Decree No. 209 / 1946 Coll.
Order governing the jurisdiction of the authorities in respect of benefits from the property increase and benefits from persons who have changed residence after 1 November 1945 and amending the Order of the Ministry of Finance of 12 September 1946, No 174 Coll., on the delegation of the tax administrations to accept applications (confessions) and to measure the benefit from the property increase and property benefits
Valid
Effective from 26.11.1946
209.
Decree of the Minister of Finance
of 8 November 1946
which regulates the jurisdiction of the authorities in respect of the benefits of the property increment and benefits of persons who have changed residence after 1 November 1945 and amends the Order of the Ministry of Finance of 12 September 1946, No 174 Coll., on the delegation of the tax administrations to accept applications (returns) and to measure the benefit of the property increment and the asset benefit.
The Ministry of Finance declares in accordance with the provisions of § 67, paragraph 1 of the Act of 15 May 1946, No 134 Coll., on the property increase levy and on the asset benefit:
(1) For the acceptance of the application (declaration) pursuant to § § 19 and 63 of Act No. 134 / 1946 Coll. from the physical persons who changed residence between 1 November 1945 and 30 September 1946 (inclusive) and for the measurement of the property and property benefits of those persons, the tax authorities in whose district they were resident on 30 September 1946 are delegated. Applications (returns) submitted to the tax administration responsible for residence on 1 November 1945 shall be forwarded by that tax administration to the tax administration delegated under this Order.
(2) In the case of a delegation referred to in paragraph 1, the capital increase levy and the asset levy shall be paid and charged to the tax office in whose district the person was obliged to reside on 30 September 1946, unless that person notifies the tax administration in writing, as referred to in paragraph 1, not later than 31 December 1946, that he will pay the levy to the tax office in whose district he was resident on 1 November 1945.
The amount to be reported in column 060 of this row: Original deduction according to Article 36 (1) (b) of CRR C Decree No. 174 / 1946 Coll. is amended by excluding the district of the tax administration of Pieštany from the district of the delegated tax administration of Bratislava-town (pol. 2) and including the district of the delegated tax administration of Trenčín (pol. 6).
This decree shall take effect on the day of its publication.
Dr Dolansky v. r.
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Regulation Information
| Citation | Decree No. 209 / 1946 Coll., which regulates the jurisdiction of the authorities in respect of benefits from the property increase and benefits from persons who have changed residence after 1 November 1945, and amends the Order of the Ministry of Finance of 12 September 1946, No. 174 Coll., on the delegation of the tax administrations to accept applications (confessions) and on the measurement of benefits from the property increase and property benefits |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 26.11.1946 |
|---|---|
| Effective from | 26.11.1946 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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