Decree of the Ministry of Finance No. 145 / 1965 Coll.
Decree of the Ministry of Finance on certain measures in the field of income tax on literary and artistic activities
Valid
Effective from 01.01.1966
145
DECLARATION
Ministry of Finance
of 22 December 1965
on certain measures in the field of income tax on literary and artistic activities
The Ministry of Finance, in agreement with the Ministry of Education and Culture, provides, pursuant to Section 16 (2) of Act No. 36 / 1965 Coll., on Income Tax from Literary and Artistic Activities (hereinafter referred to as "the Act"):
(1) An organisation paying remuneration for an activity which is not subject to compulsory mediation and which is subject to tax on the income of literary and artistic activities (hereinafter referred to as "the tax") shall indicate an amount equal to 10% of each remuneration, rounded down to the whole of the Cčs, to the place of payment *) as an advance on the tax and shall pay directly to the taxpayer the remainder of the remuneration (after the deduction of the contribution to the cultural fund).
(2) The organisations paying the remuneration for the activity which is subject to the compulsory mediation (* *) show the full amount of the remuneration to the place which has facilitated the activity. If the intermediate organisation is not at the same time a payee's place of payment, it shall proceed with the payment of the remuneration referred to in the preceding paragraph.
(3) The tax advances provided for in the preceding paragraphs and in Article 3 (3) of this Decree, or the remuneration for activities subject to compulsory mediation, indicate the paying organisation to the place of payment or, where appropriate, to the intermediate organisation in their special interest-free account at the relevant branch of the Czechoslovak State Bank.
(1) The organisation shall refer the advance payment to the place of payment no later than the 10th day of the following month. At the same time as the tax advance note or the remuneration note, they shall send to the place of payment a list of the taxpayers, indicating for each taxpayer his surname and name (code name), address of his residence or address of his employer, the type and amount of gross remuneration, the amount of the deducted contribution to the cultural funds, and the amount of the tax advance received and the place of payment for the previous period.
(2) If the remuneration for work or performance does not exceed 50 CZK, with the exception of operating fees or remuneration for activities subject to compulsory mediation, the organisation shall pay it directly to the taxpayer, after a tax reduction of 3% and a contribution to the cultural fund. When calculating the tax and the tax deducted, it follows the same procedure as for the remuneration referred to in Section 5 (4) of the Act.
(3) The payer shall choose one place of payment to which the advance payment or the full remuneration of the payer shall be charged; the chosen payee is obliged to notify each payee of the remuneration and to notify the payee of the choice.
(1) The place of payment shall be calculated no later than 45 days after the end of the half-year for each taxpayer, the tax due on the remuneration paid to him for that period, the settlement of all tax advances received with the calculated tax and any overpayments, if they exceed 10 CZK, shall be refunded to the taxpayer. If there is an overpayment not exceeding 10 CZK or an underpayment, it shall be settled with advances made in subsequent periods, or if no additional remuneration is made in that period, it shall invite the taxpayer to pay the underpayment directly to the place of payment. If the taxpayer does not pay the outstanding fee for the invitation, the district national committee responsible for the place of residence of the taxpayer shall request the recovery of the tax arrears.
(2) If the place of payment finds that, in view of the total amount of remuneration, an advance of 10% of the remuneration to cover the total of the remuneration from the beginning of the year is not sufficient, it shall impose on organisations which regularly or to a greater extent pay the fee to the taxpayer to detain and pay a higher appropriate percentage of remuneration to the place of payment. The organisations paying the remuneration shall refer to the remuneration of the tax advance at the rate specified by the place of payment from the receipt of the order until the end of the calendar year. The payment point shall also send a copy of the order to the payer.
(3) The remuneration for the activity subject to the compulsory mediation shall be shown by the intermediate organisation, if it is also a paying place, normally during the year, and on payment of each remuneration, it shall either reduce the advance on tax and carry out the settlement referred to in paragraph 1 or calculate, in accordance with the relevant provisions of the law, a tax corresponding to the amount of remuneration paid to the taxpayer from the beginning of the calendar year, including the remuneration paid, the sum of the tax deducted from the tax calculated from the beginning of the calendar year and the difference shall be deducted from the remuneration currently paid.
(4) Similarly, as provided for in the preceding paragraph, the place of payment may proceed if the remuneration for an activity not subject to the obligation of mediation is paid to the place of payment where the organisation paying the remuneration exceptionally indicates the full remuneration to the place of payment.
(1) The remuneration to foreign exchange foreigners shall be paid directly to the taxpayers by the organisation, with the exception referred to in paragraph 2. The tax shall be deducted from the remuneration pursuant to Article 8 (1) of the Act without taking into account the remuneration already paid and deductible under Article 7 of the Act and shall be paid by the competent national committee no later than the end of the month following the end of the quarter.
(2) Where the place of payment has negotiated a contract for the transfer of copyright or permission to use the work, to dispose of it or to lend it or to arrange a lecture or artistic exercise with a foreign exchange stranger, the organization of the remuneration (advances) for the work of art or for the performance of art, or for their use, to that place of payment.
Children born from or outside marriage are also recognised as dependants, and a spouse (spouse) who does not live with a household taxpayer, but for whom the taxpayer pays maintenance fees intended or approved by a court, unless such persons have their own income in excess of the annual gross 6000 CZK.
At the request of the author, the Ministry of Finance, or the authority authorised by it, shall, after consulting the relevant artistic association, adjust the tax on the remuneration for the significant original works of literary, artistic or musical works on which the author has been demonstrably working for more than one year, so that the amount of the tax corresponds to the average remuneration for the work of the author in each of the years in which he worked.
By way of exception, tax-paying organisations may, until the end of January 1966, point out to the paying points the full remuneration for 1965 if they could not provide for an organisation to adjust the payment of the fees under this decree in due time, so that payment of the remuneration could be delayed.
The provisions of Sections 6 (1), 9 (3) and 11 (1) of Decree No. 37 / 1965 Coll., for the implementation of the Act on Income Tax on Literary and Artistic Activities, are hereby repealed.
This Decree shall take effect on 1 January 1966.
Minister:
Dvořák v. r.
*) § 6 (3) of Decree No. 37 / 1965 Coll. implementing the Act on Income Tax from Literary and Artistic Activities
* *) Decree No. 71 / 1958 of the Ministry of Education and Culture, No. 71 / 1958 Ú. l., laying down the conditions for the performance of professional theatre artists in performances out of operation of the theatre, as amended by Regulations No. 176 / 1958 Ú. l. and No. 74 / 1964 Coll. and Decree No. 89 / 1958 Ú. l., which provides for compulsory mediation for certain fields of artistic activity as amended by Decree No. 74 / 1964 Coll.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 145 / 1965 Coll., on certain measures in the field of income tax from literary and artistic activities |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.1965 |
|---|---|
| Effective from | 01.01.1966 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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