Decree of the Ministry of Finance No. 14 / 1968 Coll.
Decree of the Ministry of Finance on Home Tax Relief
Valid
Effective from 15.02.1968
14
DECLARATION
Ministry of Finance
of 1 February 1968
on home tax exemptions
The Ministry of Finance announces the tax relief granted by the Government pursuant to § 24 (1) No 2 of Act No. 143 / 1961 Coll., on Home Tax, and provides, pursuant to § 24 (2) of the same Act:
(1) Novels or complete reconstructions carried out by citizens for whom a building permit has been issued after 1 January 1968 and which give rise to family houses shall be exempt from home tax for the remainder of the year in which they began to be used and for the following 15 years.
(2) To the same extent, home tax is exempt from family houses which have been built by cooperatives for the construction of family houses, if they have been transferred to the personal property of citizens, and family houses which have been created by the rebuilding of buildings in which the living rooms have not yet been in.
The owner shall apply the exemption from home tax to the national committee managing the home tax. *) In doing so, it shall present the building permit, the building plans confirmed by the competent building authority that the construction was actually carried out and a detailed location of the building (list of all rooms and other premises).
The change in ownership of the buildings referred to in § 1 does not affect the exemption. However, the new owner is obliged to notify the amendment to the national committee within 30 days.
(1) The owner of the building will request a reduction of the tax base from the national committee managing the home tax. The application shall be accompanied by documents showing what corrections were made, whether they were carried out in accordance with the building permit issued, when they were completed and what cargo they had requested.
(2) The owner of the building shall submit an application within the time limit set for the submission of the home tax return. +)
In order to reduce the tax base, it is irrelevant whether the repair costs were paid from the repair account or other means of the building owner. The reduction of the tax base is without prejudice to the obligations of the owner of the building laid down by Decree-Law No 371 / 1952 of the Minister of Finance of the Ú. l., on the levying of rent from buildings into special accounts with the State savings banks. The amounts by which the home tax has been reduced shall be transferred to the repair account.
This decree shall take effect on the day of its publication. It shall be used for the first time for the purpose of charging the tax for the year 1968.
Minister:
Ing. Succharda v. r.
*) § 13 (2) of Act No. 143 / 1961 Coll., on Home Tax.
* *) § 384 et seq. civil code.
* * *) Principles for the provision of certain services and repairs by citizens on the basis of permission of the National Committee approved by the Government Resolution of 3 March 1965, No 20 / 1965 Coll.
+) § 14 (2) of Act No. 143 / 1961 Coll., on Home Tax.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 14 / 1968 Coll., on Home Tax Relief |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 15.02.1968 |
|---|---|
| Effective from | 15.02.1968 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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