Decree No. 215 / 1988 Coll.
Decree of the Federal Ministry of Finance implementing the Act on Agricultural Taxation
Valid
Effective from 01.01.1989
215
DECLARATION
Federal Ministry of Finance
of 7 December 1988
implementing the Agricultural Tax Act
The Federal Ministry of Finance provides, pursuant to Section 42 of Act No. 172 / 1988 Coll., on Agricultural Tax, hereinafter referred to as "the Act ', and under Section 26 (2) (a) of Act No. 145 / 1961 Coll., on Population Income Tax:
(k § 8 of the Act)
(1) Other organisations of agricultural production and agricultural services are: Wholesale of laboratory animals, state enterprise Prague - Lysolaia and state farm in Prague.
(k § 13 of the Act)
(1) The deductible minimum on the basis of the profit tax [Paragraph 13 (2) (b)] shall be determined for organisations or, where appropriate, for organisational units included in production economic groups (Paragraph 6 (2)), by a single standard per hectare of agricultural land of 1200, - Cds with derogations provided for in paragraphs 2 to 4. The total deductible minimum in Kčs is the product of the area of all the land and the prescribed standard. In order to determine the year-round tax liability for organisations that have not changed in the area of land during the tax period, the operative area of all the parcels on 1 January of the tax period shall be to the nearest tenth ha (without rounding). For organisations that have changed the area during the tax period, the operative area is calculated as a weighted average according to the formula
V = dost r i = 1nxi.aip,
where V = average area to the nearest tenth ha (without rounding)
xi = area (ha)
ai = number of days corresponding to unchanged area; the date on which the area is changed shall be included in the period preceding that change;
n = number of changes in area
p = number of days in the tax period.
In order to determine the advance on the profit tax, the operative area of the land on 1 January shall be the tax period with a precision of 10% ha (without rounding); for organisations formed during the tax period, the operative area shall be at the date of registration in the company register.
(2) For joint ventures with a predominantly agricultural production, a deductible minimum of 0,8% of the production funds shall be established. Production funds shall include basic funds and stocks; their basis shall be established by half the sum of the value of the basic funds, the investments in use at cost and stocks on 1 January and 31 December of the tax period. For the payment of advances on profit tax, the operative state of the production funds on 1 January is the tax period.
(3) For State fishing undertakings, the deductible minimum shall be determined by the sum of the deductible minimum referred to in paragraph 1 and from the water areas at a rate of 700 CZK per ha of the water area used.
(4) For state economic organisations of military forests and goods, the deductible minimum referred to in paragraph 1 shall be fixed by a single standard per hectare of agricultural land of 1000 Kcs.
(k § 41 of the Act)
The aggravating or improving factors not included in the soil fund's creditworthiness are the following: the extent and intensity of SO2 imitations, or other aggravating imitations, the extent and intensity of the sanitary protection zones of water resources, the improvement of the effects of irrigated irrigation, the difficult submining conditions, the proportion of permanent grassland over 50%, the management of areas at national borders, extremely heavy wet soil, heavy sands and annual flooding.
The Decree of the Ministry of Finance No. 146 / 1961 Coll., implementing Act No. 145 / 1961 Coll., on Population Income Tax, as amended by the Decree of the Federal Ministry of Finance, the Ministry of Finance of the Czech Socialist Republic and the Ministry of Finance of the Slovak Socialist Republic No. 152 / 1980 Coll., amending and supplementing Decree No. 146 / 1961 Coll., and the Decree of the Federal Ministry of Finance No. 14 / 1982 Coll., on the increase of the own income threshold which is responsible for the recognition of persons insured by a taxpayer in respect of taxes paid by the population, is amended and supplemented as follows:
1. in paragraph 19 (b), the words "from breeding fur animals, laboratory animals, bees," shall be deleted;
2. in paragraph 19 (d), the words "from specialised plant production (vegetables, strawberries, fruit, vines, tobacco, medicinal and aromatic plants, seeds of all kinds and flowers)" shall be deleted.
This Decree shall take effect on 1 January 1989.
Minister:
Ing. Stejskal v. r.
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Regulation Information
| Citation | Decree No. 215 / 1988 Coll., implementing the Act on Agricultural 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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