Decree of the Government of the Czechoslovak Socialist Republic No. 112 / 1987 Coll.
Decree of the Government of the Czechoslovak Socialist Republic on the additional levy for losses caused by non-bone production
Valid
Effective from 01.01.1988
112
GOVERNMENT REGULATION
Czechoslovak Socialist Republic
of 21 December 1987
on the additional levy on losses caused by non-bone production
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:
Subject matter and entities
(1) In order to ensure compliance with the State Plan for the Development of the National Economy of the Czechoslovak Socialist Republic, the additional levy on losses caused by non-bone production (hereinafter referred to as the "additional levy") is fixed.
(2) The additional levy is subject to state economic organisations, with the exception of companies, group undertakings, group special purpose organisations and agricultural cooperative organisations (hereinafter referred to as "organisations').
Additional levy amount
(1) Additional levy is carried out by organisations at the rate of actual losses caused by the non-bone production (1), reduced by internal losses from non-bone production exceeding the maximum allowed.2)
(2) Organisations whose relationship to the national budget or budget of the National Committee is determined by a financial plan, (3) carry out an additional contribution of half.
(3) The additional levy shall be rounded down to the nearest thousand Kčs and its settlement shall be made against the economic result of the year for which the additional levy is made.
Source of payment of the additional levy
(1) The organisations shall make an additional profit contribution; the additional levy is also carried out by organisations reporting losses; 4)
(2) Organisations whose relationship to the national budget or budget of the national committee is determined by a financial plan, (3) make an additional contribution to profits only if this does not alter the annual relationship with the national budget or budget of the national committee established by the organisation of the financial plan. 5) (6) For organisations managed by the Federal Ministry of Transport, a delayed fund may also be used. 7)
Maturity of the additional levy
The additional levy shall be payable by 15 February at the latest after the end of the calendar year in which the losses caused by the non-bone production occurred.
Transitional and final provisions
The organisations will pay the additional levy for the first time for losses caused by non-bone production in 1988.
This Regulation shall enter into force on 1 January 1988.
Strougal v. r.
1) Article 4 of the measure of the Government of CSSR No 116 / 1982 Coll., to ensure and further improve the quality of production and similar economic activity, as amended by the Government of CSSR No 39 / 1985 Coll. and No 6 / 1987 Coll., Part IV and V of the Government of CSSR Resolution of 9 September 1982 No 253, Part II of the Government of CSSR Resolution of 22 November 1984 No 322, Part III of the Government of the Government of CSSR of 13 December 1982 No 294, Part III of the Government of the Government of the Government of the Government of 19 December 1984 No 342, Part C of the Government of 13 October 1982 No 284 and point A / 3 of the Government of the Government of SSR of 14 December 1984 No 324 and paragraphs I / 3 and I / 4 The principle of quality control carried out by the ŠSSR, CSSR and SSR popular control committees approved by the Government of the CSSR Resolution of 18 December 1986 No 338 and declared under No 22 / 1987 Coll.
2) Article 4 (1) (g) of measure CSSR No 116 / 1982 Coll.
3) Articles 44 and 60 (1) of the Decree of the Government of the Government of the Czech Republic No 161 / 1980 Coll., on the financial management of production units and undertakings, as amended by the Decree of the Government of the Czech Republic No 100 / 1985 Coll. (Full version No 106 / 1985 Coll.).
4) Decree No. 161 / 1980 of the Government of the Czech Republic Coll., § 3 (a) of Decree No. 26 / 1986 of the Federal Ministry of Agriculture and Nutrition Coll., on a reserve fund in uniform agricultural cooperatives and common agricultural holdings.
5) Paragraph 48 (1) of the Decree of the Government of the Czech Republic No 161 / 1980 Coll.
6) Paragraph 4 (1) of the Decree of the Federal Ministry of Finance, the Ministry of Finance of the Czech Republic, the Ministry of Finance of the SSR and the Central Council of Trade Unions No. 21 / 1986 Coll., on the Fund of Cultural and Social Needs.
7) Paragraph 52 (1) (a) of the Decree of the Government of the Czech Republic No 161 / 1980 Coll.
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Regulation Information
| Citation | Decree of the Government of the Czechoslovak Socialist Republic No. 112 / 1987 Coll., on additional levy for losses caused by non-bone production |
|---|---|
| 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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