Home / Dz.U. 1995 nr 7 poz. 34
Regulation of the Minister of Finance of January 20, 1995, on the depreciation of fixed assets and intangible and legal assets, as well as the revaluation of fixed assets.
Rozporządzenie Ministra Finansów z dnia 20 stycznia 1995 r. w sprawie amortyzacji środków trwałych oraz wartości niematerialnych i prawnych, a także aktualizacji wyceny środków trwałych.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1995-01-20
Entry into force
1995-01-27
Texts
Keywords
prawo celneeconomic activityenergy sectormotor vehiclesAccounting recordssecuritiesdepreciationpersonal income taxcopyright lawMunicipalitiescompaniescivil lawelectronic devicestax reliefsceny i stawki taryfoweintangible assets and rightsinvestmentsMachinery and Equipmentstate-owned enterprisesfixed assetscorporate income tax
Related acts
Repealing Acts (1)
Repealed Acts (2)
- Announcement of the Minister of Finance of September 23, 1994, on the promulgation of the consolidated text of the Regulation of the Minister of Finance on fixed assets and intangible and legal assets, the rules and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets. · 1995-01-01
- Regulation of the Minister of Finance of March 27, 1992, on the components of assets considered fixed assets and intangible and property rights, the rules and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets. · 1995-01-01
Amending Acts (3)
- Regulation of the Minister of Finance of October 18, 1995, amending the regulation on the depreciation of fixed assets and intangible and legal assets, as well as the revaluation of fixed assets. · 1995-01-01
- Regulation of the Minister of Finance of March 24, 1995, on the implementation of certain provisions of the Personal Income Tax Act. · 1995-01-01
- Regulation of the Minister of Finance of June 14, 1995, amending the regulation on the depreciation of fixed assets and intangible assets, as well as the revaluation of fixed assets. · 1995-06-28
Amended Acts (1)
Legal Basis (2)
Legal Basis from Art. (2)
- Law of 15 February 1992 on corporate income tax. · art. 15 ust. 5
- Law of July 26, 1991 on Personal Income Tax. · art. 22 ust. 8
Repeals Resulting From (1)
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of March 27, 1992, on the components of assets considered fixed assets and intangible and property rights, the rules and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets.
- Repealing Acts: Announcement of the Minister of Finance of September 23, 1994, on the promulgation of the consolidated text of the Regulation of the Minister of Finance on fixed assets and intangible and legal assets, the rules and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets.
- Repealed Acts: Regulation of the Minister of Finance of January 17, 1997, on the depreciation of fixed assets and intangible and legal assets.
- Acts Declared Repealed: Law of 9 November 2000 amending the Law on Personal Income Tax and amending certain other laws.
- Implementing Regulations: Law of July 26, 1991 on Personal Income Tax.
- Implementing Regulations: Law of 15 February 1992 on corporate income tax.
- Amending Acts: Regulation of the Minister of Finance of December 21, 1991, on the implementation of certain provisions of the Personal Income Tax Act.
- Amended Acts: Regulation of the Minister of Finance of June 14, 1995, amending the regulation on the depreciation of fixed assets and intangible assets, as well as the revaluation of fixed assets.
- Amended Acts: Regulation of the Minister of Finance of October 18, 1995, amending the regulation on the depreciation of fixed assets and intangible and legal assets, as well as the revaluation of fixed assets.
- Amended Acts: Regulation of the Minister of Finance of March 24, 1995, on the implementation of certain provisions of the Personal Income Tax Act.
- References: Regulation of the Minister of Finance of March 24, 1995, on the implementation of certain provisions of the Personal Income Tax Act.
- References: Regulation of the Council of Ministers of September 5, 1995, on the establishment of a special economic zone in Mielec.
- References: Regulation of the Council of Ministers of June 25, 1996 on determining the voivodeships and communes covered by the scope of district labor offices, where special economic and financial instruments and other preferences are applied for the purpose of economic restructuring and reducing the negative effects of unemployment.
- References: Regulation of the Council of Ministers of June 18, 1996, on the establishment of a special economic zone in the Katowice Voivodeship.
- References: Regulation of the Council of Ministers of 25 June 1996 on the establishment of a special economic zone in the Suwałki Voivodeship.
- References: Announcement of the President of the Central Statistical Office of February 8, 1995, on conversion factors for updating the valuation of fixed assets as of January 1, 1995.