Home / Dz.U. 1946 nr 65 poz. 365
Regulation of the Minister of Finance of October 31, 1946, on commercial, simplified, and tax books, issued regarding §§ 2-11 in agreement with the Ministers of Industry and Supply and Trade.
Rozporządzenie Ministra Skarbu z dnia 31 października 1946 r. o księgach handlowych, uproszczonych i podatkowych, wydane co do §§ 2-11 w porozumieniu z Ministrami Przemysłu oraz Aprowizacji i Handlu.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1946-10-31
Entry into force
1947-01-01
Texts
Related acts
Repealing Acts (1)
Amending Acts (2)
- Regulation of the Minister of the Treasury of November 24, 1947, on amending the Regulation of the Minister of the Treasury of October 31, 1946, on commercial, simplified, and tax ledgers, issued as to § 1 item 1 in agreement with the Minister of Industry and Trade. · 1948-01-01
- Regulation of the Minister of the Treasury of 17 June 1948 on amending the Regulation of the Minister of the Treasury of 31 October 1946 on commercial, simplified and tax ledgers, issued as to § 1 items 1)-5) in agreement with the Minister of Industry and Trade. · 1948-07-01
References (4)
Legal Basis (1)
Acts referring to this act
- Repealed Acts: Regulation of the Minister of Finance of December 17, 1949, on commercial and tax books.
- Implementing Regulations: Decree of May 16, 1946, on tax proceedings.
- Amended Acts: Regulation of the Minister of the Treasury of 17 June 1948 on amending the Regulation of the Minister of the Treasury of 31 October 1946 on commercial, simplified and tax ledgers, issued as to § 1 items 1)-5) in agreement with the Minister of Industry and Trade.
- Amended Acts: Regulation of the Minister of the Treasury of November 24, 1947, on amending the Regulation of the Minister of the Treasury of October 31, 1946, on commercial, simplified, and tax ledgers, issued as to § 1 item 1 in agreement with the Minister of Industry and Trade.
- References: Regulation of the Minister of Finance of November 26, 1952, concerning the principles and methods of keeping commercial books by taxpayers subject to taxation on the principles applicable to the non-socialized economy.
- References: Regulation of the Minister of Finance of December 27, 1948, on the entry into force of the provisions of Article 9 of the Decree of October 25, 1948, on turnover tax, and on the obligation of taxpayers to separately disclose in their books the purchase, production, and sale of certain goods and products.
- References: Regulation of the Minister of the Treasury of December 17, 1947, on the obligation to keep special types of ledgers by taxpayers of the pharmaceutical profession, issued as to §§ 16 - 22 in agreement with the Minister of Industry and Trade.
- References: Regulation of the Minister of the Treasury of May 7, 1949, on the obligation to keep special types of books by taxpayers conducting confectionery and confectionery-café businesses, issued with respect to §§ 23-29 sections 1-3 and 5 in agreement with the Minister of Internal Trade.
- References: Regulation of the Minister of Finance of November 26, 1952, concerning tax books for taxpayers subject to taxation on the principles applicable to the non-socialized economy.
- References: Regulation of the Minister of Finance of December 6, 1949, on the obligation to keep special types of books by taxpayers operating catering establishments.
- References: Regulation of the Minister of Finance of July 5, 1949, on the obligation of clergy to keep tax records.