Decree of the Ministry of Finance of the Slovak Socialist Republic No. 153 / 1970 Coll.
Decree of the Ministry of Finance of the Slovak Socialist Republic on amendments and additions to Decree No. 8 / 1970 Coll., implementing Act SNR No. 178 / 1969 Coll., on Company Taxes and Social Security Contributions, as amended by Act No. 117 / 1970 Coll.
Valid
Effective from 01.01.1971
153
DECLARATION
Ministry of Finance of the Slovak Socialist Republic
of 15 December 1970
on amendments and additions to Decree No. 8 / 1970 Coll., implementing Act SNR No. 178 / 1969 Coll., on corporate taxes and social security contributions, as amended by Act No. 117 / 1970 Coll.
The Ministry of Finance of the Slovak Socialist Republic provides, pursuant to Section 40 of the Act SNR No. 178 / 1969 Coll., on corporate taxes and social security contributions, as amended by the Act SNR No. 117 / 1970 Coll.:
The Decree of the Ministry of Finance of the Slovak Socialist Republic No. 8 / 1970 Coll., implementing the Company Tax and Social Security Act, is amended as follows:
1.
"(3) Only amounts paid for corporate housing can be deducted from own resources (including the repayment of the loan for corporate housing drawn up until 31 December 1969) and from the loan drawn up after 1 January 1970, but not the amounts of the subsidies granted to the taxpayer for corporate housing. '
2. In Article 4, the following paragraph is added:
"(4) The remaining price of built-in buildings which serve solely for civil defence purposes and for specific tasks shall be deducted from the taxpayer's assets. '
3. Article 7 shall be deleted;
4. In Article 9 (1), the words "until its first measurement 'are deleted.
5. In Article 8 to 11, the words "National Committee 'shall be replaced by the words" Financial management (National Committee)' in the relevant fall.
This Decree shall take effect on 1 January 1971.
Minister:
Ing. Misheje v. r.
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Regulation Information
| Citation | Decree of the Ministry of Finance of the Slovak Socialist Republic No. 153 / 1970 Coll., amending and supplementing Decree No. 8 / 1970 Coll., implementing Act SNR No. 178 / 1969 Coll., on Company Taxes and Social Security Contributions, as amended by Act No. 117 / 1970 Coll. |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.12.1970 |
|---|---|
| Effective from | 01.01.1971 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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