Act No. 112 / 1966 Coll.
Agricultural Tax Act
Valid
Effective from 01.01.1967
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112
THE LAW
of 14 December 1966
on agricultural tax
The National Assembly of the Czechoslovak Socialist Republic decided on this law:
The agricultural tax is
(a) land tax; and
(b) income tax.
Land tax
Subject matter
(1) Dani from land is subject to all land held in the real estate register *) as agricultural land, whether or not actually cultivated or used for purposes other than agricultural production.
(2) Non-agricultural land is subject to tax on the land used economically and private ornamental gardens owned by citizens.
Exemption
The following are exempt from land tax:
(a) recovered parcels for a period of 5 years, starting from the year when the agricultural production was returned;
(b) parcels on which vines have been planted at least 1 / 4 ha, for a period of 6 years, intensive fruit sets at least 1 ha, for a period of 4 years, or hops at least 1 / 2 ha, for a period of 2 years starting from the year after planting;
(c) land temporarily withdrawn from agricultural production by decision of the competent national committee, if they are kept in a special register, * *)
(d) land used by diplomatic representatives appointed in the Czechoslovak Socialist Republic, other persons enjoying privileges and immunities under international law, and professional consumes, provided that they are not Czechoslovak nationals and that reciprocity is guaranteed;
(e) land under management and use of local national committees.
Claim
(1) The land tax is paid by each land user referred to in Section 2.
(2) A single agricultural cooperative shall pay tax on the land which serves as a euthanary (individual or common). the tax paid may be charged by members of the cooperative.
Tax base
(1) The basis of the tax is the total area of all the parcels subject to tax assessed by the competent national committee.
(2) The total area of all the parcels subject to tax is not included
(a) separate parcels (gardens), if not more than 400 m2;
(b) land belonging to holiday huts, if not more than 400 m2;
(c) land belonging to family houses, if not more than 800 m2.
Tax rate
(1) The tax corresponding to 1 ha of land is graduated according to natural habitats and is shown in the schedule annexed to this Act.
(2) The tax on economically used water areas is 50 KKS of 1 ha, irrespective of the classification of the municipality's cadastral territory into a natural habitat.
(3) The tax shall not be measured if it is less than 20 CZK.
Tax period
The land tax shall be calculated for each calendar year according to the condition as of 1 January.
Tax reduction
(1) The National Committee may reduce the land tax by up to 50%
(a) land not fully used for agricultural production;
(b) to taxpayers, if the land they farm is significantly worse than the other land in the municipality,
(c) to taxpayers whose agricultural land or part thereof has been permanently withdrawn during the year by decision of the relevant national committee.
(2) The national committee may, in the year of the flood or in the year of implementation of the water treatment, reduce or forgive the tax on land which has been flooded in the longer part of the year or the land on which the water treatment is carried out.
Income tax
Claim
The tax on pensions shall be:
(a) State goods and property managed by the Secretaries-General of the Stem and Seminar Enterprises, hereinafter referred to as "the goods,"
(b) single agricultural cooperatives;
(c) citizens operating agricultural production for their own account or joint account.
Exemption
Pension tax shall be exempt from:
(a) members of single agricultural cooperatives, both from income received from the cooperative in cash or in kind as remuneration for the work and, where appropriate, from repayments of investment loans, and from income generated by the operation of the denim farm, with the exception of income from the cultivation of special crops (crops) and specialised livestock production (Section 15 (3));
(b) workers of public goods, school goods and school agricultural plants from agricultural production income on land left to them for temporary use, with the exception of income from the cultivation of special crops and specialised livestock production;
(c) diplomatic representatives authorised in the Czechoslovak Socialist Republic, other persons enjoying privileges and immunities under international law, and professional consuls, provided that they are not Czechoslovak nationals and that reciprocity is guaranteed.
Subject matter
The subject of pension tax is:
(a) for goods and single agricultural cooperatives, gross income from all their activities;
(b) for citizens, a pension from agricultural production, which means all activities linked to the operation of agriculture and ponds. This includes plant and animal production, as well as occasional activity and by-production in so far as it relates to plant or animal production.
Tax period
The tax on pensions shall be calculated from the income achieved in the calendar year:
(a) the goods and single agricultural cooperatives for each previous year;
(b) citizens for each year as on 1 January, unless otherwise specified (Paragraph 16 (2)).
Taxation of goods and single agricultural cooperatives
Tax base
(1) For goods and single agricultural cooperatives, the basis of the pension tax is the gross income of all their activities reduced by:
(a) land tax paid;
(b) allocations to funds, with the exception of the workers' fund (remuneration);
(c) insurance against property insurance;
(d) the social security contributions of cooperative peasants.
(2) The tax base shall be increased by amounts used for personal or social consumption from funds created by allocations deducted from gross income under paragraph 1.
Tax rate
(1) The rate of the pension tax is calculated on the basis of the amount by which the average monthly pension per permanent worker exceeds 1000 Kčs and is fixed at as many percentages as one hundredth of that amount, but not more than 10%.
(2) The average monthly pension is calculated on the basis of the tax base in accordance with Section 13.
(3) The tax shall not be measured if the average monthly pension per permanent worker does not exceed 1000 CZK.
Taxation of citizens
Tax base
(1) The pension tax shall be calculated, with the exception referred to in paragraph 2, on the basis of the average yield standards per hectare of agricultural land, differentiated by natural habitat, and the total area of all land eligible for agricultural cultivation.
(2) The income from the cultivation of specific crops (crops) and the income from specialised livestock production is calculated on the basis of actual cash and in-kind income achieved. However, the income from the cultivation of special crops shall be at least equal to the average rate of return.
(3) Hops, vines, tobacco, root peppers, vegetables, strawberries, fruit, medicinal and aromatic plants, seeds of all kinds and flowers are considered to be specific crops (crops). Specialised livestock production shall be considered as bee breeding, fur animals, laboratory animals and livestock rearing operated by non-farmers or to an extent not commensurate with the size of the plant production operated.
(4) The tax shall be based on the sum of the pensions referred to in paragraphs 1 and 2.
(1) The pension according to average profitability standards shall be determined on the basis of the total area of all land eligible for agricultural cultivation as at 1 January of the year to which the tax is to be charged, with the exception of parcels devoted to the cultivation of specific crops (crops).
(2) The income from special crops and specialised livestock production is determined on the basis of the income actually obtained in the calendar year preceding the year for which the tax is levied.
Tax rate
(1) The tax on pensions is:
| při základu daně | ||
|---|---|---|
| nad Kčs | do Kčs | |
| 3 000 | 5 % | |
| 3 000 | 6 000 | 150 Kčs a 7 % ze základu přesahujícího 3 000 Kčs |
| 6 000 | 9 000 | 360 Kčs a 10 % ze základu přesahujícího 6 000 Kčs |
| 9 000 | 14 000 | 660 Kčs a 15 % ze základu přesahujícího 9 000 Kčs |
| 14 000 | 20 000 | 1 410 Kčs a 22 % ze základu přesahujícího 14 000 Kčs |
| 20 000 | 2 730 Kčs a 30 % ze základu přesahujícího 20 000 Kčs | |
(2) The tax shall not be measured if, after an increase or reduction (§ 18), less than 20 CZK.
Tax increases and reductions
(1) The tax on pensions charged to taxpayers who do not have underage children will be increased by 10%.
(2) The tax levied on taxpayers with two minor children shall be reduced by 15%, by 30% for taxpayers with three children and by 45% for taxpayers with four or more children. The tax will be reduced only if another tax has not been reduced for the same reason.
(3) National Committee
(a) increase the tax levied by up to 50%, taking into account the taxpayer's income from occasional activities, by-production and sale of agricultural products directly to consumers;
(b) reduce the tax applied by up to 50% if it is over-aged or with altered working capacity or if local circumstances so require.
Tax-free minimum
Fees whose income from agricultural production, together with income from other sources, does not exceed 3000 CZK per year shall not be measured.
Common provisions
Tax return
(1) Anyone liable to pay agricultural tax must submit a VAT return to the competent national committee by the end of February each year, indicating all the circumstances relevant for the assessment of the tax. In addition, each national committee shall be required to submit a confession.
(2) The VAT return need not be lodged by taxpayers who have not changed the circumstances relevant to the assessment and who shall notify the national committee within the time limit referred to in paragraph 1.
(3) If the taxpayer does not submit the tax return on time, the resulting tax may be increased by up to 10%.
If the taxpayer becomes or ceases to be a land user (§ 4), or if he starts or ceases to pursue a taxable activity (§ 11), he shall notify the national committee within 15 days.
(1) If a taxpayer becomes a member of a single agricultural cooperative during the year or its land is transferred to a socialist organisation for the management of the land, the tax payments shall be written to him (Paragraph 24 (1)) if they were not due on the date of entry into the cooperative or the date of transfer of the land to the socialist organisation.
(2) If, during the year, a member from or excluded from the single agricultural cooperative is removed from the single agricultural cooperative, he shall be charged for that year both the land tax and the income tax on the total area of land allocated to him by the single agricultural cooperative, deducting from the tax levied the amount of the tax due to the tax payments still expired.
Measurement and payment of tax
(1) The National Committee of the Organisation shall notify the assessment of the tax by means of payment. Citizens living in his district will be informed of the tax assessment by a mass-regulatory list. Citizens residing in the district of another local national committee shall be informed of the assessment of the tax by means of payment.
(2) The list shall be set out by the local national committee for a public consultation for a period of 30 days.
(1) The taxpayers are obliged to calculate the tax themselves and to pay it to the national tax committee. The tax on the land of all taxpayers and the tax on citizens' pensions shall be payable in three instalments, 20% of the tax no later than 30 April, 30% by 31 August and 50% by 30 November. The tax on farm income and single agricultural cooperatives shall be payable at the end of the year at the same time until 31 March.
(2) If there is no tax of more than 100 CZK, the taxpayer shall pay the full tax by 31 March of the current year.
(3) As soon as the taxpayer has been notified of the discharge of the statutory list or of the calculation of the tax, he shall be obliged to pay the tax instalments according to the way the tax has been levied on him. The difference against the outstanding instalments calculated in the return with a possible tax increase pursuant to Articles 18 (3) and 20 (3) shall be payable within 45 days of the date of unloading of the statutory list and, where appropriate, within 15 days of the date of receipt of the payment notice.
Penalties
If the tax (tax payment) has not been paid on time, the taxpayer shall be obliged to pay a penalty of 5% of the tax arrears with the related payment dates.
Obligations
The national committee may impose on taxpayers who grow specific crops (crops) or operate specialised livestock production, occasional activity, by-production or who sell agricultural products directly to consumers to keep records of income and expenditure and to store documents.
Tax administration
(1) The tax administration of the organisations is carried out by district national committees which may delegate it to local national committees. Local jurisdiction shall be governed by the seat of the organisation.
(2) The tax administration of citizens is carried out by a local national committee in whose district the taxpayer has land. If the taxpayer has land within the districts of several local national committees, he shall submit the land tax returns to all these national committees and to the local national committee in whose district he has the largest part of the land; indicate in the VAT return the revenue generated by the operation of agricultural production on land within the districts of other local national committees.
(3) The tax revenue is the income of national committees.
Tax control
(1) The national committees shall examine the accuracy and completeness of the tax returns and the timeliness, accuracy and completeness of the tax payments.
(2) The taxpayers are obliged to provide the supervisory authorities with explanations and evidence of the facts relevant for the assessment of the tax and to do whatever is necessary to facilitate and accelerate the control.
Appeals
The taxpayer may appeal against the assessment of the tax within 15 days of the date of receipt of the payment notice or within 45 days of the date of unloading of the statutory list for public consultation, by submitting it to the national committee which assessed the tax.
Limitation
(1) The tax cannot be levied and enforced after three years from the end of the calendar year in which the taxpayer was obliged to submit the VAT return.
(2) Where a measure or recovery operation is carried out, the limitation period shall run again from the end of the calendar year in which the taxpayer was informed of the act.
Transitional and final provisions
(1) The land tax shall be charged to all taxpayers under this Act for the first time in 1967 according to the condition as at 1 January 1967.
(2) The tax on pensions will be calculated on the basis of the results achieved in 1967 for the first time in 1968 for the farms and single agricultural cooperatives.
(3) Citizens will be charged their pension tax for the first time in 1967 according to the condition as at 1 January 1967.
(4) The unit agricultural cooperatives shall be assessed in 1967 in accordance with the rules in force before 1 January 1967.
The provisions on proceedings relating to taxes and charges shall apply, save as otherwise provided in this Law. *)
(1) The Government may grant tax relief or exempt groups of taxpayers or taxpayers from tax in certain areas and grant relief for damage caused by natural disasters.
(2) Ministry of Finance in agreement with the Ministry of Agriculture and Forestry
(a) issue the provisions necessary for the implementation of this Act;
(b) establish average profitability standards (Paragraph 15 (1));
(c) may specify other types of specific crops and specialised livestock sectors (Section 15 (3));
(d) may exempt certain types of pensions,
(e) may take measures to prevent irregularities which might arise in the implementation of this law;
(f) determine, together with the Ministry of National Defence, the method of taxation and payment of land tax administered by the authorities of the Ministry of National Defence.
(3) In an agreement with the Minister for Finance, the Minister for Agriculture and Forestry will include all the cadastral territories of the municipalities in natural habitats.
They shall be deleted:
1. Act No. 50 / 1959 Coll., on Agricultural Tax, as amended by Act No. 123 / 1962 Coll., Decree No. 124 / 1962 Coll., implementing the Act on Agricultural Tax, and Decree No. 164 / 1959 Ú. l., on average standards of profitability for the purposes of calculating agricultural tax,
2. provision § 5 (1) of Act No. 73 / 1952 Coll., on turnover tax.
This Act shall take effect on 1 January 1967.
Novotný v. r.
Laštovka v. r.
Lenárt v. r.
Annex to Act No 112 / 1966 Coll.
Land tax scale
| Třída | Sazba daně na 1 ha zemědělské půdy v Kčs | Přírodní stanoviště*) |
|---|---|---|
| 1 | 930 | ČM 1 |
| 2 | 880 | HM 1 |
| 3 | 740 | HM 2 |
| 4 | 730 | ČMt 1, ČM 2 |
| 5 | 710 | ČM 12 |
| 6 | 640 | ČMt 2 |
| 7 | 630 | HM 3 |
| 8 | 600 | ČM 3, ČM 14a |
| 9 | 540 | ČM 4, ČMt 6 |
| 10 | 535 | ČMt 15 |
| 11 | 520 | ČMt 14, HMt 1 |
| 12 | 510 | ČM 7, ČMt 16 |
| 13 | 500 | ČM 13 |
| 14 | 480 | HM 5 |
| 15 | 465 | ČM 5 |
| 16 | 460 | ČMt 8 |
| 17 | 440 | ČMt 9 |
| 18 | 435 | ČMt 3 |
| 19 | 430 | HM 4 |
| 20 | 420 | ČMt 4 |
| 21 | 410 | ČM 6 |
| 22 | 360 | ČM 9 |
| 23 | 350 | ČM 8 |
| 24 | 330 | ČM 10, ČM 14 |
| 25 | 310 | HM 6, HM 8, HM 14, ČMt 11 |
| 26 | 300 | ČMt 10 |
| 27 | 270 | ČMt 17 |
| 28 | 255 | ČMt 12, HMt 2 |
| 29 | 245 | ČMt 13 |
| 30 | 215 | ČMt 5, ČMt 7 |
| 31 | 160 | P 1 |
| 32 | 150 | ČM 11, HM 15, ČMt 23 |
| 33 | 140 | HM 10, P 2, F 1 |
| 34 | 130 | HM 11, P 9 |
| 35 | 125 | HMt 7 |
| 36 | 120 | HM 7, HM 13, HM 9, P 3, P 19 |
| 37 | 80 | P 4, P 6 |
| 38 | 50 | P 7, P 16, F 2 |
| 39 | 30 | HM 16, ČMt 18, ČMt 22, HMt 3 |
| 40 | 25 | ČMt 19 |
| 41 | 20 | P 17, ČMt 20, ČMt 21, HMt 4, HMt 5, HMt 11 |
| 42 | 15 | P 5, P 20, HMt 6, HMt 8, HMt 9, HMt 10, HMt 12, HMt 13, HM 17, HM 18, HM 19, HM 23, P 22, V 10, H 7 |
| 43 | 10 | HM 12, P 8, P 10, P 11, P 12, P 13, P 14, P 18, P 21, V 1, V 2, V 3, V 4, V 7, V 8, H 1, HM 20, HM 21, HM 22, HM 24, P 23, P 24, P 25, P 26, P 27, V 11, V 12, V 13, H 8, H 9, H 10, F 3 |
| 44 | - | P 15, P 28, P 29, P 30, P 31, V 5, V 6, V 9, V 14, V 15, V 16, H 2, H 3, H 4, H 5, H 6, H 11, H 12, H 13, H 14, H 15, H 16, H 17 |
*) Act No. 22 / 1964 Coll., on the registration of real estate, and § 3 (1) of Decree No. 23 / 1964 Coll., implementing the Real Estate Registration Act.
* *) § 14 (4) of Act No. 53 / 1966 Coll., on the Protection of the Agricultural Soil Fund.
*) Decree No. 16 / 1962 Coll.
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Regulation Information
| Citation | Act No. 112 / 1966 Coll., on Agricultural Tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.12.1966 |
|---|---|
| Effective from | 01.01.1967 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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