Act No. 108 / 1990 Coll.
Act amending and supplementing Act No. 157 / 1989 Coll., on Pension Tax
Valid
Effective from 23.04.1990
108
THE LAW
of 19 April 1990
amending and supplementing Act No. 157 / 1989 Coll., on Pension Tax
The Federal Assembly of the Czechoslovak Federal Republic has decided on this law:
Act No. 157 / 1989 Coll., on Pension Tax, is amended as follows:
1. Paragraph 2 (1) (g) reads as follows:
"(g) other organisations whose relationship to the State budget is not regulated by other generally binding legislation and natural persons engaged in private business registered in the company register; 3a) '.
the words "points (c), (i) and (j) 'are replaced by the words" points (c) and (i)';
2. Note 3a:
"(3a) Article 13 of Act No. 105 / 1990 Coll., on the Private Business of Citizens."
3. Article 2 (1) (i) reads as follows:
"(i) foreign-based entities and natural persons engaged in private business incorporated in a company register, 3a) resident abroad."
4. the provisions of point (j) of Article 2 (1) shall be deleted;
5.
"(a) the central, regional and district authorities and their bodies of social organisations, with the exception of political parties and political movements, businesses and economic facilities directly linked to the budgets of the central bodies of such organisations;"
6. in Paragraph 2 (2) (c), the word "socialist" shall be deleted.
7. Paragraph 3 (4) reads as follows:
"(4) For housing cooperatives which are principally engaged in activities for customers other than housing cooperatives that are owners of the cooperative housing fund, all activities and income arising from them shall be subject to tax, except for the income from the remuneration of the use of cooperative housing in the management of those cooperatives. '
8. in Paragraph 3 (6), at the beginning, the words "For foreign-based entities" shall be replaced by "For taxpayers referred to in Paragraph 2 (1) (i)."
9. In the introductory sentence of Article 4 (1), "to (i) 'is replaced by" to (h)'.
10. in Paragraph 4 (1), in the sentence following (d), the words "Article 2 (1) (a) and (b)" shall be replaced by the words "Article 2 (1) (a), (b) and (g)."
11. in Article 4 (3), "to (i)" is replaced by "to (h)";
12. in Article 4 (4), the words "and in the case of taxpayers referred to in Article 2 (1) (i)" shall be deleted.
13. in Article 4 (5), "to (i)" is replaced by "to (h)";
14. in Paragraph 4, paragraph 6 is deleted. Paragraph 9 shall become paragraph 6.
15. the introductory phrase of Paragraph 4 (7) shall read as follows:
"(7) The basis of the pension tax for the taxpayers referred to in Article 2 (1) (i) is: '.
16. In Paragraph 4 (7) (d), after the words "Czechoslovak Federal Republic" are replaced by a comma and the end of the sentence is deleted.
17. paragraph 8 shall be deleted in Paragraph 4.
18. in Article 5 (1) (c), "(f), (g) and (i)" shall be replaced by "(f) and (g)";
19. in Article 5 (1) (e), "(j)" is replaced by "(i)";
20. in Article 5 (1) (f), "(j)" is replaced by "(i)";
21. in Article 5 (1) (g), "(j)" is replaced by "(i)";
22. in Article 5 (1) (h), the word "organisation" is replaced by the word "taxpayers."
23. In Article 6 (1), the words "to other cooperatives, natural persons engaged in private business as referred to in Article 2 (1) (g), with the exception of those for which the rate of pension tax is fixed in Article 5 (1) (h)," shall be inserted after the words "to housing cooperatives referred to in Article 3 (4)."
24.
"(2) The tax on the volume of wages referred to in paragraph 1 shall not apply to housing cooperatives and associations other than those referred to in Article 3 (4), churches, church organisations, religious societies, foundations, taxpayers referred to in Article 2 (2) (b), artistic associations, cultural funds and organisations representing authors or executive artists, businesses and economic establishments of central trade unions and other enterprises and economic facilities of central bodies of social organisations with activities of publishing and publishing organisations which are exempt from pension tax pursuant to Article 2 (2) (a), and Sazka. '.
25. In Paragraph 9 (1) (a), the words "for enterprises and economic establishments of central bodies of social organisations with publishing and publishing activities," shall be replaced by the words "central authorities," the words "Czech Socialist Republic" and "Slovak Socialist Republic" shall be replaced by "Czech Republic" and the words "Slovak Republic" shall be deleted.
In Article 9 (1) (c), the words "as well as natural persons engaged in private business' shall be added to the words" economic establishments of the disabled associations'.
26. In Paragraph 10 (1), the words "and natural persons engaged mainly in citizens with altered working capacity" shall be added to the words "economic establishments of an invalid union."
27. in Article 11 (1), the following words "or since their registration in the company register 3a" shall be added at the end.
28. in Paragraph 11 (4), "(j)" is replaced by "(i)";
29. in Paragraph 14 (7), "(j)" is replaced by "(i)";
30. in Paragraph 18 (4), the words "(j)" shall be replaced by the words "(i)" and the following sentence shall be added at the end: "For natural persons engaged in private business who have become taxpayers under § 2 (1) (g) and (i) during the tax period, the advance payment shall be determined by the tax authority."
31. in Article 19 (1), "(j)" shall be replaced by "(i)";
32. in Paragraph 19 (4), "(j)" is replaced by "(i)";
33.In Paragraph 19 (6), "(j)" is replaced by "(i)."
34. in Paragraph 19 (7), "(j)" is replaced by "(i)";
35. in Article 20 (6), "the Czech Socialist Republic" is replaced by "the Czech Republic" and "the Slovak Socialist Republic" is replaced by "the Slovak Republic."
36. In the introductory sentence of Article 26 (2), the words "and (j) 'shall be replaced by" and (i)', the words "Czech Socialist Republic 'and the words" Slovak Socialist Republic'.
37. in Article 26 (3), "Article 2 (1) (j)" is replaced by "Article 2 (1) (i)";
Act No. 157 / 1989 Coll., on Pension Tax, is amended as follows:
Article 1 (2) reads as follows:
"(2) The following shall be exempt from pension tax:
(a) the selection facilities and Sazka;
(b) artistic associations, cultural funds and organisations representing authors or performers, undertakings and establishments operated by such associations, funds and organisations. "
2. Article 3 (3) reads as follows:
"(3) For the purposes of this Act, permanent economic activity shall mean:
(a) in the case of social organisations, any activity aimed at making a profit where the resulting gross income and income exceed, in aggregate, 500 000 CZK during the tax period. The revenue from a permanent economic activity shall not include revenue from an activity which is limited to the fulfilment of their basic mission;
(b) in an organisation with an international element (3), all activities aimed at making a profit if the gross income and income resulting therefrom exceed, in total, CZK 250 000 in the tax year. The revenue from a permanent economic activity shall not include revenue from an activity which is limited to the fulfilment of their basic mission;
(c) for housing cooperatives and their associations, all activities except the construction, operation and maintenance of cooperative housing funds and cooperative garages, including repairs carried out in housing of members of housing cooperatives, provided that their gross income and revenues exceed, in aggregate, the amount of CZK 250 000 during the tax period. Income from permanent economic activity shall not include income from the remuneration for the use of cooperative flats which are in the management of housing cooperatives and, for folk housing cooperatives, nor income from renting non-residential premises. '
3. Article 5 (1) (c) reads as follows:
"(c) not exceeding 200 000 Kčs 20% and of an amount exceeding 55% for the taxpayers referred to in § 2 (1) (a) to (g). The exemption shall consist of taxpayers for whom the rate of pension tax referred to in points (a), (d) and (h) applies. ';
4.
"(d) not exceeding 200 000 Kčs 20% and of an amount exceeding 40% for the taxpayers referred to in Article 2 (1) (e) whose share of the foreign participant (s) in the capital is more than 30% and for the taxpayers referred to in Article 2 (1) (h);"
5. In Article 6 (3), the words "and to undertakings and economic establishments of disabled persons and natural persons engaged in private business referred to in Article 2 (1) (g), the pension tax shall be reduced by... 'shall be inserted after the words" Disabled production cooperatives'.
6. Article 7 (2) reads as follows:
"(2) The tax on the volume of wages referred to in paragraph 1 shall not apply to housing cooperatives and their associations, except for housing cooperatives referred to in Article 3 (4), churches, church organisations, religious societies, foundations, equipment providing selective recreation, artistic associations, cultural funds and organisations representing authors or performers. '
7. in Paragraph 9 (1) (a), the words "and, in the case of Sazka," shall be added at the end.
1. I shall take effect on the date of its publication and shall apply for the first time for the 1990 tax period.
2. I abolished the exemption from the pension tax and the salary tax, will pay advances on the pension tax and the salary tax due from the beginning of the year at the latest within one month of the date of publication of this law.
Article II shall take effect on 1 January 1991.
4. With effect from 1 January 1991, Sections 2 and 3 (1) of Decree No. 193 / 1989 Coll. implementing the Pension Tax Act are repealed.
Havel v. r.
Dubček v. r.
CHF
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Regulation Information
| Citation | Act No. 108 / 1990 Coll., amending and supplementing Act No. 157 / 1989 Coll., on Pension Tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.04.1990 |
|---|---|
| Effective from | 23.04.1990 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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