Act No. 123 / 1962 Coll.
Act amending and supplementing the Act on Agricultural Tax
Valid
Effective from 28.12.1962
123
THE LAW
of 19 December 1962
amending and supplementing the Agricultural Tax Act
The National Assembly of the Czechoslovak Socialist Republic decided on this law:
Act No. 50 / 1959 Coll., on Agricultural Tax, is amended as follows:
1.
"Members of single agricultural cooperatives shall be exempt from tax, both from income received from the cooperative in cash or in kind as remuneration for their work, or as repayments of investment loans, and from income generated by the operation of the husk farm, with the exception of income from the cultivation of vines. '
2. Paragraph 7 (1) reads as follows:
"(1) The income generated by the tax is indeed the total gross cash revenue from the crop and livestock production, the operation of the ancillary economic sectors and associated production, the income for work and services, the sales for agricultural products supplied by members of the single agricultural cooperatives to meet the cooperative's purchasing tasks and the value in kind divided into labour units. The amounts allocated to an indivisible fund for extended reproduction and repayments of members' investment loans and the value of savings on self-help buildings shall be deducted from the income tax. '
3.
"(1) The tax rate shall be:
| horské a bramborářsko-ovesné | 1 % |
| bramborářské | 1 - 5 % |
| řepařské | 5 - 12 % |
| kukuřičné | 4 - 10 % |
the tax base.
(2) In agreement with the Ministry of Agriculture, Forestry and Water, the Ministry of Finance sets out the average amount of tax for each region and production area for which the tax rate is determined by spread within this range. Similarly, the Regional National Committee determines the average amount of tax per district.
(3) The Council of the District National Committee, after consulting the Board of the Local National Committee, shall determine, for each single agricultural cooperative whose land is included in an area for which the rate of tax is fixed by spread, the rate of tax within this range, taking into account local production conditions, in particular those not sufficiently expressed by the inclusion of the land in the production area.
(4) The national committee shall increase the tax paid to the single agricultural cooperatives producing vines by:
(a) 5, - to 7, - CZK for each litre of wine produced,
(b) 3,50 to 5, - Kčs for each kilogram of grapes harvested,
which do not deliver at fixed purchase prices to the central funds or which are distributed or, where appropriate, sold to their members in kind over the quantities laid down in their own statutes and, where appropriate, the annual production and financing plan approved by the district national committee. "(*)
4. Article 9 (1) reads as follows:
"(1) The tax levied pursuant to Article 8 shall be reduced by the local national committee to cooperatives, which, by their own resources, shall allocate an indivisible fund to extended reproduction and to the repayments of investment loans by members an amount exceeding the threshold established by the Ministry of Finance and the Ministry of Agriculture, Forestry and Water, by 10 - 50% of the amounts allocated to the indivisible fund above the threshold. '
5. Article 10 (1) and (4) reads as follows:
"(1) The single agricultural cooperative shall be required to pay advances on tax for the current year, on the provisional annual obligation of 20% by 31 March, 30% by 31 July, 20% by 30 September and 30% by 30 November of the current year.
(4) The increase in tax pursuant to Paragraph 8 (4), if it is due to late payments, shall be due within 15 days of delivery of the payment notice. The remaining amounts are due in regular instalments of the tax. The tax increase provided for in Article 20 (3) shall be due within 15 days of receipt of the payment notice. '
6. Article 15 (2) to (4) reads as follows:
"(2) Charges engaged in agricultural production at an area of more than 20 arcs, where their income or income of their spouses or of their spouses or spouses from employment or private gainful activities, etc. exceeds that of agricultural production, shall be increased by up to 100% by the national committee, as a rule by at least 100 Kns.
(3
(a) 5, - to 7, - CZK for each litre of wine produced,
(b) 3,50 to 5, - Kčs for each kilogram of grapes harvested,
which they shall not deliver at fixed buying-in prices to the central funds and, where appropriate, to be used for own consumption in excess of the fixed quantity. *)
(4) The tax shall not be measured if, after an increase or reduction, less than 20 CZK. '
7.
"Tax-free minimum
Taxpayers who are dependent on their family's nutrition and nutrition solely on agricultural income shall not be tax-free unless the income exceeds 3000 CZK per year. '
8. Article 19 (1) and (3) reads as follows:
"(1) The taxpayers are required to calculate the tax themselves and to pay it to the competent national committee in instalments, 20% by 31 March, 30% by 31 July, 20% by 30 September and 30% by 30 November of the current year.
(3) The increase in tax pursuant to Paragraph 20 (3) shall be due within 45 days of the date of unloading of the statutory list or 15 days of the date of delivery of the payment notice. The difference between the tax levied on the increase in the tax base pursuant to § 14 and the tax increase pursuant to § 15 (2) and (3), if it relates to late payments, shall be due within 45 days of the date of unloading of the statutory list, or 15 days of the date of service of the payment notice. The remaining amounts shall be due in regular instalments. ';
9. Paragraph 20 (2) and (3) reads as follows:
"(2) The VAT return need not be lodged by taxpayers who have not changed the circumstances relevant to the assessment and who shall notify the national committee within the time limit referred to in paragraph 1.
(3) If the taxpayer does not submit a confession or notification on time, the tax may be increased by up to 10% in accordance with Paragraph 15 (1). '
This Act shall take effect on the date of its publication and shall apply to the assessment of the agricultural tax as from 1963.
Novotný v. r.
Fierlinger v. r.
Broad v. r.
*) The sale of wine directly to consumers is prohibited by Decree No. 103 / 1962 Coll., on the treatment of the sale of surplus agricultural products.
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Regulation Information
| Citation | Act No. 123 / 1962 Coll., amending and supplementing the Act on Agricultural Tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.12.1962 |
|---|---|
| Effective from | 28.12.1962 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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