Home / Dz.U. 1949 nr 63 poz. 502
Regulation of the Minister of Finance of December 17, 1949, on commercial and tax books.
Rozporządzenie Ministra Skarbu z dnia 17 grudnia 1949 r. o księgach handlowych i podatkowych.
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1949-12-17
Entry into force
1950-01-01
Texts
Related acts
Repealed Acts (3)
- 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. · 1950-01-01
- 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. · 1950-01-01
- 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. · 1950-01-01
Amending Acts (3)
- Regulation of the Minister of Finance of January 11, 1951, on the implementation of certain provisions of the decree on tax proceedings. · 1951-01-01
- 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. · 1953-01-01
- 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. · 1953-01-01
References (4)
Legal Basis (1)
Repeals Resulting From (1)
Acts referring to this act
- Repealing Acts: 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.
- Repealing 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.
- Repealing 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.
- Acts Declared Repealed: Law of January 31, 1980, on the Supreme Administrative Court and amending the Law - Code of Administrative Procedure.
- Implementing Regulations: Decree of May 16, 1946, on tax proceedings.
- Amending Acts: 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.
- Amended Acts: 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.
- Amended Acts: 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.
- Amended Acts: Regulation of the Minister of Finance of January 11, 1951, on the implementation of certain provisions of the decree on tax proceedings.
- References: Regulation of the Minister of Finance of December 29, 1950, on defining enterprises, establishments, and persons obliged to participate in non-cash transactions due to the obligation to keep books.
- References: Regulation of the Minister of Finance of 8 November 1951 on tax books for taxpayers of the non-socialized economy operating mills, windmills, groat mills, and independent crushers.
- References: Circular of the Minister of Finance of November 21, 1950, on the interpretation of the provisions of § 12 of the Regulation of the Minister of the Treasury of December 17, 1949, on commercial and tax books.