Act No. 156 / 1989 Coll.
Law on contributions to the State budget
Valid
Effective from 01.01.1990
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156
THE LAW
of 13 December 1989
on contributions to the State budget
The Federal Assembly of the Czechoslovak Socialist Republic decided on this law:
Preliminary provisions
This law provides for:
(a) income from the volume of wages;
(b) profit contribution;
(c) the levy on depreciation of basic funds;
(d) regulatory and price charges.
REPEALED FROM THE MEANS
Deductions from wages
(1) The wage contribution is subject to:
(a) state undertakings;
(b) foreign trade undertakings;
(c) public limited liability companies; 1)
(d) associations with legal personality;
(e) state economic organisations;
(f) state monetary institutions and insurance companies, Czechoslovak State Bank, Czechoslovak State Organisation and Specialised Railway Organisations; 3)
(hereinafter referred to as "the organisation ').
(2) State enterprises in the housing economy shall be exempt from the wage charge.
(3) Salary payments are not subject to organisations subject to payroll tax under the Pension Tax Act (4) and to payroll and remuneration tax under the Agricultural Tax Act. 5)
Basis of the wage contribution
(1) The basis of the wage payment is the amount of wage resources settled for payment in the current year, reduced by fees granted under copyright and industrial law6) settled for payment in the current year.
(2) The contribution from the wage volume includes sickness insurance. The payment of wages is part of the costs of the organisation.
Rate of contribution from wage volume
(1) The rate of the wage levy is 50% of the wage levy base (Section 3), with the following derogations:
(a) 20% for spa organisations, including military spa and recreational facilities, for Czechoslovak maritime navigation organisations, for cultural organisations with artistic, entertainment and brokering activities, for publishing and publishing organisations, for medical cosmetics institutes, and for water management organisations whose founders are national committees, as well as for organisations with commercial activities mainly providing public catering, public accommodation and tourism services, whose detailed definition is laid down in the implementing regulation;
(b) 20% for organisations providing services, from part of the wage base referred to in Article 3, which covers the types of services defined in the implementing regulation, which also provides for the method of calculating that part of the wage base;
(c) 10% for urban public transport organisations.
(2) The rate of contribution from the wage volume referred to in paragraph 1 (b) is not required by the organisation.
Discounts on wage charges
(1) In the case of organisations subject to wage contributions (Paragraph 2 (1)), with the exception of the organisations referred to in Section 4 (1) (c), the contribution from the wage volume is reduced by:
(a) an amount of CZK 12 000 for each worker with a reduced working capacity with a disability;
(b) an amount of CZK 3000 for each worker with a reduced working capacity, up to a percentage of three and a half per cent of the staff with a reduced working capacity from the total number of workers converted, and an amount of CZK 8000 for each worker with a reduced working capacity over three and a half per cent.
(2) Following the calculation of the discount referred to in paragraph 1, the average recalculated number of workers with reduced working capacity with more disability and workers with reduced working capacity in the contribution period (rounded up to whole numbers) shall be determined. The method of calculating the average number of staff converted shall be laid down in the implementing regulation.
(3) The contribution from the wage volume after deduction of the discounts referred to in paragraph 1 may not amount to less than 10% of the wage base (Paragraph 3 (1)).
REDUCTION FROM PROFIT
Profit related entities
(1) The profit payment is subject to the organisations referred to in Paragraph 2 (1).
(2) Profit payments are not subject to pension tax organisations under the Pension Tax Act (4) or profit tax under the Agricultural Tax Act (5), as well as to organisations which make profit payments on the basis of a financial plan, with the exception of securities income.
Basis of profit contribution
(1) The basis of the profit payment is the profit generated from all the activities of the organisation, recorded in the accounts and increased by:
(a) amounts by which costs have been increased or revenues reduced contrary to the law. The details of the payment of the amounts of taxes paid in contravention of double taxation contracts for foreign-based entities are defined in the implementing act;
(b) the difference by which the periodic penalty payments and fines paid exceed the penalties received, the fines and the compensation for the penalties paid;
(c) air pollution charges, including the premium; 8)
(d) increases in basic remuneration for waste water discharges. 9)
The amount referred to in points (c) and (d) shall be increased by the basis of the profit contribution if only included in the costs.
(2) The basis of the profit contribution referred to in paragraph 1 shall be reduced by:
(a) income from securities from which the profit payment has been collected by deduction;
(b) amounts already paid by the same organisation for profit, if they are part of the profit.
(3) In the case of coal industry organisations, the basis of the profit contribution referred to in paragraphs 1 and 2 shall be further reduced by the amounts granted or increased by the amounts received as part of the reallocation of funds due to different natural and positional conditions.
(4) Expenditure the size or amount of which is covered by public undertakings by generally binding legislation, with the exception of wage and other personnel costs, shall, for the calculation of the profit basis for all organisations, be included in the costs to the maximum extent and to the amount laid down in those provisions. 10)
(5) For organisations which do not show profits or show losses, the basis of the profit contribution payment is the sum of the amounts increasing profits referred to in paragraphs 1, 3 and 4 and the sum of the losses reported and the amounts reducing profits referred to in paragraphs 2 and 3.
(6) For organisations in liquidation and for organisations which have died without carrying out the liquidation, where the basis for the profit contribution cannot be established under the preceding paragraphs, the basis for the profit contribution payment is the liquidation surplus.
(7) For organisations making a profit contribution on the basis of a financial plan, the basis of the profit payment is the income from securities.
(1) The rate of profit contribution, with the exception referred to in paragraph 2, shall be 55% of the profit base and the liquidation surplus (Section 7).
(2) The rate of return on profits for public funds and insurance companies is 65% of the profit base (Section 7).
(1) The rate of profit contribution, with the exception referred to in paragraph 2, is 55% of the profit base and the liquidation surplus (Section 7).
(2) The rate of the profit contribution is 25% of the basis of the profit contribution, which is the income from securities whose source is in the territory of the Czech and Slovak Federal Republic and the profit contribution is collected by a deduction.
REPEALED FROM BASIC REPEATS
The contribution from the depreciation of the basic funds is subject to a state-owned enterprise with a phasing-out programme for the Government of the Czechoslovak Socialist Republic, 11) which sets out the amount and manner of implementation of this contribution.
REGULATIONS AND PRICES
(1) Organisations referred to in § 2 (1), pension tax organisations under the Pension Tax Act (4) or profit tax under the Agricultural Tax Act (5) and budgetary and contribution organisations may be imposed in the application of uniform rates:
(a) regulatory levies to ensure wage developments in proportion to the defined outcomes of the State Plan,
1. for exceeding the wage and other personnel costs;
2. for the increase in wage resources from the start of the year above the defined threshold;
(b) regulatory contributions to ensure investment balance,
1. to secure state plans for a fixed share in the use of national income (investment rate),
2. to limit the excessive scope of construction work and construction. These regulatory levies shall not apply to investments financed by national or national committees, environmental investments and investment in complex housing;
(c) price charges, namely:
1. for the recovery of funds received by the organisation by breach of price regulations;
2. the recovery of funds on the basis of price handicaps under price regulations;
3. as a result of the pricing measures of the relevant price authority,
4. for the supply of non-compliant products,
5. for not providing the final products with the necessary amount of spare parts.
(2) The conditions and arrangements for the implementation of individual regulatory and price levies, unless provided for in this Act, are laid down by the Government of the Czechoslovak Socialist Republic by a regulation, with the exception of the regulatory and price levies by the central authorities of the Republics, the national committees and the budgetary and contribution organisations they manage, as laid down by the Government of the Republics. In doing so, the Government of the Czechoslovak Socialist Republic may also determine the conditions under which the central authorities, with the agreement of the Federal Ministry of Finance or the ministries of Finance, Prices and Wages of the Republics, may allow relief on such contributions.
COMMON PROVISIONS
Notification obligation
(1) An organisation which arises or changes its registered office shall notify that fact within 15 days of the date on which it takes place to the authorities managing the contributions referred to in § 1 (hereinafter referred to as the "authority managing the contributions"), if it is subject to a contribution from the amount of wages or profit.
(2) The cessation of an organisation subject to the payment of wages or profit payment shall be notified within 15 days of the date on which it took place to the authority managing the contributions of its successor or liquidator and, failing that, the authority which decided to cancel.
Fine
(1) The managing authority may impose a fine of up to 50 000 CZK to organisations which have failed to fulfil the obligations laid down in Section 11. The imposition of fines shall take account in particular of the gravity, duration and consequences of the infringement.
(2) The procedure for imposing a fine shall be followed in accordance with the administrative rules. 12)
(3) The proceedings for the imposition of a fine may be initiated within one year from the date on which the authority administering the levy became aware of the failure to fulfil its obligations under Paragraph 11, but no later than three years from the date on which those facts occurred.
(4) The proceeds of the fines are entered in the budget to which the profit contribution or the profit contribution on the basis of the financial plan arises.
Deduction period
The contributions referred to in Article 1 (a) to (c) shall be made for the calendar year (hereinafter referred to as the "levy period ').
Settlement of contributions
(1) The organisation is required to submit a statement of the contribution from the amount of wages and profit to the authority managing the contributions in the area of which it was established on 31 December of the levy period, by 15 February following the end of the levy period, together with the accounts and other supporting documents. The managing authority may, where justified, extend the deadline for the filing of the bill until the end of February at the latest after the end of the withdrawal period.
(2) The organisation is obliged to calculate the contribution from the volume of wages and profit and to specify any exceptions, advantages and discounts and quantify them.
(3) The organisation may deduct from the bill a similar contribution or tax paid abroad from the profit payment, but not more than the amount of profit payment attributable under this Act to foreign income.
(4) If revenue is generated by an organisation from a State with which the Czechoslovak Socialist Republic has concluded a double taxation agreement, double taxation shall be excluded under this Treaty. However, the tax paid in the second Contracting State shall be charged no more than that which may be collected in the second Contracting State in accordance with the Double Taxation Treaty.
(5) If the organisation does not carry out the liquidation, its successor or the institution which has decided to cancel shall be obliged to lodge, by the end of the following month following the end of the month following the termination of the bill, a contribution from the amount of wages and a contribution from the profits for the past part of the period of withdrawal.
(6) In the event of liquidation, the obligation to deduct from the amount of wages and profit, as well as the obligation to report to them annually, shall continue until the end of the liquidation. On completion of the liquidation, the liquidator shall, by the end of the following month, lodge a statement of the profit contribution for the preceding part of the period of payment and indicate the surplus in the account. The bill is required to provide evidence of the initial and final liquidation balance and of the use of the liquidation surplus. Similarly, the settlement of the wage charge is carried out.
(7) If, within three years of the time limit laid down in paragraph 1, an organisation finds that the account submitted is incomplete or incorrect, it shall submit an additional bill by the end of the month following that finding. The organisation has the same obligation even if it finds that the wage or profit payment is to be higher than it was calculated. An additional bill shall not be filed in cases where the financial authorities of the Republic or the Federal Ministry of Finance identify the incompleteness or inaccuracy.
(8) If the bill or additional bill has not been submitted in time, the managing authority may increase the contribution from the amount of wages and profit by up to 10%. In the case of an additional bill, the basis of this increase in the wage contribution and the profit contribution is the difference between the amount of the levy and the part of it that was shown in the previously presented bill or was measured.
Measurement of drains
(1) The contribution from the volume of wages and income shall be measured by the managing authority after the end of the period of payment; in the cases referred to in § 14 (5) to (7), the authority managing the contributions may determine the contribution from the amount of wages and income from profits even before the end of the period.
(2) The facts relevant for the measurement of wage and profit payments are assessed separately for each contribution period.
(3) The authority managing the contributions shall notify the organisation of the payment account of the measurement of the contribution from the amount of wages and profit.
(4) If there is a change in the amount of the contribution from the amount of wages and income, the managing authority shall notify the newly adjusted amount of the contribution from the amount of wages and profit contribution to the organisation by an additional payment period.
Payment of contributions
(1) The organisation is required to pay monthly advances on the amount of wages at the latest on the third day before the end of each month as follows:
(a) in January, equal to one twelfth of the planned annual levy;
(b) in February, at the rate of the contribution from the volume of wages calculated on the basis of the contribution from the volume of wages for January;
(c) in the following months, the difference between the contribution from the volume of wages calculated on the basis of the contribution from the volume of wages since the beginning of the year and the advances due from the beginning of the year, except for the advance due in January.
(2) Advances for the payment of wages in February and in the coming months may be reduced by one twelfth of the planned annual rebates under Section 5.
(1) The organisation shall pay advances on profits no later than the third day before the end of each month, with the exceptions referred to in paragraph 2 as follows:
(a) in January, equal to one twelfth of the planned annual levy;
(b) in February, the amount of the profit contribution calculated from the profit shown in the profit statement for January;
(c) in the following months, the difference between the profit contribution calculated from the profit shown in the profit statement from the beginning of the year and the advances due from the beginning of the year, except for the advance due in January.
(2) An organisation for which the planned annual profit contribution is less than
(a) 1 000 000 Kčs shall be valid no later than the third day before the end of the first month following the end of the first month of the first month following the end of the first quarter of the first quarter of the advance on a quarterly basis at the amount of the profit payment calculated on the profit shown in the profit statement from the beginning of the year after deduction of the advance already due on the profit contribution;
(b) 500 000 CZK, the advance shall not be paid and the annual levy shall be paid within the time limit for filing the bill.
(3) The amounts referred to in Article 7 (1) and (2) shall not be taken into account in the calculation of the advance payments on profits and the amounts referred to in Article 7 (3) shall be taken into account for the coal industry organisations.
(4) If there is an overpayment to the organisation of advance payments on profits (except for the month of December or the IVth quarter), it shall be settled with the nearest advance due on profit payments, or may be settled at the request of the organisation for other contributions or arrears, or may be repaid.
(1) If the contribution from the amount of wages and profit payment calculated in the bill is higher than the advance paid, the organisation shall pay the difference within the time limit set for the filing of the bill. If the advances paid are higher than the contribution from the amount of wages and profit payment calculated in the accounts, the excess payment for the past period of payment shall be charged to the advance payment from the amount of wages and profit payment in the current year or returned to the organisation upon request.
(2) The difference resulting from the additional bill shall be paid by the organisation within the time limit set for the submission of the additional bill.
(3) If the contribution from the volume of wages and income from the profit determined by the payment scale is higher than that calculated in the bill, the organisation shall pay the difference within 15 days of the date of receipt of the payment notice.
(4) In justified cases, the authority managing the contributions may, at the request of the organisation, provide for advances (Sections 16 and 17) otherwise.
Penalties
(1) If the contribution from the volume of wages or profit payment (including the increase pursuant to Paragraph 14 (8)) or the contribution from the depreciation of basic funds, or the advance on them, or the regulatory and price contributions, has not been paid in due time and in full, the organisation referred to in Article 10 (1) shall pay a penalty payment of 0,1% of the arrears of the corresponding contribution recorded on the due dates for each day of delay.
(2) If the organisation indicates in its accounting (additional accounting) a contribution from the amount of wages or profit payment by a lower amount than it should have indicated, it shall prescribe a penalty payment of 10% of that difference. From the difference between the additional bill submitted on the basis of the results of the internal control or control of the founder or, where appropriate, the competent economic management authority and the amount of the penalty payment already submitted or the payments to be made, it shall prescribe a penalty payment of half the amount. Any discrepancies identified during the inspection carried out by the external control authorities shall be deemed to be those identified by those authorities.
(3) The periodic penalty payment rules referred to in the preceding paragraphs shall be communicated to the organisation referred to in Article 10 (1) by a payment account. The penalty shall be payable within 15 days of the date of receipt of the payment notice. An organisation may lodge an appeal against a payment notice on a periodic penalty payment order within 15 days of its receipt. The appeal has no suspensory effect.
(4) Penalties shall not be imposed if they do not exceed 100 CZK.
(5) The authority managing the levy may waive or reduce the periodic penalty payments or, if necessary, waive the provisions of the fine under the conditions and to the extent laid down in the generally binding legislation issued by the Federal Ministry of Finance, the Ministry of Finance, the Czech Socialist Republic's prices and wages and the Ministry of Finance, the prices and wages of the Slovak Socialist Republic.
Rounding
The levies referred to in § 1 (a) and (b) and the regulatory levies referred to in § 10 (1) (a) and (b) shall be rounded up to the nearest hundred Kčs and their foundations to the nearest thousand Kčs. The increase in salary and profit (§ 14 (8)) and periodic penalty payments (§ 19) will be rounded down to tens of Kčs. The price charges and their bases are rounded down to the whole of the Kčs. Advances for the contribution from the volume of wages and profit shall be rounded down to the thousands of KDS.
Termination of right to measure and enforce levies
(1) The contribution from the volume of wages and profit and periodic penalty payments may not be measured or recovered after three years from the end of the calendar year in which the organisation was required to report these contributions.
(2) If, within that period, an action is carried out to measure or recover the contribution from the amount of wages, profit or periodic penalty payments, the period of measurement or recovery shall run again from the end of the year in which the organisation was informed of the operation; However, payment from the amount of wages, profit and periodic penalty payments may be measured and recovered at the latest within 10 years calculated from the end of the calendar year in which the organisation was required to account for those contributions.
(3) The contribution from depreciation of basic funds, regulatory and price levies may not be recovered or recovered after three years from the end of the calendar year in which the organisation was obliged to pay it.
Management
(1) Special provisions shall apply to proceedings relating to the payment of wages, income and depreciation of basic funds (13), unless otherwise provided for in that law.
(2) The regulatory and price charges are governed by the rules on taxation and charges, 13) except as otherwise provided in the specific regulation.
(3) The provisions of the special provisions on the enforcement of decisions in proceedings concerning taxes and charges applicable to state enterprises (14) apply to all organisations. It shall apply mutatis mutandis to the payment of amounts due from bank accounts and savings banks.
Income
The budgetary determination of the proceeds of the contributions provided for by this law shall be laid down in specific provisions. 15)
POWER PROVISIONS
(2) The Government of the Czechoslovak Socialist Republic may:
(a) to direct the economic development by means of a regulation to increase or reduce the rate of profit contribution and the rate of pay for 1990 by a maximum of 10 points, for 1991 by a maximum of 5 points; any adjustment to the rate for 1991 shall be fixed by 30 September 1990 at the latest;
(b) by means of a regulation to implement the profit payment on the basis of a financial plan for the state organisation of the Czechoslovak State Railways and specialised railway organisations, the organisation of connections, the organisation of the Federal Ministry of National Defence and the Federal Ministry of Interior, the organisation of water transport, the organisation of forestry and water management, the organisation of urban public transport, the organisation of housing and Czechoslovak film.
(3) The Government of the Czechoslovak Socialist Republic, as regards organisations whose central authority is a federation and public limited liability company and association with the predominant number of organisations within the Federation, the Government of the Czech Socialist Republic and the Government of the Slovak Socialist Republic, as regards other organisations, may, as an experiment, allow organisations with appropriate conditions to replace one of the contributions under this Act by another contribution or other relationship to the state budget or, where appropriate, by other means, to make contributions to verify new management methods, in particular to unify individual economic instruments between socialist countries.
(4) The Government of the Czechoslovak Socialist Republic may, by regulation, narrow down the range of organisations referred to in § 4 (1).
The Federal Ministry of Finance, as regards organisations whose founder is the central organ of the Federation, public limited liability companies and associations with the predominant number of organisations within the competence of the Federation, the Ministry of Finance, the prices and wages of the Czech Socialist Republic and the Ministry of Finance, the prices and wages of the Slovak Socialist Republic, as regards other organisations, may:
(a) decide, in the cases at issue, on the method of contribution under this law;
(b) to exempt, in whole or in part, from the profits of the newly created organisation for a maximum period of two years from the start of activity;
(c) to take measures to prevent double contributions from profits on the same basis;
(d) take measures to avoid hardness and irregularities, or to authorise, where appropriate, concessions where social interests so require and to identify authorities and define their authorisation to authorise such concessions.
The Federal Ministry of Finance shall adapt the implementing provisions to Sections 4, 5 and 7.
TRANSITIONAL AND FINAL PROVISIONS
The decision on exemption from profit and exemption provided for in the present Regulations (16) remains unaffected.
(1) The contribution from the volume of wages and profit shall be measured under this Act for the first time on the basis of the results achieved in 1990.
(2) Law No 161 / 1982 Coll., as amended by Act No 171 / 1988 Coll. and the regulations issued pursuant to that Act, shall apply to the levy and social security contributions incurred before 1 January 1990. For the obligation to pay additional contributions for exceeding the mandatory limits on the collection of certain types of petroleum products incurred before 1 January 1990, the Decree of the Government of the Czechoslovak Socialist Republic No 77 / 1986 Coll., the Decree of the Government of the Czech Socialist Republic No 78 / 1986 Coll. and the Decree of the Government of the Slovak Socialist Republic No 79 / 1986 Coll. shall apply until the end of 1992.
(3) Where the concept of social security contribution is used in the generally binding legislation applicable to the bodies of contributions, it shall also mean the contribution from the amount of wages under this law, unless otherwise provided.
They shall be deleted:
1. Act No. 161 / 1982 Coll., on contributions to the State Budget, as amended by Act No. 171 / 1988 Coll., amending and supplementing Act No. 161 / 1982 Coll., on contributions to the State Budget and Act No. 164 / 1982 Coll., on Pension Tax,
2. Decree No. 163 / 1982 Coll., implementing the Act on Finances to the State Budget,
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Regulation Information
| Citation | Act No. 156 / 1989 Coll., on Links to the State Budget |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 22.12.1989 |
|---|---|
| Effective from | 01.01.1990 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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