Home / Dz.U. 1982 nr 5 poz. 41
Regulation of the Minister of Finance of February 13, 1982, on keeping commercial books by taxpayers other than socialized economy entities.
Rozporządzenie Ministra Finansów z dnia 13 lutego 1982 r. w sprawie prowadzenia ksiąg handlowych przez podatników nie będących jednostkami gospodarki uspołecznionej.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1982-02-13
Entry into force
1982-03-15
Texts
Keywords
Commercial and tax booksincome taxturnover taxAccounting
Related acts
Repealing Acts (1)
Acts Declared Repealed (3)
- Regulation of the Minister of Finance of May 5, 1979, amending the regulation on commercial books for taxpayers who are not socialized economy units. · 1982-03-15
- Regulation of the Minister of Finance of April 15, 1975, amending the regulation on commercial books for taxpayers who are not units of the socialized economy. · 1982-03-15
- Regulation of the Minister of Finance of July 15, 1968, on commercial books for taxpayers who are not entities of socialized economy. · 1982-03-15
Implementing Regulations (2)
- Announcement of the Minister of Finance of December 15, 1988, on determining the amount of turnover, norms of certain remuneration considered as costs of obtaining revenue, and amounts of turnover, the exceeding of which causes the obligation to keep commercial books.
- Announcement of the Minister of Finance of December 21, 1987 on the determination of turnover amounts, the exceeding of which obliges taxpayers not being socialized economy entities to keep commercial books or undergo quantitative control.
Amending Acts (5)
- Regulation of the Minister of Finance of January 21, 1984, amending the regulation on keeping commercial books by taxpayers who are not units of the socialized economy. · 1984-02-17
- Regulation of the Minister of Finance of 8 November 1984 amending regulations on keeping commercial and tax books by taxpayers other than socialized economy units. · 1984-12-13
- Regulation of the Minister of Finance of June 9, 1987, amending the regulation on keeping commercial books by taxpayers who are not socialized economy entities. · 1987-01-01
- Announcement of the Minister of Finance of December 21, 1987 on the determination of turnover amounts, the exceeding of which obliges taxpayers not being socialized economy entities to keep commercial books or undergo quantitative control. · 1987-12-31
- Announcement of the Minister of Finance of December 15, 1988, on determining the amount of turnover, norms of certain remuneration considered as costs of obtaining revenue, and amounts of turnover, the exceeding of which causes the obligation to keep commercial books. · 1988-12-30
Legal Basis (1)
Legal Basis from Art. (1)
- Law of December 19, 1980 on tax liabilities. · art. 38 pkt 3
Acts referring to this act
- Repealed Acts: Regulation of the Minister of Finance of June 27, 1989 on keeping commercial books by certain groups of taxpayers.
- Implementing Regulations: Law of December 19, 1980 on tax liabilities.
- Amended Acts: Announcement of the Minister of Finance of December 15, 1988, on determining the amount of turnover, norms of certain remuneration considered as costs of obtaining revenue, and amounts of turnover, the exceeding of which causes the obligation to keep commercial books.
- Amended Acts: Announcement of the Minister of Finance of December 21, 1987 on the determination of turnover amounts, the exceeding of which obliges taxpayers not being socialized economy entities to keep commercial books or undergo quantitative control.
- Amended Acts: Regulation of the Minister of Finance of June 9, 1987, amending the regulation on keeping commercial books by taxpayers who are not socialized economy entities.
- Amended Acts: Regulation of the Minister of Finance of 8 November 1984 amending regulations on keeping commercial and tax books by taxpayers other than socialized economy units.
- Amended Acts: Regulation of the Minister of Finance of January 21, 1984, amending the regulation on keeping commercial books by taxpayers who are not units of the socialized economy.
- Legal Basis: Announcement of the Minister of Finance of December 15, 1988, on determining the amount of turnover, norms of certain remuneration considered as costs of obtaining revenue, and amounts of turnover, the exceeding of which causes the obligation to keep commercial books.
- Legal Basis: Announcement of the Minister of Finance of December 21, 1987 on the determination of turnover amounts, the exceeding of which obliges taxpayers not being socialized economy entities to keep commercial books or undergo quantitative control.
- Legal Basis from Art.: Announcement of the Minister of Finance of December 21, 1987 on the determination of turnover amounts, the exceeding of which obliges taxpayers not being socialized economy entities to keep commercial books or undergo quantitative control.
- Legal Basis from Art.: Announcement of the Minister of Finance of December 15, 1988, on determining the amount of turnover, norms of certain remuneration considered as costs of obtaining revenue, and amounts of turnover, the exceeding of which causes the obligation to keep commercial books.
- Repeals Resulting From: Regulation of the Minister of Finance of July 15, 1968, on commercial books for taxpayers who are not entities of socialized economy.
- Repeals Resulting From: Regulation of the Minister of Finance of April 15, 1975, amending the regulation on commercial books for taxpayers who are not units of the socialized economy.
- Repeals Resulting From: Regulation of the Minister of Finance of May 5, 1979, amending the regulation on commercial books for taxpayers who are not socialized economy units.