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Regulation of the Minister of Development and Finance of 13 September 2017 on accounting and chart of accounts for the state budget, local government budgets, budgetary units, budgetary establishments of local government, state earmarked funds and state budgetary units with headquarters outside the Republic of Poland
Rozporządzenie Ministra Rozwoju i Finansów z dnia 13 września 2017 r. w sprawie rachunkowości oraz planów kont dla budżetu państwa, budżetów jednostek samorządu terytorialnego, jednostek budżetowych, samorządowych zakładów budżetowych, państwowych funduszy celowych oraz państwowych jednostek budżetowych mających siedzibę poza granicami Rzeczypospolitej Polskiej
Type
Regulation (Rozporządzenie)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2017-10-13
Entry into force
2018-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
Fundsbudgetary establishmentsbudżetPublic Financeaccountinglocal self-government
Related acts
Repealed Acts (5)
- Regulation of the Minister of Development and Finance of December 29, 2016 amending the regulation on special accounting principles and chart of accounts for the state budget, local government budgets, budgetary units, local government budgetary establishments, state earmarked funds and state budgetary units based outside the Republic of Poland · 2018-01-01
- Regulation of the Minister of Finance of November 2, 2015, amending the regulation on special accounting rules and chart of accounts for the state budget, local government budgets, budgetary units, local government budgetary establishments, state earmarked funds and state budgetary units with headquarters outside the Republic of Poland · 2018-01-01
- Regulation of the Minister of Finance of January 19, 2012, amending the regulation on special accounting principles and chart of accounts for the state budget, local government budgets, budgetary units, local government budgetary establishments, state earmarked funds, and state budgetary units based outside the Republic of Poland · 2018-01-01
- Regulation of the Minister of Finance of July 5, 2010 on special accounting principles and chart of accounts for the state budget, local government budgets, budgetary units, budgetary units of local governments, state special-purpose funds, and state budgetary units with headquarters outside the Republic of Poland · 2018-01-01
- Announcement of the Minister of Development and Finance of March 8, 2017, on the announcement of the consolidated text of the Regulation of the Minister of Finance on special accounting principles and chart of accounts for the state budget, local government unit budgets, budget units, local government budget establishments, state special-purpose funds, and state budget units with headquarters outside the Republic of Poland · 2018-01-01
Amending Acts (2)
- Regulation of the Minister of Finance of December 27, 2018 amending the regulation on accounting and chart of accounts for the state budget, local government budgets, budgetary units, budgetary self-government establishments, state earmarked funds, and state budgetary units based outside the Republic of Poland · 2018-12-30
- Regulation of the Minister of Finance of March 17, 2025, amending the regulation on accounting and chart of accounts for the state budget, local government budgets, budgetary units, local government budgetary establishments, state special-purpose funds and state budgetary units with headquarters outside the Republic of Poland · 2025-03-20
Information on Consolidated Text (2)
- Announcement of the Minister of Finance and Economy of June 24, 2026, on the announcement of the consolidated text of the regulation of the Minister of Development and Finance on accounting and chart of accounts for the state budget, local government budgets, budgetary units, municipal budgetary establishments, state special-purpose funds and state budgetary units with headquarters outside the Republic of Poland
- Announcement of the Minister of Finance of February 3, 2020, on the promulgation of the consolidated text of the Regulation of the Minister of Development and Finance on accounting and chart of accounts for the state budget, local government budgets, budgetary units, budgetary self-government establishments, state special-purpose funds and state budgetary units based outside the Republic of Poland
Legal Basis (1)
Legal Basis from Art. (1)
- Law of August 27, 2009, on public finance · art. 40 ust. 4 pkt 1 lit. a
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Development and Finance of December 29, 2016 amending the regulation on special accounting principles and chart of accounts for the state budget, local government budgets, budgetary units, local government budgetary establishments, state earmarked funds and state budgetary units based outside the Republic of Poland
- Repealing Acts: Regulation of the Minister of Finance of July 5, 2010 on special accounting principles and chart of accounts for the state budget, local government budgets, budgetary units, budgetary units of local governments, state special-purpose funds, and state budgetary units with headquarters outside the Republic of Poland
- Repealing Acts: Regulation of the Minister of Finance of January 19, 2012, amending the regulation on special accounting principles and chart of accounts for the state budget, local government budgets, budgetary units, local government budgetary establishments, state earmarked funds, and state budgetary units based outside the Republic of Poland
- Repealing Acts: Regulation of the Minister of Finance of November 2, 2015, amending the regulation on special accounting rules and chart of accounts for the state budget, local government budgets, budgetary units, local government budgetary establishments, state earmarked funds and state budgetary units with headquarters outside the Republic of Poland
- Repealing Acts: Announcement of the Minister of Development and Finance of March 8, 2017, on the announcement of the consolidated text of the Regulation of the Minister of Finance on special accounting principles and chart of accounts for the state budget, local government unit budgets, budget units, local government budget establishments, state special-purpose funds, and state budget units with headquarters outside the Republic of Poland
- Implementing Regulations: Law of August 27, 2009, on public finance
- Amended Acts: Regulation of the Minister of Finance of March 17, 2025, amending the regulation on accounting and chart of accounts for the state budget, local government budgets, budgetary units, local government budgetary establishments, state special-purpose funds and state budgetary units with headquarters outside the Republic of Poland
- Amended Acts: Regulation of the Minister of Finance of December 27, 2018 amending the regulation on accounting and chart of accounts for the state budget, local government budgets, budgetary units, budgetary self-government establishments, state earmarked funds, and state budgetary units based outside the Republic of Poland
- Consolidated Text for an Act: Announcement of the Minister of Finance of February 3, 2020, on the promulgation of the consolidated text of the Regulation of the Minister of Development and Finance on accounting and chart of accounts for the state budget, local government budgets, budgetary units, budgetary self-government establishments, state special-purpose funds and state budgetary units based outside the Republic of Poland
- Consolidated Text for an Act: Announcement of the Minister of Finance and Economy of June 24, 2026, on the announcement of the consolidated text of the regulation of the Minister of Development and Finance on accounting and chart of accounts for the state budget, local government budgets, budgetary units, municipal budgetary establishments, state special-purpose funds and state budgetary units with headquarters outside the Republic of Poland