Home / M.P. 1952 nr 97 poz. 1488
Resolution No. 927 of the Council of Ministers of November 3, 1952, on turnover tax from socialized economy units.
Uchwała nr 927 Rady Ministrów z dnia 3 listopada 1952 r. w sprawie podatku obrotowego od jednostek gospodarki uspołecznionej.
Type
Resolution (Uchwała)
Status
repealed (uchylony)
Announced
1952-11-03
Entry into force
1953-01-01
Texts
Related acts
Repealing Acts (1)
Repealed Acts (1)
Implementing Regulations (19)
- Regulation of the Minister of Finance of March 27, 1968, on turnover tax and non-commodity transaction tax from economic entities subordinate to the Minister of Food Industry and Procurement.
- Order of the Minister of Finance of March 20, 1968, on turnover tax and tax on non-commodity transactions from economic entities subordinate to and supervised by the Minister of Internal Trade, and from economic entities subordinate to the Minister of Foreign Trade.
- Order of the Minister of Finance of April 3, 1968, on turnover tax and non-commodity transaction tax from enterprises subordinate to and supervised by the Committee for Small-Scale Production, as well as cooperatives and their unions.
- Ordinance of the Minister of Finance of December 22, 1966, on exemption of certain socialized economy units from the obligation to prepare and submit turnover tax calculations paid in the form of price differences.
- Ordinance of the Minister of Finance of July 18, 1963, amending the ordinance on the taxation of turnover tax and non-commodity transaction tax for certain entities of the socialized economy.
- Order of the Minister of Finance of May 8, 1962, concerning the amount and procedure for settling turnover tax by state and cooperative production enterprises on products intended for export, the procedure for settling with the State budget the difference between the sales price and the purchase price of the above-mentioned products by foreign trade enterprises, and the amount and procedure for paying turnover tax on certain turnovers of the above-mentioned enterprises.
- Order of the Minister of Finance of August 3, 1961, on the deadline for payment of turnover tax from certain socialized economy entities.
- Regulation of the Minister of Finance of April 19, 1961, on the taxation of excessive losses of spirits.
- Order of the Minister of Finance of January 4, 1961, concerning the taxation of excessive losses of wines, musts, and meads in socialized economy producers.
- Regulation of the Minister of Finance of December 5, 1959, on the amount and procedure for regulating turnover tax on products intended for export by certain state industrial enterprises, and the procedure for settling with the State Budget the difference between the sales price and the factory price of the aforementioned products.
- Regulation of the Minister of Finance of August 27, 1960, on reliefs for state territorial industry enterprises subordinate to national councils.
- Regulation of the Minister of Finance of August 27, 1960, on tax reliefs for labor cooperatives.
- Regulation of the Minister of Finance of August 27, 1960, amending the regulation of November 7, 1952, on the amount and principles for calculating default interest on arrears owed by economic (organizational) units of the socialized economy, and on determining cases of waiving the collection of such interest.
- Regulation of the Minister of Finance of December 11, 1959 on the taxation of beer losses in breweries.
- Regulation of the Minister of Finance of March 15, 1958, on taxation with turnover tax and non-commodity transaction tax of certain entities of the socialized economy.
- Order of the Minister of Finance of May 28, 1955, concerning turnover tax payments by certain socialized economy units.
- Regulation of the Minister of Finance of May 14, 1954, on establishing and applying the forms of documents provided for in the regulations on turnover tax and non-commodity transaction tax from units of the socialized economy, and certain forms of documents provided for in the regulations on cooperative income tax.
- Regulation of the Minister of Finance of April 23, 1954, on the exemption from turnover tax of turnovers achieved by certain socialized economy units.
- Order of the Minister of Finance of December 18, 1953, on the amount and procedure for regulating turnover tax and invoicing products intended for export.
Amending Acts (1)
Acts referring to this act
- Repealing Acts: Resolution No. 62 of the Council of Ministers of February 3, 1951, on turnover tax for units of the socialized economy.
- Repealed Acts: Resolution No. 257 of the Council of Ministers of 12 August 1968 on turnover tax from socialized economy units.
- Implementing Regulations: Decree of September 21, 1950, on the taxation of socially-owned enterprises.
- Amended Acts: Resolution No. 263 of the Council of Ministers of May 8, 1954, amending the resolution of November 3, 1952, on turnover tax for socialized economy units.
- References: Order of the Minister of Finance of May 8, 1962, concerning the amount and procedure for settling turnover tax by state and cooperative production enterprises on products intended for export, the procedure for settling with the State budget the difference between the sales price and the purchase price of the above-mentioned products by foreign trade enterprises, and the amount and procedure for paying turnover tax on certain turnovers of the above-mentioned enterprises.
- References: Order of the Minister of Finance of December 18, 1953, on the amount and procedure for regulating turnover tax and invoicing products intended for export.
- References: Order of the Minister of Finance of August 3, 1961, on the deadline for payment of turnover tax from certain socialized economy entities.
- References: Regulation of the Minister of Finance of April 19, 1961, on the taxation of excessive losses of spirits.
- References: Order of the Minister of Finance of May 28, 1955, concerning turnover tax payments by certain socialized economy units.
- References: Order of the Minister of Finance of April 3, 1968, on turnover tax and non-commodity transaction tax from enterprises subordinate to and supervised by the Committee for Small-Scale Production, as well as cooperatives and their unions.
- References: Regulation of the Minister of Finance of December 5, 1959, on the amount and procedure for regulating turnover tax on products intended for export by certain state industrial enterprises, and the procedure for settling with the State Budget the difference between the sales price and the factory price of the aforementioned products.
- References: Ordinance of the Minister of Finance of December 22, 1966, on the principles and procedure for financing and controlling subject-specific subsidies.
- References: Regulation of the Minister of Finance of May 14, 1954, on establishing and applying the forms of documents provided for in the regulations on turnover tax and non-commodity transaction tax from units of the socialized economy, and certain forms of documents provided for in the regulations on cooperative income tax.
- Legal Basis: Order of the Minister of Finance of May 28, 1955, concerning turnover tax payments by certain socialized economy units.
- Legal Basis: Ordinance of the Minister of Finance of December 22, 1966, on exemption of certain socialized economy units from the obligation to prepare and submit turnover tax calculations paid in the form of price differences.
- Legal Basis: Regulation of the Minister of Finance of May 14, 1954, on establishing and applying the forms of documents provided for in the regulations on turnover tax and non-commodity transaction tax from units of the socialized economy, and certain forms of documents provided for in the regulations on cooperative income tax.
- Legal Basis: Regulation of the Minister of Finance of April 23, 1954, on the exemption from turnover tax of turnovers achieved by certain socialized economy units.
- Legal Basis: Order of the Minister of Finance of December 18, 1953, on the amount and procedure for regulating turnover tax and invoicing products intended for export.
- Legal Basis: Regulation of the Minister of Finance of March 27, 1968, on turnover tax and non-commodity transaction tax from economic entities subordinate to the Minister of Food Industry and Procurement.
- Legal Basis: Regulation of the Minister of Finance of April 19, 1961, on the taxation of excessive losses of spirits.
- Legal Basis: Order of the Minister of Finance of January 4, 1961, concerning the taxation of excessive losses of wines, musts, and meads in socialized economy producers.
- Legal Basis: Regulation of the Minister of Finance of August 27, 1960, on reliefs for state territorial industry enterprises subordinate to national councils.
- Legal Basis: Ordinance of the Minister of Finance of July 18, 1963, amending the ordinance on the taxation of turnover tax and non-commodity transaction tax for certain entities of the socialized economy.
- Legal Basis: Regulation of the Minister of Finance of August 27, 1960, on tax reliefs for labor cooperatives.
- Legal Basis: Order of the Minister of Finance of March 20, 1968, on turnover tax and tax on non-commodity transactions from economic entities subordinate to and supervised by the Minister of Internal Trade, and from economic entities subordinate to the Minister of Foreign Trade.
- Legal Basis: Regulation of the Minister of Finance of August 27, 1960, amending the regulation of November 7, 1952, on the amount and principles for calculating default interest on arrears owed by economic (organizational) units of the socialized economy, and on determining cases of waiving the collection of such interest.
- Legal Basis: Regulation of the Minister of Finance of December 5, 1959, on the amount and procedure for regulating turnover tax on products intended for export by certain state industrial enterprises, and the procedure for settling with the State Budget the difference between the sales price and the factory price of the aforementioned products.
- Legal Basis: Order of the Minister of Finance of May 8, 1962, concerning the amount and procedure for settling turnover tax by state and cooperative production enterprises on products intended for export, the procedure for settling with the State budget the difference between the sales price and the purchase price of the above-mentioned products by foreign trade enterprises, and the amount and procedure for paying turnover tax on certain turnovers of the above-mentioned enterprises.
- Legal Basis: Order of the Minister of Finance of April 3, 1968, on turnover tax and non-commodity transaction tax from enterprises subordinate to and supervised by the Committee for Small-Scale Production, as well as cooperatives and their unions.
- Legal Basis: Regulation of the Minister of Finance of December 11, 1959 on the taxation of beer losses in breweries.
- Legal Basis: Regulation of the Minister of Finance of March 15, 1958, on taxation with turnover tax and non-commodity transaction tax of certain entities of the socialized economy.
- Legal Basis: Order of the Minister of Finance of August 3, 1961, on the deadline for payment of turnover tax from certain socialized economy entities.
- Legal Basis from Art.: Order of the Minister of Finance of May 28, 1955, concerning turnover tax payments by certain socialized economy units.
- Legal Basis from Art.: Order of the Minister of Finance of April 3, 1968, on turnover tax and non-commodity transaction tax from enterprises subordinate to and supervised by the Committee for Small-Scale Production, as well as cooperatives and their unions.
- Legal Basis from Art.: Order of the Minister of Finance of April 3, 1968, on turnover tax and non-commodity transaction tax from enterprises subordinate to and supervised by the Committee for Small-Scale Production, as well as cooperatives and their unions.
- Legal Basis from Art.: Order of the Minister of Finance of April 3, 1968, on turnover tax and non-commodity transaction tax from enterprises subordinate to and supervised by the Committee for Small-Scale Production, as well as cooperatives and their unions.
- Legal Basis from Art.: Order of the Minister of Finance of April 3, 1968, on turnover tax and non-commodity transaction tax from enterprises subordinate to and supervised by the Committee for Small-Scale Production, as well as cooperatives and their unions.
- Legal Basis from Art.: Regulation of the Minister of Finance of March 27, 1968, on turnover tax and non-commodity transaction tax from economic entities subordinate to the Minister of Food Industry and Procurement.
- Legal Basis from Art.: Regulation of the Minister of Finance of March 27, 1968, on turnover tax and non-commodity transaction tax from economic entities subordinate to the Minister of Food Industry and Procurement.
- Legal Basis from Art.: Regulation of the Minister of Finance of March 27, 1968, on turnover tax and non-commodity transaction tax from economic entities subordinate to the Minister of Food Industry and Procurement.
- Legal Basis from Art.: Regulation of the Minister of Finance of March 27, 1968, on turnover tax and non-commodity transaction tax from economic entities subordinate to the Minister of Food Industry and Procurement.
- Legal Basis from Art.: Order of the Minister of Finance of March 20, 1968, on turnover tax and tax on non-commodity transactions from economic entities subordinate to and supervised by the Minister of Internal Trade, and from economic entities subordinate to the Minister of Foreign Trade.
- Legal Basis from Art.: Order of the Minister of Finance of March 20, 1968, on turnover tax and tax on non-commodity transactions from economic entities subordinate to and supervised by the Minister of Internal Trade, and from economic entities subordinate to the Minister of Foreign Trade.
- Legal Basis from Art.: Order of the Minister of Finance of March 20, 1968, on turnover tax and tax on non-commodity transactions from economic entities subordinate to and supervised by the Minister of Internal Trade, and from economic entities subordinate to the Minister of Foreign Trade.
- Legal Basis from Art.: Ordinance of the Minister of Finance of December 22, 1966, on exemption of certain socialized economy units from the obligation to prepare and submit turnover tax calculations paid in the form of price differences.
- Legal Basis from Art.: Ordinance of the Minister of Finance of July 18, 1963, amending the ordinance on the taxation of turnover tax and non-commodity transaction tax for certain entities of the socialized economy.
- Legal Basis from Art.: Order of the Minister of Finance of May 8, 1962, concerning the amount and procedure for settling turnover tax by state and cooperative production enterprises on products intended for export, the procedure for settling with the State budget the difference between the sales price and the purchase price of the above-mentioned products by foreign trade enterprises, and the amount and procedure for paying turnover tax on certain turnovers of the above-mentioned enterprises.
- Legal Basis from Art.: Order of the Minister of Finance of May 8, 1962, concerning the amount and procedure for settling turnover tax by state and cooperative production enterprises on products intended for export, the procedure for settling with the State budget the difference between the sales price and the purchase price of the above-mentioned products by foreign trade enterprises, and the amount and procedure for paying turnover tax on certain turnovers of the above-mentioned enterprises.
- Legal Basis from Art.: Order of the Minister of Finance of May 8, 1962, concerning the amount and procedure for settling turnover tax by state and cooperative production enterprises on products intended for export, the procedure for settling with the State budget the difference between the sales price and the purchase price of the above-mentioned products by foreign trade enterprises, and the amount and procedure for paying turnover tax on certain turnovers of the above-mentioned enterprises.
- Legal Basis from Art.: Order of the Minister of Finance of August 3, 1961, on the deadline for payment of turnover tax from certain socialized economy entities.