Decree of the Ministry of Finance of the Czech Socialist Republic No. 45 / 1969 Coll.
Decree of the Ministry of Finance of the Czech Socialist Republic on certain measures on turnover tax and payroll tax
Valid
Effective from 21.05.1969
45
DECLARATION
Ministry of Finance of the Czech Socialist Republic
of 22 April 1969
on certain measures on turnover tax and payroll tax
The Ministry of Finance of the Czech Socialist Republic pursuant to § 18 and 19 (1) (b) of Act No. 73 / 1952 Coll., on Turnover Tax, and § 22 (3) No 2 of Act No. 76 / 1952 Coll., on Salary Tax, and taking into account Article 9 of Constitutional Act No. 143 / 1968 Coll., on the Czechoslovak Federation, provides:
(1) The sales of the non-agricultural activities of the JZD and of the state goods n. (including works and services) shall be subject to turnover tax, with the exception of those referred to in paragraph 2.
(2) The sales of non-agricultural activities which serve to ensure the employment of permanent farmers during the period of vegetation and the sales of activities carried out for farms and establishments, members and employees of their own organisation and individual farmers are not subject to turnover tax.
The extent of the period of dormancy shall be determined in advance by the Department of State Finance of the District National Committee in each district according to local conditions, after consultation with the District Agricultural Association.
(3) The tax base is the invoiced price of products, works and services. The tax base shall be reduced by the turnover tax charged by a single agricultural cooperative or by a State good as a supplier at the level set by the turnover tax rate for each product, work and service.
(4) The rate of countervailing duty on turnover is 10% of the base.
(5) In the turnover tax report, the countervailing duty is reported under heading 890 100.
(6) Exemptions from taxation are permitted by the ONV State Finance Department in an agreement with the Regional Agricultural Association, namely organisations operating associated production in mountain and submountain areas and economically lagging enterprises, taking into account the need for the development of agricultural production, the use of free labour, the intentions and the social reach and effectiveness of the non-agricultural activity.
(1) The activity of persons on a permanent basis within the cooperative of workers and members of single agricultural cooperatives carried out by an order of the cooperative for foreign customers in the framework of a non-agricultural activity from which sales are subject to turnover compensation pursuant to Article 1 of this Decree, if those persons are working in it to a greater extent than in the basic agricultural production, is declared to be employment in a proportion similar to that of employment and the remuneration for that activity is subject to payroll tax.
(2) The amount of remuneration paid in the relevant wage period to persons permanently in the cooperative working group and members for their activities in basic agricultural production and in non-agricultural production for foreign customers is decisive for the assessment of which activity prevails in a particular case.
(3) This remuneration is not covered by Article 2 (5) (f) of Decree No 24 / 1967 Coll., implementing the payroll tax law.
This decree shall take effect on the day of its publication.
Minister:
Lér, CSc.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree of the Ministry of Finance of the Czech Socialist Republic No. 45 / 1969 Coll., on certain measures on turnover tax and payroll tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.05.1969 |
|---|---|
| Effective from | 21.05.1969 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0