Act of the Czech National Council No. 208 / 1988 Coll.
Act of the Czech National Council on budgetary determination of income and administration of agricultural tax and payroll tax
Valid
Effective from 01.01.1989
208
THE LAW
Czech National Council
of 20 December 1988
on the budgetary determination of the yield and administration of agricultural and payroll taxes
The Czech National Council decided on this law:
Budget determination and administration of agricultural tax
(1) The income of agricultural tax (1) from organisations is the income of the state budget of the Czech Socialist Republic, with the exception of the income of agricultural tax from organisations established or managed by national committees and from organisations under the responsibility of the Federal Ministry of National Defence and the Federal Ministry of Interior (2)
(2) The yield of agricultural tax from organisations established or managed by the National Committee is the revenue of the budget of that National Committee.
(3) The income of the agricultural tax from citizens is the revenue of the budget of the national committee responsible under this law for managing the tax.
(1) The agricultural tax administration paid by organisations whose income is the income of the state budget of the Czech Socialist Republic and the administration of the agricultural tax paid by organisations whose income is the income of the state budget of the Czechoslovak Federation are carried out by financial administrations.
(2) The management of agricultural tax paid by organisations whose revenue is the revenue of the national committee's budget is carried out by the district national committee in whose territory the organisation has its registered office and, if the organisation is located in the territory of the capital of Prague, by the National Committee of the capital of Prague.
(3) The farm tax administration paid by citizens is carried out by a local national committee in whose territory the taxpayer uses land. If the taxpayer uses land in the territorial districts of several local national committees, he shall manage:
(a) land taxes on each local national committee on land situated in its territorial district;
(b) taxes on the income of citizens from agricultural production by a local national committee in whose territory the taxpayer uses the largest part of the land.
(4) The tax administration of citizens' income from agricultural production operating without land (3) is carried out by a local national committee in whose territory the taxpayer is resident.
Budget determination and management of payroll tax
(1) The income of the payroll tax is the income of the budgets of the national committees. The breakdown of the medium-term budgetary perspective and, between 1989 and 1990, the budgets of the Regional National Committees and the National Committee of the City of Prague shall divide the income of the payroll tax paid in the county between the Regional National Committee and the Regional National Committees; Similarly, the Regional National Committee shall act in relation to local national committees.
(2) The share of the wage tax revenue determined in accordance with the preceding paragraph must, as a matter of priority, guarantee the strengthening of the revenue of the local national committees' budgets.
The payroll tax management is carried out by financial administrations.
Transitional and final provisions
The provisions of Sections 1 and 2 also apply to the agricultural tax and social security contributions paid by organisations under Act No. 103 / 1974 Coll., on Agricultural Tax, as amended by Acts No. 154 / 1976 Coll., No. 62 / 1977 Coll. and No. 113 / 1979 Coll., with the derogation that the administration of this agricultural tax and social security contribution are carried out by the national committees under the existing legislation until 30 September 1989.
They shall be deleted:
a) § 1 and 2 of the 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, as amended by the Act of the Czech National Council No. 132 / 1985 Coll.;
b) Act of the Czech National Council No. 131 / 1985 Coll., on the budgetary determination of income tax on wages paid by certain socialist organisations and on its administration.
This Act shall take effect on 1 January 1989.
Kemp v. r.
Pitra v. r.
1) Act No. 172 / 1988 Coll., on Agricultural Tax.
2) Paragraph 38 (2) of Act No. 172 / 1988 Coll.
3) Paragraph 16 (1) of Act No. 172 / 1988 Coll.
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Regulation Information
| Citation | Act of the Czech National Council No. 208 / 1988 Coll., on budgetary determination of income and administration of agricultural tax and payroll tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.12.1988 |
|---|---|
| Effective from | 01.01.1989 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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