Law of February 26, 1982, on the taxation of socialized economy entities.

Texts

The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.

Keywords

Related acts

Acts referring to this act

• Repealing Acts: Decree of September 21, 1950, on the taxation of socially-owned enterprises.
• Repealed Acts: Act of January 8, 1993, on value added tax and excise tax.
• Amending Acts: Law of June 14, 1960, Code of Administrative Procedure.
• Amending Acts: Law of December 19, 1975 on certain land taxes and fees.
• Amended Acts: Act of March 6, 1993, on amending certain acts regulating taxation and certain other acts.
• Amended Acts: Law of 29 July 1992 on lotteries and mutual betting.
• Amended Acts: Law of 15 February 1992 on corporate income tax.
• Amended Acts: Law of July 26, 1991 on Personal Income Tax.
• Amended Acts: Law of January 12, 1991, on amending certain laws regulating taxation principles.
• Amended Acts: Law of 23 March 1990 on the amendment of the law on enforcement proceedings in administration.
• Amended Acts: Law of 28 December 1989 on amending certain laws regulating taxation.
• Amended Acts: Law of May 30, 1989, on Amending Authorizations to Issue Implementing Acts
• Amended Acts: Law of January 31, 1989 on corporate income tax.
• Amended Acts: Law of October 24, 1986 on company social and housing funds in socialized economy units.
• Amended Acts: Law of December 18, 1986, on amending certain laws defining the functioning of the socialized economy.
• Amended Acts: Law of July 31, 1985 on the adaptation of provisions of certain laws defining the functioning of the economy to the conditions and needs of further socio-economic development of the country.
• Amended Acts: Law of March 14, 1985, on local taxes and fees.
• Amended Acts: Law of December 21, 1983 amending certain laws introducing economic reform.
• Amended Acts: Law of December 29, 1982 on the Office of the Minister of Finance and tax offices and chambers.
• References: Regulation of the Minister of Finance of April 9, 1984 on exemption from turnover and income tax or stamp duty for taxpayers earning income from certain types of newly launched manufacturing and service activities.
• References: Budget Law for 1983 of December 29, 1982.
• References: Order of the Minister of Finance of June 19, 1984 on reliefs and exemptions from payroll tax.
• References: Regulation of the Council of Ministers of November 15, 1982 on income tax reliefs for profit allocated to development purposes and other socially justified purposes.
• References: Law of 23 October 1987 on the establishment of the Power and Brown Coal Community.
• References: Resolution No. 49 of the Council of Ministers of March 30, 1984, on the prohibition of increasing contractual prices of industrial market articles and counteracting their unjustified increase.
• References: Order of the Minister of Finance of January 25, 1984, on the principles of calculation and the procedure for refunding turnover tax on sales by economic entities of products and services for export.
• References: Regulation of the Minister of Labour, Wages and Social Affairs of February 7, 1986 on the detailed principles of calculating tax on above-norm remuneration payments.
• References: Law of 23 October 1987 on the establishment of the Hard Coal Community.
• References: Regulation of the Council of Ministers of May 30, 1988, on stabilization taxes.
• References: Order of the Minister of Finance of February 28, 1983, on the method of conducting tax audits in socially owned economic entities.
• References: Regulation of the Minister of Finance of May 13, 1988, on turnover tax and income tax of natural persons and legal persons not being socialized economic entities.
• References: Regulation of the Minister of Finance of March 17, 1984, amending the regulation on the detailed principles of calculating taxes, payment deadlines and procedures, and the procedure for preparing and submitting tax returns (declarations) to tax authorities by socialized economy entities.
• References: Regulation of the Minister of Finance of May 2, 1988, on detailed principles for determining tax on above-normative wage payments and its payment deadlines.
• References: Regulation of the Council of Ministers of June 3, 1987, amending the regulation on company economic teams.
• References: Regulation of the Council of Ministers of November 18, 1985, on tax rates for excess remuneration payments and the principles of determining remuneration amounts exempt from tax.
• References: Regulation of the Minister of Finance of April 17, 1990, concerning turnover tax rates for natural persons and legal persons not being socially organized economy units, as well as reliefs, exemptions and the procedure for payment of this tax.
• 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: 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 Council of Ministers of August 8, 1988, on the stabilization tax.
• References: Regulation of the Minister of Finance of June 29, 1989 on turnover tax rates for natural persons and legal persons not being socialized economy units, as well as reliefs and exemptions from this tax.
• References: Regulation of the Council of Ministers of March 19, 1984, on special principles for calculating and paying income tax by enterprises covered by internal price equalization accounting, supervised by the Minister of Mining and Energy.
• References: Regulation of the Council of Ministers of 30 December 1988 on the revaluation of assets by socially owned enterprises and on the principles of accounting for the results of this revaluation.
• References: Regulation of the Council of Ministers of August 16, 1982, on special principles for calculating and paying income tax by enterprises of hard and brown coal, energy, and oil and gas industries, supervised by the Minister of Mining and Energy, covered by internal price equalization accounts.
• References: Order of the Minister of Finance of September 29, 1982, on reliefs and exemptions from payroll tax.
• References: Regulation of the Council of Ministers of January 21, 1985, on the types of costs and losses considered unjustified in the income taxation of socialized economy units.
• References: Regulation of the Minister of Finance of July 31, 1982, on turnover tax on excessive losses of certain products.
• References: Regulation of the Minister of Finance of February 11, 1984, amending the regulation on lump-sum taxation of turnover and income tax for persons engaged in gainful activities in the field of folk and artistic production for socialized economy entities.
• References: Order of the Minister of Finance of December 30, 1989, on reliefs and exemptions from payroll tax.
• References: Law of December 23, 1985, on the Foreign Debt Servicing Fund
• References: Regulation of the Minister of Finance of November 29, 1985, on the tax card and stamp duty for performing crafts.