Decree of October 25, 1948, on Turnover Tax.

Texts

Related acts

Acts referring to this act

• Repealing Acts: Decree of February 3, 1947, on excise proceedings.
• Repealing Acts: Law of February 25, 1948, on amending the decree of December 21, 1945, on turnover tax.
• Repealing Acts: Decree of February 3, 1947, Excise Law.
• Repealing Acts: Decree of December 21, 1945, on turnover tax.
• Repealed Acts: Decree of October 26, 1950, on turnover tax.
• Implementing Regulations: Constitutional Law of February 19, 1947, on the system and scope of action of the highest organs of the Republic of Poland.
• Implementing Regulations: Law of 25 June 1948 on the authorization of the Government to issue decrees with the force of law.
• Amending Acts: Decree of March 20, 1946, on municipal finances.
• Amending Acts: Decree of May 16, 1946, on tax liabilities.
• Amending Acts: Decree of May 16, 1946, on tax proceedings.
• Amending Acts: Decree of February 3, 1947, on the obligation to participate in non-cash transactions.
• Amended Acts: Decree of September 21, 1950, on the taxation of socially-owned enterprises.
• Amended Acts: Decree of October 26, 1950, on tax liabilities.
• Amended Acts: Decree of October 26, 1950, amending the decree on tax proceedings.
• Amended Acts: Law of July 1, 1949, on the obligation to participate in non-cash transactions.
• References: Regulation of the Minister of the Treasury of May 7, 1949, on the obligation to keep special types of books by taxpayers conducting confectionery and confectionery-café businesses, issued with respect to §§ 23-29 sections 1-3 and 5 in agreement with the Minister of Internal Trade.
• References: Regulation of the Minister of Finance of June 6, 1951, on the execution of the decree of October 26, 1950, on turnover tax.
• References: Regulation of the Council of Ministers of April 1, 1950, amending the Regulation of the Council of Ministers on the determination of certain selling prices or rents upon the transfer of non-agricultural property in the area of the Recovered Territories and the former Free City of Gdańsk.
• References: Regulation of the Minister of the Treasury of February 4, 1950, amending the regulation on the execution of Articles 23, 26, and 35 of the decree on tax obligations.
• References: Regulation of the Minister of Finance of December 17, 1949, on commercial and tax books.
• References: Regulation of the Minister of Finance of December 6, 1949, on the obligation to keep special types of books by taxpayers operating catering establishments.
• References: Regulation of the Minister of Finance of March 8, 1949, on the implementation of the decree of October 25, 1948, on turnover tax.
• References: Regulation of the Minister of Finance of February 19, 1949, on the implementation of the decree of October 25, 1948, on income tax.
• References: Regulation of the Minister of Finance of December 27, 1948, on the entry into force of the provisions of Article 9 of the Decree of October 25, 1948, on turnover tax, and on the obligation of taxpayers to separately disclose in their books the purchase, production, and sale of certain goods and products.
• References: Regulation of the Minister of Finance of December 27, 1948, on the entry into force of Article 8 of the Decree of October 25, 1948, on turnover tax, and on special tax supervision and separate tax proceedings concerning certain goods.
• References: Order of the Minister of Finance of October 3, 1950, on establishing the list of state enterprises whose services are exempt from turnover tax in 1950.
• References: Regulation of the Minister of Finance of March 28, 1949, issued in agreement with the Ministers of Agriculture and Agrarian Reform, Industry and Trade, and Internal Trade, on establishing a list of agricultural products and raw materials and semi-finished products necessary for agriculture or domestic industry.
• References: Order of the Minister of Finance of 17 March 1949 on establishing the list of state enterprises whose services are exempt from turnover tax.
• Legal Basis: Regulation of the Minister of Finance of December 27, 1948, on the entry into force of the provisions of Article 9 of the Decree of October 25, 1948, on turnover tax, and on the obligation of taxpayers to separately disclose in their books the purchase, production, and sale of certain goods and products.
• Legal Basis: Regulation of the Minister of Finance of February 19, 1949, on the collection of turnover tax and income tax in lump-sum form.
• Legal Basis: Regulation of the Minister of Finance of February 19, 1949, on advance payments on account of advances on turnover and income tax for taxpayers performing construction works and other works related to construction works.
• Legal Basis: Regulation of the Minister of Finance of March 8, 1949, on the implementation of the decree of October 25, 1948, on turnover tax.
• Legal Basis: Regulation of the Minister of Finance of January 10, 1950, on the collection of turnover and income taxes from small craftsmen in the form of a lump sum.
• Legal Basis: Regulation of the Minister of Finance of September 15, 1950, concerning advance payments on account of turnover and income tax advances for taxpayers in the non-socialized economy performing transport services on behalf of socialized economy enterprises and state authorities and offices.
• Legal Basis: Order of the Minister of Finance of October 3, 1950, on establishing the list of state enterprises whose services are exempt from turnover tax in 1950.
• Legal Basis: Regulation of the Minister of Finance of May 6, 1950, on supplementing the list of agricultural products and raw materials and semi-finished products necessary for agriculture or domestic industry.
• Legal Basis: Regulation of the Minister of Finance of March 28, 1949, issued in agreement with the Ministers of Agriculture and Agrarian Reform, Industry and Trade, and Internal Trade, on establishing a list of agricultural products and raw materials and semi-finished products necessary for agriculture or domestic industry.
• Legal Basis: Order of the Minister of Finance of 17 March 1949 on establishing the list of state enterprises whose services are exempt from turnover tax.
• Legal Basis: Regulation of the Minister of Finance of December 27, 1948, on the entry into force of Article 8 of the Decree of October 25, 1948, on turnover tax, and on special tax supervision and separate tax proceedings concerning certain goods.
• Legal Basis: Order of the Minister of Finance of July 25, 1949, on the collection in lump-sum form of turnover and income taxes from scrap collectors of the Central Scrap Authority.
• Correction for Acts: Announcement of the Minister of Justice of May 13, 1949, on the correction of errors: 1) in the Decree of July 28, 1948, on the amendment of the law on civil status records and the provisions introducing this law; 2) in the Decree of July 28, 1948, on lease of premises; 3) in the Decree of October 25, 1948, on the principles and procedure for the liquidation of certain banking enterprises; 4) in the Decree of October 25, 1948, on turnover tax; 5) in the Regulation of the Minister of Industry and Trade of March 20, 1948, on the amendment of the Regulation of the Minister of Industry and Trade of July 22, 1932, on taxes for the legalization of measuring instruments; 6) in the Regulation of the Ministers of Public Administration and of the Recovered Territories of August 4, 1948, issued in agreement with the Ministers of National Defence, Public Security, Treasury, and Labour and Social Welfare, on the amount of daily allowances for soldiers' families; 7) in the Regulation of the Ministers of Treasury and of the Recovered Territories of December 23, 1948, on the scope of operation and organization of liquidation offices, and 8) in the Regulation of the Minister of Education of February 28, 1949, on the closure of the Faculty of Dentistry at the University of Łódź and the establishment of a Dental Department at the Faculty of Medicine of the University of Łódź, and the renaming, closure, and establishment of chairs in certain academic schools.
• Repeals Resulting From: Order of the Minister of Finance of June 4, 1946, on the determination of the list of state enterprises whose services are exempt from turnover tax.
• Repeals Resulting From: Announcement of the President of the Republic of October 25, 1947, on the correction of an error in the decree of February 3, 1947, on excise tax.
• Repeals Resulting From: 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.
• Repeals Resulting From: Order of the Minister of the Treasury of September 12, 1947, on establishing the list of state enterprises whose services are exempt from turnover tax.
• Repeals Resulting From: Regulation of the Minister of Finance of December 5, 1947, concerning the partial implementation of the excise law and the decree of February 3, 1947, on excise proceedings, issued with respect to § 21 par. 1-3 in agreement with the Minister of Industry and Trade.
• Repeals Resulting From: Order of the Minister of Finance of February 10, 1948, on the determination of the list of state enterprises whose services are exempt from turnover tax.