Home / Dz.U. 1994 nr 104 poz. 508
Announcement of the Minister of Finance of September 23, 1994, on the promulgation of the consolidated text of the Regulation of the Minister of Finance on fixed assets and intangible and legal assets, the rules and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets.
Obwieszczenie Ministra Finansów z dnia 23 września 1994 r. w sprawie ogłoszenia jednolitego tekstu rozporządzenia Ministra Finansów w sprawie składników majątkowych uznawanych za środki trwałe oraz wartości niematerialne i prawne, zasad i stawek ich amortyzacji oraz trybu i terminów aktualizacji wyceny środków trwałych.
Type
Announcement (Obwieszczenie)
Status
repealed (uchylony)
Announced
1994-09-23
Entry into force
1994-10-23
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
ceny i stawki taryfoweintangible assets and rightsprivatisationinvestmentsMachinery and Equipmentmotor vehiclesstate-owned enterprisesAccountingfixed assetsdepreciationcorporate income taxreal estate
Related acts
Repealing Acts (1)
Acts Declared Repealed (4)
- Regulation of the Minister of Finance of December 16, 1993 amending the regulation on property components recognized as fixed assets and intangible assets, the principles and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets. · 1994-10-24
- Regulation of the Minister of Finance of 24 May 1993 amending the regulation on components of assets considered fixed assets and intangible assets and rights, the principles and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets. · 1994-10-24
- Regulation of the Minister of Finance of April 6, 1993 amending the regulation on assets considered fixed assets and intangible assets, the principles and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets. · 1994-10-24
- Regulation of the Minister of Finance of 30 December 1992 amending the regulation on fixed assets and intangible and legal assets, the principles and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets. · 1994-10-24
Legal Basis (1)
Legal Basis from Art. (1)
- Law of 15 February 1992 on corporate income tax. · art. 15 ust. 5
Acts referring to this act
- Repealed Acts: Regulation of the Minister of Finance of January 20, 1995, on the depreciation of fixed assets and intangible and legal assets, as well as the revaluation of fixed assets.
- Implementing Regulations: Law of 15 February 1992 on corporate income tax.
- Information on Consolidated Text: Regulation of the Minister of Finance of March 27, 1992, on the components of assets considered fixed assets and intangible and property rights, the rules and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets.
- Repeals Resulting From: Regulation of the Minister of Finance of 30 December 1992 amending the regulation on fixed assets and intangible and legal assets, the principles and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets.
- Repeals Resulting From: Regulation of the Minister of Finance of April 6, 1993 amending the regulation on assets considered fixed assets and intangible assets, the principles and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets.
- Repeals Resulting From: Regulation of the Minister of Finance of December 16, 1993 amending the regulation on property components recognized as fixed assets and intangible assets, the principles and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets.
- Repeals Resulting From: Regulation of the Minister of Finance of 24 May 1993 amending the regulation on components of assets considered fixed assets and intangible assets and rights, the principles and rates of their depreciation, and the procedure and deadlines for updating the valuation of fixed assets.