Home / Dz.U. 1950 nr 49 poz. 449
Decree of October 26, 1950, on turnover tax.
Dekret z dnia 26 października 1950 r. o podatku obrotowym.
Type
Decree (Dekret)
Status
repealed (uchylony)
Announced
1950-10-26
Entry into force
1951-01-01
Texts
Related acts
Repealing Acts (1)
- Law of December 16, 1972, on turnover tax. · 1973-01-01
Repealed Acts (1)
- Decree of October 25, 1948, on Turnover Tax. · 1951-01-01
Acts Declared Repealed (1)
Implementing Regulations (48)
- Regulation of the Minister of Finance of December 16, 1970, on exemption from taxes on income earned from newly established private catering establishments.
- Regulation of the Minister of Finance of December 16, 1970, on exemption from taxes on income earned from newly established building material production plants.
- Regulation of the Minister of Finance of December 16, 1970, on exemption from taxes on income earned from newly established small craft workshops.
- Regulation of the Minister of Finance of June 26, 1970, amending the regulation on the execution of decrees on turnover tax and income tax.
- Regulation of the Minister of Finance of January 3, 1969, amending the regulation on exemption from taxes for revenues earned from newly launched private catering establishments and tax reliefs for existing private catering establishments for investment outlays.
- Regulation of the Minister of Finance of May 31, 1969 amending the regulation on the implementation of decrees on turnover tax and income tax.
- Regulation of the Minister of Finance of December 28, 1967, concerning the execution of decrees on turnover tax and income tax.
- Regulation of the Minister of Finance of April 25, 1967 on reducing the turnover tax rate for private guesthouses and on tax reliefs for investment outlays made in these guesthouses.
- Regulation of the Minister of Finance of December 30, 1966, on exemption from taxes of revenues earned from newly established building materials industry plants.
- Regulation of the Minister of Finance of March 4, 1966, on exemption from turnover and income taxes for elderly persons and disabled individuals performing crafts and certain services.
- Regulation of the Minister of Finance of March 4, 1966, on the application of increases in turnover tax.
- Regulation of the Minister of Finance of February 1, 1966, amending the regulation concerning tax reliefs for farmers and rural teams conducting activities in the scope of obtaining and producing building materials from local raw materials.
- Regulation of the Minister of Finance of July 28, 1966 on reducing turnover tax rates on non-commodity turnover achieved by craft workshops.
- Regulation of the Minister of Finance of December 7, 1965, on exemption from taxes on revenues earned from newly launched private catering establishments and tax reliefs for existing private catering establishments for investment outlays.
- Regulation of the Minister of Finance of December 7, 1965, amending the regulation on tax exemptions for income earned from newly established small craft workshops.
- Regulation of the Minister of Finance of May 6, 1965, on tax reliefs for farmers and rural teams engaged in the acquisition and production of building materials from local raw materials.
- Regulation of the Minister of Finance of March 23, 1964, on the exemption from taxes of income earned from newly established small craft workshops.
- Regulation of the Minister of Finance of January 25, 1964, amending the regulation on tax reliefs for peasant teams engaged in the procurement and production of building materials from local raw materials.
- Regulation of the Minister of Finance of May 23, 1964, on establishing turnover tax rates for catering establishments and guesthouses.
- Regulation of the Minister of Finance of April 28, 1964, concerning the exemption from turnover and income tax of revenues earned from the sale of meals by natural persons.
- Regulation of the Minister of Finance of April 7, 1963, on the reduction of the turnover tax rate for household industry enterprises.
- Regulation of the Minister of Finance of December 31, 1960, amending the regulation of October 13, 1958, on the principles of taxation of income from fur animal breeding, not being a special sector of a farm, and tax reliefs for the taxation of such income.
- Regulation of the Minister of Finance of January 27, 1961, amending the regulation of June 6, 1951, on the implementation of the decree of October 26, 1950, on turnover tax.
- Regulation of the Minister of Finance of July 14, 1961, on tax reliefs for peasant teams engaged in the acquisition and production of building materials from local raw materials.
- Regulation of the Minister of Finance of 9 June 1961 repealing the regulation of 11 October 1956 on the reduction of the turnover tax rate on turnover from services in the field of entertainment and recreation.
- Regulation of the Minister of Finance of December 31, 1960, on the principles of taxation of income earned from poultry hatching and breeding, not conducted within a farm.
- Regulation of the Minister of Finance of August 27, 1960, on the reduction of the turnover tax rate for certain catering establishments and guesthouses.
- Regulation of the Minister of Finance of February 4, 1959, on tax exemptions and reliefs for agricultural circles and other associations conducting activities in the field of acquiring and producing building materials from local raw materials, and for machine teams.
- Regulation of the Minister of Finance of November 20, 1959, amending the provisions concerning exemption from taxes on income earned by repatriates from small craft and industrial workshops, home-based work, and folk and home industry.
- Regulation of the Minister of Finance of September 30, 1959, concerning lump-sum tax rates on turnover and income tax from income derived from fox and mink farming.
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Amending Acts (6)
- Decree of June 8, 1955, on the abolition of the Fund for the Renovation of Farm Mills. · 1955-01-01
- Regulation of the Minister of Finance of December 24, 1954, on the reduction of the turnover tax rate on turnover generated from entertainment services. · 1955-01-01
- Regulation of the Minister of Finance of October 11, 1956, on the reduction of the turnover tax rate on turnover generated from entertainment and leisure services. · 1956-01-01
- Regulation of the Minister of Finance of August 27, 1960, on the reduction of the turnover tax rate for certain catering establishments and guesthouses. · 1960-07-01
- Law of June 14, 1960, on amending the decree of October 26, 1950, on turnover tax. · 1960-07-01
- Law of December 21, 1962, on the amendment of the decree on tax proceedings and the decree on turnover tax. · 1963-01-01
Amended Acts (1)
- Decree of October 25, 1948, on Banking Reform. · 1951-01-01
References (1)
Acts referring to this act
- Repealing Acts: Decree of October 25, 1948, on Turnover Tax.
- Repealed Acts: Law of December 16, 1972, on turnover tax.
- Implementing Regulations: Law of July 21, 1950, on the authorization of the Government to issue decrees with the force of law.
- Implementing Regulations: Constitutional Law of February 19, 1947, on the system and scope of action of the highest organs of the Republic of Poland.
- Amending Acts: Decree of October 25, 1948, on Banking Reform.
- Amended Acts: Law of December 21, 1962, on the amendment of the decree on tax proceedings and the decree on turnover tax.
- Amended Acts: Regulation of the Minister of Finance of August 27, 1960, on the reduction of the turnover tax rate for certain catering establishments and guesthouses.
- Amended Acts: Law of June 14, 1960, on amending the decree of October 26, 1950, on turnover tax.
- Amended Acts: Regulation of the Minister of Finance of October 11, 1956, on the reduction of the turnover tax rate on turnover generated from entertainment and leisure services.
- Amended Acts: Regulation of the Minister of Finance of December 24, 1954, on the reduction of the turnover tax rate on turnover generated from entertainment services.
- Amended Acts: Decree of June 8, 1955, on the abolition of the Fund for the Renovation of Farm Mills.
- References: Order of the Minister of Finance of January 20, 1956, on the discontinuation of determining tax liabilities for turnover and income tax from mushroom cultivation.
- References: Regulation of the Minister of Finance of December 28, 1967, concerning the execution of decrees on turnover tax and income tax.
- References: Resolution No. 37 of the Council of Ministers of January 19, 1961, on the taxation of turnover and income tax on the activities of political, social and professional organizations.
- References: Circular of the Minister of Finance of February 22, 1954, concerning the taxation of members of auxiliary craft cooperatives.
- References: Regulation of the Minister of Finance of May 23, 1964, on establishing turnover tax rates for catering establishments and guesthouses.
- References: Resolution No. 342 of the Council of Ministers of May 5, 1951, on the exemption of economic activities of political, social, and professional organizations from turnover and income tax.
- References: Regulation of the Minister of Finance of March 4, 1966, on the application of increases in turnover tax.
- 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: Law of March 19, 1971, concerning the supplement to turnover tax, income tax, and equalization tax from non-socialized economy units and natural persons.
- 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 November 26, 1952, concerning the principles and methods of keeping commercial books by taxpayers subject to taxation on the principles applicable to the non-socialized economy.
- References: Regulation of the Minister of Finance of July 28, 1966 on reducing turnover tax rates on non-commodity turnover achieved by craft workshops.
- References: Circular of the Minister of Finance of January 8, 1952, on the principles of taxation of political, social, and professional organizations in terms of their economic activities.
- Legal Basis: Regulation of the Minister of Finance of June 6, 1951, on the execution of the decree of October 26, 1950, on turnover tax.
- Legal Basis: Regulation of the Minister of Finance of December 17, 1958, on exemption from turnover and income tax on income earned from newly established small craft workshops, home-based work, and home and folk industry.
- Legal Basis: Regulation of the Minister of Finance of December 31, 1971, amending regulations on tax exemptions for income earned from newly established building material production plants and on tax exemptions for income earned from newly established small craft plants.
- Legal Basis: Regulation of the Minister of Finance of July 30, 1971, amending the regulation on tax reliefs for farmers and rural teams engaged in the acquisition and production of building materials from local raw materials.
- Legal Basis: Regulation of the Minister of Finance of December 16, 1970, on exemption from taxes on income earned from newly established private catering establishments.
- Legal Basis: Regulation of the Minister of Finance of December 16, 1970, on exemption from taxes on income earned from newly established building material production plants.
- Legal Basis: Regulation of the Minister of Finance of December 16, 1970, on exemption from taxes on income earned from newly established small craft workshops.
- Legal Basis: Regulation of the Minister of Finance of June 26, 1970, amending the regulation on the execution of decrees on turnover tax and income tax.
- Legal Basis: Regulation of the Minister of Finance of May 31, 1969 amending the regulation on the implementation of decrees on turnover tax and income tax.
- Legal Basis: Regulation of the Minister of Finance of January 3, 1969, amending the regulation on exemption from taxes for revenues earned from newly launched private catering establishments and tax reliefs for existing private catering establishments for investment outlays.
- Legal Basis: Regulation of the Minister of Finance of December 28, 1967, concerning the execution of decrees on turnover tax and income tax.
- Legal Basis: Regulation of the Minister of Finance of April 25, 1967 on reducing the turnover tax rate for private guesthouses and on tax reliefs for investment outlays made in these guesthouses.
- Legal Basis: Regulation of the Minister of Finance of December 30, 1966, on exemption from taxes of revenues earned from newly established building materials industry plants.
- Legal Basis: Regulation of the Minister of Finance of July 28, 1966 on reducing turnover tax rates on non-commodity turnover achieved by craft workshops.
- Legal Basis: Regulation of the Minister of Finance of March 4, 1966, amending the regulation on the implementation of the decree on turnover tax and the regulation on the implementation of the decree on income tax.
- Legal Basis: Regulation of the Minister of Finance of March 4, 1966, on exemption from turnover and income taxes for elderly persons and disabled individuals performing crafts and certain services.
- Legal Basis: Regulation of the Minister of Finance of March 4, 1966, on the application of increases in turnover tax.
- Legal Basis: Regulation of the Minister of Finance of February 1, 1966, amending the regulation concerning tax reliefs for farmers and rural teams conducting activities in the scope of obtaining and producing building materials from local raw materials.
- Legal Basis: Regulation of the Minister of Finance of April 7, 1963, on the reduction of the turnover tax rate for household industry enterprises.
- Legal Basis: Regulation of the Minister of Finance of July 14, 1961, on tax reliefs for peasant teams engaged in the acquisition and production of building materials from local raw materials.
- Legal Basis: Regulation of the Minister of Finance of 9 June 1961 repealing the regulation of 11 October 1956 on the reduction of the turnover tax rate on turnover from services in the field of entertainment and recreation.
- Legal Basis: Regulation of the Minister of Finance of January 27, 1961, amending the regulation of June 6, 1951, on the implementation of the decree of October 26, 1950, on turnover tax.
- Legal Basis: Regulation of the Minister of Finance of December 31, 1960, on the principles of taxation of income earned from poultry hatching and breeding, not conducted within a farm.
- Legal Basis: Regulation of the Minister of Finance of December 31, 1960, amending the regulation of October 13, 1958, on the principles of taxation of income from fur animal breeding, not being a special sector of a farm, and tax reliefs for the taxation of such income.
- Legal Basis: Regulation of the Minister of Finance of August 27, 1960, on the reduction of the turnover tax rate for certain catering establishments and guesthouses.
- Legal Basis: Regulation of the Minister of Finance of November 20, 1959, amending the provisions concerning exemption from taxes on income earned by repatriates from small craft and industrial workshops, home-based work, and folk and home industry.