Decree of the Federal Ministry of Finance, Ministry of Finance of the Czech Socialist Republic and Ministry of Finance of the Slovak Socialist Republic No. 138 / 1971 Coll.
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 on administrative fees
Valid
Effective from 01.01.1972
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138
DECLARATION
Federal Ministry of Finance, Ministry of Finance of the Czech Socialist Republic and Ministry of Finance of the Slovak Socialist Republic
of 18 October 1971
on administrative fees
The Federal Ministry of Finance, the Ministry of Finance of the Czech Republic and the Ministry of Finance of the SSR provide, in agreement with the participating central authorities, pursuant to Article 17 (1) of Act No. 105 / 1951 Coll., as amended by the legal measure of the Bureau of the National Assembly No. 138 / 1960 Coll., amending and supplementing the Act on Administrative Charges ("the Act '):
(1) The subject matter and rates of administrative fees (hereinafter referred to as "fees") are laid down in the annexed tariffs which form part of this decree.
(2) National committees and other bodies of state administration (hereinafter referred to as "administrative bodies") shall levy fees for the actions which they carry out pursuant to Tariff I, irrespective of the section of this Tariff. The authorities of the State measure service shall levy fees for special payment operations which they carry out under Schedule II.
(1) The fees fixed in the tariffs in the framework (minimum and maximum permissible amount) shall be calculated within the limits of the rate according to the scale, duration and difficulty of the operation and the purpose of the charge.
(2) The fees set in the tariffs by a percentage of the price of the goods shall be calculated from the retail price and, if not fixed, from the price at which the item may be sold at the time the fee is charged or, if the fee is payable without measurement, at the time the fee is due. The payer shall communicate this price to the administrative department charging the fee; if the figure does not seem to correspond to the retail (normal) price or if the taxpayer does not pay this price at all, it shall be determined by the measuring authority.
(3) The basis of the charge, which is set by a percentage of the price, is rounded up to an amount divisible by 20. The fees are rounded up to 50 cents on the whole crown down and over 50 cents on the whole crown up.
Time and method of measurement and maturity of fee
(1) Fees shall be charged before an oral or written call for payment of the fee is made, unless the tariffs provide that they shall not be paid without measurement.
(2) Fees shall be payable before the operation is carried out, unless otherwise specified.
(3) After the operation, only fees shall be charged:
1. the operations in respect of which the tariffs so provide;
2. where the performance of the operations is a prerequisite for the amount of the fee, in view of the method of setting the fee rate;
3. for acts which have been carried out even if the fee has not been paid (Section 7 of the Act).
(4) The fees referred to in paragraph 3 shall be measured by a payment period and shall be due within 15 days of the date of receipt of the notice.
Method of payment
(1) Fees shall be paid by stamp if they do not exceed 400 CZK.
(2) Cash or transfer from an account with a money institution shall be subject to fees:
(a) if the tariff rate is so fixed
(b) if, according to the tariff, they are direct income of national committees
(c) if this method of payment is more appropriate, even if the fee does not exceed 400 CZK.
(3) Fees not paid by stamp shall be paid on behalf of the administration, as a general rule, to the person who charged the fee.
Currency
(1) The percentage fees for the operations of the representative offices shall be calculated in the currency in which the price of the fee base is expressed. Other fees for actions of the Czech representative offices are charged in Czechoslovak crowns.
(2) Fees for acts of representative offices charged to foreign taxpayers shall be paid in the currency of the State in which the representative office charging or collecting the fee is located. However, if the representative office considers it appropriate, it may also accept payments in another foreign currency. Fees for the tasks of the Czech representative offices charged to taxpayers residing in the Czechoslovak Socialist Republic are paid in Czechoslovak crowns. However, the paying authority may accept payment in another currency if it considers it appropriate.
(3) When measuring and paying fees, the Czechoslovak crowns are converted into foreign currencies and vice versa according to official courses announced by the Czechoslovak State Bank.
Exemption
Outside the authorities referred to in Article 10 (1) of the Act and in the tariffs, diplomatic representatives, mandates in the Czechoslovak Socialist Republic, all members of their families living with them in the common household, consuls of the profession, other persons who enjoy privileges and immunities under international law, provided that they are not Czechoslovak citizens and that reciprocity is guaranteed. This exemption shall not apply to charges for acts giving a specific advantage or performance.
Except in the cases provided for in the tariffs, the following shall be exempted in kind from the fees:
1. the actions needed to implement the rules on sickness insurance, social security, health care, labour care, family, mother and child;
2. the actions necessary for the implementation of State defence regulations, including submissions, protocols and testimonies required for the implementation of the law;
3. the actions needed to establish uniform agricultural cooperatives or, where appropriate, to end (merging) existing single agricultural cooperatives;
4. actions taken in connection with the implementation of land modifications or with the rounding of land pursuant to Government Decree No. 47 / 1955 Coll., on measures in the field of economic engineering land modification and the creation of integrated forest parts pursuant to § 16 of Act No. 166 / 1960 Coll.;
5. the actions needed to establish and maintain a record of legal relations with real estate;
6. acts concerning the free transfer of personal or private property to the property of the socialist.
7. acts in the application for an invention with an application for a copyright certificate and acts in the application for an industrial design application with an application for a certificate.
Repayment of the fee
(1) The administrative authority shall reimburse the fee paid to the taxpayer:
(a) which has been paid before the execution of an act which has not been executed without the fault of the taxpayer or which has been paid without the obligation of the payer to do so;
(b) which was paid at the time when the submissions to which the proceedings are to be opened were not brought to the hearing;
(c) which has been written off;
(d) if before the decision has been taken, the taxpayer has withdrawn the application at which the fee has been paid or the action has been cancelled.
(2) The administrative authority shall reimburse the amount by which the taxpayer paid more than the fee due or by which the fee paid was subsequently reduced.
(3) The charging authority shall decide whether and what part of the fee paid shall be refunded to the payer, unless the taxpayer has been responsible for the action for which the fee was paid. The administrative authority may, upon request, recover no more than 65% of the amount paid for the fee.
The amounts returned shall be rounded to the full crown by 0,50 CZK down, above 0,50 CZK up.
(4) The right to reimbursement of the fee (overpayment) expires three years after the end of the calendar year in which the fee was paid.
(5) The fee shall be refunded by the administrative authority which charged the fee (s).
The above provisions shall apply, save as otherwise provided in the schedules or items.
(1) The following shall be deleted:
(a) Decree No. 146 / 1965 Coll., on Administrative Charges;
(b) Decree No. 26 / 1967 Coll., amending and supplementing the Decree on Administrative Charges;
(c) Decree of the Ministry of Finance of the Czech Socialist Republic No. 39 / 1971 Coll., amending and supplementing the Decree on Administrative Charges;
(d) Decree of the Ministry of Finance of the Slovak Socialist Republic No. 40 / 1971 Coll., amending and supplementing the Decree on Administrative Charges;
(e) generally applicable rules:
Ministry of Finance No 153 / 27 560 / 59 of 26.5.1959 registered at 41 / 1959 Ú. l (exemption of housing cooperatives and single agricultural cooperatives from the administrative charge relating to housing);
Ministry of Finance ČSR no. 153 / 33 851 / 70 of 11 September 1970 registered in the amount of 29 / 1970 Coll. (exemption of district construction cooperatives from administrative fees;
Federal Ministry of Finance No VI / 1-10609 / 71 of 14.6.1971 registered in the amount of 14 / 1971 Coll. (administrative fee levied for issuing a travel document registration certificate).
(2) This decree shall take effect on 1 January 1972.
Minister of Finance of CSSR:
Doc. Ing. Rozechek, CSc.
Minister of Finance of the Czech Republic:
Lér, CSc.
SSR Finance Minister:
Ing. Misheje v. r.
_
fees levied and assessed by administrative authorities
Note to the whole tariff:
Fees under headings 6, 7, 9, 14, 17, 18, 19, 20, 26, 28, 37, 38, 52, 53, 55, 56, 60, 61, 62, where actions are carried out by national committees - are the income of the national committee which carried out the operation. In such cases, fees shall not be paid by stamp.
General administration
Item 1:
- the issue of an official certificate;
- the issue of a certificate or a written communication on the residence of persons (hereinafter referred to as a written communication);
- issue of a second, third, etc. copy of the procedure;
| - vydání opisu nebo výpisu z úředních knih, úředních záznamů, rejstříků, listin a spisů nebo ze soukromých spisů v úřední úschově s výjimkou potvrzení o nedoplatcích na daních a poplatcích případně o tom, že žadatel nedluží daně a poplatky za každou i jen započatou stránku | Kčs 5,- |
Notes:
1. Where an official certificate or a written notification for several persons is issued by one measure, a fee shall be levied for the confirmation or communication of the address of each person.
2. The following shall be exempt from the fee for issuing a written notice of residence:
(a) mail;
(b) Trade bank;
(c) a State Insurance Corporation in acts relating to the collection and recovery of motor vehicle tax.
3. The first copy of the birth certificate, the marriage certificate, the death certificate (e.g. the full extract of the matrices) shall not be subject to a fee unless otherwise specified in other items or regulations.
4. Copies, extracts, certificates obtained from archival material of state archives and other archives of over 25 years of age shall be charged on the basis of the difficulty of action for each and only page of the copy, statement, or certificate of two to five times the rate specified in this item.
5. For written information from archival material of state archives and other archives, a fee shall be levied according to the difficulty of action for each and only page of written information, equal to two to ten times the fee rate according to this item.
6. Translations from archival material of state archives and other archives shall be subject to a fee according to item 72.
7. A fee of 40 CZK shall be levied for the issue of a copy of the certificate of registration of a trade mark or of an industrial design, extract or certificate from the trade mark register or from the industrial design register.
8. A fee of 10 times the basic rate shall be levied for the issue of a second, third and any other copy of the work, extract, copy or official confirmation from books, official records, registers, documents and files or from private files issued by the Office of Inventions and Discoveries.
9. A fee shall be levied for copies drawn up by the representative offices in accordance with item 71.
10. A fee of two shall be levied for the foreign-language certificate of authenticity of the distillate.
11. A fee of Kčs 1, - up to 5, - shall be levied for the issue of a travel document registration certificate. This fee shall be levied by the administrative authorities in cash.
12. A certificate within the meaning of this heading shall not be deemed to be issued and the fee shall not be levied where the certificate is a matter of facts not covered by the administrative procedure.
13. The fee shall not be levied for the acts referred to in this item carried out by the Office for inventions and discoveries if requested by the author of the invention (design) or its heirs and if they relate to his applications for inventions (designs) with an application for a copyright certificate (certificate) or a copyright certificate (certificate) granted to him.
Furthermore, the fee shall not be levied for the disclosure of the facts contained in the matrices sent to the church administration of the request.
Item 2:
| Vyhledání archivního materiálu na žádost poplatníka za účelem pořízení reprodukce mikrofilmem popřípadě jinými reprografickými postupy, za každou započatou hodinu pracovní doby nutné pro vyhledání archivního materiálu | Kčs 2,- až 20,- |
Note:
1. An administrative fee under this item shall not be levied if the acts are carried out in the context of scientific contacts with foreign persons, provided that reciprocity is guaranteed.
2. Note 13 to item 1 applies mutatis mutandis here.
Item 3:
| Vydání dokladu (průkazu) náhradou za doklad (průkaz) ztracený, zničený nebo neupotřebitelný | Kčs 10,- |
Notes:
1. The fee shall be levied even if the fee is not collected for the issue of the original document (licence).
2. For the issue of the certificate of birth, marriage and death compensation for the lost document, a fee shall be levied according to the box 1 (full extract of the matrix).
3. The administrative authority may:
(a) reduce the fee to a fifth;
(b) increase the rate up to ten times the rate if the reissue of the document (s) is a refund for the document (s) lost, destroyed or unfit.
4. For the issue of a travel document, a fee of up to 50 times the rate may be levied by the administrative authority to replace the document lost, destroyed or unfit.
5. Note 13 to item 1 applies mutatis mutandis.
Item 4:
| Ověření podpisu stran na listinách - za každou osobu, jejíž podpis se ověřuje | Kčs 4,- |
Notes:
1. For the verification of the signature by the Federal Ministry of Foreign Affairs and by the representative authorities (legalisation and superlegalisation), a fee is charged according to item 70.
2. The fee under this item shall not be levied when it concerns the verification of the signature of the parties on the instruments needed for the implementation of Act No. 255 / 1946 Coll., of members of the Czechoslovak Army abroad and of certain other participants in the national struggle for liberation.
Item 5:
| Ověření neúředního opisu (fotokopie) předloženého poplatníkem, není-li na ně stanoven zvláštní poplatek, za každou i započatou stránku listiny, jejíž opis (fotokopie) se ověřuje | |
| a) v českém nebo slovenském jazyce | Kčs 5,- |
| b) v cizím jazyce | Kčs 10,- |
Notes:
1. For the verification of the copy by the representative office, the fee shall be charged in accordance with pol.71.
2. A fee of two to five times shall be levied to verify the copy of the material from the state archives and other archives.
3. The fee shall not be paid for the verification of copies of documents required to measure notarial fees or to collect registered contracts or to register real estate held with the competent authority of the Central Administration of Geodesy and Cartography. Such copies shall, however, indicate the purpose for which they were drawn up.
Item 6:
| - znalecký nebo odborný posudek správního orgánu na žádost poplatníka za každou i jen započatou hodinu pracovní doby nutné pro vypracování posudku (včetně ověřování podkladů, získávání materiálu apod.); | |
| - vydání osvědčení o tuzemském právu | Kčs 25,- nejvýše však celkem Kčs 3 000,- |
Notes:
1. For the expert opinion on the application for the export of cultural monuments, the fee shall be increased by one fifth.
2. For expert or expert assessment of projects of technical equipment, steam boilers, pressure vessels, hoists and heavy current electrical equipment, a basic fee of 300, - Kccs, for each other and another starting hour of 25, - Kccs, but not more than 3000, - Kccs.
3. If a local (comitology) procedure was required to issue the expert opinion, the expert assessment fee shall be increased proportionally within the specified range and the local investigation fee shall not be collected.
4. Note 13 to item 1 applies mutatis mutandis.
Item 7:
| Místní šetření (komisionální řízení) - jestliže je podle příslušných předpisů nařízeno nebo koná-li se z podnětu účastníků řízení | Kčs 25,- až 250,- |
Notes:
1. A fee under this item shall not be levied where the comitology procedure is carried out for the purpose of a decision to be taken in accordance with paragraphs 26 and 27, unless otherwise specified further (footnote 11).
2. The fee shall not be levied where a local inquiry is conducted in the general interest (e.g. in natural disasters and accidents) or where a local inquiry has been ordered by an administrative or judicial authority, on its own motion.
3. A local inquiry carried out at the initiative of a party shall, within the meaning of this heading, be regarded as having been carried out by an administrative authority for the purpose of processing a procedural document, even if the party did not expressly request it in its submissions.
4. Note 13 to item 1 applies mutatis mutandis.
Item 8:
| Podání žádosti u orgánů státní správy | Kčs 5,- |
Notes:
1. A fee shall not be levied for requests to carry out operations where a fee is levied for the requested act in accordance with the other headings of this tariff, except for an application for authorisation to travel abroad, where a fee under this item is also levied at a rate between twice or ten times the rate.
2. The fee shall also not be levied on applications:
- award of a scholarship and admission to various types of study;
- the contribution from the Fund to mitigate the uninsurable damage to crop production;
- in respect of damage caused by natural disasters;
- the authorisation of the cremation of the deceased and the authorisation of the transport of the dead and the remains;
- clerics consent to the treatment of church property, reimbursement of travel and removal expenses and representation;
- communication of information or interpretation of legislation.
3. Applications shall also be considered as applications - with the exception of complaints, notifications and incentives from workers *)
- if, according to their content, a decision is to be given which shall pursue the property of the party to the proceedings.
4. A fee of four times shall be levied for applications for renewal and for the review of the decision in the non-appeal procedure.
5. For applications for cancellation of the right to use an apartment or part of an apartment (within the meaning of § 37 of Act No. 41 / 1964 Coll.) for the benefit of the owner of the family home or the user of the apartment, a fee of twelve times the amount shall be charged. The provisions shall apply mutatis mutandis to applications for the release of non-residential premises for the benefit of the owner or user of the family home.
6. A fee of 10 times the rate shall be levied for applications for consent to use of an apartment or part thereof for purposes other than housing.
7. A fee of 10 times that shall be levied for the submission of an application to the Office of Inventions and Discoveries. The fee shall not be levied on applications submitted to the Office for Inventions and Discoveries where they are submitted by the author of the invention (industrial design) or by his heirs and are submitted in respect of their applications for inventions (industrial designs) with an application for a copyright certificate (certificate) or a copyright certificate (certificate) granted to them.
8. An administrative authority may charge a fee up to 80 times the rate for applying for an expedited (within 96 hours) travel permit for a business trip.
Item 9:
| Přivolení k výměně (dohodě o výměně) bytu nebo nebytových prostor | Kčs 20,- |
Note:
More than two flats or non-residential spaces are increased for the admission to the exchange (exchange agreement) fee for Kčs 20, - for each other apartment or non-residential space.
Internal administration
Item 10:
| Vydání povolení k vycestování do ciziny | Kčs 20,- až 400,- |
Notes:
1. Where a travel authorisation is issued for a period of several years or for two or more journeys, a fee shall be levied for each trip.
2. The fee shall be collected on each journey prior to crossing the national borders by sticking the stamp on the customs and foreign exchange declarations which form an integral part of the travel document.
3. The amount of the fee shall be determined according to the territorial validity of the travel document and the length of the stay abroad.
4. The administrative authority may reduce the fee to up to half of those who are not employed (students, apprentices, pensioners, etc.) or go on a short-term journey under the tourist convention.
5. The fee shall not be levied for the authorisation to travel abroad to children under the age of 15.
6. The fee shall not be levied if it is for business trips, except in the cases referred to in footnote 8 to p. 8.
7. If the taxpayer exceeds the length of the stay abroad, according to which the amount of the fee has been fixed before departure, he shall be obliged to pay an amount corresponding to the actual length of stay. In this case, the administrative authority may increase the fee up to twice that.
8. A fee of up to 25 times the upper limit of the rate may be increased for a travel permit for removal or permanent residence outside the territory of the CSSR.
If such authorisation is recommended outside the territory of the CSSR, a fee shall be set by the representative office.
9. The administrative authority may reduce the fee up to a quarter of the lower limit of the rate when travelling to States that are members of the RVHP.
10. In addition to the fee under this heading, the amount of 10 CZK shall be collected for the issue of the passport as a partial replacement of the completed expenses.
Item 11:
| Prodloužení nebo rozšíření platnosti cestovního dokladu nebo výjezdní doložky | Kčs 10,- |
Notes:
1. The administrative authority may reduce the fee accordingly or refrain from collecting it, in particular in cases where the journey could not be made within the prescribed period without fault of the taxpayer.
2. The fee shall not be levied if it is for business trips.
Item 12:
| Povolení nebo prodloužení pobytu cizinci | Kčs 10,- až 100,- |
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Regulation Information
| Citation | Decree of the Federal Ministry of Finance, Ministry of Finance of the Czech Socialist Republic and Ministry of Finance of the Slovak Socialist Republic No. 138 / 1971 Coll., on administrative fees |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 06.12.1971 |
|---|---|
| Effective from | 01.01.1972 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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