Decree of the Ministry of Finance No. 298 / 1993 Coll.
Decree of the Ministry of Finance on determining the amount of the right to compensation for loss of earnings in tax administration
Valid
Effective from 01.01.1994
298
DECLARATION
Ministry of Finance
of 1 December 1993
determining the amount of the refund for the loss of earnings in the management of taxes
Ministry of Finance pursuant to § 30 paragraph 4 of the Act of the Czech National Council No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended by the Act of the Czech National Council No. 35 / 1993 Coll. and Act No. 157 / 1993 Coll., provides:
(1) A witness or a person on the record who only receives income from dependent activities and functional benefits, (1) If a tax authority is called upon to take part in the tax proceedings (2), the reimbursement of the loss of earnings for the period spent in the tax proceedings at the rate of the average earnings calculated in accordance with the Special Testament (3) for employment purposes.
(2) The amount of the average earnings shall be demonstrated by a witness or a person who has been convicted of the payment of income from dependent activities and functional benefits, indicating the amount of income lost during the absence of the witness or of a criminal. The tax administrator shall refer to the reimbursement of the loss of earnings to the payer of the tax (4) from dependent activities and functional benefits, which shall include it in the income of the witness or the person on the record.
(1) A witness or a forwarder who has income only from business or other self-employed activity (5), including income from agricultural production, which is not operated by an entrepreneur (a self-employed farmer) and does not benefit from the provisions of Section 1 if the tax administrator is called upon to take part in the tax proceedings, is entitled to compensation for the loss of earnings for the period spent in tax proceedings. This compensation shall be calculated for the starting hour as a proportion of the natural person's income tax base (6) and the number of working hours laid down in the special regulation (7) per calendar year. The amount of the income tax base is the amount according to which the last known tax liability is determined, 8) but no more than CZK 486 000. If the evidence for the above mentioned procedure for determining the compensation for the loss of earnings cannot be ascertained, the witness or person responsible for the loss of earnings is entitled to a refund of CZK 17 per hour, but not more than CZK 136 per day.
(2) A witness or a forwarder who has income from dependent activity and also from business or other self-employed activity (5), including income from agricultural production not operated by an entrepreneur (self-employed farmer), shall be entitled to compensation for the loss of earnings for the period spent in tax proceedings referred to in paragraph 1.
This Decree shall take effect on 1 January 1994.
Minister:
Ing. Coachman CSc. v. r.
1) Paragraph 6 (1) and (9) of Act No. 586 / 1992 Coll., on Income Tax, as amended by Act No. 157 / 1993 Coll.
2) § 1 (3) of Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended by Act No. 35 / 1993 Coll. and Act No. 157 / 1993 Coll.
3) Article 17 of Act No. 1 / 1992 Coll., on wages, remuneration for on-call and on average earnings.
4) Paragraph 6 (3) of the ČNR Act No. 337 / 1992 Coll.
5) § 7 paragraphs 1 and 2 of ČNR Act No. 586 / 1992 Coll.
6) Act No. 586 / 1992 Coll.
7) Paragraph 83 (1) of the Labour Code.
8) Sections 77 (7) and 102a of ČNR Act No. 337 / 1992 Coll.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 298 / 1993 Coll., on the determination of the amount of the right of compensation for lost earnings in tax administration |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 14.12.1993 |
|---|---|
| Effective from | 01.01.1994 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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