Act No. 161 / 1945 Coll.
Law amending certain provisions on pension tax
Valid
Effective from 31.12.1945
161.
Law
of 20 December 1945
amending certain provisions on pension tax.
The Provisional National Assembly of the Czechoslovak Republic decided on the following Act:
(1) In the Czech and Moravian-Silesian countries, starting on 1 January 1946, the applicability of the Government Decree of 22 April 1943, No 105 Coll., on the withholding of the pension tax on wages (payroll tax), Section 8 of the Second Order of the Minister of Finance of 3 March 1945, No 33 Coll., on simplifications in the field of taxes and charges (the Second Tax Simplification Regulation), and similar statutory provisions on the withholding of the pension tax on service benefits which were paid in the territories which were torn from these countries in 1938.
(2) The pension tax will be levied again throughout the territory of the Czechoslovak Republic pursuant to the provisions of the Act on Direct Taxation of 15 June 1927, No 76 Coll., as amended by the Order of the Minister of Finance of 8 July 1936, No 227 Coll. (next "Poc. (d.)) with the amendments referred to in the second part of the Act, as regards the tax levied by deduction from the benefit of the service, beginning on 1 January 1946 and, as regards the tax to be calculated, beginning on the financial year 1946.
(3) The Act of 19 December 1934, No 266 Coll. on the military contribution, which was abolished for the Czech and Moravian-Silesian countries by Decree of 13 October 1945 of the President of the Republic, No 99 Coll., is hereby repealed for Slovakia, starting on 1 January 1946 with regard to the allowance collected by deduction from service benefits, and beginning on the financial year 1946 with regard to the contribution calculated.
(1) § 1, No 4, p.
"4. Unsurrendered, in Slovakia undivided estate according to the provisions of § 24."
(2) In Section 1, the following provision is inserted as No 5:
"5. Composesorates and urbariates in Slovakia, regardless of whether they have legal personality or not, from the pension of a composorate or urbarian fortune, but with the exception of the pension from undivided urban pastures. '
(3) In Article 2 (b), the following text shall be inserted as number 1:
"1. President of the Czechoslovak Republic as regards the salary of the President of the Czechoslovak Republic."
(4) In Section 2, the current numbers 1 and 2 are renumbered as numbers 2 and 3 and the provisions of the current number 3 are deleted for the tax on pensions levied by deduction from the benefits of the service with effect from 1 January 1946 and for the tax on pensions calculated in the beginning of the financial year 1947. Paragraph 2, No 5, W / b, is deleted from the year 1939.
(5) However, the tax on pensions deducted in the calendar year 1945 and in the years preceding the military (gendarmerie) benefits will not be refunded.
(1) Paragraph 3 (1) (b) reads as follows:
"(1) In addition, persons whose entire pension reached during the period applicable to taxation (§ 4) is less than 15 000 CZK are exempt from pension tax. This amount shall be increased for taxpayers whose family is entitled
one of the persons referred to in § 19, par. 2, at 18.000 CZK,
two of the persons listed in § 20, par. 3, at 21.000 CZK,
three of the persons referred to in § 20, par. 3, at 24.000 CZK,
four of the persons referred to in § 20, par. 3, to 28.000 CZK,
five of the persons referred to in § 20 (3), at 32.000 CZK,
six of the persons referred to in § 20, par. 3, at 36.000 CZK,
seven or more of the persons listed in § 20, par. 3, at 40.000 CZK.
In the case of taxpayers who are widows or persons parted, the number of members of the family (Section 5), which is the minimum applicable to taxes, shall always be reduced by one such member. '
(2) The following sentence shall be added to Paragraph 5 (2) (b):
"However, such benefits shall be credited to the retirement of the head of the family if the total pension of the taxpayer and members of his family, including their net service benefits, exceeds CZK 100,000. '
(3) In Article 7 (2), the words "reservations on lots and other reservations, unless they are income from undertakings (Article 10)," shall be inserted after the word "inheritance." At the end of this paragraph, the dot is replaced by a comma and the words "subject to paragraph 3 'are added.
(4) Paragraph 7 (3) (b) reads as follows:
"(3) Gifts (special and regular) and similar free dedication, received by employers in connection with the service ratio by employers, are considered to be subject to a tax on a pension, but only by an amount by which their total is more than 2.000 CZK per year."
(5) In Paragraph 13 (1), second sentence, the words "winning tickets and other wins," are deleted.
(1) Article 15 (1) (d) (b) reads as follows:
"(d) In the course of the service benefits referred to in § 11 (1), (1), (1) and (2), expenditure on this pension relating to [Nos 1, (a) and 3]
| paušálem 20 % z prvních | 40.000 Kčs a |
| paušálem 10 % z dalších | 20.000 Kčs; |
for the service benefits referred to in § 11 (1), (3) and (4), not exceeding 100.000 CZK per year, the expenditure of this pension relating to [No 1, (a) and (3)] by a flat rate of 5% of the first 60.000 CZK. If both types of flat rate are taken into account for the taxpayer, these may be accepted up to a maximum of CZK 10,000. This provision shall not preclude the possibility of deducting such expenditure if it exceeds the flat-rate actually incurred. '
(2) The following sentence is added to Paragraph 15, No 2, p.
"However, those contributions shall be deductible at a maximum of CZK 12000 per year for the individual person supported. '
Paragraph 18 (b) reads as follows:
"(1) The pension tax shall be:
| z důchodu | ||||
|---|---|---|---|---|
| ve stupni | přes Kčs | až včetně do Kčs | procent z důchodu | méně o Kčs |
| 1 | 0 | 8.000 | 2 | 0 |
| 2 | 8.000 | 10.000 | 4 | 160 |
| 3 | 10.000 | 14.000 | 8 | 560 |
| 4 | 14.000 | 21.000 | 10 | 840 |
| 5 | 21.000 | 23.000 | 16 | 2.100 |
| 6 | 23.000 | 33.000 | 22 | 3.480 |
| 7 | 33.000 | 63.000 | 25 | 4.470 |
| 8 | 63.000 | 100.000 | 26 | 5.100 |
| 9 | 100.000 | 140.000 | 29 | 8.100 |
| 10 | 140.000 | 180.000 | 34 | 15.100 |
| 11 | 180.000 | 220.000 | 41 | 27.700 |
| 12 | 220.000 | 260.000 | 48 | 43.100 |
| 13 | 260.000 | 300.000 | 55 | 61.300 |
| 14 | 300.000 | 550.000 | 56 | 64.300 |
| 15 | 550.000 | 1,000.000 | 62 | 97.300 |
| 16 | 1,000.000 | a výše | 70 | 177.300 |
(2) The total tax paid on the pension, if it is not divisible by a hundred, is rounded down to the nearest 100 divisible amount. In calculating the tax (§ 19 to 22), the tax is to be rounded down to the whole of Kčs.
(3) Pension tax is not the basis for measuring and collecting any premiums.
(4) The pension tax, without a surcharge under Paragraph 19, must not amount to more than 60% of the tax base. '
Paragraph 19 (b) reads as follows:
"(1) For taxpayers whose liable pension exceeds CZK 30,000, the pension tax calculated in accordance with the previous provisions shall be increased by 30%, unless any of the persons referred to in paragraph 2 belong to their family. For taxpayers whose family does not belong to more than one of these persons, the tax on pensions, calculated according to the previous provisions, shall be increased by 15% if it exceeds the pension payable by 36.000 CZK and by 20% if it exceeds 100,000 CZK. For widower (widower) and parted widower (widower), an increase of 15%, if 20% is the case, will fall if at least one of these persons belongs to their family.
(2) When applying the provisions of paragraph 1, account shall be taken of:
1. family members (§ 5 (4)),
2. adult children, parents, grandparents, stepparents, foster parents, son-in-law, daughter-in-law and father-in-law, if they are in his custody,
3. a spouse who is not a member of the household and minor children and persons referred to under No 2, if they do not live in the taxpayer's household, if they receive from the taxpayer regular contributions in excess of 5% of their pension and if the taxpayer's pension does not exceed 300,000 CZK,
4. The deprived siblings and persons who have been plucked up to the second degree by the taxpayer.
(3) The premium referred to in paragraph 1 shall not be calculated for taxable persons subject to a pension not exceeding 100.000 Kcs who have raised two or more children and for composesorates and urbariates without regard to the amount of the tax on the pension.
(4) If there are tax payers subject to a pension of a maximum of 100.000 CZK who are dependent on treatment by strangers for a disease, the premium provided for in paragraph 1 shall be reduced accordingly. The Minister of Finance is hereby authorised to issue directives for this reduction. '
(1) The heading of Section 20 (b) reads as follows:
"Tax reduction for multiple families."
(2) Paragraph 20 (1) to (3) (b) reads as follows:
"(1) For taxpayers with a pension not exceeding 150.000 CZK per year whose family is entitled
(a) two of the persons referred to in paragraph 3 shall be reduced by the pension tax provided for in Article 18 by:
| z důchodu | ||||
|---|---|---|---|---|
| ve stupni | přes Kčs | až včetně do Kčs | procent z důchodu | méně o Kčs |
| 1 | 21.000 | 23.000 | 12 | 1.600 |
| 2 | 23.000 | 49.000 | 19 | 3.210 |
| 3 | 49.000 | 70.000 | 24 | 5.660 |
| 4 | 70.000 | 130.000 | 25 | 6.360 |
| 5 | 130.000 | 150.000 | 28 | 10.260 |
(b) three of the persons referred to in paragraph 3 shall be reduced by the pension tax provided for in Paragraph 18 by:
| z důchodu | ||||
|---|---|---|---|---|
| ve stupni | přes Kčs | až včetně do Kčs | procent z důchodu | méně o Kčs |
| 1 | 24.000 | 49.000 | 15 | 2.570 |
| 2 | 49.000 | 68.000 | 19 | 4.530 |
| 3 | 68.000 | 80.000 | 20 | 5.210 |
| 4 | 80.000 | 130.000 | 24 | 8.410 |
| 5 | 130.000 | 150.000 | 29 | 14.910 |
(c) four of the persons referred to in paragraph 3 shall be reduced by the pension tax provided for in Paragraph 18 by:
| z důchodu | ||||
|---|---|---|---|---|
| ve stupni | přes Kčs | až včetně do Kčs | procent z důchodu | méně o Kčs |
| 1 | 28.000 | 85.000 | 11 | 2.180 |
| 2 | 85.000 | 100.000 | 17 | 7.280 |
| 3 | 100.000 | 130.000 | 22 | 12.280 |
| 4 | 130.000 | 150.000 | 25 | 16.180 |
(d) five of the persons referred to in paragraph 3 shall be reduced by the pension tax provided for in Paragraph 18 by:
| z důchodu | ||||
|---|---|---|---|---|
| ve stupni | přes Kčs | až včetně do Kčs | procent z důchodu | méně o Kčs |
| 1 | 32.000 | 60.000 | 6 | 1.200 |
| 2 | 60.000 | 80.000 | 7 | 1.800 |
| 3 | 80.000 | 90.000 | 14 | 7.400 |
| 4 | 90.000 | 130.000 | 20 | 12.800 |
| 5 | 130.000 | 150.000 | 23 | 16.700 |
(e) six or more of the persons referred to in paragraph 3 shall be reduced by the pension tax provided for in Paragraph 18 by:
| z důchodu | ||||
|---|---|---|---|---|
| ve stupni | přes Kčs | až včetně do Kčs | procent z důchodu | méně o Kčs |
| 1 | 36.000 | 77.000 | 2 | 520 |
| 2 | 77.000 | 80.000 | 14 | 9.760 |
| 3 | 80.000 | 100.000 | 16 | 11.360 |
| 4 | 100.000 | 130.000 | 18 | 13.360 |
| 5 | 130.000 | 150.000 | 22 | 18.560 |
(2) In the case of taxpayers who are widows or persons separated, the number of persons responsible for applying the rates referred to in paragraph 1 (a) to (e) shall always be reduced by one such person.
(3) The following persons shall be included in the question of which of the rates referred to in paragraph 1 are to be used:
1. family members (§ 5 (4)),
2. adult children, parents, grandparents, stepparents, foster parents, son-in-law, daughter-in-law and father-in-law, if they are in his custody. "
(3) In Paragraph 20, paragraphs 3 and 4 are renumbered paragraphs 4 and 5. in the new paragraph 4, the words "Persons referred to in paragraph 1 named 'are replaced by the words" persons referred to in paragraph 3 named';
(4) The following text shall be added as paragraph 6 of Article 20 (b):
"(6) The provisions of the preceding paragraphs shall not apply to persons referred to in Sections 1, 2 and 3. '
Article 21 (1) (b) reads as follows:
"(1) The special circumstances which significantly restrict the taxpayer's solvency and which were no longer looked at in accordance with Paragraph 20 will be taken into account in the way that the tax to be paid up to CZK 150,000 will be reduced accordingly. Such a reasonable reduction shall also apply to survivors of fallen, executed and tortured in concentration camps. The Minister of Finance is hereby authorised to issue directives for the calculation of an appropriate tax reduction. '
Paragraph 30 (b) reads as follows:
"(1) The tax deduction shall be:
(a) on benefits paid weekly
| ve výši | zásadně | u poplatníků však, k jejichž rodině náleží | |||
|---|---|---|---|---|---|
| dvě | tři | čtyři | |||
| z osob uvedených v § 20, odst. 3 | |||||
| od Kčs | do Kčs | Kčs | Kčs | Kčs | Kčs |
| 1 | 2 | 3 | 4 | 5 | |
| 361 | 369 | 13.40 | - | - | - |
| 370 | 380 | 14.30 | - | - | - |
| 381 | 392 | 15.20 | - | - | - |
| 393 | 403 | 16.20 | - | - | - |
| 404 | 415 | 17.10 | - | - | - |
| 416 | 426 | 17.80 | - | - | - |
| 427 | 438 | 18.50 | - | - | - |
| 439 | 449 | 19.60 | - | - | - |
| 450 | 462 | 20.80 | - | - | - |
| 463 | 473 | 21.70 | - | - | - |
| 474 | 485 | 22.60 | - | - | - |
| 486 | 496 | 23.50 | - | - | - |
| 497 | 508 | 24.50 | 18.00 | - | - |
| 509 | 519 | 25.80 | 18.80 | - | - |
| 520 | 531 | 27.20 | 19.60 | - | - |
| 532 | 542 | 28.80 | 21.00 | - | - |
| 543 | 554 | 30.40 | 22.40 | - | - |
| 555 | 565 | 32.50 | 24.10 | - | - |
| 566 | 577 | 34.60 | 25.80 | 19.80 | - |
| 578 | 588 | 36.30 | 27.50 | 20.60 | - |
| 589 | 600 | 38.40 | 29.30 | 21.50 | - |
| 601 | 611 | 40.50 | 31.10 | 23.40 | - |
| 612 | 623 | 42.60 | 33.00 | 25.40 | - |
| 624 | 634 | 44.80 | 34.60 | 26.60 | - |
| 635 | 646 | 46.50 | 36.20 | 27.90 | - |
| 647 | 657 | 48.60 | 38.00 | 29.30 | - |
| 658 | 669 | 50.70 | 39.90 | 30.70 | - |
| 670 | 680 | 52.80 | 41.70 | 32.20 | 17.80 |
| 681 | 692 | 54.90 | 43.60 | 33.70 | 18.90 |
Of the higher weekly benefits up to 1.923 CZK per week, the tax shall be one-fifty-one per week of the rate corresponding to Sections 18 and 20 to 52 times the weekly benefits, reduced by the flat rate referred to in Section 15, No 1, (d);
(b) on benefits paid monthly
| ve výši | zásadně | u poplatníků však, k jejichž rodině náleží | |||
|---|---|---|---|---|---|
| dvě | tři | čtyři | |||
| z osob uvedených v § 20, odst. 3 | |||||
| od Kčs | do Kčs | Kčs | Kčs | Kčs | Kčs |
| 1 | 2 | 3 | 4 | 5 | |
| 1.563 | 1.600 | 58 | - | - | - |
| 1.601 | 1.650 | 62 | - | - | - |
| 1.651 | 1.700 | 66 | - | - | - |
| 1.701 | 1.750 | 70 | - | - | - |
| 1.751 | 1.800 | 74 | - | - | - |
| 1.801 | 1.850 | 77 | - | - | - |
| 1.851 | 1.900 | 80 | - | - | - |
| 1.901 | 1.950 | 85 | - | - | - |
| 1.951 | 2.000 | 90 | - | - | - |
| 2.001 | 2.050 | 94 | - | - | - |
| 2.051 | 2.100 | 98 | - | - | - |
| 2.101 | 2.150 | 102 | - | - | - |
| 2.151 | 2.200 | 106 | 78 | - | - |
| 2.201 | 2.250 | 112 | 81 | - | - |
| 2.251 | 2.300 | 118 | 85 | - | - |
| 2.301 | 2.350 | 125 | 91 | - | - |
| 2.351 | 2.400 | 132 | 97 | - | - |
| 2.401 | 2.450 | 141 | 104 | - | - |
| 2.451 | 2.500 | 150 | 112 | - | - |
| 2.501 | 2.550 | 157 | 119 | 89 | - |
| 2.551 | 2.600 | 166 | 127 | 93 | - |
| 2.601 | 2.650 | 176 | 135 | 101 | - |
| 2.651 | 2.700 | 185 | 143 | 110 | - |
| 2.701 | 2.750 | 194 | 150 | 115 | - |
| 2.751 | 2.800 | 201 | 157 | 121 | - |
| 2.801 | 2.850 | 210 | 165 | 127 | - |
| 2.851 | 2.900 | 220 | 175 | 133 | - |
| 2.901 | 2.950 | 229 | 181 | 139 | 77 |
| 2.951 | 3.000 | 238 | 189 | 146 | 82 |
From the higher monthly benefits up to 8.333 CZK per month, the tax shall be one twelfth of the rate, which shall be equal to 12 times the monthly benefits, reduced by a flat rate in accordance with § 15, § 1, point (d).
(2) For payments of four- and twenty-eight-day periods, such a deduction shall be twice, in the case of four-fold benefits, in paragraph 1 (a) above, twice, in the case of four-fold of those amounts and in the case of ten-day payments for a third of the benefits, in paragraph 1 (b) above, one-third of those amounts. The Ministry of Finance may specify in the tables for each payment period the rounded amounts of such deductions.
(3) For payments in other periods, the reduction for each working day shall be one sixth of the relevant tax amounts referred to in paragraph 1 (a). A reduction shall not be made unless the average benefit of 50 Kns is recalculated per working day. The benefits paid daily do not cause a collision.
(4) In carrying out the tax deductions provided for in this paragraph, benefits (after an advance payment) paid outside the regular payment period shall be added to the amount closest to the next periodic payment or, if the service has been cancelled, to the amount paid to the beneficiary in the final settlement.
(5) In the case of a temporary increase in benefits above the relevant maximum threshold referred to in paragraphs 1 to 3, the tax withholding shall be increased by a further 2.50 CZK for each additional 10 Kns started. If it is found, after a calendar year, that, in the course of the procedure provided for in this paragraph, the annual amount of tax deductions is higher than that which would have been equivalent to those benefits, the taxpayer shall, upon request, repay the relevant difference if it is at least 20 CZK.
(6) If temporary benefits fall below the relevant limit referred to in paragraphs 1 to 3 in any period of payment, they shall be deducted from such benefits on monthly payments of 28 Ccs, on twenty-eight-day payments of 26 Ccs, on 14-day payments of 13 Ccs, on weekly payments of 6 Ccs and on shorter periods of 3 Ccs, if the sum of benefits in the relevant year is likely to exceed the limit to which withholding tax is not subject.
(7) When applying the rates referred to in the preceding paragraphs, the payer shall levy a premium on families with minor burdens under Paragraph 19. Changes in the ratios applicable to whether the premium laid down in Paragraph 19 is to be collected and which of the rates referred to in paragraph 1 is to be applied shall be taken into account for the first time during the next payment period.
(8) The payee shall be obliged to submit, as in the case of § 31, paragraph 3, a certificate of the status and number of persons referred to in § § 19 and 20. Until it has done so, the payer shall deduct the tax with a surcharge under Paragraph 19 (1), first sentence. The beneficiary shall also be obliged to notify the payer of the changes referred to in paragraph 7, the second sentence, and to have the certificate referred to in the first sentence of this paragraph corrected.
(9) The number of persons referred to in Paragraph 20 (3), which is relevant for the application of the rates referred to in paragraph 1, shall be reduced by one such person at all times for taxpayers who are widower (widows) or parted-off. ';
Paragraph 31 (1) and (2) of the BW reads as follows:
"(1) A reduction shall not be made if they do not benefit from:
(a) 1.563 CZK per month or 361 CZK per week and if none of the persons referred to in § 19 (2) belong to the beneficiary's family;
(b) 1.875 CZK per month or 433 CZK per week, and if the beneficiary's family is not more than one of the persons referred to in § 19 (2);
(c) every month, 2.188 Cds or 505 Ccs per week, and if the recipient has two persons identified in Section 20, paragraph 3;
(d) 2.500 CZK per month or 577 CZK per week, and if the consignee has three persons identified in Section 20, paragraph 3;
(e) 2.917 Kčs per month or 675 Kčs per week and if the recipient has four persons identified in Section 20, paragraph 3;
(f) 3.334 Kčs per month, or 770 Kčs per week, and if the recipient has five persons identified in Section 20, paragraph 3;
(g) 3.704 Kčs per month or per week 855 Kčs and if the recipient has six persons identified in § 20, paragraph 3;
(h) monthly 4.075 CZK or a week 941 CZK and if the recipient has seven or more persons named in § 20, § 3
For non-weekly and monthly payments, the limits of the benefits to which the deduction is not made shall be that part or multiple of the above amounts.
(2) In the case of taxpayers who are widower (widower) or parted, the number of persons referred to in Paragraph 20 (3), which is decisive in applying the provisions of paragraph 1, is always reduced by one such person. '
(1) In § 32, § 1, § 35, § 1 and § 40, § 1, § b), the amount of 1.000 CZK, valid in the Czech and Moravian-Silesian countries, and the amount of 2.000 Ks, valid in Slovakia, is replaced by the amount of 3.000 Kcs.
(2) Paragraph 32 (6) (b) is replaced by the following:
§ 34 W.b.d. reads:
"(1) If the beneficiary (§ 5 (1)), in addition to the benefits of the service paid by withholding tax pursuant to § § § 30 to 33 (1) and (2), has yet another 3.000 CZK per year in excess of the pension (§ 32 (1) and (2)) and does not exceed the sum of gross benefits and other income of the annual 50 000 CZK, the tax on another pension under § 18 shall be charged in particular, without regard to the benefits of the service. In determining another pension, only those deductible items that are directly linked to that pension may be taken into account.
(2) If the sum of gross service benefits and other pensions referred to in paragraph 1 exceeds the annual amount of 50.000 CZK, the tax on the entire pension will be properly assessed (§ 5, par. 2) - the benefits of service in the calculation - according to the general provisions of this law. '
Paragraph 35 (2) (b) reads as follows:
"(2) If, in addition to the service benefits referred to in paragraph 1, the recipient has an annual pension of another CZK 3,000 (Section 32 (1) and (2)) and does not exceed the sum of gross benefits and other annual pensions of CZK 50,000, the tax shall be levied only on another pension, at the rate of Paragraph 18, without taking account of the above-mentioned benefits. Paragraph 33 (4) and Article 34 (1), second sentence shall apply mutatis mutandis. If the sum of the annual amount of CZK 50,000 exceeds that, the tax on the entire pension will be properly assessed (Section 5 (2)) - the benefits of the service, in accordance with the general provisions of this law. '
(1) In Paragraph 36 (1) (b), the term "(§ 11 (1), (1) and (2))" is replaced by "(§ 11 (1))." in the sentence of the second paragraph, "Paragraph 18 'is replaced by" Sections 18 to 20'; after the words "pursuant to Paragraph 18 ', the semicolon is replaced by a dot and the remainder of this sentence is deleted.
(2) the following provision shall be inserted as paragraph 3 in Article 36 (b):
"(3) The payee shall be obliged to submit, as in the case of § 31, paragraph 3, a certificate of the status and number of persons referred to in § § 19 and 20. Until it has done so, the payer shall deduct the tax with a surcharge in accordance with Paragraph 19 (1), first sentence. '
(1) Paragraph 37 (3) (b) reads as follows:
"(3) The provisions of paragraphs 1 and 2 shall also apply in the event of a collision in accordance with Paragraph 30, if the tax is correctly calculated in accordance with § 32, § 5 or § 33, paragraph 3, § 34, paragraph 2 or § 35, paragraph 2, sentence two."
(2) In § 37, paragraph 4 (b), the amount "23.550 CZK," in force in the Czech and Moravian-Silesian countries, and the amount "25.116 Ks," in force in Slovakia, is replaced by "100.000 Kcs."
(3) The following Section 37 (a) is inserted after Paragraph 37 (b):
"(1) If, in a calendar year, a member of the taxpayer's family (Section 5 (4)) has received a benefit of service (Section 11), the taxpayer shall be required to submit a pension return if the income of the taxpayer and members of his family, including their net benefits, exceeds 100 000 Kns. In this case, the family members' benefits will be added to the taxpayer's pension and the tax will be charged on the total pension in due assessment procedures. The taxpayer is obliged in his confession to introduce the benefits of family members and the name and address of their employers.
(2) When measuring the tax referred to in paragraph 1, the tax shall be charged to the payer and members of his family in a calendar year. If the tax charged exceeds the sum of the tax deductions of those persons, the taxpayer shall be required to make a direct payment difference, in which the provisions of Section 5, paragraph 5 apply. However, if the sum of these persons' tax deductions is exceeded by the taxpayer, the difference shall be refunded to the taxpayer as an overpayment if it is at least 20 CZK per year. '
The pension tax (excluding the premium referred to in Article 19 (1) (b)), amounting to the income from the holding, not reduced by the deduction of this income not linked to that income (but not more than the tax actually levied on the total income), and the general income tax with the premium referred to in Article 57 (9) (b) and with the increases of the self-governing bundles, must not exceed 70% of that tax on the company's income, plus the general income tax paid for the same tax year, including the reserve for that tax; If they exceed that limit, they shall be reduced proportionally to that level. However, this provision does not apply if the general tax is calculated at the rate of earnings in accordance with § 57 (7) (d). In the case of reductions under the second sentence, the provisions of § 18 (4) (d) shall not apply.
The war allowance pursuant to the Decree of the Government of 28 April 1943, No. 115 Coll., on the collection of the war allowance, as amended by Article 9 of Decree of the President of the Republic of 13 October 1945, No. 99 Coll., on the adjustment of direct taxes for the calendar years 1942 to 1944 and on the adjustment of fees and taxes on trade, shall be determined for the financial year 1946 only in the Czech and Moravian-Silesian countries, amounting to one third of the annual regulation.
(1) In the case of employees in the Czech and Moravian-Silesian countries who do not receive a pension tax for the 1946 tax year, the pension obligation for the 1946 tax year is fulfilled if, in the calendar year 1945, the tax was duly deducted under the payroll tax regulation. Employees who do not receive a pension tax in 1946 and who have been deducted from the payroll tax in 1945 according to the tax group I of the payroll tax table shall be reimbursed 50% of the difference between the tax on wages and taxes so deducted, which for the benefit of the family of which the wage tax was deducted according to the tax group I in 1945, according to the rate applicable in accordance with § 30, § 1 and § 7 W.d, as amended by Article 9 of this Act for taxpayers whose family does not belong to any of the persons referred to in § 19 W.d. Employers who do not receive a tax tax on the tax year 1946 and who have been deducted in 1945 according to the tax tax rate according to the tax group II of the payroll table shall be reimbursed 70% of the difference between the tax and the tax payable.
(2) In the case of workers in Slovakia who do not receive a pension tax for the financial year 1946, the pension obligation for the financial year 1946 is fulfilled if, in calendar year 1945, the tax has been duly deducted under the Law on direct taxes still in force in Slovakia. Taxes in Slovakia, which have been deducted in the calendar year 1945 under Section 13, Section 2, or Section 30 or Section 36 of the Direct Tax Act, will be reduced by a reduction of the tax on the service (functional) benefits for the financial year 1946, provided that the current tax on pension contributions under Section 18, Section 6 of the Direct Taxation Act is lower than the tax on pension contributions under this Act. The discount is equal to the difference between the tax on the service (functional) benefits in accordance with the applicable rates of § 18, § 1 and § 19 and § 20, respectively, as amended by this Act, and the tax including the contribution pursuant to § 18, paragraph 6 of the Direct Tax Act, which covers them under § 18 to 20 of the Direct Tax Act, as amended until now in Slovakia.
(3) Until the entry into force of the uniform statutory arrangements for the salaries of public and public employees in the Czech and Moravian-Silesian countries and Slovakia are not subject to the expensive allowances of these employees in Slovakia, until now from the tax exempt pension, tax pension.
(4) Staff benefits paid over time for either three years, i.e. from 1 January 1946 to 31 December 1948, are considered to be subject to a pension of up to 50% of those benefits.
Direct taxes on the 1946 tax years and others shall, unless otherwise specified, be charged by the financial offices of the I. stools. The appeal is decided by the competent tax authorities (§ 232 W.d.).
The Minister of Finance is hereby authorised to take measures similar to those of the Government Decree of 4 February 1937, No 15 Coll. on § 45, par. 2, p.
(1) This Act shall take effect on the day of its publication with the following derogations:
(a) the obligation to deduct the pension tax under the provisions of this Act arises on the first payment of the service benefits following 31 December 1945;
(b) the provisions of this Law apply for the first time to the 1946 tax year for the correct assessment of the tax;
(c) Paragraph 13 (2) (b) applies in the Czech and Moravian-Silesian countries from 1 April 1945. The provisions of Article 2 (1) shall apply from the same date.
(2) This Act shall be implemented by the Minister for Finance.
Dr Beneš v. r.
Fierlinger v. r.
Dr. Šrobár v. r.
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Regulation Information
| Citation | Act No. 161 / 1945 Coll., amending certain provisions on pension tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.1945 |
|---|---|
| Effective from | 31.12.1945 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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