Decree No. 210 / 1964 Coll.
Decree of the Ministry of Finance on the ID for the reduction of payroll tax and on certain other measures in the field of that tax
Valid
Effective from 31.12.1964
210
DECLARATION
Ministry of Finance
of 22 December 1964
on licences for the reduction of payroll tax and on certain other measures in the field of that tax
The Ministry of Finance provides, pursuant to Article 22 (3) of Act No. 76 / 1952 Coll., on the payroll tax, as amended by Article I of Act No. 71 / 1957 Coll. ("the Act '):
PROJECTS FOR REDUCTION OF WAGE TAX
Method of proving entitlement to a reduction in payroll tax
(1) The right to reduce payroll tax is demonstrated by the taxpayer:
1. valid identity cards of his or her spouse or, where appropriate, identity cards of children over 15 years of age, if applicable
(a) age;
(b) family status,
(c) underage children, grandchildren or other underage children in the care of their parents, if they live with him permanently in the same household;
d) the fact that the taxpayer is free, widowed, divorced and nourishes at least one child who lives with him permanently in the common household.
If the above facts are not apparent from the identity card, they must be demonstrated by another official document.
2. confirmation of the school and, in the case of apprentices, confirmation of the establishment that the adult child is studying or is in a teaching relationship and the income he receives from the school or establishment;
3. Judicial decision on the obligation to pay child and wife maintenance (divorced, not living with him permanently in the common household) if the payer reduces the maintenance from his salary and sends it to the entitled persons,
4. a decision to grant an invalidity or partial invalidity pension and a certificate of payment of a pension where the taxpayer claims a discount under Article 9 of the Act on the grounds that he, his wife or minor children receive an invalidity or partial invalidity pension.
In the cases referred to in Articles 3 and 4, the payer shall note the necessary dates (number and date of the court decision, the amount of the prescribed maintenance allowance for each child and wife, the type of pension awarded and the number and date of the decision granting the invalidity or partial invalidity pension) on the payroll and the certificate shall be kept,
5. confirmation by the District National Committee, if it is the fact that:
(a) live permanently in the same household as the cooperative (the taxpayer with the species); this certificate shall be issued by the district national committee on the basis of a written declaration by the partner that they live together in the common household and a certificate of their common residence,
(b) nourishes persons other than the spouse and children (e.g. parents, grandparents, father-in-law, father-in-law and siblings), if they can be recognised as a dependent taxpayer, i.e. if they are permanently living in a common household with him, they do not have their own income exceeding 200 CZK per month and the taxpayer provides them with an apartment, diet and clothing;
(c) pay child support from a divorced marriage, to children with whom he does not live permanently in the common household, to children born outside the marriage, to a divorced wife or wife with whom he does not live permanently in the common household (except as referred to in No 3),
d) nourishes at least one child and does not live with his husband permanently in the same household,
(e) nourishes adult children (except as mentioned under No 2), grandchildren or other adult children in the care of their parents,
(f) the exchange of discounts between spouses (species) is permitted under Article 8 (4) of the Act;
(g) a discount under Article 9 of the Act is payable to the taxpayer or to the dependants (with the exception of Article 4).
(2) In the cases referred to in the previous paragraph under No 5 (g), the district national committee shall issue a discount certificate pursuant to Article 9 of the Law
(a) in the cases referred to in § 1 (1) (b) and (d) of Decree No 218 / 1957 of the Ú. l., on the authorisation of discounts under § 9 of the Law on payroll tax and the recognition of dependants, on the basis of the decision to grant the relevant pension and the certificate of payment;
(b) in the cases referred to in § 1 (1) (c), (e) and (f) of the Decree cited, on the basis of the opinion of the social security officer of the District National Committee and of evidence that the conditions laid down therein are fulfilled, or, where appropriate, on the basis of the decision to grant one of the pensions referred to in § 1 (1) (a) to (d) of the Decree cited and the certificate of payment.
Conditions for granting a tax reduction
(1) The payer may, in the case of taxpayers whose tax is deducted at the basic rate or at a reduction in accordance with Article 8 of the Act, take account of the documents submitted under the previous provisions only if the taxpayer has signed a written declaration on entry into service and no later than 31 December each year for the next calendar year,
(a) what facts are relevant for the increase and reduction of the tax, when and how they have changed;
(b) receive a salary also from another payer or not; in a positive case:
(aa) the right to the recognition of dependants and the right to a discount under Article 9 of the Act has not been exercised by another payer or taxpayer or another person;
(bb) the sum of gross wages received from all payers does not exceed 2400 CZK per month for the taxpayer or the dependant, on which he applies a discount under Article 9 of the Act,
(c) that the person supported by him (except for his wife, spouse, spouse and minor children) does not have his own income in excess of 200 CZK per month. However, income shall not be taken into account for adult children on maintenance paid to them by their parents, orphans' pensions, students' special premium for excellent benefits, occasional earnings from brigades, etc., achieved on summer holidays, the value in kind for the period of military training held on holidays and the earnings of secondary and vocational school pupils working in production without employment; for pensioners, an increase in pension for helplessness.
(2) If, during the year, changes are made to the factors determining the increase and reduction, the taxpayer shall notify the payer not later than the last day of the period in which the change occurred.
(3) The taxpayers who have been granted a discount under Article 9 of the Act on the grounds that they themselves or the persons dependent by them receive an invalidity or partial invalidity pension, or other pensions of a similar nature, are required to submit a certificate of pension payment to the payer each year, no later than 31 December, for the next calendar year.
Validity of licences
(1) The licences referred to in Article 1 (1) (1) (1) (1), (3), (4) and (5) (e) to (g) are valid for the purpose of proving entitlement to a reduction in salary tax on a permanent basis, unless their validity has been limited in time, and the licences referred to in Article 1 (1) (2) and (5) (a) to (d) are valid only for the year for which they were issued, provided that no changes in the facts governing the increase or reduction of the tax have occurred for the taxpayer and his dependants.
(2) For adult students, a certificate issued by the school pursuant to § 1 (1) (2) shall be valid for two months following the month in which the student completed his studies, provided that he had no income in excess of 200 CZK in those months.
The end of the studies shall be deemed to be the end of the studies for pupils of secondary vocational education who do not continue the studies, the final examination and, for university students, the final examination.
(3) The late submission of the licence or the missed deadline for claiming a reduction in payroll tax may be waived by the district national committee responsible for the taxpayer's permanent residence.
(4) The payroll tax reduction certificates submitted to the payers for 1965 before this decree is effective shall be deemed to have been issued under this decree.
DETAILED REMUNERATION FOR THE WORK ACCORDANCE IN FOREIGN
(1) Dani is subject to wages (remuneration) for work carried out on behalf of a domestic employer outside the territory of the Czechoslovak Socialist Republic,
(a) if carried out for less than 183 days; or
(b) if it is carried out for more than 183 days but the remuneration has not been shown to have been subject to a tax on wages or taxes of the same kind abroad.
(2) The salary tax is not subject to pay for work carried out on the territory of the Czechoslovak Socialist Republic at the order of the foreign employer for a period of less than 183 days if paid by the foreign employer.
ALLOCATION OF PERSONS PERIOD WORKING IN SINGLE AGRICULTURAL SPECIES
(1) The tax on wages is not subject to remuneration paid to persons permanently employed in single agricultural cooperatives, unless they are in employment with the cooperative.
(2) A person working permanently in a cooperative shall be considered to be a person who carries out work in the cooperative on a continuous and regular basis and is subject to the labour orders of the cooperative, if this activity constitutes a right to benefits under Act No. 103 / 1964 Coll., on social security of cooperative peasants.
FINAL PROVISIONS
Repeal
They shall be deleted:
(a) the provisions of paragraphs 1 to 3, 60 and 67 of Decree No 369 / 1952 of the Úl implementing the payroll tax law;
(b) the provisions of paragraphs 13 and 14 of Decree No 192 / 1953 of the Ú. l., by adjusting the percentage increase and reduction in payroll tax,
(c) the provisions of paragraph 6 of Decree No 338 / 1953 of the Ú. l., governing the increase and reduction of the payroll tax to taxpayers who provide payment of personal needs,
(d) Paragraph 3 (1) of Decree No 244 / 1956 of the Úl., on certain measures in the field of payroll tax,
(e) Paragraph 1 (3) and Paragraph 2 (3) of Decree No 218 / 1957 of the Ú. l., on the authorisation of discounts under Section 9 of the Act on payroll tax and the recognition of dependants.
Efficacy
This decree shall take effect on the day of its publication.
Minister:
Dvořák v. r.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 210 / 1964 Coll., on the ID for the reduction of payroll tax and on certain other measures in the field of this tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.1964 |
|---|---|
| Effective from | 31.12.1964 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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