Decree No. 110 / 1971 Coll.
Decree of the Federal Ministry of Finance on increasing the own income threshold, which is responsible for the recognition of dependants for certain taxes paid by the population
Valid
Effective from 20.10.1971
110
DECLARATION
Federal Ministry of Finance
of 7 October 1971
increasing the own income threshold applicable to the recognition of dependants for certain taxes paid by the population
The Federal Ministry of Finance provides, pursuant to § 22 (3) of Act No. 76 / 1952 Coll., on payroll tax, § 16 (2) of Act No. 36 / 1965 Coll., on income tax from literary and artistic activities, as amended by Act No. 160 / 1968 Coll. and pursuant to § 26 (2) of Act No. 145 / 1961 Coll., on public income tax:
(1) The own income threshold which is relevant for the recognition of a dependent person and which is indicated:
(a) Article 7 (1) (b) and (c), (2), (5), (10) and Article 15 (5) (c) of Decree No 24 / 1967 Coll., implementing the Salary Tax Act, as amended by Decree No 96 / 1968 Coll., on certain measures in the area of taxes paid by the population, shall be increased to Kčs 620 per month;
b) In § 9 of Decree No. 184 / 1968 Coll., for the implementation of the Act on Income Tax on Literary and Artistic Activities, increases to Kčs 7440, - annually;
(c) in paragraph 29 (b) of Decree No. 146 / 1961 Coll., implementing the Act on the Income Tax of the Population, as amended by Decree No. 96 / 1968 Coll., on certain measures on the section of taxes paid by the population, is increased annually to Kčs 7440, -.
(2) The income referred to in the preceding paragraph shall be the basis of the relevant tax to which such income is subject to the dependent person, if any.
This decree shall take effect on the day of its publication. It shall apply for the first time to the wage tax deduction starting with the wage period after 1 October 1971, to the calculation of the income tax on literary and artistic activities from income for 1971 and to the measurement of the population income tax for 1971.
Minister:
Doc. Ing. Rozechek, CSc.
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Regulation Information
| Citation | Federal Ministry of Finance Decree No. 110 / 1971 Coll., on the increase of the own income threshold, which is relevant for the recognition of dependent persons for certain taxes paid by the population |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 20.10.1971 |
|---|---|
| Effective from | 20.10.1971 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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