Home / Dz.U. 2005 nr 165 poz. 1373
Regulation of the Minister of Finance of 22 August 2005 on the calculation of default interest and extension fees, as well as the scope of information that must be included in invoices
Rozporządzenie Ministra Finansów z dnia 22 sierpnia 2005 r. w sprawie naliczania odsetek za zwłokę oraz opłaty prolongacyjnej, a także zakresu informacji, które muszą być zawarte w rachunkach
Type
Regulation (Rozporządzenie)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2005-08-22
Entry into force
2005-09-01
Texts
Keywords
taxesTax Ordinancelate payment interestfees
Related acts
Repealed Acts (1)
Amending Acts (3)
- Regulation of the Minister of Finance of December 19, 2008, amending the regulation on the calculation of default interest and extension fees, as well as the scope of information that must be included in invoices · 2009-01-01
- Regulation of the Minister of Finance of February 9, 2011, amending the regulation on the calculation of default interest and extension fees, as well as the scope of information that must be included in invoices · 2011-03-11
- Regulation of the Minister of Finance of December 17, 2015, amending the regulation on the calculation of default interest and extension fees, as well as the scope of information that must be included in invoices · 2016-01-01
Information on Consolidated Text (1)
Legal Basis (1)
Legal Basis from Art. (2)
- Law of August 29, 1997 - Tax Ordinance. · art. 58
- Law of August 29, 1997 - Tax Ordinance. · art. 87 par. 5
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of December 24, 2002 on the calculation of default interest and extension fees, rounding, and the scope of information that must be included in invoices.
- Implementing Regulations: Law of August 29, 1997 - Tax Ordinance.
- Amended Acts: Regulation of the Minister of Finance of December 17, 2015, amending the regulation on the calculation of default interest and extension fees, as well as the scope of information that must be included in invoices
- Amended Acts: Regulation of the Minister of Finance of February 9, 2011, amending the regulation on the calculation of default interest and extension fees, as well as the scope of information that must be included in invoices
- Amended Acts: Regulation of the Minister of Finance of December 19, 2008, amending the regulation on the calculation of default interest and extension fees, as well as the scope of information that must be included in invoices
- Consolidated Text for an Act: Announcement of the Minister of Finance, Funds and Regional Policy of April 1, 2021, concerning the announcement of the consolidated text of the Regulation of the Minister of Finance on the calculation of default interest and deferral fees, as well as the scope of information that must be included in invoices