Decree No. 163 / 1982 Coll.
Decree of the Federal Ministry of Finance implementing the law on contributions to the State Budget
Valid
Effective from 01.01.1983
163
DECLARATION
Federal Ministry of Finance
of 16 December 1982
implementing the law on contributions to the State budget
The Federal Ministry of Finance provides, pursuant to Section 23 of Act No. 161 / 1982 Coll., on contributions to the State Budget ("the Act '):
(k § 2 of the Act)
In order to assess whether the production unit is subject to profit or profit tax under the Agricultural Tax Act, the predominant activity of organisations organised in the production unit is decisive.
(to Article 3 of the Act)
(1) If the profit contribution is subject to the production unit as a whole, the profit contribution is based on all the activities of the production unit as a whole, adjusted by the amounts referred to in § 3 (1) and (2) of the Act, or, if necessary, as referred to in § 3 (4) and (5) of the Law.
(2) The part by which costs were increased contrary to the law is also the tax levied in the Czechoslovak Socialist Republic, which was paid for entities having their registered office or residence in the territory of the States with which the Czechoslovak Socialist Republic negotiated double taxation agreements if they were included in the costs.
(k § 4 of the Act)
In order to assess whether there is a predominant activity under § 4 (1) (a), (d), (f) and (h) of the Act, the operative event is whether, for an organisation, revenues exceed the activity of determining the rate of profit contribution of half of the total revenues achieved in the previous period. In the case of organisations whose obligation to make a profit arises during the period of the levy, the relevant ratio of these sales is the organisation's plan.
(k § 10 of the Act)
The organisation, the group undertaking and the group special purpose organisation must notify the two authorities responsible for managing the contributions if the change of the registered office of the organisation, the group special purpose organisation and the group special purpose organisation takes place in the local jurisdiction of the managing authority.
(k § 12 of the Act)
(1) The deadline for the filing of the profit and contribution bill may be extended by the managing authority to the organisations authorised to submit the accounts after the deadline laid down in Article 12 (1) of the Act, no later than 5 March following the end of the period of payment.
(2) It is not decisive for the obligation to provide an additional statement of profit and contribution contributions whether the findings which affect the amount of profit or contribution are the result of an internal check, an inspection of the supervisory authorities or external control bodies (committees of popular control, price authorities, etc.). However, the additional statement of profit and loss contributions shall not be made where differences are identified by the financial authorities of the Republic or by the Federal Ministry of Finance.
(to Article 15 of the Act)
(1) An approved annual plan for the organisation, group undertaking and group special purpose organisation is the basis for calculating the January advance on the profit contribution, the free balance of profit and the monthly advance on the contribution. Pending approval of this plan by the superior authority, the provisional plan shall apply.
(2) The organisation, the group undertaking and the group special purpose organisation are required to submit to the managing authority, by 29 January each year at the latest, the calculation of the planned annual contribution, the contribution balance and the contribution. Any changes to the calculation shall be submitted within 8 days of the approval of the amendment to the financial plan and shall pay advances in accordance with the new calculation. The amount of advances due shall not be changed until the adjustment has been authorised by the managing authority.
(3) Organisations shall be considered to be highly differentiated profit-making, where the profit planned for the first quarter is less than 15% or more than 40% of the planned annual profit.
(4) In calculating the advance payments on profits, including the profitability applicable to the rate level, neither the amounts referred to in § 3 (1) to (3) nor the provisions of § 5 of the Law shall be taken into account. However, the amounts received or granted in the framework of the reallocation of funds due to different natural and positional conditions for coal industry organisations shall be taken into account.
(to Article 17 of the Law)
(1) The periodic penalty payments provided for in Article 17 (2) of the Act shall also be made on the basis of differences between the newly adjusted amount of the profit or contribution, communicated to the organisation, the group undertaking and the group special purpose organisation by an additional payment rate and the amount of the profit or contribution levy already determined.
(2) Any discrepancies identified during the inspection carried out by the external control authorities shall be deemed to be those identified by those authorities.
This Decree shall take effect on 1 January 1983.
Minister:
Lér CSc.
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Regulation Information
| Citation | Decree of the Federal Ministry of Finance No. 163 / 1982 Coll. |
|---|---|
| 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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