Decree of the Ministry of Finance of the Slovak Socialist Republic No. 46 / 1969 Coll.
Decree of the Ministry of Finance of the Slovak Socialist Republic on certain measures on turnover tax and payroll tax
Valid
Effective from 21.05.1969
46
DECLARATION
Ministry of Finance of the Slovak Socialist Republic
of 22 April 1969
on certain measures on turnover tax and payroll tax
The Ministry of Finance of the Slovak Socialist Republic pursuant to § 18 and 19 (1) (b) of Act No. 73 / 1952 Coll., on Turnover Tax, and § 22 (3) of Act No. 2 of Act No. 76 / 1952 Coll., on Salary Tax, and having regard to Article 9 of Constitutional Law No. 143 / 1968 Coll., on the Czechoslovak Federation, provides:
(1) The sales of the non-agricultural activities of single agricultural cooperatives and public goods n.e.c. (including works and services) shall be subject to a 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.
In accordance with local conditions, the scope of the crop peace period shall be determined in advance by the departments of the county national committees, after consulting regional agricultural associations, in accordance with local conditions.
(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 allow the Department of State Finance of the District National Committee, in agreement with the District Agricultural Association, to 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 scope 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 under 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 remuneration for such activity is subject to payroll tax.
(2) After an assessment which predominates the activity in a particular case, the amount of remuneration paid in the relevant wage period to persons permanently on the cooperative and members for their activities in non-agricultural production for foreign customers is decisive.
(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:
Ing. Martina v. r.
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Regulation Information
| Citation | Decree of the Ministry of Finance of the Slovak Socialist Republic No. 46 / 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.
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