Decree of the Ministry of Finance of the Czech Socialist Republic No. 36 / 1972 Coll.
Decree of the Ministry of Finance of the Czech Socialist Republic on local fee of dogs
Valid
Effective from 01.07.1972
36
DECLARATION
Ministry of Finance of the Czech Socialist Republic
of 19 June 1972
about local fee of dogs
The Ministry of Finance of the Czech Socialist Republic provides according to § 2 paragraph 1 of Act No. 82 / 1952 Coll., on Local Charges:
(1) Local (urban, district) national committees (hereinafter referred to as "national committees") levy a fee on dogs.
(2) The fee shall be administered by the national committee in whose district the dog holder is resident.
From what charge is paid and who pays it
(1) The fee is payable from dogs older than 6 months.
(2) The fee is paid by the keeper of the dog. The owner of all domestic dogs *) is considered the owner of the apartment. On a temporary stay in the perimeter of another national committee lasting more than 15 days, the taxpayer shall be obliged to prove at the request that he has paid the fee (part of him due) to the national committee of his permanent residence.
Fee rate
(1) The fee for a dog shall be 120, - Ccs, if not adjusted in accordance with paragraph 3.
(2) In Prague, Brno, Ostrava and Pilsen, the fee is 400, - Kčs per year, unless it is increased in accordance with paragraph 3.
(3) In municipalities with a population of less than 6000, the national committee may reduce the fee rate to a maximum of 30, - Kčs. If the general interest so requires, the national committee managing the fee may in municipalities with population
(a) to increase the fee rate up to 25 000 to 400, - CZK,
b) more than 25 000 and in spa sites increase the rate of charge up to 1000, - Cčs per dog and up to 1500, - Cčs per other dog and each other dog.
(4) For the fee rate, the population of the municipality is determined by the last census. The local national committee may determine if the number of inhabitants of the municipality in the period between the census of the population substantially exceeds or falls below the threshold for the fee rate that the charge referred to in paragraph 3 will be levied at a rate corresponding to the respective population of the municipality on 1 January of the current year. When merging a municipality with another municipality or with several municipalities, the competent national committee may apply in the various parts of the merged municipality the rate of charge applied there before the merger.
(5) The national committee may increase the fee referred to in paragraph 3 either throughout its entire perimeter or only in certain parts thereof.
Exemption and relief
(1) The fee is not payable from dogs belonging to:
(a) national committees and other budgetary organisations;
b) Association for Cooperation with the Army, the Czech Hunting Union and the Czech Red Cross,
(c) blind and helpless persons, if they have a ZTP-P card; the exemption is for the dog they need to accompany or protect,
(d) workers of public authorities and workers of agricultural and forestry undertakings, where the cost of breeding dogs is mainly borne by the administration, the state socialist organisation or cooperative and the dog holder submits their confirmation by 15 February of each year;
(e) members of the armed corps (including the protection guard); * *) however, the exemption only applies to dogs which are certified by the competent authority to be trained or used for official purposes; the exemption is also for breeders of dogs kept for the needs of armed forces,
(f) holders of dogs kept exclusively for scientific purposes and in zoos;
(g) persons enjoying privileges and immunities under international law, provided that such persons are not Czechoslovak nationals and reciprocity is guaranteed.
(3) For specific reasons, in particular for the general interest, the National Committee may authorise a reduction of the fee or provide for exemption from the fee for bodies or organisations other than those referred to in the previous provisions, or take appropriate measures to mitigate hardness, in particular by reducing the rate of the dog charge for watchkeeping dogs. It may also, on a case-by-case basis, grant exemption from the fee or allow a discount, in particular in social cases, at the request of the holder.
(4) The exemption from the fee or reduction shall cease if the reason for which the reduction or exemption was granted ceases to exist.
(1) Where a fee obligation is incurred during the year, the fee shall be charged on the first month following the date on which the fee is due, the fee for the months remaining by the end of the current year shall be paid in proportion to the annual fee but not less than 10, - Kčs.
(2) If a fee obligation is waived during the year, the fee shall cease to be payable by the end of the month in which it was notified to the national committee. The proportion of the fee paid shall be refunded upon request if it is more than 10, - CZK.
(1) The payer is obliged to submit a fee return within 15 days of the date of the occurrence of the fee obligation of all domestic dogs kept. For dogs exempted from the fee, the holder shall prove by 15 February each year that the reason for the exemption is maintained. The confession shall be submitted to the National Committee on the prescribed form.
(2) The owner (manager) of the house is required to report in writing to the national committee by 15 January according to the condition on 1 January of the current year on the prescribed form of all dogs in the house kept, even if the fee is not applicable.
(3) In municipalities with a population of up to 6000, the owner (manager) of the house shall not submit the report referred to in paragraph 2 on condition that the registration of dogs is ensured for the first time by a declaration on the occurrence of a fee obligation and in subsequent years by an inventory carried out at the same time as the list of economic animals on 1 January of the current year. The report of the dog in the inventory in the second year and subsequent years shall replace the reports referred to in paragraph 2 in these municipalities.
(4) The payer shall report to the national committee authority in writing within 15 days any fact which results in the payment of the fee or which affects the amount of the fee.
(5) If the taxpayer does not report the facts referred to in the preceding paragraph, the national committee shall increase the fee due in the current year by 50%.
Validity of the fee
(1) The payer is obliged to pay the fee without measuring in advance, namely:
(a) if there are no more than 120, - Cds per year, not later than 15 February each year;
(b) if there are no more than 400, - Ccs annually, in two equal instalments, no later than 15 February and 15 August each year,
(c) if it is more than 400, - Ccs per year, in four equal instalments, no later than 15 February, 15 May, 15 August and 15 November each year.
(2) If a charge is incurred during the year, the fee (part due) shall be paid by the 15th day of the first month from which the fee is to be paid (Paragraph 5 (1)). The maturity of the fee shall be without prejudice to the submission of an application for exemption or reduction of the fee.
(1) If the fee has not been paid at all or the correct amount, the amount to be paid shall be measured by payment; the maturity of the fee pursuant to Article 7 is not affected.
(2) If the fee has not been paid in good time or in good time, it may be increased by up to 10% of the amount not paid in good time.
The national committee shall issue dog holders a dog mark for replacement, including for those for whom exemption from the fee is due or authorised; the stamp must bear the name of the municipality and the dog's registration number. Dog holders are then obliged to ensure that dogs actually wear the stamp.
The fee shall be paid on behalf of the national committee which manages it. If more appropriate, it may also be paid in cash directly to the national committee.
(1) The fee may not be levied and enforced after three years from the end of the calendar year in which the fee (supplement) became payable or in which the national committee could charge the fee (supplement).
(2) Where an action is carried out to measure or recover a fee, the limitation period shall run again from the end of the calendar year in which the debtor has been informed of that action.
Management
The rules on proceedings in matters of the fee for dogs shall apply. *)
Transitional provisions
(1) Holders of dogs whose dogs are registered by the national committees on the date of application of this decree will pay a fee for dogs at current rates for 6 months from the date of application of the decree. *)
(2) For dog holders who are pensioners and whose dog was on the register of national committees on 1 January 1972, the national committee shall fix a fee of no more than 400 CZK.
Repeal
The provisions of Sections 3 to 11 of the Order of the Ministry of Finance No 161 / 1960 Coll., which abolishes certain local fees and regulates the regulations on local fees for dogs, and of Section 15 of the Decree of the Ministry of Finance No 67 / 1966 Coll., on local charges are deleted.
Efficacy
This Decree shall take effect on 1 July 1972.
Minister:
Lér, CSc.
*) § 115 of the Civil Code.
* *) § 20 and 21 of Act No. 23 / 1962 Coll., on hunting, and § 18 and 19 of Act No. 102 / 1963 Coll., on fishing.
*) Act No. 71 / 1967 Coll., on Administrative Procedure, and Decree of the Ministry of Finance No. 16 / 1962 Coll., on Proceedings on Taxes and Fees.
*) Decree of the Ministry of Finance No. 161 / 1960 Coll., which repeals certain local fees and regulates regulations on local fee of dogs.
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Regulation Information
| Citation | Decree of the Ministry of Finance of the Czech Socialist Republic No. 36 / 1972 Coll., on local fee of dogs |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.06.1972 |
|---|---|
| Effective from | 01.07.1972 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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