Decree No. 134 / 1990 Coll.
Decree of the Federal Ministry of Finance implementing the Turnover Tax Act
Valid
Effective from 01.05.1990
134
DECLARATION
Federal Ministry of Finance
of 28 April 1990
implementing the Turnover Tax Act
The Federal Ministry of Finance, pursuant to § 3 (3), § 6 and 7, § 12 (2), § 18 and 19 of Act No. 73 / 1952 Coll., on turnover tax, as amended by Act No. 107 / 1990 Coll., hereinafter referred to as "the Act ':
Who pays tax
(k § 2 of the Act)
The turnover tax ("tax ') is paid by the entities listed in Section 2 of the Act (" undertakings').
Subject matter
(to Article 3 of the Act)
(1) The sale of goods means the disposal of goods, whether or not the exchange of goods for other goods or the execution of goods and the provision of goods in kind.
(2) The sale of goods is also the case where the undertaking invokes:
(a) goods of its own manufacture or own purchase which it has incorporated into a product made of the material of the client;
(b) repair or other performance in which the goods were incorporated in their own production or purchase;
(c) goods of own manufacture or own purchase incorporated in their case, provided that the price of such incorporated goods is borne by another body.
(3) The tax shall not be levied on the sale of goods which the undertaking has lawfully purchased at a tax price or on which the tax has been paid in the course of the internal use of the goods.
(4) God's own production means:
(a) products obtained by the undertaking by its own primary production (extraction, processing, processing (also by wine training) or by treatment;
(b) products which an undertaking otherwise produces from its own materials at its premises or which it has obtained from its own materials elsewhere;
(c) residues resulting from the working, processing or other manufacturing of own materials;
(d) products already in use or worn, which are renewed by the undertaking, adapted or otherwise put into an improved state;
(e) products obtained by the undertaking by dividing the whole into individual components, such as disassembly of machinery, apparatus, other equipment, dismantling of a building or construction;
(f) products resulting from construction work.
(5) God's own purchase means products purchased at prices excluding tax.
(6) The intra-corporate use of goods of own production or of own purchase shall be subject to tax where the undertaking has used them for its own use for purposes for which turnover tax (hereinafter referred to as "Sazebnik") or this decree or special treatment is not entitled to purchase such goods at prices exclusive of tax. The use of goods for own use means the use which an undertaking is obliged to account under the accounting rules in the context of sales and revenues or to charge costs.
(7) Similarly, as in-house use of goods, compensation for damages to undertakings for loss of goods, exceeding the loss standard, manka, defects of goods, destruction, damage and theft, excluding compensation and fines levied under packaging regulations. The tax shall not be levied if the staff member replaces the damage of the bastards.
(8) Only transfers between internal organisational units with different economic activities, establishments, offices (guilds), establishments or other units of the same undertaking shall not be considered as in-house use of goods subject to taxation, unless they are a transfer to their own retail store.
(9) Donations made by an undertaking shall be treated in a similar manner to the intragroup use of goods subject to tax, regardless of the method of accounting for the donation. The intra-corporate use of goods subject to tax is not subject to the obligation of the undertaking to deliver the goods free of charge under the relevant rules.
Taxable turnover
(k § 4 of the Act)
(1) Goods are sold at tax prices.
(2) Goods are sold at non-tax prices, if Sazebnik so provides.
(3) Products intended for lending to citizens are purchased by undertakings at tax prices, regardless of the provisions of the Sazeželík.
(4) The taxable turnover is:
(a) on sale of the goods on the date on which the invoice or other proof of sale was drawn up;
(b) for investments made under its own control on the date of completion of the internal document,
(c) in the case of articles of gradual consumption acquired under their own control on the date of transfer to storage or entry into use;
(d) in the event of compensation on the date on which the claim for compensation was claimed;
(e) when the loss-making standard for alcohol, alcohol products, distillates, wines and other similar products (lucerne, medicines, etc.) is exceeded,
(f) on the date on which the transfer took place in the context of sales and revenues or the burden of costs in the course of the internal use of the goods;
(g) when donating the date of the transfer of ownership to the donated item.
Determination of tax
(k § 6 of the Act)
The tax shall be fixed at the rates indicated in the Sazežnice, which forms an integral part of this decree.
Calculation of tax
(to Section 7 of the Act)
(1) The tax is calculated:
(a) the difference between the retail price or, where applicable, the reduction of the permissible trade haircut or part thereof (Article 6) or the fixed sales premium, and the wholesale price. For which products the tax is calculated under this provision, the Federal Ministry of Finance shall:
(b) the difference between the wholesale price fixed, including the tax, on the basis of the relevant price lists and the net wholesale price;
(c) a percentage according to the Sazežník (basic tax) on the wholesale price (or increased by increases for a different quality or otherwise) or costs and the relevant profit increases; for sales to non-eligible customers, the additional tax rate (column 4 of the Sites) applies,
(d) the percentage referred to in column 3 of the Sites from the trade price on sale to the customer entitled to the trade haircut;
(e) percentage rates according to columns 3 and 4 of the Trademark on sales to customers not entitled to a trade haircut;
(f) a fixed amount per unit of goods.
(2) The sales premium is reduced by the difference tax [paragraph 1 (a)]. In cases where the product is sold with a percentage tax, the sales premium shall be deducted only from the additional tax; where the additional tax is not included in the selling price or is not fixed, the sales premium may not reduce the basic tax. The sales premium reducing the tax is only the premium fixed for the performance of the stock (basic) or line form of supply of products.
(3) Where a change in the wholesale or retail price or the rate of tax or trade deduction (surpluses) is made, for tax purposes, the price, percentage or trade deduction (surpluses) shall be that in force on the date of the invoice or other sales document.
(4) Where an undertaking sells goods with a permissible discount on the retail price for reasons of lower quality, the taxable turnover shall be the reduced retail price only if the undertaking also reduces the wholesale price in the same proportion.
(5) Where an undertaking sells goods for which a retail price is not fixed at a permissible discount on the wholesale price, the taxable turnover shall be the reduced wholesale price.
(6) The tax shall be calculated by the undertaking on invoices or their copies. However, if the undertaking has proper supporting documents for the calculation of the tax on invoices issued for a specific period, it shall not be obliged to calculate the tax on invoices or their copies. Correspondence, confirmation, statements of sale of goods or other compilation of individual types of invoiced goods shall be regarded as sound evidence, allowing the calculation of the tax on the total quantity of each type of invoiced during a given period. These documents must be linked to the accounts. The tax authority may withdraw the authorisation if it finds that the documents kept on the holding do not allow the check to be carried out properly and do not ensure the correct payment of the tax.
(7) In accordance with the applicable rules on the introduction and use of a single system of socio-economic classifications and code lists, an undertaking is required to label products on invoices with numerical characters according to the relevant sectoral code lists.
Trade reductions
(to Section 7 of the Act)
(1) The tax payments are reduced by a duly granted trade haircut. Business organisations, public catering undertakings and operators of catering facilities shall have the right to a trade haircut or a part thereof, as determined by the place of collection, and other customers shall be entitled to a trade collision only if the Federal Ministry of Finance so provides.
(2) Entitlement to a trade haircut may only be claimed when buying goods for resale in the unaltered state or for processing into food and drink.
(3) Business undertakings, public catering undertakings and operators of food establishments do not have to claim a trade haircut from the supplier. When buying goods for own consumption, such undertakings shall not be entitled to a trade haircut and shall be required to apply in writing to the supplier, at the latest before invoicing, for the invoicing of the price, including the tax without any trade deduction or additional tax. Other customers to whom the Federal Ministry of Finance has granted a right to a trade haircut shall be required to obtain it in writing with the supplier at the latest before invoicing.
(4) In the case of products, the sum of the wholesale price mark-up and the retail price cut shall not exceed the amount corresponding to the total trade cut.
(5) The differences between the trade conventions established and agreed must not be offset against the tax.
Tax payment and maturity
(to Section 7 of the Act)
(1) The tax is payable:
(a) one amount per quarter;
(b) one amount per month; or
(c) back-up fixed amounts.
(2) One amount per quarter shall be paid by a company with a quarterly tax obligation of up to 100 000 CZK no later than 22 days after the end of the quarter. Quarterly tax liability means a quarter of the tax liability (compensated by a negative tax) over the past calendar year.
(3) One amount per month shall be paid by an undertaking with a monthly tax obligation of up to 200 000 Kčs (with the exception of the undertakings referred to in paragraph 2) no later than the 22nd day of the month for the preceding month. Monthly tax liability means the average of the actual monthly tax liability (offset by a negative tax) over the immediately preceding three calendar months.
(4) The advance fixed amounts of the tax are paid by the undertaking:
(a) twice a month for enterprises with an average monthly tax liability (paragraph 3) of more than 200 000 KKS up to 2 000 000 KKS;
(b) on a daily basis for enterprises with an average monthly tax liability (paragraph 3) above 2 000 000 Kns.
(5) The amount of the advance fixed amounts shall be determined by the financial authority, after consulting the undertaking, on an average basis over the previous three months, taking into account the time distribution of the taxable turnover.
(6) The amount of fixed advance amounts fixed shall be notified by the undertaking to the bank, savings bank or other legal person concerned (1) before the beginning of the repayment period for which the advances are fixed. Payment orders marked with a word shall preferably be submitted by the firm to the competent bank, savings bank or other legal person (1) so that it can settle them on the account at the latest on the due date. The repayment period shall begin on the 23rd day of the month for undertakings which pay advance fixed amounts daily [paragraph 4 (b)] and end on the 22nd day of the following month.
(7) The undertaking which pays the tax by advance fixed amounts twice a month [paragraph 4 (a)] is obliged to pay the advance by the seventh day of the following month and to pay the tax by the 22nd day.
(8) The undertaking which pays tax by advance fixed amounts per day [paragraph 4 (b)] shall be obliged to pay the tax for the preceding month not later than the 22nd day of the following month.
(9) The undertaking shall settle separately, irrespective of the advance payments made, no later than 7 calendar days:
(a) the amount of the tax indicated in the additional report on turnover tax (hereinafter referred to as "the report") from the date of its submission (surrender to the competent financial authority or submission to the post office);
(b) an additional tax fixed from the date on which it was informed,
(c) periodic penalty payments and tax increases from the date of service of the decision.
(10) The balance of the outstanding amount recorded at the time of the annual accounts shall be settled by the undertaking by the recovery order by 31 January of the current year at the latest. The undertaking shall be obliged to settle the arrears until the last day of the month following the month in which the merger with another undertaking, division or cancellation took place.
(11) The excess tax shall be refunded by the financial authority of the undertaking upon request; otherwise use it to pay the tax.
(12) If the total tax liability is negative, the financial authority shall indicate the amounts within the same deadlines set for payment of the tax.
Tax Report
(k § 8 of the Act)
(1) The undertaking shall submit to the financial authority a double-copy report on the prescribed form no later than the 22nd day of each month for the month immediately preceding that. Negative reporting shall not be submitted.
(2) Undertakings with a quarterly tax obligation of up to 100 000 Kcs (Section 7 (2)) shall submit reports no later than 22 days after the end of each quarter.
(3) If the undertaking finds, in addition, that the report submitted is incorrect or incomplete, it shall immediately submit to the financial authority an additional report in duplicate on the prescribed form, marked as an additional report indicating the period to which it relates. The additional report shall indicate only differences against the initial report.
(4) After the end of the calendar year, the undertaking shall submit to the financial authority, by 31 January at the latest, the annual accounts of the tax on the required form. It shall also submit the bill for part of the year if it has been merged with another undertaking during the year, broken down or cancelled. In such cases, the undertaking shall submit the bill by the last day of the month following the month in which the changes took place at the latest.
Notification obligation
(k § 9 of the Act)
The undertaking shall, within a 15-day period, notify the financial authority in writing of its establishment, merger, newly affiliated or established establishments, branches, establishments and other units, or of their delimitation, cessation or resettlement, as well as of any change in the jurisdiction of the economic management body. If they have more than one branch or other establishment, they shall notify each financial authority separately of this fact.
Correction of taxable turnover
(to Article 11 of the Act)
(1) The undertaking may make a correction of the taxable turnover in the report and apply a deduction of the tax relating to:
(a) to the price of the goods returned by the customer, where the supplier has not received payment for the goods or if the supplier has repaid them;
(b) to reduce the invoiced price or to increase the wholesale price to the correct level;
(c) to reduce the invoiced price for the lower quality of goods, but only if the wholesale price is also reduced (Sections 5 (4) and 5),
(d) the price of the invoiced goods which has not been delivered, provided that the invoice has been cancelled or credit has been granted;
(e) differences in transfers of goods from market to non-market funds previously authorised by the Federal Ministry of Finance.
(2) The deduction may be applied at the latest in the six month report from the end of the calendar month (quarter) to which the report relates.
(3) After the time limit referred to in paragraph 2, but not later than the time limit laid down by the statute for limitation, the deduction may be applied in the following cases:
(a) if the payment for the goods or part of the payment has been repaid on the basis of an enforceable arbitrage or judgment (conciliation);
(b) where the invoiced price has been reduced or the wholesale price invoiced by the supplier undertaking has been increased on the basis of an enforceable arbitration or judicial decision (conciliation);
(c) for a product returned on the basis of the guarantee conditions which were the subject of a taxable turnover and for which a credit was granted; for a product with a negative tax, it is the undertaking's duty to pay that tax.
(4) The tax authority may authorise, within the time limit laid down in paragraph 2, the deduction of goods lawfully purchased at prices with tax which have been moved on to establishments which process the material at prices exclusive of tax.
(5) Deductions shall be applied in the reporting for the calendar month (quarter) in which the credit, authorisation or decision was issued. If in the month (quarter) the tax is not sufficient to pay the deduction, the remaining amount shall be returned to the undertaking on its behalf.
(6) Undertakings are not entitled to invoicing the price without tax, nor are they entitled to deduct if they purchase goods at retail prices.
(7) The supplier is obliged to correct the taxable turnover in the following cases:
(a) where he has incorrectly invoiced the goods at prices exclusive of tax against the provisions of the Sazeželík "with tax";
(b) where he has invoiced the goods at prices exclusive of tax on the basis of an incorrect declaration made by a non-taxable customer. In this case, the supplier is entitled to require an additional tax on the customer, including, where applicable, a penalty payment,
(c) where it has provided a trade deduction from the retail price or invoiced goods at a commercial price not increased by an additional tax to a customer who is not entitled to it or who has not properly exercised the right;
(d) where he has unlawfully retained a trade withholding or additional tax;
(e) if the buyer has returned the goods for which a negative tax has been paid.
(8) The tax collector must correct the taxable turnover in the following cases:
(a) where he has unduly requested goods at prices exclusive of tax;
(b) if he has used products purchased at prices exclusive of tax for purposes for which he is obliged to purchase products at tax prices;
(c) where he has unlawfully purchased at retail prices products which have exceeded wholesale prices above retail prices. In this case, it will pay an additional tax equal to the difference between higher wholesale and lower retail prices,
(d) where he has unduly claimed a trade tax or additional tax.
(9) If the deduction is applied to a product with a negative tax, the undertaking is obliged to pay this tax.
Penalties and tax increases
(to Section 14 of the Act)
(1) The penalty for each day of delay is 0,1% of the amount due, but not less than 100 CZK. Penalties shall be prescribed by the financial authority:
(a) an undertaking which pays tax in one amount, unless it pays tax by the 22nd day of the following month;
(b) an undertaking which pays tax by advance fixed amounts if it fails to comply with the specified instalments or deadlines;
(c) an undertaking which pays tax by advance fixed amounts if it does not make a difference between the sum of the advance payments and the tax obligations for the preceding month;
(d) an undertaking which does not pay the tax arrears determined at the time of the annual bill,
(e) an undertaking which does not pay periodic penalty payments and increases in tax.
(2) The periodic penalty payments are calculated for each day of delay, starting from the day following the due date up to and including the date of payment.
(3) In cases where the total periodic penalty payment for all tax payments for a tax liability is less than 100 Kčs, the amount of 100 Kčs referred to in paragraph 1 shall be prescribed only once.
(4) The tax authority is also entitled to decide on applications from undertakings for the remission of periodic penalty payments and tax increases if they do not amount to more than CZK 50 000 and the Ministry of Finance, Prices and Wages of the Czech Republic and the Ministry of Finance, Prices and Wages of the Slovak Republic up to CZK 200 000.
Empowerment
(k § 19 of the Act)
For serious reasons, the Federal Ministry of Finance may allow exemptions from this decree.
Repeal
Decree No. 95 / 1967 Coll., implementing the Turnover Tax Act, as amended by Decree No. 171 / 1973 Coll. and Decree No. 113 / 1974 Coll., is hereby repealed.
Efficacy
This Decree shall take effect on 1 May 1990.
Minister:
Ing. Klaus CSc.
1) Section 14 of Act No. 158 / 1989 Coll., on Banks and Savings Companies.
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Regulation Information
| Citation | Decree No. 134 / 1990 Coll., implementing the Turnover Tax Act |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.04.1990 |
|---|---|
| Effective from | 01.05.1990 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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