Act No. 162 / 1982 Coll.
Act amending and supplementing the Act on the Income Tax
Valid
Effective from 01.01.1983
162
THE LAW
of 14 December 1982
amending and supplementing the Civil Income Tax Act
The Federal Assembly of the Czechoslovak Socialist Republic decided on this law:
Act No. 145 / 1961 Coll., on the Income Tax of the Population, is amended as follows:
1. In Paragraph 3, the present text becomes paragraph 1 and the following paragraph 2 is added:
"(2) In addition, citizens whose income from the provision of services under the authorisation of the National Committee1) does not exceed CZK 6000 in the year applicable to taxation. '
2. in Article 5, the following paragraph 2 is inserted after paragraph 1:
"(2) The income from the provision of services on the basis of the approval of the National Committee shall be taxed separately from other taxpayers' income. In determining the taxable base, the following revenue shall be deducted from the amount of CZK 6000:
(a) 20% as a flat-rate amount for expenditure in kind, provided that the taxpayer does not prove that the expenditure is of a higher amount by reliable evidence;
(b) an amount of 6000 CZK, if the taxpayer has two or more dependants and they are not recognised as dependent with another taxpayer or with another tax. "
Paragraph 2 shall become paragraph 3.
3. In Article 7, the following paragraph 2 is added:
"(2) The income from the provision of services on the basis of the approval of the National Committee shall be the income tax on the population.
| při základu daně přes Kčs do Kčs | u poplatníků, kteří vyživují alespoň jedno dítě nebo je vychovali2) | poplatníků u ostatních | ze základu daně přesahujícího Kčs | |||
|---|---|---|---|---|---|---|
| 3 600 | 5 % | 5 % | ||||
| 3 600 | 7 200 | 10 % | 10 % | |||
| 7 200 | 20 000 | 720 Kčs | a 20 % | 720 Kčs | a 24 % | 7 200 |
| 20 000 | 30 000 | 3 280 Kčs | a 25 % | 3 790 Kčs | a 28 % | 20 000 |
| 30 000 | 40 000 | 5 780 Kčs | a 28 % | 6 590 Kčs | a 32 % | 30 000 |
| 40 000 | 60 000 | 8 580 Kčs | a 42 % | 9 790 Kčs | a 48 % | 40 000 |
| 60 000 | 80 000 | 16 980 Kčs | a 56 % | 19 390 Kčs | a 64 % | 60 000 |
| 80 000 | a výše | 28 180 Kčs | a 70 % | 32 190 Kčs | a 80 % | 80 000. |
A dependent or raised child shall only be taken into account for one taxpayer and one tax. ';
Paragraph 2 shall become paragraph 3.
4. In Article 9, the present text becomes paragraph 1 and the following paragraph 2 is added:
"(2) A flat-rate amount may also be fixed for taxpayers who provide services on the basis of the authorisation of the national committee. ';
5. In Section 13, the words "as well as to citizens who provide services under the permission of the National Committee, when those citizens receive full retirement, invalidity (except partial), social, widower or years' benefits, shall be inserted after the word" business workers'. '
6. The following Section 13a is inserted after Section 13:
The provisions of Sections 6, 8 and 10 shall not apply to the determination of tax pursuant to Articles 7 (2) and 9 (2). '
(1) The tax under this Act shall be charged for the first time on the income obtained in 1983.
(2) This Act shall take effect on 1 January 1983.
Husák v. r.
Indra v. r.
Strougal v. r.
1) Decree of the Government of the Czech Republic No. 154 / 1982 Coll., on the provision of services to citizens by permission of the National Committee. Decree of the Government of the SSR No 158 / 1982 Coll., on the provision of services to citizens on the basis of the permission of the National Committee.
2) Article 17 of Decree No. 128 / 1975 Coll., implementing the Social Security Act.
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Regulation Information
| Citation | Act No. 162 / 1982 Coll., amending and supplementing the Act on the Income Tax of the Population |
|---|---|
| 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.
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