Act No. 161 / 1982 Coll.
Law on contributions to the State budget
Valid
Effective from 01.01.1983
Zobrazeno prvních 200 z celkem 224 ustanovení tohoto předpisu.
Zobrazit celý předpis →
Pro stažení celého znění použijte tlačítko Stáhnout výše.
161
THE LAW
of 14 December 1982
on contributions to the State budget
The Federal Assembly of the Czechoslovak Socialist Republic decided on this law:
INTRODUCTORY PROVISIONS
This Act shall be amended as follows:
(a) profit contribution;
(b) the deduction of the free balance of profit;
(c) social security contributions;
(d) the contribution from depreciation of basic funds;
(e) additional contributions.
INDIVIDUAL SPECIES
Profit benefit
Profit related entities
(1) The profit payment is subject to:
(a) state economic organisations; (1) where state economic organisations are organised in production units, the production unit as a whole shall be subject to the levy and the levy shall be carried out by the branch undertaking or the Directorate-General of Trust, with the exception of those production units of the central authorities of the Republics which include state economic organisations with their registered offices in the territory of both Republics;
(b) foreign trade undertakings;
(c) public limited liability companies located in the territory of the Czechoslovak Socialist Republic, if they are socialist organisations;
(d) Socialist organisations established under the association contract, (2) if at least half of their members are subject to profit payment under this law;
(hereinafter referred to as "the organisation ').
(2) The payment of profits is not subject to pension tax under the Pension Tax Act or profit tax under the Agricultural Tax Act or the payment of the free balance of profits (§ 6).
Basis of profit contribution
(1) The basis of the profit contribution is the profit generated by all the activities of the organisation, established in the accounts, plus:
(a) amounts by which costs have been increased or revenues reduced in breach of law;
(b) the difference by which the periodic penalty payments, fines and penalty interest exceed the penalties, fines and interest payments received; periodic penalty payments and fines shall be deemed to have been received by the organisation as well as the amount of compensation for the penalties paid;
(c) increases in basic remuneration for discharges of waste water;
(d) air pollution charges, including the premium.
(2) The basis of the profit contribution referred to in paragraph 1 shall be reduced by the amounts already paid to the same organisation on the profit contribution if they are part of the profit; in the case of coal industry organisations, it shall also be 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.
(3) Expenditure the size or amount of which is covered by specific rules for state economic organisations shall be included in the costs to be included for the calculation of the profit-based base for all organisations to the maximum extent and to the amount determined in accordance with these Regulations.4)
(4) For organisations which do not show profit or show losses, the basis for the contribution payment shall be the sum of the amounts increasing profits referred to in paragraphs 1 and 2 and exceeding the sum of the reported losses and the amounts reducing profits referred to in paragraph 2.
(5) For organisations in liquidation and for organisations which have died without carrying out the liquidation, where the basis for the profit contribution cannot be determined in accordance with the preceding paragraphs, the basis for the profit contribution payment is the liquidation surplus.
Rate of profit contribution
(1) The rate of profit contribution is 75% of the basis of the levy (Section 3), with the following derogations:
(a) 50% for mining organisations whose main activity is the extraction or modification of solid fuels or ores, the searching and extraction of nutrients, energy organisations involved in a single electricity system whose main activity is the production or distribution of electricity and heat (with the exception of plant power plants), gas organisations whose main activity is the production, distribution and transport or storage of heating gases, geological exploration organisations, water-source organisations, spa and local organisations, sales and supply organisations, and organisations having a major commercial activity, with the exception of organisations for which the rate referred to in point (h) is fixed;
(b) 55% for construction organisations;
(d) 65% for organisations whose main activity is the production of building materials and for organisations whose main activity is the production of structures or parts intended for investment construction;
(e) 70% for Czechoslovak Automotive Repair Organisations;
(f) 80% for foreign trade organisations and other organisations with predominantly foreign trade activities or foreign economic services; 5)
(g) 85% for Czechoslovak Commercial Bank a. s. and Živnostenská Bank n.;
(h) for organisations with a major business activity where the provision of public catering services, public accommodation services and travel agency services is predominant, for project, project engineering and engineering organisations, for research and development base organisations, for public car transport organisations and for cultural organisations
| při rentabilitě % | činí sazba % |
|---|---|
| do 5 | 15,– |
| nad 5 do 10 | 15,– + 4,– à |
| nad 10 do 13 | 35,– + 3,– à |
| nad 13 do 16 | 44,– + 2,– à |
| nad 16 do 19 | 50,– + 1,5 à |
| nad 19 do 22 | 54,5 + 1,– à |
| nad 22 do 25 | 57,5 + 0,8 à |
| nad 25 do 28 | 59,9 + 0,7 à |
| nad 28 do 31 | 62,– + 0,6 à |
| nad 31 do 34 | 63,8 + 0,5 à |
| nad 34 do 37 | 65,3 + 0,4 à |
| nad 37 do 42 | 66,5 + 0,3 à |
| nad 42 do 52 | 68,– + 0,2 à |
| nad 52 | 70,–. |
(2) The profitability of the organisations referred to in paragraph 1 (h) is calculated as the ratio of the basis of the levy to total costs to the nearest tenth (without rounding). The factor "à 'is equal to the percentage of profitability exceeding the lower limit of the relevant drain zone to the nearest tenth.
(3) For the purposes of this Act, commercial activities shall mean the operation of retail or wholesale activities, the provision of public catering services, travel agency services, promotional, advertising and advertising services and the activities of trade packaging organisations. However, the collection of secondary raw materials by organisations is not considered to be a commercial activity.
(4) If the profit contribution is made by the Directorate-General of the Trust for their own activities, they shall be subject to the profit contribution rate applicable to most organisations organised in the production unit. The rate referred to in paragraph 1 (h) shall be calculated on the basis of the profitability of the whole production unit.
Minimum amount of profit contribution
(1) The profit contribution is at least 85% of the planned annual profit contribution.
(2) The provisions of paragraph 1 shall not apply to organisations for which the rate of profit payment is fixed in accordance with Paragraph 4 (1) (h).
Payment of the net profit balance
(1) The payment of the free balance of profits is subject to state economic organisations designated by the Government of the Czechoslovak Socialist Republic, in particular organisations operating public utility facilities.
(2) The free balance of profit shall be the profit generated by all activities of the State Economic Organisation, established in accounts which have not been allocated to or used for other purposes under the relevant legislation.
(3) The organisations defined in paragraph 1 shall determine and the conditions for the implementation of the payment of the free balance of profits shall be laid down by the Government of the Czechoslovak Socialist Republic by regulation.
Social security contribution
(1) Social security contributions (hereinafter referred to as "contributions") are subject to state economic organisations, even if they are organised in production units, as well as group undertakings and special purpose group organisations, as well as the organisations referred to in § 2 (1) (b) to (d).
(2) The contribution under this Act is not subject to pension tax organisations under the Pension Tax Act or profit tax under the Agricultural Tax Act.
(3) The contribution shall be based on the amount of means of wages settled for payment in the current year, reduced by the fees paid under copyright provisions settled for payment in the current year.
(4) In the case of groups, the contribution base is reduced by the contribution basis of group companies and special purpose companies.
(5) The rate of the contribution is 50% of the base of the contribution with the following derogations:
(a) 20% for spa organisations, including military spa and recreational facilities, public car transport organisations, organisations with commercial activities providing mainly public catering services, public accommodation and tourism services, publishing and publishing organisations, water management organisations managed by national committees and cosmetics institutes;
(b) 20% for organisations providing services in part of the contribution base referred to in paragraph 3, which covers public catering services including large-scale food production, public accommodation services, tourism services, the repair and maintenance of cars of passenger and single-track motor vehicles, including their trailers and accessories, and other services to which a 50% contribution has not been reflected.
This part of the contribution base shall include all demonstrable and separately registered wage resources belonging to those services. If this contribution base is not monitored separately, the share of the performance for those services shall be determined from the total output to the nearest tenth (without rounding);
(c) 10% for organisations managed by the Federal Ministry of Transport and Communications with the exception of research institutes, project, project engineering and engineering organisations, urban public transport organisations, and for concerts, the Transport Enterprise of the capital of Prague and the Transport Enterprises of the capital of SSR Bratislava and their group companies.
(6) Housing organisations shall be exempt from the contribution.
(7) The allowance includes sickness insurance. 6) The contribution shall be part of the costs of the organisation.
Payment of depreciation of basic funds
(1) The contribution from the depreciation of basic funds is carried out by ministries and other central authorities for organisations managed by them.
(2) The amount of the levy shall be determined in the relevant State budget by the absolute amount for each ministry and other central authorities where the planned depreciation of all organisations managed by them exceeds the amount of depreciation determined by the competent central authority to finance the planned investment needs.
(3) Other conditions for the contribution from the depreciation of basic funds are laid down by the Government of the Czechoslovak Socialist Republic.
Additional charges
(1) State economic organisations, even if they are organised in production units, group undertakings and group special purpose organisations, organisations referred to in § 2 (1) (b) to (d), pension-tax organisations under the Pension Tax Act, other companies subject to profit tax under the Agricultural Tax Act, and budgetary and contribution organisations may receive additional contributions:
(a) for the recovery of funds received by the organisation in breach of price regulations;
(b) for the recovery of funds on the basis of price handicaps under price regulations or as a result of price measures by the competent authority;
(c) to drain part of the means, unless a plant for the protection of workers is installed or properly used, or where the plant does not comply with the rules on safety of work or health;
(d) redistribution;
(e) to ensure compliance with the State Plan for the Development of the National Economy of the Czechoslovak Socialist Republic;
(f) to drain the funds for disproportionate wage increases and pay for work or wage violations.
(2) The additional levy referred to in paragraph 1 (d) cannot be imposed on budgetary and contribution organisations.
(3) The conditions and manner of implementation of each additional levy are laid down by the Government of the Czechoslovak Socialist Republic by regulation; the conditions and manner of implementation of each additional levy by the central authorities of the Republics and the national committees and their managed budgetary and contribution organisations shall be determined by the governments of the Republics by the Regulation.
COMMON PROVISIONS
Notification obligation
(1) An organisation which arises or changes its registered office is required to notify that fact within 15 days to the authority managing the levy and contribution (hereinafter referred to as the "authority managing the levy"), if it is subject to the payment of the profit or payment of the free balance of profit or contribution.
(2) The obligations referred to in paragraph 1 also have a group undertaking and a group special purpose organisation.
(3) The cessation of an organisation subject to payment of the profit or payment of the free balance of profit or contribution shall be notified to the authority managing the contributions of its successor in title and, where appropriate, to the body responsible for the liquidation. In the case of a group company and a group special purpose organisation, the group has this obligation, and if the group, its legal successor or the body responsible for the liquidation, dies.
Deduction period
The contributions referred to in Article 1 (a), (b), (c) and (d) shall be made for the calendar year (hereinafter referred to as "the levy period ').
Settlement of profit and contribution contributions
(1) The organisation is required to submit a profit contribution bill to the authority managing the contributions in whose territory it was established on 31 December of the payment period, before 15 February following the end of the payment period, and to attach to it the accounts and other supporting documents set out by the competent Ministry of Finance. The managing authority may, where justified, extend the time limit for filing the bill.
(2) The organisation is obliged to calculate and quantify the exemptions, advantages and discounts in the accounting of profit contributions itself.
(3) Organisations may deduct in their accounts a similar tax paid abroad from the profit payment, but not more than the amount of the 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 in law shall, by the end of the following month following the end of the period of cessation of the accounting for the profit contribution for the preceding part of the period of payment.
(6) In the event of the liquidation of the organisation, the obligation to make a profit contribution and the obligation to pay a profit contribution annually until the end of the liquidation. On completion of the liquidation, the body responsible for the liquidation 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 amount of the liquidation surplus in the account. The bill shall be accompanied by an initial and final liquidation balance sheet and a statement of the use of the liquidation surplus.
(7) If, after the expiry of the period 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 profit payment is to be higher than the amount to be charged.
(8) The organisation, group undertaking and special purpose group organisation, or their successors in title or the body responsible for their liquidation, shall proceed mutatis mutandis to the accounts of the contribution in accordance with paragraphs 1, 2 and 5 to 7.
(9) If the bill or additional bill has not been submitted in time, the managing authority may increase the profit and contribution contributions by up to 10%.
Measurement of profit and contribution contributions
(1) The profit and loss allowance shall be determined by the authority managing the contributions after the end of the period of payment; in the cases referred to in § 12 (5) to (7), the managing authority may determine both the profit and the contribution before the end of the period.
(2) The facts relevant for the measurement of profit and loss shall be assessed separately for each contribution period.
(3) The managing authority shall notify the organisation of the profit contribution assessment.
(4) If there is a change in the amount of the profit contribution for the organisation, the managing authority shall communicate the newly adjusted amount of the profit contribution to the organisation with an additional payment period.
(5) The evaluation of the contribution of the organisation, group undertaking and group special purpose organisation shall be treated mutatis mutandis in accordance with the provisions of paragraphs 3 and 4.
Rounding
The levies referred to in § 1 (a), (b) and (c) shall be rounded up to the nearest hundred Kčs up and their foundations to the nearest thousand Kčs down. The increase in profit and contribution (§ 12 (9) and penalty payments (§ 17) are rounded down to tens of KDS.
Payment of profit contribution, payment of profit balance and contribution
(1) At the latest on the third day before the end of each month, the organisation is required to pay monthly advances on the profit or loss of the free profit balance as follows:
(a) in January, at the rate of one twelfth of the planned annual contribution obligation or at the rate of one third of the planned contribution for the first quarter, if an organisation with a significantly differentiated projected profit formation is involved;
(b) in February, at the amount of the contribution to or payment of the free balance of profit, calculated on the profit shown in the profit statement for January;
(c) in the following months, the difference between the 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 or the planned annual profit balance is:
(a) less than 500 000 CZK, no advances shall be paid and the year-round levy shall be paid within the time limit for filing the bill;
(b) 500 000 Kčs and more but less than 1 000 000 Kčs shall apply no later than the third day before the end of the first month following the end of I, II and III quarter of the advance on a quarterly basis at the amount of the profit or loss or the free balance of profit calculated on the profit statement of the profit or loss from the beginning of the year after deduction of the advances previously due.
(3) For the purposes of determining advances under the preceding paragraphs, the profit for coal industry organisations shall be adjusted in accordance with Article 3 (2).
(4) If there is an overpayment to the organisation of advance payments on profits or advance payments on the payment of the free balance of profit (except for December or the IVth quarter), it shall be settled with the nearest advance due or, at the request of the organisation, may be settled for other contributions and contributions or arrears, or may be repaid.
(5) Advances for the contribution are to be paid monthly by the organisation, group undertaking and group special purpose organisation, not later than the third day before the end of each month, at the rate of one twelfth of the annual obligation calculated in accordance with the plan for the current year.
(6) In justified cases, the authority managing the contributions may, at the request of the organisation, the group enterprise and the group special purpose organisation, provide otherwise for advances.
(7) Advances for the payment of profits, the payment of the free balance of profits and the contribution are rounded down to thousands of KDS.
(1) If the profit and contribution payment calculated in the bill is higher than the advances 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 profit and loss allowance and the contribution calculated in the accounts, the excess shall be settled for the previous period of payment for the advance payment of the profit and contribution in the current year or returned to the organisation upon request.
(2) The difference resulting from the additional billing is due to be paid by the organisation within the time limit set for the submission of the additional accounting (Section 12 (7)).
(3) If the profit contribution and the contribution determined by the payment balance are higher than the profit contribution and the contribution calculated in the bill, the organisation shall pay the difference within 15 days of the date of receipt of the payment notice.
(4) According to the preceding paragraphs, the contribution paid by the group undertaking and the group special purpose organisation shall be treated mutatis mutandis.
Penalties
(1) The organisation shall pay a periodic penalty payment of 0,1% of the arrears of the relevant contribution or contribution established on the due dates for each day of delay.
(2) If the organisation indicates in its accounting (additional accounting) a profit or contribution of less than the amount it should have indicated, it shall prescribe a penalty payment of 10% by the managing authority. From the difference between the additional bill, submitted on the basis of the results of the internal control or control of the superior authorities and the account or levy and contribution already submitted, he shall prescribe a penalty payment of half the amount.
(3) The rules on periodic penalty payments referred to in the preceding paragraphs shall be communicated to the organisation by means of payment. 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 managing authority may waive or reduce the periodic penalty payments and, where appropriate, waive their regulations under the conditions and to the extent specified by the competent Ministry of Finance.
(6) As regards the contribution, the provisions of the preceding paragraphs shall apply mutatis mutandis to the group undertaking and to the group special purpose organisation and to the additional contributions, mutatis mutandis to the provisions of paragraphs 1 and 3 to 5.
Dissolution of right to measure and enforce profit tax, payment of the free profit balance, contribution and periodic penalty payments
(1) The profit, contribution and periodic penalty payments cannot be measured or recovered after three years from the end of the calendar year in which the organisation was required to report the profit and contribution.
(2) If, within that period, an action is taken to measure or recover the contribution, contribution or periodic penalty payment, 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, no later than 10 years from the end of the calendar year in which the organisation was required to report the profit and penalty payment may be assessed and enforced.
(3) The provisions of the preceding paragraphs shall apply mutatis mutandis to the group undertaking and the group special purpose organisation as regards the contribution.
(4) The payment of the free profit balance cannot be recovered after 10 years, calculated from the end of the calendar year in which it was to be paid.
Management
(1) (7) Save as otherwise provided in this Law, specific provisions shall apply to proceedings relating to the contribution, the payment of the free balance of profits and contributions.
(2) (7) Save as otherwise provided in the specific regulation. The provisions of paragraph 3 shall apply to the enforcement of the decision.
(3) The provisions of the special rules on the enforcement of decisions in tax and tax proceedings applicable to state economic organisation8) apply to all organisations, group enterprises and group special purpose organisations. It shall apply mutatis mutandis to the payment of amounts due from accounts of other monetary institutions.
Income
The proceeds of the contributions provided for in this Act from the organisations, group companies and group special purpose organisations managed by the Federation bodies are entered in the state budget of the Czechoslovak Federation, unless otherwise provided for in the Specific Regulations (9).
IMPLEMENTING RULES, EXEMPTIONS AND LIABILITIES
(1) The Government of the Czechoslovak Socialist Republic may:
(a) to reduce or, where appropriate, increase the rate of profit and contribution payment by up to one quarter following major adjustments to economic instruments;
(b) reduce or exempt the rate of the contribution from the contribution to organisations, group undertakings and group special purpose vehicles implementing the free balance of profits;
(c) specify in the Regulation on additional levies the conditions under which, subject to the approval of the competent Ministry of Finance, the central authorities may authorise relief from such contributions.
(2) The Government of the Czechoslovak Socialist Republic as regards organisations managed by the Federation, the Government of the Czech Socialist Republic and the Government of the Slovak Socialist Republic as regards other organisations may:
(a) allow, as an experiment, organisations with appropriate conditions to replace profit and contribution under this law by other relations with the state budget and, where appropriate, by other means to carry out levies, in order to verify new management methods, in particular to unify economic instruments between socialist countries;
(b) to exempt, in whole or in part, from the profits of the newly established organisation or organisation which is substantially expanding, for the planned construction period.
(1) The Federal Ministry of Finance may provide foreign trade organisations with different terms and conditions for a profit contribution which is not made up of trade increases and haircuts.
(2) The Federal Ministry of Finance with regard to organisations, group companies and group special-purpose organisations managed by 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, group companies and group special-purpose organisations may:
(a) decide, in the cases at issue, on the method of contribution;
(b) allow, on a proposal from the competent central authority,
1. state economic organisations organised in production units have made a profit contribution separately,
2. the contribution was paid for the production unit as a whole;
3. Additional levies may have been imposed on the production unit as a whole;
(c) to take measures to prevent double contributions from profits on the same basis;
(d) take measures to prevent hardships and irregularities, and, where appropriate, to authorise concessions, in particular in order to carry out the tasks of the national economic plans in their preparation and implementation, and to designate authorities to define their authorisation to authorise certain concessions.
The Federal Ministry of Finance shall, by means of a general binding legislation, amend the details to Sections 2 to 5, 10, 12, 13, 15 to 17.
TRANSITIONAL AND FINAL PROVISIONS
(1) In determining the profit base for 1982, the capital charge relating to 1982 shall be deducted if it was paid by 15 February 1983 and the profit base shall be added to the return on capital relating to 1982.
(2) The exemption from profit and exemption provided for in the present Regulations (10) remains in force until the expiry of the period laid down in the exemption decision or exemption decision.
(1) The profit and loss allowance shall be determined in accordance with this Act for the first time on the basis of the results obtained in 1983.
(2) Law 111 / 1971 Coll., as amended and issued pursuant to this Act, shall apply to the levy and contribution obligations arising before 1 January 1983.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 161 / 1982 Coll., on contributions to the State Budget |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 16.12.1982 |
|---|---|
| Effective from | 01.01.1983 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0