Decree of the Ministry of Finance No. 299 / 1993 Coll.
Decree of the Ministry of Finance authorising the Territorial Financial Authorities to transfer the accessories of the tax
Valid
Effective from 01.01.1994
299
DECLARATION
Ministry of Finance
of 1 December 1993
authorising the territorial tax authorities to transfer the accessories of the tax
The Ministry of Finance pursuant to § 55a (2) 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., provides:
(1) In order to avoid irregularities arising from the application of tax laws or hardness, the tax office may, in whole or in part, forgive accessories (1) according to tax laws, (2) except for execution costs, up to a maximum of CZK 600,000 in the current calendar year for one tax debtor and one tax. 3)
(2) Up to this maximum amount, the amount of the tax accessories already waived for the same tax in the current calendar year shall be taken into account.
It is not possible to forgive or reduce tax accessories if
(a) non-compliance with registration obligations and non-submission of tax returns, if value added tax 4) and excise duty, 5)
(b) the repetition of a deficiency for which the same tax accessories have already been applied;
(c) a penalty payment set at a triple rate. 6)
(1) The remission of the tax accessories shall be decided upon at the request of the tax debtor.
(2) An application for remission of the accessories of the tax shall be lodged with the local tax office responsible.
This Decree shall take effect on 1 January 1994.
Minister:
Ing. Coachman CSc. v. r.
1) § 58 of Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended.
2) For example, Act No. 588 / 1992 Coll., on Value Added Tax, as amended, Act No. 587 / 1992 Coll., on Consumer Taxes, as amended, Act No. 586 / 1992 Coll., on Income Tax, as amended, Act No. 338 / 1992 Coll., on Real Estate Transfer Tax, Act No. 16 / 1993 Coll., on Road Taxes, Act No. 357 / 1992 Coll., on Inheritable Taxes, Tax on Donation and Real Estate Transfer Tax, as amended, Act No. 337 / 1992 Coll., Act No. 368 / 1992 Coll., on Administrative Taxes collected by the Czech authorities, as amended.
3) § 1 (1) of Act No. 337 / 1992 Coll.
4) § 40 paragraph 4 of the ČNR Act No. 588 / 1992 Coll.
5) Paragraph 16 (4) of the ČNR Act No. 587 / 1992 Coll.
6) § 63 paragraph 3 of the ČNR Act No. 337 / 1992 Coll.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 299 / 1993 Coll., which empowers the territorial tax authorities to partake of the tax accessories |
|---|---|
| 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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