Act No. 109 / 1947 Coll.
Salary Tax Act
Valid
Effective from 01.07.1947
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109.
Law
of 26 June 1947
about payroll tax.
The Constitutional National Assembly of the Czechoslovak Republic decided on this law:
The tax base.
The tax on the salary is subject to all of the remuneration from the country (hereinafter referred to as "beneficiaries'), irrespective of whether they reside in the country.
The subject matter of the tax.
(1) The subject of the tax is wages.
(2) The wages under this law are:
(a) any benefits (income) resulting from or in connection with the employment relationship of the beneficiary (paragraph 3);
(b) the various resting (provision) salaries resulting from public pension arrangements, social security benefits and similar benefits, provided by reference to the former employment relationship of employees and their survivors under contracts, statutes, service regulations and so on;
(c) the functional benefits paid out of a public or public purse;
(d) benefits arising from employment carried out in proportion to the employment ratio. The Minister of Finance shall set out in the Official Journal the types of employment which belong here;
(e) remuneration to members of the household of the owners or co-owners of the undertaking employed in the undertaking, provided by the entrepreneur at an amount equivalent to that of the staff member's wage (salary) regulations in force, who would perform the same work.
(3) The benefits (income) arising from the employment relationship of the beneficiaries are in particular:
(a) service salaries, any allowances, remunerations, duty and lump wages and all other, however called, salaries of all public and private employees;
(b) allowances received for the provision of food to the local clergymen and members of the Greek communities from the Treasury, from public funds or from municipalities, in particular the whole congrua (details provided by the Minister of Finance),
(c) any other benefit received by persons named under (a) and (b) from or in connection with their employment, whether or not they consist of a legal claim, such as tantiums, present marks, rail, test taxis, commissions, remuneration, gifts and other free of charge, etc., unless they are exempted under § 3.
(4) The benefits referred to in paragraphs 2 and 3 shall be paid without distinction as to whether they are paid in cash or in nature. Benefits in nature will appreciate the payer's values which are the basis for calculating premiums in sickness insurance. If there is no such basis for evaluation, they shall be counted according to normal local prices.
(5) The tax payable is not a benefit which replaces actual service expenses. If the salary is also intended to cover part of the expenses required by the service, the cost of service actually provided shall be deducted from it. The Minister of Finance shall determine the benefits to be considered as compensation for the service expenses, where applicable, by a flat rate.
Liberation.
(1) The following shall be exempt from payroll tax:
(a) the salary of the President of the Czechoslovak Republic,
(b) three fifths of the functional benefits (salaries and salaries - functional - allowances) paid from the State or other public treasury, except for the functional benefits of public and other public servants;
(c) the representative allowances of the President of the National Assembly, the members of the Government, the President and Vice-Presidents of the Slovak National Council and the members of the Board of Authors, as well as those of the Vice-Presidents of the National Assembly,
(d) remuneration granted under the applicable wage regulations to employees for improvements (payments for patents, licences and licences are not covered by the provisions of this law) up to the total amount of CZK 20.000 per year. Other gifts and free donation (Jubilee) dedicated by the employer in relation to the employment ratio, if they follow the guidelines or principles of state-controlled wage policy, up to a total of CZK 10,000 per year; the tax is subject only to the part by which the remuneration, gifts and dedication referred to above exceed those amounts,
(e) salary supplements for health work, provided up to the rates set by the applicable wage (s),
(f) allowances for injury or injury suffered to the health or incapacity to serve the military as a result of a service of war, paid to, or from, military personnel already discharged and to members of, or made redundant by, armed guards in active duty;
(g) death premiums for public and private employees, in respect of the amount laid down in the applicable rules;
(h) all benefits (cash and in kind) from public sickness insurance and public accident insurance (provision which replaces them), as well as in kind benefits, and one-off benefits (disposal, retirement, burial, etc.) of other sectors of public social insurance (provision which replaces them) or public pension provision;
(ch) raising pensions (provision salaries) for helplessness;
(i) educational and special allowances, family allowances and similar benefits, provided for non-dependent children by public and private employees, as well as beneficiaries of public resting (provision) salaries, or recipients of pension schemes for public pension schemes up to the amount laid down in the applicable rules;
j) provision benefits paid under the Act of 18 July 1946, No. 164 Coll., on care for military and war damages and war victims and fascist persecution.
(2) The Government may, by way of a resolution on grounds of particular consideration, exempt certain types or parts of wages from payroll tax in general.
The obligations of the payers.
Anyone who pays a wage tax (hereinafter referred to as the "payer") is obliged to deduct the salary tax and pay it to the Treasury when paying it.
The tax base.
(1) Wages subject to a deduction shall be understood as taxes subject to gross wages, calculated as benefits in nature, without any deduction.
(2) The wage tax shall be deducted at the time it is paid or credited to good pay, regardless of the period it is paid.
Tax rate.
(1) The payroll tax is levied on payments in weekly and monthly periods of wages by the amounts set out in the payroll tax table annexed to this Act.
(2) The Ministry of Finance may issue wage tax tables for periods other than weekly and monthly periods of pay, calculated from the table annexed to this Act.
(3) If the salary is paid for a period shorter than the regular wage period (for example, when entering or leaving employment), the tax shall be calculated by adding one sixth of the tax amounts shown in the table for the weekly wage period for each working day.
A discount on household members.
(1) Beneficiaries with at least one household member (Paragraph 8 (1)) shall be granted a discount of the amount set out in paragraphs 2 and 3 when withholding the salary tax.
(2) The discount on household members referred to in § 8 (1) (a) and (b) shall be granted by deducting:
(a) to the spouse, to the spouse (s), to the spouse (s), to the spouse (s), to the spouse (s), to the spouse (s), to the spouse (s), to the spouse (s), to the spouse (s), to the weekly pay period 116 Ccs and to the monthly pay period 500 Ccs,
(b) for the first child, for a weekly period of 138 CZK and for a monthly period of 600 CZK,
(c) for the second child, for a weekly period of 161 Ccs and for a monthly period of 700 Ccs,
(d) for a third child, for a weekly period of 231 CZK and for a monthly period of 1.000 CZK; and
(e) for the fourth and for each additional child, for a weekly period of 277 Ccs and for a monthly period of 1,200 Ccs.
In the same amount as for children, a discount shall be granted for grandchildren, pastors and shelters referred to in § 8 (1) (a) and for other household members referred to in § 8 (1) (b).
(3) The discount on household members referred to in Article 8 (1) (c) and (d) shall be granted by deducting from the tax payable the salary for each of these household members for a weekly period of 116 CZK and for a monthly period of 500 CZK.
(4) In the case of recipients who are widows or persons separated, divorced or permanently not living with a spouse and who have at least one child (grandson, pastor, custodian) as a member of the household, the discount payable in accordance with paragraph 2 shall be increased by 116 CZK per week and 500 CZK per month in the course of the monthly wage period. The same applies to single beneficiaries who have at least one illegitimate child as a household member.
(5) The spouse (s) who is living with the spouse (s) in the common household shall not be subject to the discounts referred to in paragraphs 2 and 3; the amount of 116 CZK will be deducted from its wage tax during the weekly pay period and 500 CZK during the monthly pay period.
(6) At the request of both spouses (spouse and spouse), the tax administration responsible for the recipient's residence shall permit the beneficiary who is living with the spouse (s) in the common household to be granted a discount instead of the discount provided for in paragraph 5, in accordance with the provisions of paragraphs 2 and 3; in this case only the discount provided for in paragraph 5 shall be granted to his spouse (s).
(7) Beneficiaries who have raised at least two children, i.e. had them in provision (Section 8, paragraph 3) at least until their fourteenth year, shall be deducted in total at the weekly wage period of the amount of 116 CZK and in the monthly wage period of the amount of 500 CZK, if they are not entitled to deduction of the same or higher amount under the preceding paragraphs. Restrictions until the 14th year do not apply if children have become direct victims of national, political or racial persecution.
(8) For periods other than weekly or monthly wage periods, the deductible amount shall be the appropriate multiple or part of the amounts shown above.
(9) For the authorisation of the above discounts, the relevant situation is at the beginning of the wage period. However, if a child is born to the recipient during the wage period, a discount shall be granted to the recipient for the wage period in which the child was born.
Members of the household.
(1) The members of the household are:
(a) the spouse (spouse), the spouse (type), and minor children (grandchildren, pastors, shelters) if they live with the recipient in the consumer community;
(b) adult children, minor siblings, minor nephews and niece of the beneficiary (s) or his / her spouse (s), if they are in the recipient's care;
(c) parents, grandparents, stepparents, foster parents, son-in-law, daughter-in-law, father-in-law and mother-in-law of the beneficiary (s) or his wife (s) (her spouse), if they are in the beneficiary's care,
(d) adult siblings, nephews and niece of the recipient (s) or his wife (s), if the work is inadequate and in the recipient's care.
In the case of spiritual churches and religious societies recognised by the State, who are not allowed to marry under church regulations, a household member shall also be considered to be their household manager.
(2) The persons referred to in paragraph 1 (a) live with the recipient in the consumer community when their needs are met within the household and mainly by household means. The consumer community is not excluded from the temporary stay of a household member outside the household.
(3) The persons referred to in paragraph 1 (b) to (d) are in the recipient's care, provided or paid mainly by the recipient for their flat, diet and clothing. The measure is not, if these persons have their own income, sufficient to feed them. The same person may be recognised as a household member of only one beneficiary, the one who pays the greater part of the cost of the provision.
Tax relief.
(1) A wage tax reduction of the amount laid down in paragraph 2 shall be granted on request to the following beneficiaries, provided that their gross annual salary does not exceed CZK 150.000:
(a) disabled men from the first or second World War who are entitled to the provision benefits of the State Treasury for health or body damage;
(b) military (non-war) disabled persons and all civil disabled persons to whom the provision of benefits from the Treasury or under public social insurance rules for damage to health or the body belongs;
(c) other persons physically or mentally defective (e.g. blind, mutilated, etc.), after the recipients whose wages are dependent on members of the household who are physically or mentally defective;
(d) widows (for the duration of widows) and minor orphans after fallen legionaries (Law of 24 July 1919, No 462 Coll.) and members of the national struggle for liberation (Law of 19 December 1946, No 255 Coll.), after victims of combat events or of national, racial or political persecution.
(2) Relief shall be granted by deducting from the tax paid for the beneficiaries referred to in paragraph 1 (a) to (c) between 20% and 44% at the rate of invalidity, including during the weekly period of pay, the amount of 116 Ccs and, during the monthly period of pay, the amount of 500 Ccs, and at the rate of invalidity of more than 44% at the weekly period of pay, the amount of 231 Ccs and during the monthly period of pay of 1.000 Ccs. In doing so, the degree of invalidity of disabled persons enjoying pensions from public pension schemes is assumed to exceed 44%. For the beneficiaries referred to in paragraph 1, point (d), the amount of the wage paid for the weekly wage period shall be deducted from the amount of 116 CZK and for the monthly wage period of 500 CZK. For periods other than weekly and monthly pay periods, the allowance shall be the appropriate multiple or proportion of those amounts.
(3) The tax administration responsible for the beneficiary's residence shall decide on the application for such relief. If the beneficiary applies a concession against the payer, he shall submit to him a confirmation by the said tax authority of the extent of the allowance.
(4) Repayment shall be granted at the earliest during the period of pay following the submission of the administrative confirmation.
Tax discount.
(1) For the special circumstances referred to in paragraph 3 which did not justify the granting of a discount on members of the household pursuant to § 7 or the authorisation of a tax relief pursuant to § 9, the tax administration responsible for the recipient's residence shall authorise the recipient of an appropriate tax rebate on the year in which those circumstances occurred. The tax will be refunded by the IRS as an overpayment.
(2) The discount will be granted on application to be submitted by the end of February of the year following the year in which the special circumstances arose or lasted.
(3) The special circumstances referred to in paragraph 1 shall be deemed to be the maintenance performance to which the beneficiary is legally obliged, the promotion of non-possessive relatives in the line of ascending or descending, or in the line of subsidiary to the third degree and of non-possessive persons stacked up to the second degree, the costly treatment of the recipient and members of his household and the natural disaster.
(4) The Minister for Finance will issue directives for establishing a reasonable discount.
The border of a tax-free wage.
(1) The wage tax shall not be deducted if it does not exceed the wage tax, after deduction of the amounts laid down in Sections 7 and 9, for weekly periods of pay of 369 CZK or for monthly periods of pay of 1.600 CZK.
(2) For periods other than weekly and monthly wage periods, the wage limits to which the tax is not deducted shall be that part or multiple of the amounts referred to in paragraph 1.
One-off wage tax deduction.
(1) A one-off wage is the part of the salary which is paid on an irregular basis in addition to the normal salary (for example, a tax on part of the donations, one-off allowances, etc.).
(2) The payer shall calculate the tax deduction from the one-off wage by identifying the amount of the salary likely to be paid to the beneficiary for the whole year, including the salary paid after the one-off wages have already been paid. On this basis, the payer shall calculate the year-round tax and deduct from it the year-round tax that would fall on this basis but reduced by the one-off wage currently paid. The rest of them will knock the payer off on a disposable salary.
(3) The advances and other interim wage payments over a longer period than the normal wage period shall be calculated on the basis of the tax deduction that would have resulted if the advance or payment had been paid in the relevant regular wage periods. Advances and other interim payments paid for the salary of the same wage period shall be added to the amount to be paid for that period. Advances in the form of loans shall not be deducted from the tax.
(4) The fees to be paid for the past pay periods of the same year shall be added to the payments for the periods for which they are paid, the tax shall be calculated on that sum and the supplement shall be deducted for each wage period, the difference between the tax thus calculated and the tax withheld during the period in question. A tax deduction shall be calculated on the back-up payments for previous calendar years in the manner referred to in paragraph 2.
Account.
(1) The payer is obliged to calculate, at the last payment in a calendar year, the annual salary paid for the same year for the beneficiaries to whom he has paid the entire year; in so doing, deducts from the year-round tax wage the sum of the amounts which were to be deducted in each wage period pursuant to Sections 7 and 9. The year-round tax calculated in this way will compare the tax actually hit the beneficiary in the same year. The amount he has deducted by more than the calculated year-round tax shall be reduced by the beneficiary, if the beneficiary is at least 20 CZK, and less by the next levy.
(2) Where the beneficiary has been employed for more than one payer, the payer shall carry out the above calculation only if the payee submits to him a confirmation of the previous payee of the amount of wages paid and reductions made, but only for the period during which the payee received the salary.
(3) The Ministry of Finance will issue a salary tax table converted into a year.
Code of payroll tax.
(1) The deduction made in accordance with the provisions of Sections 6, 7, 9, 12 and 13 shall be made in respect of the payroll tax, excluding the cases referred to in paragraph 3.
(2) If the deduction of the salary tax was not made either at all or if it was not properly carried out, the assessment authority responsible for the beneficiary's place of residence shall, in addition, forward to the beneficiary the amount to be paid directly.
(3) If the same payee has also been paid by different payers in the calendar year, the wage tax on the payee shall be charged to the payee by an amount equal to the sum of the deductions provided for in Sections 6 to 9 which would have been paid if there had been a single payer. The tax amounts that the payers have hit will be deducted from it.
(4) In the cases referred to in paragraph 3, the beneficiary shall notify by the end of February of the following year to the evaluating office in whose territory he was resident on 31 December of the previous year, the names and registered offices of all payers, the amount of wages paid and the tax deducted on the form to be issued by the Ministry of Finance.
(5) Where a tax is prescribed in accordance with paragraphs 2 or 3, the full annual wage payable shall be deducted from the recipient's tax, the sum of the amounts to be deducted in each of the periods of pay referred to in paragraphs 7 and 9, in the cases of paragraph 3, as if the full salary had been paid by one payer.
(6) The wage tax is not deducted from the benefits of the activities achieved in its own practice received by doctors (dental technicians, dentists and dental technicians) from holders of public social insurance under framework or similar contracts. However, these carriers shall be obliged to notify the evaluating authority in whose territory the beneficiary is resident by the end of February at the end of the calendar year the amount of gross benefits paid to the beneficiary in the previous year. The beneficiary has the right, within the same time limit, to apply a special document to the evaluation office responsible for his residence, the amount of the service expenses associated with that income (§ 2 (5)). The evaluation authority shall examine the amount of the service expenses claimed and deduct them from the benefits declared. The remaining amount shall be taxed in accordance with paragraph 2 or, where beneficiaries receive benefits from several payers, together with any other salary referred to in paragraph 3.
Payment and recovery of withholding tax on wages.
(1) The amounts which the payers have been obliged to deduct in the month before the end of the next month shall be collected by the tax office at the head office of the tax administration in whose district the paying office is situated.
(2) If the total tax does not exceed 100 CZK per month to all beneficiaries, the payer shall pay the tax deducted in each calendar half-year by the end of the month following the end of the half-year.
(3) If the payer has not collected the tax deducted from the salary, the tax execution will be enforced on him under the Direct Tax Act as his debt.
(4) The Ministry of Finance may allow derogations in respect of the method and duration of the tax deducted. In Slovakia, this right is for the delegation of funds under the Ministry of Finance guidelines.
Confirm the payer's recipient.
The payer shall, at the end of each calendar year or at the end of the contract or at the end of the obligation to pay the salary, give each beneficiary, at his request, a written confirmation of how much it has been in the previous year, after the date of termination of the contract, of its gross wage and of the tax deducted from it.
The payroll tax records.
For the purposes of payroll tax, payers are required to keep records. The Minister of Finance shall publish the particulars of these records in the Official Journal.
Reported wage tax and annual returns.
(1) The payer is obliged to submit, for each month in which the deduction was carried out, to the tax office at the office of the tax administration at the end of the next month, in whose circumference the head office of the payer's treasury is situated, a statement of the withholding tax on wages on forms issued by the Ministry of Finance.
(2) By the end of February, after each calendar year, the payer is required to submit an annual statement to the tax authority in whose territory the head office of the payer is situated; the annual statement must be drawn up on forms the model of which is laid down by the Ministry of Finance and which are issued free of charge to the payer by the IRS.
(3) The Minister of Finance may authorise relief in the obligations laid down in Sections 17 and 18. In Slovakia, this right is for the delegation of funds under the Ministry of Finance guidelines.
Identification of the number of members of the household.
The beneficiary is obliged to prove to the payer the number of members of the household and their income ratios and any changes affecting the authorisation of the discount pursuant to § 7, after which they justify the waiver of tax pursuant to § 11. Until such circumstances have been demonstrated by the beneficiary, the payer may not grant him a discount under Paragraph 7, after which he may not increase the scope of the discount in the event of a change in favour of the beneficiary. The licence submitted will be taken into account, subject to the provisions of Paragraph 7 (9), second sentence, starting with the wage period following the period in which the licence will be submitted to the payer. The Minister of Finance shall determine, by decree, the means of carrying out the licence.
The payroll tax check.
(1) The tax administration is in charge of the proper deduction and payment of the salary tax by means of a check on payers who have an establishment in the district of the tax administration.
(2) The payers are required to:
(a) persons authorised by the tax authority to control the tax reduction, to allow access to the operating rooms in normal operating hours and to provide them with the necessary equipment (equipment, lighting) and the necessary room or work station to perform their tasks;
(b) to give the controlling authority the explanations needed to understand the entries in the books;
(c) the person empowered by the tax administration to provide, on request, also other persons working for an undertaking in respect of whom there is doubt as to the proportion in which they are related to the payer, the information required to establish their tax arrangements;
(d) submit the required documents to the tax administration.
(3) Beneficiaries shall be obliged to provide the person empowered to check the required information on the type and amount of their salary.
(4) The person empowered to check shall be entitled to request any information to establish the nature of the ratio from persons in question in respect of which they are in proportion to the payer.
The cooperation of social insurance holders.
Social insurance holders are required to provide the financial authorities with the necessary assistance in implementing this law.
Disputes and remedies.
(1) Complaints arising from disputes arising between the payer and the payee on the implementation of the salary tax reduction shall be decided by the tax administration in whose district the payer's treasury is located.
(2) The tax administration is required to communicate all its decisions in writing to the parties, with an instruction on appeals.
(3) The decisions of the tax administrations referred to in paragraphs 1 and 2 may be referred to the Financial Office of the II. stools (in Slovakia to the delegation of funds), which shall make a final decision.
Exemption from fees and charges.
The lodging, application, revocation and validation of payroll tax shall be exempt from fees and charges for official acts in administrative matters.
Guarantee.
The payer is liable to the State by hand in common with the recipient for a wage tax which he did not tax on the recipient.
Criminal provisions.
(1) Negotiations and omissions contrary to the provisions of this Act shall be punishable if they are not punishable under paragraph 2 or under Title VIII of the Direct Tax Act, a fine of order ranging from 100 CZK to 50,000 CZK. The order fee shall be imposed by the tax administration, in whose district the head office of the payer's treasury is situated, and may be repeated.
(2) If the payer (his legal representative) does not take the tax deducted on wages or on an official call, he commits a crime and punishes himself, if not more severely punishable under the general criminal law, in tax proceedings a fine ranging from 1.000 Kns up to 100,000 Kns. In case of imperfections of the fine, it is necessary to measure a replacement prison sentence for at least every 500 ccs one day in prison. In a repeat of a crime, it is next to a cash fine to impose a prison sentence of up to one year. In doing so, the prison sentence, together with the sentence imposed at liberty, must not exceed one year. The provisions of Title VIII of the Direct Taxation Act shall apply mutatis mutandis.
Support for the Act on Direct Taxation.
Save as otherwise provided for in this Act, the provisions of the Act of 15 June 1927, No. 76 Coll., on direct taxes, as amended by the regulations amending it and supplementing it, shall apply mutatis mutandis.
Repeal of existing regulations.
(1) All provisions of Title I of the Law on Direct Taxation and Government Order of 4 February 1937, No 15 Coll., implementing the Act on Direct Taxation, governing the taxation of wages referred to in § 2 of this Act, and Article 2 and 3 of the Law of 25 October 1946, No 202 Coll., amending certain provisions on pension tax, are hereby repealed on 1 July 1947. It applies, subject to Paragraph 30 last time, to the taxation of benefits paid up to that date.
(2) The provisions of Title VII of the Act on direct taxation relating to the tax on higher servants are hereby repealed, beginning in 1947.
Exemptions of service contracts and provision facilities from fees.
(1) The fee for service contracts provided for in Articles 1 and 6, paragraph 3 of the Law of 12 August 1921, No 295 Coll., on the fee for service contracts, and under Article 20 of the Law of 3 April 1925, No 54 Coll., amending certain provisions on fees, taxes and charges (gambling cards), is not levied on benefits paid after 30 June 1947.
(2) Service contracts for benefits subject to, or exempt from, a basic wage tax under this Act and instruments drawn up on such contracts shall not be subject to a fee.
(3) Payment of the provision amounts by means of provision facilities (pension and commission institutions, pension funds, cash registers, associations, etc.) shall be exempt from the fee provided for in Article 4 (1), (2) of the Regulation of 15 September 1915, (280) z., on insurance premiums, pension and insurance contracts for life, and under Article 4 (3) of the Law, on insurance contracts, subject to the basic wage tax.
Wages for work over time and for higher performance.
(1) Wages paid for work over time and for higher performance are exempt from payroll tax until 31 December 1948.
(2) The employer's proposal by the Ministry of Finance will be decided by the Financial Office, after hearing the Central Economic Organisations and the Central Board of Trade Unions, on what is regarded as wages for work over time and for higher performance. In Slovakia, this right is the responsibility of the Finance Officer under the Ministry of Finance guidelines and after hearing the Slovak Trade Union Council.
(3) The Minister of Finance shall, by means of a decree, lay down the details of the proceedings referred to in paragraph 2.
Transitional provision.
(1) A proper withholding of the pension tax pursuant to Act No. 161 / 1945 Coll. of the normal wages paid in 1947 before 1 July is made the tax liability of the parties to these wages. If this haircut has not been properly implemented, the provisions of the last sentence of this paragraph shall apply. However, one-off wages (§ 12) paid at that time must be taxed retrospectively under the provisions of § 12. The accounting under Paragraph 13 shall be carried out in 1947 only for the period from 1 July to 31 December. If a tax is prescribed under Paragraph 14 on wages paid in 1947, it shall be calculated at the sum of one half of the tax relating to the year-round wage at the rates laid down by the Law of 20 December 1945, No 161 Coll., amending certain provisions on pension tax and one half of the tax on the same basis under that law.
(2) If the Minister of Finance has been authorised to implement the measures under this Act, he shall publish them in the Official Journal.
(3) If a pension tax is mentioned in the existing laws and regulations, this also means wage tax for wage recipients.
Efficiency and execution.
This Law shall take effect on 1 July 1947; it will be used for the taxation of the salaries referred to in Paragraph 2, which will be paid after 30 June 1947; to be carried out by the Minister for Finance.
Dr Beneš v. r.
Gottwald v. r.
Dr Dolansky v. r.
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Regulation Information
| Citation | Act No. 109 / 1947 Coll., on payroll tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.07.1947 |
|---|---|
| Effective from | 01.07.1947 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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