Decree No. 114 / 1966 Coll.
Decree of the Ministry of Finance implementing the Act on Agricultural Taxation
Valid
Effective from 01.01.1967
114
DECLARATION
Ministry of Finance
of 27 December 1966
implementing the Agricultural Tax Act
In agreement with the Ministry of Agriculture and Forestry, the Ministry of Finance provides, pursuant to Section 33 (2) of the Act on Agricultural Taxation No 112 / 1966 Coll. (hereinafter referred to as the Act):
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K § 2
Subject matter
(1) All agricultural land, i.e. arable land, meadows, hops, vineyards, gardens, orchards and pastures, is subject to Dani's land. From non-agricultural land only land and land referred to in § 2 (2) of the Act are subject to tax. Economic water areas are fish ponds and water areas dedicated to reeds.
(2) It is for the land subject to tax to decide how the land is listed in the real estate register. *) The agricultural land used for other purposes (e.g. afforestation, construction, transport) will be exempt from taxation only from the year following the year in which the land was permanently withdrawn by decision of the relevant ONV.
K § 3
Exemption
(3) The user or owner of the land shall claim exemption in the tax return or notification.
(4) Land planted partly with noble vine species and partly with hybrids or only with hybrids is not exempt.
(5) Only parcels on which quarters, dairies and spindles have been planted shall be considered intensive fruit orchards.
(6) Land temporarily withdrawn from agricultural production (e.g. landfill, sand extraction) shall be exempt from tax from the year following the year in which the land was temporarily withdrawn from agricultural production by decision of the county national committee concerned.
K § 4
Claim
(7) The measurement of joint and individual deaths should be included in the total area of land cultivated by the cooperative and the total area should be taxed on the cooperative. However, the measurement of a home garden not exceeding 800 m2, when included in the plot area, shall not be taken into account in the total area of land owned by the cooperative for tax purposes.
(8) If the land is used by several users, or by owners (co-owners), the tax shall be charged to any of them and each user (co-owner) shall be liable by hand to pay the full tax.
K § 5
Tax base
(9) The value of the land referred to in § 5 (2) of the Act is not included in the total value of all the land subject to tax, even if the taxpayer uses several such land. If the area of land exceeds that threshold, the total area of land shall be included.
(10) If the area of the garden associated with the house exceeds 800 m2, it is always subject to land tax and is therefore not regarded as a home-grown garden.
K § 6
Tax rate
(11) If the taxpayer has land in the cadastral territories of several municipalities, the tax shall be charged separately for each cadastral territory of the municipality and the rate applicable to the natural habitat to which the cadastral territory of the municipality is included shall be used for the assessment of the tax. For socialist organisations, the total amount of tax is determined by the sum of the land tax in each of the cadastral territories of the municipalities. For citizens, the tax on land shall be levied by each local national committee in whose district the taxpayer has land.
K § 7
Tax period
(12) The facts relevant for the assessment of the tax shall be assessed separately for each year. Any change in the tax liability during the year, whether related to the creation or termination of that obligation, shall not affect the tax assessment for that year, except as provided for in Section 22 of the Act, and shall not affect the tax assessment for that year until next year.
K § 8
Tax reduction
(13) Subdolled areas, airport parcels, military zones and agricultural parcels in water conservation zones, permanently contaminated parcels exceeding 5% of the total area, etc.
(14) The tax relief shall be granted by the National Committee at the request of the taxpayer and shall take account, in particular, of the extent to which the land cannot be fully used for agricultural production, the period during which the land was withdrawn from agricultural production (§ 3 (c) of the Act), the extent to which the flood damaged or destroyed the crop, the duration of the year of the water treatment on the land.
PENSION TAX
K § 9
Claim
(15) In addition to farms and individual agricultural cooperatives, pension tax payers are:
(a) individual farmers;
(b) members of single agricultural cooperatives as regards income from the cultivation of specific crops (crops) and the operation of specialised livestock production (Section 15 (3) of the Act);
(c) individual growers of special crops (Section 15 (3) of the Act), where such cultivation does not have the character of business,
(d) persons engaged in plant or animal production, even if they are engaged in a secondary activity, e.g. in addition to their employment in employment or other occupation, etc.
(16) The determination of the tax liability shall be determined by the operation of the agricultural production and by the fact on whose account the revenue accruing from that production shall be determined. It does not decide how many persons it operates on the common account of agricultural production.
(17) Where agricultural production is jointly operated by more than one person (e.g. a farmer with a wife and two grown-up sons), the tax shall be charged on the account of which the revenue from the joint production is generated. If the revenue from the common agricultural production is borne by more than one person on the common account, any tax shall be charged. Each person engaged in agricultural production on a joint account shall be liable by hand to a common and non-differentiated payment of the tax.
K § 11
Subject matter
(18) Plant production in addition to the cultivation of common agricultural crops (grains, ocophanins, oilseeds, fodder plants) is the cultivation of specific crops (crops), namely hops, grapes, tobacco, root peppers, vegetables, strawberries, fruit, medicinal and aromatic plants, seeds of all kinds, flowers and reeds. Animal production also includes breeding of bees, fur animals, laboratory animals and fish in addition to livestock farming.
(19) Agricultural production is also an occasional activity and secondary production if it is closely related to the basic agricultural activity and is not carried on by business.
Occasionally, an activity where the means of production serving the basic agricultural activities are used generally at a time when they are not fully used in agricultural production, e.g. boarders, closeness of wood, plowing for wages, grinding of grain, cutting of wood.
By-production is an activity which is either a continuation of the basic agricultural activity, if it is limited to the processing of products of its own economy (butter, curd, must, grape and marc wine, etc.), or which is an occasional production carried out without foreign labour such as the domestic production of wooden tools, shirt-making products.
(20) The said activity can only be considered as occasional and secondary if basic agricultural production is carried out as the main activity and the pension from the occasional activity and by-production is merely a supplement to the basic production pension.
(21) Where an occasional activity or secondary production is carried out after business, separately for that purpose set up establishments or is not restricted to the processing of products of their own economy, or to such an extent as goes beyond the occasional and secondary activities, income from such activities shall be subject to a public income tax.
K § 12
Tax period
(22) The facts relevant for the assessment of the tax shall be assessed separately for each year. The assessment of the tax does not determine whether the agricultural production lasted a whole year or only part of a year.
TAXATION OF STATUS AND SINGLE AGRICULTURAL SPECIES
K § 13
Tax base
(23) The basis for determining gross income and the tax base shall be the annual farm return and uniform agricultural cooperatives.
(24) The gross pension shall consist of the amounts shown in the following accounts of the single agrarian accounts:
1. Sales from production activities (400)
2. Investment Activation (408)
3. Transmission of products, works and services (407)
4. Sales from non-production activities (410)
5. Other income (420)
6. Subsidy for sales (429)
Those amounts shall be reduced by:
1. purchase price of stocks sold (430)
2. turnover tax (441)
3. the selling price of the principal assets (448)
4. other income-reducing items (449)
5. material costs (300, 309, 311, 313, 315, 318, 319, 321, 323, 324, 331, 332, 337, 338, 339)
6. interest paid after deduction of interest received (363)
7. fees, except social security contributions of cooperative peasants (362)
8. deducted and paid wage tax on workers' wages (z 256).
The difference between these items shall be increased or reduced by:
1. change in stocks of unfinished products (451)
2. change in stocks of products and animals (452)
3. change in the balance of accruals and material costs (455).
(25) As allocations to funds under Paragraph 13 (1) (b) of the Act, the allocation to funds registered in account No 388, i.e. funds, is deducted from gross income established under the previous paragraph.
(a) recovery and development
(b)
(c) reserve
(d) housing construction
(e) social and cultural needs.
(26) The tax base shall be increased by the amounts used by the reserve fund to supplement the workers' fund (remuneration) and by the amounts used by the social and cultural needs fund to:
(a) reimbursement of differences between expenditure and revenue of recreational facilities in the management of organisations
(b) joint catering allowances for workers and cooperatives
(c) allowances for recreation and tours of workers and cooperatives.
(27) The tax base shall be rounded down to the amount divisible by 100.
K § 14
Tax rate
(28) The percentage rate of tax shall be one hundredth of the amount exceeding 1000 CZK of the average monthly pension payable to a permanent worker and shall be determined by the formula:
Based on 12xnumber of permanent workers -1000: 100
(29) The number of permanent staff for single agricultural cooperatives not keeping records of hours worked shall be determined using the formula:
Number of hours worked by all workers including temporary staff 2100
Total number of days worked includes days worked by members of the JZD, permanent workers, non-members of the JZD, employees, helping as well as temporary staff. The day worked is counted as the day in which the work lasted more than 6 hours.
(30) The number of permanent workers in farms and in the case of single agricultural cooperatives keeping records according to hours worked shall be determined by the formula:
Number of hours worked by all workers including temporary staff 2100
(31) The calculated number of permanent staff shall be rounded up to the whole staff and the average pension determined shall be rounded down to the whole crown.
(32) The total amount of tax shall be calculated by multiplying the taxable amount (Paragraph 13) by the tax rate calculated in accordance with paragraphs 28 to 30.
Example of calculation of the tax base and tax in the JZD:
| Kčs | |||
|---|---|---|---|
| Hrubý důchod, zjištěný podle odst. 24 | 3 200 000 | ||
| Částky zvyšující základ daně (odst. 26) | 300 000 | ||
| 3 500 000 | |||
| Odečítá se: | |||
| Kčs | |||
| Zaplacená daň z pozemků | 220 000 | ||
| Příděl fondu obnovy a rozvoje | 240 000 | ||
| Příděl fondu obratovému | 140 000 | ||
| Příděl fondu reservnímu | 60 000 | ||
| Příděl fondu sociálních a kulturních potřeb | 30 000 | ||
| Příděl fondu bytové výstavby | 40 000 | ||
| Pojistné majetkového pojištění | 30 000 | ||
| Příspěvky na úhradu nákladů sociálního zabezpečení družstevních rolníků | 40 000 | 800 000 | |
| A | Základ daně | 2 700 000 | |
| B | Počet stálých pracovníků (počet odpracovaných dnů celkem 40 300:260) činí | 155 | |
| C | průměrný měsíční důchod připadající na jednoho stálého pracovníka (jedna dvanáctina z podílu A: B) činí | 1 451 | |
| D | Sazba daně v % (jedna setina z částky převyšující 1000 Kčs průměrného důchodu ad C nebo vypočtená způsobem uvedeným v odst. 28 této vyhlášky) 4,51 % | ||
| E | Výsledná daň činí | 121 770 |
Taxation of citizens
Tax base
Article 15 and 16
(33) The average yield standards per hectare of agricultural land shall be:
| Ve třídách sazebníku daně z pozemků | Kčs |
|---|---|
| 1 až 5 | 3500 |
| 6 až 38 | 3000 |
| 39 až 43 | 2200 |
| 44 | 1500 |
(34) Changes in the integration of municipalities into natural habitats that will take place during the year are crucial for the tax assessment for the next year.
(35) The average profitability standards apply to the land on which the basic agricultural production is carried out, with the exception of the land devoted to the cultivation of specific crops (crops) referred to in Section 15 (3) of the Act.
(36) All land eligible for agricultural cultivation, irrespective of whether the land is actually cultivated, shall be included in the total amount of tax applicable.
(37) Pastures, if no conversion into arable land has been imposed under the rules on the protection of the agricultural fund, shall be included in the total area applicable to the calculation of the income subject to the tax by two decimals of the actual area. From non-agricultural land *) are included in the total area relevant for the calculation of the income subject to tax by fish ponds and water areas dedicated to reed cultivation by three decimals. Other non-agricultural land shall not be included in the area of the land relevant for the calculation of the taxable income.
(38) The taxable income shall be determined on the basis of the total area of land on 1 January of the year in which the tax is levied. The changes occurring during the year in the area of cultivated land shall not be taken into account in the tax assessment for that year.
(39) In order to determine which of the established average standards of profitability will be used in the present case for the calculation of the tax-subject pension, the natural habitat in which the land (the largest part of it) serves agricultural production is decisive.
(40) The income from the occasional activity and by-production shall be taxed in such a way that the calculated tax pursuant to Paragraph 18 (3) of the Act is increased accordingly.
(41) The income actually obtained from any sale (cash income) and the value of the products consumed by the taxpayer and members of his household or intended for their own consumption (in kind) after deduction of the costs incurred to achieve them is the income actually obtained from any sale (cash income) and the value of the products consumed by or for their own consumption (in kind) in the year preceding the year on which the tax is levied.
(42) Expenditure incurred to obtain income, if not demonstrated by the taxpayer, shall be deducted from the income from vine cultivation by a flat-rate amount of 40%, from the cultivation of other special crops by a flat-rate amount of 30% and from the specialised livestock production referred to in Article 15 (3) of the Act of 50% of the income actually obtained (both cash and in kind).
(43) The purchase prices applicable in the year preceding the year to which the tax is charged shall be applicable for the assessment of the actual revenue. Where basic or limit prices are set, the lowest basic or lower limit price shall apply.
(44) The sum of the pensions calculated according to the average standards of profitability and income from special crops or specialised livestock production shall constitute the tax base, which shall be rounded down to an amount divisible by 100.
(45) If the taxable amount referred to in paragraph 44 is less than 400 CZK, the tax shall not be measured.
(46) If the taxpayer operates basic agricultural production on a surface area of less than 1000 m2, or if the crop is grown on a surface of less than 500 m2, or if there are not more than 15 hives, the tax base is assumed to be less than 400 Kccs.
K § 18
Tax increases and reductions
(47) In order to increase or reduce the tax pursuant to § 18 (1) and (2) of the Act, the relevant ratios are as at 1 January of the year to which the tax is levied. Changes occurring during the year shall not be taken into account.
(48) The tax reduction shall be granted to taxpayers who have underage children (both own and adopted, grandchildren) if they live with a household taxpayer. If the taxpayer or any other person is required to receive allowances for such children or educational fees, only one child shall be taken into account for the reduction. It is not decisive for a tax reduction whether they have their own income or not.
(49) The temporary stay of children outside the common household, for example for reasons of treatment, learning, studies, is not a failure to include the child in the number of children responsible for the tax reduction.
(50) In order to reduce the tax, the same child can only be taken into account once, i.e. either for one taxpayer or if the taxpayer is subject to several taxes, only for one tax. If a taxpayer is subject to several taxes and between them a payroll tax, a reduction will always be granted to children only on the payroll tax.
(51) If agricultural production is carried out on a joint account by several persons to whom the tax is to be levied together, it shall also be considered as a whole for the purposes of the increase and reduction of the tax provided for in Article 18 (1) and (2) of the Act. Where agricultural production is carried out on a joint account by several taxpayers who care for the nutrition of minors, the number of all such minors is crucial for the reduction of the tax.
(52) Revenue giving rise to an increase of up to 50% shall mean revenue:
(a) the pursuit of an occasional activity and by-production in so far as it relates to basic agricultural production (Section 11 (b) of the Law and paragraphs 19 and 20 of this Decree);
(b) the sale of agricultural products directly to consumers (e.g. wine, fruit, vegetables, animal products).
(53) The increase in the tax shall take account of the revenue achieved in the year preceding the year to which the tax is levied.
(54) The National Committee will reduce tax by up to one half
(a) an elderly taxpayer who, on 1 January of the year on which the tax is levied, completed the 65th year of his age;
(b) a taxable person whose capacity to work is altered and who, for the purposes of the agricultural tax, is considered to be a taxable person who receives an invalidity or partial invalidity pension or whose medical condition is in accordance with the conditions for granting such a pension. A fact justifying the altered working capacity shall be demonstrated by the taxpayer by submitting an application for an invalidity or partially invalidity pension and by confirming to the Post Office that the pension is paid to him; if he does not receive such a pension, he shall prove that fact by a certificate issued by the social security assessor of the District National Committee. The tax relief on the grounds of overage and altered working capacity shall also be granted by the National Committee in cases where more than one person is engaged in agricultural production on a joint account as principal employment and if the above conditions are met for at least one of them,
(c) if local conditions so require, in particular if the taxpayer operates agricultural production under particularly unfavourable natural and productive conditions, which cannot be expressed in average profitability standards, he cannot, without his own fault, procure all the land or if the farmer is dependent on his or her family's nutrition solely or mainly on income from agricultural production and, as a result of local circumstances, cannot obtain additional income from secondary activity.
(55) Both the increase and the reduction in tax pursuant to § 18 are always calculated on the tax pursuant to § 17 (1) of the Act.
K § 19
Tax-free minimum
(56) Fees whose income from agricultural production, together with income from other sources, such as employment, gainful activities, pensions, etc., does not exceed 3000 CZK per year shall not be measured.
(57) If more than one person operates agricultural production on a joint account, the provisions of Paragraph 19 of the Act shall apply only if the total of the income of all persons does not exceed a specified threshold.
COMMON PROVISIONS
K § 22
(58) If the cooperative authorises the new member to carry out, by the end of the year, the income from agricultural production on his own account and not on the account of the cooperative, he is obliged to pay the tax for the whole year.
(59) The write-off of instalments pursuant to Section 22 (1) of the Act shall be carried out by the National Committee without a request on the basis of a notification (Section 21 of the Act).
K § 23
Measurement and payment of tax
(60) The tax on land and the tax on pensions is rounded down to the whole crown.
(61) The beginning and time of unloading of the collective regulatory list shall be announced by the National Committee by a decree on the municipal board or otherwise in the usual place and shall be noted on the list.
(62) In cases where there is a change in the amount of the taxpayer's tax liability during the year (Section 22 of the Act), the National Committee shall communicate the newly adjusted amount of the tax liability to the taxpayer by a special payment rate.
K § 27
Tax administration
(63) In the land tax return, the taxpayer (citizen) shall indicate only the land which he has in the district of the local national committee to which he submits the return. In the income tax return, the tax payer shall indicate the amount and revenue of all the land it manages, irrespective of the perimeter of the national committee of the land.
Efficacy
(64) This decree shall take effect on 1 January 1967.
Minister:
Dvořák v. r.
*) The characteristics of agricultural and non-agricultural land are contained in the Annex to Decree No. 23 / 1964 Coll., implementing Act No. 22 / 1964 Coll., on Real Estate Records and in Decree No. 133 / 1965 Coll., amending Decree No. 23 / 1964 Coll.
*) Annex to Decree No. 23 / 1964 Coll., implementing the Real Estate Registration Act.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 114 / 1966 Coll., implementing the Act 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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