Decree of the Government of the Czechoslovak Socialist Republic No. 139 / 1985 Coll.
Decree of the Government of the Czechoslovak Socialist Republic on the additional profit contribution of single agricultural cooperatives operating to a greater extent associated production
Valid
Effective from 01.01.1986
139
GOVERNMENT REGULATION
Czechoslovak Socialist Republic
of 19 December 1985
on the additional profit payment for single agricultural cooperatives operating to a greater extent associated production
The Government of the Czechoslovak Socialist Republic orders pursuant to § 9 (1) (e) and § 3 of Act No. 161 / 1982 Coll., on contributions to the state budget:
(1) In order to ensure compliance with the State Plan for the Development of the National Economy of the Czechoslovak Socialist Republic, an additional contribution from profit (hereinafter referred to as "the levy") is fixed.
(2) The levy is subject to single agricultural cooperatives whose total revenue from the associated production (1) exceeded 50% of total output over the past three years on average.
The payment shall be made on the basis of the profit tax base (2), reduced by the profit tax and by an amount equal to the product of the amount of 3000, - CZK and the area of agricultural land used on 1 January of the previous year in hectares.
(1) The rate of the levy is 35% of the base of the levy (§ 2).
(2) The total amount of the levy and profit tax may not exceed 55% of the profit tax base.
(1) The levy is calculated in the tax return and is due within the period for filing the tax return. (3)
(2) In the event of a change in the basis of the levy (Section 2), the single agricultural cooperative shall carry out a new calculation of the levy and submit it by the end of the following month after the change has been established to the national committee implementing the levy. Within the same period, the difference by which the levy is higher shall be paid.
The levy is first implemented in 1987 for 1986.
This Regulation shall enter into force on 1 January 1986.
Strougal v. r.
1) Article 13 of Act No. 122 / 1975 Coll., on Agricultural Cooperative.
2) Article 11 of Act No. 103 / 1974 Coll., on Agricultural Tax, as amended.
3) § 41 of Act No. 103 / 1974 Coll.
4) Sections 2 and 3 of the SNR Act No. 169 / 1982 Coll., on the budgetary determination of income and administration of contributions, pension tax and social security contributions. Section 2 and 3 of the ČNR Act No. 174 / 1982 Coll., on the budgetary determination of income and administration of contributions, pension tax and social security contributions.
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Regulation Information
| Citation | Decree of the Government of the Czechoslovak Socialist Republic No. 139 / 1985 Coll., on the additional contribution of profits to single agricultural cooperatives operating to a greater extent associated production |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.12.1985 |
|---|---|
| Effective from | 01.01.1986 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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