Decree of the Ministry of Finance of the Slovak Socialist Republic No. 27 / 1969 Coll.
Decree of the Ministry of Finance of the Slovak Socialist Republic implementing Act No. 159 / 1968 Coll., on Pension Tax
Valid
Effective from 15.04.1969
27
DECLARATION
Ministry of Finance of the Slovak Socialist Republic
of 4 March 1969
implementing Act No. 159 / 1968 Coll., on Pension Tax
The Ministry of Finance of the Slovak Socialist Republic provides, pursuant to § 17 of Act No. 159 / 1968 Coll., on Pension Tax ("the Act '):
Tax administration
Article 7 of the Act
In the case of foreign taxpayers whose registered office or place of management is abroad, local jurisdiction shall be governed by the rules on tax and tax proceedings. *)
Tax return
Article 8 of the Act
(1) The taxpayers are obliged to indicate in the VAT return all the facts relevant for the determination of the tax, calculate the tax base and the tax including the increase in accordance with Section 5 of the Law.
(2) The taxpayers are required to submit a tax return for the year in which they declared their balance sheet loss.
Payment of tax
Article 11 of the Act
(1) The tax advances are calculated on the basis of the profits and wages paid in the accounting statements (documents) by the rates set out in Section 4 of the Act.
(2) The monthly (quarterly) tax advances are calculated on the basis of actual profits and wages paid, always reported from the beginning of the year to the end of the month in question (quarter) in the accounting statements (documents), at the rate of the tax resulting from the actual profitability achieved from the beginning of the year. The advances thus calculated shall be deducted from the advances paid for the previous months (quarter). The tax increase under Section 5 of the Act is paid with a tax return.
(3) Discounts for apprenticeship education will be applied by taxpayers in advance of the tax paid for December (4th quarter) of the current year.
(4) If the tax liability for the previous annual period was less than 4000, - Kčs, the taxpayers do not pay the tax in advance but pay the tax calculated in the tax return within the time limit set for the submission of the return (Section 8 (1) of the Act).
(5) The difference between the tax calculated by the taxpayer in the return and paid by 31 March following the end of the year and the tax calculated by the payment scale shall be payable by the taxpayers no later than 15 days after delivery of the payment notice.
Tax control
Article 14 of the Act
(1) Where, on the basis of a tax check, it is found that the tax has been paid at a lower rate than the amount to be paid, the competent national committee shall issue an additional payment notice; the additional tax prescribed shall be payable by the taxpayers no later than 15 days after the receipt of the payment notice.
(2) If an additional tax rule has been charged in a year other than that for which the supplement was charged, the correction made in the accounting records shall not increase the taxable amount for the year in which it was made.
Article 17 of the Act
(1) The tax is the budget revenue of the national committees; is paid to the competent district national committee, with the exception of the tax paid by the Czechoslovak Commercial Bank, which is the budgetary income of the central budget. The tax on taxpayers managed by national committees of lower or higher degrees shall be transferred by the respective district national committee to the budgets of those national committees.
(2) In the case of taxpayers who have their head office in the country, it does not decide where their income source is subject to tax. However, profits from income sources abroad are only taxed in the country if they have not been shown to have been taxed by similar taxes abroad.
(3) Taxpayers who are established abroad are subject to income tax on the territory of the Czechoslovak Socialist Republic.
(4) The preferred activities for providing discounts on apprenticeship education are set out in the Annex to this Decree.
Article 19 of the Act
This Decree shall take effect on the day of its publication; it shall be used for the first time for the assessment of the tax for 1969.
Minister:
Ing. Martina v. r.
Annex to Decree No. 27 / 1969 Coll.
LIST
Preferred teaching fields for providing tax rebates on apprenticeship education
Apprenticeship
0309 - vulcaniser
0405 - blacksmith (including art blacksmith group)
0420 - lift fitter
0424 - Operating locksmith
0429 - building locksmith
0431 - balance sheet
0435 - stoker
0437 - bodywork
0451 - automotive mechanic
0471 - galvaniser
0501 - Electrical wiring
0506 - Electronic equipment mechanic
0601 - bricklayer
0603 - carpenter
0611 - Container of construction parts
0612 - stonemason
0614 - tile
0617 - roofer
0618 - plumber
0619 - glassware
0621 - painter of rooms
0623 - painter and painter
0625 - varnish
0628 - chimney sweep
0805 - carpenter
0808 - upholstery
0809 - cooper and packaging
0813 - Lathes of wood and non-metallic materials
0814 - Framer
0931 - bookkeeper
1022 - dye maker for laundry, dry cleaning and dyeing
1033 - chemist for laundry, dry cleaning and dyeing
1051 - Hatter (for boys only)
1054 - men's tailor
1111 - furrier
1113 - Gloves
1115 - purse
1116 - farmer
1154 - Footwear
1158 - shoe repairman
1307 - gardener
1411 - road driver
1553 - cook and waiter
1571 - barber and hairdresser (for boys only)
16 - artisanal artisanal production
Apprenticesare always included in preferred teaching fields.
*) Decree No. 16 / 1962 Coll.
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Regulation Information
| Citation | Decree of the Ministry of Finance of the Slovak Socialist Republic No. 27 / 1969 Coll., implementing Act No. 159 / 1968 Coll., on Pension Tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 15.04.1969 |
|---|---|
| Effective from | 15.04.1969 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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