Home / Dz.U. 1950 nr 49 poz. 450
Decree of October 26, 1950, on income tax.
Dekret z dnia 26 października 1950 r. o podatku dochodowym.
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repealed (uchylony)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 income tax. · 1973-01-01
Acts Declared Repealed (1)
Implementing Regulations (52)
- 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.
- 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.
- 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 January 30, 1968, on the principles of taxation of income from fox and mink farming.
- Regulation of the Minister of Finance of September 28, 1968, amending the regulation on the collection in lump-sum form of turnover, income, and compensatory taxes from the revenues of craft and industrial establishments from export and anti-import supplies and services.
- Regulation of the Minister of Finance of 5 September 1968 on the lump-sum collection of turnover, income, and equalization taxes from the revenue of craft establishments from services rendered through craft supply and sales cooperatives.
- 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 December 30, 1966, on exemption from taxes of revenues earned from newly established building materials industry plants.
- 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 December 22, 1966, amending the regulation on the lump-sum collection of turnover tax, income tax, and equalization tax from the revenues of craft establishments from services rendered through craft supply and sales cooperatives.
- 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.
- Regulation of the Minister of Finance of July 28, 1966 on reducing the income tax scale for certain groups of taxpayers.
- 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, on the collection in lump-sum form of turnover, income, and equalization taxes from the revenues of craft establishments for services rendered through craft supply and sales cooperatives.
- Regulation of the Minister of Finance of December 7, 1965, on the transfer of certain revenue sources from the fourth to the second group of revenue sources.
- 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 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.
- Regulation of the Minister of Finance of December 29, 1964, on the transfer of certain sources of income from the fourth to the second group of income sources.
- 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 March 6, 1964, on income tax exemption for elderly persons and disabled persons performing services.
- 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 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 October 24, 1963, 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.
- 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.
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Amending Acts (5)
- Law of 29 February 1952 on the amendment of the decree on income tax. · 1952-01-01
- Decree of April 23, 1953, amending the decree on income tax. · 1953-04-24
- Law of 19 November 1956 on the amendment of the decree on income tax. · 1956-11-29
- Law of July 1, 1958 on amending the decree on income tax. · 1958-07-21
- Law of May 31, 1962 – Invention Law. · 1962-10-01
Amended Acts (2)
- Decree of October 25, 1948, on Income Tax. · 1951-01-01
- Decree of October 25, 1948, on Banking Reform. · 1951-01-01
Information on Consolidated Text (1)
References (1)
Acts referring to this act
- Repealed Acts: Law of December 16, 1972, on income 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 July 21, 1950, on the authorization of the Government to issue decrees with the force of law.
- Amending Acts: Decree of October 25, 1948, on Income Tax.
- Amending Acts: Decree of October 25, 1948, on Banking Reform.
- Amended Acts: Law of May 31, 1962 – Invention Law.
- Amended Acts: Law of July 1, 1958 on amending the decree on income tax.
- Amended Acts: Law of 19 November 1956 on the amendment of the decree on income tax.
- Amended Acts: Decree of April 23, 1953, amending the decree on income tax.
- Amended Acts: Law of 29 February 1952 on the amendment of the decree on 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: Regulation of the Minister of Finance of November 3, 1967, on advance payments for turnover and income taxes.
- 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 August 22, 1952, concerning the partial exemption from income tax for the blind.
- References: Law of December 21, 1962, on the amendment of the decree on tax proceedings and the decree on turnover tax.
- 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 February 22, 1962 on tax advances.
- References: Regulation of the Minister of Finance of December 29, 1964, on the transfer of certain sources of income from the fourth to the second group of income sources.
- 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: Order of the Minister of Finance of 22 December 1951 on the partial exemption from turnover tax and the discontinuation of determining tax liabilities in the scope of income tax from sports organizations' benefits.
- References: Regulation of the Minister of Finance of December 28, 1967, concerning the execution of decrees on turnover tax and income tax.
- References: Law of 19 November 1956 on the amendment of the decree on income tax.
- References: Regulation of the Minister of Finance of December 7, 1965, on the transfer of certain revenue sources from the fourth to the second group of revenue sources.
- References: Regulation of the Minister of Finance of November 23, 1955, on tax on income from copyrights acquired by inheritance or legacy.
- References: Regulation of the Minister of Finance of November 23, 1955, on advance payments on income tax installments.
- References: Regulation of the Minister of Finance of July 28, 1966 on reducing the income tax scale for certain groups of taxpayers.
- References: 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.
- References: Regulation of the Minister of Finance of 23 January 1952 on the collection of turnover and income taxes in lump-sum form from small craftsmen.
- References: Regulation of the Minister of Finance of February 28, 1951, on the implementation of the decree on income tax.
- 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 January 11, 1951, on the implementation of certain provisions of the decree on tax proceedings.
- 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 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 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 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.
- Legal Basis: 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.
- Legal Basis: 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.
- Legal Basis: Regulation of the Minister of Finance of January 23, 1959 on the collection in lump-sum form of turnover, income, and equalization taxes from producers making certain export deliveries.
- Legal Basis: Regulation of the Minister of Finance of December 17, 1958, amending the Regulation of February 28, 1951, on the implementation of the decree on income 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 10, 1958, on exemption from taxes on income earned from newly established small craft and home-based workshops, and folk and home industry in the Nowy Sącz district and the city of Nowy Sącz.
- Legal Basis: Regulation of the Minister of Finance of October 13, 1958, concerning the principles of taxation of income from fur animal breeding, not being a specialized branch of agricultural farming, and tax reliefs for the taxation of such income.
- Legal Basis: Regulation of the Minister of Finance of October 15, 1958, amending the regulation of February 28, 1951, on the implementation of the decree on income tax.
- Legal Basis: Regulation of the Minister of Finance of June 28, 1958 on amending the Regulation of February 28, 1951 on the implementation of the decree on income tax.
- Legal Basis: Regulation of the Minister of Finance of March 18, 1958, on exemption from taxes on income earned by repatriates from small craft and industrial workshops, homework, and folk and home industry.
- Legal Basis: Regulation of the Minister of Finance of December 7, 1956, on exemption from taxes for newly established small craft and home-based workshops and folk and home industry.
- Legal Basis: Regulation of the Minister of Finance of August 10, 1956, amending the regulation of February 28, 1951, on the implementation of the decree on income tax.
- Legal Basis: Regulation of the Minister of Finance of May 30, 1955, on exemption from turnover and income tax of benefits (income) subject to market fees.
- Legal Basis: Regulation of the Minister of Finance of July 25, 1953, amending the regulation of February 28, 1951, on the implementation of the decree on income tax.