Home / Dz.U. 1980 nr 27 poz. 111
Law of December 19, 1980 on tax liabilities.
Ustawa z dnia 19 grudnia 1980 r. o zobowiązaniach podatkowych.
Type
Law (Ustawa)
Status
repealed (uchylony)
Announced
1980-12-19
Entry into force
1981-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
taxesassistance for familiesrights and obligationscomplaints and applicationsterritorial bodies of government administrationprescriptioncertificatesadministrative proceedingsprosecution serviceadministrative feessocial organizationsfamily and care lawIncome and expense ledgerspress law
Related acts
Repealing Acts (1)
- Law of August 29, 1997 - Tax Ordinance. · 1998-01-01
Repealed Acts (4)
- Law of November 16, 1960, on amending the decree of October 26, 1960, on tax liabilities. · 1981-01-01
- Law of January 31, 1959 on amending the Decree on Tax Liabilities. · 1981-01-01
- Decree of October 26, 1950, on tax liabilities. · 1981-01-01
- Regulation of the Minister of Finance of January 31, 1977, on the lump-sum taxation of turnover and income for certain groups of taxpayers. · 1982-01-01
Acts Declared Repealed (88)
- Regulation of the Minister of Finance of December 3, 1960, on the liability of the taxpayer's family members for his tax liabilities. · 1981-01-01
- Regulation of the Minister of Finance of January 7, 1959, on the obligation to pay an advance on land tax for 1959. · 1981-01-01
- Regulation of the Minister of Finance of January 31, 1958, on the obligation to pay an advance on land tax for the year 1958. · 1981-01-01
- Regulation of the Minister of Finance of January 18, 1957, on the obligation to pay advance payment of land tax for the year 1957. · 1981-01-01
- Regulation of the Minister of Finance of January 23, 1956, on the implementation of Article 33 of the decree on tax liabilities. · 1981-01-01
- Regulation of the Minister of Finance of January 19, 1956, on the obligation to pay an advance on land tax for the year 1956. · 1981-01-01
- Regulation of the Minister of Finance of January 12, 1955, on the obligation to pay advance payment of land tax for the year 1955. · 1981-01-01
- Regulation of the Minister of Finance of January 25, 1954, on the obligation to pay an advance on land tax for 1954. · 1981-01-01
- Regulation of the Minister of Finance of January 20, 1953, on the obligation to pay advance tax on land for the year 1953. · 1981-01-01
- Regulation of the Minister of Finance of November 25, 1952, concerning reliefs in the repayment of tax liabilities of craftsmen. · 1981-01-01
- Regulation of the Minister of Finance of 8 January 1952 on the obligation to pay an advance on land tax for the year 1952. · 1981-01-01
- Regulation of the Minister of Finance of February 3, 1951, on the postponement of the deadline for reporting income tax liability and paying fees for registration cards for 1951. · 1981-01-01
- Regulation of the Minister of Finance of June 22, 1979, amending the regulation on the partial waiver of wage tax assessment. · 1981-01-01
- Order of the Minister of Finance of April 21, 1953, on the discontinuation of tax liability determination for entertainment events and the surcharge on postcard and calendar prices - for the benefit of the Social Fund for the Reconstruction of the Capital. · 1981-01-01
- Regulation of the Minister of Finance of September 8, 1966 on the collection of turnover tax in lump-sum form from social organizations from turnovers from accommodation and catering activities conducted on a lump-sum settlement basis. · 1981-01-01
- 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. · 1981-01-01
- Regulation of the Minister of Finance of December 21, 1962, on advance payments of real estate tax for 1963 and on the partial waiver of real estate tax assessment for 1962. · 1981-01-01
- Regulation of the Minister of Finance of January 6, 1961, on the obligation to pay advance land tax for 1961. · 1981-01-01
- Order of the Minister of Finance of September 13, 1952, concerning the partial waiver of the determination of tax liabilities regarding advance payments on real estate tax and the partial write-off of advance payments. · 1981-01-01
- Regulation of the Minister of Finance of August 1, 1952, concerning the partial waiver of tax liability determination regarding land tax on land used as pastures and on land belonging to so-called urbarial communities. · 1981-01-01
- Order of the Minister of Finance of February 5, 1951, on waiving the determination of tax liabilities in relation to income earned from the sale of lottery tickets organized by the Polish Lottery Monopoly. · 1981-01-01
- Order of the Minister of Finance of August 31, 1951, on the waiver of determining tax liabilities for turnover tax from the sale of non-cattle livestock from farming conducted under action "H" by persons not holding agricultural farms. · 1981-01-01
- Order of the Minister of Finance of September 1, 1976, on the reduction of tax scales in wage tax for certain groups of taxpayers. · 1981-01-01
- Order of the Minister of Finance of March 26, 1975, on waiving the determination of certain tax liabilities and contributions to the municipal fund from land plots allocated to pensioners engaged in farming. · 1981-01-01
- Order of the Minister of Finance of January 15, 1975 on the accumulation of funds from the zakładowy fundusz nagród (enterprise award fund) in separate bank accounts. · 1981-01-01
- Order of the Minister of Finance of January 17, 1975 on exemptions and reliefs in the one-time property tax. · 1981-01-01
- Order of the Minister of Finance of December 18, 1973, amending the order on the determination of passport fee stamp designs. · 1981-01-01
- Regulation of the Minister of Finance of December 19, 1972, on reliefs for investment and repair expenditures in agricultural holdings. · 1981-01-01
- Instruction of the Minister of Finance of November 20, 1972, amending the instruction concerning the distribution of revenue stamps, bill blanks, and court fee stamps. · 1981-01-01
- Order of the Minister of Finance of November 20, 1972, concerning the determination of passport fee stamp designs. · 1981-01-01
- … +58
Implementing Regulations (449)
- Order of the Minister of Finance of March 21, 1994 on the extension of inventory deadlines for certain individual income taxpayers.
- Regulation of the Minister of Finance of March 4, 1994, on the partial waiver of the collection of certain taxes and other receivables to which tax liability regulations apply, and the conditions for this waiver.
- Order of the Minister of Finance of 28 February 1994 amending the order on the waiver of the determination and collection of tax on goods and services and excise tax on certain goods.
- Order of the Minister of Finance of 4 February 1994 on the partial waiver of the determination and collection of personal income tax from certain income of natural persons.
- Regulation of the Minister of Finance of December 30, 1993 on the partial discontinuation of the determination and collection of income tax from natural persons and legal persons.
- Regulation of the Minister of Finance of December 30, 1993 on the discontinuation of the determination and collection of income tax.
- Order of the Minister of Finance of December 27, 1993 on the extension of certain tax deadlines.
- Order of the Minister of Finance of February 10, 1993, on extending certain deadlines for taxpayers specified in the provisions on corporate income tax.
- Order of the Minister of Finance of 22 October 1993 on the discontinuation of the determination and collection of value added tax and excise tax on certain goods.
- Order of the Minister of Finance of 20 October 1993 on extending the deadlines for advance payments and corporate income tax for banks implementing a programme related to granting loans (credits) for housing construction from the resources of the Mortgage Fund.
- Ordinance of the Minister of Finance of 14 September 1993 on the discontinuation of the determination and collection of value added tax.
- Order of the Minister of Finance of September 2, 1993 on the partial waiver of the collection of advance payments on income tax from natural persons in 1993.
- Ordinance of the Minister of Finance of August 27, 1993, on the discontinuation of the determination and collection of income tax from certain incomes of income taxpayers.
- Order of the Minister of Finance of July 22, 1993, on the discontinuation of determining and collecting income tax from revenues from agricultural production subsidies compensating for the effects of changes in diesel fuel prices.
- Order of the Minister of Finance of July 19, 1993 on the partial waiver of the determination and collection of income tax from natural persons and legal persons.
- Ordinance of the Minister of Finance of June 28, 1993, on the discontinuation of the determination and collection of income tax from certain types of income of legal persons.
- Ordinance of the Minister of Finance of June 16, 1993, on the discontinuation of collection of tax on goods and services from sheltered workshops.
- Order of the Minister of Finance of 22 April 1993 on the extension of certain deadlines for taxpayers specified in the provisions on personal income tax.
- Order of the Minister of Finance of March 23, 1993 amending the order concerning the waiver of determination and collection of income tax from certain income of natural persons.
- Regulation of the Minister of Finance of 5 May 1992 on the extension of deadlines for certain payers to collect advance payments and settle annual personal income tax.
- Order of the Minister of Finance of April 3, 1992, on the deadline for submitting the notification of a change in the tax year in 1992.
- Order of the Minister of Finance of March 11, 1992, amending the order on extending the deadline for payment of transport tax in 1992.
- Order of the Minister of Finance of February 13, 1992, on extending the deadline for pension authorities to collect advance payments of personal income tax.
- Ordinance of the Minister of Finance of December 31, 1991 on extending the deadline for payment of tax on means of transport in 1992.
- Regulation of the Minister of Finance of December 7, 1992, on the discontinuation of the determination and collection of income tax from certain income of natural persons.
- Order of the Minister of Finance of December 27, 1991, concerning the partial waiver of the determination and collection of wage tax.
- Order of the Minister of Finance of July 31, 1992, on the discontinuation of the determination and collection of income tax on income from National Bank of Poland money vouchers.
- Order of the Minister of Finance of July 31, 1992, on the discontinuation of the determination and collection of stamp duty on the sale of National Bank of Poland money vouchers.
- Regulation of the Minister of Finance of February 20, 1991, on the discontinuation of the determination and collection of taxes from running non-state schools.
- Order of the Minister of Finance of February 11, 1991 on the partial abandonment of the determination and collection of the equalization tax.
- … +419
Amending Acts (23)
- Law of December 29, 1982 on the Office of the Minister of Finance and tax offices and chambers. · 1983-01-01
- Law of November 15, 1984, on agricultural tax. · 1985-01-01
- Law of March 14, 1985, on local taxes and fees. · 1985-04-01
- Law of December 23, 1988, on economic activity with the participation of foreign entities. · 1989-01-01
- Law of 31 January 1989 on stamp duty. · 1989-03-01
- Law of 24 May 1989 Notary Law. · 1989-07-01
- Law of May 30, 1989, on Amending Authorizations to Issue Implementing Acts · 1989-07-01
- Law of 28 December 1989 on amending certain laws regulating taxation. · 1990-01-01
- Law of 17 May 1990 on the division of tasks and competencies specified in special laws between municipal bodies and government administration bodies and on the amendment of certain laws. · 1990-05-27
- Law of October 19, 1991, on amending the Law on Communal Revenues and the principles of their subsidizing in 1991, and on amending the Law on Local Government, as well as on amending certain other laws. · 1992-01-01
- Law of July 26, 1991 on Personal Income Tax. · 1992-01-01
- Law of September 28, 1991, on tax control. · 1992-02-07
- Law of 15 February 1992 on corporate income tax. · 1992-03-10
- Act of March 6, 1993, on amending certain acts regulating taxation and certain other acts. · 1993-05-15
- Law of 16 December 1993 on amending certain laws regulating taxation and certain other laws. · 1994-01-01
- Law of December 2, 1994 on the amendment of certain laws regulating taxation rules and certain other laws. · 1995-01-01
- Law of 22 June 1995 on amendment of the Law on the organization and financing of social insurance and on amendment of certain other laws. · 1995-08-23
- Law of May 11, 1995, on the Supreme Administrative Court. · 1995-10-01
- Law of May 31, 1996 amending the Law on tax liabilities and amending certain other laws. · 1997-01-01
- Law of 20 August 1997 - Provisions introducing the Law on the National Court Register. · 1997-10-22
- Law of August 29, 1997 - Banking Law. · 1998-01-01
- Law of August 29, 1997 - Tax Ordinance. · 1998-01-01
- Law of June 5, 1992, on amending the law on tax liabilities. · 2009-08-11
Amended Acts (4)
- Law of December 16, 1972, on income tax. · 1981-01-01
- Law of June 17, 1966, on enforcement proceedings in administration. · 1981-01-01
- Law of July 14, 1961, Customs Law. · 1981-01-01
- Law of June 14, 1960, Code of Administrative Procedure. · 1981-01-01
Information on Consolidated Text (1)
References (3)
Constitutional Tribunal Ruling (1)
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of January 31, 1977, on the lump-sum taxation of turnover and income for certain groups of taxpayers.
- Repealing Acts: Law of January 31, 1959 on amending the Decree on Tax Liabilities.
- Repealing Acts: Law of November 16, 1960, on amending the decree of October 26, 1960, on tax liabilities.
- Repealing Acts: Decree of October 26, 1950, on tax liabilities.
- Repealed Acts: Law of August 29, 1997 - Tax Ordinance.
- Amending Acts: Law of June 17, 1966, on enforcement proceedings in administration.
- Amending Acts: Law of December 16, 1972, on income tax.
- Amending Acts: Law of July 14, 1961, Customs Law.
- Amending Acts: Law of June 14, 1960, Code of Administrative Procedure.
- Amended Acts: Law of June 5, 1992, on amending the law on tax liabilities.
- Amended Acts: Law of August 29, 1997 - Tax Ordinance.
- Amended Acts: Law of August 29, 1997 - Banking Law.
- Amended Acts: Law of 20 August 1997 - Provisions introducing the Law on the National Court Register.
- Amended Acts: Law of May 31, 1996 amending the Law on tax liabilities and amending certain other laws.
- Amended Acts: Law of May 11, 1995, on the Supreme Administrative Court.
- Amended Acts: Law of 22 June 1995 on amendment of the Law on the organization and financing of social insurance and on amendment of certain other laws.
- Amended Acts: Law of December 2, 1994 on the amendment of certain laws regulating taxation rules and certain other laws.
- Amended Acts: Law of 16 December 1993 on amending certain laws regulating taxation and certain other laws.
- Amended Acts: Act of March 6, 1993, on amending certain acts regulating taxation and certain other acts.
- Amended Acts: Law of 15 February 1992 on corporate income tax.
- Amended Acts: Law of September 28, 1991, on tax control.
- Amended Acts: Law of October 19, 1991, on amending the Law on Communal Revenues and the principles of their subsidizing in 1991, and on amending the Law on Local Government, as well as on amending certain other laws.
- Amended Acts: Law of July 26, 1991 on Personal Income Tax.
- Amended Acts: Law of 17 May 1990 on the division of tasks and competencies specified in special laws between municipal bodies and government administration bodies and on the amendment of certain laws.
- Amended Acts: Law of 28 December 1989 on amending certain laws regulating taxation.
- Amended Acts: Law of 24 May 1989 Notary Law.
- Amended Acts: Law of May 30, 1989, on Amending Authorizations to Issue Implementing Acts
- Amended Acts: Law of 31 January 1989 on stamp duty.
- Amended Acts: Law of December 23, 1988, on economic activity with the participation of foreign entities.
- Amended Acts: Law of March 14, 1985, on local taxes and fees.
- Amended Acts: Law of November 15, 1984, on agricultural tax.
- Amended Acts: Law of December 29, 1982 on the Office of the Minister of Finance and tax offices and chambers.
- References: Law of December 22, 1995 on amending the law on financing municipalities.
- References: Law of 27 August 1997 on vocational and social rehabilitation and employment of disabled persons.
- References: Council of Ministers' Regulation of March 23, 1987 on the territorial jurisdiction of tax authorities in matters of certain tax liabilities.
- References: Regulation of the Minister of Finance of December 31, 1989, on the implementation of certain provisions of the Tax Liabilities Act.
- References: Resolution No. 203 of the Council of Ministers of September 20, 1982, on the principles of calculation and settlement procedure for the one-time stabilization tax in 1982.
- References: Act of February 3, 1993, on the financial restructuring of enterprises and banks and on amending certain acts.
- References: Regulation of the Council of Ministers of February 16, 1989, on extending the provisions of the law on tax liabilities to certain types of monetary benefits and determining the competence of tax authorities regarding the remission of tax arrears.
- References: Order of the Minister of Finance of February 28, 1983, on the method of conducting tax audits in socially owned economic entities.
- References: Law of April 27, 1989, on the Central Fund for the Development of Science and Technology.
- References: Law of April 25, 1996, on the Amendment of the Law on the Management of State Treasury Agricultural Real Estate.
- References: Law of September 26, 1991, on amending the budget law for 1991 and on the principles of state budget execution in 1991.
- References: Ordinance of the Minister of Health and Social Welfare of April 10, 1997, on the method of issuing prescriptions.
- References: Budget Act for 1996 of February 1, 1996.
- References: Regulation of the Council of Ministers of February 22, 1988, on the detailed principles of financial management of film institutions.
- References: Budget Act for 1993 of February 12, 1993.
- References: Law of May 9, 1991, on the employment and vocational rehabilitation of disabled persons.
- References: Budget Law for 1995 of December 30, 1994.
- References: Law of 1 December 1995 on payments from profits by sole-shareholder State Treasury companies.