Decree No. 4 / 1946 Coll.
Ordinance on the payment of deductions of pension tax, income tax, tantium tax and extraordinary taxes on dividends and interest on certain securities of fixed interest rates
Valid
Effective from 01.01.1946
4.
Decree of the Ministry of Finance
of 5 January 1946
on the payment of deductions on pension, income tax, tantium tax and exceptional taxes on dividends and interest on certain securities that are fixed in interest.
According to paragraph 8 of the Implementing Regulation on Paragraph 38 of the Direct Taxation Act (Decree of 4 February 1937, No 15 Coll.), paragraph 3 of the same Regulation on Paragraph 181 of the Direct Taxation Act, as well as under that provision in conjunction with Section 183, paragraph 6 of the Direct Taxation Act and in conjunction with Section 5, paragraph 2 of the Law of 29 January 1936, No 16 Coll., on extraordinary taxes affecting dividends and interest on certain securities of a fixed interest, the Ministry of Finance provides in an agreement with the Supreme Accounting Audit Office:
Pension tax deductions.
(1) Beginning with a tax deduction made in the course of the payment of benefits for the month of January 1946 or for any other period of payment ending after 31 December 1945, the payers are obliged - with the exception of the public authorities, institutes and undertakings - to pay the deduction of the pension tax in accordance with § § 28 to 38 of the Act on State Treasury of Postal Savings to the check account of the tax office of the tax administration in whose district the payer's head office is situated.
(2) In the districts of the tax administration located in Prague and Brno, tax reductions are paid to the check account of the tax office, whose designation is the same as that of the tax administration. In the area of the tax administration in Moravian Ostrava tax reductions are paid to the check account of the tax office of Moravian Ostrava I. If there is no tax office at the head office of the tax administration, tax reductions shall be paid on the check account of the tax office in whose district the head office of the tax administration is situated.
(3) The State authorities, institutes and undertakings shall continue to pay the tax rebates referred to in paragraph 1 to the postal savings account of the Financial Office of the II. stools in the district of which they are located.
(4) The provisions of paragraphs 1 and 2 shall apply to national undertakings.
Income tax deductions.
(1) Interest and other benefits paid by the tax on rent levied by withholding pursuant to § § 180 to 182 of the Act of Accession, with the exception of the Treasury of the State Financial Administration, are liable to deduct the tax on the income of the State Treasury of the postal savings account to the check account of the tax office of the tax administration, which is competent for them under § 181 of the Act for the supervision of the deduction and payment of the tax.
(2) Paragraph 1 (2) and (4) also applies mutatis mutandis to the payment of withholding tax.
Tantium tax.
(1) The companies, which are compulsory under Section 183 of the Tantium Tax Act, pay reductions to the Treasury of the postal savings bank to the check account of the tax office at the office of the tax administration, which is competent for them under Section 181 of the Act in conjunction with Section 183, paragraph 6 of the same Act to supervise the deduction and payment of the tax.
(2) Paragraph 1 (2) applies mutatis mutandis to the payment of the tantalum tax.
Exceptional tax on dividends and interest on certain securities of fixed interest.
(1) Companies and institutions, compulsory under § § § 1 and § 2 of the Act of 29 January 1936, No 16 Coll., on the extraordinary tax on dividends and interest on certain securities, deducting the exceptional tax on dividends and interest, pay the reductions of this tax to the Treasury of the postal savings bank to the check account of the tax office at the head office of the tax administration, which is for them pursuant to § 5, paragraph 2 of the Act of 29 January 1936, No 16 Coll., responsible for supervising the implementation of the deduction.
(2) Paragraph 1 (2) applies mutatis mutandis to the payment of exceptional tax on dividends and interest.
Collision tax accessories.
Paragraph 1 to 4 shall also apply to the accessories of the taxes referred to in § 1 to 4.
How to pay.
(1) Payments pursuant to § 1, paragraphs 1, 2 and 4 and under § 2 to 5 shall be made by means of a three-part postal savings bank ticket to the check account of the competent tax office or by transfer from the payer's account to the check account of the competent tax office (transfer order).
(2) On the reverse of the bill of lading (on an oyster of a transfer order or transfer order), the payer is obliged to split the payment according to the types of deductions paid (pension tax deduction, rent tax reduction, tantium tax, exceptional dividend and interest tax, premium for late payment, cost of reminder and execution) and indicate the period during which the payment is made. In the event of deduction of the pension tax, the number of the employer's account is also required.
(3) The four-part contribution notes of the postal savings bank, which still paid the tax collected by the deduction to the bill of lading of the tax office of the 2nd storehouse, will be paid for the last time the wage tax tax paid on the benefit of December 1945 or for another period of payment which ended before 1 January 1946.
Efficiency.
This decree takes effect on 1 January 1946 and applies in the Czech and Moravian-Silesian countries; It shall be carried out by the Minister for Finance.
Dr. Šrobár v. r.
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Regulation Information
| Citation | Decree No. 4 / 1946 Coll., on the payment of deductions of pension tax, income tax, tantius tax and extraordinary taxes affecting dividends and interest on certain securities of fixed interest rate |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.01.1946 |
|---|---|
| Effective from | 01.01.1946 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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