Decree No. 112 / 1971 Coll.
Decree of the Federal Ministry of Finance implementing the law on contributions to the state budget and social security contributions
Valid
Effective from 01.01.1972
112
DECLARATION
Federal Ministry of Finance
of 13 October 1971
implementing the Act on contributions to the state budget and social security contributions
The Federal Ministry of Finance provides, pursuant to Section 35 of Act No. 111 / 1971 Coll., on contributions to the state budget and social security contributions (hereinafter referred to as "the Act"):
(K § 2 of the Act)
(1) The activities of geological survey organisations are also considered to be industrial activities under the law; the activities of enterprises of the Film Industry, Film Laboratories, the Institute of Artistic Crafts, the Institute of People's Art Production and the Theatre Service are not regarded as an industrial activity.
(2) Foreign trade organisations are organisations (enterprises) engaged in foreign trade as a principal activity, with the exception of cooperative foreign trade organisations and Czechoslovak filmexport Prague.
(3) State economic organisations with a predominantly commercial activity are organisations for which the sales of the business over the previous calendar year are more than half of the sales of the organisation from production activities, non-production activities and subsidies increasing sales ("total sales'); for organisations whose contribution is due during the period of payment, the relevant proportion of these sales is in the organisation's plan. In doing so, it shall not decide which body these organisations are managed. Retail and wholesale activities, public catering, accommodation services, tourism services, promotional, advertising and advertising services (including market research, commercial art and arrangement) are considered to be commercial activities. However, the business activity of undertakings shall not be regarded as a business activity.
(4) State sales and supply organisations are state economic organisations which carry out sales or supply activities as the main activity, with the exception of state economic organisations for agricultural supplies and purchases.
(5) The economic organisations of the state spa are the spa companies and the Balnea company, the representatives of Czechoslovak spas and fountains of Prague, managed by the General Directorate of Czechoslovak spas and fountains for the Czech Socialist Republic in Prague, and the spa companies controlled by Slovakotherma, the General Directorate of Czechoslovak state spas and fountains for the Slovak Socialist Republic in Bratislava.
(6) State economic organisations in the field of culture are state publishing and publishing organisations, regardless of which body they are managed by, as well as the following state economic organisations: Theatre Service, n., Prague, Prague, Prague, Prague, Transfera Praha, Výstavstavství, Prague, Prague, Prague Institute of Artistic Crafts, Theatre Service, n., Martin, Exhibition, n., Bratislava, Bratislava Centre of Artistic Crafts and Regional Enterprises for Film, Concerts and estrates.
(7) The state economic organisations of civil aviation are Čs. airlines Praha and Slovakia-air Bratislava.
(8) In order to assess whether the profit or capital contribution is subject to the Directorate-General, the number of subordinate organisations which are subject to the profit or capital contribution at the beginning of the period of payment shall be determined.
(9) The levy shall be carried out by the organisation as a whole for the split-off plants, or for the internal services, in a manner and at the level applicable to the whole organisation.
(10) For the purposes of the law, the company is also a branch company without associated enterprises and special purpose organisations.
Basis of profit contribution
(K § 4 of the Act)
(1) A condition for duly kept accounts shall also be the accounting of costs and revenues in their temporal and economic context.
Subordinated liabilities
(K § 5 of the Act)
(1) The contributions and subsidies (Paragraph 5 (1) (a) of the Act) which the organisation is not required to pay under the legislation are those which it provides under a voluntary commitment, such as those of voluntary interest or special-purpose associations, but not, however, contributions paid by the Directorate-General to cover the costs of their activities.
(2) The cost of entertainment and gifts above the set limit shall also be considered as other free of charge.
(3) Paid periodic penalty payments shall also be considered as non-refundable periodic penalty payments. * * *)
Input rate
(K § 7 of the Act)
(2) The rate provided for in Article 7 (1) (a) of the Act applies to organisations principally engaged in the production of structures or parts intended for investment construction, namely: the construction of Uhraneves, Kovona-Karviná, the plant construction prefabrication of Boletice and the steel construction of Žilina.
(3) In order to assess whether the predominant activity under § 7 (1) (a) and (b) of the Act is the operative event whether the organisation exceeds the revenues from the activity decisive for determining the profit rate of half of the total sales achieved in the previous calendar year. In the case of organisations whose obligation to make a profit arises during the period of the levy, the relevant ratio of these sales is the organisation's plan.
Name of organisation
(K § 10 of the Act)
(1) Repayments made to suppliers * * by investors do not reduce the basis of the capital contribution.
(2) The residual price of built-in buildings which serve exclusively for civil defence purposes and for specific tasks is deducted from the organisation's assets only at the level covered by the basic funds and investments, not at the level covered by loans or other sources.
(3) The funds of the investment account cannot be deducted from the state of the building fund.
(4) Other funds of the organisation are both Directorates-General and centralised resources, even when they have been used to provide return loans (including interest-free) to organisations.
(5) Other funds constituting the assets of organisations for circulation are not provisions for costs generated in the accounts of the organisation in accordance with the applicable rules.
(7) In the case of public car transport organisations, buses, railway stations, stops for passenger transport, buildings and buildings for the garages and repairs of passenger vehicles shall be regarded as assets, if they are a separate inventory item.
(K § 23 of the Act)
The winding-up of an organisation under the law is also considered to be the liquidation of an organisation without liquidation by measures of an authorised authority. *) In such cases, the obligation under Article 23 of the Act is transferred to an organisation provided for by an authority which abolishes a State economic organisation.
(K § 26 of the Act)
(1) The annual financial plan of the organisation is the basis for calculating the monthly advances on profit and capital contributions and the social security contribution. Pending approval of this plan by the superior authority, the organisation's preliminary plan shall apply.
(2) If, during the year, changes to the financial plan affecting the amount of the advances calculated are made, the organisation shall submit a new calculation of the advances to the managing authority within eight days of the approval of the change and shall pay the monthly advances according to the new calculation. The amount of monthly advances due shall not change.
(3) In the calculation of the profit contribution, after the end of each quarter, the balance sheet profit shall be adjusted by deductible and deductible items (Sections 5 and 6 of the Act), as applicable, from the beginning of the year to the end of the quarter for which the calculation is made.
(4) If the managing authority finds that the organisation has calculated the advances under the plan incorrectly or on the basis of an incorrectly determined plan, it shall issue a decision setting out new advances on its own calculation and ordering the organisation to pay the difference within 15 days.
(7) The contributions under § 1 (a) to (c) of the Act are payable to the relevant accounts of the State Budget or the National Committee held with the Czechoslovak State Bank for the authority managing the contributions. The social security contribution shall be paid into a separate account of the state budget held by the Czechoslovak State Bank for the administration of the contribution.
(K § 27 of the Act)
Penalties imposed by an increase in the contribution or the social security contribution (Section 27 (2) of the Act) shall be imposed both on the difference between the contribution or social security contribution measured by the payment term higher than the contribution or social security contribution calculated by the organisation itself in the accounts and on the differences determined by the additional payment term based on the check or revision made after the measurement. If the organisation has not paid a difference, including an increase (Paragraph 27 (2) of the Law), within 15 days of the receipt of the payment notice, the organisation shall be obliged to pay out of arrears to the due date of the penalty payment pursuant to Article 27 (1) of the Law.
This decree shall take effect on 1 January 1972.
Minister:
Doc. Ing. Rozechek, CSc.
*) Decree of the former State Commission on Finance, Prices and Wages No. 47 / 1967 Coll., on Prices, as amended by the regulations amending it and supplementing it.
* *) An additional levy of the basic amount is the levy without increase (penalty).
* * *) § 8 of Decree No. 11 / 1965 Coll., on the management of packaging in the supply of products.
†) Decree No. 22 / 1967 Coll., on invoicing and payment of supplies for investment construction and supply of geological works, as amended by Decree No. 136 / 1970 Coll.
*) Act No. 41 / 1964 Coll., on Housing Management.
* *) Decree No. 22 / 1967 Coll., on invoicing and payment of supplies for investment construction and supply of geological works, as amended by Decree No. 136 / 1970 Coll.
*) § 49 (3) of Economic Code No. 109 / 1964 Coll., as amended by Act No. 138 / 1970 Coll.
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Regulation Information
| Citation | Decree of the Federal Ministry of Finance No. 112 / 1971 Coll., implementing the Act on contributions to the 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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