Home / Dz.U. 1947 nr 27 poz. 107
Decree of February 3, 1947, on stamp duty.
Dekret z dnia 3 lutego 1947 r. o opłacie skarbowej.
Type
Decree (Dekret)
Status
repealed (uchylony)
Announced
1947-02-03
Entry into force
1947-05-01
Texts
Related acts
Repealing Acts (1)
- Law of December 13, 1957 on stamp duty. · 1958-01-18
Implementing Regulations (19)
- Order of the Minister of Finance of March 28, 1957, amending the order of August 12, 1955, concerning the total or partial exemption of certain applications, certificates, and documents from stamp duty.
- Regulation of the Minister of Finance of April 23, 1956, amending the regulation of August 12, 1955, concerning the total or partial exemption of certain applications, certificates, and letters from stamp duty.
- Regulation of the Minister of Finance of August 12, 1955, on the total or partial exemption of certain applications, certificates, and letters from stamp duty.
- Regulation of the Minister of Finance of September 10, 1954, on partial exemption of certain applications and full exemption of certain applications and certificates from stamp duty.
- Regulation of the Minister of Finance of July 10, 1954, on the conversion of Social Savings Fund deposits into bonds of the National Loan for the Development of Poland's Forces.
- Regulation of the Minister of Finance of April 30, 1954, amending the regulation of April 11, 1952, on the exemption of certain applications, certificates, and letters from stamp duty.
- Regulation of the Minister of Finance of March 25, 1954, amending the regulation of April 11, 1952, concerning the exemption of certain applications, certificates and letters from stamp duty.
- 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.
- Circular of the Minister of Finance of August 5, 1953, on the collection of stamp duties on certified copies of civil status records issued to Polish citizens residing abroad.
- Regulation of the Minister of Finance of March 6, 1953, on exemption from stamp duty for certain transport documents for fuel transport.
- Order of the Minister of Finance of February 10, 1953, on the collection of stamp duty from certain applications.
- 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.
- Order of the Minister of Finance of September 10, 1953, amending the order of April 11, 1952, on exemption from stamp duty for certain applications, certificates, and documents.
- Regulation of the Minister of Finance of July 3, 1952, on stamp duty for certain petitions and certificates.
- Regulation of the Minister of Finance of April 11, 1952, on the exemption of certain applications, certificates, and letters from stamp duty.
- Regulation of the Minister of Finance of October 12, 1951, on the implementation of the decree on stamp duty.
- 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.
- 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.
- Regulation of the Minister of Finance of November 8, 1948, on the implementation of the decree of February 3, 1947, on stamp duty, issued with regard to § 5 in agreement with the Minister of Justice; with regard to §§ 6-10 in agreement with the Minister of Communication; with regard to §§ 11-13 in agreement with the Ministers of Communication and Shipping; with regard to § 14 in agreement with the Minister of Industry and Trade; with regard to § 15 in agreement with the Ministers of Justice, Communication, Shipping and Industry and Trade, and with regard to §§ 21-23 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.
Amending Acts (3)
Amended Acts (3)
- Decree of May 16, 1946, on tax liabilities. · 1947-05-01
- Decree of January 8, 1946, on income tax. · 1947-05-01
- Law of July 1, 1926, on stamp duties. · 1947-05-01
Information on Consolidated Text (2)
- Announcement of the Minister of Finance of January 27, 1951, on the promulgation of the consolidated text of the Decree of February 3, 1947, on stamp duty.
- Announcement of the Minister of Finance of September 29, 1949, on the publication of the consolidated text of the decree of February 3, 1947, on stamp duty.
References (11)
- Decree of February 3, 1947, on the tax on the acquisition of property rights.
- Regulation of the Minister of Supply and Trade of November 11, 1946, issued in agreement with the Ministers of Agriculture and Agrarian Reform, Public Administration, Recovered Territories, and Finance, on regulating the trade in grain and milled products.
- Decree of September 19, 1946, on the trade in hides.
- Decree of May 16, 1946, on tax proceedings.
- Law of 3 January 1946 on the transfer of basic branches of the national economy to State ownership.
- Decree of March 20, 1946, on municipal finances.
- Decree of November 30, 1945, on the Licensing of Catering Industry Enterprises.
- Decree of November 10, 1945, on the Amendment and Determination of First and Last Names.
- Regulation of the Ministers of Public Administration and Justice of November 24, 1945, on the Implementation of the Law on Civil Status Records and the Provisions Introducing This Law.
- Law of March 24, 1920, on the acquisition of real estate by foreigners.
- Decree concerning temporary provisions on trade unions.
Legal Basis (1)
Correction (2)
- Announcement of the Minister of Justice of November 25, 1949, on the correction of errors in texts published in the Journal of Laws of the Republic of Poland of 1949, No. 7, item 39; No. 24, item 161; No. 42, items 314 and 315; No. 53, item 419 and No. 55, item 438.
- Announcement of the Minister of Justice of May 20, 1947, on the correction of errors: 1) in the general provisions of civil law, 2) in the decree of January 23, 1947, on court fees in criminal cases, 3) in the decree of February 3, 1947, on the tax on acquisition of property rights, 4) in the decree of February 3, 1947, on stamp duty, 5) in the decree of April 11, 1947, on the amendment of the decree of June 6, 1945, on the binding force of court judgments issued during the German occupation in the territory of the Republic of Poland, 6) in the regulation of the Minister of Justice of November 26, 1946, on the organization and maintenance of land and perpetual registers, 7) in the regulation of the Minister of Justice of November 29, 1946, on the maintenance of existing land and perpetual registers after December 31, 1946, 8) in the regulation of the Minister of Justice of November 29, 1946, on the organization and maintenance of the document collection and on proceedings regarding the submission of documents, 9) in the regulation of the Minister of Finance of December 1, 1946, on the implementation, in the scope of public levies collected for the State Treasury, of Articles 3, 15, 58(3), 59, 60(3), 117, 120, 148(1), 161(2), and 164(1) of the decree of May 16, 1946, on tax proceedings.
Acts referring to this act
- Repealed Acts: Law of December 13, 1957 on stamp duty.
- 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 July 1, 1926, on stamp duties.
- Amending Acts: Decree of January 8, 1946, on income tax.
- Amending Acts: Decree of May 16, 1946, on tax liabilities.
- Amended Acts: Decree of October 26, 1950, amending the decree on stamp duty.
- Amended Acts: Decree of October 26, 1950, on tax liabilities.
- Amended Acts: Law of July 2, 1949, on amending the decree of February 3, 1947, on stamp duty.
- References: Regulation of the Minister of Posts and Telegraphs of October 30, 1948, issued in agreement with the Ministers of National Defense, Public Security, Industry and Trade, and Finance, on Private Experimental Radio Stations.
- References: Regulation of the Ministers of Industry and Trade and Finance of August 22, 1947, on the amount and deadline for paying fees for permits to conduct commercial enterprises and professionally perform commercial activities.
- References: Law of July 3, 1947, on the promotion of construction.
- References: Decree of February 3, 1947, on the tax on the acquisition of property rights.
- References: Order of the Minister of Internal Affairs of March 28, 1957, concerning the provision of address information by Citizens' Militia organs.
- References: Order of the Minister of Internal Affairs of March 2, 1956, on the provision of address information by Citizens' Militia organs.
- References: Circular of the Minister of Finance of June 5, 1951, on stamp duties on applications submitted to civil status offices.
- References: Instruction of the Minister of Finance of January 31, 1951, on the collection and accounting of stamp duties and fees collected on the basis of statutes on administrative fees.
- References: Regulation of the Ministers of Industry and Trade and Finance of November 15, 1947, on the amount of fees related to the notification of industrial operations and the performance of certain gainful activities.
- 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: Regulation of the Minister of Road and Air Transport of 27 February 1952 on fees for permits for public road transport.
- References: Regulation of the Minister of Finance of October 12, 1951, on the implementation of the decree on stamp duty.
- 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: Regulation of the Minister of Labour and Social Welfare of April 3, 1950, amending the regulation on the settlement of collective disputes between employers and agricultural workers.
- References: Regulation of the Minister of Finance of November 8, 1948, on the implementation of the decree of February 3, 1947, on stamp duty, issued with regard to § 5 in agreement with the Minister of Justice; with regard to §§ 6-10 in agreement with the Minister of Communication; with regard to §§ 11-13 in agreement with the Ministers of Communication and Shipping; with regard to § 14 in agreement with the Minister of Industry and Trade; with regard to § 15 in agreement with the Ministers of Justice, Communication, Shipping and Industry and Trade, and with regard to §§ 21-23 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.
- 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.
- 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 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 March 25, 1954, amending the regulation of April 11, 1952, concerning the exemption of certain applications, certificates and letters from stamp duty.
- Legal Basis: Regulation of the Minister of Finance of November 8, 1948, on the implementation of the decree of February 3, 1947, on stamp duty, issued with regard to § 5 in agreement with the Minister of Justice; with regard to §§ 6-10 in agreement with the Minister of Communication; with regard to §§ 11-13 in agreement with the Ministers of Communication and Shipping; with regard to § 14 in agreement with the Minister of Industry and Trade; with regard to § 15 in agreement with the Ministers of Justice, Communication, Shipping and Industry and Trade, and with regard to §§ 21-23 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.
- 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: Order of the Minister of Finance of September 10, 1953, amending the order of April 11, 1952, on exemption from stamp duty for certain applications, certificates, and documents.
- Legal Basis: Circular of the Minister of Finance of August 5, 1953, on the collection of stamp duties on certified copies of civil status records issued to Polish citizens residing abroad.
- Legal Basis: Regulation of the Minister of Finance of March 6, 1953, on exemption from stamp duty for certain transport documents for fuel transport.
- Legal Basis: Order of the Minister of Finance of February 10, 1953, on the collection of stamp duty from certain applications.
- Legal Basis: Regulation of the Minister of Finance of October 12, 1951, on the implementation of the decree on stamp duty.
- Legal Basis: Order of the Minister of Finance of March 28, 1957, amending the order of August 12, 1955, concerning the total or partial exemption of certain applications, certificates, and documents from stamp duty.
- Legal Basis: Regulation of the Minister of Finance of July 3, 1952, on stamp duty for certain petitions and certificates.
- Legal Basis: Regulation of the Minister of Finance of April 23, 1956, amending the regulation of August 12, 1955, concerning the total or partial exemption of certain applications, certificates, and letters from stamp duty.
- Legal Basis: Regulation of the Minister of Finance of April 11, 1952, on the exemption of certain applications, certificates, and letters from stamp duty.
- Legal Basis: Regulation of the Minister of Finance of August 12, 1955, on the total or partial exemption of certain applications, certificates, and letters from stamp duty.
- Legal Basis: Regulation of the Minister of Finance of September 10, 1954, on partial exemption of certain applications and full exemption of certain applications and certificates from stamp duty.
- Legal Basis: Regulation of the Minister of Finance of July 10, 1954, on the conversion of Social Savings Fund deposits into bonds of the National Loan for the Development of Poland's Forces.
- Legal Basis: Regulation of the Minister of Finance of April 30, 1954, amending the regulation of April 11, 1952, on the exemption of certain applications, certificates, and letters from stamp duty.
- 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 from Art.: Order of the Minister of Finance of March 28, 1957, amending the order of August 12, 1955, concerning the total or partial exemption of certain applications, certificates, and documents from stamp duty.
- Legal Basis from Art.: Regulation of the Minister of Finance of September 10, 1954, on partial exemption of certain applications and full exemption of certain applications and certificates from stamp duty.
- Legal Basis from Art.: Regulation of the Minister of Finance of April 23, 1956, amending the regulation of August 12, 1955, concerning the total or partial exemption of certain applications, certificates, and letters from stamp duty.
- Correction for Acts: Announcement of the Minister of Justice of May 20, 1947, on the correction of errors: 1) in the general provisions of civil law, 2) in the decree of January 23, 1947, on court fees in criminal cases, 3) in the decree of February 3, 1947, on the tax on acquisition of property rights, 4) in the decree of February 3, 1947, on stamp duty, 5) in the decree of April 11, 1947, on the amendment of the decree of June 6, 1945, on the binding force of court judgments issued during the German occupation in the territory of the Republic of Poland, 6) in the regulation of the Minister of Justice of November 26, 1946, on the organization and maintenance of land and perpetual registers, 7) in the regulation of the Minister of Justice of November 29, 1946, on the maintenance of existing land and perpetual registers after December 31, 1946, 8) in the regulation of the Minister of Justice of November 29, 1946, on the organization and maintenance of the document collection and on proceedings regarding the submission of documents, 9) in the regulation of the Minister of Finance of December 1, 1946, on the implementation, in the scope of public levies collected for the State Treasury, of Articles 3, 15, 58(3), 59, 60(3), 117, 120, 148(1), 161(2), and 164(1) of the decree of May 16, 1946, on tax proceedings.
- Correction for Acts: Announcement of the Minister of Justice of November 25, 1949, on the correction of errors in texts published in the Journal of Laws of the Republic of Poland of 1949, No. 7, item 39; No. 24, item 161; No. 42, items 314 and 315; No. 53, item 419 and No. 55, item 438.
- Consolidated Text for an Act: Announcement of the Minister of Finance of January 27, 1951, on the promulgation of the consolidated text of the Decree of February 3, 1947, on stamp duty.
- Consolidated Text for an Act: Announcement of the Minister of Finance of September 29, 1949, on the publication of the consolidated text of the decree of February 3, 1947, on stamp duty.