Act No. 135 / 1946 Coll.
Tax and pension (tax) amnesty
Valid
Effective from 18.06.1946
135.
Law
of 15 May 1946
on tax and pension amnesty.
The Provisional National Assembly of the Czechoslovak Republic decided on the following Act:
(1) The correct data in the admission (application) of the property increase levy and the property levy provided for in the Act of 15 May 1946, No 134 / 1946 Coll., on the property increase levy and on the property levy on which the measure was based may not be used in the field of direct taxes for the financial year 1945 and the previous years and the turnover tax (luxury tax) for the tax period 1945 and the previous measurement, additional measurement or criminal proceedings. The same applies to the profit contribution for the wine years 1941 (1940 / 1941) under the Government Decree of 18 September 1942, No 327 Coll., on the capture of an extraordinary increase in profit in war (the Decree on profit contribution) and 1942 (1941 / 1942) under the Government Decree of 20 May 1944, No 114 Coll., on the capture of an extraordinary increase in profit in war (the Second Decree on profit contribution).
(2) The amnesty referred to in paragraph 1 does not entitle direct tax payers (profit contribution) to correct the accounts drawn up on 1 January 1939, after another relevant date of initial application (§ 2, paragraph 2 of Act No. 134 / 1946 Coll.).
(3) The enrichment tax and the associated real estate charge on the transfer between the living and the death, which was carried out before 1 January 1939, will not be measured or measured if the acquirer is obliged to receive a benefit from the property increment under Act No. 134 / 1946 Coll. and the value of the property acquired by the transfer was taken into its property increment.
Penal proceedings for acts committed before the final date of the decision (Article 2 of Act No. 134 / 1946 Coll.) against the tax, tax, customs and monopoly provisions will not be brought into effect and the procedure for them introduced and until the end of the procedure is terminated:
1. for taxes covered by amnesty under the provisions of Paragraph 1, paragraph 1, without further condition. However, amnesty shall not apply to offences for which criminal proceedings have been initiated between 1 January 1946 and the publication of this law;
2. in the case of enrichment, taxes, transport taxes, rail passenger duties, telephone charges, trade taxes, exchange taxes, fire protection taxes and rail transport taxes not covered by the provisions of Paragraph 1, provided that the taxpayers within 30 days of the end of the month in which the Act took effect:
(a) subsequently notify an unannounced act or instrument and pay the amount of the reduced or threatened fee (s) within a period to be determined by the office of assessment; or
(b) notify, complete or correct the information necessary for the assessment of a fee (tax) which has not been charged or paid and shall pay that fee (tax) within a period to be determined by the office of measurement; or
(c) pay the fee (tax) which should have been paid in accordance with the provisions of the laws on fees without official evaluation, or the part of it by which less has been paid.
Under the same conditions, amnesty also applies to acts (omissions) which are subject to administrative measures in accordance with the laws on taxes without the introduction of criminal proceedings;
3. in the case of other taxes, duties and monopolies, provided that persons who have committed a crime, no later than 30 days after the end of the month in which the act takes effect, notify the circumstances of the offence, issue articles which, under the law, are forfeited or whose possession is prohibited and pay the tax or fulfil the legal requirement which has been shortened or withheld by the offence or, where appropriate, fulfil the obligations imposed by the relevant other provisions.
(1) If a person has been lawfully convicted of the acts referred to in Article 2 and has paid a reduced tax, tax or pension, the outstanding remainder of the sentence shall be paid on the basis of money or free of remission, the criminal case shall no longer be declared officially and the sentenced shall be regarded as a taxable person, after a pension-free case, unless it is prevented by any other non-amnesty conviction.
(2) If the defendant has not paid a fully established amount in the abandonment procedure, no further performance shall be required under the conditions set out in Section 2.
This Act shall take effect on the day of its publication; it is carried out by the Minister for Finance, in Slovakia in agreement with the Finance Officer.
Dr Beneš v. r.
Fierlinger v. r.
Dr. Šrobár v. r.
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Regulation Information
| Citation | Act No. 135 / 1946 Coll., on Tax and Pension (Charges) Amnesty |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 18.06.1946 |
|---|---|
| Effective from | 18.06.1946 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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