Decree of the Ministry of Finance No. 16 / 1962 Coll.
Decree of the Ministry of Finance on Tax and Fee Management
Valid
Effective from 28.02.1962
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16
DECLARATION
Ministry of Finance
of 15 February 1962
on proceedings concerning taxes and charges
The Ministry of Finance shall determine:
Article 19 (1) (a) and (2) of Act No. 73 / 1952 Coll., on turnover tax,
§ 11 (3) (c) and (d) of Act No. 75 / 1952 Coll., on the Pension Tax of Cooperatives and Other Organisations, as amended by Act No. 59 / 1956 Coll.,
Article 22 (3), No 10 and 11 of Act No. 76 / 1952 Coll., on payroll tax,
Section 28 (2) No 2 and 3 of Act No. 50 / 1959 Coll., on Agricultural Tax,
Article 26 (2) of Act No. 145 / 1961 Coll., on the Income Tax of the Population, and
Article 24 (2) of Act No. 143 / 1961 Coll., on Home Tax and on Implementation of Act No. 59 / 1950 Coll., on Literary and Artistic Activities Tax, as well as on Acts on Property and Exceptional Benefits and Charges:
(1) The measurement and collection of taxes and charges in an advanced socialist society is a matter of a conscious relationship between the taxpayer and the company and is taking place with the widest participation of the citizen, who is also involved in the procedure for the correct determination and collection of taxes in the administration of the State. The national committees must also, in particular, educate citizens in tax and tax proceedings to fulfil their tax obligations on a voluntary basis.
(2) Proceedings on taxes and charges must be simple, informal and must ensure that they are correctly established and collected.
General provisions
Save as otherwise provided for in this Decree or in specific provisions, national committees and other public administrations shall proceed in proceedings concerning taxes and charges (hereinafter referred to as "taxes') under Government Regulation No 91 / 1960 Coll., on administrative proceedings.
(1) Local jurisdiction shall be governed by the residence (s) of the taxpayer, unless otherwise provided for in tax rules *) and fees or other regulations.
(2) If the taxpayer is not resident in the Czech Republic, the district national committee in Prague 1, if the main source of the taxpayer's income is in the Czech regions, and the municipal national committee in Bratislava is the main source of the taxpayer's income.
(3) In doubt, the national higher-level committee will determine local jurisdiction. In exceptional cases, the Ministry of Finance may determine the local jurisdiction.
(1) State authorities, economic and other organisations are obliged to provide national committees with universal assistance in tax proceedings. In particular, they shall notify, within 30 days of the end of each calendar half-year, the amounts which they have paid to natural persons or to natural persons during the past half-year for the work done, the work done or the exercise carried out, or for the abandonment of the use of property and rights; the notification shall be sent to the local national committee responsible for the beneficiary's residence. However, this notification is not necessary if the amounts paid are subject to payroll or literary and artistic tax.
(2) All citizens are required to co-operate in the tax procedure at the request of the National Committee, to provide the necessary explanations and to provide the documents they have and which the National Committee will indicate as necessary.
(1) A payer whose residence is unknown and a taxpayer who is permanently residing abroad (his registered office there) and who does not appoint an agent in the territory of the country may be served on the decision and other documents by declaring the decision or document by means of a public decree for 15 days; the last day of that period shall be deemed to be the day of service.
(2) Documents addressed to persons enjoying diplomatic privileges and immunities or to persons in their homes, as well as replies to written submissions received from abroad, shall be sent to the Ministry of Finance to arrange for their service; the notification must always be made in duplicate and the files in question must be attached. *)
If the time limit is not laid down in general law or implementing rules, the national committee shall set a reasonable time limit; draw attention, at the same time, to the consequences of non-compliance. A period of less than eight days may be determined by the national committee only exceptionally for simple and particularly urgent actions.
(1) The tax return or report shall be filed by the person to whom the law imposes it or who the National Committee invites to do so.
(2) Confessions or reports shall be submitted on the prescribed forms and shall be signed by the taxpayer or his legal representative or agent by his own hand.
(3) The confession, notification or other written submission of ineligible proceedings for defects which cannot otherwise be remedied shall be returned within a reasonable period of time with the order for their removal and with instructions on the consequences of their non-elimination. If the corrected return or report is made within the prescribed time limit, no increase shall be prescribed for late submission.
(4) If a declaration or report has not been submitted in time, the National Committee shall be entitled to determine the basis of the tax and to determine the tax according to the means at its disposal or to obtain them.
Doubts as to the accuracy or completeness of the returns submitted, reports and documents or the trueness thereof shall, as far as possible, be communicated by the National Committee to the taxpayer by one invitation and shall invite him to comment on them, in particular to complete incomplete data, to explain the ambiguities and to demonstrate the accuracy of his data or to appear for personal consultation.
(1) An oral hearing shall be drawn up in a protocol to include:
(a) the designation of the national committee;
(b) the place and time of the hearing;
(c) subject matter of the hearing, precise designation of the payer;
(d) the surname and names of the persons who took part in the hearing;
(e) a description of the conduct of the proceedings, the identification of the documents and other documents submitted at the hearing or the material content of the documents submitted for inspection, the lessons given, the observations of the persons instructed, their proposals, etc.
(2) The Protocol shall be signed by the persons who took part in the negotiations. A copy of the oral record shall be issued to the taxpayer (his legal representative, agents) if he requests it to be issued.
(1) The determination or examination of the tax base or other circumstances applicable to the determination of tax may also be carried out by tax control. The inspection shall be carried out in particular by checking the compulsory records and documents, checking the books, accounting documents and other documents of the accounting records or by local inspection and examination. The checks shall be carried out by the authorities designated by the national committee; the inspection authorities are required to declare themselves by written mandate to carry out the inspection.
(2) The payers shall be obliged to allow and allow the control authorities to enter the operating rooms, to provide them with the necessary documents and to provide them with the necessary explanations in a similar manner to those of the fee seeker's declaration or report.
(3) The national committee and, in urgent cases, the inspection authority may order the provision of books, documents and other items which are strictly necessary for carrying out the inspection.
(1) Where the prescribed tax differs from the granting, notification or other notification, the appeal period may be requested to indicate the reasons for the difference between the tax base laid down and the tax granted or recognised as the procedure.
(2) The period commencing on the date following the submission of the application referred to in paragraph 1 and ending on the day on which the taxpayer was informed of the reasons for establishing the tax base and the tax shall not be counted against the period of appeal.
Appeals
(1) Against the determination of the tax base and the tax and against any other decision of the National Committee which has taken in the first chair, the taxpayer shall have the right to appeal, unless the appeal is excluded. No appeal may be made separately against the call for a return or report and against other measures prior to the determination of the tax base and tax.
(2) The appeal does not have suspensory effect unless otherwise specified (Paragraph 24 (4)).
(3) In matters requiring a specific expert assessment (e.g. turnover tax, pension tax on cooperatives and other organisations, etc.), the appeal authority shall request prior to the decision the expert opinion of the national higher-level committee.
(4) Paragraphs 11 and 23 of Law No 91 / 1960 Coll. on the time limits for the decision and the processing of appeals in tax proceedings do not apply.
(1) Persons who have been in any way involved in tax proceedings are required to remain silent about what they have learned in that procedure. Exemptions shall be decided by the national committee which carried out the proceedings.
(2) Where tax files are lent to another State body, the National Committee may determine what cannot be disclosed to the parties or to other persons.
Maturity and reimbursement of taxes
(1) If a legal period is set for payment of the tax or advance payment, its last day shall be the latest due date, even if shorter payment periods have been agreed with the taxpayer.
(2) The tax supplements constitute a penalty for non-payment of tax (tax advances) on time and the cost of enforcement.
(1) The taxpayer shall pay the tax to the national committee to which it is prescribed. Each payment must indicate the tax to which the payment is intended.
(2) Taxes may be paid:
1. transfer from an account with the Czechoslovak State Bank or another money institution to the relevant account of the National Committee with the Czechoslovak State Bank;
2. in cash:
(a) a postal order for the relevant account of the National Committee at the Czechoslovak State Bank;
(b) the persons authorised by the national committee to receive cash tax payments from taxpayers; a receipt must be issued for the payment received;
(c) to the postal carrier, if he is responsible for collecting tax arrears;
3. overpayment for another tax.
(3) A single order (paragraph 2 (1)) or a postal order [paragraph 2 (2) (a)] may be paid to the same national committee by several taxes if they are charged to the Czechoslovak State Bank in one national committee account and if the amounts of the total payment are indicated for each tax.
(1) The following shall be considered as the date of payment:
(a) for transfers from accounts to cash institutions, the date on which the transfer to the payer's account was actually made;
(b) for payments made in cash by postal order, the date on which the cash was received by the post office or cash institution;
(c) in the case of payments made in cash to the postal service provider or persons authorised by the national committee, and in the case of cash taken by the debtor in the course of the execution of the decision and in the case of proceeds of enforcement of the decision, the date on which the postal service provider or the person authorised by the national committee took over the cash;
(d) for transfers of tax surpluses accounted for at the request of the taxpayer, the date on which the application was accepted by the national committee, if the overcharge could be recalculated on that date; If the overcharge cannot be recalculated on the day of receipt of the application or if the overcharge is transferred without an application, it shall be valid for the day of payment on the day on which the transfer to the overpayment account was actually made.
(2) The date of payment referred to in paragraph 1 (a) or (b) shall be indicated by the monetary institution or post office on the payment document designated for the national committee. If the payment made in this way was not credited by the Czechoslovak State Bank to the account of the National Committee, it may only be claimed at the Money Institute or at the Post Office.
(1) The National Committee shall accept the tax payment for which it was designated. It shall first be charged for the accessories of the tax if, on the day on which the payment is entered, it is already prescribed or at the same time prescribed, then for the remaining arrears, starting with the oldest amount of tax due, and finally for the normal duty or advance payment.
(2) Payment made without sufficient labelling shall be accepted by the national committee in the account of unclear payments and shall invite the payer to notify the payment within a reasonable period of time. If a reply is received within the time limit, the tax payment by the payer shall be recorded in the reply with effect from the date on which it was executed. If the payer fails to respond in due time, the national committee shall determine which tax shall be charged; in this case, the date of payment shall be the date on which the national committee entered it into the tax.
(1) The debtor is late if he does not pay the amount due even on the last day of its maturity.
(2) The periodic penalty payments are calculated on the basis of arrears recorded at the due dates of each tax. The maturity of the periodic penalty payments shall not be decisive when the debtor is informed of his order.
(3) The periodic penalty payment rules shall be communicated to the debtor during the year, if the status of his account so requires, otherwise, as a rule, at the same time as the whole of the period elapsed before the end of each year, but not later than the time limit within which the tax is suspended.
(4) In the suspension of the tax or payment authorisation, the penalty shall be calculated only under the conditions laid down in Paragraph 19.
(5) Where the tax prescribed for appeal or other decisions have been wholly or partly written off, the periodic penalty payment relating to the tax written off shall also be written off on official duty, unless otherwise stated in the decision.
(6) Interest on late payments, late payment or late payment shall also be treated as periodic penalty payments in accordance with the provisions applicable to such taxes.
(1) At the request, the suspension or payment of the tax may be authorised in instalments if the immediate payment would be linked to a debtor with serious injury or if, for other reasons, it is not possible to collect the full arrears from the debtor at the same time. The amount which can be expected to be written off (on appeal or for any other reason) may also be withheld. Authorisation may be subject to conditions. Unless otherwise stated in the decision on the suspension or authorisation of instalments, the deferred penalty payment shall not be taken into account for the period from the application to its payment, provided that the debtor complies with the conditions laid down (instalments).
(2) Applications for the authorisation of instalments or for the delay of arrears are decided by the national committee to which the tax is to be paid (§ 15 (1)).
(3) No appeal shall be admissible against the decision on the application for repayment or suspension of the arrears.
(1) The prescribed tax shall be corrected or written down on application or on official responsibility:
(a) if it has been prescribed for someone who is not legally obliged to pay it;
(b) if, in the calculation or regulation of the tax, there has been an error in counting, writing or any other error which is clearly incorrect, in particular if it is a double regulation of the same tax.
(2) The correction (write-off) referred to in paragraph 1 shall be carried out by the authority of the national committee responsible for determining the tax. The accessories will also be corrected (written off) with the tax correction (write off).
(3) The application for a correction (write-off) of the tax must be submitted at the latest before the expiry of the time limit within which the collection of the tax is suspended.
(4) The tax is mandatorily prescribed if no appeal has been lodged, or if the appeal has already been lodged.
(1) The prescribed tax may be waived, in whole or in part, upon application, if the debtor's or the persons who depend on it would be at risk of choosing it. A tax waiver shall also mean a waiver from the determination and regulation of the tax.
(2) The waiver may be subject to conditions; in particular, part of the arrears may be ordered to be paid within a time limit to be determined by the national committee, etc.
(3) Requests for remission of arrears shall be decided by the national committee for which the tax is prescribed or which is to be determined. If the debtor has not lived for more than a year in the district of the national committee for which the tax is prescribed (to be fixed), the national committee of the place of residence shall decide on the remission.
(4) No appeal may be made against the decision on the application for remission.
(1) The tax arrears shall be written off by the national committee on its own initiative if it is completely impenetrable; a non-refundable underpayment which has been enforced without result or is likely not to provide a greater recovery than is necessary to cover the costs of enforcement. For the same reasons, tax rules may be waived.
(2) Paragraph 21 (3) shall apply mutatis mutandis, the depreciation of the unavailability of the debtor shall not be understood.
(1) The amount of payments in excess of the tax due and its accessories is a tax excess.
(2) The excess charge per tax shall be charged by the national committee on its own initiative to the excess tax of the same taxpayer. If the taxpayer does not have a refund on other taxes, the national committee shall reimburse the excess. The National Committee shall examine whether the taxpayer owes other taxes only to national committees for which a non-payment may occur under the rules on substantive and local jurisdiction. Overpayments due to budgetary and economic organisations shall be charged to other national committees only if the organisation so requests; otherwise the overpayment shall be returned to its account with the relevant money institution.
(3) If the taxpayer is not subject to another tax, an excess charge not exceeding 5 CZK shall be charged to the State in the year in which the excess was incurred; otherwise it shall be credited to other taxpayers' taxes even if they are not in arrears.
(4) The entitlement to the excess shall expire three years after the end of the year in which the excess was incurred. the excess charge shall be credited to the State.
(5) Repayment or overcharge shall be decided by the national committee for which the overpayment is made.
Enforcement of tax arrears
(1) The National Committee shall invite the debtor who has not paid the tax due with the facilities (hereinafter referred to as "tax arrears") to pay the tax arrears within the prescribed period of time, at least eight days, and inform him that he will otherwise recover payment of the tax arrears.
(2) If the debtor fails to pay the tax arrears within the time limit set by the notice referred to in paragraph 1, the national committee shall proceed to the enforcement of the decision or request the court to enforce it.
(3) A decision under this Order shall mean the payment notice setting out the tax, other decisions imposing cash benefits, conciliations concluded before the National Committee on the basis of which the participants are subject to monetary obligations, statements of arrears and amounts of tax advances already due. The enforceability of the decision * must be confirmed by the authority which issued it, compiled or approved it.
(4) The guarantor may only be subject to such a decision by which he has been legally obliged to pay the tax arrears.
(1) A call for payment shall be issued and the decision shall be taken by a national committee with a tax arrears; However, the national committee in whose territory the debtor resides or has assets may request enforcement of the decision. Where the execution of decisions is carried out by a local national committee, a superior national committee may, in complex cases, apply for the execution of decisions.
(2) The decision must not be enforced to a greater extent than is necessary for the payment of the tax arrears.
(1) The enforcement of the decision may be postponed:
(a) where the debtor requests repayment, waiting for payment of the tax arrears or for remission;
(b) even without a request, where an investigation is carried out on the facts relevant to the partial or total withdrawal of enforcement.
(2) Where a deferral is permitted, the actions carried out shall be maintained; However, the enforcement of the decision may be withdrawn in whole or in part in cases of reasonable consideration. The deferral may be subject to conditions (e.g. payment of instalments).
(3) The deferral may also be authorised by the national committee which has been requested to enforce the decision.
If the State Economic Organisation does not pay the tax arrears, the National Committee shall send the relevant branch of the State Bank a Czechoslovak withdrawal order * *, together with the order to pay the arrears from the organisation's account; a copy of the recovery order shall be sent to the State Economic Organisation. In the recovery order, the amount of the tax arrears and the date on which the arrears became payable.
(1) The Institute of Finance will pay the tax arrears at the same time if there is sufficient funds in the account of the State Economic Organisation, otherwise gradually, * * *) as the funds will run into the account in the chronological order of payments until the full payment of the tax arrears.
(2) If the State economic organisation proves that it has applied for a complete or partial withdrawal of the enforcement of the decision, it shall abstain from payment until the national committee sends it a decision on the proposal indicating whether and to what extent the tax arrears are to be paid.
If it is not possible to collect the tax arrears from an account with a money institution, the National Committee shall invite the authority superior to the State Economic Organisation to ensure payment of the arrears or to communicate within 30 days how it is to be enforced.
If the budget, cooperative or social organisation fails to pay the tax arrears, the national committee shall request the authority responsible for the organisation to ensure payment of the arrears. If this authority fails to ensure payment, the national committee shall request assistance from the national higher-level committee.
(1) If no tax arrears have been paid, the National Committee may issue an order †) to an undertaking, another organisation or person (the payer) who pays the debtor a salary, another remuneration for the work or compensation for the work income (pension, sickness benefits, scholarships, etc.) in order to make deductions on the debtor's salary to pay the tax arrears; a copy of the order shall be sent by the national committee to the debtor. On the day of delivery of the order to the payer, the debtor shall lose the right to pay part of the salary subject to deductions.
(2) The remuneration of members of single agricultural cooperatives paid in units of work shall be deducted from advances paid to cooperatives during the year; the final amount of the deductions shall be determined when the accounts for the previous year are accounted for.
(3) The order shall indicate to the payer that he is obliged to deduct from the date of service of the order the amount due from the debtor's salary and to pay the amount withheld to the national committee as soon as it is notified that the order has acquired legal authority.
(4) If a postponement of enforcement has been permitted (§ 26), the payer shall make deductions on wages but shall not recover the amounts withheld unless the postponement is cancelled.
(1) The payer who receives a citizen to work is obliged to request from him the confirmation of the payer with whom he has worked so far, of whether an order has been issued for wage reductions and which authority. The findings shall be notified without delay to the national committee which issued the wage withholding order. The payer whose debtor has ceased to work shall also be obliged to notify the national committee which issued the wage withholding order within a maximum of one week and to notify him of the address of the new payer with whom the debtor is now working, if known.
(2) The debtor is also obliged to notify the national committee which issued the wage withholding order, no later than one week, that he has ceased working with the current payer; no later than one week after the start of work with the new payer, he shall notify his address to the national committee.
(3) Once the national committee is known to the payer, with whom the debtor is now working, it shall send him an order to make the deduction, indicating the amount of the tax arrears.
(1) Where the debtor has a cash claim against a financial institution, another organisation, citizen (hereinafter referred to as the "sub-debtor"), the national committee shall notify the sub-debtor of the amount of the tax arrears and order him to pay the claim after its maturity and after the legal power of the order up to the amount of the tax arrears to the national committee. If a claim is made on an account with a money institution, it shall communicate to the Institute the identification and number of the account from which the tax arrears are to be paid and the account number of the national committee to which it is to be transferred. The National Committee shall prohibit the debtor from simultaneously taking up the claim up to the amount of the tax arrears, in particular to collect it. By delivering this prohibition, the debtor shall no longer have the right to dispose of the claim up to the amount of the tax arrears.
(2) Once the sub-debtor has been informed that the order has acquired legal authority, he shall be obliged to pay the claim to the national committee if it is already due; If it is not yet due, it shall pay it as soon as the claim becomes due. Paragraph 28 (1) shall apply mutatis mutandis.
(3) If the sub-debtor does not pay the claim, the national committee may seek payment of the claim in court or arbitration in its own name. Similarly, wage cuts can be claimed.
(1) Reductions from wages and entitlements may be made under this Order only to the extent and order laid down for enforcement by the court.
(2) If the court has also ordered that the judgment be enforced by withholding the salary or by ordering the claim, the payer or sub-debtor may send the amount withheld to the court to determine the debt to be used.
(1) For the payment of the tax arrears, the movable property of the debtor may be sold, which shall be entered in the record by a worker designated by the National Committee (executor); movable items which the debtor has with another person can only be written if he is willing to publish them. The protocol shall describe matters in such a way as to exclude their confusion. It shall also indicate the rights of third parties notified as to whether the cases have been previously drawn up by the national committee or by the court, whether the debtor still has other items which have not been drawn up, or how much the debtor has paid for his underwriting. If neither a member of the debtor's household is present at the time of the listing, the non-participating adult shall be added to it. The minutes shall be signed by the persons present at the time of drawing up.
(2) It is not possible to draw up personal items and items which would be contrary to the provisions of the Civil Code. For the tax arrears of one of the spouses, matters which are in the legal property community of the spouses may also be affected.
(3) The executor shall notify the debtor in person and, if he was not present at the time of the listing, in the copy of the report sent to him, that the items written must not be damaged, removed or disposed of. However, the files may also be removed and stored to the debtor, in particular if there is a concern that the debtor will remove them. The items which have been removed from the debtor and how they have been dealt with shall be indicated in the Protocol or in the Appendix thereto.
(1) The debtors shall send the collected money of the Czechoslovak currency to the National Committee for settlement; foreign money, coins, unprocessed gold, silver, other precious metals and precious stones shall be taken over and handed over to the National Committee. The National Committee shall immediately offer valid foreign money to the Czechoslovak State Bank for repurchase. Where enforcement is carried out by a local national committee, it shall immediately inform the district national committee of the receipt of foreign currency, coins, precious metals and precious stones to assess whether the provisions of the foreign exchange regulations have been complied with.
(2) Listed cases for which no retail price is fixed must be estimated.
(3) Where an appeal has been lodged, a request for suspension or an application for revocation of the enforcement of a decision for inadmissibility, the case-file may not be sold before the decision on appeal, application or application.
(1) The national committee shall, after three weeks of their drawing up, offer to the undertaking concerned the items traded by socialist undertakings (national undertakings, cooperatives, etc.) or used by them in production or for operation, to take over them at a specified retail price, reduced by a trade haircut or an estimated price, in respect of cases for which no retail price is fixed.
(2) Cases not taken over by the undertaking concerned within 30 days may be sold at a specified retail price or at an estimated price to other interested parties. Where more than one interested party is concerned, the national committee shall take account of the personal circumstances of the interested party. Workers and officials of national committees, persons involved in tax proceedings and members of their families shall not be allowed to sell matters. The things that can only be acquired by those who are authorized to do so can only be sold to such a person.
(3) The debtor should be informed of the receipt and sale of the items.
(4) A report shall be drawn up on the taking over and selling of the goods and shall include the persons and undertakings which have taken over or bought the goods and the price paid. These persons will also sign the protocol.
(1) The national committees are required to ascertain whether the cases were also affected in the judicial execution of the decision in writing and before their offer to take over or before their sale; in a positive case, notify the competent court of the enforcement of the decision and no further action shall be taken.
(2) For the order in which tax arrears are to be paid in court proceedings, the date of drawing up of the movable cases in accordance with Paragraph 35 (1) shall be the relevant date.
(1) The proceeds of taking over or selling the goods shall be refunded on the tax arrears, including reimbursement of the costs of drawing up, taking over or selling (enforcement costs) and of the final expenses. Any surplus shall be repaid to the debtor.
(2) The cost of drawing up is 2% of the arrears. the cost of taking over or selling is 2% of the proceeds obtained. The costs shall be calculated on the amount of the arrears or on the proceeds obtained, rounded to 10, - Kčs down; costs are not collected if they do not reach 5, - CZK.
(3) Things which were not taken over and could not be sold shall be returned to the debtor.
Depository books, life insurance policies and other securities (hereinafter referred to as "securities'), drawn up with a debtor or a third party willing to issue them, shall be taken over by the executor and handed them over together with the Protocol to the National Committee, which shall arrange for everything necessary to preserve and exercise the rights of the securities drawn up. The national committee shall submit the securities to the competent financial institution, insurance undertaking, other organisation or person for payment or redemption. Payment up to the amount of the tax arrears must be made without account being taken of the password, card or other fact on which it is bound. The National Committee shall confirm to the sub-debtor that the payment was made according to the execution of the decision to recover the tax arrears.
(1) The executor shall be required to declare himself, prior to the execution of the exercise, by means of a personal card and a written order from the National Committee that he is in charge of carrying out the decision.
(2) Unless otherwise specified in the written order for enforcement, the executor shall be entitled to accept payments to be recovered. He shall issue a receipt for the payment received.
(3) The executor shall refrain from enforcement if the debtor proves that he has paid the arrears or that the competent national committee has authorised the delay, instalment or deferral of execution or if the debtor has paid the arrears.
(1) The national committee which ordered the enforcement of a decision may revoke it in whole or in part if it finds, on its own initiative or on the basis of an objection by the debtor, that the enforcement of the decision is wholly or partly inadmissible, in particular for the following reasons:
(a) he has been ordered against anyone who is neither a debtor nor a guarantor,
(b) the tax arrears have been paid or remitted;
(c) enforcement shall apply to matters which do not belong to or cannot be drawn up by the debtor;
(d) the proceeds achieved by the execution of the decision would not be sufficient to cover its costs,
(e) another serious reason is given which makes the enforcement of the decision inadmissible.
(2) A payer who is to make deductions from the salary of the debtor or the sub-debtor who is to pay the debtor's tax arrears and his claims may also propose that the enforcement of the decision be cancelled, or that whose cases have been unjustly affected by the execution of the decision; those persons shall be informed of the revocation of the enforcement of the decision.
Providing payment for non-payment or non-payment of tax
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 16 / 1962 Coll., on Tax and Fees Procedure |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.02.1962 |
|---|---|
| Effective from | 28.02.1962 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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