Home / M.P. 1952 nr 53 poz. 785
Regulation of the Minister of Finance of May 17, 1952, on rounding the tax base, amounts of tax liabilities and others, the basis for calculating and amounts of interest (surcharge) for delay, and the basis for calculating and amounts of enforcement costs.
Zarządzenie Ministra Finansów z dnia 17 maja 1952 r. w sprawie zaokrąglenia podstawy opodatkowania, kwot należności podatkowych i innych, podstawy obliczania i kwot odsetek (dodatku) za zwłokę oraz podstawy obliczania i kwot kosztów egzekucyjnych.
Type
Order (Zarządzenie)
Status
repealed (uchylony)
Announced
1952-05-17
Entry into force
1952-07-01
Texts
Related acts
Repealing Acts (1)
Amending Acts (2)
- Order of the Minister of Finance of June 9, 1956, amending the order of May 17, 1952, concerning the rounding of the tax base, amounts of tax liabilities and others, the basis for calculating and amounts of interest (surcharge) for delay, and the basis for calculating and amounts of enforcement costs. · 1952-06-20
- Order of the Minister of Finance of November 17, 1966, amending the order on rounding the tax base, amounts of tax liabilities and others, the basis for calculating and amounts of interest (surcharge) for delay, and the basis for calculating and amounts of enforcement costs. · 1966-12-01
Legal Basis (1)
Acts referring to this act
- Repealing Acts: Order of the Minister of Finance of January 31, 1951, on determining the principles of rounding the tax base and the amount of receivables when establishing tax liabilities, the base for calculating and the amount of interest (surcharge) for delay, and the base for calculating and the amount of enforcement costs.
- Repealed Acts: Order of the Minister of Finance of December 18, 1967, on rounding to full amounts the basis for calculating and the amounts of taxes and certain other liabilities.
- Implementing Regulations: Decree of October 26, 1950, on tax liabilities.
- Amended Acts: Order of the Minister of Finance of November 17, 1966, amending the order on rounding the tax base, amounts of tax liabilities and others, the basis for calculating and amounts of interest (surcharge) for delay, and the basis for calculating and amounts of enforcement costs.
- Amended Acts: Order of the Minister of Finance of June 9, 1956, amending the order of May 17, 1952, concerning the rounding of the tax base, amounts of tax liabilities and others, the basis for calculating and amounts of interest (surcharge) for delay, and the basis for calculating and amounts of enforcement costs.