Decree No. 147 / 1948 Coll.

(1) Small farmers (paragraph 2) in the Czech and Moravian-Silesian countries shall be charged the agricultural turnover tax for the calendar year 1946 on a flat-rate basis in accordance with the provisions of this Decree, unless they are required, in accordance with paragraph 10, to have the agricultural turnover tax for 1946 calculated regularly. The rates of the flat rate corresponding to the various average cadastral yield (paragraph 4) per hectare of agricultural land (paragraph 3) are set out in the annexed table contained in this decree; express the turnover tax on the remuneration (general prices) of deliveries (own consumption) of agricultural products of own production, as well as for certain performance related to the operation of agriculture, provided that such supplies (own consumption) and performance are covered by a flat rate (paragraph 6) for the whole year 1946.

(2) Small farmers are farmers who, in 1946, managed up to 20 hectares of agricultural land owned, smuggled or used for other legal purposes. If the other conditions of this decree are met, farmers who are not small farmers as referred to in the first sentence may also be taxed on a flat-rate basis, but have managed up to a maximum of 50 hectares of agricultural land owned, smuggled or used from another legal title; By analogy, they shall be covered by everything that applies to small farmers under this decree. As small farmers, they will also be taxed on a flat-rate basis by national administrators if the area of the plant managed by them was not more than 50 ha.

(3) The agricultural land is defined according to this decree as a role, meadows, gardens and pastures, regardless of whether they were actually fallow in 1946; However, forests, vineyards, swamps, lakes and ponds, parification land and all land without cadastral yield shall not be considered as agricultural land. For the interpretation of these terms the provisions of § 21 of the cadastral Act No. 177 / 1927 Coll. The agricultural land is also not considered to be land for the cultivation of hops and tobacco, but also parcels for the cultivation of vegetables, if vegetables are grown on an area of more than ten ars. In the temporary change of education (§ 66 (1) of the cadastral law), the actual training method is decided on 1 July 1946. In order to determine the area of the cultivated land and the question of who pays the flat-rate for the whole of 1946, the operative situation is 31 December 1946.

(4) In order to determine which flat-rate according to the annexed table for 1 ha of agricultural land in a given municipality is taken into account, the relevant average cadastral yield is municipal. This is laid down for each municipality in the particular way laid down in paragraphs 3 and 4 of the Order of the Minister of Finance of 23 October 1946, No 1942 U. l. I., on the taxation of small farmers in the Czech and Moravian-Silesian turnover taxes for the calendar year 1945. The tax administration shall communicate the determined average cadastral proceeds to the municipal authority of the local national committee (local administrative commission), together with the substantial content of this decree (in particular the flat-rate amount). According to Paragraph 30 (1) of the Turnover Tax Act, this office is obliged to immediately declare this communication in the ordinary manner in the municipality.

(5) To a single small farmer who was a natural disaster in 1946, if it had an impact on the level of turnover, proven to have been significantly damaged or who had managed a flat-rate reduction in the agricultural land ravaged in 1946, in such a way that it could not be used at all or only as pasture, the competent tax administration may, in agreement with the Regional Association of the Single Union of Czech Farmers, reduce the flat-rate accordingly if the affected small farmer applies for a return tax on small farmers. If the tax administration does not reach an agreement with the Regional Association of the Single Union of Czech Farmers, the Regional Financial Directorate will decide to reduce the flat rate in agreement with the United Union of Czech Farmers.

(6) According to the annexed table, Paulo is covered by the turnover tax on supplies and own consumption of products subject to 1% of the rate of turnover tax produced by the small farmer on the agricultural land for the flat-rate applicable (paragraph 3), including the production of apiculture and the turnover tax on the output directly linked to the operation of agriculture (e.g. the admission of breeding animals). For a national administrator considered to be a small farmer under paragraph 2, the flat-rate cover and the performance of the national farm administration shall be covered. An exception to this principle is not covered by a flat-rate turnover tax:

(a) the supply of fruit, vegetables and horticultural crops, where the sum of the remuneration received for such supplies in 1946 exceeds 5 000 CZK;

(b) the performance of boatmen (wood, stone, etc.), if the total of the remuneration received for these performances in 1946 exceeded the amount of CZK 10,000.

Repayments for these deliveries and performances shall be made separately by the small farmer in the return form for small farmers (paragraph 10). On the same form of declaration, the small farmer shall also report separately the payments for deliveries and the price of own consumption of products grown on land which is not relevant for the flat-rate (e.g. wood, grapes, hops, tobacco, fish).

(7) When establishing a flat-rate of 1 ha of agricultural land, account was already taken of the exemption of own consumption of the agricultural and forestry plant and of the exemption of accommodation, catering and usual natural services provided by the employer to the employees and workers of his holding as compensation for the services performed, valid from 1 January to 28 February 1946 (Sections 4, 12 and 15 of the W.H.C. No. 314 / 1940 Coll. and Article 30 of the W.M. No. 315 / 1940 Coll.) The small farmer is therefore not entitled to apply these exemptions. The exemption may not be taken into account.

(8) Small farmers who are obliged to fill their holdings in kind shall be entitled to a reduction of the total calculated flat-rate by 1% of the turnover tax on the price of products filled in kind. The assumption is that this exchange was made after 28 February 1946 on own production only up to the amount permitted under the applicable supply regulations. For this calculation, the prices of the items which are filled in as a natural exchange shall be determined by the following flat-rate amounts: 1 q wheat 340 Kčs, 1 q rye 340 Kčs, 1 q barley 300 Kčs, 1 q oats 260 Kčs, 1 q potatoes 80 Kčs, 1 litre milk 4,20 Kčs, 1 kg butter 80 Kčs, 1 egg 2,50 Kčs, 1 kg pig fat 45 Kčs, 1 kg pig meat 40 Kčs, 1 kg beef or sheepmeat 30 Kčs, 1 goose or duck 200 Kčs, 1 piece of poultry 50 Kčs, providing a full diet of 15 Kčs per day and person. The tax administration shall determine the prices of articles other than those currently mentioned, filled in in kind, taking into account the average prices officially established for such articles. However, the total amount by which the flat-rate turnover tax may be reduced on account of the performance of the actual exchange may not exceed one-third for one-third and for more than one-half of the total flat-rate. The amounts of money to be exchanged, whether performed under contract or in kind, shall not be taken into account in the calculation of the amount by which the flat-rate is to be reduced.

(9) Small farmers are obliged to include in their turnover tax returns for small farmers all the land which was situated in the territory of the Czech and Moravian-Silesian countries and on which they operated in 1946 and paid the agricultural turnover tax to the competent tax office (paragraph 14). It shall not be decided where the agricultural products from these parcels have been supplied or consumed and whether the agricultural land referred to in paragraph 3 or other land is concerned.

(10) Small farmers applying for their agricultural turnover in 1946 to be taxed under this decree are required to submit to the local competent authority of the local national committee (local administrative commission) a return duly completed for 1946 on a special official form intended only for turnover tax on small farmers (turnover tax return model DZ) by 31 August 1948. In this form, in addition to the information required for the calculation of the flat rate, they must admit all turnover from their agriculture not covered by the flat rate (paragraph 6). The Office of the Local National Committee (Local Administrative Commission) shall mark the day of its submission, examine and confirm the accuracy of the agricultural and other land area declared and send all such certified returns by 15 September 1948 at the latest to the tax administration in whose district the municipality is located. The local national committee (local administrative commission) shall be the local authority of the municipality, of which the small farmer operates agriculture. Small farmers, increasing the taxation of agricultural turnover on a flat-rate basis, must admit a tax on agricultural turnover on the form of a model DZ even if in 1946 they carried on an activity other than agriculture (e.g. butchery, innery and etc.). However, the turnover of this other business activity was required to be acknowledged on the regular official form of the return at the tax administration of the municipality concerned pursuant to Article 29 of the Law No. 233 / 1946 Coll. and within the time limit for that. A small farmer who does not want to be taxed on a flat-rate basis for 1946 may, until 31 August 1948, submit to the tax administration responsible locally in accordance with Article 29 (2) of Regulation (EC) No 233 / 1946 Coll. a return on agricultural turnover tax on a regular return form, where he also declares that he does not want to be taxed on a flat-rate basis, after which time, he or she has previously submitted a return from a business activity other than agriculture to add taxable returns from agriculture.

(11) At the same time as the flat-rate payment, the turnover tax on supplies, own consumption and performances carried out in agriculture which are not covered by the flat-rate payment shall be charged (paragraph 6). The provisions of paragraphs 12 to 14 shall apply mutatis mutandis to this tax. The sum of the flat-rate and this tax constitute a tax on agricultural turnover.

(12) For small farmers, the agricultural turnover tax shall be calculated as follows: The total area of agricultural land (paragraph 3) of the small farmer in a certain municipality, expressed in hectares, shall be multiplied by the flat rate corresponding to the attached table to the average cadastral yield of the municipality. In the case of small farmers who, in 1946, operated on land situated in the registers of different municipalities, a flat rate for land situated in each municipality must be taken as a basis for the calculation, on the basis of the average cadastral yield of the municipality in which the land in question is registered or recorded. The agricultural land from each individual municipality is rounded down to tenths of a hectare (tens of ars). The result of this calculation (product) shall be added 1% of the remuneration for the supply of fruit and vegetables in the cases referred to in paragraph 6 (a) and 1% of the payment for the supply and the prices of the own consumption of agricultural and forestry products produced on land which is not relevant for the flat-rate (e.g. the payment for the supply of fish). After deduction of 1% of the price of natural exchanges (paragraph 8), 1% of the agricultural turnover tax remains. For the other turnovers awarded on the form of return, the model DZ not subject to flat-rate taxation and not taking into account 1% agricultural turnover tax, the assessment basis and the tax (2% and 3% rate) shall be fixed in a regular manner, but at the same time as 1% tax.

(13) If a small farmer has not submitted a return on turnover tax to small farmers in due time (granting a model DZ) or a return on regular turnover tax, the tax administration shall, in general, charge him the relevant turnover tax in accordance with the provisions of this decree. Paragraph 19 of the Act of Fig.

(14) Small farmers, flat-rate taxation, are required to pay the agricultural turnover tax (paragraph 12) no later than 30 days after the notification of the assessment of the turnover tax and the flat-rate amount of the meat tax, in the postal savings bank ticket to the competent tax office. They are also obliged to pay a lump sum for the meat tax (§ 41, § 6 of Act No. 30 / 1946 Coll. and § 16 of the Law No. 98 / 1946 Coll.). The flat-rate amount shall be 4 Cds of each hectare of rolls and meadows other than pastures, as at 31 December 1946. The flat-rate amount for the meat tax shall not be paid by small farmers who also operate the business of innkeeper, butcher or sausage. Small farmers who, at the latest on the due date, do not pay the tax on agricultural turnover and the flat-rate amount for meat tax either at all or in full, are obliged to pay a fee of 200 CZK in addition to the tax to pay a 5% increase in accordance with § 20, § 6 and § 36, § 9, §. The obligation to pay the late payment fee is not affected.

(15) The assessment of the turnover tax on agriculture shall be waived if the tax on agricultural turnover does not amount to more than 20 CZK, together with the flat-rate amount for the levy on meat to be prescribed under paragraphs 12 to 14.

(16) The notification of small farmers of the measurement of turnover tax and the flat-rate amount for meat tax under this decree may become a payment order instead of a mass survey sheet in which farmers confirm the notification of the amount of agricultural turnover tax to be charged and the flat-rate amount for meat tax by means of their own signature.

(17) Otherwise, all provisions of the Turnover Tax Act apply to small farmers. With regard to supplies and other transactions for which the tax liability arose before 1 March 1946, the substantive provisions of the Government Decree on turnover tax No 314 and 315 / 1940 Coll., as amended by the Decree of the President of the Republic of 13 October 1945, No 98 Coll., on transitional measures in the field of turnover tax (§ 36, paragraph 2 of the Act of Fig.) shall apply.

(18) For 1946, small farmers who are taxed on agricultural turnover under the provisions of this decree are exempt from the obligation to record fees for turnover which are not covered by a flat rate (paragraph 6), if they are no longer exempt from that requirement under Article 2 of the Decree of 29 May 1941, No 297 Coll., on recording obligations for tax and operating purposes.

This decree is valid in the Czech and Moravian-Silesian countries and takes effect on the day of its publication.