Home / Dz.U. 1997 nr 128 poz. 833
Regulation of the Minister of Finance of October 10, 1997 on the method and procedure for determining taxpayers' income by estimating prices in transactions carried out by these taxpayers.
Rozporządzenie Ministra Finansów z dnia 10 października 1997 r. w sprawie sposobu i trybu określania dochodów podatników w drodze oszacowania cen w transakcjach dokonywanych przez tych podatników.
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1997-10-10
Entry into force
1997-11-06
Texts
Keywords
personal income taxcorporate income tax
Related acts
Amending Acts (2)
- Regulation of the Minister of Finance of October 23, 2003, amending the regulation on the method and procedure for determining taxpayers' income by estimating prices in transactions made by these taxpayers · 2003-11-21
- Regulation of the Minister of Finance of September 10, 2009 on the method and procedure for determining the income of natural persons by estimation and the method and procedure for eliminating double taxation of natural persons in the case of correction of profits of related entities · 2009-10-14
Legal Basis (2)
Legal Basis from Art. (2)
- Law of 15 February 1992 on corporate income tax. · art. 11 ust. 9
- Law of July 26, 1991 on Personal Income Tax. · art. 25 ust. 8
Repeals Resulting From (1)
Acts referring to this act
- Acts Declared Repealed: Regulation of the Minister of Finance of September 10, 2009 on the method and procedure for determining the income of legal persons by estimation and the method and procedure for eliminating double taxation of legal persons in the case of correction of profits of related entities
- Implementing Regulations: Law of 15 February 1992 on corporate income tax.
- Implementing Regulations: Law of July 26, 1991 on Personal Income Tax.
- Amended Acts: Regulation of the Minister of Finance of September 10, 2009 on the method and procedure for determining the income of natural persons by estimation and the method and procedure for eliminating double taxation of natural persons in the case of correction of profits of related entities
- Amended Acts: Regulation of the Minister of Finance of October 23, 2003, amending the regulation on the method and procedure for determining taxpayers' income by estimating prices in transactions made by these taxpayers