Decree of the Ministry of Finance of the Czech Socialist Republic No. 10 / 1971 Coll.
Decree of the Ministry of Finance of the Czech Socialist Republic implementing the Act of the Czech National Council No. 120 / 1970 Coll., on pension tax and social security contributions
Valid
Effective from 22.02.1971
10
DECLARATION
Ministry of Finance of the Czech Socialist Republic
of 4 February 1971
implementing the Act of the Czech National Council No. 120 / 1970 Coll., on Pension Tax and Social Security Contribution
The Ministry of Finance of the Czech Socialist Republic pursuant to § 40 of the Act of the Czech National Council No. 120 / 1970 Coll., on pension tax and social security allowance ("the Act") provides:
Article 2 of the Act
(1) State economic organisations principally engaged in commercial activities (Section 2 (1) (a) of the Act) are organisations for which sales for commercial activities amount to more than half of the total sales. For the assessment, the ratio of sales from commercial activities to total sales for the previous calendar year is decisive; for organisations whose tax obligations have arisen during the tax period, the ratio of these sales is determined by the taxpayer's plan. Retail and wholesale activities, public catering, accommodation services, tourism services, promotional, advertising and advertising services (including market research, commercial art and arrangement) are considered to be commercial activities. The business activity of the undertakings and the activities of the undertakings Collecting raw materials shall not be considered as business.
(2) The organisations referred to in paragraph 1 shall be taxpayers of pension tax regardless of their organisational integration and irrespective of which central authorities or national committees are managed.
(3) Agricultural services organisations [§ 2 (1) (e) of the Act] in the Czech Socialist Republic are: *)
- Machinery and tractor stations, n.
- Repair of agricultural machinery, o.p., Vinoří
- Biopets, n.
- Razelina, o. p., Spoleslav
- National breeding undertakings
- Company for the breeding of poultry, n., Chrustenice
- Company for the production of eggs, poultry and pigmeat, n., Cheb
- Sempra, o. p., Praha
- Agricultural supply and purchasing undertakings
- Agricultural supplies, n., Prague
- Agroservice, n., Tachov
- Chmelarist, o. p., Žatec
- State Fisheries, o. p., České Budějovice
(4) Other socialist organisations [Paragraph 2 (1) (f) of the Act], where their relationship to the state budget is not regulated by other legislation, are:
(a) State economic organisations;
(b) social and other organisations where they are engaged in a permanent economic activity; they are primarily all the basic organizations of the National Front, ROH and Swaziland organisations;
(c) undertakings and economic establishments of social organisations;
(d) organisations formed under the association contract.
(5) Organisations other than socialist organisations which are legal persons [Paragraph 2 (1) (g) of the Act] shall mean, in particular, church organisations, associations and foundations, limited liability companies, etc. The tax liability of these organisations shall be without prejudice to the establishment of a national administration on their assets.
(6) Production and working cooperatives for citizens with more severe health damage (§ 2 (2) (a) of the Act) based in the Czech Socialist Republic are:
- Horizon, Prague
- The horizon, Pilsen
- The horizon, Gottwaldov
Karka, Ústí nad Labem.
(7) The exemption of housing associations [Paragraph 2 (2) (c) of the Act] does not apply to undertakings and economic establishments set up by these associations.
(8) Organisations run by the higher bodies of the National Front organisations (§ 2 (2) (e) of the Act) are those social organisations which are simultaneously run by the higher authorities of the National Front of the CSSR, the National Front of the CSSR and the National Front of the SSR. The organisations referred to in this provision of the Act and their economic establishments shall be exempt from the pension tax if they make payments to their higher authorities of at least 65% (Paragraph 16 of the Act) on the basis of profit tax (Paragraph 4 of the Act) or 20% on the basis of a profit tax not exceeding 80 thousand. However, the basic organisations of these social organisations and their economic establishments are always taxpayers of the pension tax [§ 2 (1) (f) of the Act].
Article 3 of the Act
(1) Continuous economic activity is a profit-making activity where sales and revenues resulting therefrom exceed 80 000. A permanent economic activity shall always be regarded as a business activity by organisations which have been granted trade reductions.
(2) Continuous economic activity is not the activity of social organisations which is confined to fulfilling their own mission. The permanent economic activity of social organisations, with the exception of their businesses and economic facilities, is not always considered to be: the organisation of sports games, competitions, physical and cultural events, the organisation of occasional dance and tours, the restocking and restocking of domestic animals, the spraying of trees and the pressing of fruit for members. Furthermore, the continued economic activity is not the operation of the Sazka and Sporka collection centres and the activity of the winter stages, provided that these activities are operated by body unity.
(3) In the case of undertakings and economic establishments of social organisations, permanent economic activity means all activities and revenues arising therefrom.
Article 4 of the Act
For churches and their organizations, contributions from church members, gifts, proceeds of church collections and payments for church acts are not included in the profit tax base.
K § 5 of the Act
(1) The contributions to which the taxpayer is not obliged [Paragraph 5 (a) No 1 of the Act] are, for example, contributions to voluntary insurance of workers with a public insurance company, contributions to voluntary interest or special-purpose associations, but not to compulsory contributions to the branch (General) Directorate-General for their activities, members' contributions to higher cooperative organisations, and members' contributions to their higher-level bodies.
(2) The creation of provisions [Section 5 (a) No 2 of the Law] is an additional item when charged against the costs of the taxpayer in breach of the law. The different types of reserves which the legislation allows to form are laid down in the accounting rules.
(3) The subsidies intended to cover the costs of agricultural services organisations, joint cooperatives and melliorative cooperatives (Section 5 (c) of the Act) are stabilising subsidies, special-purpose subsidies for the operation and special-purpose subsidies for apprenticeship education.
Article 6 of the Act
(1) In the case of commercial residential construction carried out in a supplier's way, the taxpayer may deduct 50% of the amounts paid by the supplier in each year for the duration of the construction as a contribution to the corporate housing construction [Paragraph 6 (2) (d) of the Act]. In the case of corporate housing under its own control, it may deduct 50% of the actual cost of corporate housing in each year during the construction period. In both cases, the total amount deducted may not exceed 50% of the budget price. In the case of corporate housing construction started before 1 January 1971, the costs incurred until then shall not be taken into account.
(2) Where commercial premises, offices, premises, etc., are also built in the framework of corporate housing, the costs of acquiring such premises shall be excluded from the budget price.
(3) The amounts paid for corporate housing may be deducted from own resources (including the instalments of the company housing loan drawn up until 31.12.1970) and from the loan drawn up after 1 January 1971, but not the amounts of the subsidies granted to the taxpayer for corporate housing.
(4) If several undertakings are combined to carry out a joint housing construction in such a way that one of them is an investor, the contribution to the company's housing construction may be deducted by individual participants under the above mentioned conditions, in proportion to the amount of participation.
(5) For agricultural services organisations, joint cooperatives and melliorative cooperatives, the premiums provided for by the Ministries of Agriculture and Nutrition in an agreement with the Ministry of Finance are regarded as deductible [Paragraph 6 (2) (g) of the Act].
Article 9 of the Act
(1) The wage volume and the average number of employees of the previous year are determined for the purposes of methodological comparability in accordance with the regulations of the Federal Ministry of Labour and Social Affairs and those of the Federal Statistical Office in force for the current year.
(2) For workers who have not been employed by the taxpayer throughout the calendar year and for whom the individual wage tax under Article 9 (3) of the Act cannot be calculated on the basis of the year-round wage, the wage calculated in relation to the period during which the employment relationship lasted shall be taken into account in the calculation of that tax, including each month started. The conversion shall also be carried out for workers who have been paid a remuneration for work under other personal expenses.
Article 10 of the Act
(1) The social security contribution is part of the taxpayer's costs.
(2) The taxpayers in accordance with Section 2 (1) (f) of the Act pay social security contributions from the amount of all wages settled in the current year, including other personal expenses, paid shares in profit or loss, which may be reduced by the remuneration provided for in Section 8 (4) of the Act. In the event that these other socialist organisations are not engaged in a permanent economic activity, insurance insurance is valid under Act No. 54 / 1956 Coll.
Article 11 to 15 of the Act
(1) Where the taxpayers referred to in § 2 (1) (a) to (d) and (f) of the Act, with the exception of joint cooperatives and melliorative cooperatives, operate both commercial and non-commercial activities, the rates applicable to the activity prevailing shall apply to them. For the assessment of the predominant activity, the volume of sales from commercial and non-commercial activities in the previous tax year shall be determined; However, in the case of taxpayers under Paragraph 2 (1) (c) of the Act, the revenues from the supply of repair companies are not taken into account by spare parts.
(2) The selected organisations with a predominantly commercial activity whose total costs are reduced by the consumption of raw materials in their own production *) for the calculation of profitability are the restaurants and canteens and the coal warehouses.
(3) Social and other organisations, where they are taxpayers under Paragraph 2 (1) (f) of the Act, are subject to the individual wage tax only for workers engaged in permanent economic activity.
(4) Selected activities (services) within the meaning of Article 15 (2) of the Act are listed in Annex 2.
(5) The social security contribution of 10% for organisations with predominantly non-commercial activities listed in Annex 2 shall be calculated on the basis (Paragraph 10 (2) of the Act), which corresponds to the share of sales for selected activities (services) from total sales and revenues of the organisation. This proportion is calculated to the nearest hundredth.
(6) The provisions applicable to cooperative associations shall also apply to the Central Board of Cooperatives.
Article 17 and 19 of the Act
(1) The following shall be regarded as non-agricultural activities for the purposes of this tax:
(a) the production and sale of non-agricultural products, with the exception of the following products supplied to agricultural organisations, individual farm farmers, the Central Agricultural Technology Company and Agra and Agrotechnics;
1. soil cultivation, preparation and treatment machines, plant for the preparation of seed, fertiliser and culture protection machines, harvesting machinery, post-harvest machinery for agricultural crops, machinery and equipment for cattle, pigs, poultry, sheep and small livestock, tractor trailers and semi-trailers for agricultural purposes and agricultural loaders for the own production of such machinery and equipment;
2. spare parts for all agricultural machinery and equipment, tractors, upholstery vehicles and superstructures, tractor trailers and trailers, if the parts of their own production are intended for repair,
3. building materials of own production (mining),
4. plant protection and pest control products,
5. feedingstuffs and compound feedingstuffs,
6. limestone and organic fertilisers and peat for agricultural purposes (regardless of customers),
7. industrial fertilisers, including blast furnace slag for fertilization, tyres, fuel and lubricants, braids for binders, presses, sockets and bags;
(b) the sale of all products in its own retail outlets, including hospitality;
(c) for agricultural supply and purchase organisations, Agroservis, n., Tachov, Agricultural needs, n., Prague and Chmelaří, o. p.., Žatec, sales and agricultural products to non-agricultural organisations;
(d) works and services provided to organisations other than agricultural and individual farmers, with the exception of:
1. transport of agricultural products of own production;
2. the transport and approximation of wood for forest plants;
3. work carried out during the winter period on road and road treatment (road sprinklers, snow removal and snow removal),
4. Melioration works for state meliorations administration,
5. spraying of agricultural cultures, weed removal and removal of fecal matter and all field work.
(2) Agricultural organisations within the meaning of paragraph 1 shall be considered as: single agricultural cooperatives, state goods, breeding and seedling goods and businesses, organisation of agricultural services (Article 1 (3)), joint cooperative enterprises, mellioric cooperatives, school goods and school forests, school agricultural and forestry undertakings, military forests and goods, Grand Feedingstuffs, o. p., Praha- Rieses, Dalěžstí, o. p., Xavera-Upper Počernice, Reclamation, N., Havířov, Generation of Laboratory Animals, n.p., Prahaj-Lysolaj, Majetok of the permanent All-Staff Poľnoeconomic Exhibition, n.p., Nitra, county housing cooperatives, research institutes dealing with plant and livestock.
(3) The total sales relevant for the calculation of the non-agricultural sales shares referred to in paragraph 1 consist of:
- revenues from production activities
- activation of investments
- revenues from non-production activities
- income subsidies.
The non-agricultural revenues referred to in paragraph 1 shall be determined from the revenues from production activities and from the revenues from non-production activities. The market shares of non-agricultural sales in total sales are calculated to the nearest hundredth.
(4) The social security contribution is calculated on the basis (Paragraph 10 (2) of the Act), which corresponds to the share of non-agricultural revenues from the organisation's total revenues.
(5) The activity of directorates-general and associations of undertakings is considered to be non-agricultural in order to calculate the social security contribution and therefore these organisations pay a social security contribution of 10%.
Article 22 of the Law
(1) The list of preferred teaching fields for the provision of tax rebates on apprenticeship income is set out in Annex 1.
(2) Discounts on apprenticeship education are granted according to the actual status of apprentices as at 31 December of the calendar year for which the tax is charged.
(3) Inter-business boarding school means teaching apprentices in a separate vocational boarding school. It is not decisive if there is a place of administration of a taxpayer or another undertaking; This teaching can be combined with practical training of apprentices in the enterprise (cyclic teaching). Training shall mean group instruction at the teaching centre of the enterprise under the authority of a separate teaching master or another staff member in charge of teaching.
(4) The newly created disabled cooperatives or disabled enterprises shall be reduced by 30% in accordance with Article 22 (3) of the Act, upon presentation of a certificate of their character issued by the relevant association or by a central sectoral authority, on the basis of the opinion of the Ministry of Labour and Social Affairs or of the authority entrusted by it.
(5) Invalidity cooperatives or enterprises shall notify a change of character within 15 days to the competent authority in charge of the tax administration.
(6) Selected activities (services) within the meaning of Section 22 (4) of the Act are listed in Annex 2.
(7) The profit tax rebate provided for in Article 22 (4) of the Act is calculated by multiplying the proportion of sales for selected activities (services) from total sales and revenues of the organisation, expressed in percentage terms to the nearest hundredth by 0,4; However, the discount may amount to a maximum of 40% of the profit tax on the sales of selected activities (services).
Article 24 of the Act
(1) Organisations which are formed after 1 January 1971 or for which, after that date, a matter establishing a tax obligation under the law are required to notify that fact to the competent tax administration.
(2) This obligation does not apply to organisations that paid pension tax in 1970 under Act No. 159 / 1968 Coll.
Article 29 of the Act
(1) The annual financial plan of the organisation is the basis for calculating the monthly advances on profit tax and salary tax.
(2) If, during the year, changes to the financial plan affecting the amount of the advances calculated occur, the taxpayer is obliged to submit to the tax administration (Section 23 (1) of the Act) within 8 days of the calculation of the advances and to pay monthly advances according to the new calculation. The amount of monthly advances due shall not change.
(3) In calculating the profit tax after the end of the quarter, account shall be taken of the deductible and deductible items under Sections 5 and 6 of the Act.
(4) In calculating the advance on the profit tax, account shall be taken of the reduction provided for in Article 22 (2) and (3) of the Act. The discount on apprenticeship education shall be calculated from the condition planned for the 31 December of the current calendar year and shall not be taken into account during the tax period.
(5) Taxpayers who are entitled to a tax reduction pursuant to Article 22 (4) of the Act or whose rate of profit tax increases pursuant to Article 17 of the Act pay monthly advances on the profit tax according to the planned composition of activities. The calculation of profit tax after quarter shall determine how much this reduction or increase is based on the actual composition of the activities.
(6) In the case of taxpayers, the tax authority (Section 23 (1) of the Act) shall, at the request of the taxpayer, determine the monthly tax advance of 1 / 3 of the quarterly obligations resulting from the distribution of the annual tax liability per quarter on the basis of seasonal fluctuations in profit-making for the previous year. Monthly advances may also be determined on the basis of a schedule to be made by the organisation under its quarterly monthly obligation for each month.
(7) The tax is paid on a special account of the tax authority (Section 23 (1) of the Act) with the Czechoslovak State Bank.
Article 31 of the Act
Social security contributions shall be paid to the special account of the tax authority (Section 23 (1) of the Act) with the Czechoslovak State Bank.
Article 32 of the Law
A tax unpaid or a tax advance shall also be regarded as being paid less than the taxpayer should have paid.
Article 37 of the Law
In order to avoid hardships and irregularities in individual cases and during one tax period, the Regional National Committees or the Regional Financial Administration may allow tax relief, including accessories up to 50 000, - Kčs.
Article 38 of the Act
The tax from organisations managed by the national committees shall be transferred by the relevant district national committee to the budgets of the national committees managed by those organisations.
This decree shall take effect on the day of its publication.
Minister:
Lér, CSc., v. r.
Příloha č. 1
Annex No 1 to Decree No 10 / 1971 Coll.
LIST
Preferred teaching fields for providing tax rebates on apprenticeship income
| 0309 - vulkanizér | 0809 - bednář a obalář |
| 0405 - kovář (včetně skupiny uměl. kovář) | 0810 - kolář |
| 0420 - montér výtahů | 0813 - soustružník dřeva a nekovových materiálů |
| 0424 - provozní zámečník | 0814 - rámař |
| 0425 - chladírenský mechanik | 0931 - knihař |
| 0429 - stavební zámečník | 1022 - barvíř pro prádelny, čistírny a barvírny |
| 0431 - vahař | 1033 - chemik pro prádelny, čistírny a barvírny |
| 0435 - klempíř | 1051 - kloboučník (jen pro chlapce) |
| 0437 - karosář | 1053 - dámský krejčí (jen pro chlapce) |
| 0451 - automechanik | 1054 - pánský krejčí (jen pro chlapce) |
| 0463 - hodinář | 1111 - kožešník |
| 0471 - galvanizér | 1113 - rukavičkář |
| 0501 - elektromontér rozvodových zařízení | 1115 - brašnář |
| 0601 - zedník | 1116 - sedlář |
| 0603 - tesař | 1154 - obuvník |
| 0611 - betonář stavebních dílců | 1158 - opravář obuvi |
| 0612 - kameník | 1202 - pekař |
| 0614 - dlaždič | 1221 - průmyslový krmivář |
| 0617 - pokrývač | 1302 - chovatel drůbeže |
| 0618 - instalatér | 1307 - zahradník |
| 0619 - sklenář | 1308 - zemědělec-mechanizátor |
| 0621 - malíř pokojů | 1321 - opravář zemědělských strojů |
| 0623 - malíř a natěrač | 1325 - chovatel-mechanizátor |
| 0625 - lakýrník | 1411 - silničář |
| 0628 - kominík | 1553 - kuchař-číšník |
| 0805 - truhlář | 1571 - holič a kadeřník (jen pro chlapce) |
| 0808 - čalouník | 16 - rukodílná uměleckořemeslná výroba |
Teachers - people with changed skills are always included in preferred teaching fields.
Příloha č. 2
Annex No 2 to Decree No 10 / 1971 Coll.
LIST
selected activities (services)
(1) Selected activities (services) within the meaning of Articles 15 (2) and 22 (4) of the Act are the following:
| Činnost | Číselný statistický znak*) |
|---|---|
| Ze zemědělství: | 1 |
| - zahradnictví celkem | 11 |
| Z průmyslových činností: | 2, 3 |
| - opravy pneu, duší včetně vyvažování pneumatik, opravy dopravních pásů a gumárenských výrobků s výjimkou protektorování | 25 část |
| - opravy rozhlasových, televizních přijímačů a reprodukčních přístrojů včetně oprav jejich doplňků | 261 rozšíř. |
| - opravy výrobků automobilového průmyslu | 262 |
| - opravy elektrických spotřebičů a chladniček pro domácnost | 263 |
| - opravy ostatních výrobků strojírenského a kovodělného průmyslu poskytované obyvatelstvu**) nebo prováděné v obytných domech***) | 264 část |
| - opravy výrobků dřevozpracujícího průmyslu | 282 |
| - zakázková výroba pleteného ošacení+) (obor 702, 705) pro obyvatelstvo**) | 31 část |
| - opravy výrobků textilního průmyslu | 312 |
| - zakázkové šití osobního prádla+) | 321 rozšíř. |
| - zakázkové šití oděvů+) (včetně oborů 703, 715 až 717), s výjimkou šití oděvů z kožešin | 322 rozšíř. |
| - opravy výrobků konfekčního průmyslu | 323 |
| - opravy obuvi | 332 |
| - opravy sedlářských a brašnářských výrobků, galanterních výrobků z usní a z jiných hmot a kožešnických výrobků | 333 |
| - opravy sportovních potřeb | 34 část |
| Ze stavebnictví: | 4 |
| - opravy a práce stavebního charakteru poskytované obyvatelstvu**) s výjimkou dodávek staveb na klíč | 41 a 42 část |
| - opravy a neinvestiční práce stavebního charakteru prováděné v obytných domech,***) školských a zdravotnických zařízeních a v domovech důchodců | 41 a 42 část |
| Ze služeb: | 5 |
| - ostatní dopravní služby, tj. vodní doprava, přívozy, potahová doprava, parkování, servisní služby, odtahová služba, technické prohlídky vozidel a rozvážková služba; nezahrnuje se půjčování osobních vozidel a motocyklů a garážování | 513 část |
| - praní a ostatní prádelenské služby | 521 |
| - čištění a barvení včetně impregnování | 522 |
| - holičské, kadeřnické a kosmetické služby; nezahrnuje se vlásenkářská a kosmetická výroba | 523 |
| - lázeňské a rekreační služby | 524 |
| - půjčování, zprostředkovací a podobné služby pro obyvatelstvo,**) tj. půjčování spotřebních předmětů kromě motorových vozidel, cestovní a informační služby, zprostředkování sňatků a ostatní zprostředkovací služby, inzerce, služby písáren a rozmnožoven, hlídací služby a služby úschoven; nezahrnují se propagační práce a služby, překladatelské a tlumočnické služby | 525 část |
| - fotoslužba pro obyvatelstvo**) | 527 část |
| - kominictví | 528 |
| - úklidové služby pro obyvatelstvo**) účtované za hodinové zúčtovací sazby | 5291 část |
| - vnější úprava obcí, tj. čištění obcí, odvoz popele, fekálií a odpadků, úprava sadů a parků a ostatní služby spojené s úpravou obcí | 53 |
| - ostatní služby, tj. čištění bot, služby veřejných hygienických zařízení, přeprava zavazadel osobami (nosiči), propůjčování tržních stánků, provoz místních vah a ladění hudebních nástrojů | 54 část |
| Z ostatních výrobních činností: | 6 |
| - pohostinství | 6 část |
| - řezání a štípání dřeva | 6 část |
| Z ostatních nevýrobních činností: | 7 |
| - ubytovací služby včetně služeb poskytovaných ve stanových a srubových táborech a autokempincích | 7 část |
| - činnost samostatných učňovských zařízení s celostátně soustředěnou výchovou | 7 část |
(2) The selected activities (services) within the meaning of Articles 15 (2) and 22 (4) of the Act are the following activities carried out by regional organisations for the development and implementation of new techniques in the local economy (KORT) for national committees, organisations managed by national committees and production cooperatives:
(a) the implementation of new technology, technology and organisation of work, within the scope of the activities defined by the managing authority;
(b) the implementation of prototypes, improvements and inventions for machinery, equipment and apparatus, including a verification series, within the scope of activities specified by the managing authority;
(c) the activities referred to in paragraph 1 of this Annex.
(3) The selected activities (services) within the meaning of Articles 15 (2) and 22 (4) of the Act are activities referred to in paragraph 1 of this Annex for regional transport centres where they are carried out in the framework of the basic mission of these organisations.
*) In the Slovak Socialist Republic, agricultural service organisations are: Engineering and tractor stations, n., Pravovne poľnohodársky stroov, n., Nitra, Biovetsky Grob, n. Nitra, Plant of organic manure, n., Bratislava, Štátne vlenárske podniku, Podnik pre šľachinie a popiovanie hydiny, n., Chorvatsky Grob, Zeleninina and kvýtinovné semena, n., Bratislava, Poľnohospovárske potreba, n., Bratislava, Štánne fishrstvo, n.
*) Proceeds from the Ministry of Internal Trade No. 40 201 / 67 - Accounting for production in central semi-finished and delicatessen and in fuel wheels.
*) For the purposes of the Act on Pension Tax and Social Security, it is considered: The sub-specifications of the individual activities according to numerical characters, unless their content is more detailed by a list of selected activities, are specified in the Guidelines and Guidelines of No. 16 MH-VD statistics, valid in 1970.
* *) Selected activities are considered to be provided to the population: (a) activities paid by the population, (b) guarantee corrections for the population paid by the organisations, (c) sales as completed (§ 15 of Decree of the Ministry of Finance No. 204 / 1964 Coll., on invoicing and payment of supplies of a non-investment nature).
* * *) The houses referred to in paragraphs 1 and 2 of § 59 of Act No. 41 / 1964 Coll., on Housing Management are considered as residential houses.
†) The more detailed content of custom production is set out in the Guidelines and Guidelines of Czech Statistics No. 16 MH-VD valid in 1970, except for series products retrofitted according to customer's individual wishes.
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Regulation Information
| Citation | Decree of the Ministry of Finance of the Czech Socialist Republic No. 10 / 1971 Coll., implementing the Act of the Czech National Council No. 120 / 1970 Coll., on pension tax and social security contributions |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 22.02.1971 |
|---|---|
| Effective from | 22.02.1971 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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