Act No. 103 / 1974 Coll.
Agricultural Tax Act
Valid
Effective from 01.01.1975
Contents
§ 1
ČÁST PRVNÍ
§ 2
§ 3
§ 4
§ 5
§ 6
§ 7
ČÁST DRUHÁ
§ 8
§ 9
§ 10
§ 11
§ 12
§ 13
§ 14
ČÁST ČTVRTÁ
§ 27
§ 28
§ 29
ČÁST PÁTÁ
§ 30
§ 31
§ 32
§ 33
§ 34
§ 35
§ 36
§ 37
§ 38
ČÁST ŠESTÁ
§ 39
§ 40
§ 41
§ 42
§ 43
§ 44
§ 45
§ 47
§ 48
§ 49
§ 50
§ 51
§ 52
§ 53
§ 54
ČÁST SEDMÁ
§ 55
§ 56
§ 57
ČÁST OSMÁ
§ 58
§ 59
§ 60
ČÁST DEVÁTÁ
§ 61
§ 62
§ 63
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103
THE LAW
of 23 October 1974
on agricultural tax
The Federal Assembly of the Czechoslovak Socialist Republic decided on this law:
Preliminary provisions
This law is governed by
1. an agricultural tax covering:
(a) land tax;
(b) profit tax;
(d) tax on the income of citizens from agricultural production;
2. social security contributions.
_
Subject matter
(1) The subject of the tax shall be all land held in the real estate register (1) as agricultural land, whether or not actually cultivated or used for purposes other than agricultural production.
(2) Non-agricultural land is subject to tax
(a) areas of the water used economically;
(b) ornamental gardens (2) in the use of citizens.
Exemption
The following shall be exempt:
(a) recovered parcels for a period of 5 years, starting from the following year when the agricultural production was returned;
(b) the parcels (parts thereof) on which they have been planted
1. noble vine species in a continuous area of at least 1 / 4 ha for a period of 6 years;
2. intensive fruit sets in continuous measure of at least 1 ha, for 4 years;
3. Hops and berries in a continuous area of at least 1 / 2 ha for 2 years;
starting one year after planting,
(c) land temporarily withdrawn from agricultural production by decision of the competent national committee, 3)
(d) land used by diplomatic representatives appointed in the Czechoslovak Socialist Republic, other persons enjoying privileges and immunities under international law, and professional consumes, provided that they are not Czechoslovak nationals and that reciprocity is guaranteed;
(e) land under management and use of national committees and their budgetary organisations.
Taxpayers
(1) A tax payer shall be each land user listed in Section 2.
(2) A tax on land used as a cover (individual or common) is paid by a single agricultural cooperative; it may request compensation from members of the cooperative.
(3) If the land is used by several users, they are obliged to pay the tax jointly and severally.
Tax base
(1) The basis of the tax is the total area of all the parcels subject to tax.
(2) The total area of all parcels subject to tax is not included
(a) the land belonging to the family houses, as well as the gardens of members of the single agricultural cooperatives, which relate to the land on which the residential building is situated or which is in the built-up part of the municipality, 3a) if their aggregate area outside the built-up area does not exceed 800 m2;
(b) one plot of the same user intended for recreational purposes, if its area is not more than 400 m2 outside the built-up area;
(3) If the area of the land exceeds the scope set out in paragraph 2, the total area of all the land shall be included.
Tax rate
(1) The tax on 1 ha of land is graduated according to natural habitats and is shown in the tariff attached to the Act No 1.
(2) The tax on economically used water areas is 50 CZK of 1 ha.
Tax reduction
(1) The tax authority may reduce the tax to taxpayers by up to 50% if the land they farm is significantly worse than the other land in the municipality.
(2) The tax administration authority may reduce or waive, in whole or in part, the tax on land which is flooded in part of the year, on land under water treatment, on land which has been wholly or partly withdrawn by decision of the competent authority during the year, on agricultural production and on land which cannot be fully used for agricultural production for the reasons set out in the implementing regulation.
PROFIT TAX
Taxpayers
The tax payers are:
(a) single agricultural cooperatives, common agricultural holdings, common cooperative holdings, mellioration cooperatives;
(b) State goods, state economic organisations of military forests and goods, state economic organisations of the research and development base of agricultural production and agricultural services and other state economic organisations of the agricultural and nutrition sector designated by the Federal Ministry of Finance in agreement with the competent Ministry of Finance of the Republic;
(c) professional undertakings, general directorates-general and associations of organisations, (4) if at least half of the subordinate or, where applicable, associated organisations are subject to profit tax under this law.
Exemption
Newly built common agricultural holdings with predominantly agricultural production and agri-chemicalenterprises (5) are exempt for five years from their formation.
Subject matter
All activities of taxpayers are subject to tax.
Tax base
(1) The basis of the tax is the balance sheet profit (loss) recorded in the accounts, increased by the items to be added (hereinafter "deductible items") and reduced by the items to be deducted (hereinafter "deductible items").
(2) Expenditure which State economic organisations may bear on the costs referred to in the special rules, (6) shall be included in the actual costs to calculate the tax base in cooperative organisations, but not to the extent and to the extent set out in those rules.
(4) When operating a joint operation in which a new organisation is not formed, the tax base of the associated organisations also includes a share of the profit (loss) on that activity. For the purposes of agricultural tax, the associated organisations shall spread out the revenues, revenues and costs of joint activities.
(5) For debtors in liquidation, the basis of the tax shall be the balance sheet profit, adjusted for deductible and deductible items, and after the liquidation, the surplus.
Subordinated liabilities
(1) The attributable items are:
(a) the amounts by which the costs or revenues have been increased or reduced in breach of the law, in the costs of the contributions and subsidies to which the taxpayer is not obliged under the law, free of charge, and the amounts by which the taxpayer has exceeded the binding cost limits laid down in the approved financial plan, the types of which are determined by the Government of the Czechoslovak Socialist Republic, 1)
(b) subsidies received and subsidies intended to cover costs, with the exception of stabilisation subsidies;
(c) the returned membership shares of agri-chemical undertakings;
(d) land tax refunds.
(2) The following items are added when charged in taxpayers' costs:
(a) the difference by which fines paid and periodic penalty payments are higher than those received;
(b) surpluses for waste water discharge.
Deductible items
(1) The deductible items are, if they are not charged under the legislation in the cost or in the cost of generating the taxpayer's profits, the following items:
(a) the land tax paid;
(c) members' shares in agro-chemical undertakings.
(2) The deductible items are as follows:
(a) the difference by which fines and periodic penalty payments accepted are higher than paid;
(b) amounts received from another organisation from means which have already been taxed on profit taxes or similar taxes on another organisation, if they form part of the profit;
(c) bonuses of the nature of the premiums provided for by the competent central authorities, where they are included in the profit.
Tax rate
(1) Tax rate, with the exception of paragraph 4, on the basis of the tax base
| při rentabilitě % | činí % | |
| do 5 | 0 | |
| nad 5 do 15 | 0 | + 2,-à |
| nad 15 do 20 | 20,- | + 1,9 à |
| nad 20 do 25 | 29,5 | + 1,5à |
| nad 25 do 30 | 37,- | + 1,2 à |
| nad 30 do 35 | 43,- | + 0,9 à |
| nad 35 do 40 | 47,5 | + 0,7 à |
| nad 40 do 48 | 51,- | + 0,5 à |
| nad 48 | 55,- |
(2) Profitability is calculated to the nearest hundredth as the ratio of the balance sheet profit reduced by the land tax paid and increased by the deductible item referred to in Article 12 (1) (a) to the total cost minus the deductible item referred to in Article 12 (1) (a) plus the value of the animals purchased.
(3) The factor "A" is equal to the percentage of profitability exceeding the lower limit of the relevant tax zone with a precision of one hundredth.
(4) The rate of tax for agricultural supply and purchase organisations, machinery and tractor stations, fixed agricultural machinery, Directorates-General, associations of state economic organisations and taxpayers in liquidation is 50% of the tax base. on completion of the liquidation of 50% of any liquidation surplus.
CONTRIBUTION TO SOCIAL SECURITY
Taxpayers
The social security contribution (hereinafter referred to as "the contribution ') shall be paid by the agricultural supply and purchase organisations, the state economic organisations of the military forests and goods, the Directorate-General and the association of state economic organisations, provided that at least half of the subordinate and, where appropriate, the associated organisations have an obligation to pay the contribution under this Law. The Federal Ministry of Finance may, in agreement with the competent Ministry of Finance of the Republic, determine which other organisations designated in Paragraph 8 for the tax on profits pay a contribution.
Basis of the contribution
(1) The contribution shall be based on the amount of wage resources settled in the current year for payment, minus the remuneration referred to in paragraph 3.
(3) The basis of the allowance shall be reduced by the remuneration to be paid to the best workers and collectibles of the amount received by the taxpayer as a reward to the Red Battalion of the five-year period or to the Battalion or, where appropriate, to the standard established by it, and by the fees to be paid in the ordinary year.2)
(4) The allowance also includes sickness insurance (3) and is part of the taxpayer's costs.
Rate of contribution
The contribution rate shall be 10% of the base.
TAX FROM THE REVENUE OF CITIZENS FROM AGRICULTURAL PRODUCTION
Taxpayers
(1) Taxpayers are citizens who operate agricultural production on their own or common account.
(2) Where agricultural production is jointly operated by more than one person, they shall pay the tax jointly and severally.
Exemption
The following shall be exempt:
(a) members of single agricultural cooperatives, both from income received from the cooperative in cash or in kind as remuneration for the work, or as payment for compensation for the property surrendered, and from income generated by the operation of the fumigation farm; However, the exemption does not apply to income from the cultivation of specific crops and specialised livestock production (Sections 32 (3) and 33 (4));
(b) workers and members of socialist agricultural organisations, state organisations which carry out scientific research and teaching tasks for the agricultural sector, military forests and goods, state forest and water management organisations, school forest enterprises of universities and state forestry schools and farm income schools on land which they have been assigned to temporary use by such organisations; However, the exemption shall not apply to income from the cultivation of specific crops and specialised livestock production;
(c) diplomatic representatives authorised in the Czechoslovak Socialist Republic, other persons enjoying privileges and immunities under international law, and professional consuls, provided that they are not Czechoslovak nationals and that reciprocity is guaranteed.
Subject matter
(1) The subject matter of the tax shall, with the exception referred to in paragraph 2, be any activity relating to the operation of agriculture, including pond farming. It also includes the occasional activity and by-production, where it is closely related to plant or animal production and the income resulting therefrom is merely a supplement to the income from plant and animal production.
(2) The subject matter of the tax is not the cultivation of special crops and specialised livestock production, where it is achieved annually after deduction of the costs of income above 20 000 CZK, or would be achieved in good management and under normal climate conditions. Revenue from these activities shall be subject to a public income tax.
(3) For the purposes of this Act,
(a) specific cultures: hops, vines, tobacco, vegetables, strawberries, fruit, medicinal and root plants, seeds of all kinds, flowers and mushrooms;
(b) for specialised livestock production: rearing of bees, fur and laboratory animals and rearing of common livestock operated by non-farmers or to an extent not proportionate to the extent of the plant production being carried out.
Tax base
(1) The income subject to the tax shall be calculated, with the exception referred to in paragraph 4, as the product of the average return standard per hectare of agricultural land and the total area of all land eligible for agricultural cultivation.
(2) The average yield standards per hectare of agricultural land are set out in Annex 2 to this Law.
(3) The total amount relevant for the calculation of income subject to tax shall be included:
(a) grassland, provided that, under the rules on the protection of agricultural soils (7), their conversion into arable land has not been imposed, by two decimals of the actual area;
(b) three decimal places used economically;
(c) from other non-agricultural soils (8) only land used for agricultural production.
(4) The income from the cultivation of specific crops (crops) and the income from specialised livestock production is calculated on the basis of the actual cash and in-kind income achieved, reduced by the costs incurred to achieve them. The income from the cultivation of special crops shall be determined by the tax authority at least at the rate corresponding to the average standard of profitability.
(5) If the taxpayer does not hold more than 15 hives, monetary and in-kind income for honey shall not be included in the tax base.
(6) The tax shall be based on the sum of the revenue referred to in paragraphs 1 and 4.
(1) The income according to the average profitability standards shall be determined on the total area of all the parcels referred to in paragraphs 1 and 3 of Section 33 according to the state of 1 January of the year to which the tax is to be charged, with the exception of parcels devoted to the cultivation of specific crops (crops) and except in the cases referred to in Section 49 (2).
(2) The income from special crops and specialised livestock production is determined on the basis of the income actually obtained and expenditure incurred in the calendar year preceding the year for which the tax is levied.
Tax rate
| Daň činí při základu daně | ||
|---|---|---|
| nad Kčs | do Kčs | |
| 3 000 | 5 % | |
| 3 000 | 6 000 | 150 Kčs a 7 % ze základu přesahujícího 3000 Kčs |
| 6 000 | 9 000 | 360 Kčs a 10 % ze základu přesahujícího 6000 Kčs |
| 9 000 | 14 000 | 660 Kčs a 15 % ze základu přesahujícího 9000 Kčs |
| 14 000 | 20 000 | 1 410 Kčs a 22 % ze základu přesahujícího 14 000 Kčs |
| 20 000 | 2 730 Kčs a 30 % ze základu přesahujícího 20 000 Kčs. | |
Tax increases and reductions
(1) The tax levied on taxpayers who do not have underage children will be increased by 10%.
(2) The tax authority may:
(a) increase the tax levied accordingly, but not more than 50%, if the taxpayer has income from occasional activity, by-production or from the sale of agricultural products directly to consumers, and in the case of disproportionately high incomes from agricultural production;
(b) reduce the tax levied accordingly, but not more than 50%, if it is for taxpayers over 65 years of age or with altered working capacity, or if local circumstances so require.
Tax-free minimum
(1) Fees whose income from agricultural production, together with income from other sources, does not exceed 3000 CZK per year shall not be measured.
(2) Where more than one citizen operates agricultural production on a joint account, the limits set out in paragraph 1 shall apply to the total of their income.
(3) If the taxable amount is less than 400 CZK pursuant to § 33, the tax shall not be measured.
Obligations
Taxpayers who grow specific crops (crops) or operate specialised livestock production, occasional activity, by-production or who sell agricultural products directly to consumers may be required by the tax authority to keep records of the actual cash and actual income and expenditure achieved and to store the documents.
COMMON PROVISIONS
Notification of the formation and termination of tax liability
The taxpayers shall notify the tax authority within 15 days of the occurrence or termination of the tax liability,
(a) taxpayers pursuant to Article 4 that they have become or have ceased to be users of land,
(b) the taxpayers referred to in § 8 of the date on which the organisation was created or destroyed;
(c) the taxpayers referred to in Paragraph 30 of the commencement or termination date of the activity on which the taxable income is derived.
Tax period
(1) The land tax and the income tax of citizens on agricultural production are calculated for each calendar year on 1 January, except in the cases referred to in paragraphs 34 (2) and 49 (2).
(2) The profit tax and the social security contribution are to be measured for each previous year.
(3) The facts relevant for the assessment of the tax and contribution are assessed separately for each year.
Tax return
(1) Any person who is obliged to pay the agricultural tax and pay the contribution shall, before 15 February, submit to the competent authority managing the tax return on land and on the income of citizens from agricultural production for the current year and on other taxes and on the contribution of the return for the previous year. If the land is used by several users (§ 4 (3)) or if more than one person is jointly engaged in agricultural production (§ 30 (2)), one of them is obliged to submit a return.
(2) The land tax return and the tax on the income of citizens from agricultural production need not be submitted by taxpayers unless changes have been made to the circumstances relevant for the assessment of the tax and this has been notified within the time limit set for the submission of the return to the competent authority of the tax administration.
(3) The taxpayer is obliged to calculate the tax and contribution himself in the return. It may also apply for a tax reduction. The organisation shall attach to the financial statements and other documents set out by the competent Ministry of Finance.
(4) If the organisation does not carry out the liquidation, its successor in title is obliged to submit a return on profits and a contribution for the preceding part of the year by the end of the following month.
(5) In the event of liquidation, the tax liability and the obligation to submit the tax return and the contribution shall be maintained annually until the end of the liquidation. On completion of the liquidation, the body responsible for the liquidation shall submit by the end of the following month a declaration for the preceding part of the year and indicate the surplus in the profit tax return. The admission shall be supported by an initial and final liquidation balance sheet with a statement of the use of the liquidation surplus. The liquidation surplus shall be added to the profit tax base of the year in which the liquidation was completed.
Tax and contribution measurement
(1) Agricultural tax shall be levied by the authority managing it.
(2) In the cases referred to in Articles 4 (3) and 30 (2), the tax shall be levied on the taxpayer who submitted the return; If the confession is not made, the tax shall be levied on any of them.
(3) Individual taxes and allowances shall not be measured if they are less than 20 CZK after increases or reductions.
(4) The base of the land tax shall be rounded up to the full m2 and the base of the other taxes and contributions shall be rounded down to the whole 100 Kns.
(5) Individual taxes, contributions, increases (§ 50 (3)) and periodic penalty payments are rounded up to the whole of the Kčs.
(1) The authority managing the levy shall inform the taxpayer of the assessment of the tax and contribution by means of a payment scale; the citizens living in its district shall be informed of the assessment of the tax by means of a collective list.
(2) The list shall be included in the public consultation for a period of 30 days. The last day of this period shall be the day of service. The start, place and time of unloading of the comprehensive list shall be declared by the tax administration by a public decree or otherwise at the usual place.
(3) Where a taxpayer makes a change to the amount of his tax liability, the tax authority shall inform the taxpayer of the newly adjusted amount of the tax liability and, where applicable, of the contribution obligations with a special (additional) payment margin.
Payment of tax
(1) The land tax of all taxpayers and the income tax of citizens on agricultural production is due in three instalments, 20% by 30 April at the latest, 30% by 31 August and 50% by 30 November of the current year.
(2) As soon as the taxpayer has been notified of the discharge of the statutory list or the measurement of payment, he shall be obliged to pay the instalments referred to in paragraph 1 according to how the tax has been charged to him. The difference from the outstanding instalments calculated on the basis of the return with any increase in the amount referred to in Paragraph 36 (2) shall be payable within 15 days of the date of receipt of the payment notice or of the delivery of the comprehensive statutory list.
Contents
§ 1
ČÁST PRVNÍ
§ 2
§ 3
§ 4
§ 5
§ 6
§ 7
ČÁST DRUHÁ
§ 8
§ 9
§ 10
§ 11
§ 12
§ 13
§ 14
ČÁST ČTVRTÁ
§ 27
§ 28
§ 29
ČÁST PÁTÁ
§ 30
§ 31
§ 32
§ 33
§ 34
§ 35
§ 36
§ 37
§ 38
ČÁST ŠESTÁ
§ 39
§ 40
§ 41
§ 42
§ 43
§ 44
§ 45
§ 47
§ 48
§ 49
§ 50
§ 51
§ 52
§ 53
§ 54
ČÁST SEDMÁ
§ 55
§ 56
§ 57
ČÁST OSMÁ
§ 58
§ 59
§ 60
ČÁST DEVÁTÁ
§ 61
§ 62
§ 63
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Regulation Information
| Citation | Act No. 103 / 1974 Coll., on Agricultural Tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 06.11.1974 |
|---|---|
| Effective from | 01.01.1975 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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