Act No. 111 / 1971 Coll.
Law on contributions to the state budget and social security contributions
Valid
Effective from 01.01.1972
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111
THE LAW
of 7 October 1971
on contributions to the state budget and social security contributions
The Federal Assembly of the Czechoslovak Socialist Republic decided on this law:
Preliminary provisions
This Act is governed by:
(a) profit contribution;
(b) income from assets,
(d) social security contributions;
(e) the levy on depreciation of basic funds,
(f) additional contributions,
(g) the contribution of state economic organisations whose relationship to the national budget or budget of the national committee (hereinafter referred to as the "State budget") is determined by a financing plan.
(1) The profit payment is made by:
1. the Directorate-General for Trust and Trade, to which one or more national enterprises, where appropriate, may be associated with special-purpose organisations (hereinafter referred to as "Directorate-General,"), for the entire production unit, with the exception of the central authorities of the Republics, which are managed by economic organisations located in the territory of the other Republic other than the headquarters of the Directorate-General,
2. Directorates-General, which do not make a profit contribution for the entire production unit, as well as managed economic organisations and economic organisations directly managed by central authorities and national committees, shall:
(a) state economic organisations having industrial or construction activities;
(b) the organisation of external trade;
(c) state economic organisations with a predominantly commercial activity;
(d) State design, project engineering and engineering organisations;
(e) state economic organisations of the research and development base;
(f) State sales and supply organisations;
(g) the economic organisation of the State Spa;
(h) public car transport organisations;
(i) state economic organisations in the field of culture;
(j) the Directorate-General, provided that at least half of the subordinate organisations are subject to profit payment under this law;
(k) other State economic organisations whose relationship to the State budget is not determined by a financing plan;
(l) domestic limited-liability companies;
(m) organisations under association contract *) if at least half of their members are subject to contributions under this law;
o) Economic organisations with international participation based in the Czechoslovak Socialist Republic and branches of economic organisations with international participation established in the territory of the Czechoslovak Socialist Republic, provided that they can acquire rights on their behalf and commit themselves.
(2) The capital contribution shall be carried out by the organisations referred to in paragraph 1 under (a), (b), (j), (k), (l) and (m) with the exceptions referred to in paragraph 3.
(3) They do not make a payment on the assets:
(a) mining organisations whose main activity is the extraction or modification of solid fuels or ores, the search and extraction of nutrients, the energy organisation involved in a single electricity system, the principal activity of which is the production or distribution of electricity and heat (with the exception of plant power plants), the gas organisation principally engaged in the production, distribution, transport or storage of heating gases, the organisation of Czechoslovak automotive repairs, the organisation of geological exploration, the organisation of water resources and the establishment of buildings;
(b) the Directorate-General, if more than half of the subordinate organisations are not subject to a capital contribution;
(c) state economic organisations whose relationship to the State budget is determined by a financial plan.
(4) The social security contribution shall be paid by the organisations referred to in paragraph 1 and by the state economic organisations whose relationship to the State budget is determined by a financing plan.
(5) The contribution from depreciation of basic funds to the State budget provided for in the State budget shall be made by the ministries and other central authorities for the sections of the national economy they manage.
(6) Additional contributions shall be made by organisations subject to contributions under this Act or by tax on pensions or agricultural taxes on pensions.
The contributions provided for in Article 2 (1) to (4) of this Act are not subject to State economic organisations covered by the Pension Tax Act or which are liable to agricultural tax on pensions.
REDUCTION FROM PROFIT
Submission basis
(1) The basis of the profit contribution is the generated balance sheet profit from all the activities of the organisation and from the management of all the assets, reported in duly kept accounts, increased by the items to be added (hereinafter referred to as "deductible items') and reduced by the items that can be deducted (hereinafter referred to as" deductible items'). In the event that the organisation does not show a profit, the basis of the profit contribution shall be the amount of deductible items exceeding those deductible; If the organisation recognises a loss, the amount of deductible items shall be the basis of this contribution, in excess of the sum of losses and deductible items. Where the Directorate-General makes a profit contribution for the entire production unit, the previous provisions of this paragraph shall apply mutatis mutandis to the determination of the profit contribution basis, with the addition of the items and deductions constituting their total for all the production unit organisations.
(2) The Government of the Czechoslovak Socialist Republic may designate organisations carrying out foreign trade activities for which the economic results from agreed prices and foreign direct trade costs are not included in the profit contribution base. From these economic results a contribution to the state budget is made on the basis of the terms laid down by the Federal Ministry of Finance according to principles approved by the Government of the Czechoslovak Socialist Republic.
(3) For state economic organisations whose relationship to the State budget is determined by a financial plan, the balance sheet profit does not increase by deductible items and does not decrease by deductible items.
Subordinated liabilities
(1) The attributable items are:
(a) the amounts by which costs or revenues have been increased or reduced in breach of law, in the costs of contributions and subsidies which the organisation is not obliged by law to pay, free of charge, and the amounts by which the organisation 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; *)
(b) refunds on capital and, where applicable, land taxes;
(c) amounts received as part of the reallocation of funds in the coal industry due to different natural and positional conditions.
(2) The following items are added to the cost of the organisation:
(a) the difference by which fines paid and periodic penalty payments are higher than those received;
(b) surpluses to replace discharges of uncleaned or insufficiently cleaned waste water;
(c) air pollution charges, including the premium;
(d) a negative difference between the manka created and the mank compensation received for state economic organisations with a predominantly commercial activity.
Deductible items
The following items are deductible unless they are legally charged in the cost or profit formation of an organisation:
(a) the capital contribution paid;
(b) the land tax paid;
(c) the difference by which fines and periodic penalty payments received are higher than paid;
(d) the amounts received from another organisation established in the Czechoslovak Socialist Republic from funds which have already been subject to profit or similar tax and the items already subject to profit or loss from the same organisation if they are part of the profit;
(e) amounts granted in the framework of the reallocation of funds in the coal industry due to different natural and positional conditions.
Those deductible items do not include periodic penalty payments related to those items.
Input rate
(1) The rate of profit contribution is 70% of the basis of the levy (Section 4), with the following derogations:
(a) 50% for mining organisations whose principal activity is the extraction or modification of solid fuels or ores, the searching and extraction of nutrients, energy organisations involved in a single electricity system, the primary activity of which is the production or distribution of electricity and heat (excluding plant power plants), gas organisations principally engaged in the production, distribution and transport of heating gases, the organisation of geological exploration, the organisation of water resources, the initial organisation of construction production, the organisations principally engaged in the production of construction materials, the organisations principally engaged in the production of structures or parts intended for investment construction and defined by the implementing regulation, the food industry organisation and, for the Directorates-General, where the latter carry out a profit drain and most of which are carried out by the water from profits under that rate or rate (e);
(b) 60% for organisations referred to in Article 2 (1) (o);
(c) 75% for foreign trade organisations;
(d) 85% for those cash institutions which are public limited liability companies and have a general reserve fund set up at the level specified by the statutes;
(e) state economic organisations with predominantly commercial activity, state project, project engineering and engineering organisations, state economic organisations research and development bases, state sales and supply organisations, economic organisations of state spa, state public car transport organisations, state economic organisations in the field of culture
| při rentabilitě % | % |
|---|---|
| do 5 | 25,- |
| nad 5 do 15 | 25,- + 2,- à |
| nad 15 do 18 | 45,- + 1,7 à |
| nad 18 do 23 | 50,1 + 1,3 à |
| nad 23 do 28 | 56,6 + 1,- à |
| nad 28 do 33 | 61,6 + 0,8 à |
| nad 33 do 40 | 65,6 + 0,6 à |
| nad 40 do 50 | 69,8 + 0,4 à |
| nad 50 do 56 | 73,8 + 0,2 à |
| nad 56 | 75,- |
(f) the Directorate-General making a profit contribution for the whole production unit thus makes the rate applicable to the general activity of the whole production unit.
(2) The profitability of the organisations referred to in paragraph 1 (e) is calculated as the ratio of the balance sheet profit increased by the deductible item referred to in Article 5 (1) (a) to the total cost, minus the amount by which the balance sheet profit was increased [Article 5 (1) (a)], with precision to the hundredths.
(3) The factor "à" is equal to the percentage of profitability exceeding the lower limit of the relevant drain to the nearest hundredth.
If the organisation has income from sources abroad, it may deduct from the profit contribution paid abroad a similar tax or levy, but not more than the amount of profit payment attributable to those revenues under this Act.
REPEALED FROM THE NAME
Submission basis
The capital contribution shall be based on the assets of the organisation or the aggregate of the assets of the Directorate-General and the organisations managed by it, where the Directorate-General conducts the capital contribution for the whole production unit (hereinafter referred to as the "organisation's assets').
Name of organisation
(1) The name of the organisation consists of:
(a) in the case of basic funds and uncompleted investments, the status of the fund of basic funds and investments and the status of the adjustments to basic funds and the investments in use, the status of the building fund and the development fund;
(b) in the case of circulatory funds, the state of the turnover fund and the state of all other funds of the organisation, except the fund of cultural and social needs and the technical development fund. For domestic equity companies, the assets also constitute paid-up equity capital;
(c) undistributed profit.
(2) The assets of the organisation shall be deducted from:
(a) residual price
1. the basic means used as separate establishments *) mainly for housing, health, rehabilitation, education, cultural and physical purposes, for children's recreation of the revolutionary trade union movement, for recreation (even associated) of their own staff, exchange recreation, and for racing and accommodation;
2. separate basic means to improve the purity of water and air, to ensure safety or to protect the health of workers;
3. Basic appropriations used exclusively for civil defence purposes and specific tasks;
4. the basic means of preservation, intended for specific tasks;
5. public road transport;
6. the basic funds transferred to temporary use and used for the purposes referred to in Nos 1 to 3;
the remaining price of the basic funds referred to in No 1 to 6 shall be deducted from the assets of the organisation at the level covered by the basic funds and investments, plus the share of the adjustments attributable to those basic funds;
(b) the funds of the Funds which, by decision of the competent government, are deposited in special accounts and are bound by them;
(c) the price of stocks of civil defence material and of stocks for specific tasks, the storage of which has been specifically imposed on the organisation, provided that they are covered by one of the organisation's funds;
(d) unpaid loss;
(e) the price of the land, if included in the basic funds.
Input rate
The rate of the capital contribution shall be 3% of the base; for construction organisations, organisations principally engaged in the production of construction materials, organisations principally involved in the production of structures or parts intended for investment construction and laid down in the implementing regulation, in the case of Czechoslovak maritime navigation, Incheby and in the case of Brno fairs and exhibitions, the rate shall be 2%.
In order to determine the liability of the capital contribution, the average state of the assets in the year for which the contribution is made shall be determined.
If the organisation has assets abroad, it may deduct from the contribution on the assets an amount similar to the levy (or tax) on the assets paid abroad.
MAXIMAL AMOUNT
(1) The total profit and capital contribution may not exceed 85% of the profit base (Paragraph 4) plus the capital contribution.
(2) Paragraph 1 shall not apply to the organisations referred to in Article 7 (1) (c) and (d), to the Directorates-General carrying out, for the whole of the production unit, only a profit contribution payment and non-profit-making organisations.
The adjustment of the maximum amount of the contributions under Section 14 shall be made by reducing the profit contribution. If this adjustment cannot be made by reducing the profit contribution, the capital contribution will be reduced.
CONTRIBUTION TO SOCIAL SECURITY
(1) The basis of the social security contribution is the amount of wage resources settled for payment in the current year, reduced by the remuneration paid to the best workers and collectibles from the amount received by the organisation from the state budget as remuneration to the Red Five-Year Battalion or to the Battalion or, where applicable, the equivalent standard, and by the fees charged under the copyright legislation for payment in the current year. *) The contribution rate shall be 20% of the base with the derogations referred to in paragraphs 2 and 3.
(2) For state economic organisations the research and development base and for economic organisations the rate of the social security contribution is 10%.
(3) For organisations related to the state budget identified by the financing plan, the social security contribution rates shall be determined by the Government of the Czechoslovak Socialist Republic; specify, where appropriate, which of them does not make this contribution.
(4) Social security contributions include sickness insurance. * *) Social security contributions are part of the organisation's costs.
REPEALED FROM BASIC REPEATS
The contribution from depreciation of basic funds to the State budget shall be determined in the State budget by an absolute amount for each central authority where the creation of depreciation to all central authority of subordinate organisations is higher than the amount of depreciation determined by the competent central authority to finance the planned investment needs. Other terms of the contributions from the depreciation of basic funds are laid down by the Government of the Czechoslovak Socialist Republic.
ADDITIONAL DUTIES
(1) The following additional levies may be imposed on organisations:
(a) to drain the funds acquired by the organisation in breach of price regulations or in connection with price changes;
(b) to withdraw part of the profit, unless a plant for the protection of workers is installed or properly operated or the establishment of the organisation complies with labour safety or health regulations;
(c) redistribution;
(d) to withhold profits for products of insufficient quality or technically obsolete;
(f) payment for exceeding the wage limit paid by the remuneration fund;
h) to ensure compliance with the state plan for the development of the Czechoslovak Socialist Republic's national economy.
(2) The conditions and manner of implementation of the additional contributions are laid down by the Government of the Czechoslovak Socialist Republic.
GROUNDS FOR THE FINANCIAL PLAN
The Government of the Czechoslovak Socialist Republic will determine the state economic organisations which make contributions to the state budget on the basis of the financial plan. The Government of the Czechoslovak Socialist Republic will adjust the implementation of these contributions, including the manner of material interest, by regulation.
COMMON PROVISIONS
Management of contributions and social security contributions
(1
(a) to the State Budget of the Federation, carry out financial administrations * *);
(b) to the budget of the national committees, the authorities entrusted with the central authorities of the Republic (*).
(2) The management of the social security contribution is carried out by the authorities responsible for managing the contributions.
(1) The organisation is required to notify within 15 days the date of its establishment to the authority managing the contributions.
(2) The levies provided for in Article 1 (a) to (c) and the social security contribution shall be made for the current calendar year (hereinafter referred to as the "levy period").
Settlement of contributions
(1) The organisation is required to file a statement of contributions pursuant to § 1 (a) to (d) (hereinafter referred to as "contributions") with the authority managing the contributions (§ 20), in whose area it had its registered office on 31 December of the levy period, before 15 February following the end of the retirement period (§ 21), and to attach to it the accounts and other documents provided by the competent Ministry of Finance.
(2) If the organisation does not carry out the liquidation, its successor in title is obliged to file a bill of charges for the preceding part of the year by the end of the following month.
(3) The organisation is required to calculate its own contributions in the accounts and to provide any exceptions, advantages and discounts and to quantify their volume in crowns.
(4) If the bill has not been filed in time, the management authority may increase the contributions by up to 10%.
In the event of the liquidation of the organisation, the obligation of contributions and the obligation to report the contributions annually until the end of the liquidation. On completion of the liquidation, the winding-up authority shall, by the end of the following month, lodge the accounts for the preceding part of the year and indicate the surplus in the profit payment. The bill shall be accompanied by an initial and final liquidation balance sheet and a statement of the use of the liquidation surplus. The liquidation surplus shall be added to the profit base of the year in which the liquidation was completed.
Measurement of drains
(1) The levy shall be determined by the authority responsible for managing the levy after the end of the withdrawal period.
(2) The basis of the levy is rounded up to 100 CZK; contributions, increases in contributions (Section 22 (4)) and periodic penalty payments shall be rounded up to the whole crown.
(1) The authority responsible for managing the contributions shall notify the organisation of the payment account of the measurement of the contributions.
(2) The organisation may appeal against the payment notice within 15 days from the issuing authority.
(3) The appeal does not have suspensory effect.
Payment of contributions
(1) The organisation shall pay monthly advances no later than the third day before the end of each month, namely:
(a) to levy on profits with the exceptions set out in paragraphs 2 to 4 as follows:
1. in January, one twelfth of the planned annual levy,
2. as from February, the amount of the advance for the current month shall be calculated on the basis of the balance sheet profit actually realised in the preceding month, reduced by one twelfth of the planned capital contribution for the current year and adjusted by one twelfth of the items referred to in paragraphs 5 (1) (c) and 6 (e) of the current year. If the advance thus calculated for the current month is higher than or below the advance due in the previous month, the organisation shall account for the difference in payment of the advance for the current month,
3. after the end of each quarter (except for the last quarter), the organisation shall calculate how much the profit from the basis actually achieved from the beginning of the year. The difference by which the calculated contribution obligation is greater than or less than the sum of the advance payable on the profit contribution shall be settled by the organisation with a monthly advance on that contribution in the first month of the following quarter. At the request of the organisation, the excess may be settled on other contributions or arrears, or may be repaid;
(b) to a capital contribution of one twelfth of the annual contribution obligation calculated on the basis of the average state of the assets, calculated on the basis of the sum of the book value of the assets at 1 January and the planned capital at 31 December of the current year;
(c) a social security allowance of one twelfth of the planned annual obligation. At the end of each quarter, an adjustment shall be made to the contribution according to the amount of wage actually cleared over the past period as the profit payment [point (a) No 3].
Advances will be rounded down to thousands.
(2) An organisation for which the annual forecast profit contribution is 500 000 CZK up to 1 000 000 000 CZK shall pay advances on a quarterly basis on the basis achieved from the beginning of the year after deduction of advances already due. Advances shall be payable (except for the last quarter) no later than the third day before the end of the first month following the end of the quarter.
(3) An organisation for which the annual forecast profit contribution is less than 500 000 Kcs does not make advances on the profit contribution; an organisation with a planned loss does not make advances on capital contributions; the contributions shall be paid in the annual accounts of the contributions.
(4) The Federal Ministry of Finance may provide for the payment of advances on profit and capital contributions by organisations which have reduced their contribution obligations under paragraphs 14, 15 and 36 and, in the interests of simplification and rationalisation, to provide for the payment to the Directorate-General implementing the profit payment for the entire production unit by way of derogation from the procedure laid down in paragraph 1.
(5) The organisation shall submit to the authority managing the contributions by 29 January of the current year at the latest the calculation of the planned annual obligations of each contribution.
(6) The authority managing the contributions may, at the request of the organisation, provide otherwise for advances.
(7) If the contributions calculated in the accounts are higher than the advances paid on them, taking into account § 14, the organisation is obliged to pay the difference within the time limit set for filing the bill (§ 22 (1)). If those payments are lower than the advance payments paid on them, the excess payment shall be settled on advance payments in the current year or returned at the request of the organisation.
(8) If the contribution calculated by the organisation in the accounts is less than the payment balance, the organisation shall pay the difference no later than 15 days after delivery of the payment notice.
(9) The provisions on the enforcement of decisions in the rules on taxation and taxation procedures *) apply to all organisations subject to levy; apply mutatis mutandis to the payment of amounts due from the account and to other cash institutions.
Penalties
(1) If the contributions from the organisation (including the increase in the levy provided for in Article 22 (4)) were not paid in due time, the organisation shall pay a penalty payment of 0,1% of the amount due for each day of delay.
(2) If the organisation indicates in the accounts of the levy a lower amount than will be fixed by the payment period, the authority managing the levy will increase the contribution by 10% of that difference.
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Regulation Information
| Citation | Act No. 111 / 1971 Coll., on contributions to state budget and social security contributions |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 20.10.1971 |
|---|---|
| Effective from | 01.01.1972 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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