Home / Dz.U. 1997 nr 6 poz. 35
Regulation of the Minister of Finance of January 17, 1997, on the depreciation of fixed assets and intangible and legal assets.
Rozporządzenie Ministra Finansów z dnia 17 stycznia 1997 r. w sprawie amortyzacji środków trwałych oraz wartości niematerialnych i prawnych.
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1997-01-17
Entry into force
1997-02-08
Texts
Keywords
intangible assets and rightsfixed assetsdepreciation
Related acts
Repealed Acts (3)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. · 1997-01-01
- 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. · 1997-01-01
- 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. · 1997-01-01
Amending Acts (3)
- Regulation of the Minister of Finance of February 7, 1997, amending the regulation on the depreciation of fixed assets and intangible and legal assets. · 1997-01-01
- Regulation of the Minister of Finance of January 19, 1999 amending the regulation on the depreciation of fixed assets and intangible assets. · 1999-01-01
- Regulation of the Minister of Finance of December 9, 1999, amending the regulation on the depreciation of fixed assets and intangible assets. · 2000-01-01
Amended Acts (2)
- Regulation of the Minister of Finance of December 14, 1995 on lump-sum equalization tax on recorded revenues and on certain revenues earned by natural persons. · 1997-01-01
- Regulation of the Minister of Finance of March 24, 1995, on the implementation of certain provisions of the Personal Income Tax Act. · 1997-01-01
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. 7
Repeals Resulting From (1)
Acts referring to this act
- Repealing 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.
- Repealing Acts: 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.
- Repealing 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.
- 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 March 24, 1995, on the implementation of certain provisions of the Personal Income Tax Act.
- Amending Acts: Regulation of the Minister of Finance of December 14, 1995 on lump-sum equalization tax on recorded revenues and on certain revenues earned by natural persons.
- Amended Acts: Regulation of the Minister of Finance of December 9, 1999, amending the regulation on the depreciation of fixed assets and intangible assets.
- Amended Acts: Regulation of the Minister of Finance of January 19, 1999 amending the regulation on the depreciation of fixed assets and intangible assets.
- Amended Acts: Regulation of the Minister of Finance of February 7, 1997, amending the regulation on the depreciation of fixed assets and intangible and legal assets.
- References: Regulation of the Council of Ministers of March 25, 1997, on the designation of voivodeships and municipalities covered by the scope of regional labor offices, where special economic and financial instruments and other preferences are applied for the purpose of restructuring the economy and reducing the negative effects of unemployment.
- References: Regulation of the Council of Ministers of January 29, 1999, on the designation of municipalities threatened by structural recession and social degradation, in which specific economic and financial instruments and other preferences are applied, and unemployed residents are granted the right to benefits and scholarships.
- References: Regulation of the Council of Ministers of December 21, 1999, on the designation of districts (municipalities) threatened by structural recession and social degradation, in which specific economic and financial instruments and other preferences are applied, and the right to benefits and scholarships is granted to unemployed residents thereof.
- References: Regulation of the Council of Ministers of October 14, 1997, on the establishment of a special economic zone in Krakow.
- References: Regulation of the Council of Ministers of July 7, 1998 on the determination of voivodeships and municipalities covered by the scope of regional labor offices, where special economic and financial instruments and other preferences are applied for the purpose of restructuring the economy and reducing the negative effects of unemployment.
- References: Regulation of the Council of Ministers of October 14, 1997, on the establishment of the Mazovian Special Economic Zone.
- References: Regulation of the Council of Ministers of September 9, 1997, on the establishment of the "Żarnowiec" Special Economic Zone.
- References: Regulation of the Council of Ministers of September 9, 1997, on the establishment of the Warmia-Masuria economic zone.
- References: Regulation of the Council of Ministers of September 9, 1997, on the establishment of the "Tczew" Special Economic Zone.
- References: Regulation of the Council of Ministers of September 9, 1997, on the establishment of the Tarnobrzeg special economic zone.
- References: Regulation of the Council of Ministers of September 9, 1997, on the establishment of the "Starachowice" Special Economic Zone.
- References: Regulation of the Council of Ministers of September 9, 1997, on the establishment of the Słupsk special economic zone.
- References: Regulation of the Council of Ministers of September 9, 1997, on the establishment of the "Kostrzyń-Słubice Special Economic Zone".
- References: Regulation of the Council of Ministers of September 9, 1997, on the establishment of a special economic zone in Kamienna Góra.
- References: Regulation of the Council of Ministers of September 9, 1997, on the establishment of a special economic zone in Częstochowa.
- References: Regulation of the Council of Ministers of September 9, 1997, amending the regulation on the establishment of a special economic zone in Mielec.
- References: Regulation of the Council of Ministers of 15 April 1997 on the establishment of the Wałbrzych Special Economic Zone.
- References: Regulation of the Council of Ministers of 15 April 1997 on the establishment of the Łódź Special Economic Zone.
- References: Regulation of the Council of Ministers of 15 April 1997 on the establishment of the Legnica Special Economic Zone.