Decree No. 214 / 1990 Coll.
Decree of the Federal Ministry of Finance amending and supplementing Decree No. 193 / 1989 Coll., implementing the Pension Tax Act
Valid
Effective from 29.05.1990
214
DECLARATION
Federal Ministry of Finance
of 28 May 1990
amending and supplementing Decree No. 193 / 1989 Coll., implementing the Pension Tax Act
The Federal Ministry of Finance provides, pursuant to Section 27 of Act No. 157 / 1989 Coll., on Pension Tax ("the Act '):
1. In Article 2 (3), the words "except for the activities referred to in paragraph 2," shall be deleted.
2. Paragraph 3 (2) shall be deleted and paragraph numbering shall be deleted.
3. In § 4, the introductory part of the first sentence reads: "The establishment for the performance of the activities of the taxpayers referred to in § 2 (1) (i) of the Act on the territory of the Czech and Slovak Federal Republic..............................................................................................................................................................
4. In Article 5 (2), the words "in the Czechoslovak Socialist Republic 'are replaced by the words" in the Czech and Slovak Federal Republic' and the words "the Czechoslovak Socialist Republic 'are replaced by the words" the Czech and Slovak Federal Republic'.
5. In Article 5 (7), "(j) 'is replaced by" (i)' and "in the Czechoslovak Socialist Republic 'is replaced by" in the Czech and Slovak Federal Republic'.
6. In Paragraph 5 (8), "(j) 'is replaced by" (i)', "Czechoslovak Socialist Republic 'is replaced by" Czech and Slovak Federal Republic'. The last sentence is released.
7. Article 7 (2) reads as follows:
"(2) Chargers under Section 6 (3) of the Act shall be considered to be taxpayers whose proportion of workers with altered working capacity is more than 60% of the average number of workers. In order to establish that limit, a worker with a reduced working capacity with a more severe disability shall be counted three times. '
8. In the introductory sentence of Paragraph 10 (2), the words "established abroad 'are replaced by the words" referred to in Paragraph 2 (1) (i) of the Act'.
9. Paragraph 10 (2) (a) reads as follows:
"(a) the name and registered office or residence abroad and the address of the permanent establishment in the territory of the Czech and Slovak Federal Republic;"
10. in Article 10 (2) (b), (c) and (e), the words "in the Czechoslovak Socialist Republic" shall be replaced by the words "in the Czech and Slovak Federal Republic";
1. Paragraphs 2 and 3 are deleted; at the same time the numbering of paragraphs shall be deleted.
2. § 3 is deleted.
1. I shall take effect on the date of its publication and shall apply for the first time for the 1990 tax period.
Article II shall take effect on 1 January 1991.
Minister:
Ing. Klaus CSc.
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Regulation Information
| Citation | Decree No. 214 / 1990 Coll., amending and supplementing Decree No. 193 / 1989 Coll., implementing the Pension Tax Act |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.05.1990 |
|---|---|
| Effective from | 29.05.1990 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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