Act No. 154 / 1995 Coll.
Act amending and supplementing the Act of the Czech National Council No. 576 / 1990 Coll., on Rules of Management of the Budget Funds of the Czech Republic and of the Municipality of the Czech Republic (Budget Rules of the Republic), as amended
Valid
Law
Effective from 01.01.1996
154
THE LAW
of 29 June 1995
amending and supplementing the Act of the Czech National Council No. 576 / 1990 Coll., on the Rules of Management of the Budget Funds of the Czech Republic and of the Municipality of the Czech Republic (Budget Rules of the Republic), as amended
Parliament has decided on this law of the Czech Republic:
The Act of the Czech National Council No. 576 / 1990 Coll., on the Rules of Management of the Budget Funds of the Czech Republic and of the Municipality of the Czech Republic (Budget Rules of the Czech National Council No. 579 / 1991 Coll., Act of the Czech National Council No. 166 / 1992 Coll., Act of the Czech National Council No. 321 / 1992 Coll., Act No. 10 / 1993 Coll., Act No. 189 / 1993 Coll. and Act No. 57 / 1995 Coll., is amended as follows:
1. in Article 5 (3), the following point (g) is added after point (f), including footnote 7b:
"(g) grants to natural persons who do not engage in business activities and who are engaged in the breeding of bees are held by breeders to ensure the natural breeding of livestock, 7b) or are owners or tenants of the forest.
7b) Act No. 240 / 1991 Coll., on the breeding and breeding of livestock. '
2. Article 23 (d) and (e), including Notes 9a, 9b, 9c and 9d, read as follows:
"(d) the proceeds of advances 9a) on the income tax of natural persons residing in the territory of the municipality on the date of their maturity, and the income of the tax (compensation and additional tax granted or levied) on the income of natural persons residing in the territory of the municipality on the last day of the tax period to which the tax is payable, with the exception of tax levied by a deduction under the special rate (9b), and excluding tax (tax advances) on income from dependent activities and on functional benefits (9c) deducted and paid by the taxpayer. For the purposes of this Act, residence means the place of residence of a natural person,
(e) 10% of the income tax on dependent activities and functional benefits 9c) paid pursuant to § 38h of the Czech National Council Act No. 586 / 1992 Coll., on income taxes, the payer's treasury 9d) located in the territory of the municipality or the payer's tax resident in the territory of the municipality, where the tax is paid directly by the payer, with the exception of the income tax pursuant to § 6 (4) of the Income Tax Act. The main city of Prague and the cities of Brno, Ostrava and Pilsen receive the proceeds of the tax of 70%,
9a) § 38a of ČNR Act No. 586 / 1992 Coll., on Income Tax, as amended.
9b) § 36 of ČNR Act No. 586 / 1992 Coll., as amended.
9c) § 6 of Act No. 586 / 1992 Coll., as amended.
9d) § 4 (9) of Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended. '
3. in Article 23, the following points (f), (g) and (h) are inserted after point (e):
"(f) a share of 20% of the district-wide income tax on dependent activities and functional benefits paid under Section 38h of the Income Tax Act, with the exception of income tax under Section 6 (4) of the Income Tax Act. Each municipality shall participate in that part of the district-wide yield by a percentage fixed by the competent district authority corresponding to the ratio of its population to the total population of the district. This share is not the income of the budgets of the capital of Prague and the cities of Brno, Ostrava and Pilsen,
(g) a share of 20% of the national income tax (tax advance) on corporate income, 9e) at an amount corresponding to the ratio of the population of the municipality to the total population of the State;
(h) income from corporate tax in cases where the taxpayer is a municipality, with the exception of tax levied at a special rate;
9e) Act No. 586 / 1992 Coll., as amended. '
Points (f) to (k) shall be renumbered (i) to (n).
4. Paragraph 23 is renumbered paragraph 1 and paragraphs 2, 3 and 4 are added, including notes 9f and 9g:
"(2) The income of the tax referred to in paragraph 1 (c) to (g) shall include the accessories of the tax (9f) with the exception of fines and execution costs. The national tax return referred to in paragraph 1 (g) shall not include the tax revenue referred to in paragraph 1 (h).
(3) The income of the municipality referred to in paragraph 1 (h) shall not be the accessories of the tax and the tax which has not been granted or subsequently granted within the prescribed period. 9g)
(4) The revenue which is subject to tax under a special rule is the income of the municipality's budget after tax.
9f) § 58 of ČNR Act No. 337 / 1992 Coll., as amended.
9g) § 40 and 41 of the ČNR Act No. 337 / 1992 Coll. '.
5. Paragraph 28 (4) (a) reads as follows:
"(a) 30% of the county-wide income tax on dependent activities and functional benefits 9c) paid under Section 38h of the Income Tax Act, excluding income tax under Section 6 (4) of the Income Tax Act. Part of the tax yield is the accessories of the tax (9f) except for fines and execution costs. This part of the entire district yield is not the income of the budget of the capital of Prague and the cities of Brno, Ostrava and Pilsen,."
This Act shall take effect on 1 January 1996.
Uhde v. r.
Havel v. r.
Klaus v. r.
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Regulation Information
| Citation | Act No. 154 / 1995 Coll., amending and supplementing the Act of the Czech National Council No. 576 / 1990 Coll., on the Rules on the Management of the Budget Funds of the Czech Republic and the Municipality of the Czech Republic (Budget Rules of the Republic), as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 02.08.1995 |
|---|---|
| Effective from | 01.01.1996 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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