Act No. 160 / 1968 Coll.
Act amending and supplementing Act No. 36 / 1965 Coll., on Income Tax on Literary and Artistic Activities
Valid
Effective from 01.01.1969
160
THE LAW
of 18 December 1968
amending and supplementing Act No. 36 / 1965 Coll., on Income Tax on Literary and Artistic Activities
The National Assembly of the Czechoslovak Socialist Republic decided on this law:
Act No. 36 / 1965 Coll., on Income Tax from Literary and Artistic Activities, is amended as follows:
1. Paragraph 5, including the title, reads:
Taxation of remuneration
(1) Any organisation which pays remuneration for work or artistic exercise or, where appropriate, for their use (hereinafter "the payer")
(a) deducts tax on fees for literary contributions to periodical press, radio and television, on fees for lectures and on fees for educational concerts, including introductory words, if the remuneration in these cases does not exceed 1000 Kcs; the fees exceeding that amount and the other fees shall be deducted only if the taxpayer submits a confirmation to the clearing centre that the tax is to be deducted directly on payment of the remuneration;
(b) in other cases, the clearing centre shall indicate an advance payment of 10% of each remuneration, unless the clearing centre provides for a higher advance.
(2) The fee received from citizens shall be payable to the clearing centre.
(3) The accounting centre shall be the organisations designated by the Ministry of Finance in agreement with the Ministry of Culture and Information. '
2.
Tax base
The basis on which the tax is levied shall be the difference between the income generated in the calendar year and the deductible items. '
3. Article 7 (1) reads as follows:
"(1) From income tax shall be deducted:
(a) as compensation for the costs associated with the acquisition of the work, if the taxpayer does not show the costs actually incurred, the following amounts:
1.60% of the remuneration for works in the field of sculpture;
2. 30% to 50% for works from other fields of art and architecture. The amount of the deductible item for each work is determined by the bodies of the Confederation of Czech and Slovak Artists and the Association of Architects of the CSSR; If those authorities do not determine the amount of the deductible item, an amount of 30% shall be deducted as compensation;
3.20% of other remunerations subject to tax;
(b) grants from remuneration to cultural funds. "
4. Article 7 (3) reads as follows:
"(3) The deductible items referred to in the preceding paragraphs shall not be deducted from income generated by the tax on inherited copyright and from remuneration paid to foreign exchange foreigners. '
5. In Paragraph 8 (1), the words "out of the remuneration shown by means of a payment post 'are deleted.
6. Article 8 (2) reads as follows:
"(2) If the total annual income of the taxpayer subject to this tax does not exceed the amount of CZK 25 000 after deduction of the items referred to in Paragraph 7 (1), the tax shall be 3% and the tax shall be offset by a duly executed deduction. '
7. Paragraph 8 (3) is added as follows:
"(3) The Ministry of Finance shall adjust the tax rate if the basis is exceeded by 25 000 Kcs to avoid hardships. '
8.
"Method of collection of tax
(1) The tax is levied on the payer or the clearing centre. The tax deducted shall be paid by the payer or the clearing centre to the district national committee in whose territory it has its registered office.
(2) The payer withdraws the tax [Paragraph 5 (1) (a)] or the tax advance [Paragraph 5 (1) (b)] from each payment or, after the payment of the fee to the payer, to the satisfaction of the taxpayer.
(3) If, in the current year, the income of the taxpayer from all taxpayers subject to this tax after deduction of the items referred to in Paragraph 7 (1) exceeds 25 000 Kčs, the taxpayer shall notify the clearing centre of the total amount of income achieved in the previous year by 15 January next year at the latest.
(4) After the end of the year, the settlement centre shall calculate the tax on the sum of all the remuneration achieved in the year applicable to taxation and shall settle it on the advances sent to the payer. ';
9. In Section 10, the words "the place of payment is compulsory 'are replaced by the words" the settlement centre and the payers are obliged'.
10. Article 11 (2) reads as follows:
"(2) The settlement centre or the payer shall deduct the tax not deducted from the fee to the payer at the latest by the end of the next calendar year, at the latest, when clearing further advances by the payer, when paying additional fees or adding them to the good or, where applicable, the payer, shall invite them to pay the tax in the current calendar year within the limitation period (Paragraph 14). ';
11. Article 12 (1) and (2) reads as follows:
"(1) The tax which the payer was obliged to deduct [Paragraph 5 (1) (a)] in the calendar quarter shall be levied on the relevant district national committee no later than the end of the month following the end of the quarter. The tax advances which the payer is obliged to withhold and refer to the clearing centre [Paragraph 5 (1) (b)] shall be paid by the 10th day of the month following the payment of the remuneration at the latest.
(2) The settlement centre shall be obliged to withdraw 60% from the advance payments by the 15th day of the following month at the latest to the relevant district national committee. The tax calculated by the clearing centre after the end of the year shall be paid up to the amount of the advance paid, after deduction of the amounts already paid, in accordance with the preceding sentence and after settlement of the overpayments, no later than 15 March of the year in which the tax was calculated. '
12. In Article 12, paragraphs 2 and 3 shall be renumbered paragraphs 3 and 4.
13. in Sections 11 (1), 12 (3), 13, 14 (2) and 16 (2) (b), the words "the place of payment" shall be replaced by the words "the clearing centre."
(1) This Act shall take effect on 1 January 1969.
(2) The accounts of all advances paid or fees credited to the benefit for 1968 and the years preceding and the tax (advances) deducted in that year shall be carried out by the paying agencies. *)
Freedom v. r.
Srkovský v. r.
Ing. Cernik v. r.
*) Paragraph 6 (3) of Decree No. 37 / 1965 Coll., to implement the Act on Income Tax from Literary and Artistic Activities.
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Regulation Information
| Citation | Act No. 160 / 1968 Coll., amending and supplementing Act No. 36 / 1965 Coll., on Income Tax on Literary and Artistic Activities |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 22.12.1968 |
|---|---|
| Effective from | 01.01.1969 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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