Act No. 307 / 1948 Coll.
Law on certain measures in the field of direct taxation
Valid
Effective from 30.12.1948
307.
Law
of 21 December 1948
on certain measures in the field of direct taxation.
The National Assembly of the Czechoslovak Republic decided on the following Act:
Specific provisions on taxation in border territory.
(1) The Minister of Finance shall, in accordance with the principles of the Law of 15 June 1927, No 76 Coll., on direct taxes, as amended by the law amending it (hereinafter referred to as "the Law on Direct Taxation"), the tax liability of taxpayers in the frontier territory for the calendar years 1943 to 1945 in cases where, for any reason, it was not possible to establish that obligation in accordance with the provisions of Sections III, paragraph 1 of the Decree of the President of the Republic of 13 October 1945 and on the tax of 13 October 1945 in cases where, for any reason, the provisions of Article 11, paragraphs 2 and 3 of the Decree of the President of the Republic of 13 October 1945 and No 99 Coll.
(2) The use of funds and reserves created by taxpayers in the border area during the period of infreedom does not have an impact on the basis of direct taxation, regardless of whether funds and reserves have been taxed or not.
Tax liabilities belonging to confiscated property.
(1) The Minister of Finance may collect from or on behalf of the National Land Fund (in Slovakia, from the delegates of agriculture and land reform - the Slovak Land Fund) and from the National Recovery Fund without further charging a direct tax on the pensions or proceeds of the confiscated assets referred to in paragraph 2, or on that property itself, a uniform amount covering all such taxes for the entire period up to the date applicable to the allocation (integration, liquidation) or until the takeover (transfer) of those assets. This single amount shall be determined by the Minister for Finance in agreement with the Ministers for Agriculture and Home Affairs. In the case of direct taxes prescribed for the 1946 tax year, it is considered a tax liability for the period prior to confiscation in the Czech and Moravian-Silesian countries, one quarter in Slovakia and three quarters in Slovakia.
(2) Confiscated assets are property confiscated by the President of the Republic of 25 October 1945, No. 12 Coll., on the confiscation and accelerated distribution of the agricultural assets of Germans, Hungarians, as well as the traitors and enemies of the Czech and Slovak people, by the President of the Republic of 25 October 1945, No. 108 Coll., on the confiscation of hostile assets and National Recovery Funds, and by the Bureau of the Slovak National Council of 27 February 1945, No. 4 Coll. of the Slovak National Council of 14 May 1946, No. 104 Coll., No. SNR, and of 19 December 1947, and the rapid distribution of the agricultural assets of the Germans, Hungarians, as well as well as traitors and enemies of the Slovak people, as amended by the Slovak National Council of 14 May 1946, No. 64 Coll.
Funds under Article 2 of the Government Decree of 16 November 1939, No 7 Coll. of 1940, on transitional measures for pension, general and special income tax.
(1) Funds, formed in the commercial periods 1939 (1939 / 1940) to 1942 (1942 / 1943) as deductible item under Paragraph 2 (1) of the Staff Act No. 7 / 1940 Coll., shall be taxed retrospectively if, and if, on the date of the publication of this Act, they have not already been definitively taxed and used until the end of the business period 1946 (1946 / 1947):
(a) to 50% of extraordinary depreciation (Section 1 of the W.No. 7 / 1940 Coll.) of investments made by the end of the trading period 1942 (1942 / 1943); and
(b) in addition, in the case of tax payers, income tax on 10% of the exceptional depreciation (Section 10, paragraph 2 of the Direct Tax Act) of investments acquired after the 1942 business period (1942 / 1943) but not later than the end of the 1946 business period (1946 / 1947).
(2) The additional taxation of the funds referred to in paragraph 1 shall be carried out by separate payment orders on the pension and general income tax or on the special levy on earnings for the financial year 1944, irrespective of whether the obligation to any of those taxes expired before 31 December 1943 (balance sheet date of the 1942 / 1943 business period), for all the components at once according to their balance sheet total reported in the 1942 accounts (1942 / 1943). This balance sheet shall be adjusted
(a) an increase in the fund's net profit allocations for the 1942 business period (1942 / 1943);
(b) by a reduction in the amount of the Fund used for the exceptional depreciation referred to in paragraph 1 (a) and (b) and carried out during the marketing periods 1943 (1943 / 1944) to 1946 (1946 / 1947);
(c) by a reduction in the amount of the general tax on the income on the basis of the pension and general tax on the income after deduction of that tax. Payments to this general income tax are not deductible under Section 15, No 1, (e) of the Direct Tax Act.
(3) For the tax base of pension members (shareholders) of companies (associations of persons), the balance sheet total of the items referred to in paragraph 2 shall be distributed according to the ratio of the shareholders' shares in the company's profits (associations of persons) for the business period in which the deposit was established. The sum of these proportional amounts shall constitute the taxable amount of the pension partner for the financial year 1944 referred to in paragraph 2.
(4) If the tax payer's obligation to pay the tax on his death before 31 December 1943 (balance-sheet date of the 1942 / 1943 business period) has ceased to exist, the pension tax shall be charged in accordance with paragraph 2 to the estate, irrespective of whether the estate has already been surrendered or not.
(5) The taxation of the funds referred to in the preceding paragraphs shall take into account, for the tax payers of the pension and general taxes, the rates of taxation applicable to the situation at the end of the 1943 (1942 / 1943) business year, if the tax has expired earlier, the situation at the end of its disappearance.
(6) The taxation of funds pursuant to paragraphs 1 to 4 shall not be subject to limitation pursuant to Section 277 of the Direct Taxation Act.
(7) The taxpayer shall notify the competent tax administration of the amount of the amounts increasing and reducing the taxable amount referred to in paragraph 2, second sentence, by non-postal submission within 30 days of the date of publication of this law.
(8) The tax determined in accordance with paragraphs 2 to 4 shall be payable within 30 days of the date of service of the order.
The tax on the funds referred to in Section 3 shall be charged:
1. For tax payers, the pension rate provided for in Article 18 of the Direct Tax Act, as amended by the Act of 20 December 1945, No 161 Coll., amending certain provisions on pension tax.
2. In the case of taxpayers of the general tax, the wage rates provided for in Section 57 of the Direct Tax Act applicable to the financial year 1944. A replacement premium of 800% shall be levied instead of the increases in the volumes of the People's Administration. No division shall be made; Section 8 of the Tax Code applies.
3. In the case of special tax payers who were essentially subject to tax years, for which contributions to the funds were recognised as deductible,
| a) sazbě podle § 83, odst. 1 zákona o přímých daních | sazbou 45%, |
| b) sazbě podle § 83, odst. 5 zákona o přímých daních | sazbou 35%, |
| c) sazbě podle § 83, odst. 6 zákona o přímých daních | sazbou 40% |
the aggregate amount of non-taxed funds determined in accordance with Paragraph 3 (2). No increases are levied on these tax rates.
Mutual insurance companies.
(1) In the case of mutual insurance companies, which have been assessed in the Czech and Moravian-Silesian countries for the financial year 1942 and in Slovakia for the financial year 1945 for the financial year 1945 for the special tax on income by the rates provided for in Section 83 (7) of the Direct Tax Act, the special tax on earnings for each of the financial years 1946 and 1947 in the Czech and Moravian-Silesian countries for the financial year 1945 makes a special tax on earnings with the increases in the financial year 1942, in Slovakia 150% of the total tax on earnings for the financial year 1945.
(2) The Special Income Tax referred to in paragraph 1 shall be payable if it has not been paid in full by quarterly instalments, no later than 30 days after the date of publication of this Law.
Rewards of national administrators.
(1) The remuneration of national (temporary) administrators is deductible from the tax base of the pension, general taxes on earnings and special taxes on earnings administered by the property to its officially fixed amount.
(2) The remuneration of national (temporary) administrators is not subject to the tantalum tax under Section 183 of the Direct Taxation Act.
Price differences.
(1) The amounts paid by tax payers of pension, general income tax or special income tax pursuant to the relevant provisions or to official orders issued under the statutory provisions as a result of price differences to the government or to special funds set up are deductible when determining the basis of such taxes.
(2) The amounts received from the funds collected pursuant to paragraph 1 shall form part of the income tax and the proceeds for the relevant year.
Cancellation of the distribution of general income tax.
(1) The general tax on earnings is to be prescribed throughout the tax community of the taxpayer's residence (registered office).
(2) In the case of social undertakings whose members reside in different national communities in the territory of the same office of assessment, the entire general tax shall be levied on profits in the tax community to be determined by the office of assessment. However, if the jurisdiction of the office of assessment has been determined in accordance with the provisions of § 249 (1) (b), the sentence of the second Act on direct taxation, the entire general tax shall be prescribed in the tax community in which the shareholder has his residence under which jurisdiction has been established.
Budget distribution of earnings taxes.
(1) In the case of taxpayers who are resident or registered in the Czech and Moravian-Silesian countries and who also had one or more establishments in the territory of Slovakia in the business period for taxation in the same undertaking, and in the case of taxpayers who are resident or registered in Slovakia in the business period for taxation in the same undertaking also in the Czech and Moravian-Silesian countries, the general or special tax on earnings shall be distributed in the following paragraphs.
(2) In the case of mines, factories or other production undertakings, the amount of tax levied and the 40% of the amount of tax for business activities shall be determined for the production of 60%. The amount of the production tax shall be distributed in proportion to the service salaries and salaries of employees, including their tantius, which were issued in total during the relevant business period at the premises in the Czech and Moravian-Silesian countries and at the premises in Slovakia. The amount of the tax attributable to the business activity shall be broken down by gross sales, obtained by total in the premises in the Czech and Moravian-Silesian countries and in the premises in Slovakia.
(3) In the case of business companies, the tax charged shall be distributed according to the gross sales rate obtained in the premises in the Czech and Moravian-Silesian countries and in the premises in Slovakia. In the same way, the tax shall be distributed to railway, navigation and air undertakings. If gross revenues attributable to the operation of these enterprises cannot be quantified in the Czech and Moravian-Silesian countries and in Slovakia according to the establishments, gross revenue will be spread according to the ratio of the kilometer length of the routes running through these territories.
(4) In the case of banking and other money (credit) undertakings, the tax levied shall be distributed in proportion to the service salaries and salaries of employees, including their tantiums, which were issued in total during the relevant business period in the Czech and Moravian-Silesian establishments, and in the Slovak establishments.
(5) In the case of insurance undertakings, the tax charged shall be distributed according to the ratio of annual premium rates (after the reduction replaced by the premium) obtained in total at the premises in the Czech and Moravian-Silesian countries and at the premises in Slovakia.
(6) Where a taxpayer operates undertakings for which different tax-sharing principles apply in accordance with paragraphs 2 to 5, the sum of the tax payable shall be spread over each type of undertaking, according to the rate of net profit achieved therein; If the pure proceeds cannot be investigated or if the pure proceeds are not the basis of the tax, according to the ratio of the share capital used in them (§ 83 (10) of the Direct Tax Act) or the capital in the company is permanently for the profit imposed (§ 57 (7) of the Act), and if that is not possible, according to their economic importance.
(7) The tax division shall be carried out in such a way that the part of the tax attributable by aggregate to establishments in the territory in which the taxpayer resides or has his registered office shall be prescribed in full to the tax office responsible under Section 8 of this Act or under Section 84 of the Direct Taxation Act and the part of the tax attributable to establishments in the second territory shall be prescribed in full at the tax office in whose territory the municipality in which the establishment is situated is situated. Where an undertaking has more than one establishment in that other territory, the full part of the tax relating thereto shall be prescribed at the tax office in which one of those establishments is situated; the tax office shall determine the tax administration on the basis of the taxpayer's proposal.
Landlord's tax.
(1) If a building subjected to a tax by a home company has been destroyed by war events, the tax payer's application for a home tax prescribed for the financial year in which the building was destroyed shall be written off for the period from the date of destruction until the end of that year. For the next year, the home tax will no longer be prescribed. The application may be submitted within 30 days of the date of the publication of the law at the competent evaluation office.
(2) All temporary exemptions from tax on buildings belonging to the property referred to in Paragraph 2 (2) of the Home Tax Act are hereby repealed, starting in 1948.
Expenses of direct taxes from the time of the taxpayer's persecution.
(1) Payment of arrears on direct taxes (general taxes on earnings, special taxes on earnings, on income, on income, on income, on income, on property and on income) which have been calculated on the profits, benefits or pensions of an undertaking or other property for a period for which neither the taxpayer nor its heirs have been able, under the pressure of occupation or national, racial or political persecution, to procure in person or by their representatives the administration of an undertaking or other property, may be required from the taxpayer or its heirs only up to the amount for which the value of an undertaking or other property has not been paid for, while being taken into account for damages or lost earnings.
(2) Paragraph 1 shall apply mutatis mutandis to turnover tax.
Efficiency and execution.
According to Article 6, the assessment of taxes for the financial year 1946 is already carried out according to the provisions of Section 7, the assessment of taxes for the financial year 1947, except for the income and economic communities in the field of nutrition, which are already carried out under Section 7 for the tax for the financial year 1946, Section 8 for the tax for the financial year 1947 and Section 9 for the general tax for the income for the financial year 1947 and the special tax for the financial year 1946.
This law shall take effect, unless otherwise provided for in its various provisions, on the date of its publication; to be carried out by the Minister for Finance.
Gottwald v. r.
Dr John v. r.
Zaporocký v. r.
Dr Dolansky v. r.
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Regulation Information
| Citation | Act No. 307 / 1948 Coll., on certain measures in the field of direct taxation |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.12.1948 |
|---|---|
| Effective from | 30.12.1948 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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