Decree No. 167 / 1982 Coll.
Decree of the Federal Ministry of Finance implementing the Pension Tax Act
Valid
Effective from 01.01.1983
167
DECLARATION
Federal Ministry of Finance
of 16 September 1982
implementing the Pension Tax Act
The Federal Ministry of Finance provides, pursuant to Section 24 of Act No. 164 / 1982 Coll., on Pension Tax ("the Act '):
(k § 2 of the Act)
(1) Non-socialist organisations that are legal persons [Paragraph 2 (1) (g) of the Act] are mainly churches and church organisations, religious societies, associations and foundations.
(2) In particular, foreign-based entities [Paragraph 2 (1) (h) of the Act] are companies of commercial and civil law, institutes, foundations and other entities having their registered office in the foreign sector.
(3) The production cooperatives of disabled people with reduced working capacity and economic facilities of disabled persons associations [Paragraph 2 (2) (a) of the Act] are those organisations in which, at 31 December of the current year, most (above 50%) of the disabled people work and fulfil any other conditions laid down by the relevant Union of Production Cooperatives (the Union of Invalidity) in agreement with the relevant Ministry of Labour and Social Affairs. The organisation shall notify the tax administration of the fulfilment of the conditions of exemption not later than within the time limit for filing the return.
(4) Organisations which are exempt under Article 2 (2) (d) of the Act are higher bodies of social organisations which are within the economic competence of the National Front, the Communist Party of Czechoslovakia, the Revolutionary Trade Union Movement, the Union for Cooperation with the Army and enterprises and economic facilities directly linked to the budgets of these institutions.
(to Article 3 of the Act)
(1) A profit-making activity (Paragraph 3 (3) of the Law) is such an activity which can be achieved or profit-making.
(2) Activities which are limited to the performance of the organisation's own mission under the Statutes, with the exception of activities which are the subject of the activities of state economic organisations or production cooperatives, shall not be considered as profit-making activities.
(3) Activities which are not considered to be profit-making activities for social organisations shall be defined in detail by the competent central body of the social organisation in agreement with the Federal Ministry of Finance. In particular, the collection of membership and section contributions, the organisation of sports, sports, sports and tourism activities, including transport of costs and persons in connection with these events, occasional cultural and social events, paid physical services, recreation of the Revolutionary Trade Union Movement for the own workers of the associated organisations (including family members), exchange recreation of the Revolutionary Trade Union Movement, children's recreation (including exchange), schools in nature, training for their own staff and training organised by the KSČ, ROH and SSM in sport recreational facilities. Furthermore, the activities aimed at making profits are not considered to be land-feeding and restocking in the country, tree spraying and small processing of fruit and vegetables.
(4) The activities of cultural establishments of the Revolutionary Trade Union Movement operating within the framework of approved principles by the Central Council of Trade Unions, with the exception of the commercial activity for which trade reductions have been granted, shall not be considered as profit-making activities.
(5) For basic organisations of social organisations, the construction, maintenance and operation of their own physical and industrial equipment, including their transfer to temporary use for sports and physical use to other organisations and the operation of the collection facilities of Sazka and Sportka, shall not be considered to be a profit-making activity other than those referred to in paragraph 3.
(6) For housing cooperatives, the construction, operation and maintenance of cooperative housing funds and cooperative garages, including repairs carried out in the housing of members of all housing cooperatives, shall not be regarded as a profit-making activity other than those referred to in paragraph 3. In the case of district construction housing cooperatives, all activities and revenues arising from them are subject to tax, except for the revenue from the remuneration for the use of cooperative flats which are in the temporary administration of such cooperatives.
(7) As a permanent establishment (Section 3 (5) of the Act), for the taxpayers referred to in Section 2 (1) (h) of the Act, equipment (e.g. office, workshop) to carry out activities in the territory of the Czechoslovak Socialist Republic is considered. Construction and assembly works, including repairs, shall be considered as a permanent establishment only if their duration (regardless of the tax period) exceeds six months.
(8) The subject of tax is not income for supplies of goods to the Czechoslovak Socialist Republic or income resulting from the provision of exports from the Czechoslovak Socialist Republic.
(k § 4 of the Act)
(1) The tax levied in the Czechoslovak Socialist Republic for entities having their registered office or residence in the territory of the States with which the Czechoslovak Socialist Republic has negotiated double taxation agreements is also a part of the amount by which costs have been paid.
(2) If the taxpayer's costs are applied both to the taxable activity and to the non-taxed activity (administrative, interest, etc.), the costs shall be recognised when determining the taxable amount only to the extent that they relate to the taxable activity. If their amount cannot be ascertained from the accounts or other verifiable records, it shall be determined on the basis of appropriate criteria such as built-up areas, mileage, number of workers, etc., or on the basis of the rate of income from taxable and non-taxable activities.
(3) Revenue from licence fees and similar fees [Paragraph 4 (7) (a) of the Act] means the performance of any kind, whether cash or in kind, which is provided as compensation for use or for the right to use patents, trademarks, industrial designs, designs, designs, models, plans, classified formulas or processes, recipes and industrial, commercial or scientific knowledge and technical knowledge. (1)
(4) Revenue from operating rights [Paragraph 4 (7) (b) of the Act] means the performance of any kind, whether cash or in kind, which is provided as compensation for the use of the right to publicly operate a theatre, film, television or musical work enjoying copyright protection.1)
(5) For the taxpayers referred to in § 2 (1) (h) of the Act, depreciation in the extent and above of the provisions of the Czechoslovak Socialist Republic and an adequate proportion of the total administrative expenses incurred abroad in securing income in the Czechoslovak Socialist Republic are regarded as necessarily incurred in achieving and securing income in the Czechoslovak Socialist Republic.
(6) The taxable amount referred to in Article 4 (7) (d) of the Act is set at an amount which would be obtained from the same activity by an organisation based in the territory of the Czechoslovak Socialist Republic for the taxpayers referred to in Article 2 (1) (h) of the Act. The proportion of profit to gross income for comparable organisations or activities in the previous calendar year may be used to determine it. Unless otherwise stipulated in the international treaty binding the Czechoslovak Socialist Republic, the taxable amount will always be at least 30% of the gross wage costs paid (whether domestic or abroad) for the activities carried out in the territory of the Czechoslovak Socialist Republic. 1)
(k § 5 of the Act)
Small cooperatives of services are production cooperatives established according to the principles of approved associations of production cooperatives and governed by the statutes of small cooperatives of services.
(k § 6 of the Act)
(1) The amount of the tax rebate is calculated by multiplying the percentage of the discount and the tax calculated by the rate according to § 5 (1) (b) of the Law.
(2) Even if the percentage of the tax rebate is reduced pursuant to Article 6 (3) of the Act, the discount will always be at least 20% of the discount calculated in the manner referred to in paragraph 1.
(3) The production cooperatives of the disabled are those cooperatives which at 31 December of the current year meet the conditions laid down by the relevant association of production cooperatives in agreement with the relevant Ministry of Labour and Social Affairs. Compliance with this condition shall be demonstrated by the cooperatives in the declaration.
(k § 8 of the Act)
(1) In the application for a tax registration, taxpayers whose income is subject to tax are required to state:
(a) the name and address of the organisation;
(b) the type of activity and the starting date;
(c) the name and address of the money institution with which the account was opened and the account number;
(d) the expected amount of revenue and the calculation of the tax in the year of start-up.
(2) Taxpayers who have their registered office abroad are required to state in the application for registration:
(a) the name and registered office abroad and the address of the permanent establishment in the territory of the Czechoslovak Socialist Republic;
(b) the name, surname and address of the person in the Czechoslovak Socialist Republic responsible for the activity of the permanent establishment;
(c) the name, surname and address of the agent in the Czechoslovak Socialist Republic for the service of tax and other documents,
(d) the type of activity and the starting date;
(e) the name and address of the money institution in the Czechoslovak Socialist Republic with which the account was opened and the account number;
(f) the expected amount of revenue and the calculation of the tax in the year of start-up.
(3) Where a change in the place of residence of a taxpayer results in a change in the local jurisdiction of the tax administration, the taxpayer shall notify the two tax authorities of that change.
(to Article 11 of the Act)
(1) The taxpayers referred to in § 2 (1) (c) and (f) of the Act, as well as construction housing cooperatives, folk housing cooperatives, garage construction and management cooperatives, family houses construction cooperatives, mutual civil assistance cooperatives and housing associations, submit a declaration only if they operate a permanent economic activity (§ 3 (3) of the Act).
(2) The deadline for submitting the return may be extended by the tax administration to taxpayers who have been authorised to submit their accounts after the deadline laid down in Article 11 (1) of the Act, no later than 5 March following the end of the tax period.
(3) It is not decisive for the taxpayer to submit an additional declaration whether the findings affecting the amount of tax and contribution obligations are the result of internal checks, checks on superior or external control bodies (the People's Control Committee, price authorities, etc.). Additional returns shall not be made where differences are identified by the financial authorities of the Republic or by the Federal Ministry of Finance.
(4) The tax and contribution will be increased by the tax authority as appropriate. It will increase the tax and contribution by 10% whenever the tax and contribution are calculated in accordance with § 7 (4) of Decree No. 16 / 1962 Coll., on the procedure in matters of taxes and charges.
(Articles 14 to 16 of the Act)
(1) The basis for calculating the tax advances and the contribution is the approved annual plan of the taxpayer. Until this plan is approved by the superior authority, the preliminary plan of the taxpayer shall apply. For new taxpayers, the planned (anticipated) amount of the tax and the contribution for the current year is decisive for the payment of advances.
(2) The taxpayers shall, at the latest with the first advance due in the tax period, submit to the tax administration the calculation of the planned (anticipated) annual tax and contribution obligations. Any changes to the calculation shall be made within 8 days of the approval of the amendment to the financial plan and shall be subject to payment of advances in accordance with the new calculation. The amount of advances due until such time as the adjustment is authorised by the tax administration.
(3) Charges with a significantly differentiated profit formation are those for which the profit planned for the first quarter is less than 15% or more than 40% of the planned annual profit.
(4) In calculating the tax advances, including the profitability applicable to the rate, the amounts referred to in § 4 (1) to (3) of the Act shall not be taken into account. The discount provided for in § 6 (1) to (3) of the Act is calculated in advance of tax according to the planned composition of the activity.
(5) The tax administration authority may impose an obligation on foreign-based taxpayers to deposit a reasonable advance on the start of business in cases where the tax is not secured by a deduction from the debtor.
(to Article 17 of the Law)
If the debtor undertakes to pay tax on a taxpayer established abroad, he shall pay tax on the tax base pursuant to Article 4 (7) (a) of the Law of 42,8% and on the tax base of Article 4 (7) (b) and (c) of the Law of 33,3%.
(to Article 18 of the Act)
(1) The penalty provided for in Article 18 (1) of the Act is also payable by a taxpayer with a foreign registered office who does not pay the advance (for the purpose of securing the tax pursuant to Article 17 (5) of the Act) in time and at the rate fixed by the tax administration.
(2) The periodic penalty payments provided for in Article 18 (2) of the Act shall also be made on the basis of the difference between the newly adjusted amount of tax and, where applicable, the contribution obligations communicated to the taxpayer by an additional payment rate and the amount of tax and contribution already calculated.
(3) 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.
1) For the conversion of foreign currencies into Czechoslovak koruna and vice versa, the conversion rates set by the Czechoslovak State Bank are valid in the course ticket for certain non-commercial payments.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree No. 167 / 1982 Coll., implementing the Pension Tax Act |
|---|---|
| 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