Act No. 180 / 1948 Coll.
Act amending and supplementing the Act of 31 October 1947, No 185 Coll., on an exceptional lump-sum levy and exceptional levy on excessive property gains
Valid
Effective from 13.11.1947
180.
Law
of 19 July 1948
amending and supplementing the Act of 31 October 1947, No 185 Coll., on an exceptional one-off levy and an exceptional levy on excessive gains in property.
The National Assembly of the Czechoslovak Republic decided on the following Act:
The Act of 31 October 1947, No 185 Coll., on an exceptional one-off levy and exceptional levy on excessive gains in property, is amended as follows:
1.
An extraordinary one-off levy and an exceptional levy on excessive gains in property under this law are used to mitigate the damage caused by exceptional drought in 1947 in agriculture and nutrition.
2.
(1) Exceptional single doses are subject to:
(a) the physical persons and the non-surrendered (undistributed) estate subject to pension or payroll tax, if their tax exceeds that of the pension or of the wage, after their sum, the amount of CZK 240,000 for the calendar year 1947, at the rate provided for in Article 9 (1);
(b) physical persons, unsurrendered (undistributed) assets, joint-stock companies, limited partnership companies and limited liability companies, if they are owners of assets in excess of CZK 1,000,000 and had, in any of the calendar years 1945 to 1947, a tax on income or salary, after their sum, or a special tax base of at least CZK 50,000, at the rate referred to in Section 9, paragraph 2;
(c) persons referred to under (b) who are owners of assets exceeding CZK 2,000,000, irrespective of the amount of the tax to be paid, the wage or the basis of the special tax on earnings, at the rate provided for in Article 9 (2).
3.
(1) The property referred to in Article 4 shall be included, irrespective of the time of acquisition of articles of precious metal, objects of art, ornamental and luxury (including antiques), collections of all kinds, for example, collections of coins, postage stamps and the like, as well as all other property items and rights belonging to other assets, pursuant to Article 7 of the Act of 15 May 1946, No 134 Coll., on the levy on property and on the levy on property and, in Article 8 of the same law, expressly mentioned under the following conditions:
(a) where they have been acquired by 15 November 1945 and have an individual value exceeding 5 000 CZK or their aggregate value exceeds 25 000 CZK;
(b) if they have been acquired between 16 November 1945 and 31 December 1947 and have an individual value exceeding 10.000 CZK or if their aggregate value exceeds 100,000 CZK.
(2) Value refers to property items and rights acquired at the time
(a) before 1 January 1939, the general price on that date;
(b) from 1 January 1939 until 15 November 1945, the amount by which such articles or rights were valued or should be valued in accordance with the provisions of § § 23 to 28 of Act No. 134 / 1946 Coll. as an asset increment,
(c) after 15 November 1945, the price referred to in Article 7 (1).
Article 4 (7) (2) reads as follows:
(2) Property items and rights acquired before 15 November 1945 (31 December 1945) will be valued in accordance with the provisions of Part Three of Act No 134 / 1946 Coll. and valuation directives issued on the basis of these provisions. The prices thus established will be increased by 15% for the purposes of an exceptional one-off levy on apartment and family houses covered by the Directive issued pursuant to Section 50 of Act No. 134 / 1946 Coll., with the exception of apartment and family houses belonging to gainful property. Depositing securities shall be valued on the basis of courses the Ministry of Finance shall declare in the Official Journal.
5.
(2) The amounts referred to in § 61, paragraphs 3 and 4 of Law No 134 / 1946 Coll. are not deducted.
6.
(1) In the case of Paragraph 3 (1) (a), the exceptional one-off levy is 20% of the tax (withholding) levied on pensions or on wages, after their sum. For pension taxpayers (payroll taxes) with a pension (gross annual wage) of more than CZK 240,000 up to CZK 1,000,000, the benefit shall be calculated in such a way that, after deduction of the pension tax (payroll tax) and the benefit is no less than the amount of the pension (payroll) of CZK 240,000 after deduction of the pension tax (payroll tax). For pension taxpayers (payroll tax) with a pension (wage tax) exceeding 1,000,000 CZK, the benefit shall be calculated in such a way that, after deduction of the pension tax (payroll tax) and the benefit, there shall be no less than the amount left over from the pension (wage) of 1,000,000 CZK after deduction of the pension tax (payroll tax) and the levy (wages) corresponding thereto.
(2) In the case of § 3 (1) (b) and (c), the exceptional one-off levy is:
| z čistého majetku | od 1,000.000 do 1,200.000 Kčs | 7% |
| z čistého majetku | přes 1,200.000 do 1,400.000 Kčs | 8% |
| z čistého majetku | přes 1,400.000 do 1,600.000 Kčs | 9% |
| z čistého majetku | přes 1,600.000 do 1,800.000 Kčs | 10% |
| z čistého majetku | přes 1,800.000 do 2,000.000 Kčs | 11% |
| z čistého majetku | přes 2,000.000 do 2,500.000 Kčs | 12% |
| z čistého majetku | přes 2,500.000 do 3,000.000 Kčs | 13% |
| z čistého majetku | přes 3,000.000 do 5,000.000 Kčs | 14% |
| z čistého majetku | přes 5,000.000 do 10,000.000 Kčs | 16% |
| z čistého majetku | přes 10,000.000 do 20,000.000 Kčs | 18% |
| z čistého majetku | přes 20,000.000 | 20%. |
(3) If the net assets do not exceed CZK 1,500.000 and the pension or wage tax base, after the sum of the two for the calendar year 1947 is 150.000, the net assets which are the basis of the benefit referred to in paragraph 2 shall be deducted from each child belonging to the family, CZK 75,000.
(4) The dose referred to in paragraph 2 is increased:
(a) 30% in the case of taxpayers who are single, parted, divorced or non-living permanently in the common household with their spouse, if they are childless;
(b) 15% for the dues of married men, widows and widows, if they are childless.
(5) Persons who have raised at least one child shall not be considered childless, i.e. had them in custody until at least his 14th year. The 14-year limit shall not apply if the child has become a direct victim of national, political or racial persecution.
(6) For public limited liability companies, limited liability companies and limited liability companies, the levy referred to in paragraph 2 shall be increased by 30%.
(7) The exceptional lump-sum levy referred to in paragraphs 2, 4 and 6 shall be calculated in such a way that the assets submitted to that levy shall not be left to the taxpayer, after deduction of the levy referred to in paragraph 2 and, where applicable, the premium referred to in paragraph 4 or 6, less than what remains of the maximum amount of assets closest to the lower tariff heading after deduction of the levy on such assets and any premium thereon. The property must not fall below CZK 1,000,000 by measuring the levy.
(8) If the conditions for the imposition of an exceptional one-off levy are met for the same taxpayer, both in accordance with § 3 (1) (a) and § 3 (1) (b) or (c), that levy shall be calculated by adding it.
(7) Article 12 (3) shall be deleted;
8.
The levy will be used to mitigate the damage caused by the exceptional drought in 1947 in the field of agriculture and nutrition.
9.
(1) The provisions of Parts I and II apply to the determination and valuation of final assets; those provisions apply mutatis mutandis to the determination and valuation of initial assets. The aggregate amount of the property benefits legally prescribed under Act No. 134 / 1946 Coll.
(2) In Slovakia, when calculating the property increase, the value of the assets will be increased on the operative date of the initial and final dates of the price difference resulting from the reduction coefficient determined in accordance with the provisions of Sections 25, 4 and 45 of Law No 134 / 1946 Coll. by Decree of the Minister of Finance of 10 September 1946 laying down, for the purposes of the property increase benefit and asset benefit, the Directives on the compensation of price differences resulting from lower price levels in the Czech and Moravian-Silesian and Slovak countries.
10.
The exceptional dose of excessive property gains is 100% of the base under Section 15.
11.
(1) For the circumference of each district court and for cities (municipalities) with more than 3,000 inhabitants, a control tax commission is set up, to which political parties, represented in the National Assembly, 8 members and one member of the Revolutionary Trade Union Movement, the United Union of Czech Farmers, the United Union of Slovak Farmers and the Central Union of Economic Self-Government, operate within the scope of the Audit Tax Commission.
(2) The members of the panel shall be notified by the relevant Regional Action Committee of the National Front to the priority of the relevant financial management.
(3) A member of the Audit Tax Commission shall also be the head of the tax administration, in whose district the Audit Board is set up, after another official of that Tax Administration, appointed by the Chief Administration.
(4) The Minister of Finance may set up several tax control commissions for district courts and municipalities with a significant territorial scope or a particularly large number of taxpayers, as appropriate.
(5) The District Courts and the Municipality (s) for which the Tax Audit Commission is established will be declared by the Minister of Finance in the Official Journal.
12.
(1) It is for the tax commission to:
(a) to examine whether all the taxpayers required under this Act have submitted an exceptional lump-sum grant pursuant to Part II and an exceptional levy on excess capital gains pursuant to Part III;
(b) co-operators in examining returns submitted for these benefits;
(c) establish the basis for the measurement of the exceptional lump-sum levy referred to in Article 3 (1) (b) and (c) and the exceptional surplus levy on the assets on the basis of the aid. If the tax administration does not agree with the established basis, it may appeal from the levy regulation to the Financial Office of the Second Chamber.
13. Paragraph 25 is renumbered paragraph 1 and paragraph 2 is added after this paragraph:
(2) The scope of the tax control committees expires on 31 December 1949; after that date, the powers of the tax control committees shall be transferred to the tax administration.
14.
(1) The criminal provisions of Act No. 134 / 1946 Coll. with the following exceptions apply mutatis mutandis to penalising acts and omission of the provisions of this Act.
(2) Who commits the offence referred to in paragraph 1 in the case of an exceptional lump sum levy pursuant to Article 3 (1) (a), as indicated in the following:
(a) in § 71, paragraph 2 of Act No. 134 / 1946 Coll., will be punished by penalty up to six times,
(b) Article 71 (5) of Act No. 134 / 1946 Coll., will be punishable by a fine of one to ten times the amount,
(c) in § 71, paragraph 6 of Act No. 134 / 1946 Coll., will be punished by penalty up to three times the amount,
(d) in § 71, paragraph 7 of Act No. 134 / 1946 Coll., will be punished by a fine up to 1 times the amount,
e) in § 71, § 8 of Act No. 134 / 1946 Coll., will be punished by penalty up to five times the amount
the amount by which the legal benefit or risk of shortening has been reduced and, in the case referred to in point (b), in addition, by imprisonment from one month to one year.
(3) If the offence referred to in paragraph 1 has been committed by a person engaged in a trade (enterprise, profession or profession similar to him) in the manner set out in § 71 (2) or (5) of Act No. 134 / 1946 Coll., the Financial Office of the II. stool may propose to the competent authority that the perpetrator be removed for the time or forever of the trade licence (profession authorisation).
(4) If an exceptional lump sum levy under Part II or an exceptional surplus levy on property under Part III has been reduced or the risk of reduction has been reduced by an amount exceeding CZK 250,000, the person liable shall always be punished in accordance with the provisions of § 71, paragraph 5 of Act No. 134 / 1946 Coll., in cases of extraordinary lump sum levy under § 3, paragraph 1, point (a) shall always be punished in accordance with paragraph 2 (b).
(5) The publication of a criminal offence may be carried out in a manner other than that provided for in § 71, paragraph 4 of Act No. 134 / 1946 Coll.
(6) The penalty for the acts referred to in paragraph 1 shall also cease if the winegrower corrects, complements or makes an additional submission by which he has been legally obliged and who has been omitted and, if the levy has been reduced, pays the amount by which the levy has been reduced to the competent tax office. However, he must do so before checking the property benefits under § 75 of Act No. 134 / 1946 Coll. or similarly control of benefits under this Act, or before criminal proceedings have been brought against it under this Act or under Act No. 134 / 1946 Coll., or under the Act on Direct Taxation or the Act on Turnover Tax.
(7) The penalty for the acts referred to in paragraph 1 shall continue to apply if, within 60 days of the date of the entry into force of this provision, the winemaker corrects or completes his data or makes an additional submission by which he has been legally obliged and who has failed to submit, and if the levy has been reduced, the amount by which the levy has been reduced shall be paid by the competent tax office.
(8) In a criminal investigation for offences under this law, the Financial Office of the II. stools may, in order to prevent or attempt to escape from a batch obligation on a proposal from the tax administration, introduce forced administration. The Minister of Finance shall adjust the details by means of a regulation.
(9) In cases not covered by this Act or by Act No. 134 / 1946 Coll. the criminal provisions of the Act on Direct Taxation, as amended, apply mutatis mutandis to him changing and supplementing him, with the exception of the provisions of Sections 213, 2 and 219, paragraph 2 and with the derogations referred to in paragraphs 10 and 11.
(10) If the investigating authority finds that the suspicion of an offence is justified and the substance of the offence sufficiently clarified, it shall notify the defendant of the overall outcome of the investigation with an instruction of the authorisation, which shall, mutatis mutandis, be the subject of the provisions of Paragraph 215 (1) (e) of the Direct Taxation Act.
(11) The waiver of criminal proceedings (Paragraph 205 of the Direct Taxation Act) for offences under this Act can only be authorised with the approval of the Minister for Finance. The waiver may also be made subject to the condition that the name of the person to whom the waiver is granted shall be published on its expense, together with the conditions of the permitted waiver.
(1) Fees who have already submitted a declaration of extraordinary benefits pursuant to Act No. 185 / 1947 Coll., are obliged to correct (supplement) the submitted declaration within 60 days of the publication of this Act and to pay any difference in the exceptional benefits resulting from the correction (addition) of the declaration within the same period.
(2) Taxpayers who are subject to exceptional benefits only under this Act are required to submit a return within 60 days of its publication and to pay within the same period the corresponding levy, which they shall calculate according to the declaration.
For losses from loans already granted pursuant to § 12, paragraph 3 of Act No. 185 / 47 Coll., the currency-exchange fund is guaranteed instead.
The Minister of Finance is hereby authorised to amend and declare in the Collection of Laws and Regulations the full text of Act No. 185 / 47 Coll., as is apparent from the amendments and additions made by the provisions of Article I of this Act.
This Act shall take effect on the day of the publication of Law No 185 / 1947 Coll. with the exception of Articles I, 7 and 14, Articles II, III and IV, which shall take effect on the date of publication of that Act; it shall be implemented by the Finance Minister in agreement with the participating members of the Government.
Gottwald v. r.
Dr John v. r.
Zaporocký v. r.
Dr Dolansky v. r.
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Regulation Information
| Citation | Act No. 180 / 1948 Coll., amending and supplementing the Act of 31 October 1947, No. 185 Coll., on an exceptional lump-sum levy and exceptional levy on excessive property gains |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 02.08.1948 |
|---|---|
| Effective from | 13.11.1947 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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