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. 152 / 1980 Coll.
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 amending and supplementing Decree No. 146 / 1961 Coll., implementing Act No. 145 / 1961 Coll., on the Income Tax of the Population
Valid
Effective from 01.01.1981
152
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. 146 / 1961 Coll., implementing Act No. 145 / 1961 Coll. on the Income Tax
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 for certain measures on the tax section of the population:
The Decree of the Ministry of Finance No. 146 / 1961 Coll., implementing Act No. 145 / 1961 Coll., on Population Income Tax, is amended as follows:
1. paragraphs 1 and 2 shall read as follows:
"(1) Natural persons resident or resident in the Czechoslovak Socialist Republic for at least one year are subject to domestic and foreign income tax regardless of nationality. Natural persons who do not reside in the Czechoslovak Socialist Republic or who do not stay for at least one year are subject to tax only on the income of which the source is in the Czechoslovak Socialist Republic.
(2) Revenue received from abroad shall be exempt from tax if it has been taxed abroad with the same or similar tax. This provision does not apply to income from countries with which the Czechoslovak Socialist Republic has negotiated double taxation agreements. If income received from a foreign country can be taxed under double taxation agreements in the second Contracting State in which it is a source, tax paid abroad shall be deducted at the request of the taxpayer. However, the amount of tax to be deducted may not exceed the amount of tax that may be collected under the Double Taxation Agreement by the State from which the income was received, nor the proportion of the Czechoslovak tax calculated from the annual total of all the income subject to the tax, which is equal to the total income received from abroad. Foreign currencies for the purposes of this tax shall be converted into Czechoslovak crowns in accordance with a special rule. ';
2. In paragraph 4, the following sentence is added at the end:
"Dani shall also be subject to interest on securities and loans, but not to interest on savings deposits and interest on the foreign exchange accounts of natural persons established with foreign exchange banks and held as deposits in foreign currency. '
3. paragraph 5 shall read as follows:
"(5) Dani is also subject to income from the sale and use of collections acquired by the taxpayer by collecting activities. The collection activity is considered to be a tax activity for each item (collection, purchase, finding, etc.), including any modification and arrangement to the collection. The basis of the tax in these cases is the difference between the total revenue and expenditure incurred to achieve it for the current and previous years. '
4. paragraph 7 (c) shall read as follows:
"(c) the amounts received from the disposal of the property belonging to the taxpayer, if not for the sale referred to in paragraph 5 and for the sale of speculation (cf. paragraph 20).";
5. paragraph 7 (h) shall read as follows:
"(h) income from Czechoslovak state prices, from Czechoslovak public competitions, honorary pensions of national artists and income exempted under special statutory provisions,"
6. the following points (i), (j) and (k) of paragraph 7 are added:
"(i) revenue from the collection of medicinal plants purchased by pharmaceutical plants;
(j) income from the organised collection of waste materials by school youth and children preparing for a future occupation;
(k) income not exceeding 6000 CZK: from the collection of waste materials by persons other than those referred to in (j), from the sale of hay harvested on land other than those on which citizens are engaged in agricultural production liable to tax on the income of citizens from agricultural production, from the collection of forest crops and from the cultivation and collection of snails. "
7. In paragraph 9, the following sentence is added at the end:
"If the taxable income is the result of the taxpayer's activities for several years, the tax administration may divide the taxable amount into as many parts as the activity lasted for a maximum of three years. In such cases, the tax on total income shall be determined by the sum of the tax calculated on the basis of the different bases for each year. ';
(8) Paragraph 11 shall read as follows:
"(11) The total income of the taxpayer shall be understood as the sum of income from all income sources. In the case of gainful income, the taxpayer shall be the person who carries out the activity and receives revenue from it. A person who assists in the gainful activity of a taxpayer shall not be distributed the total income obtained from that activity. The remuneration for the relief is a separate taxable income for that person. If the gainful activity is jointly carried out by more than one person, or if the income from the use of property and rights of more than one person is shared, one tax entity shall be made up and the tax shall be charged to any person of the same person. In addition to income from the joint gainful activity and income from buildings resulting from spouses (comrades and cooperatives) and their minor children, other income shall not be added up and taxed together, but the tax shall be levied and imposed on the person who receives the tax income. However, if one person has different kinds of income, they shall be aggregated and all of these revenues shall be taxed together. ';
9. In paragraph 12, the words "coming from home 'shall be deleted.
10. In paragraph 15, the words "and fees' shall be inserted after the words" taxes'.
11. in paragraph 19 (b), (c) and (d):
"(b) for income from the breeding of fur animals, laboratory animals, bees, collectors' activities and the collection of wood from areas affected by calamity up to 50%;
(c) for income from domestic animal husbandry and wood collection, if not for the case referred to in (b) up to 40%;
(d) in the case of income from specialised plant production (vegetables, strawberries, fruit, vines, tobacco, medicinal and aromatic plants, seeds of all kinds and flowers), for the sale of prepared animals and for temporary accommodation up to 30%, ';
12. In paragraph 19, the following point (e) is added at the end:
"(e) for income in other cases not listed above up to 10%."
13. In the first sentence of paragraph 26, the amount of 10 000 CZK shall be increased to 20 000 CZK and at the end the period shall be replaced by a semicolon and the following text shall be added: "In the same way, taxpayers engaged in a gainful activity on the basis of a permit issued shall be considered. *)."
14. Paragraph 29 shall read as follows:
"(29) The following shall be recognised as dependants:
(a) - underage and mature children of the taxpayer (own, adopted, grandchildren, foster children), to whom the child allowance or education allowance belongs, if they live with the household taxpayer. Where, in those cases, children's allowance or education allowance is set at two or more children, only one child shall be recognised from the total number of such children for the purposes of this tax on the dependant;
- underage children (own, adopted, grandkids, foster parents' care) who are not entitled to child or educational allowances if they live with a household taxpayer, regardless of their own income;
- adult children (own, adopted, grandchildren, foster parents' care) who do not benefit from child or educational allowances if they live with a household taxpayer and do not have their own income exceeding 7800 CZK per year;
(b) - the spouse or spouse, or, where appropriate, the spouse or type, if they live with a household taxpayer, regardless of their own income;
(c) - children from divorced marriages, children from marriage in which the taxpayer - without being divorced - does not live with a spouse in the same household, and children born outside the marriage, if they do not live with a household taxpayer, as well as the spouse (spouse) who is divorced with or without divorce does not live with him in the same household, if they are paid by a maintenance worker designated or approved by a court. If maintenance has not been determined or approved by the court, those persons shall be recognised as dependants if they have been paid maintenance at least at the rate of the tax relief resulting from the recognition of those persons as dependants. However, wives and young children to whom a taxpayer pays maintenance are only recognised as being dependent if they do not have their own income in excess of 7800 Kcs per year;
(d) - other persons, including persons who are not related to the taxpayer, who live with him in the common household and who do not have their own income in excess of CZK 7800 per year.
The temporary stay of persons referred to in points (a) and (b) outside the common household with the taxpayer shall not be a fault in recognising such persons as being dependent on them.
In determining the level of income of persons who are recognised as dependants, no account shall be taken of increases in pension for helplessness, child allowance and education allowance, maternity allowance, allowance for the child's needs in foster care, maintenance allowance, orphan's pension, in the case of children preparing for a future occupation for a scholarship, unless there is a nature of compensation for earnings, the value of free boarding and free of charge food and clothing provided under the provisions on the physical provision of youth preparing for a future occupation, the value of naturals granted to university students in the course of military leave and occasional earnings. '
15. Paragraph 30 shall read as follows:
"(30) Children who are not entitled to child or educational allowances shall be recognised as dependants, provided that the conditions for their recognition are met and that the taxpayer submits to the national committee, within the time limit for submitting the VAT return for the previous year, a statement stating that neither his or any other person or organisation is entitled to the allowance for such children nor the education allowance. ';
_
1. Decree No. 96 / 1968 Coll., on certain measures in the area of taxes paid by the population, as amended by § 20 of Decree No. 161 / 1976 Coll., implementing the payroll tax law,
2. Decree No. 110 / 1971 Coll., on the increase of the own income threshold which is relevant for the recognition of dependants of certain taxes paid by the population in so far as it applies to the income tax of the population.
This Decree shall take effect on 1 January 1981; it shall be used for the first time in determining the population income tax for 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.
*) According to the principles No. 20 / 1965 Coll., for the provision of certain services and repairs on the basis of the authorisation of the National Committee, under Decree No. 104 / 1965 Coll., on private teaching in the field of art and foreign languages, with amendments under Act No. 146 / 1971 Coll., Act No. 146 / 1971 Coll., Act No. B, Act No. 26, Act No. 159 / 1971 Coll., Act No. 25 and under Section 6 (2) of Decree No. 13 / 1968 Coll., which announces the rules of business, as amended by Decree No. 105 / 1971 Coll.
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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. 152 / 1980 Coll., amending and supplementing Decree No. 146 / 1961 Coll., implementing Act No. 145 / 1961 Coll., on the Income Tax of the Population |
|---|---|
| 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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