Decree of the Government of the Czechoslovak Socialist Republic No. 177 / 1989 Coll.
Decree of the Government of the Czechoslovak Socialist Republic increasing the rate of profit payment and the rate of pension tax
Valid
Effective from 01.01.1990
177
GOVERNMENT REGULATION
Czechoslovak Socialist Republic
of 15 December 1989
increasing the rate of profit payment and the rate of pension tax
The Government of the Czechoslovak Socialist Republic orders, in accordance with § 24 paragraph 2 (a) of Act No. 156 / 1989 Coll., on contributions to the State Budget, and in accordance with § 25 of Act No. 157 / 1989 Coll., on Pension Tax and Amendments to Act No. 172 / 1988 Coll., on Agricultural Tax, and Act No. 116 / 1985 Coll., on the Terms and Conditions of Activities of Organisations with an International Component in the Czechoslovak Socialist Republic (Act on Pension Tax):
(1) The rate of profit contribution laid down in § 8 (1) of Act No. 156 / 1989 Coll. increases from 55% to 65% of the profit contribution base; This provision shall not apply to research and development base organisations.
(2) The rate of profit contribution laid down in § 8 (2) of Act No. 156 / 1989 Coll. increases from 65% to 75% of the profit contribution base.
(1) The rate of the pension tax laid down in § 5 (1) (a) of Law No 157 / 1989 Coll. increases from 65% to 75% from the pension tax base.
(2) The rate of pension tax laid down in Section 5 (1) (b) of Act No. 157 / 1989 Coll. increases from 55% to 65% from the pension tax base.
This Regulation shall enter into force on 1 January 1990 and shall apply for the 1990 levy period.
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Regulation Information
| Citation | Decree of the Government of the Czechoslovak Socialist Republic No. 177 / 1989 Coll., which increases the rate of profit payment and the rate of pension tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.12.1989 |
|---|---|
| Effective from | 01.01.1990 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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