Decree No. 218 / 1948 Coll.
Decree on the full text of the Act on an exceptional lump-sum levy and exceptional levy on excessive property gains
Valid
218.
Decree of the Minister of Finance
of 13 August 1948
on the full text of the Act on an exceptional one-off levy and an exceptional levy on excessive gains in property.
Pursuant to Article IV of the Act of 19 July 1948, No 180 Coll., amending and supplementing the Act of 31 October 1947, No 185 Coll., on an exceptional one-off levy and an exceptional levy on excessive gains in property, I declare in the Annex the full text of Act No 185 / 1947 Coll., as is apparent from the amendments and additions made by the provisions of Article 5 (1) of the Act of Accession. I Act No. 180 / 1948 Coll.
Dr Dolansky v. r.
Annex to Decree No. 218 / 1948 Coll.
Law
of 31 October 1947, No 185 Coll.,
on the exceptional one-off levy and the exceptional levy on excessive property gains, as amended by the Act of 19 July 1948, No 180 Coll.
The National Assembly of the Czechoslovak Republic decided on the following Act:
An extraordinary one-off levy and an exceptional levy on excessive gains in property under this law are used to mitigate the damage caused by exceptional drought in 1947 in agriculture and nutrition.
The provisions of the Act of 15 May 1946, No 134 Coll., on the levy on property gains and on the levy on property, and the provisions of the Act of 15 June 1927, No 76 Coll., on direct taxes, as amended by the laws and regulations amending it and the provisions of the Law of 26 June 1947, No 109 Coll.
Extraordinary single dose.
(1) Exceptional single doses are subject to:
(a) the physical persons and the non-surrendered (undistributed) estate subject to pension or payroll tax, if their tax exceeds that of the pension or of the wage, after their sum, the amount of CZK 240,000 for the calendar year 1947, at the rate provided for in Article 9 (1);
(b) physical persons, unsurrendered (undistributed) assets, joint-stock companies, limited partnership companies and limited liability companies, if they are owners of assets in excess of CZK 1,000,000 and had, in any of the calendar years 1945 to 1947, a tax on income or salary, after their sum, or a special tax base of at least CZK 50,000, at the rate referred to in Section 9, paragraph 2;
(c) persons referred to under (b) who are owners of assets exceeding CZK 2,000,000, irrespective of the amount of the tax to be paid, the wage or the basis of the special tax on earnings, at the rate provided for in Article 9 (2).
(2) Together with the head of the family, members of the family are taxed. Their pensions (wages) and assets shall be taken into account in the calculation of the pension threshold (wages) and assets referred to in paragraph 1.
(3) In respect of the amounts paid for reasons of atonement, according to the decree of the President of the Republic of 17 August 1945, No 53 Coll., to the persons referred to in Article 1 of the Law of 19 December 1946, No 255 Coll., are not taken into account in the calculation of the pension limit (wages) referred to in paragraph 1 (a). For writers and artists and their survivors, only 50% of the gross income obtained in 1947 from that activity shall be taken into account in the calculation of this limit for the income from the writer's and art's arts (copyright).
All assets within the meaning of Act No. 134 / 1946 Coll., the total value of which, after the debt and burden reduction, is at 31 December 1947 (final date), is deemed to be assets.
(1) The property referred to in Article 4 shall be included, irrespective of the time of acquisition of articles of precious metal, objects of art, ornamental and luxury (including antiques), collections of all kinds, for example, collections of coins, postage stamps and the like, as well as all other property items and rights belonging to other assets, pursuant to Article 7 of the Act of 15 May 1946, No 134 Coll., on the levy on property and on the levy on property and, in Article 8 of the same law, expressly mentioned under the following conditions:
(a) where they have been acquired by 15 November 1945 and have an individual value exceeding 5 000 CZK or their aggregate value exceeds 25 000 CZK;
(b) if they have been acquired between 16 November 1945 and 31 December 1947 and have an individual value exceeding 10.000 CZK or if their aggregate value exceeds 100,000 CZK.
(2) Value refers to property items and rights acquired at the time
(a) before 1 January 1939, the general price on that date;
(b) from 1 January 1939 until 15 November 1945, the amount by which such articles or rights were valued or should be valued in accordance with the provisions of § § 23 to 28 of Act No. 134 / 1946 Coll. as an asset increment,
(c) after 15 November 1945, the price referred to in Article 7 (1).
(1) Property acquired during the period from 16 November 1945 to 31 December 1947 by donation, if the gifts donated by the same donor have a combined value of more than 20,000 CZK, is taxed in the donor. This appropriation is intended to cover the financing of commitments remaining to be settled from previous years.
(2) In the case of partially free transfer, the part acquired free of charge shall be considered as a donation.
(1) Property items and rights acquired after 15 November 1945 (31 December 1945) shall be valued, for an exceptional one-off levy, at the price of the acquisition (acquisition) minus the amounts corresponding to actual wear or depreciation by 31 December 1947, in doubt, at the general price on that date.
(2) Property items and rights acquired before 15 November 1945 (31 December 1945) will be valued in accordance with the provisions of Part Three of Act No 134 / 1946 Coll. and valuation directives issued on the basis of these provisions. The prices thus established will be increased by 15% for the purposes of an exceptional one-off levy on apartment and family houses covered by the Directive issued pursuant to Section 50 of Act No. 134 / 1946 Coll., with the exception of apartment and family houses belonging to gainful property. Depositing securities shall be valued on the basis of courses the Ministry of Finance shall declare in the Official Journal.
(3) Property items and rights acquired after 15 November 1945 (31 December 1945), by some of the methods referred to in § 35 (1) (a), (c) or (d) of Law No 134 / 1946 Coll. shall be valued for an exceptional one-off levy as if the operative date of the final is still the property of the deceased.
(1) The deducsibility of tax arrears is extended for direct taxes up to and including 1948, for turnover tax and for subject tax on the necessary needs up to and including the calendar year 1947.
(2) The amounts referred to in § 61, paragraphs 3 and 4 of Law No 134 / 1946 Coll. are not deducted.
(1) In the case of Paragraph 3 (1) (a), the exceptional one-off levy is 20% of the tax (withholding) levied on pensions or on wages, after their sum. For pension taxpayers (payroll taxes) with a pension (gross annual wage) of more than CZK 240,000 up to CZK 1,000,000, the benefit shall be calculated in such a way that, after deduction of the pension tax (payroll tax) and the benefit is no less than the amount of the pension (payroll) of CZK 240,000 after deduction of the pension tax (payroll tax). For pension taxpayers (payroll tax) with a pension (wage tax) exceeding 1,000,000 CZK, the benefit shall be calculated in such a way that, after deduction of the pension tax (payroll tax) and the benefit, there shall be no less than the amount left over from the pension (wage) of 1,000,000 CZK after deduction of the pension tax (payroll tax) and the levy (wages) corresponding thereto.
(2) In the case of § 3 (1) (b) and (c), the exceptional one-off levy is:
| z čistého majetku | od 1,000.000 | do 1,200.000 | Kčs | 7 % |
| z čistého majetku | přes 1,200.000 | do 1,400.000 | Kčs | 8 % |
| z čistého majetku | přes 1,400.000 | do 1,600.000 | Kčs | 9 % |
| z čistého majetku | přes 1,600.000 | do 1,800.000 | Kčs | 10 % |
| z čistého majetku | přes 1,800.000 | do 2,000.000 | Kčs | 11 % |
| z čistého majetku | přes 2,000.000 | do 2,500.000 | Kčs | 12 % |
| z čistého majetku | přes 2,500.000 | do 3,000.000 | Kčs | 13 % |
| z čistého majetku | přes 3,000.000 | do 5,000.000 | Kčs | 14 % |
| z čistého majetku | přes 5,000.000 | do 10,000.000 | Kčs | 16 % |
| z čistého majetku | přes 10,000.000 | do 20,000.000 | Kčs | 18 % |
| z čistého majetku | přes 20,000.000 | Kčs | 20 %. |
(3) If the net assets do not exceed CZK 1,500.000 and the pension or wage tax base, after the sum of the two for the calendar year 1947 is 150.000, the net assets which are the basis of the benefit referred to in paragraph 2 shall be deducted from each child belonging to the family, CZK 75,000.
(4) The dose referred to in paragraph 2 is increased:
(a) 30% in the case of taxpayers who are single, parted, divorced or non-living permanently in the common household with their spouse, if they are childless;
(b) 15% for the dues of married men, widows and widows, if they are childless.
(5) Persons who have raised at least one child shall not be considered childless, i.e. had them in custody until at least his 14th year. The 14-year limit shall not apply if the child has become a direct victim of national, political or racial persecution.
(6) For public limited liability companies, limited liability companies and limited liability companies, the levy referred to in paragraph 2 shall be increased by 30%.
(7) The exceptional lump-sum levy referred to in paragraphs 2, 4 and 6 shall be calculated in such a way that the assets submitted to that levy shall not be left to the taxpayer, after deduction of the levy referred to in paragraph 2 and, where applicable, the premium referred to in paragraph 4 or 6, less than what remains of the maximum amount of assets closest to the lower tariff heading after deduction of the levy on such assets and any premium thereon. The property must not fall below CZK 1,000,000 by measuring the levy.
(8) If the conditions for the imposition of an exceptional one-off levy are met for the same taxpayer, both in accordance with § 3 (1) (a) and § 3 (1) (b) or (c), that levy shall be calculated by adding them.
The admission to an extraordinary single dose is submitted by the end of February 1948.
The taxpayer is obliged to pay an extraordinary one-off levy, calculated on the basis of his own declaration, until the end of April 1948; If a declaration has been authorised within a period which ends after 30 April 1948, the taxpayer shall be obliged to pay an exceptional levy no later than the end of that extended period.
(1) Extraordinary single dose may be paid
(a) cash;
(b) tied deposits with Czechoslovak monetary institutions, domestic securities, enjoying orphan securities, in particular bonds of the internal state debt of the Czechoslovak, including bonds issued by the Czech Protectorate and the Slovak Republic, as well as securities of nationalised enterprises, provided that such assets are part of the asset subject to the levy, only pro rata, which is attributable to the gross sum of the fixed values in gross assets.
(2) In cash, the benefit provided for in Article 9 (1) and the part of the benefit provided for in Article 9 (2) and (3) must be paid for free property.
The levy will be used to mitigate the damage caused by the exceptional drought in 1947 in the field of agriculture and nutrition.
An extraordinary dose of excessive property gains.
The special levy on excessive property gains is subject to physical persons, unsurrendered (undistributed) estate, public limited companies, limited-liability companies and limited-liability companies.
(1) Excessive gains in assets, subject to an exceptional levy, are property gains for the period from 16 November 1945 (1 January 1946) - the operative date starting - until 31 December 1947 - the operative date ending - if they exceed 300.000 CZK.
(2) The capital increase is determined by comparing the value of the assets on 15 November 1945 (31 December 1945) and the value of the assets on 31 December 1947. The property increase thus established is the basis of an extraordinary levy on excessive property gains.
(3) Property acquired by inheritance, dowry, equipment and donation between parents and children shall not be regarded as an addition; The property donated shall not be considered an addition of up to CZK 20,000. Paragraph 6 applies mutatis mutandis.
(4) Property acquired by one of the methods referred to in § 35 (1) (f), (g), (h), (ch) of Act No. 134 / 1946 Coll., shall not be regarded as an asset gain; however, in the cases referred to in point (g) of that Act, the value of the insurance was only included in the initial property.
(1) The provisions of Parts I and II apply to the determination and valuation of final assets; those provisions apply mutatis mutandis to the determination and valuation of initial assets. The aggregate amount of the property benefits legally prescribed under Act No. 134 / 1946 Coll.
(2) In Slovakia, when calculating the property increase, the value of the assets will be increased on the operative date of the initial and final dates of the price difference resulting from the reduction coefficient determined in accordance with the provisions of Sections 25, 4 and 45 of Law No 134 / 1946 Coll. by Decree of the Minister of Finance of 10 September 1946 laying down, for the purposes of the property increase benefit and asset benefit, the Directives on the compensation of price differences resulting from lower price levels in the Czech and Moravian-Silesian and Slovak countries.
The exceptional dose of excessive property gains is 100% of the base under Section 15.
An exceptional levy on excessive gains in property is deductible from the exceptional levy base provided for in Paragraph 9 (2).
Admission to an extraordinary amount of excessive property gains is submitted by the end of February 1948.
(1) The taxpayer shall be obliged to pay an exceptional levy on over-the-counter gains on property, which he shall calculate according to the declaration, by the end of April 1948. If a declaration has been authorised within a period which ends after 30 April 1948, the taxpayer shall be obliged to pay an exceptional levy on excess property gains no longer than the end of that extended period.
(2) An exceptional dose of excessive property gains can only be paid in cash.
The tax control board.
(1) For the circumference of each district court and for cities (municipalities) with more than 3,000 inhabitants, a control tax commission is set up, to which political parties, represented in the National Assembly, 8 members and one member of the Revolutionary Trade Union Movement, the United Union of Czech Farmers, the United Union of Slovak Farmers and the Central Union of Economic Self-Government, operate within the scope of the Audit Tax Commission.
(2) The members of the panel shall be notified by the relevant Regional Action Committee of the National Front to the priority of the relevant financial management.
(3) A member of the Audit Tax Commission shall also be the head of the tax administration, in whose district the Audit Board is set up, after another official of that Tax Administration, appointed by the Chief Administration.
(4) The Minister of Finance may set up several tax control commissions for district courts and municipalities with a significant territorial scope or a particularly large number of taxpayers, as appropriate.
(5) The District Courts and the Municipality (s) for which the Tax Audit Commission is established will be declared by the Minister of Finance in the Official Journal.
(1) It is for the tax commission to:
(a) to examine whether all the taxpayers required under this Act have submitted an exceptional lump-sum grant pursuant to Part II and an exceptional levy on excess capital gains pursuant to Part III;
(b) co-operators in examining returns submitted for these benefits;
(c) establish the basis for the measurement of the exceptional lump-sum levy referred to in Article 3 (1) (b) and (c) and the exceptional surplus levy on the assets on the basis of the aid. If the tax administration does not agree with the established basis, it may appeal from the levy regulation to the Financial Office of the Second Chamber.
(2) The inspection committees may set up an advisory body at the headquarters of each local national committee as required.
(3) The tax commission may not be a member of the tax committee, subject to any of the exceptional benefits under this Act.
The proceedings of the Commission shall be published by notifying the persons to be discussed in the commissions and the amount of their taxation on the notice of the competent evaluation office.
The chairmen and all members of the tax control committees shall be required to follow the law when acting in the commission, not looking to the person, impartially and to the best of knowledge and conscience, and to keep secrets about the proceedings in the tax committee. Membership of the Audit Committees is an honest function.
(1) The Rules of Procedure of the Commission, as well as the text of the promise of the members of the Commission, shall be published by the Minister for Finance in the Official Journal.
(2) The scope of the tax control committees expires on 31 December 1949; after that date, the powers of the tax control committees shall be transferred to the tax administration.
Criminal and final provisions.
(1) The criminal provisions of Act No. 134 / 1946 Coll. with the following exceptions apply mutatis mutandis to penalising acts and omission of the provisions of this Act.
(2) Who commits the offence referred to in paragraph 1 in the case of an exceptional lump sum levy pursuant to Article 3 (1) (a), as indicated in the following:
(a) in § 71, paragraph 2 of Act No. 134 / 1946 Coll., will be punished by penalty up to six times,
(b) Article 71 (5) of Act No. 134 / 1946 Coll., will be punishable by a fine of one to ten times the amount,
(c) in § 71, paragraph 6 of Act No. 134 / 1946 Coll., will be punished by penalty up to three times the amount,
(d) in § 71, paragraph 7 of Act No. 134 / 1946 Coll., will be punished by a fine up to 1 times the amount,
(e) Article 71 (8) of Act No. 134 / 1946 Coll., will be punishable by a fine up to five times the amount by which the legal benefit or risk of shortening has been reduced and, in the case referred to under (b), by imprisonment from one month to one year.
(3) If the offence referred to in paragraph 1 has been committed by a person engaged in a trade (enterprise, profession or profession similar to him) in the manner set out in § 71 (2) or (5) of Act No. 134 / 1946 Coll., the Financial Office of the II. stool may propose to the competent authority that the perpetrator be removed for the time or forever of the trade licence (profession authorisation).
(4) If an exceptional lump sum levy under Part II or an exceptional surplus levy on property under Part III has been reduced or the risk of reduction has been reduced by an amount exceeding CZK 250,000, the person liable shall always be punished in accordance with the provisions of § 71, paragraph 5 of Act No. 134 / 1946 Coll., in cases of extraordinary lump sum levy under § 3, paragraph 1, point (a) shall always be punished in accordance with paragraph 2 (b).
(5) The publication of a criminal offence may be carried out in a manner other than that provided for in § 71, paragraph 4 of Act No. 134 / 1946 Coll.
(6) The penalty for the acts referred to in paragraph 1 shall also expire if the winegrowing agent corrects or complements his data or makes an additional submission by which he has been legally obliged and who has failed to submit, and if the levy has been reduced, the amount by which the levy has been reduced shall be paid by the competent tax office. However, he must do so before checking the property benefits under § 75 of Act No. 134 / 1946 Coll. or similarly control of benefits under this Act or before criminal proceedings have been brought against it under this Act or under Act No. 134 / 1946 Coll., or under the Act on Direct Taxation or the Act on Turnover Tax.
(7) The penalty for the acts referred to in paragraph 1 shall continue to apply if, within 60 days of the date of the entry into force of this provision, the winemaker corrects or complements his data or makes an additional submission by which he has been legally obliged and who has failed to submit, and at the same time pays, if the levy has been reduced, the amount by which the levy has been reduced to the competent tax office.
(8) In a criminal investigation for offences under this law, the Financial Office of the II. stools may, in order to prevent or attempt to escape from a batch obligation on a proposal from the tax administration, introduce forced administration. The Minister of Finance shall adjust the details by means of a regulation.
(9) In cases not covered by this Act or by Act No. 134 / 1946 Coll. the criminal provisions of the Act on Direct Taxation, as amended, apply mutatis mutandis to him changing and supplementing him, with the exception of the provisions of Sections 213, 2 and 219, paragraph 2 and with the derogations referred to in paragraphs 10 and 11.
(10) If the investigating authority finds that a suspected criminal offence is justified and the facts sufficiently clarified, it shall notify the defendant of the overall outcome of the investigation with an instruction for authorisation, mutatis mutandis, in accordance with Paragraph 215 (1) (c) of the Direct Taxation Act.
(11) The waiver of criminal proceedings (Paragraph 205 of the Direct Taxation Act) for offences under this Act can only be authorised with the approval of the Minister for Finance. The waiver may also be made subject to the condition that the name of the person to whom the waiver is granted shall be published on its expense, together with the conditions of the permitted waiver.
Benefits under this Act (with the exception of the provisions of Paragraph 18) are deductible in their measurement or in other taxes and levies.
The Minister of Finance is hereby authorised to allow exemptions from the provisions of this Act for reasons of special consideration and to take the necessary measures to prevent tax evasion in order to implement this Act.
Note:
Article 29 of Act No. 185 / 1947 Coll. and Article 180 / 1948 Coll. gives rise to the following initial effective dates of the individual provisions of the current Act:
(a) the provisions of Sections 1 to 25, 27 and 28 became effective on 13 November 1947;
(b) on 2 August 1948 the provisions of Paragraph 26 came into force.
The provisions of the Act, the current text of which results from Act No. 180 / 1948 Coll., will be implemented by the Minister of Finance in agreement with the participating members of the Government.
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Regulation Information
| Citation | Decree No. 218 / 1948 Coll., on the full text of the Act on an extraordinary one-off levy and exceptional levy on excessive property gains |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.09.1948 |
|---|---|
| Effective from | - |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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