Act of the Slovak National Council No. 134 / 1974 Coll.
Act of the Slovak National Council on the budgetary determination of the yield and administration of agricultural tax and on certain amendments to Act No. 143 / 1961 Coll., on Home Tax
Valid
Effective from 01.01.1975
134
THE LAW
Slovak National Council
of 19 December 1974
on the budgetary determination of the yield and administration of agricultural tax and on certain amendments to Act No. 143 / 1961 Coll., on Home Tax
The Slovak National Council decided on this law:
The income of the agricultural tax and social security contribution provided for in Act No. 103 / 1974 Coll., on agricultural tax, if not the income of the federal state budget, shall be determined as follows:
(a) the income of the land tax, the profit tax, the tax on the total wage volume, the individual wage tax and the income of citizens from the agricultural production (1) is the income of the national committees' budgets;
(b) the income of the tax on exceeding wages and remuneration (2) and the social security contribution is the income of the state budget of the Slovak Socialist Republic.
(1) The management of agricultural tax and social security contributions is exercised,
(a) if land tax is levied on organisations, the district national committee in whose territory the organisation is established at the beginning of the tax period;
(b) if there is a profit tax, wage and remuneration tax and social security contribution, the district national committee in whose territory the organisation is established at the end of the tax period or at the end of the activity.
(2) The management of the agricultural tax and social security contribution referred to in paragraph 1 of the organisations which are located in the territorial district of the National Committee of the Slovak Socialist Republic of Bratislava shall be carried out at first instance by the National Committee of the Slovak Socialist Republic of Bratislava.
(3) The farm tax administration of citizens is carried out by a local national committee in whose territorial district the taxpayer has land. If the taxpayer has land in the territorial districts of several local national committees, he shall exercise the administration of:
(a) land taxes on each local national committee, if they are land situated in its territorial district;
(b) taxes on the income of citizens from agricultural production by the local national committee in whose territorial district the taxpayer has the largest part of the land.
Act No. 143 / 1961 Coll., on Home Tax, is amended as follows:
Article 1 (2) reads as follows:
"(2) Together with the buildings, the area built by them and the courtyard are subject to tax."
2. In the second sentence of Paragraph 9 (2), the words "or buildings with a garden 'are deleted.
3. In Paragraph 10 (2), the words "or home gardens' are deleted.
4. In Paragraph 10 (3), the words "or home gardens' are deleted.
In Decree No. 144 / 1961 Coll., implementing Act No. 143 / 1961 Coll., on Home Tax, paragraphs 26 and 34 are deleted.
This Act shall take effect on 1 January 1975.
Stencl v. r.
Dr Colotka v. r.
1) § 1 (a), (b) and (d) and § 17 (b) and (c) of Act No. 103 / 1974 Coll., on Agricultural Tax.
2) § 17 (a) of Act No. 103 / 1974 Coll.
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Regulation Information
| Citation | Act of the Slovak National Council No. 134 / 1974 Coll., on the budgetary determination of the yield and administration of agricultural tax and on certain amendments to Act No. 143 / 1961 Coll., on home tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.12.1974 |
|---|---|
| Effective from | 01.01.1975 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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