Act of the Czech National Council No. 117 / 1971 Coll.
Act of the Czech National Council on budgetary determination of income and administration of contributions, pension tax and social security contributions
Valid
Effective from 01.01.1972
117
THE LAW
Czech National Council
of 12 October 1971
on the budgetary determination of revenue and management of contributions, pension tax and social security contributions
The Czech National Council decided on this law:
If, under the Federal Assembly's laws, the income of contributions, pension taxes and social security contributions is not the income of the Federation's state budget, the income of
(a) contributions pursuant to § 1 (a), (b) and (g) of Act No. 111 / 1971 Coll., on contributions to the state budget and social security contributions, as amended, to the state budget of the Czech Socialist Republic and on the proceeds of contributions from organisations managed by national committees, to the budgets of national committees;
(b) taxes pursuant to Act No. 113 / 1971 Coll., on pension and social security contributions, to the budget of the National Committees and, if there is a tax revenue from state organisations centrally managed, to the state budget of the Czech Socialist Republic;
(c) social security contributions under the laws referred to in (a) and (b) to the state budget of the Czech Socialist Republic. However, social security contributions from organisations managed by national committees shall be made to the budget of the managing national committee and social security contributions from production and consumption cooperatives and their managing bodies to the budget of the relevant regional national committee.
(1) Administration of the levies or taxes referred to in Paragraph 1, the proceeds of which are:
a) to the state budget of the Czech Socialist Republic, perform financial administrations, *)
(b) to the budget of national committees, they shall implement national committees. * *)
(2) The management of the social security contribution is carried out by the authorities responsible for managing contributions or taxes.
(3) The administration of contributions, taxes and social security contributions for organisations managed by the National Committee of Prague City is carried out at first instance by the National Committee of Prague City.
(4) The tax administration according to Act No. 113 / 1971 Coll., on pension tax and social security contributions, as amended, is carried out by taxpayers based abroad, if the source of income is in the territory of the Czech Socialist Republic, the District Financial Administration in Prague 1.
This Act shall take effect on 1 January 1972.
Erban v. r.
Korcák v. r.
*) Act No. 33 / 1970 Coll., on Financial Administrations.
* *) Act No. 69 / 1967 Coll., on National Committees, as amended.
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Regulation Information
| Citation | Act of the Czech National Council No. 117 / 1971 Coll., on the budgetary determination of income and administration of contributions, pension tax and social security contributions |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.10.1971 |
|---|---|
| Effective from | 01.01.1972 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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