Decree of the Federal Ministry of Finance, Ministry of Finance of the Czech Socialist Republic and Ministry of Finance of the Slovak Socialist Republic No. 151 / 1980 Coll.
Decree of the Federal Ministry of Finance, Ministry of Finance of the Czech Socialist Republic and Ministry of Finance of the Slovak Socialist Republic amending and supplementing Decree No. 184 / 1968 Coll., to implement the Act on Income Tax from Literary and Artistic Activities
Valid
Effective from 01.01.1981
151
DECLARATION
Federal Ministry of Finance, Ministry of Finance of the Czech Socialist Republic and Ministry of Finance of the Slovak Socialist Republic
of 27 October 1980
amending and supplementing Decree No. 184 / 1968 Coll., to implement the Law on Income Tax from Literary and Artistic Activities
The Federal Ministry of Finance, the Ministry of Finance of the Czech Socialist Republic and the Ministry of Finance of the Slovak Socialist Republic provide, pursuant to Article 16 (1) and (2) (a) of Act No. 36 / 1965 Coll., on Income Tax from Literary and Artistic Activities, as amended by Act No. 160 / 1968 Coll. and under Article I of Act No. 90 / 1968 Coll., on certain measures on the tax section of the population:
The Decree of the Ministry of Finance No. 184 / 1968 Coll., implementing the Act on Income Tax from Literary and Artistic Activities, is amended as follows:
1. In Article 3, paragraph 1 is renumbered and paragraphs 2, 3 and 4 are added as follows:
"(2) Paragraph 1 shall not apply to revenue for the use of copyright in works of literary, artistic or scientific works and to the rights of performers for the use of artistic performances (except in the case of performance income), provided that such revenue is derived from States with which the Czechoslovak Socialist Republic has negotiated a double taxation contract.
(3) If the revenue referred to in paragraph 2 can be taxed under double taxation contracts in the second Contracting State in which it is a source, the tax paid abroad shall be deducted at the request of the taxpayer from the tax calculated domestically.
(4) However, the amount of tax to be deducted under paragraph 3 cannot exceed the amount of tax which may be collected under the Double Taxation Treaty by the State from which the income was received or by a proportion of the Czechoslovak tax calculated from the annual total of all the tax income attributable to the total income received from abroad. "
2. In the first sentence of Paragraph 6 (1), the words "current payouts *) 'are replaced by the words" settlement centres' and the footnote "*) of Section 6 (3) of Decree No 37 / 1965 Coll., for the implementation of the Act on Income Tax on Literary and Artistic Activities. 'are deleted.
3. In Article 6 (6), the words "or the address of his employer 'are replaced by the words" national identification number'.
4. the following paragraphs 8, 9 and 10 are added:
"(8) Except in the cases referred to in Section 5 (1) (a) of the Act, the payer shall deduct the tax directly upon payment of the remuneration without requiring the payer to submit a confirmation of the clearing centre, unless the remuneration for the work or performance of 100 Kns and, first, the operating fee or remuneration for the activity subject to compulsory mediation.
(9) Foreign currencies for the purposes of this tax shall be converted into Czechoslovak crowns in accordance with a special rule.
(10) Of the remuneration referred to in § 3 (2), which, up to the amount laid down in the International Double Taxation Convention, has been levied abroad, the domestic organisation shall not deduct tax in the cases provided for in § 5 (1) (a) of the Act. '
Article 9 (1) (a) reads as follows:
"(a) children under the conditions laid down in Section 7 of Decree No. 161 / 1976 Coll., implementing the payroll tax law,"
6. in Article 9 (1) (b) and (c), the limit of own income applicable to the recognition of a person as a dependent taxpayer shall be 7800 CZK.
7. In Paragraph 9 (2), the following sentence is added at the end:
"The income referred to in § 7 (8) (a) to (g) of Decree No 161 / 1976 Coll., implementing the payroll tax law, shall not be taken into account when determining the own income of persons who can be recognised as a dependent taxpayer. '
8. Article 9 (6) reads as follows:
"(6) The right to a discount due to maintenance of persons shall be exercised and proved by the taxpayer within the time limit laid down in Section 9 (3) of the Act in a similar manner to that of the payroll tax. *) In cases where confirmation of the relevant financial administration is required to prove entitlement, the taxpayer shall obtain it in the course of the year in which the tax is deducted. ';
9. Article 10 (2) reads as follows:
"(2) Remuneration to foreign exchange foreigners shall be paid by the organisation, unless it is a compulsory brokerage activity (Section 6 (3) of the Decree) directly to the taxpayer. Unless otherwise provided for in the International Double Taxation Treaty, a tax of 25% shall be deducted from the remuneration without taking into account the remuneration already paid and the deductible items under Section 7 of the Act. Similarly, remuneration shall be paid to foreign exchange foreign exchange foreign exchange nationals who are acting as intermediaries. '
10. In Article 11, the following paragraph 2 is inserted after paragraph 1:
"(2) The right to deduct foreign tax in the cases referred to in Article 3 (3) shall be exercised by the taxpayer in the notification of the amount of the total annual income submitted pursuant to Article 9 (3) of the Act to the clearing centre, to which he shall prove the facts applicable to the deduction of foreign tax collected abroad. '
11. In Paragraph 11, paragraph 2 is renumbered paragraph 3 and in its first sentence, the words "and deduction of tax collected abroad (Paragraph 3 (3)) 'are inserted after the words" with the calculated tax'.
12. In Paragraph 12 (1), the following sentence is inserted after the first sentence:
"The record shall include the following information: the name and surname of the taxpayer, the address of his place of residence, the birth number, the type and amount of gross remuneration paid to him during the year, including their annual total, the amount of the tax withheld, the amount of the deducted contribution to the cultural funds and, in the case of fine-tuning, the amount of deductible appropriations. ';
Decree No. 110 / 1971 Coll., on the increase of the own income threshold, which is relevant for the recognition of dependants for certain taxes paid by the population, in so far as it applies to income tax on literary and artistic activities, is hereby repealed.
This Decree shall take effect on 1 January 1981; It shall apply for the first time to the taxation of income from literary and artistic activities achieved after 1 January 1981.
Minister of Finance of CSSR:
Lér CSc.
SSR Finance Minister:
Ing. Misheje v. r.
Minister of Finance of the Czech Republic:
Ing. Stomach v. r.
*) Decree No. 161 / 1976 Coll., implementing the payroll tax law.
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Regulation Information
| Citation | Decree of the Federal Ministry of Finance, the Ministry of Finance of the Czech Socialist Republic and the Ministry of Finance of the Slovak Socialist Republic No. 151 / 1980 Coll., amending and supplementing Decree No. 184 / 1968 Coll., to implement the Act on Income Tax from Literary and Artistic Activities |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.11.1980 |
|---|---|
| Effective from | 01.01.1981 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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