Government Decree No. 112 / 1953 Coll.
Regulation amending the percentage increase in payroll tax
Valid
Effective from 01.01.1954
112.
Government Regulation
of 18 December 1953
amending the percentage increase in payroll tax.
The Government of the Czechoslovak Republic orders according to § 22 paragraph 2 of Act No. 76 / 1952 Coll., on the payroll tax:
(1) The tax pursuant to Article 6 of the payroll tax Act is increased:
(a) to taxpayers who do not support any person or who only nourish one person by 60% of the tax, but if they are under the age of 25 or over 50 (women over 45), by only 40% of the tax;
(b) to spouses who receive wages and live with their spouse (s) in the common household by 50%, but if they are under the age of 25 or over 45, only by 35% of the tax.
(2) The increase referred to in paragraph 1 shall be collected only if it exceeds the tax base of 560 CZK per month.
The increase in tax provided for in § 1 replaces the increase in tax provided for in § 7 of the payroll tax law and in § 1 of Government Decree No. 43 / 1953 Coll., adjusting the percentages of the increase and reduction in payroll tax.
This Regulation shall enter into force on 1 January 1954 and shall apply to taxation:
(a) wages paid for the period after 31 December 1953; and
(b) wages paid after 25 January 1954 for the period before 1 January 1954;
to be carried out by the Minister for Finance.
Dr Dolansky v. r.
Děuriš v. r.
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Regulation Information
| Citation | Government Decree No. 112 / 1953 Coll., amending the percentage increase in payroll tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.1953 |
|---|---|
| Effective from | 01.01.1954 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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