Decree of the Ministry of Finance No. 124 / 1962 Coll.
Decree of the Ministry of Finance implementing the Act on Agricultural Taxation
Valid
Effective from 28.12.1962
124
DECLARATION
Ministry of Finance
of 21 December 1962
implementing the Agricultural Tax Act
In agreement with the Ministry of Agriculture, Forestry and Water, the Ministry of Finance, after consulting the National Committees, provides for the agricultural tax, as amended by Act No. 123 / 1962 Coll. (hereinafter referred to as "the Act"):
The mission of the agricultural tax is to help increase socialist agricultural production. It is intended to mitigate the differences in pensions of single agricultural cooperatives and cooperatives operating in different production areas. It is intended to work actively to increase production and its economy by deepening socialist production relations in agriculture and by developing creative participation of agricultural workers in agricultural production management, strengthening and strengthening the interest of single agricultural cooperatives in long-term development and the dissemination of own funds, in particular indivisible funds. The new agricultural tax arrangements are intended to further involve local and regional national committees in order to actively help single agricultural cooperatives to develop production and economy.
The tax thus adjusted does not have a fiscal and administrative character, but is an economic instrument that the national committees will use as one of the means to develop agricultural production and consolidate cooperatives.
Tax obligation
K § 2
(1) Agricultural tax shall be paid by the single agricultural cooperatives (hereinafter referred to as cooperatives) and by natural persons (hereinafter referred to as "other taxpayers") on income from agricultural production operated on their own account or on a joint account.
(2) Other taxpayers shall mean:
(a) individual farmers for which the operation of agricultural production is their principal occupation;
(b) members of single agricultural cooperatives in respect of income from vine cultivation;
(c) privately-managed vine growers, vegetables, fruit, medicinal and aromatic plants, seeds, etc., provided that such cultivation does not have the character of business;
(d) persons who cultivate land in addition to their employment in employment or other occupation.
(3) In order to assess the tax liability (who pays tax), the actual operation of agricultural production and the fact on whose account the income generated by that production is decisive. It is not decisive how many persons carry out agricultural production for their own or common account.
(4) Where agricultural production is jointly run 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 passed on to more than one person on a joint account, the tax shall be charged to any of them.
(5) Each of the persons engaged in agricultural production on a common account is obliged by hand to pay a common and non-differentiated tax.
(6) In order to assess the tax liability, it is irrelevant whether the income from agricultural production has been achieved by cultivation of own or hired land or land taken into management on the basis of any other legal relationship.
Exemption
K § 3
(7) The members of the cooperatives are exempt from the agricultural tax on those income,
(a) which they receive from the joint cooperative management of money and in kind as remuneration for work and, where appropriate, repayments of investment loans;
(b) which they have obtained from agricultural production on their husbandry farm, with the exception of the income from vine cultivation. As for the income from vine cultivation, agricultural taxes are subject to the same conditions as other taxpayers.
K § 4 and 5
(8) The tax base shall be rounded up to an amount divisible by 100.
(9) The facts relevant for the assessment of the tax shall be assessed separately for each year. It is not decisive for the tax assessment whether agricultural production lasted all year or only part of year.
Measurement and payment of tax on single agricultural cooperatives
K § 6
(10) In the case of cooperatives, the agricultural production shall mean any activity which the cooperative carries on regardless of the scope of the activity and the manner in which it operates.
K § 7
Income subject to tax
(11) The basis for determining the income of the taxable person shall be the annual statement of the cooperative approved by the member meeting of the cooperative members and verified by the district national committee.
(12) Revenue subject to tax shall consist of:
(a) gross cash income actually obtained (sales)
1. from vegetable production,
2. from livestock production,
3. for related products,
4. for forest products,
5. the implementation of other services and works;
(b) the sales of agricultural products delivered by members of the single agricultural cooperatives from the holding to meet the cooperative's contracts (the sales of agricultural products supplied by members above the performance of the cooperative's contractual tasks shall not be included in the income subject to tax);
(c) the value in kind divided into units of work, calculated by multiplying the value in kind per unit of work by the actual number of units of work to which they are issued.
The data referred to in points (a) to (c) shall be obtained from the cooperative's annual statement, part "Cash income and distribution '.
(13) In kind, the rations to feed and seed funds are not part of the income tax.
(14) From income subject to tax, the following shall be deducted:
(a) amounts shown in the annual statement, part of "Cash income and their distribution," under the headings
1. "Allocation of an indivisible fund for extended reproduction"
2. "Allocation of an indivisible fund for the repayment of investment loans by members"
(b) the value of the savings on self-help buildings to be recorded from the annual statement, part of the "Annual balance sheet of the JZD," item "Indivisible Investment Construction Fund" as the difference between the initial and final situation.
(15) The basis of the tax is therefore income subject to tax after deduction of the amounts allocated to the indivisible fund and the value of the savings on the construction of self-help.
Example of establishing the tax base
Gross cash income:
| z rostlinné výroby | 2 160 000 Kčs |
| ze živočišné výroby | 2 640 000 Kčs |
| z přidružené výroby | 150 000 Kčs |
| z lesní výroby | 60 000 Kčs |
| za práce a služby | 90 000 Kčs |
| peněžní příjmy celkem | 5 100 000 Kčs |
Value in kind divided into units:
| Hodnota naturálií vydaných na pracovní jednotku činí 2,- Kčs, celkový počet pracovních jednotek, na něž se naturálie vydávají činí 100 000, hodnota naturálií celkem (100 000×2) | 200 000 Kčs |
| Hodnota zemědělských výrobků dodaných členy družstva ze záhumenků na splnění smlouvy družstva | 100 000 Kčs |
Total tax paid income 5 400 000 Kcs
From that:
| 1. Příděly nedělitelnému fondu | ||
| a) na rozšířenou reprodukci | 258 000 Kčs | |
| b) na splátky investičních půjček členů | 30 000 Kčs | |
| 2. Hodnota úspor na stavbách prováděných svépomocí | 132 000 Kčs | 420 000 Kčs |
| Základ daně | 4 980 000 Kčs | |
K § 8
Tax rate
(16) If the cooperative's land lies in different production areas, the rate applicable to the production area in which the largest part of the land eligible for agricultural cultivation is situated shall be taken into account when setting the rate.
(17) The Council of the District National Committee, after consulting the Board of the Local National Committee, shall, for each single agricultural cooperative whose land is included in the potato, beet or corn sector, establish a tax rate within the range provided for in Paragraph 8 (1) of the Act, taking into account the below-average or above-average results achieved by the cooperatives due to the effects of local production conditions, in particular those not sufficiently expressed by the inclusion of the land in the relevant production area (objective conditions).
(18) The rates of tax for individual agricultural cooperatives shall be fixed in such a way that the average amount of tax (excluding discounts) is in the area of:
| bramborářské | 3 % |
| řepařské | 9 % |
| kukuřičné | 7 % |
income subject to tax. Where, under objective conditions, a tax rate of more than 10% would be taken into account in the beet sector, but would distort the process of extended reproduction, the rate of 10% shall be fixed.
(19) The objective conditions are in particular:
(a) soil inclusion in the production area;
(b) the location of the parcels, their narrowness and the possibility of using mechanisation;
(c) land suitable for the cultivation of certain particularly profitable crops (e.g. vines, vegetables, fruit, seeds, medicinal and aromatic plants);
(d) the investment equipment of the cooperative (cases where the cooperative has already taken over when establishing a suitable economic building, equipment, melioration, etc.).
(20) In determining the tax rate, account should not be taken of the below-average or above-average results achieved by the cooperative only as a result of greater or lesser stabilisation, better or worse intensification of agricultural production, the ratio of plant and animal production, better or worse organisation of labour in the cooperative, the labour ethic of the members of the cooperative, etc. (subjective conditions).
(21) In determining the tax rate by the Council of the National Cooperative Councils, it is crucial if the cooperative achieves substantially lower or higher gross cash income per hectare of cultivated land by virtue of objective conditions compared to the average gross income of all cooperatives of the same district and production area.
K § 9
Tax reduction
(22) Cooperatives who allocate to an indivisible fund (to extended reproduction of basic funds and to repayments of investment loans to members) an amount of own funds exceeding 4% of gross cash income shall be reduced by the tax calculated in accordance with § 8 (1) to (3) of the Law in the field of:
| kukuřičné a řepařské | o 10 % - 30 % |
| bramborářské | o 20 % - 40 % |
| bramborářsko-ovesné a horské | o 30 % - 50 % |
the amounts allocated to the indivisible fund above that threshold. Gross cash income relevant to the establishment of the threshold referred to in the first sentence shall be included in the income underlying the allocation to cooperative funds.
(23) The amount of the tax rebate at the increased allocation of an indivisible fund within that margin shall be decided provisionally by the national committee when establishing the provisional tax liability (Section 10 (2) of the Act) and the amount of the discount shall be decided definitively when measuring the tax after the end of the year for which the tax is levied; taking into account the financial situation, the investment equipment and the need and possibilities for the development of the cooperative.
(24) The tax reduction due to the higher allocation of an indivisible fund shall be calculated as follows:
| Základ daně v kukuřičné oblasti | 7 800 000 Kčs |
| Daň 7 % | 546 000 Kčs |
| Zvýšení daně podle § 8 odst. 4 | 30 000 Kčs |
| Celkem daň | 576 000 Kčs |
| Příděl nedělitelnému fondu na rozšířenou reprodukci a na splátky investičních půjček členů činí | 483 000 Kčs; |
| hrubé peněžní příjmy tvořící základ pro příděly družstevním fondům činí 6 900 000 Kčs, takže příděly představují 7 % hrubých příjmů a převyšují stanovenou hranici (4 % hrubých příjmů, tj. 276 000 Kčs) o 207 000 Kčs; |
| vyměřená daň se sníží např. o 20 % této částky, tj. o | 41 400 Kčs |
| takže výsledná daň činí | 534 600 Kčs |
(25) The National Committee may, in accordance with the provisions of Section 9 (2) (a) of the Act, reduce the tax to a cooperative in the border counties, if this cooperative achieves sub-average results because it has a small membership base in the absence of mechanisation and organisation of work, or where there is a significant area of non-member land per worker.
(26) The tax reduction provided for in the preceding paragraph should be authorised in a differentiated manner, taking into account the production conditions in which the cooperative operates agricultural production. In mountain and potato areas, it is appropriate to allow discounts higher than in other areas.
Example of tax reduction:
The tax will be reduced for example in the area
| kukuřičné a řepařské | o 10 % - 30 % |
| bramborářské | o 20 % - 40 % |
| bramborářské-ovesné a horské | o 30 % - 50 % |
taxes levied.
(27) The National Committee may, in accordance with the provisions of Paragraph 9 (2) (b) of the Act, reduce the tax on newly created cooperatives and cooperatives which are not yet economically and financially consolidated by up to half of the two years after their establishment or for two years following the substantial extension of the cooperative's membership and land base. A substantial extension of the Member and Soil Base shall be considered if the cooperative increases the area of cultivated land by more than half over two years, mainly through the association of land by new members of the cooperative.
(28) The tax reduction should correspond to the financial and economic situation of the cooperative. Therefore, it will regularly be larger in the first year after the establishment or substantial expansion of the cooperative and smaller in the second year. In the first year the tax may be reduced by e.g. 30% to 50% and in the second year by 10% to 30%. The National Committee shall also take into account the conditions set out in paragraph 19 when granting the amount of the discount.
(29) The total tax reduction provided for in § 9 (1) and (2) of the Act may amount to no more than half the tax calculated under § 8 (1) to (3).
K § 10
Payment of tax
(30) The cooperative is obliged to pay the national committee
(a) the tax advance for the current year in accordance with the provisional annual obligation to be imposed on the cooperative by the national committee in accordance with the annual production plan; notify the cooperative of the amount of the provisional annual obligation and its split into instalments; in determining the provisional tax obligation, take into account any tax reductions provided for in paragraphs 22 to 29;
(b) the difference between the higher tax rule according to the payment notice and the amount calculated by the cooperative (Section 10 (3) of the Act) or the advance payment (Section 10 (1) of the Act); the difference is due within 15 days of delivery of the payment notice or additional tax regulation.
(31) The difference between the lower tax rule according to the payment notice and the advances actually paid (Section 10 (1) of the Act) shall be counted against the tax advances for the current year.
(32) In order to determine the provisional tax obligation, the cooperative shall submit to the national committee an annual production and financing plan for the current year or an extract thereof no later than the deadline set by the Ministry of Agriculture, Forestry and Water for its preparation.
(33) The National Committee may, on request, reduce the provisional tax duty accordingly if it is shown during the year that the cooperative does not achieve the planned gross income.
K § 11
Measurement and payment of tax on other taxpayers
(34) Agricultural production for other taxpayers is the cultivation of land devoted to agriculture, forestry and ponds and includes basic agricultural activity, i.e. plant and animal production, as well as occasional activity and secondary production, in so far as it relates to basic agricultural activity.
(35) The crop production in addition to the cultivation of common agricultural crops (grains, okopanins, oilseeds, fodder plants) includes, in particular, the cultivation of specific crops (hops, vines, tobacco, peppers, vegetables, strawberries, fruit), medicinal and aromatic plants, seeds of all kinds, logging, reed cutting. Animal production also includes breeding of bees, fur animals, fish, etc.
(36) 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, where it is limited to the processing of products of its own economy (butter, curd, must, wine, etc.), or which is an occasional production carried out without foreign labour, e.g. the domestic production of wooden tools, shirts.
(37) These activities may be considered as occasional and ancillary only if basic agricultural production is carried out as a principal activity and the revenue from occasional activity and by-production is merely a supplement to basic production revenue.
(38) Where the occasional activity or secondary production is carried out after trade, 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 and 13
Income subject to tax
(39) The average profitability standards apply to the land on which the basic agricultural production is carried out, with the exception of those devoted to the cultivation of specific crops.
(40) Changes in the classification of municipalities that occur during the year apply to the tax assessment next year.
(41) All land eligible for agricultural cultivation, irrespective of whether the land is actually cultivated, shall be included in the total amount of tax applicable.
(42) Land occupied by forestry shall be included in the total area relevant for the calculation of income subject to a tax of one decimal, land devoted to pond farming by three decimals and pasture, provided that, under the rules on the protection of the agricultural land fund, their conversion into arable land has not been imposed, two decimals of actual area.
(43) Land occupied with sand, gravel, clay digging, stone breaking, built-up area and courtyard, roads, field paths and barren land shall not be included in the area of land relevant for the calculation of income subject to tax according to average profitability standards. Equally, swamps, lakes and ponds are assessed if the taxpayer does not use them economically and does not benefit from fishing, cutting reeds, mining peat, etc.
(44) In order to determine the income of the taxable person, the total area of land according to the condition as at 1 January of the year to which the tax is levied shall be determined. 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.
(45) The production area in which the land (the largest part of which) serves agricultural production is located is decisive to determine which of the established average profitability standards will be used in the present case for the calculation of the taxable income.
(46) The income from the occasional activity and by-production is taxed by increasing the income of the tax calculated according to the average standards of profitability in accordance with Section 14 of the Law.
Tax on actual income
(47) Hops, grapes, tobacco, root peppers, vegetables, strawberries, fruit, medicinal and aromatic plants, seeds of all kinds and flowers shall be considered as specific crops (crops).
(48) Breeding of bees, fur animals and laboratory animals shall be considered as specialised livestock production.
(49) The income generated by the tax on the land used for cultivation of the crops referred to in paragraph 47 and on the livestock production referred to in paragraph 48 shall be 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 expenditure incurred to achieve them.
(50) The expenditure incurred to obtain income from vine cultivation shall be deducted by a flat-rate amount of 40% and by the cultivation of other specific crops by a flat-rate amount of 30% of the income actually obtained (both cash and in kind) for specialised livestock production by the amounts actually incurred by the taxpayer; in the case of livestock production, the taxpayer is obliged to provide proof of expenditure.
(51) 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 framework prices are set, the lowest framework price applies.
(52) Total revenue and costs incurred in the year preceding the year for which the tax is levied shall be decisive for determining the income subject to the tax on the cultivation of special crops or specialised livestock production.
Tax base
(53) The sum of the income subject to the tax calculated according to the average standards of profitability and income subject to the tax on special crops or on specialised livestock production shall constitute the tax base, which shall be rounded up to an amount divisible by 100.
(54) Where the taxable amount referred to in paragraph 53 is less than 400 CZK, the taxpayer shall not be obliged to submit a return.
(55) If a taxpayer operates basic agricultural production at a surface area of less than 1000 m2 or if he also cultivates special crops (crops) at a surface area of less than 500 m2, the taxable amount is assumed to be less than 400 CZK. Dani is also not subject to income from agricultural production carried out in home gardens which are subject to home tax together with buildings.
K § 14
(56) Exceptional income for which the tax income calculated according to average profitability standards by up to 100% can be increased shall be taken to mean, in particular:
(a) the pursuit of an occasional activity and by-production in so far as it relates to basic agricultural production (Section 11 of the Act and paragraph 37 of this Decree);
(b) the cultivation of certain crops or the rearing of certain livestock, with the exception of the specific crops and specialised livestock production referred to in paragraphs 47 and 48 of this Order, which have a substantially higher income than average profitability standards (e.g. early potato cultivation, particularly intensive livestock production).
(57) Exceptional revenues in the year preceding the year to which the tax is charged are decisive for increasing the income of the taxable person.
(58) The income subject to a tax calculated on the basis of the average standards of return may be reduced, in particular if the taxpayer operates the agricultural economy in particularly unfavourable natural and productive conditions, which cannot be expressed in average profitability standards, and if the farmer is dependent on his or her family's or family's nutrition, solely or principally on income from the farm and cannot obtain additional income from secondary activities as a result of local circumstances. In reducing the taxable income, account must also be taken of the age and working capacity of the taxpayer.
Article 15
Tax rate
(59) In particular, income from employment, private gainful activities, pensions, etc., achieved in the year preceding the year to which the tax is levied, is decisive for the tax increase provided for in Article 15 (2) of the Act. The income from short-term employment (e.g. campaign work in sugar factories and distilleries, etc.) and the income from brigades' help to combat impact work (agricultural brigades, brigades to eliminate the consequences of forest disasters, etc.) shall not be taken into account unless such activity takes more than 4 months in a calendar year. For pensioners operating on agricultural holdings, the national committee shall take into account the amount of the pension and the social circumstances of the pensioner and, if the pension does not exceed an appropriate amount, e.g. 800 CZK per month, the national committee may waive the tax increase.
(60) The rate of increase referred to in Article 15 (2) shall be decided by the National Committee, taking into account the local conditions and social and family circumstances of the taxpayer and, where justified, shall increase the tax by an amount of less than 100 CZK. Such conditions and conditions are, in particular, the need to ensure on-site agricultural production, the number of underage children dependent on the payer or his spouse, the age and reduced working capacity of the payer as a result of his or her age or illness, etc.
(61) In order to increase the tax pursuant to Article 15 (3) of the Act, account shall be taken of the quantities of wine or grapes used for the own consumption of growers and the consumption of members of their household, provided that they do not exceed either 300 l of wine or 400 kg of grapes. Within this range, the local national committee shall determine for each taxpayer an adequate quantity of wine or grapes for self-consumption, taking into account the number of members of the family working permanently in agriculture. The increase in the tax on taxpayers who grow vines per area of more than 5 ars and who can be reliably detected and controlled by the production and stock of wine shall be calculated by reference to the quantities of wine left for their own consumption above the quantity and not delivered to the central funds. In cases where the increase cannot be calculated in that way, the increase shall be calculated on the basis of the quantity of grapes, by subtracting from the total crop of grapes the quantity delivered to the buying-in undertakings and the quantity determined for own consumption and the remainder being the basis for calculating the increase. In order to ensure reliable evidence for the calculation of the increase in the tax on the quantity of grapes, the national committee shall, for each vine grower, estimate each year the crop of grapes.
(62) The rate of the tax increase referred to in Article 15 (3) shall be determined by the national committee, taking into account local conditions, in particular the extent of vine cultivation, the quantity of grapes or wine delivered to the buying-in undertakings, the quantities of wine used for own consumption, the rate of the tax increase referred to in Article 15 (3).
(63) If, at the same time, a tax increase is made pursuant to § 15 (2) and (3) of the Act, an increase under § 15 (2) shall not be taken into account when calculating the increase under § 15 (3).
(64) The tax increase provided for in Paragraph 15 (3) of the Act is as follows:
| Příjmy z provozování běžné | 4000 Kčs |
| Vinná réva se pěstuje na 15 arech, z nichž celková úroda hroznů činí 8 q. | |
| Z toho bylo dodáno výkupnímu podniku 2 q hroznů za | 1400 Kčs |
| Zbytek (6 q) si ponechal poplatník pro vlastní spotřebu, takže do základu daně se započte (oceněno v nákupních cenách srov. odst. 51 vyhlášky) částka | 4200 Kčs |
| Základ daně celkem | 9600 Kčs |
| Daň činí | 640 Kčs |
| Pro zvýšení podle § 15 odst. 3 zákona se přihlíží pouze k množství hroznů ponechaných pro vlastní spotřebu, pokud převyšuje např. 4 q, takže pro zvýšení přichází v úvahu 2 q hroznů a při zvýšení 4 Kčs za 1 kg činí zvýšení celkem | 800 Kčs |
| Daň po zvýšení činí celkem | 1440 Kčs |
Similarly, if the tax increase is calculated on the basis of the quantities of wine actually sold and consumed.
K § 16
Tax increases and reductions
(65) In order to increase or reduce the tax, the relevant ratios are as at 1 January of the year to which the tax is levied. The changes that will occur during this year are not taken into account.
(66) The tax reduction shall be granted to taxpayers who have underage children (grandchildren, pastors, shelters) when living with a household taxpayer. It is not decisive for a tax reduction if children have their own income or not.
(67) 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.
(68) 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.
(69) If agricultural production is carried out on a joint account by several persons to whom the tax is to be levied together, it is also considered to be one whole for the purpose of increasing and reducing the tax under Article 16 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.
(70) Both the increase and the reduction in tax pursuant to § 16 are always calculated on the tax pursuant to § 15 (1) of the Act.
K § 17
Tax-free minimum
(71) Where more than one person operates agricultural production on a joint account, the provisions of Paragraph 17 of the Act shall apply only if all of these persons are exclusively dependent on the income from agricultural production by their family's nutrition and nutrition.
K § 18
(72) If the taxpayer joins the cooperative before 31 March of the current year, he shall not be required to tax that year, or the prescribed tax shall be written off in full. If he joins the cooperative between 1 April and 31 July, the second to fourth instalments, i.e. 80% of the tax charged, shall be written off. If he joins the cooperative between 1 August and 30 September, he shall receive a third and fourth instalment, i.e. 50% of the tax charged. If he joins the cooperative between 1 October and 30 November, the fourth instalment, i.e. 30% of the tax charged, will be written off. If he joins the cooperative after 30 November, the taxpayer is obliged to pay the full tax charged for this year.
(73) 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.
(74) The depreciation of the instalments referred to in paragraph 72 shall be made ex officio by the national committee on the basis of a notification (Section 21 of the Act).
K § 19
Payment of tax
(75) The additional tax charged shall be payable within 15 days of delivery of the additional payment notice.
Common provisions
K § 22
Notification of the tax regulation
(76) The establishment of an interim obligation or tax assessment shall be notified by the National Committee to the cooperative by means of a payment scale which shall include the calculation of the tax base, the resulting tax and the instruction of the appeal.
(77) The comprehensive regulatory list shall be set out by the National Committee for a public consultation for a period of 30 days.
(78) The beginning and time of the listing shall be announced by the National Committee by a decree on the municipal board or otherwise at the usual place and shall be noted on the list.
(79) Where there is a change in the amount of the taxpayer's tax liability during the year (Paragraph 18 of the Law and paragraph 72 of this Decree), the National Committee shall communicate the newly adjusted amount of the tax liability to the taxpayer with a specific payment basis.
K § 28
(80) The provisions of Decree No. 16 / 1962 Coll., on proceedings in matters of taxes and charges, apply to proceedings in respect of this tax.
(81) From 1963, Decree No. 163 / 1959 Ú. l, implementing Act No. 50 / 1959 Coll., on Agricultural Tax, is hereby repealed.
Efficacy
(82) This decree shall take effect on the date of its publication and shall apply to the agricultural tax from 1963 onwards.
First Deputy Minister:
Dvořák v. r.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 124 / 1962 Coll., implementing 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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