Decree of the Ministry of Finance of the Slovak Socialist Republic No. 143 / 1976 Coll.
Decree of the Ministry of Finance of the Slovak Socialist Republic, supplementing the Decree of the Ministry of Finance No. 14 / 1968 Coll., on home tax relief
Valid
Effective from 01.01.1977
143
DECLARATION
Ministry of Finance of the Slovak Socialist Republic
of 25 November 1976
supplementing the Decree of the Ministry of Finance No. 14 / 1968 Coll., on Home Tax Relief
The Ministry of Finance of the Slovak Socialist Republic declares a tax relief on home tax granted by the Government of the Slovak Socialist Republic pursuant to § 24 (1) No 2 of Act No. 143 / 1961 Coll., on home tax, and pursuant to § 24 (2) of that Act provides:
The Decree of the Ministry of Finance No. 14 / 1968 Coll., on Home Tax Relief, is added as follows:
1. the following paragraph 2 is added:
"(2) To the same extent, 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, are exempt from home tax. '
2. Paragraph 1 is renumbered paragraph 1.
This decree shall take effect on 1 January 1977.
Minister:
Ing. Misheje v. r.
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Regulation Information
| Citation | Decree of the Ministry of Finance of the Slovak Socialist Republic No. 143 / 1976 Coll., which is supplemented by Decree of the Ministry of Finance No. 14 / 1968 Coll., on home tax concessions |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 09.12.1976 |
|---|---|
| Effective from | 01.01.1977 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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