Act of the Czech National Council No. 174 / 1982 Coll.
Act of the Czech National Council on budgetary determination of income and administration of contributions, pension tax and social security contributions
Valid
Effective from 01.01.1983
174
THE LAW
Czech National Council
of 20 December 1982
on the budgetary determination of revenue and management of contributions, pension tax and social security contributions
The Czech National Council decided on this law:
This Act regulates the budgetary determination of income and administration of income, pension tax, social security and fines under the Act on contributions to the State Budget (1) and the Pension Tax Act (2), with the exception of income from contributions, pension tax, social security allowance and fines, which is the income of the state budget of the Czechoslovak Federation.
(1) Income from profit, profit from the financial plan, pension tax and social security contributions
(a) from organisations based in the territory of the Czech Socialist Republic managed by central state bodies to the state budget of the Czech Socialist Republic (hereinafter referred to as the "state budget of the Republic"),
(b) from organisations managed by national committees to the budget of the national committee which manages them;
(c) from cooperative, social and other organisations to the budget of the district national committee in whose territory the organisation has its seat.
(2) The yield of additional regulatory and price charges, follows
(a) from budgetary and contribution organisations to the state budget of the Republic,
(b) from other organisations to the budget to which the revenues referred to in paragraph 1 or the profit tax provided for in the Act on Agricultural Taxation.4)
(3) The amount of the fine imposed on taxpayers under the Pension Tax Act (2) goes to the budget into which the income of the pension tax results from those taxpayers.
(1) The management of levies, pension taxes, social security contributions and fines resulting from the proceeds to the budgets of the national committees are carried out by the district national committees.
(2) The management of contributions, pension taxes, social security contributions and fines subject to organisations managed by the National Committee of the City of Prague are carried out by the National Committee of the City of Prague.
(3) The pension tax administration and the fines to which tax payers head abroad are subject are, if the source of income is in the territory of the Czech Socialist Republic, the district financial administration in Prague 1.
The Act of the Czech National Council No 117 / 1971 Coll., on the budgetary determination and administration of contributions, pension tax and social security contributions, as amended by the Act of the Czech National Council No 89 / 1977 Coll., on the State Budget of the Czech Socialist Republic for 1978, on the administration of pension tax for certain taxpayers and on the limitation periods for property and emergency benefits, and the Act of the Czech National Council No 183 / 1980 Coll., on the State Budget of the Czech Socialist Republic for 1981 and on the change in the budgetary determination of social security contributions.
This Act shall take effect on 1 January 1983.
Kemp v. r.
Korcák v. r.
1) Act No. 161 / 1982 Coll., on contributions to the state budget.
2) Act No. 164 / 1982 Coll., on Pension Tax.
3) Act of the Czech National Council No. 129 / 1974 Coll., on the budgetary determination of the yield of agricultural tax and social security contributions, on their administration and on certain amendments to Act No. 143 / 1961 Coll., on home tax.
4) For example, the Decree of the Government of the Czech Socialist Republic No. 67 / 1982 Coll., on the penalty for exceeding the mandatory limits on the collection of certain types of petroleum products by budgetary and contribution organisations and on the budgetary determination of the yield of the additional levy for exceeding the mandatory limits on the collection of certain types of petroleum products.
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Regulation Information
| Citation | Act of the Czech National Council No. 174 / 1982 Coll., on budgetary determination of income and administration of contributions, pension tax and social security contributions |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 22.12.1982 |
|---|---|
| Effective from | 01.01.1983 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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