Home / Dz.U. 1978 nr 11 poz. 49
Regulation of the Minister of Finance of April 26, 1978, on the principles of making depreciation allowances for assets by taxpayers of income tax who are not socialized economy entities.
Rozporządzenie Ministra Finansów z dnia 26 kwietnia 1978 r. w sprawie zasad dokonywania odpisów na zużycie przedmiotów majątkowych przez podatników podatku dochodowego nie będących jednostkami gospodarki uspołecznionej.
Type
Regulation (Rozporządzenie)
Status
without status (bez statusu)
Announced
1978-04-26
Entry into force
1978-05-11
Texts
Keywords
taxestax reliefsinvestmentsincome taxturnover taxAccounting
Related acts
Amending Acts (1)
Legal Basis (1)
Legal Basis from Art. (1)
- Law of December 16, 1972, on income tax. · art. 20 ust. 2 pkt 2
Acts referring to this act
- Implementing Regulations: Law of December 16, 1972, on income tax.
- Amended Acts: Regulation of the Minister of Finance of 29 July 1983 amending the regulation on the principles of making depreciation allowances for fixed assets by taxpayers of income tax not being units of the socialized economy.
- References: Regulation of the Minister of Finance of February 28, 1990, on the principles of determining the initial value and accounting for fixed assets and intangible and legal assets by income taxpayers not obliged to keep commercial books.