Home / Dz.U. 1991 nr 125 poz. 559
Regulation of the Minister of Finance of December 20, 1991, on keeping a tax book of revenue and expenses.
Rozporządzenie Ministra Finansów z dnia 20 grudnia 1991 r. w sprawie prowadzenia podatkowej księgi przychodów i rozchodów.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1991-12-20
Entry into force
1992-01-01
Texts
Keywords
foreign exchange lawcommission salestaxeseconomic activityturnover taxIncome and expense ledgersAccountingprawo bankoweCredits and loans
Related acts
Repealing Acts (1)
Repealed Acts (1)
Legal Basis (2)
Legal Basis from Art. (4)
- Law of December 19, 1980 on tax liabilities. · art. 38 pkt 1-4
- Law of December 16, 1972, on turnover tax. · art. 1 ust. 1
- Law of December 16, 1972, on turnover tax. · art. 10 ust. 2
- Law of December 16, 1972, on turnover tax. · art. 12
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of December 12, 1990 on keeping the tax book of revenues and expenses.
- Repealed Acts: Regulation of the Minister of Finance of 15 December 1992 on maintaining the tax revenue and expense ledger.
- Implementing Regulations: Law of December 19, 1980 on tax liabilities.
- Implementing Regulations: Law of December 16, 1972, on turnover tax.
- Amending Acts: Regulation of the Minister of Finance of April 17, 1991 on turnover tax rates for natural persons and legal persons and other organizational units not having legal personality, not being units of the socialized economy, reliefs, exemptions and the procedure for payment of this tax.