Act No. 105 / 1951 Coll.
Law on administrative fees
Valid
Effective from 01.05.1952
105.
Law
of 20 December 1951
on administrative fees.
The National Assembly of the Czechoslovak Republic decided on the following Act:
Initial provision.
(1) Administrative fees are levied by national committees and other bodies of government (hereinafter referred to as "administrative bodies.")
(2) Administrative fees shall not be levied for the operation of public administration facilities, state institutes and national and municipal undertakings, even if they are public authorities; However, the Minister of Finance may provide for exceptions.
Administrative fees (hereinafter referred to as "fees') are to be adjusted in a consistent manner and in such a way as to make their collection economical and to assist the People's Democratic Government in the performance of its tasks.
Articles and fees.
(1) The subjects and rates of charges are laid down by the Minister for Finance in tariffs, in such a way that only one fee is normally levied for proceedings before the same administrative authority.
The taxpayer.
(1) The fee shall be payable by the party who initiated the action or, if the action is carried out on an official basis or in the interest of the parties to any other administrative or judicial proceedings, by the person in whose interest or in whose interest the action has been carried out.
(2) If there are several taxpayers, they are obliged to pay the fee by hand in common and indiscriminate.
Method of measurement, maturity and method of payment.
(1) The method of measurement, maturity and payment of fees shall be laid down by the Ministry of Finance, which may also provide that, in addition to the fee, no reimbursement of the costs associated with the performance of the duties is required.
(2) The Ministry of Finance may provide for adjustments and price types of stamp stamps or special stamps intended for payment of fees and the manner and conditions for their exchange. Where a special regulation on the payment of public doses by stamp or special mark, the stamp or mark issued under this provision shall be used.
Currency.
(1) The Finance Minister shall determine the currency in which the fees are to be calculated and shall pay the fees for the acts of the representative offices.
(2) The conversion of Czechoslovak Crowns into foreign currencies and vice versa is regulated by the Minister for Finance when charging and charging.
The consequences of failure to fulfil a fee obligation.
(1) If the implementing act (Paragraph 5 (1)) provides that the fee is payable without a measurement when the procedural document to be initiated is presented and if the taxpayer does not pay the fee at that time, the administrative authority shall invite the taxpayer to do so within 15 days. If the taxpayer does not comply with this call, the submission shall not be negotiated, excluding cases where the submission is to be discussed for reasons of general interest or where the fee is to be paid by the taxpayer after that period and the administrative authority considers that the hearing is appropriate.
(2) Where the implementing act provides that the fee is due before the act is carried out and where the fee is not paid by the payer within the prescribed period, the action shall not be carried out, excluding cases where the action is to be carried out for reasons of general interest or where the fee or instalment is authorised by the payer or where the fee is to be paid after the time limit laid down and the administrative authority considers the execution of the act to be appropriate.
Substantial liability and retention rights.
(1) There is a legal lien for acts relating to the case, if the administrative authority has it. The lien under this provision does not affect movable goods which cannot be stopped or excluded from execution under the legislation.
(2) The administrative authority may withhold an item subject to the legal lien referred to in paragraph 1 in order to secure a fee.
(3) As long as the administrative authority is in possession of the collateral, it may satisfy itself before any other creditor without the enforcement procedure by selling in public auction, even if the right of the State to enforce the fee has ceased to exist by limitation (§ 9).
(4) Where a cash claim is incurred by the taxpayer in carrying out a charge against the State, the administrative authority may levy an unpaid fee on the fulfilment of the obligation by means of a deduction from the amount of money paid.
Silence.
(1) The right of the State to charge a fee shall be limited by the expiry of three years calculated from the beginning of the calendar year following the year in which the fee has been paid or in which other factors relevant for the assessment of the fee have occurred.
(2) The right of the State to measure the supplement on a fee that has been wrongly assessed by a lower amount shall be limited to three years calculated from the beginning of the calendar year following the year in which the original fee was charged.
(3) The right of the State to recover the fee (its Appendix) shall be limited to three years from the beginning of the calendar year following the year in which the fee (its Appendix) was charged.
(4) If the administrative authority carries out an action to measure or recover a fee (its supplement) and informs the taxpayer thereof, a new limitation period shall begin to run from the beginning of the calendar year following the year in which such action was carried out. However, the right of the State to impose and enforce a fee shall be limited to the maximum period of 10 years calculated from the beginning of the limitation period referred to in paragraph 1.
Liberation and other relief.
(1) Fees do not apply to national committees and other bodies of state administration (including public administration facilities, state institutes and state funds), courts and prosecutors.
(2) The Ministry of Finance may grant exemptions from all or only certain types of fees, as well as from other bodies, persons or groups of persons, other than those referred to in paragraph 1, to provide for substantive exemptions for certain acts, to take measures to prevent or mitigate hardness or to allow other concessions.
(3) The Ministry of Finance may entrust the national committees and other bodies with the task of authorising concessions in individual cases.
(4) The Ministry of Foreign Affairs and the representative offices may also reduce or waive the fees levied by them for reasons of reciprocity or for reasons of general interest.
Repayment of fees.
The Minister of Finance shall specify in which cases and under which conditions fees may be refunded.
Fees for inventions.
The Minister of Finance may provide for derogations from the previous provisions in respect of fees levied in inventions proceedings.
Jurisdiction
(1) In the case of charges, the competent administrative authority shall be responsible in the first stool for the performance of the duties.
(2) Fees which the representative office is unable to determine or select for exceptional obstacles itself, shall be levied or collected by the Ministry of Foreign Affairs. The fees charged by the representative offices to taxpayers residing in the Czechoslovak Republic shall be collected by the Ministry of Foreign Affairs if they have not been collected by the representative office by a deduction pursuant to § 8 (4).
Driving.
General rules on tax and tax enforcement procedures apply to the management, collection and enforcement of fees under this Act.
Obligations of staff and supervision.
(1) The staff performing the payment shall ensure that the fees are correctly and timely and paid, after payment in due time without measurement.
(2) The Ministry of Finance and, under its directives, the authorities entrusted with it are satisfied with the supervision of the administrative authorities which have their head office in the Czech Republic of the way in which this Act is implemented and the rules issued pursuant to it. The supervisory authority shall take the necessary measures to remedy the deficiencies identified.
Determining fees.
(1) Administrative fees are the revenue of the State budget.
(2) The Ministry of Finance may provide that the fees for the actions of the national committees are direct revenue from the budgets of the national committees; in such cases, fees shall not be levied by stamp.
Implementing regulations.
(1) In agreement with the members of the government involved, the Minister of Finance shall issue the planting rights and more detailed provisions under the authority of this Act by means of a regulation.
(2) The Ministry of Finance shall, when issuing general legislation and directives under the authority of this Act, with the exception of those issued under the provisions of Paragraph 5 (2), proceed in an agreement with the central authorities whose field of competence relates to fees.
Transitional provisions.
(1) Repurchase actions carried out, after having been completed with the effectiveness of this Act in administrative proceedings which began before the beginning of its effectiveness, shall be repaid in accordance with this Act and the rules issued under it. The amounts paid before the entry into force of this Act for public benefits in any way to which these actions have been subject under the current rules shall be charged for fees under this Act; However, any overpayments shall not be refunded.
(2) Fees for patents, granted before the entry into force of this Act and still valid for its effectiveness, and the details thereof will be adjusted by the Minister for Finance.
Final provisions.
(1) All the provisions governing public benefits, whatever they are called, are hereby repealed (administrative duties, fees, taxes, refunds and the like), levied for the activities of administrative authorities subject to a charge in principle pursuant to Paragraph 1. However, the provisions on charges for State arbitrage and the provisions on interstate agreements relating to fees or exemptions remain unaffected.
(2) In particular:
1. the provisions in force until now in the law of the stamp and tax law No 401 / 1840 Coll. of the Court of First Instance, Decree No 17 / 1858 of 27 January 1840 extending the application of certain provisions of the tax law of 27 January 1840 to Hungary and certain other countries, and the provisions in force under Article 1 of the Law of Article XXV / 1875, as amended by the Act of Amendment;
2. the provisions of the Charges Act, as amended by the laws amending it and supplementing it, in Slovakia, the provisions of the Rules of Procedure as amended are changing and complementary where they regulate the fees for official copies, for the official verification of copies, for verifying the authenticity of the signatures of the parties on the lists, for translation of sworn interpreters, for lifts and certificates from public books and registers;
3. the provisions of patent No 237 / 1858, which enact the Act on the Protection of Samples and Models for Industrial Production, as amended by the Act amending and supplementing that Act, in so far as they regulate the taxis relating to the protection of samples;
4. Article XI (3) of Law No 16 / 1872, which provides for the reestablishment of the measure and the weight, and the provisions laid down therein;
5. the provisions of Law No 19 / 1890 on the Protection of Marks, as amended, that Act amending and supplementing it when they deal with taxes on the Protection of Marks;
6. Clause 5 of Act No. 235 / 1922 Coll., on the reregulation of external trade statistics and the regulations issued by it;
7. Paragraph 10 (5) and (6) and § 12 (3) of Act No. 172 / 1925 Coll., on Aviation, when they are negotiating charges;
8. Act No. 225 / 1925 Coll., on the fees for official acts of the representative offices of the Czechoslovak Republic, as amended by this Act amending and supplementing it, as well as the provisions issued for its implementation;
9. provisions of Customs Act No. 114 / 1927 Coll. dealing with fees and provisions under those provisions;
10. The provisions of Act No. 177 / 1927 Coll., on Land Register and its Management, in so far as they negotiate fees and refunds, as well as the provisions issued to implement those provisions;
11. provision of punk law No. 2 / 1928 Coll. as amended, this law amending and supplementing when they are negotiating fees and provisions on punk fees issued by them;
12. provision of § 3 of Act No. 207 / 1931 Coll., on the testing and labelling of small arms and the marking of cartridges, and the regulations issued by it;
13. Law No. 30 / 1938 Coll., on the modification of tax for the admission to state examinations of forestry and hunting animals, as well as the provisions cited therein, provided that they regulate those taxes;
14. Paragraph 11 of Decree-Law No 47 / 1940 Coll., on health police measures for the import of meat, meat products and animal fats as regards the fees for the examination of imported meat, meat products and fats, and Annex D to this Regulation as amended by Decree-Law No 352 / 1940 Coll.;
15. Clause § § 1, 2 and 4 of Government Decree No. 436 / 1940 Coll., on fees for inspection of slaughter animals and meat, as amended by Decree No 78 / 1946 Coll.;
16th Government Decree No. 458 / 1940 Coll. and Act No. 340 / 1940 Coll., on benefits for official acts in administrative matters, provisions of § 16 of Act No. 32 / 1946 Coll., on the Unification and Adaptation of Certain Charges Regulations, and Regulations issued pursuant to it;
17. Paragraph 2 of Decree No. 113 / 1945 of the President of the Republic, Coll., on the adaptation, management and control of foreign trade, and the provisions issued pursuant thereto;
18. Paragraph 14 (2) of the Foreign Exchange Act No. 92 / 1946 Coll., as regards handling and overheads;
19. Paragraph 34 of the Act No. 225 / 1947 Coll., on hunting, and the provisions issued pursuant thereto;
20. Paragraph 3 (3) of Act No. 82 / 1948 Coll., on the regulation of the scope of public measurement and mapping, as amended, as well as Paragraph 3 (2) of that Act as regards the reimbursement of actual costs or fees for works falling within public measurement and mapping, taken over for other fields of state and other public administration;
21. Clause 24 of Act No. 269 / 1949 Coll., on Matrices, and the Regulations issued pursuant thereto;
22. provisions of the legislation governing exemption from the public benefits referred to in paragraph 1.
(3) Act No. 206 / 1932 Coll., on mining levies from the pubs and the measures, as amended by Decree No 66 / 1941 Coll., is hereby repealed.
This Act shall take effect on the date laid down by the Finance Minister in the Regulation; it shall be implemented by the Finance Minister in agreement with the participating members of the Government.
Gottwald v. r.
Dr John v. r.
Zaporocký v. r.
Cable v. r.
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Regulation Information
| Citation | Act No. 105 / 1951 Coll., on Administrative Charges |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.12.1951 |
|---|---|
| Effective from | 01.05.1952 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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