Home / Dz.U. 1951 nr 38 poz. 283
Decree of 30 June 1951 on land tax.
Dekret z dnia 30 czerwca 1951 r. o podatku gruntowym.
Type
Decree (Dekret)
Status
repealed (uchylony)
Announced
1951-06-30
Entry into force
1951-07-23
Texts
Related acts
Repealing Acts (1)
- Law of October 26, 1971, on land tax. · 1971-11-04
Repealed Acts (1)
- Law of June 28, 1950, on land tax. · 1951-01-01
Acts Declared Repealed (7)
- Regulation of the Council of Ministers of July 3, 1950, on the obligation of certain categories of agricultural holdings to pay land tax in produce. · 1951-01-01
- Regulation of the Council of Ministers of July 3, 1950, on the establishment of land tax rates for the purposes of land tax assessment for the year 1950. · 1951-01-01
- Regulation of the Council of Ministers of July 3, 1950, on the classification of individual districts into economic districts and the establishment of average estimated hectare income rates for the purposes of land tax assessment for the year 1950. · 1951-01-01
- Order of the Minister of Finance of August 10, 1950, concerning the determination of rye equivalent substitutes in other agricultural products and the conditions for paying land tax in agricultural products for 1950 with these equivalents, as well as the categories of taxpayers and the conditions under which they may pay the equivalent of land tax in agricultural products in cash. · 1951-01-01
- Regulation of the Minister of Finance of October 18, 1950, on the reduction of land tax for taxpayers whose land has become part of agricultural production cooperatives or land cultivation associations. · 1951-01-01
- Regulation of the Minister of Finance of December 11, 1950, concerning land tax reliefs for the year 1950 to ensure the development of livestock farming in agriculture. · 1951-01-01
- Order of the Minister of Finance of December 22, 1950, on determining the categories of taxpayers and the conditions under which they may pay the equivalent of land tax in produce in cash. · 1951-01-13
Implementing Regulations (83)
- Order of the Minister of Finance of February 29, 1964, concerning the partial exemption from land tax for certain reclaimed lands.
- Order of the Minister of Finance of November 24, 1964, on exemption from land tax for certain lands and on reducing the tax base for land tax from agricultural land of class VI.
- Order of the Minister of Finance of 29 September 1964 on exemption from land tax for afforested land.
- Order of the Minister of Finance of July 1, 1964, on partial exemption from land tax for certain categories of land.
- Regulation of the Minister of Finance of December 18, 1963, amending the regulation concerning partial exemption from land tax for certain groups of agricultural holdings.
- Ordinance of the Minister of Finance of June 29, 1963, on the reduction of land tax for 1963 for agricultural production cooperatives.
- Regulation of the Minister of Finance of April 18, 1963, on exemption from land tax for certain categories of land.
- Regulation of the Minister of Finance of April 17, 1963, amending the regulation on the partial exemption from land tax for certain groups of agricultural holdings.
- Regulation of the Minister of Finance of October 12, 1962, on partial exemption from land tax for certain groups of agricultural holdings.
- Regulation of the Minister of Finance of April 17, 1962, amending the regulation on the reduction of the tax base for land tax on agricultural land of class VI located in certain areas of the country.
- Regulation of the Minister of Finance of April 4, 1960, amending the regulation of June 4, 1958, on partial exemption from land tax for certain groups of agricultural holdings.
- Order of the Minister of Finance of March 6, 1959, amending the order of June 4, 1958, concerning the partial exemption from land tax for certain groups of agricultural holdings.
- Regulation of the Minister of Finance of March 9, 1959, concerning the reduction of the tax base in land tax for agricultural land of class VI, located in certain areas of the country.
- Ordinance of the Minister of Finance of June 4, 1958, on the partial exemption from land tax for certain groups of agricultural holdings.
- Order of the Minister of Finance of May 14, 1957, on partial exemption from land tax for certain groups of taxpayers.
- Regulation of the Minister of Finance of 23 April 1956 on the principles of land tax taxation for certain groups of taxpayers.
- Regulation of the Minister of Finance of August 1, 1952, concerning the reduction of land tax for sheep grazing groups.
- Regulation of the Minister of Finance of March 28, 1969 amending the regulation on the principles of taxation of income from poultry farming, breeding, and hatching.
- Regulation of the Council of Ministers of January 16, 1968, amending the regulation concerning the principles of land tax taxation of income earned by farmers from special plots, from closed waters, and from other sources.
- Regulation of the Minister of Finance of June 7, 1968, on the principles of taxation of income from poultry farming, breeding and hatching.
- 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 May 10, 1966, on the principles of land tax taxation for certain categories of land.
- Regulation of the Minister of Finance of November 15, 1965, amending the regulation on the implementation of certain provisions of the decree on land tax.
- Regulation of the Council of Ministers of August 24, 1965, amending the regulation on the principles of land tax taxation of income earned by farmers from special plots, from closed waters, and from other 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 Council of Ministers of October 30, 1963, amending the regulation on the classification of districts into economic regions, the determination of average estimated income norms, and land tax rates for the purposes of land tax assessment.
- Regulation of the Council of Ministers of 25 May 1963 Amending the Regulation on the Principles of Land Tax Taxation of Income Earned by Farmers from Special Plots, Closed Waters and Other Sources.
- Regulation of the Council of Ministers of December 21, 1962, amending the regulation on the rate of land tax on income from farming activities.
- Regulation of the Council of Ministers of April 11, 1962, on land tax rates for agricultural production cooperatives and the deadlines for payment of this tax by cooperatives.
- Regulation of the Council of Ministers of April 11, 1962, amending the regulation on the principles of land tax taxation of income earned by farmers from special plots, enclosed waters, and other sources.
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Amending Acts (9)
- Law of July 10, 1952, amending the decree on land tax. · 1952-01-01
- Regulation of the Minister of Finance of July 14, 1952, concerning the suspension for 1952 for certain groups of taxpayers of the provisions of the decree on land tax regarding taxation of income from special sectors and from other sources. · 1952-01-01
- Decree of July 13, 1954, on amending the decree on land tax. · 1954-01-01
- Decree of June 8, 1955, on the amendment of the decree on land tax. · 1955-01-01
- Decree of February 18, 1955, on amending the decree on land tax. · 1955-02-28
- Law of 19 November 1956 on the amendment of the decree on income tax. · 1956-11-29
- Law of May 28, 1957, amending the decree on land tax. · 1957-01-01
- Law of December 21, 1962, on the amendment of the decree on certain land taxes and fees. · 1963-01-01
- Law of 11 November 1965 on extending the powers of rural national councils in tax matters and on improving the assessment and collection of taxes and other monetary dues in rural communities. · 1965-11-17
Information on Consolidated Text (2)
References (3)
Acts referring to this act
- Repealing Acts: Law of June 28, 1950, on land tax.
- Repealed Acts: Law of October 26, 1971, on land 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.
- Amended Acts: Law of 11 November 1965 on extending the powers of rural national councils in tax matters and on improving the assessment and collection of taxes and other monetary dues in rural communities.
- Amended Acts: Law of December 21, 1962, on the amendment of the decree on certain land taxes and fees.
- Amended Acts: Law of May 28, 1957, amending the decree on land tax.
- Amended Acts: Law of 19 November 1956 on the amendment of the decree on income tax.
- Amended Acts: Decree of February 18, 1955, on amending the decree on land tax.
- Amended Acts: Decree of June 8, 1955, on the amendment of the decree on land tax.
- Amended Acts: Decree of July 13, 1954, on amending the decree on land tax.
- Amended Acts: Law of July 10, 1952, amending the decree on land tax.
- Amended Acts: Regulation of the Minister of Finance of July 14, 1952, concerning the suspension for 1952 for certain groups of taxpayers of the provisions of the decree on land tax regarding taxation of income from special sectors and from other sources.
- References: Regulation of the Minister of Finance of January 20, 1953, on the obligation to pay advance tax on land for the year 1953.
- References: Regulation of the Minister of Finance of January 12, 1955, on the obligation to pay advance payment of land tax for the year 1955.
- References: Regulation of the Minister of Finance of 8 January 1952 on the obligation to pay an advance on land tax for the year 1952.
- References: Regulation of the Minister of Finance of 30 June 1951 on the implementation of the decree on land tax.
- References: Order of the Minister of Communal Economy of February 12, 1952, concerning the register of state non-agricultural real estate.
- References: Regulation of the Minister of Finance of 30 June 1951 on the scope and procedure of activity of civic tax committees for land tax purposes and the method of remuneration of members of these committees.
- References: Regulation of the Minister of Finance of January 6, 1961, on the obligation to pay advance land tax for 1961.
- References: Regulation of the Minister of Finance of 30 June 1951 on the suspension for 1951 for certain groups of taxpayers of the provisions of the decree on land tax regarding the taxation of income from special branches and from other sources.
- References: Regulation of the Minister of Finance of January 25, 1954, on the obligation to pay an advance on land tax for 1954.
- References: Regulation of the Minister of Finance of January 7, 1959, on the obligation to pay an advance on land tax for 1959.
- References: Regulation of the Minister of Finance of June 20, 1955, on the implementation of certain provisions of the decree on land tax.
- References: Resolution No. 854 of the Council of Ministers of December 11, 1954, on defining the tasks of the village national council and its presidium in the area of financial management.
- References: Resolution No. 35 of the Council of Ministers of January 15, 1955, on the establishment of rent rates for the lease of certain State-owned or abandoned lands.
- References: Resolution No. 147 of the Council of Ministers of April 12, 1957, concerning the principles of managing the impersonal wage fund in state enterprises.
- References: Resolution No. 21 of the Council of Ministers of January 17, 1962 on the principles of managing the impersonal wage fund in state enterprises.
- References: Resolution No. 103 of the Council of Ministers of May 25, 1971, on the components of the wage fund and other remuneration for work in socially owned economic units.
- References: Regulation of the Minister of Finance of November 15, 1965, amending the regulation on the implementation of certain provisions of the decree on land tax.
- References: Resolution No. 8 of the Council of Ministers of January 12, 1965, on the components of the wage fund and other remuneration for work in socialized economy units.
- References: Regulation of the Minister of Finance of January 31, 1958, on the obligation to pay an advance on land tax for the year 1958.
- References: Resolution No. 235 of the Council of Ministers of September 26, 1967, on the principles of managing the non-personal wage fund in state enterprises.
- References: Regulation of the Council of Ministers of March 20, 1970, on changes in the scope of activities of national council presidia and their departments.
- References: Order No. 3 of the Chairman of the Council of Ministers of January 9, 1968, concerning the principles of managing the impersonal wage fund in state and social units that are not enterprises.
- References: Resolution No. 120 of the Government Presidium of March 8, 1952, concerning the management of state real estate redundant for the performance of planned tasks by current users.
- Legal Basis: Regulation of the Minister of Finance of July 26, 1954, on the total or partial exemption from land tax for certain farms and certain groups of taxpayers.
- Legal Basis: Regulation of the Council of Ministers of July 13, 1954, on classifying individual districts into economic regions and establishing average estimated income per hectare of land for the purposes of land tax assessment for the year 1954.
- Legal Basis: Regulation of the Council of Ministers of July 13, 1954, on establishing land tax rates for the purposes of land tax assessment for the year 1954.
- Legal Basis: Regulation of the Minister of Finance of October 31, 1953, amending the regulation of June 19, 1953, on the suspension for 1953 for certain groups of taxpayers of the force of the provisions of the decree on land tax regarding taxation of income from special departments and other sources.
- Legal Basis: Regulation of the Minister of Finance of November 2, 1953, amending the regulation on the implementation of the decree on land tax.
- Legal Basis: Regulation of the Minister of Finance of June 15, 1953, amending the regulation of June 30, 1951, on the scope and procedure of citizen tax committees for land tax purposes and the method of remuneration for members of these committees.
- Legal Basis: Regulation of the Minister of Finance of June 19, 1953, on the suspension for the year 1953 for certain taxpayer groups of the provisions of the decree on land tax regarding the taxation of income from special branches and other sources.
- Legal Basis: Regulation of the Council of Ministers of June 18, 1953, on the classification of individual districts into economic regions and the determination of estimated average income per hectare of land for the purposes of land tax assessment for the year 1953.
- Legal Basis: Regulation of the Council of Ministers of June 18, 1953, on the determination of land tax rates for the purposes of land tax assessment for the year 1953.
- Legal Basis: Regulation of the Minister of Finance of July 14, 1952, amending the regulation on the implementation of the decree on land tax.
- Legal Basis: Regulation of the Minister of Finance of July 14, 1952, concerning the reduction of land tax for members of land cultivation associations.
- Legal Basis: Regulation of the Minister of Finance of July 14, 1952, concerning the suspension for 1952 for certain groups of taxpayers of the provisions of the decree on land tax regarding taxation of income from special sectors and from other sources.
- Legal Basis: Regulation of the Council of Ministers of July 10, 1952, concerning the determination of land tax rates for the purposes of land tax assessment for 1952.
- Legal Basis: Regulation of the Council of Ministers of July 10, 1952, concerning the classification of individual districts into economic districts and the determination of average estimated income per hectare of land for the purposes of land tax assessment for 1952.
- Legal Basis: Regulation of the Minister of Agriculture of 30 June 1951 on the principles and procedure for classifying villages into economic zones.