Act No. 283 / 1948 Coll.
General Tax Act
Valid
Effective from 01.01.1949
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283.
Law
of 21 December 1948
on the general tax.
The National Assembly of the Czechoslovak Republic decided on the following Act:
Subject matter and subject taxes.
(1) The general buying-in tax (hereinafter referred to as "the tax") is the consumer's purchase of goods and services listed in the tariff specifically issued (hereinafter referred to as "the tariff list").
(2) The subject matter of the tax is the consumer.
The tax collector.
The tax shall be charged separately, collected and collected from the consumer:
1. in the case of goods, by an undertaking in the retail stage and in respect of goods imported from abroad by the consumer, the customs authority,
2. for the performance of the undertaking which carried it out.
Basic terms.
(1) Consumer purchase means purchase (paragraph 2) by the consumer (paragraph 3).
(2) Purchases shall mean the acquisition of the goods or the execution of the goods or of the works from another. In the case of an undertaking, the acquisition of goods shall also be regarded as acquisition of goods by production which the undertaking itself has carried out or has received in wages or by domestic means. This applies mutatis mutandis to performances.
(3) The consumer shall be the one who receives the goods for a purpose other than to dispose of or process them in his undertaking, or to have them processed in wages or domestic; the use of the goods as raw materials, semi-finished materials, auxiliary materials, operating substances or as parts of another product, but not as packaging, shall be considered as processing. The consumer is also the one who receives the goods as operating, business or other equipment. This applies mutatis mutandis to performances.
(4) A retail undertaking shall mean a commercial, manufacturing and any other undertaking which places the goods directly for consumers or uses the goods as consumers.
(5) Removal from storage is if the goods leave the tax collector's premises to go into circulation or directly to the consumer. Where goods enter into circulation or directly to consumers from outside the premises of the tax collector, they shall be deemed to have been removed from storage by the customer.
(6) The undertaking shall use the goods as a consumer if it uses them other than that which it emits or processes them (paragraph 3) or uses them as operating, business or other equipment.
(7) The activities listed in the tariff shall be regarded as performance.
(8) For the purposes of this Act, the Minister of Finance may declare a non-gainful activity as an undertaking.
Tax responsibility.
(1) With the start of production or other business activities or the start of execution, the undertaking is obliged to comply with the control measures provided for in this Act. At the same time, the undertaking in the retail stage, as well as the undertaking performing the activity, shall be liable for the accounting, collection and payment of the tax.
(2) The provisions on customs liability shall apply to goods imported from abroad.
The creation of a collector's duty. The State's tax claim.
(1) For goods there is an obligation to collect tax
1. removal from storage,
2. By using the goods as a consumer,
3. by customs procedure for free circulation or at the time when the goods are released for free circulation without being declared for free circulation.
(2) In the case of enforcement, the obligation to levy tax shall arise through its implementation.
(3) The State's right to tax shall be obtained at the time of payment for goods or enforcement, but not later than the fourteenth day following the date of removal from storage or execution, unless the goods or enforcement has been paid or paid only partially within that period. Within the same period, the State shall be entitled to tax if the goods have been removed or the execution has been effected without charge.
(4) Payment is understood to mean any performance, thus not only payment by cash, but also by derecognition, credit, exchange, cheque, goods, performance, debt receipt, claim process and so on.
Tax-bound circulation.
(1) Goods shall be removed from the customs territory of the Union or imported free of tax in such cases.
1. if the undertaking removes goods from its establishment to another its own or foreign establishment, in order to dispose of or process the goods there,
2. where the undertaking imports goods from abroad for the purpose of disposing of or processing them or having them processed in wages or by domestic means,
3. where goods are imported or exported in the course of entry in accordance with § § 62 to 65 of the Customs Act or in cases and under the conditions of § § 87 or § 105 of the Customs Act,
4. Removal from storage if the goods are exported.
(2) Goods imported from a foreign country referred to in paragraph 1, 2 or 3, excluding tax, shall, for the purposes of this Act, be considered as goods produced in the domestic territory.
(3) The Minister for Finance may issue directives governing the business process in the cases referred to in paragraph 1.
(1) In the case of meat, sugar, packaging, small office supplies, coal and solid fuels manufactured from it, mineral oils, electricity, gas, heating steam and heating water, the tax collector is the undertaking which places them or uses them as a consumer, or the customs authority where these goods have been imported from abroad.
(2) For the goods referred to in paragraph 1, the tax-bound circulation (Paragraph 6) shall not apply except in the cases where the goods are removed directly from the customs territory of the Union or are removed or imported for undertakings intended or established for the operation of foreign trade.
(3) The provisions of paragraphs 1 and 2 shall apply mutatis mutandis to other goods excluded from the tax-bound circulation tariff.
(4) For goods subject to punk duty, the tax shall be levied on punctuation.
(5) The planting plant may be specially adjusted for the collection and performance of the levy in respect of goods produced by farmers, private and cooperative undertakings.
Rates and tax-to-price relationship.
(1) The rates of taxation shall be fixed by a tariff.
(2) The tax is not part of the price of the goods or performance, therefore the tax collector is obliged to charge it separately.
The tax base.
(1) The tax is calculated on the basis of the measure in the tariff. The measure may include, in particular, the price, remuneration, quantity (weight, measure, pieces, couple, etc.), the number of persons active on the holding or the area of the land, taking into account the production area and the cadastral yield.
(2) For price and remuneration, tax is not part of the tax base.
Price.
(1) The price for goods produced domestically is the price charged or would be charged by the manufacturer to the first stage of sales. The price shall not include the transport costs incurred by the manufacturer from the removal of the goods from his holding and the costs of packaging where such costs and costs are charged separately. The undertaking which stores the goods to another undertaking shall indicate the price in the account, delivery note, receipt or other document in accordance with the first sentence per unit of the goods.
(2) Instead of the price referred to in paragraph 1, the first sentence of the first sentence shall, in the cases provided for in the schedule, be the basis of the tax the consumer price or other price.
(3) The performance price is the price charged by the undertaking for the performance, including the price of the goods used in the exercise as material, as well as other expenditure relating to the execution.
(4) If the price is not declared or proven for tax purposes, or if the price is stated or proven, but the district national committee (§ 18) or the control body (§ 20 (2)) considers it to be low, the basis of the tax is the general price.
(5) The general price of goods produced within the territory of the country shall be the price to be paid, within the limits of the rules on prices, for the first stage of sales for goods of the same type and for execution at the time and place of removal from the producer's undertaking; this price does not include the tax and expenditure on packaging.
(6) The general price of the performance shall be that which, within the limits of the price regulations, is valid at the time and place of performance for the performance of the same or similar type.
(7) For goods imported from abroad, the basis of the tax levied in the course of the customs procedure shall be the price charged, to which the cost of transport to the frontier and the customs duties and levies levied at the same time as the duty on the imported goods shall be added.
(8) If the price of the imported goods is not demonstrated during the customs procedure, the taxable amount shall be the value closest to the general price of the imported goods at the place of production; it shall be credited with transport expenses to the border and customs duties and levies levied at the same time as the import duty.
(9) When imported, foreign currency is converted into Czechoslovak currency according to the "goods" rate of payment of the relevant exchange rate ticket of the National Bank of Czechoslovakia; If the foreign currency is not indicated in the payout, the "goods' rate indicated in the notes on the exchange rate shall be used. In the absence of import, the foreign currency shall be converted into Czechoslovak currency at the average monthly rate fixed for the purposes of the fees by the Minister of Finance by the Order in the Official Journal.
Weight.
Weight means the net weight of the goods, unless otherwise specified in the schedule.
Persons active in the enterprise.
(1) Entrepreneurs, their employees, apprentices and members of the business family working in the enterprise, except for the spouse or partner and minor children, grandchildren, pastors and shelters, shall be regarded as persons active in the enterprise.
(2) For the calculation of the tax, the maximum number of persons active on the holding in the period for which the tax is paid shall be determined.
(3) All employees and apprentices shall be considered to be active in the business of manufacturing related business.
Maturity of tax.
(1) The tax is due on the 15th day of the calendar month immediately following the month in which the State was entitled to tax (§ 5 (3)) or in which the undertaking used the goods as a consumer.
(2) The Ministry of Finance may authorise or impose a levy on a tax collector to pay tax on a daily basis or within a different period.
(3) The tax fixed on the flat-rate amount shall be payable on the 15th day of each calendar month, one twelfth of the annual amount, unless otherwise provided for in the flat-rate tariff or measure.
(4) If the due date is Sunday, a public holiday or a memorable day, the tax shall be payable as close to the following working day.
(5) The pledging of the tax collected in the course of the customs procedure shall be subject to the rules on the article. As a tax collector pursuant to § 2, No 1 only charges, collects and pays the tax; other obligations imposed by the law on the tax collector do not apply to the customs authorities.
Tax payment.
The tax shall be paid separately for each separate plant. The Ministry of Finance or the National Committee authorised by it may authorise or impose a tax on the undertaking for all or certain establishments.
Tax report.
(1) The tax collector shall submit to the district national committee by the 15th day of each calendar month for the immediately preceding month a tax report in accordance with the model issued by the Ministry of Finance.
(2) The District National Committee shall examine the reports. It shall fix the tax and, if it appears against the declaration of derogation, inform the tax collector of the tax fixed; This does not preclude any prosecution. The District National Committee may request the tax collector to explain, correct or supplement the report.
(3) If the tax collector finds, in addition, that the tax report submitted to the district national committee is incorrect or incomplete, he shall immediately notify the district national committee of that fact and indicate at the same time what is relevant for the incompleteness or incompleteness. The tax collector may not be prosecuted if such notification is made before the introduction of criminal proceedings or before the commencement of the inspection.
(4) The undertaking is obliged to indicate in the tax report the cases in which it has used goods which it has acquired in a tax-bound circulation (§ 6) or at a conditional rate, in a manner which does not meet the conditions laid down.
Notification obligation.
The tax collector shall notify the district national committee in writing of the start of the business within 14 days of the start of the business. It shall also notify changes, termination, cessation or resettlement within 14 days. Where an undertaking has more than one branch, establishment, establishment or other technical unit, it shall notify the district national committee of each of them separately.
Tax records and papers.
(1) Undertakings which do not keep proper business books are required to keep records according to models issued by the Ministry of Finance and for examining the principles set out therein.
(2) Undertakings are obliged to enter the income and supply of goods and sales into their books (records) and to issue each customer a card, bill or receipt to the consumer immediately on removal from storage, to another customer no later than three days after the date of removal from storage. These entries and documents shall indicate in particular the quantity, type (indicating the tariff item) and the price of the goods which are the basis of the tax and whether the undertaking has acquired (at the time of receipt) goods and has removed them (at the time of issue) with or without tax; the accounts (records) must also show monthly amounts of goods removed, prices and taxes. The obligation to issue the document to the customer shall be waived if the undertaking removes the goods from the store to the consumer and does not exceed the price (including tax) of all the goods removed from the store to the consumer.
(3) The provisions of paragraphs 1 and 2 shall apply mutatis mutandis to the recording of and the issuing of documents relating thereto.
(4) An undertaking which withdraws the goods or accepts enforcement from another undertaking shall be required to require it to issue a document (paragraph 2); If they do not receive it, they shall notify the Regional National Committee without delay. The consumer shall be entitled to request such proof if he exceeds the price (including tax) of all goods removed from his storage or the output of 1.000 CZK.
Tax refund.
(1) Where the tax collector removes the goods from the customer for defects or because the transaction has been subsequently cancelled or because the customer has returned the goods for defects within the guarantee period and if the tax collector issues for them other goods of the same kind, he shall be entitled to reimbursement of the tax paid on the goods which he has withdrawn. In the case of construction, the tax collector shall also be entitled to refund where the construction was not taken over by the client or where the construction contract was subsequently cancelled; If the construction has been taken over by the client, but its original price has been reduced for defects in the construction, the tax collector shall be entitled to reimbursement of the tax relating to this price difference.
(2) If the customer has not paid the tax in whole or in part because he is not demonstrably able to pay the price of the goods, including the tax, the tax collector shall be entitled to a refund which has not been paid to him; If the tax exceeds the price of the goods, it is another condition that the tax collector receives the goods originally delivered.
(3) Where, in the case referred to in paragraph 1 or 2, a tax collector takes back the goods at a price (excluding tax) lower than the price (excluding tax) initially charged by him, he shall not be entitled to reimbursement due to that price difference.
(4) The tax shall be refunded by deducting it from the tax which the tax collector is obliged to pay. The tax collector shall indicate this in the tax declaration for the month in which the entitlement to reimbursement was acquired and in his books and records; otherwise the claim shall cease. If they stop being a tax collector, the tax will be refunded in cash if they do not owe other taxes and benefits.
Jurisdiction
(1) The tax administration shall:
1. in the first seat of the District National Committee,
2. in the second seat of the Regional National Committee.
(2) Local jurisdiction shall be governed by the place where the plant is independent. The provisions concerning the article shall apply to local tax jurisdiction levied in customs proceedings.
(3) The Ministry of Finance or the National Committees empowered by it may otherwise regulate local jurisdiction on a case-by-case basis.
Appeals.
(1) The tax may be appealed against within 30 days of the date on which the tax was communicated to the tax collector. The appeal shall be lodged in writing with the District National Committee.
(2) If the last day of the appeal is Sunday, a public holiday or a memorable day, the period shall end only on the next working day. The time limit shall be maintained if the appeal has been submitted within the period of appeal for a certificate for postal transport.
(3) The appeal has no suspensory effect.
(4) The district national committee shall decide on the appeal if it complies fully; otherwise it is decided definitively by the Regional National Committee, which may increase the tax.
(5) The pleas in law shall apply to the tax levied at the time of the customs procedure.
Tax control.
(1) Undertakings are subject to control by regional and regional national committees.
(2) The financial authorities responsible for the control are entitled to:
(a) enter all rooms, equipment and premises which serve any kind of operation or do not serve any kind of operation, but carry out the inspection requires entry;
(b) carry out inspections in these rooms, facilities and premises of all items, examine all books, records, documents, letters, documents, documents, documents and other documents relating to the operation of the undertaking and take copies, extracts and photographs thereof. If there is a risk of loss or introduction of such documents, they may be taken into custody or otherwise appropriately secured.
(3) The operations referred to in paragraph 2 may be carried out in working hours and without prior notification; if there is a danger of delay, they may also be carried out outside working hours.
(4) The financial authorities responsible for the control shall also be authorised under paragraph 2 in undertakings which are not tax collectors, in particular in undertakings which carry out a monetary service for the tax collector.
(5) Persons and undertakings subject to control are not only entitled to cooperate, to provide explanations and evidence to the financial authorities, to submit all documents relating to the operation of the undertaking, to provide an appropriate and eligible job and to do whatever is necessary to facilitate and accelerate the control.
(6) The financial authorities responsible for the control shall have the right to carry it out in respect of both goods and transport and to stop road vehicles and to check the goods and documents carried.
(7) The inspection permission of the employees' race councils according to the decree of the President of the Republic of 24 October 1945, No. 104 Coll., on racing and business councils, as amended by the regulations amending it and supplementing it, remains unaffected.
Synergy.
(1) All public authorities and public authorities, public institutes, national insurance branches, economic authorities, employees' race councils, the central (regional) authorities of the nationalised industry and the authorities managed by the (planned) economy are required to provide effective assistance, within the limits of their scope, in the implementation of this law, in particular in the determination of tax obligations and in the control.
(2) The Regional and Regional National Committees and their authorities are entitled to request from persons involved in the manufacture, disposal or transport of goods, as well as from persons performing or receiving transactions, to provide effective assistance in the control and to provide the explanations needed to establish the tax liability.
(3) Everyone is obliged to testify in matters of taxation as a witness, expert, forcible or appraiser. The denunciation may, however, be refused by persons related to the tax collector or to the consumer in a direct line, the siblings of the tax collector or the consumer and the spouse of the tax collector or the consumer and their siblings.
(4) The provisions of paragraph 3 shall not apply to external persons, to professional consuls and to persons assimilated to them if they are not Czechoslovak nationals and do not engage in a professional activity in the territory of the State.
Substantial liability.
(1) For the tax not collected, the legal lien on goods is bound.
(2) For the tax collected but not paid and its accessories, the tax collector's undertaking and its economic accessories are subject to legal lien. Legal liens have priority on real estate, even without a library registration, over all of the books registered by liens and their secured claims.
Personal liability.
(1) The tax collected but not paid is liable to:
1. the acquirer of an undertaking or establishment which he has acquired as a whole for consideration or without payment, for a tax which his predecessors have been liable for;
2. personally liable shareholders for the tax which the company was obliged to pay at the time when they were its shareholders;
3. the persons responsible for managing the undertaking for the tax which the undertaking is liable to pay during the period during which they are liable for its administration;
4. participants in occasional associations for a tax which is liable to pay that association at the time when they took part in the occasional association;
5. the person responsible for the management of the domestic establishment of the tax collector who is resident or established abroad for the tax which the tax collector is liable to pay during the period during which he was entrusted with the management of his domestic establishment;
6. the national administrator for the tax which he is obliged to pay to the undertaking at the time when he was responsible for the national administration of the undertaking.
(2) The guarantor referred to in paragraph 1, number 3, shall be released if he notifies the district national committee in due time of tax misconduct.
(3) An undertaking which, for goods removed from storage to another undertaking, does not indicate or improperly indicate the price of the goods (§ 9 (1), first sentence) shall be liable for the tax attributable to the undeclared price or to the undeclared price difference.
(4) The guarantee also applies to tax accessories.
(5) The applicable provisions on direct taxes apply to the application of personal liability.
Guarantee on import.
The liability for tax levied in the course of the customs procedure shall be subject to the rules on the article.
Tax increase.
If the tax due has not been paid on time (Section 12), the tax collector shall pay a 5% increase on the amount not paid in time; This does not preclude prosecution. The same consequences affect consumers if they have not paid the tax to the tax collector in time.
Tax enforcement.
The tax owed and its accessories (5% increase pursuant to § 25 and reimbursement of costs of reminders and execution proceedings) are recovered under the rules on direct taxation.
Silence.
(1) The right to establish a tax shall be limited in five years, starting with the calendar year following the year in which the tax collector fulfilled the tax reporting obligation.
(2) If the tax has not been fixed in whole or in part due to the tax collector, the time limit shall start only after the end of the calendar year in which the district national committee acquired the possibility to determine the tax.
(3) The right to determine the tax by which less has been determined without the blame of the tax collector shall be limited in three years from the end of the calendar year in which the tax was fixed.
(4) The limitation period shall be interrupted by the actions undertaken by the district national committee to determine the tax and which the tax collector has been notified of. The new limitation period shall start running from the end of the calendar year in which the last such operation was carried out.
(5) However, if 10 years have elapsed since the end of the calendar year in which the collector's obligation was established, the tax may no longer be fixed.
(6) The right to tax with accessories shall be limited within five years of the end of the calendar year in which the tax became due. The provisions of paragraph 2 shall apply mutatis mutandis.
(7) The limitation of the right to enforce the tax is interrupted by the reminder, the introduction of execution or the exercise of the guarantee. The new limitation period shall begin to run after the end of the calendar year in which the last reminder was issued, the last enforcement step taken or the last guarantee applied.
(8) The provisions relating to the correction or additional measurement and the limitation of the customs claim shall apply to the limitation of the right to determine and enforce the tax levied in the course of a customs procedure.
Criminal provisions.
(1) Any person who intentionally shortens, conceals or otherwise intentionally violates the provisions of this law or the provisions laid down therein, or tries to do so, commits a serious tax offence and is punished by a fine of up to ten times the amount of the reduced, withheld or threatened tax; If not for shortening, concealing or endangering the tax, the penalty shall be up to CZK 10,000,000.
(2) According to paragraph 1, it shall be punishable who shall use the items for which the tax or other benefit has been obtained on the basis of correct data, later for a purpose other than that declared, or who shall attempt to do so without complying with the obligation under Paragraph 14 (4).
(3) If the accused has committed the offence referred to in paragraph 1 or 2 in aggravating circumstances:
(a) where he has used falsified, falsified or broken documents, false names or entries in the books or other means of delusion, or
(b) trying to escape his detention or detention of an object of the offence, using means of transport, or seeking to free himself or the object of the offence in such a way after detention; or
(c) if the offences referred to in paragraphs 1 and 2 are committed again or by custom; or
(d) have committed an offence with at least two persons; or
(e) has already been lawfully convicted for the commission of one of the offences referred to in paragraphs 1 and 2 and has committed such an offence again within five years of its final conviction; or
(f) where the reduced, withheld or threatened tax exceeds CZK 50,000,
may be imposed in addition to a fine in prison from one day to one year.
(4) If the reduced, concealed or threatened tax exceeds CZK 250,000, the penalty may be imposed from three months to two years in addition to the fine; If this tax exceeds CZK 1,000,000, a penalty of six months to three years may be imposed in addition to the fine.
(5) If it is not possible to establish or estimate the reduced, withheld or threatened tax, a fine of up to CZK 10,000,000 should be imposed.
(6) Any person who infringes the provisions of this law or the provisions laid down in this Act, other than those laid down in paragraphs 1 or 2, shall be punished for a simple tax offence by a fine of between 100 KKS and 1,000,000 KKS.
(7) In the event of non-availability of the fine, a replacement prison sentence shall be imposed from one day to two years. The prison detention penalty shall be fixed in an area of one day for 500 CZK up to 1,000 CZK according to the rate of guilt.
(8) Like the perpetrator, it will be punished who, by instruction, encouragement, offer, advice, affirmation, promise or provision of assistance, in particular by mismanagement of the books and records, incorrect documentation of the accounting records and other prescribed records, or otherwise knowingly acting to commit or commit an offence by another person. The same applies to those who, after committing a crime, knowingly act by another person to achieve the purpose of the offence or to benefit themselves or others from it.
(9) In all such cases, the confiscation of goods or means of transport by which the goods are carried or the execution of which is carried out, even if they do not belong to the punished, may be recognised and the imposition of the penalty may be published on the expense of the penalty by the press or by radio. The forfeiture shall not be recognised as belonging to the goods or rights in kind to them or to a person who did not know or maintain or benefit from the offence.
(10) A person who has committed the offence referred to in paragraph 1 or 2 may waive a production or trade authorisation by the district national committee.
(11) Public authorities and undertakings shall, at the request of the District National Committee, exclude their employees from the part of the service or operation which relates to the conduct of tax proceedings if they have committed the offences referred to in paragraphs 1 or 2.
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Regulation Information
| Citation | Act No. 283 / 1948 Coll., on General Tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 24.12.1948 |
|---|---|
| Effective from | 01.01.1949 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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