Decree No. 14 / 1982 Coll.
Decree of the Federal Ministry of Finance on the increase of the own income threshold which is relevant for the recognition of dependants in taxes paid by the population
Valid
Effective from 01.02.1982
14
DECLARATION
Federal Ministry of Finance
of 27 January 1982
on the increase of the own income threshold applicable to the recognition of dependants for taxes paid by the population
According to Section 22 (3) of Act No. 76 / 1952 Coll., on payroll tax, Section 16 (2) of Act No. 36 / 1965 Coll., on income tax from literary and artistic activities, and Section 26 (2) of Act No. 145 / 1961 Coll., on public income tax:
The own income threshold which is relevant for the recognition of a person as a dependent taxpayer and is indicated by:
1. in § 7 (1) (b) and (c), § 5 and 8, § 15 (4) (c) and § 17 (2) of Decree No. 161 / 1976 Coll., implementing the payroll tax law, the
(a) 880 CZK for widows after the resistance participants and parents of the resistance participant whose pension is increased to the lowest rate according to the provisions of § 57 paragraphs 2 and 5, § 59 paragraph 2 and § 60 of Act No. 121 / 1975 Coll., on Social Security, as amended by Law No. 76 / 1979 Coll. and Law No. 7 / 1982 Coll.,
(b) 780 Cds for adult children preparing for a future occupation by day study or in a teaching relationship;
(c) 690 CZK for other persons dependent on the taxpayer;
2. in § 9 (1) (b) and (c) of Decree No. 184 / 1968 Coll., for the implementation of the Law on Income Tax on Literary and Artistic Activities, as amended by Decree No. 151 / 1980 Coll., amending and supplementing Decree No. 184 / 1968 Coll., it is increased to 8280 Kcs per year;
3. in paragraph 29 (a), (c) and (d) of Decree No. 146 / 1961 Coll., implementing Act No. 145 / 1961 Coll., on the Income Tax of the Population, as amended by Decree No. 152 / 1980 Coll., amending and supplementing Decree No. 146 / 1961 Coll., it is increased to 8280 Kcs per year.
Decree No. 80 / 1979 of the Federal Ministry of Finance, Coll., on the increase of the own income limit, which is relevant for the recognition of the dependants of the payroll tax, is hereby repealed.
This decree shall take effect on 1 February 1982. It shall apply for the first time to the wage tax deduction starting with the pay period after 1 March 1982, to the calculation of the income tax on literary and artistic activities and to the measurement of the public income tax for the first time in 1982.
Minister:
Lér CSc.
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Regulation Information
| Citation | Federal Ministry of Finance Decree No. 14 / 1982 Coll., on the increase of the own income threshold, which is relevant for the recognition of persons who are dependent on the taxpayer for taxes paid by the population |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.01.1982 |
|---|---|
| Effective from | 01.02.1982 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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