Decree of the Government of the Czechoslovak Socialist Republic No. 111 / 1987 Coll.
Decree of the Government of the Czechoslovak Socialist Republic on the additional levy on the withdrawal of temporarily free resources from profits in 1988
Valid
Effective from 01.01.1988
111
GOVERNMENT REGULATION
Czechoslovak Socialist Republic
of 21 December 1987
on the additional contribution for the withdrawal of temporarily available resources from profit in 1988
The Government of the Czechoslovak Socialist Republic orders pursuant to § 9 paragraph 1 (e) and § 9 paragraph 3 of Act No. 161 / 1982 Coll., on contributions to the state budget:
(1) In order to ensure compliance with the State Plan for the Development of the National Economy of the Czechoslovak Socialist Republic in 1988, an additional contribution to the withdrawal of temporarily available resources from profit (hereinafter referred to as the "additional contribution") is fixed.
(2) The additional levy shall be carried out by those centrally controlled organisations subject to profit payment pursuant to Article 2 (1) (a) of Act No 161 / 1982 Coll., which shall be determined by their superior central authorities (hereinafter referred to as "the organisation '), at the rate of the annual amount determined by the superior central authority to which the amount of the additional levy has been determined in the form of a binding task of the relevant state budget.
(3) The amount of the additional levy fixed by each organisation shall be communicated by the central authorities' superiors to the competent Ministry of Finance by the end of February 1988 and communicated any changes without delay.
(1) The additional levy shall be carried out by the organisations in instalments on a monthly basis by one twelfth of the fixed annual amounts no later than the third day before the end of each month. By 29 January 1988, organisations shall submit to the relevant financial management the calculation of the instalments.
(2) If there is a change in the amount of the additional levy during the year, the organisation shall settle the difference from the beginning of the year with the next instalment of the additional levy and notify the relevant financial management simultaneously.
(3) In justified cases, the competent financial management may, at the request of the organisation, provide for the implementation of the additional levy by way of derogation, provided that the total annual amount of the additional levy is paid no later than the third day before the end of 1988.
This Regulation shall enter into force on 1 January 1988.
Strougal v. r.
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Regulation Information
| Citation | Decree of the Government of the Czechoslovak Socialist Republic No. 111 / 1987 Coll., on the additional levy for the withdrawal of temporarily available resources from profits in 1988 |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.12.1987 |
|---|---|
| Effective from | 01.01.1988 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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