Home / Dz.U. 1962 nr 27 poz. 128
Regulation of the Minister of Finance of April 25, 1962, on the competence of financial authorities in granting relief in repayment and waiving tax liabilities, and on the extension of the provisions of the decree on tax liabilities to receivables from budget differences, profit contributions, and working capital surpluses.
Rozporządzenie Ministra Finansów z dnia 25 kwietnia 1962 r. w sprawie właściwości organów finansowych w zakresie udzielania ulg w spłacie i umarzania zobowiązań podatkowych oraz w sprawie rozciągnięcia przepisów dekretu o zobowiązaniach podatkowych na należności z tytułu różnic budżetowych, wpłat z zysku oraz nadwyżek środków obrotowych.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1962-04-25
Entry into force
1962-05-10
Texts
Related acts
Repealed Acts (2)
- Regulation of the Minister of Finance of February 18, 1961, amending the regulation of the Minister of Finance of July 3, 1957, on the jurisdiction of financial bodies in granting relief from payment and writing off tax liabilities, and on extending the provisions of the decree on tax liabilities to receivables from budget differences. · 1962-05-10
- Regulation of the Minister of Finance of July 3, 1957, concerning the competence of financial authorities in granting reliefs in the repayment and write-off of tax liabilities, and concerning the extension of the provisions of the decree on tax liabilities to receivables from budget differences. · 1962-05-10
Amending Acts (4)
- Regulation of the Minister of Finance of July 27, 1963, amending the regulation on the competence of financial authorities in granting reliefs in repayment and waiving tax liabilities, and on extending the provisions of the decree on tax liabilities to receivables from budget differences, profit contributions, and surplus working capital. · 1963-08-13
- Regulation of the Minister of Finance of October 27, 1964, amending the regulation on the jurisdiction of financial bodies in granting reliefs in repayment and waiving tax liabilities, and on extending the provisions of the decree on tax liabilities to receivables from budget differences, profit shares, working capital surpluses, amortization payments, and contributions from the investment and renovation fund. · 1965-01-01
- Regulation of the Minister of Finance of December 14, 1965, on amending the provisions concerning the extension of the decree on tax liabilities to other receivables. · 1966-01-01
- Regulation of the Minister of Finance of July 5, 1967, on the competence of financial authorities in granting reliefs in repayment and write-off of certain tax liabilities. · 1967-07-20
Legal Basis (1)
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of July 3, 1957, concerning the competence of financial authorities in granting reliefs in the repayment and write-off of tax liabilities, and concerning the extension of the provisions of the decree on tax liabilities to receivables from budget differences.
- Repealing Acts: Regulation of the Minister of Finance of February 18, 1961, amending the regulation of the Minister of Finance of July 3, 1957, on the jurisdiction of financial bodies in granting relief from payment and writing off tax liabilities, and on extending the provisions of the decree on tax liabilities to receivables from budget differences.
- Repealed Acts: Regulation of the Minister of Finance of November 25, 1968, on extending the provisions of the decree on tax liabilities to certain receivables due from socialized economy units and on the competence of financial bodies in granting relief in repayment and waiving receivables due from these units.
- Implementing Regulations: Decree of October 26, 1950, on tax liabilities.
- Amended Acts: Regulation of the Minister of Finance of July 5, 1967, on the competence of financial authorities in granting reliefs in repayment and write-off of certain tax liabilities.
- Amended Acts: Regulation of the Minister of Finance of December 14, 1965, on amending the provisions concerning the extension of the decree on tax liabilities to other receivables.
- Amended Acts: Regulation of the Minister of Finance of October 27, 1964, amending the regulation on the jurisdiction of financial bodies in granting reliefs in repayment and waiving tax liabilities, and on extending the provisions of the decree on tax liabilities to receivables from budget differences, profit shares, working capital surpluses, amortization payments, and contributions from the investment and renovation fund.
- Amended Acts: Regulation of the Minister of Finance of July 27, 1963, amending the regulation on the competence of financial authorities in granting reliefs in repayment and waiving tax liabilities, and on extending the provisions of the decree on tax liabilities to receivables from budget differences, profit contributions, and surplus working capital.
- References: Regulation of the Minister of Finance of August 14, 1964, on transferring to the authorities of certain rural national councils the powers regarding the assessment of real estate tax, extending the provisions of the decree on tax obligations to the receivables of the State Land Fund, determining payment deadlines for certain receivables, and the competence of financial authorities regarding reliefs in repayment and write-off of these receivables.
- References: Regulation of the Minister of Finance of October 11, 1963, on extending the provisions of the decree on tax liabilities to receivables of the State Land Fund, determining the payment deadlines for certain receivables, and the competence of financial authorities regarding reliefs in repayment and write-off of these receivables.
- References: Regulation of the Minister of Finance of November 15, 1965, on the implementation of certain provisions of the law on extending the tax powers of village national councils and on improving the assessment and collection of taxes and other monetary dues in villages.