, amending the order on the total or partial exemption of the acquisition of certain property rights from the property rights acquisition tax.
• Legal Basis: Order of the Minister of Finance of December 17, 1973, amending the order on the total or partial exemption of the acquisition of certain property rights from property acquisition tax.
• Legal Basis: Order of the Minister of Finance of September 11, 1972, amending the order on the total or partial exemption of the acquisition of certain property rights from the tax on the acquisition of property rights.
• Legal Basis: Order of the Minister of Finance of January 4, 1972, amending the order on the total or partial exemption of the acquisition of certain property rights from the property rights acquisition tax.
• Legal Basis: Order of the Minister of Finance of August 7, 1969, on the total or partial exemption of the acquisition of certain property rights from the property acquisition tax.