Home / Dz.U. 1991 nr 24 poz. 100
Regulation of the Minister of Finance of 7 March 1991 amending the Regulation on the principles of determining the initial value and accounting for fixed assets and intangible and legal assets by taxpayers of income tax not obliged to keep commercial books.
Rozporządzenie Ministra Finansów z dnia 7 marca 1991 r. zmieniające rozporządzenie w sprawie zasad ustalania wartości początkowej i ewidencjonowania środków trwałych oraz wartości niematerialnych i prawnych przez podatników podatku dochodowego nie obowiązanych do prowadzenia ksiąg handlowych.
Type
Regulation (Rozporządzenie)
Status
not in force - legal basis repealed (nieobowiązujący - uchylona podstawa prawna)
Announced
1991-03-07
Entry into force
1991-03-25
Texts
Keywords
Land and Building Registerintangible assets and rightseconomic activityincome taxIncome and expense ledgersfixed assetsdepreciation
Related acts
Amended Acts (1)
Legal Basis (1)
Legal Basis from Art. (1)
- Law of December 16, 1972, on income tax. · art. 12 ust. 6
Repeals Resulting From (1)
- Law of July 26, 1991 on Personal Income Tax. · 1992-01-01
Acts referring to this act
- Acts Declared Repealed: Law of July 26, 1991 on Personal Income Tax.
- Implementing Regulations: Law of December 16, 1972, on income tax.
- Amending Acts: 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.