Decree of the Ministry of Finance No. 144 / 1961 Coll.
Decree of the Ministry of Finance implementing Act No. 143 / 1961 Coll., on Home Tax
Valid
Effective from 01.01.1962
144
DECLARATION
Ministry of Finance
of 8 December 1961
implementing Act No. 143 / 1961 Coll., on Home Tax
The Ministry of Finance provides, pursuant to § 24 (2) No 1 of Act No. 143 / 1961 Coll., on Home Tax ("the Act '):
Tax obligation
K § 2
(1) House taxes are subject to buildings set up and determined according to their economic nature for permanent purposes without account being taken of the material used when they were set up. A building means any building, even if it is established in the country. However, a time limitation on the duration of the building is not an obstacle to tax.
(2) For example, buildings built for the duration of construction (construction facilities, canteens, cloakrooms), public spaces, cabins on the banks of rivers, etc.
(3) House tax is subject to buildings (parts thereof) serving residential purposes, production, trade or provision of services, garages, etc. Dani shall also be subject to cottages, gazes, etc., if the area of the built-up area is at least 8 m2.
(4) Buildings owned by Socialists are mainly buildings,
(a) which are national property and have been entrusted to the management or use of socialist sector organisations, buildings of central and other offices and bodies, national committees, courts and other establishments and organisations operating under the budgets forming part of the State budget;
(b) which are owned by cooperative organisations (e.g. production, consumption or housing cooperatives, single agricultural cooperatives, cooperative associations and their businesses, etc.) or social organisations (e.g. political parties, ROH, CSM, SČSP, ČSTV, SPB, CSČK, Swaziland, etc.).
These buildings are not subject to tax without account being taken of the purposes for which they serve and how they are used. This also applies to the buildings of churches and religious societies.
(5) If a part of the building serves for residential purposes and a part of the building as an economic building for agricultural production purposes, only the area built by the residential part of the building shall be included in the built-up area applicable to the tax assessment. The area built by separate economic buildings for agricultural production shall not be taken into account.
K § 3
(6) If the building belongs together to several persons (joint owners), the tax shall be charged to the person designated by the joint owners for that purpose, or any of them.
(7) If the building belongs together to natural persons or legal persons of the non-socialist sector and to socialist organisations, the tax shall be levied only on private persons, in proportion to their ownership interests.
K § 5
Method of tax assessment
(8) For family houses partly occupied by the owner or persons close to the owner (paragraph 9) and partly leased to other persons, tax is charged on the basis of the area built up. For houses wholly rented or fully used by persons other than the owner and by the owner close to the owner, the tax shall be charged on the basis of the rent or use price.
(9) The persons close to the owner are his spouse, the persons who are related to him or his husband either in a direct generation or in a branch generation to a cousin (cousin) including, and other persons who live with him as family members; the relative ratio is equal to the learning ratio.
K § 7
Establishment and termination of tax liability
(10) The owner is obliged to report changes relevant to the tax assessment within 15 days of the date on which the change occurred.
(11) If, under the law, a tax liability is incurred for a building on which tax is levied according to the area built, the tax shall be charged for the year in which the tax became chargeable, according to the state on the date on which the tax became chargeable, by an amount corresponding to as many twelfths of the annual tax as the whole months are missing by the end of the year in which the tax became chargeable. For the following calendar year, the full annual amount shall be charged.
(12) If the tax is incurred on a building on which the tax is levied on the basis of rent and the cost of use, the tax shall be levied on the year in which the tax was incurred, after its expiry on the rent and the use price for the period from the date on which the tax became chargeable until the end of the year in which the tax became chargeable, after the deduction of deductible items (Paragraph 11 of the Law) relating to that period. For the following calendar year, the tax shall be calculated by converting the rent and the cost of use (after deduction of deductible items) for the part of the year in which the tax became chargeable to the whole year.
(13) If the tax on a building on which the tax is charged is levied on the area under construction during the year, the amount of tax charged for this year shall be deducted from the amount corresponding to as many twelfths of the annual tax as the whole of the months are missing by the end of the year in which the tax became chargeable.
(14) If the tax on a building on which the tax is levied is levied according to the rent and the use price during the year, the tax on that year shall be adjusted according to the rent and the use price for the period from the beginning of the year in which the tax has ceased to exist until the date of its demise, after the deduction of deductible items.
(15) If there is a change in the way the tax is calculated during the year,
(a) that, in the case of a building which has been subject to tax on a built-up area, the conditions for the assessment of the rent tax and the use price shall be established, the tax shall be reassessed as from the date on which the conditions for the new method of measurement arose; the tax calculated on the basis of the built-up area for the rest of the year shall be deducted;
(b) that, for a building which has been subject to rent tax and the use price, the conditions for the assessment of the tax on the area under construction are established, the tax shall be charged again from the beginning of the month following the date on which the conditions were changed.
In both cases, tax shall be levied for the remainder of the calendar year and for the following year, mutatis mutandis, in accordance with the provisions of paragraphs 11 and 12.
(16) Changes in the person of the owner (if it is private persons) occurring during the year are irrelevant for the assessment of the tax; any claims for reimbursement of tax for the relevant part of the year between owners may be claimed only in civil law.
Measurement of the tax by built-up area
K § 8
(17) Houses which, due to their construction structure, fulfil the purpose of family houses are houses arranged as family houses, but which are not considered as family houses within the meaning of the housing regulations *) only because they have more living rooms and because the area of these rooms is larger than that provided for by the regulations.
(18) Houses which fulfil the purpose of family houses due to the user range are houses which do not have the essential characteristics of residential homes for hire for the purpose of working-free profits and are actually fully used for living by co-owners or owners (co-owners) and persons close to them (paragraph 9).
(19) Houses which, in view of other facts, fulfil the purpose of family houses are houses which do not have the essential characteristics of residential houses intended for hire for the purpose of free-of-work profit and which cannot be adapted without excessive load so that there can be more separate dwellings corresponding to today's housing requirements.
K § 9
Tax rate
(20) The built-in area is actually covered by the building. The area of the garage, laundry etc. is added to the built area if such buildings are outside the main building. The area of the fuel shed (even walled) and small farm animals, the area of the abandoned premises and of the abandoned buildings not used for residential purposes, or behind garages, laundry facilities, etc., as well as the courtyard and roads shall not be added to the built-up area. Also, steps which are outside the ground plan of the building and merely adjacent to the building are not included in the built-up area. The area of transit, if the living floor is above it, shall be counted fully into the area of the built-up area of the house. If this is not the case, the area of passage into the area of the built-up area of the house shall be counted only half.
(21) For the tax rate, the population of the municipality is determined by the last census. The local national committee may provide that the tax is levied at the lowest or closest to the higher tax rate if the population of the municipality exceeds or falls below the threshold in the period between the two censuses.
(22) The spa sites in which the tax is charged at the rate mentioned in Section 9 (1) (e) of the Act are: Bojnice Kúpel, Františkova Spa, Karlovy Vary, Spa Jeseník, Lúčky, Luhačovice, Mariánské Spa, Pieště, Poděbrady, Rajecké Teplice, Sliž, Teplice u Hranice, Trenčian Teplice, Vyšné Ružbachy.
(23) The rate referred to in § 9 (1) (e) of the Act is the tax levied only in those parts of the spa site determined by the local national committee. In other parts of the spa site the tax is charged at a rate corresponding to the population of the whole spa area. The local national committee shall declare the usual rate of tax in the various parts of the spa.
(24) A building with an attic (Mansard) whose floor area does not reach half the area of the building is not considered a storey building. The floor area of the attic means the floor area of all rooms and the hallway (s) in the attic, but not the floor area of the soil. When assessing whether it is a storey building, no account shall be taken of the basement. Only a building which is partly leased shall be considered to be partly leased to persons other than those of the owner close to it.
(25) A specially equipped residential building is considered to be a building in which enclosed apartments with central, remote or ethnicity heating, residential or suitable halls, etc.
(27) The tax with a possible increase (Paragraph 14 (4) of the Act) is rounded up to the whole of the Kčs.
Tax assessment by rental and use price
K § 10
(28) If the building (part of it) has been rented for part of the year, the lease is included in the tax base (Section 12 of the Act) only for the period during which it was leased.
(29) The performance in kind, performance or other assets shall be valued at the prices in the usual place.
(30) The building is related to items and equipment belonging to the owner of the building and which are permanently used with the building. They are, for example, lighting equipment, display cabinets, lifts, central heating, etc. In houses where payments for central (remote) heating and hot water supply are to be charged separately from rent, *) such payments shall not be shown in the granted rent and shall not be deducted as deductible items.
(31) If the rent is not available, the National Committee may reduce the tax base proportionately.
(32) According to the cost of use, the tax is charged,
(a) where parts of the building are used by the owner or are left to other persons for use free of charge or at a rent lower than or waived under price regulations;
(b) if the staff members of the owner of the building (e.g. the landlord) are transferred free of charge or for a salary included in the salary,
(c) if the buildings or parts thereof are left for permanent or temporary accommodation, including with a flat facility for a uniform remuneration;
(d) if buildings or parts of buildings are left with other property items or rights of use for a uniform remuneration.
(33) Where a building (part of it) is left to permanent or temporary accommodation with a flat facility for a uniform remuneration, a uniform remuneration, reduced by a reasonable amount for the use of furniture, equipment or service, but not more than 50%, shall be considered as the cost of use.
K § 11
Deductible items
(35) The payer may deduct from the total of the rent and the cost of using the amount of the proof that he has paid for these expenses last year.
(36) Part of the costs associated with the performance of the work of the household (or heater) and the remuneration for such work [§ 11 (d) of the Act] is the insurance premiums paid by the owner of the building as the employer of the janitor (heater) under the sickness insurance rules. Reimbursement of such costs and remuneration is a deductible item, even if part of the work (whether domestic or other) is performed by a person who is not in a domestic employment relationship by order of the owner or his representative. If the owner (co-owner) carries out the housekeeping work himself, the value of such work is not deductible. Where such work is performed by a person who is living with the owner of the common household, the remuneration paid for such work may be recognised as deductible only if it is demonstrated in good faith that the person concerned is actually carrying out the household work and that the remuneration is reasonable.
(37) Reimbursement other than in § 11 of the Act of said expenditure linked to the administration of the building cannot be deducted from the total rent and the cost of use. In particular, it is not possible to deduct, for example, cash compensation for the housing for the landlord, expenses for lighting staircases, corridors and other spaces in the building accessible to tenants or other persons, payment for chimney cleaning, payment for electric current for lifting etc.
K § 12
Basis and rate of tax
(38) The tax base shall be rounded down to the amount of Kčs 50 and above the amount of Kčs 50 up to the amount of the divisible by 100.
(39) The tax with a possible increase (Paragraph 14 (4) of the Act) is rounded up to the whole of the Kčs.
(40) If tax is incurred during the year (paragraph 12), the tax base shall be converted into the whole year for the level of the tax rate.
Common provisions
K § 14
Confession
(41) For buildings on which the tax is calculated on the basis of the area to be built, the circumstances relevant to the assessment of the tax which the owner is obliged to notify within 15 days of the change, in particular any building change which implies a change in the existing volume of the building (rebuilding, extension, superstructure), construction of secondary buildings (e.g. garages, laundry facilities, etc.), the built-up area of which is counted for the purpose of measuring the tax into the area of the building built-up building, for family houses also renting or leaving the use of the building to persons other than those close to the owner (paragraph 9), etc. In addition, the new acquirer is obliged to report changes in ownership ratios.
(42) The co-owners of the building shall notify the National Committee of the joint agent. The notification shall be made at the same time as the declaration, otherwise following a change in ownership. If the co-owners do not notify the joint agent, the national committee shall be entitled to consider any co-owner to be the agent of the others.
(43) For buildings on which the tax is calculated on the basis of the rent and the cost of use, the owner shall have to sign the VAT return to the tenants who confirm by their signatures the accuracy of the amount of the rent. It is obliged to attach evidence of the deductible items applied (Section 11 of the Act) to the return.
Article 15
Notification of the tax regulation
(44) The beginning, time and place of unloading of the statutory lists will be announced by the local national committee in the usual manner.
K § 18
Payment of tax
(45) If the tax is incurred during the year (paragraphs 11 and 12), the tax shall be payable for the period from the date on which the tax became chargeable until the end of the year within the period laid down for the submission of the return (Paragraph 14 (1) and (2) of the Act). For buildings on which the tax is calculated on the basis of rent and the cost of use, the national committee of the owner of the building may provide for advance payments in the year in which the tax liability arose or in which a change in the way of taxation occurred, in the sense that for the building subject to tax on the basis of the area under construction, the conditions for rental tax and the price of use have occurred.
K § 19
Penalties
(46) The penalty calculated on the basis of the tax not paid in due time shall be rounded up to the whole of the Kčs.
Efficacy
(47) This Decree shall take effect on 1 January 1962; it shall be used for the first time when measuring the levy for 1962.
First Deputy Minister:
Succharda v. r.
*) Law on the management of flats and regulations issued for its implementation.
*) Decree No 197 / 1957 of the Ú. l., on the payment of central (remote) heating and the supply of hot water.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 144 / 1961 Coll., implementing 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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