Home / Dz.U. 1953 nr 3 poz. 6
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.
Rozporządzenie Ministra Finansów z dnia 26 listopada 1952 r. w sprawie zasad i sposobów prowadzenia ksiąg handlowych przez podatników podlegających opodatkowaniu na zasadach obowiązujących gospodarkę nie uspołecznioną.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1952-11-26
Entry into force
1953-01-15
Texts
Related acts
Repealing Acts (1)
Amended Acts (1)
References (7)
- Regulation of the Minister of Finance of June 6, 1951, on the execution of the decree of October 26, 1950, on turnover tax.
- Decree of October 26, 1950, on turnover tax.
- Regulation of the Minister of Finance of December 6, 1949, on the obligation to keep special types of books by taxpayers operating catering establishments.
- 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 April 14, 1948, on the method of proving cash income by taxpayers.
- 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 proceedings.
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- Repealed Acts: Regulation of the Minister of Finance of July 15, 1968, on commercial books for taxpayers who are not entities of socialized economy.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.
- Amending Acts: Regulation of the Minister of Finance of December 17, 1949, on commercial and tax books.
- References: Regulation of the Minister of Finance of March 4, 1966, on the collection of turnover and income taxes in lump-sum form from persons conducting craft establishments.