Government Decree No. 43 / 1953 Coll.
Regulations adjusting the percentages of wage tax increases and reductions
Valid
Effective from 01.06.1953
43.
Government Regulation
of 30 May 1953
adjusting the percentage increases and reductions in payroll tax.
The Government of the Czechoslovak Republic orders according to § 22 paragraph 2 of Act No. 76 / 1952 Coll., on the payroll tax:
(1) The tax pursuant to Article 6 of Act No. 76 / 1952 Coll., on payroll tax ("the Act") is increased:
(a) to taxpayers who do not support any person or only one person by 100% of the tax;
(b) to taxpayers who have raised at least one child, even if no longer cared for, by 66% of the tax;
(c) to spouses (coworkers) who receive wages and live with a spouse (species) in the common household by 66% of the tax if they care for at least one child or have raised at least one child.
(2) An increase of 100% is collected if it exceeds the tax base of 460 CZK per month and an increase of 66%, if it exceeds the tax base of 560 CZK per month.
The tax under Section 6 of the Act is reduced by 30% to taxpayers who support 3 persons, 50% to taxpayers who support 4 persons and 70% to taxpayers who support 5 or more persons.
(1) The percentages of increases and reductions laid down in Sections 1 and 2 replace the percentages of increases and reductions laid down in Sections 7 and 8 of the Act.
(2) In view of the change in the percentage of the tax reduction, by way of derogation from Section 10 of the Act, the tax after the reduction provided for in Sections 8 and 9 of the Act may be less than 8% of the tax base for the taxpayer.
Cash amounts referred to in this Regulation shall be understood as new money under Act No. 41 / 1953 Coll., on Money Reform.
This Regulation shall enter into force on 1 June 1953 and shall apply to taxation:
(a) pay for work (Paragraph 3 (2) of the Act) paid for the period after 31 May 1953;
(b) wages paid after 10 June 1953 for the period before 1 June 1953,
(c) pensions (Paragraph 3 (3) of the Act) and scholarships paid after 30 June 1953;
to be carried out by the Minister for Finance.
Broad v. r.
Cable v. r.
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Regulation Information
| Citation | Government Decree No. 43 / 1953 Coll., adjusting the percentages of wage tax increases and reductions |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.05.1953 |
|---|---|
| Effective from | 01.06.1953 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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