Home / Dz.U. 1949 nr 62 poz. 488
Regulation of the Minister of Finance of December 6, 1949, on the obligation to keep special types of books by taxpayers operating catering establishments.
Rozporządzenie Ministra Skarbu z dnia 6 grudnia 1949 r. o obowiązku prowadzenia ksiąg szczególnego typu przez podatników prowadzących przedsiębiorstwa gastronomiczne.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1949-12-06
Entry into force
1950-01-01
Texts
Related acts
Repealing Acts (1)
Amending Acts (1)
References (7)
- Order of the Minister of the Treasury of June 2, 1948, on introducing for certain groups of taxpayers the obligation to prove cash income with copies of receipts from official cash registers.
- Regulation of the Minister of the Treasury of May 7, 1949, on the obligation to keep special types of books by taxpayers conducting confectionery and confectionery-café businesses, issued with respect to §§ 23-29 sections 1-3 and 5 in agreement with the Minister of Internal Trade.
- Decree of October 25, 1948, on Turnover Tax.
- Regulation of the Minister of Supply and Trade of February 23, 1946, concerning the implementation of the Decree of November 30, 1945, on the licensing of catering industry enterprises.
- Regulation of the Minister of Finance of October 31, 1946, on commercial, simplified, and tax books, issued regarding §§ 2-11 in agreement with the Ministers of Industry and Supply and Trade.
- Decree of May 16, 1946, on tax liabilities.
- Decree of November 30, 1945, on the Licensing of Catering Industry Enterprises.
Legal Basis (1)
Acts referring to this act
- Repealed Acts: Regulation of the Minister of Finance of July 15, 1968, on commercial books for taxpayers who are not entities of socialized economy.
- Implementing Regulations: Decree of May 16, 1946, on tax proceedings.
- Amended Acts: Regulation of the Minister of Finance of November 26, 1952, concerning tax books for taxpayers subject to taxation on the principles applicable to the non-socialized economy.
- References: Regulation of the Minister of Finance of November 26, 1952, concerning the principles and methods of keeping commercial books by taxpayers subject to taxation on the principles applicable to the non-socialized economy.
- References: Regulation of the Minister of Finance of December 29, 1950, on defining enterprises, establishments, and persons obliged to participate in non-cash transactions due to the obligation to keep books.
- References: Order of the Minister of Internal Trade of February 6, 1951, concerning the principles of calculation in socialized catering enterprises.