Act Slovak National Council No. 122 / 1971 Coll.
Law of the Slovak National Council on the budgetary determination of income of contributions, pension tax and social security contributions and their administration
Valid
Effective from 01.01.1972
122
THE LAW
Slovak National Council
of 20 October 1971
on the budgetary determination and management of income, pension and social security contributions
The Slovak National Council decided on this law:
The proceeds of contributions, pension tax and social security contributions, which are not, under the Act No. 111 / 1971 Coll., on contributions to the State Budget and social security contributions, as amended, and No. 113 / 1971 Coll., on pension tax and social security contributions, as amended, on the income of the State Budget of the Federation, shall be determined as follows:
(a) the proceeds of the contributions pursuant to § 1 (a), (b) and (g) of Act No. 111 / 1971 Coll. are revenue from the state budget of the Slovak Socialist Republic and, if applicable, from contributions from organisations managed by national committees, income from budgets of national committees.
(b) the proceeds of the tax pursuant to Act No. 113 / 1971 Coll. are the revenue of the budgets of the national committees, and it is a tax from state central management organisations; the revenue of the State budget of the Slovak Socialist Republic;
(c) the yield of the social security contribution shall be the income of the State budget of the Slovak Socialist Republic, with the exception of the social security contribution from organisations managed by the national committees, which shall be entered in the budgets of the national committees.
(1) Return and pension tax management, the revenue of which is the income of which pursuant to Article 1
(a) the state budget of the Slovak Socialist Republic, carry out financial administration, *)
(b) the budgets of the national committees; they shall be carried out by the national committees. * *)
(2) The management of the social security contribution referred to in Article 1 is carried out by the authorities responsible for managing contributions or taxes.
(3) The management of contributions, pension tax and social security contributions of organisations managed by the National Committee of the Slovak Socialist Republic of Bratislava is carried out at first instance by the National Committee of the Slovak Socialist Republic of Bratislava.
(4) The tax administration pursuant to Act No. 113 / 1971 Coll., on pension tax and social security contributions, as amended, is carried out by the City Financial Administration in Bratislava, where the source of their income is the Slovak Socialist Republic.
This Act shall take effect on 1 January 1972.
Klokoč v. r.
Ing. Hanuš v. r.
*) Act SNR No. 115 / 1970 Coll., on Financial Administrations.
* *) Act No. 69 / 1967 Coll., on National Committees, as amended by him changing and supplementing it.
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Regulation Information
| Citation | Act of the Slovak National Council No. 122 / 1971 Coll., on the budgetary determination of income of contributions, pension tax and social security contributions and their management |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.10.1971 |
|---|---|
| Effective from | 01.01.1972 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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