Act of the Czech National Council No. 131 / 1985 Coll.
Act of the Czech National Council on the budgetary determination of income tax on wages paid by certain socialist organisations and on its administration
Valid
Effective from 01.01.1986
131
THE LAW
Czech National Council
of 17 December 1985
on the budgetary determination of the wage tax revenue paid by certain socialist organisations and its management
The Czech National Council decided on this law:
(1) The income of the payroll tax paid by the Regional National Committees and their managed and managed organisations is the revenue of the budgets of those National Committees.
(2) Income tax on wages paid
(a) district national committees and local national committees and their managed and managed organisations;
(b) production cooperatives, consumption cooperatives and housing cooperatives;
(c) State goods and other state economic organisations of agricultural production and agricultural services, with the exception of state economic organisations of military forests and goods;
is the revenue of the budget of the District National Committee in whose territorial district is the payer's case.1)
The management of the payroll tax paid to the budgets of the national committees pursuant to Section 1 shall be carried out by the financial administrations.
This Act shall take effect on 1 January 1986.
Kemp v. r.
Korcák v. r.
1) Article 15 (1) of Act No. 76 / 1952 Coll., on payroll tax. Article 12 (2) of the Decree of the Federal Ministry of Finance, the Ministry of Finance of the Czech Socialist Republic and the Ministry of Finance of the Slovak Socialist Republic No. 161 / 1976 Coll., implementing the Act on payroll tax.
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Regulation Information
| Citation | Act of the Czech National Council No. 131 / 1985 Coll., on the budgetary determination of income tax on wages paid by certain socialist organisations and on its administration |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.12.1985 |
|---|---|
| Effective from | 01.01.1986 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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