Act No. 164 / 1982 Coll.
Pension Tax Act
Valid
Effective from 01.01.1983
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164
THE LAW
of 15 December 1982
on pension tax
The Federal Assembly of the Czechoslovak Socialist Republic decided on this law:
Preliminary provisions
This Act shall be amended as follows:
(a) pension tax;
(b) social security contributions.
PENSION TAX
Pension tax payers
(1) Pension tax ("tax") is subject to:
(a) organisations managed by national committees providing public utility services, paid services, local construction, local production or collection of secondary raw materials and regional transport centres;
(b) cooperative organisations;
(c) social organisations;
d) Central of the Czech Advocacy and the Centre of the Slovak Advocacy and the Regional (Urban) Association of Advocates;
(e) other socialist organisations whose relationship to the state budget is not regulated by other legislation;
(f) international organisations in the Czechoslovak Socialist Republic; 9)
(g) organisations other than socialist, if they are legal persons;
(h) bodies established abroad;
(i) foreign equity holdings; 10)
("the taxpayers').
(2) The following shall be exempt:
(a) disabled production cooperatives for citizens with reduced work capacity with more disability and economic facilities of disabled associations employing citizens with reduced work capacity with more disability;
(b) cooperative associations' facilities ensuring the selection of their members;
(c) artistic associations, cultural funds and socialist organisations representing authors or performers, undertakings and establishments operated by such associations, funds and organisations;
(d) higher bodies of social organisations in the National Front, enterprises and economic facilities directly linked to the budgets of these bodies.
(3) Dani is not subject to:
(a) organisations governed by national committees with a major business activity, Czechoslovak auto repair companies and organisations subject to the payment of the free profit balance;
(b) cooperative organisations subject to profit tax under the Agricultural Tax Act; 1)
(c) budgetary and contribution organisations;
(d) bodies established abroad where they are natural persons.
Subject matter
(1) The subject matter of the tax shall be all activities and revenues resulting therefrom, with the exceptions set out in paragraphs 2, 4 and 5.
(2) For housing cooperatives, for folk housing cooperatives, for garage construction and management cooperatives, for family houses, for mutual civil assistance cooperatives, for housing cooperatives ("housing cooperatives") and for taxpayers referred to in Article 2 (1) (c) and (f), income resulting from permanent economic activity is taxed.
(3) For the purposes of this Act, permanent economic activity shall mean all profit-making activities, if they exceed the total income of CZK 150 000 in the tax period. However, the pursuit of a commercial activity when granting entitlement to trade haircuts is always regarded as a permanent economic activity.
(4) For churches and their organisations, contributions from members of churches, gifts, proceeds of church collections and payments for church acts are not subject to tax.
(5) For the taxpayers referred to in Article 2 (1) (h), the income generated by the activities carried out in a permanent establishment in the territory of the Czechoslovak Socialist Republic and all other income, the source of which is within the territory of the Czechoslovak Socialist Republic, unless otherwise provided for in the international treaty.
Tax base
(1) The taxable amount for the taxpayers referred to in § 2 (1) (a) to (g) and (i) is the profit from the activities forming the subject matter of the tax recorded in the accounts and increased by:
(a) amounts by which costs have been increased or revenues reduced in breach of law;
(b) the difference by which the penalty payments and penalty interest exceed the penalty payments, 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 taxable amount referred to in paragraph 1 shall be reduced by the amounts already paid to the same taxpayer if they are part of the profits.
(3) Expenditure the scope or amount of which is covered by specific rules for State economic organisations shall be included in the costs to the maximum extent and to the extent set out in those rules for the calculation of the tax base for taxpayers referred to in Article 2 (1) (b) to (g) and (i). 2) This provision shall not apply to taxpayers for whom the scale or amount of expenditure has been adjusted by cooperative associations or higher bodies of social organisations in agreement with the relevant Ministry of Finance.
(4) In the case of taxpayers subject to tax, revenue resulting from permanent economic activity (§ 3 (2)) and of taxpayers referred to in § 2 (1) (g) are recognised as costs only costs incurred to achieve and secure the income which is subject to tax.
(5) For taxpayers referred to in § 2 (1) (a) to (g) and (i) who do not show profit or loss, the taxable amount shall be the sum of the amounts referred to in paragraph 1, in excess of the sum of the losses declared and the amounts referred to in paragraph 2.
(6) For the taxpayers referred to in Paragraph 2 (1) (g), with the exception of churches and their organisations, and for small cooperatives of services, the taxable amount is at least 30% of the gross wage costs.
(7) The tax base for the taxpayers referred to in § 2 (1) (h) is:
(a) revenue from licence fees and similar charges;
(b) revenue from copyright and operating rights;
(c) income from interest, rent and dividends;
(d) any other revenue which is subject to tax after deduction of costs necessarily incurred to achieve and ensure them. The tax base cannot be lower than that which would have been achieved by the same or similar scope of activity of an organisation based in the territory of the Czechoslovak Socialist Republic, but at least 30% of the gross wage costs.
(8) The gross wage costs referred to in paragraphs 6 and 7 shall include social security contributions (Section 7) or sickness insurance.
(9) For debtors in liquidation and for debtors who have died without execution, where the taxable amount cannot be determined in accordance with the preceding paragraphs, the taxable amount shall be the surplus.
Tax rate
(1) The tax rate is based on the tax base:
(a) 80% for cooperatives for foreign trade;
(b) not exceeding 100 000 Kčs 20% and of an amount exceeding 50% for the taxpayers referred to in Article 2 (1) (a), with the exception of district (urban) construction companies and production cooperatives with the exception of small cooperative services;
(c) not exceeding 100 000 Kčs 20% and of an amount exceeding 50% for district (urban) construction enterprises;
(d) 65% for the taxpayers referred to in Article 2 (1) (g);
(e) 60% for taxpayers referred to in Article 2 (1) (d);
(f) not exceeding 100 000 Kčs 20% and of an amount exceeding 50% for the Central Council of Cooperatives, for associations of cooperatives with the exception of associations of housing cooperatives, for cooperatives with the exception of cooperatives for foreign trade, for district construction housing cooperatives, for small cooperatives of services, for taxpayers referred to in § 2 (1) (e) and for taxpayers referred to in § 2 (1) (h) on the basis of the tax referred to in § 4 (7) (d);
(g) not exceeding 200 000 Kčs 20% and of an amount exceeding 50% for housing cooperatives and for taxpayers referred to in Article 2 (1) (c) and (f);
(h) 30% for the taxpayers referred to in Article 2 (1) (h) on the tax base referred to in Article 4 (7) (a);
(i) 25% for the taxpayers referred to in § 2 (1) (h) on the basis of the tax pursuant to § 4 (7) (b) and (c);
(j) for consumer cooperatives
| při rentabilitě % | ze základu daně % |
|---|---|
| do 7 | 10,– |
| nad 7 do 17 | 10,– + 2,– à |
| nad 17 do 30 | 30,– + 1,– à |
| nad 30 do 54 | 43,– + 0,5 à |
| nad 54 | 55,–; |
(k) 40% for the taxpayers referred to in Article 2 (1) (i).
The profitability is calculated as the ratio of the tax base to the total costs to the nearest tenth (without rounding). The factor "à 'is equal to the percentage of profitability (calculated with precision and tenths) exceeding the lower limit of the relevant tax zone.
(2) Where, for taxpayers for whom the rate of tax is fixed in paragraph 1 (a), (d), (e), (j) and (k), the taxable amount does not exceed 100 000 CZK, the tax rate is 20% if it is more favourable to the taxpayer. This provision shall not apply to cases where the taxable amount is the liquidation surplus.
Tax rebates
(1) Organisations, managed by national committees providing public utility services, paid services or local production and production cooperatives, with the exception of small cooperative services, tax is reduced
| při podílu redukovaných výkonů služeb obyvatelstvu na celkových redukovaných výkonech3) v % | za každé procento podílu redukovaných výkonů služeb obyvatelstvu na celkových redukovaných výkonech v % |
|---|---|
| do 10 | 0,20 |
| nad 10 do 20 | 0,25 |
| nad 20 do 30 | 0,30 |
| nad 30 do 40 | 0,35 |
| nad 40 do 50 | 0,40 |
| nad 50 do 60 | 0,45 |
| nad 60 do 70 | 0,50 |
| nad 70 do 80 | 0,55 |
| nad 80 do 90 | 0,60 |
| nad 90 | 0,70. |
(2) The percentage of reduced performance of services to the population in total reduced performance and the percentage of discount referred to in paragraph 1 shall be calculated to the nearest tenth (without rounding). The discount may not exceed 70%.
(3) For taxpayers whose overall profitability calculated as a profit-to-reduced power ratio exceeds 30%, the calculated percentage of the discount referred to in paragraph 1 shall be reduced by 0,8 points for each percentage of excess of that return. The maximum reduction in the discount percentage is 80%. Both profitability and discounts are calculated to the nearest tenth (without rounding).
(4) Production cooperatives of disabled persons shall be reduced by 30% in accordance with the preceding paragraphs.
(5) Tax rebates are not payable to taxpayers where they pay tax at the rate provided for in Article 5 (2) or where the taxable amount is the surplus of liquidation.
CONTRIBUTION TO SOCIAL SECURITY
(1) The social security contribution (hereinafter referred to as the "contribution") shall be subject to the taxpayers referred to in Article 2 (1) (a), (b), (d), (e) and (i) and to undertakings and economic facilities of social organisations, excluding housing cooperatives, their associations, the taxpayers referred to in Article 2 (2) (a) to (c), and to undertakings and economic facilities directly linked to the budgets of the political parties, the central bodies of the Revolutionary Trade Union Movement and other undertakings and the economic facilities of the higher bodies of the social organisations in the economic sphere of the National Front with the activities of the publishing and publishing and publishing companies of Sazka.
(2) The contribution shall be based on the amount of means of wages settled for payment in the current year, including additional remuneration, reduced by the remuneration provided under copyright rules for payment in the current year.
(3) The rate of the contribution is 50% of the base of the contribution, with the following derogations:
(a) for organisations managed by national committees providing public utility services, paid services or local production, and for production cooperatives with the exception of disabled production cooperatives and small service cooperatives, the rate of contribution shall be reduced for each percentage of the proportion of the specified service indicator to the population reduced by 0,4 points to the total reduced output, but not more than 30 points. The reduced contribution rate shall be calculated to the nearest tenth (without rounding);
(b) 20% for the Central Council of Cooperatives, for associations of production and consumption cooperatives, for travel agencies, for the Centre of Czech Advocacy and for the Centre of Slovak Advocacy and for undertakings and economic facilities of higher bodies of social organisations in the economic competence of the Ministry of Agriculture and Nutrition of the Czech Socialist Republic and for the Ministry of Agriculture and Nutrition of the Slovak Socialist Republic;
(c) 20% for taxpayers providing services, with the exception of the taxpayers referred to in point (a), from the part of the contribution base referred to in paragraph 2, 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. Where this contribution base is not monitored separately, it shall be determined, according to the share of the performance of the services in question, from the total output to the nearest tenth (without rounding);
(d) 10% for disabled production cooperatives.
(4) The allowance includes sickness insurance. (4) The contribution is part of the taxpayer's costs.
COMMON PROVISIONS
Tax registration and notification obligation
(1) Taxpayers whose income is the subject of tax on all activities are required to register with the tax authorities and the tax administration (the tax administration) within 15 days of their establishment.
(2) The taxpayer referred to in paragraph 1 shall be obliged to notify the tax authority of his successor in title or the body responsible for the liquidation and, failing that, the authority which has decided to revoke within 30 days of the date on which it occurred.
(3) Taxpayers whose income is subject to tax on a permanent economic activity are required to register with the tax authority within 15 days of the date on which the authorisation to operate the economic activity took effect and, if the decision of the administration is required to operate it, within 15 days of the date on which the legal authority took its decision. If no authorisation is granted, it shall do so within 15 days of the date on which the profit-making activity started. Termination of a permanent economic activity or withdrawal of an authorisation shall be notified within 15 days of the date on which the activity has ceased or the decision on withdrawal has become final.
(4) The taxpayers referred to in Article 2 (1) (h) are required to register with the tax authority within 15 days of the date of establishment of the permanent establishment in the territory of the Czechoslovak Socialist Republic. The cancellation of a permanent establishment shall be notified at least 30 days in advance. The notification shall specify the amount of the expected tax liability.
(5) The taxpayers shall notify the tax authority of the change of their registered office within 15 days of the date on which it occurs.
(1) The tax authority may impose a fine of up to 50 000 Kčs on taxpayers who do not register or notify the change of their registered office within the time limits set out in Section 8.
(2) The procedure for imposing a fine shall be followed in accordance with the administrative rules. 5)
(3) The proceedings for the imposition of a fine may be initiated within one year from the date on which the tax administration became aware of the facts referred to in Article 8, but no later than 10 years from the date on which those facts occurred.
Tax period
The tax period shall be a calendar year.
Tax return
(1) The taxpayer shall submit a tax return and a contribution (hereinafter referred to as "return ') to the tax authority in whose territory he was established on 31 December of the tax period, before 15 February following the end of the tax period and shall attach to it the accounts and other supporting documents established by the competent Ministry of Finance. The tax authority may, where justified, extend the deadline for filing the return.
(2) The taxpayer is obliged to calculate the tax and contribution itself in the granting of the tax and also to provide any exemptions, advantages and discounts and to quantify their amount.
(3) Taxpayers based in the territory of the Czechoslovak Socialist Republic may deduct from tax a similar tax paid abroad, but not more than the amount of tax attributable under this Act to income from abroad.
(4) If the revenue comes 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 taxpayer does not carry out the liquidation, his successor in title is obliged to submit a declaration for the last part of the tax period by the end of the following month after his expiry.
(6) In the event of liquidation, the tax liability and the obligation to submit a return shall be maintained annually until the end of the liquidation. On completion of the liquidation, the body responsible for the liquidation shall submit by the end of the following month a declaration for the past part of the tax period and indicate the surplus in the declaration. The confession must be supported by an initial and final liquidation balance and a statement of the use of the liquidation surplus.
(7) When the permanent establishment on the territory of the Czechoslovak Socialist Republic is abolished, the taxpayers referred to in Paragraph 2 (1) (h) shall be required to submit a return no later than the end of the following month for the preceding part of the year.
(8) If, after the expiry of the period laid down in paragraph 1, the taxpayer finds that the return submitted is incomplete or incorrect, he shall be obliged to submit an additional return by the end of the month following that finding. The taxpayer has the same obligation even if he finds that the tax or contribution is to be higher than the tax or contribution was to be charged.
(9) If a return or additional return has not been submitted in time, the tax administration may increase tax and contribution by up to 10%.
Tax and contribution measurement
(1) The tax and contribution shall be determined by the tax authority after the end of the tax period; in the cases referred to in § 11 (5) to (8), the tax and contribution may be levied by the tax authority before the end of the tax period.
(2) The facts relevant for the assessment of tax and contribution are assessed separately for each tax period.
(3) The tax and contribution assessment authority shall inform the taxpayer of the tax administration by means of a payment scale.
(4) Where a taxpayer makes a change to the amount of the tax liability or contribution, the tax administration shall communicate the newly adjusted amount of the tax liability or contribution to the taxpayer by an additional payment margin.
Rounding
The tax and contribution shall be rounded up to the whole hundred Ccs. The tax and contribution bases will be rounded down to thousands of CZK. The increase in the tax and contribution (§ 11 (9)) and the periodic penalty payments (§ 18) are rounded down to the whole tens of Kčs.
Payment of tax and contribution
(1) Fees who are required to submit a monthly statement of profit or loss shall pay monthly tax advances no later than the third day before the end of each month as follows:
(a) in January, at the rate of one twelfth of the planned annual tax liability or at the rate of one third of the planned tax liability for the first quarter, if it is a taxpayer with a significantly differentiated projected profit formation;
(b) in February, the amount of tax calculated on the profit shown in the profit statement for January;
(c) in the following months, the difference between the tax calculated on 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) Other taxpayers shall pay monthly tax advances no later than the third day before the end of each month at the rate of one twelfth of the planned (anticipated) annual tax liability or one third of the planned (anticipated) quarterly tax liability, if it is a taxpayer with a significantly differentiated planned profit formation. After the end of each quarter (excluding the IVth quarter), the taxpayer shall calculate, with the exception of taxpayers who do not compile profit statements, the amount of the profit tax shown in the profit statement from the beginning of the year and the difference between the amount of tax due higher or lower than the sum of the tax advances due since the beginning of the year, shall be settled with the advance due in the first month of the following quarter.
(3) Taxpayers whose tax for the past tax period was:
(a) less than 200 000 CZK, no advances shall be paid and the annual tax liability shall be paid within the time limit for filing the return;
(b) 200 000 Kčs and more but less than 600 000 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 tax advance on a quarterly basis, at the amount of the tax calculated on the profits recognised from the beginning of the year after deduction of the advances already due. If these taxpayers do not draw up a statement of the result of the management, advances shall be paid for the first, second and third quarters of the tax liability of the previous tax period.
(4) If an excess payment of tax advances is incurred by the taxpayer (except for December or the IVth quarter), it shall be settled with the nearest tax advance due or may be settled at the request of the taxpayer on the advance payment of the allowance or may be refunded.
(1) Chargers shall be required to pay advances on the contribution:
(a) monthly, not later than the third day before the end of each month, of one twelfth of the obligation calculated in accordance with the plan for the current year;
(b) on a quarterly basis, if the contribution for the past tax period was 100 000 Kčs and more but less than 200 000 Kčs, amounting to one quarter of the obligation calculated on the basis of the plan for the current year. Advances shall be payable no later than the third day before the end of the last month of the quarter.
(2) If less than 100 000 Kčs have made a contribution for the past tax period, the advance shall not be paid during the current year and the taxpayer shall pay the year-round commitment within the deadline for submitting the return.
(1) Where the tax and contribution calculated in the return are higher than the advances paid, the taxpayer shall pay the difference within the time limit set for the submission of the return. If the advances paid are higher than the tax and the contribution calculated in the return, the excess payment for the past tax period shall be settled for the tax and contribution advances during the current year or shall be reimbursed to the taxpayer upon request.
(2) The difference resulting from the additional return must be paid by the taxpayer within the time limit set for the submission of the additional return (Paragraph 11 (8)).
(3) Where the tax and contribution provided for in the payment order are higher than the tax and the contribution calculated in the return, the taxpayer shall pay the difference within 15 days of the date of receipt of the payment notice.
(4) In justified cases, the tax authority may, at the request of the taxpayer, provide otherwise for advances; to the taxpayers referred to in Paragraph 2 (1) (h) may provide for an obligation to lodge a tax advance at the start of the activity in order to secure the tax.
(5) Advances for tax and contribution are rounded down to thousands of CZK.
Collision tax
(1) A tax based on royalties and similar fees, copyright and operating rights, and interest and rental income (§ 4 (7) (a) to (c), which are payable by the taxpayers referred to in § 2 (1) (h), is levied by a deduction. A reduction of the amount referred to in § 5 (1) (h) and (i) shall be made by the debtor who has his registered office or residence in the territory of the Czechoslovak Socialist Republic (hereinafter referred to as the debtor).
(2) The debtor is obliged to pay the tax deducted to the competent authority of the tax administration no later than 15 days after the date on which the debtor pays or attaches the amounts due to the debtor and at the same time notify the competent authority of the tax administration of the amount paid or credited to the taxpayer (s) and the legal reason for his obligation.
(3) If the debtor fails to make a tax reduction or does not pay the tax deducted, it shall be enforced as a debt. If the debtor undertakes to pay the taxpayer's tax referred to in Paragraph 2 (1) (h), the tax base shall be increased by that tax.
(4) The taxpayer's tax liability as regards the revenue referred to in paragraph 1 shall be deemed to have been met by withholding payment.
(5) In order to ensure tax on other taxes subject to income (Paragraph 4 (7) (d) for the taxpayers referred to in § 2 (1) (h), the debtor is obliged to deduct an advance of 5% under the conditions set out in paragraphs 1 to 3.
(6) The tax authority may, if required by the tax guarantee, increase the advance referred to in paragraph 5 to up to 10%, or may decide that the advance will be lower or not be reduced. A decision to change the amount of the advance may not be appealed against. The tax authority may consider the tax on other taxes subject to income to be a fixed advance.
(7) The tax base collected by the withholding is rounded up to the whole of the hundred CZK down and the tax levied by the withholding (advance on this tax) to the whole of the tens CZK up.
Penalties
(1) If the tax or contribution (including the increase in tax and contribution referred to in Article 11 (9)) has not been paid in due time and in full, the taxpayer is obliged to pay a penalty payment of 0,1% of the tax arrears or contributions recorded on the due dates for each day of delay. A penalty of the same amount shall be paid by the debtor who has not paid the tax collected in due time and in full by the withholding or, where appropriate, by an advance on that tax.
(2) Where the taxpayer indicates in the return (additional return) a tax or contribution lower than that which he should have indicated, the tax authority shall prescribe a penalty payment of 10% of that difference. From the difference between the additional declaration made on the basis of the results of the internal control or control of the superior authorities and the amount of the penalty payment already made or the tax levied with the contribution.
(3) The periodic penalty payment rules referred to in the preceding paragraphs shall be communicated to the payer or, where appropriate, to the debtor by means of payment. The penalty shall be payable within 15 days of the date of receipt of the payment notice. The fee or, where applicable, the debtor may lodge an appeal against the payment notice relating to the periodic penalty payment order within 15 days of its delivery. The appeal has no suspensory effect.
(4) Penalties shall not be imposed if they do not exceed 100 CZK.
(5) The tax authority may waive the periodic penalty payments, reduce or, where appropriate, waive their regulations under the conditions and to the extent specified by the competent Ministry of Finance.
Termination of the right to tax, contribution and periodic penalty payments
(1) The tax, contribution and periodic penalty payments may not be levied or enforced after a period of three years from the end of the calendar year in which the debtor was obliged to submit the return or, where appropriate, the debtor to reduce the tax or the advance on that tax.
(2) Where an act to measure or enforce a tax, contribution or periodic penalty payment is carried out within that period, the period of measurement or recovery shall run again from the end of the year in which the taxpayer or debtor has been informed thereof; however, the tax, allowance and periodic penalty payment may be determined and enforced not later than 10 years from the end of the tax period in which the debtor was obliged to submit a return or, where applicable, the debtor may be deducted from the tax or advance on that tax.
Management
(1) Specific provisions apply to proceedings relating to taxes and allowances, (6) except as otherwise provided in this law.
(2) The provisions of the special provisions on the enforcement of decisions in tax and tax proceedings applicable to state economic organisations (7) apply to all taxpayers. It shall apply mutatis mutandis to the payment of amounts due from accounts of other monetary institutions.
(3) The tax authority may otherwise provide for a notification period (Paragraph 8 (4)), a tax period (Paragraph 10), a derogation period for the submission of a return (Paragraph 11), a flat-rate tax in cases where the determination of the tax base is accompanied by disproportionate difficulties or, where appropriate, by a deadline for the payment of tax levied by deduction or by a withholding payment (Paragraph 17 (2)).
Income tax, contribution and fines
The proceeds of the tax, contribution and fines from taxpayers managed by the Federation institutions, from the Central Council of Cooperatives and organisations managed by them and from taxpayers referred to in § 2 (1) (f), (h) and (i) shall be entered in the state budget of the Czechoslovak Federation.
IMPLEMENTING RULES, EXEMPTIONS AND LIABILITIES
The Government of the Czechoslovak Socialist Republic may, by regulation, reduce or increase the tax rate, the tax rebate rate and the contribution rate to the taxpayers referred to in § 2 (1) (a) to (e) and (i) by up to one quarter following the major adjustments to economic instruments.
(1) The Federal Ministry of Finance may take measures in respect of abroad to ensure reciprocity and to simplify the collection of tax.
(2) The Federal Ministry of Finance, with regard to taxpayers governed by the Federation, the Central Council of Cooperatives and the organisations governed by it and the taxpayers referred to in Article 2 (1) (f), (h) and (i), and 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 taxpayers, may:
(a) decide, in the cases at issue, on the method of taxation;
(b) to exempt, in whole or in part, newly created organisations for a maximum period of two years from the start of activity and, for the taxpayers referred to in Article 2 (1) (i), to reduce or exempt the rate of tax and contribution, for a maximum period of two years from the start of activity, where appropriate, to adjust the basis of the contribution;
(c) take measures to prevent double taxation of the same tax base;
(d) take measures to avoid hardships and irregularities, or to allow relief where required by the social interests and to identify the authorities and define their entitlement to the profession of such concessions.
The Federal Ministry of Finance shall, by means of a generally binding legislation, amend the details of Sections 2 to 6, 8, 11, 14 to 18.
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Regulation Information
| Citation | Act No. 164 / 1982 Coll., on Pension Tax |
|---|---|
| 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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