Decree of the Federal Ministry of Finance, Ministry of Finance of the Czech Republic and Ministry of Finance of the Slovak Republic No. 387 / 1992 Coll.
Decree of the Federal Ministry of Finance, the Ministry of Finance of the Czech Republic and the Ministry of Finance of the Slovak Republic amending and supplementing Decree No. 161 / 1976 Coll., implementing the payroll tax Act, as amended
Valid
Effective from 12.08.1992
387
DECLARATION
Federal Ministry of Finance, Ministry of Finance of the Czech Republic and Ministry of Finance of the Slovak Republic
of 11 June 1992
amending and supplementing Decree No 161 / 1976 Coll., implementing the payroll tax law, as amended
The Federal Ministry of Finance, the Ministry of Finance of the Czech Republic and the Ministry of Finance of the Slovak Republic provide pursuant to § 22 (3) No 2, 3, 4, 10 and 12 of Act No. 76 / 1952 Coll., on payroll tax, as amended by Act No. 71 / 1957 Coll. and Act No. 578 / 1991 Coll.:
The Decree of the Federal Ministry of Finance, the Ministry of Finance of the Czech Socialist Republic and the Ministry of Finance of the Slovak Socialist Republic No. 161 / / 1976 Coll., implementing the Act on payroll tax, as amended by Decree No. 14 / 1982 Coll., Decree No. 86 / 1984 Coll., Decree No. 311 / 1990 Coll., Decree No. 72 / 1991 Coll., Act No. 578 / 1991 Coll. and Decree No. 49 / 1992 Coll., is amended as follows:
Article 3 (3) (a) reads as follows:
"(a) travel refunds granted under the relevant legislation3) up to the amount to which the taxpayer is entitled and to the allowance for foreign travel purposes up to 40% of the subsistence allowance provided for by those provisions and compensation for the recruitment of a staff member who is a candidate for employment;";
This decree shall take effect on the day of its publication.
This decree will cease to apply on the date of entry into force of the Income Tax Act.
Minister of Finance of the CSFR:
Doc. Ing. Klaus CSc. v. r.
Minister of Finance Czech Republic
Ing. Spacek v. r.
Minister for Finance SR:
Doc. Ing. Dancho CSc. v. r.
3) Act No. 119 / 1992 Coll., on Travel Refunds.
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Regulation Information
| Citation | Decree of the Federal Ministry of Finance, the Ministry of Finance of the Czech Republic and the Ministry of Finance of the Slovak Republic No. 387 / 1992 Coll., amending and supplementing Decree No. 161 / 1976 Coll., implementing the payroll tax law, as amended |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 12.08.1992 |
|---|---|
| Effective from | 12.08.1992 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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