Act No. 143 / 1961 Coll.
Home Tax Act
Valid
Effective from 01.01.1962
143
THE LAW
of 30 November 1961
on home tax
The National Assembly of the Czechoslovak Socialist Republic decided on this law:
The National Committees ensure that, with the widest active participation of all the working people, among other important tasks, housing issues are resolved, overall housing construction accelerated and the proper maintenance of the current housing fund. The taxation of home property shall affect these tasks; In order to facilitate the implementation of the national committees, home tax is also adjusted and simplified in line with the degree of development of socialist production relations.
Tax obligation
(1) Home tax is subject to buildings set up for permanent purposes, with the exception of buildings owned by socialists.
(2) Together with the buildings, the area built by them and the courtyard are subject to tax.
(1) The tax shall be paid by the owner of the building. If the right of use is attached to the building, the users are prosecuting the obligations imposed by this law on the owner of the building.
(2) If the building belongs together to several persons, they are taxed together and tax is paid by hand in common and undifferentiated ways.
Exemption
Exemptions shall be granted:
(a) buildings (parts of them) used by diplomatic representatives of foreign States appointed in the Czechoslovak Socialist Republic, other persons enjoying privileges and immunities under international law, and professional consumes provided that reciprocity is guaranteed and that users of buildings are not Czechoslovak citizens;
(b) buildings (parts thereof) which benefit from exemptions under international agreements and agreements.
Method of tax assessment
The tax shall be measured:
(a) according to the built-up area of the family houses used in whole or in part by the owner or persons close to him;
(b) by rent and the cost of use from other buildings.
Tax period
(1) For buildings on which the tax is calculated on the basis of the area under construction [Paragraph 5 (a)], the tax shall be calculated on the basis of the condition on 1 January 1962 or, where applicable, on the basis of the date on which the tax becomes chargeable [Paragraph 7 (1) (a)]. According to this measurement, the tax is paid as long as there is no change in the circumstances determining the tax.
(2) For buildings on which the tax is charged on the basis of rent and the cost of use [Paragraph 5 (b)], the tax shall be levied on the current calendar year.
Establishment and termination of tax liability
(1) The tax obligation arises:
(a) in the case of buildings on which the tax is calculated on the basis of the area under construction, at the beginning of the month following the date on which the buildings or parts of buildings began to be used, or, where appropriate, after the date on which the exemption expired;
(b) for buildings on which the tax is charged on the basis of the rent or use price, the date on which the buildings or parts of buildings began to be used, or the date on which the exemption was abolished.
(2) The tax obligation expires:
(a) for buildings on which the tax is calculated on the basis of the area under construction, at the end of the month in which the building died, it has been completely cleared for demolition or where there is a reason for the exemption;
(b) for buildings on which the tax is charged on the basis of the rent and use price, the date on which the building ceased to exist has been completely cleared for demolition or where there is reason for exemption.
Measurement of the tax by built-up area
(1) In order to measure the tax according to the built-up area [§ 5 (a)], family houses within the meaning of the housing regulations are considered as family houses. According to the area built, the tax is also levied on cabins serving recreational purposes.
(2) For tax purposes, the National Committee may provide that, like family houses, houses which, due to their design, user range or other facts, fulfil the purpose of family houses shall be considered.
Tax rate
(1) The tax on each square metre of built-up area in municipalities
| a) do 1 000 obyvatel | od 0,80 Kčs do 1,20 Kčs |
| b) do 6 000 obyvatel | od 1,20 Kčs do 1,80 Kčs |
| c) do 25 000 obyvatel | od 2,- Kčs do 3,- Kčs |
| d) nad 25 000 obyvatel | od 2,60 Kčs do 3,90 Kčs |
| e) v Praze, Brně,Bratislavě a lázeňských místech | od 5,- Kčs do 7,50 Kčs. |
(2) The tax is calculated at the lower limit of the rate referred to in paragraph 1 (a) to (e). The National Committee may apply higher rates up to the upper limit when calculating the tax on storey buildings, partly leased, particularly well-equipped. If several municipalities are merged, the national committee may use the rates that would be taken into account before the merger when calculating the tax in each part of the merged municipality.
(3) The National Committee may reduce the tax on buildings which it considers to be flimsy, as well as on non-rented emergency buildings and residential housing, mutatis mutandis or totally waived. Similarly, the national committee can proceed if it turns out that collecting the full rate would be hardships.
Tax assessment by rental and use price
(1) From family houses (Section 8) which are wholly leased or fully used by persons other than the owner and by persons close to the owner, and from other buildings, regardless of how they are used, the tax is charged on the basis of rent and the cost of use.
(2) The rent shall be deemed to be a set of all the salaries agreed for the transfer of the building or part thereof, together with accessories, or courtyard, filled by the owner, whether directly or indirectly in cash, in kind, in work or other property benefits.
(3) The price of the use of the building or part of it is equal to the rent which would be achieved by the lease.
Deductible items
The lease and the use price shall be deducted if they are included in the granted lease and the use price,
(a) payments for the supply of water and the use of sewers;
(b) payments for central or district heating and hot water supplies;
(c) fees for carrying ash and waste,
(d) the costs associated with the performance of the work of the household and the remuneration for such work, with the exception of the cost of the use of the household's apartment, and any cash compensation for the housing.
Basis and rate of tax
(1) The basis of the tax is the total of the rent and the use price (Section 10 (2) and (3)) for the calendar year preceding the year for which the tax is to be charged, after the deduction of deductible items (Section 11), evidently paid in the calendar year preceding the year for which the tax is to be charged.
(2) The tax is 45% of the tax base annually; If the tax base exceeds 6000 CZK, the tax is 50% per year.
Common provisions
(1) Home tax is the budget revenue of local national committees.
(2) The tax administration is carried out by the local national committee in whose district the building lies.
Confession
(1) The owners of the buildings on which the tax is levied on the basis of the area under construction (Section 5 (a)) are required to submit a return by 15 February 1962 separately for each building under the condition of 1 January 1962 and to state all the circumstances determining the tax assessment. Otherwise, the owners of the house shall be obliged to submit a return only if they make a change in the circumstances applicable to the assessment of the tax or to the occurrence of the tax [Paragraph 7 (1) (a)] within 15 days of the change or the occurrence of the tax.
(2) The owners of the buildings on which the tax is charged on the basis of the rent and the cost of use [Paragraph 5 (b)] are required to submit a return by 31 January of the year on which the tax is levied each year and to state all the circumstances determining the tax assessment. In the case of buildings in municipalities of up to 6000 inhabitants, if there is no change in the circumstances governing the assessment of the tax, the owners shall notify that fact within that period and the tax shall be charged according to the latter declaration. If the tax liability [Paragraph 7 (2) (b)] is lost during the year, they shall be required to submit a return within 15 days of the date of expiry of the tax obligation.
(3) In addition to the cases referred to in paragraphs 1 and 2, the owners of the buildings shall be required to submit a declaration if invited to do so by the national committee.
(4) If the owner does not submit a declaration or notification in due time that there have been changes, the tax may be increased by up to 10%.
Notification of tax assessment
(1) The National Committee shall notify the taxpayers living in its district, if not more than 6000 inhabitants, of the tax on buildings on which the tax is calculated on the basis of the area under construction. The list shall be drawn up by the National Committee for a public consultation for a period of 30 days.
(2) In other cases, the national committee shall inform the taxpayers of the assessment of the tax by means of payment.
Tax control
(1) The National Committees shall examine the timeliness, accuracy and completeness of the payment of the tax and the correctness and completeness of the tax returns.
(2) The taxpayers shall be entitled and obliged to cooperate in the inspection, to provide explanations and means of proof to the inspection authorities, to submit documents and documents concerning the facts relevant for the assessment of the tax and to do whatever is necessary to facilitate and accelerate the control.
Appeals
The national committee may be appealed against for tax purposes within 15 days of receipt of the payment notice or from the last day of unloading of the statutory lists for public consultation.
Payment of tax
(1) The taxpayers shall be required to calculate the tax themselves and to pay it to the competent national committee within the time limits referred to in paragraphs 2 and 3, without waiting for the notification of the assessment.
(2) The tax to be calculated on the basis of the area built shall be payable in two equal instalments no later than 15 February and 15 May. If the annual tax on the building does not exceed 100 CZK, it shall be payable at the same time by 15 February at the latest.
(3) The tax to be calculated on the basis of the rent and the use price is due in four equal instalments, not later than 15 February, 15 May, 15 August and 15 November. If the annual tax on the building does not exceed 100 CZK, it shall be payable at the same time by 15 February at the latest.
(4) As soon as the taxpayer has been notified of the tax assessment by unloading the statutory list or by means of payment, he shall be obliged to pay the instalments according to the way the tax was charged to him. The difference against the outstanding instalments calculated in the return with a possible tax increase pursuant to Paragraph 14 (4) shall be due within 15 days of the last day of unloading of the statutory list for public consultation or after delivery of the payment notice.
Penalties
If the tax has not been paid on time, the taxpayer shall be obliged to pay a penalty of 5% of the arrears of the tax with the facilities established at the due dates referred to in Article 18 (2) and (3).
Limitation
(1) The tax cannot be calculated and enforced after three years from the end of the calendar year in which the tax became due.
(2) Where a measure or recovery operation is carried out, the limitation period shall run again from the end of the calendar year in which the taxpayer was informed of the act.
Reinsurance provisions
For tax, the building is subject to legal lien, which takes precedence over all liens binding on the building.
(1) The owner of a building on which tax is charged according to the rent and the cost of use and on which the base of the home tax, without any price of use of the owner's apartment (co-owner) or free of charge by the landlord or, where applicable, by another person who used the apartment free of charge before 1 January 1953, exceeds a total of 3000 CZK per year, is obliged to pay the rent to a special rent account.
(2) The rent (right to rent) cannot be reduced, remitted or transferred by acts between the owner of the building and other persons and cannot be used by netting or penalising the execution, except for the execution by the National Committee to fulfil the owner's obligation to pay the rent to a special account of the rent.
The owner of the building is obliged to collect the amounts which he had collected before 1 January 1953 as rent or rooms used (levy on built-up areas) and the charge for cleaning the city (the charge for the removal of ash and waste, if the removal is not provided for by special equipment), at the rate of the last effective annual regulation. These amounts are part of the rent and tenants (users of rooms) are obliged to pay them at the same time as the rent.
Final provisions
Empowerment
(1) The Government may
1. change the rates of tax calculated on the basis of the area built up (§ 9) where necessary,
2. grant relief or exemption, where appropriate, to certain types of buildings or to certain groups of taxpayers.
(2) Ministry of Finance
1. issue the provisions necessary for the implementation of this Act;
2. Arrangements shall be made for proceedings relating to this tax and the payment of rent to a special account;
3. may take measures to prevent irregularities and the hardships that might arise from this law.
The tax under this law shall be calculated for the first time for 1962.
Act No. 80 / 1952 Coll., on Home Tax, as amended by and amending it, and the Regulations issued pursuant thereto, with the exception of Decree No 371 / 1952 /.
This Act shall take effect on 1 January 1962.
Novotný v. r.
Fierlinger v. r.
Broad v. r.
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Regulation Information
| Citation | Act No. 143 / 1961 Coll., on Home Tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 12.12.1961 |
|---|---|
| Effective from | 01.01.1962 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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