Act No. 483 / 2001 Coll.
Act amending Act No. 243 / 2000 Coll., on the budgetary determination of the proceeds of certain taxes on local authorities and certain state funds (Act on Budgetary Determination of Taxation), as amended by Act No. 492 / 2000 Coll., Act No. 586 / 1992 Coll., on Income Tax, as amended, and Act No. 338 / 1992 Coll., on Real Estate Tax, as amended
Valid
Law
Effective from 01.01.2002
Text versions:
01.01.2002
31.12.2001
483
THE LAW
of 29 November 2001
amending Act No 243 / 2000 Coll., on the budgetary determination of the revenue of certain taxes to local authorities and certain state funds (Act on the Budget Determination of Taxation), as amended by Act No 492 / 2000 Coll., Act No 586 / 1992 Coll., on Income Tax, as amended, and Act No 338 / 1992 Coll., on Real Estate Tax, as amended
Parliament has decided on this law of the Czech Republic:
Amendment to the Budget Tax Determination Act
Act No 243 / 2000 Coll., on the budgetary determination of the proceeds of certain taxes to the local authorities and certain state funds (Act on the budgetary determination of taxes), as amended by Act No 492 / 2000 Coll., is amended as follows:
1. In Section 1, the words "inheritance taxes, donation taxes, real estate transfer taxes' are deleted.
2. in Article 2 (a):
"(a) by national gross income tax, the funds collected during the financial year (1) by the tax administrator, less the funds recovered; the amounts collected in fines and the amounts used to cover the costs of tax proceedings, 1), shall not be included in the national gross income tax. ';
3. Article 3, including the title and footnote (4a), reads:
Tax revenue of regional budgets
(1) The tax revenue of the budgets of each region consists of:
(a) corporate tax in cases where the taxpayer is the county concerned, with the exception of tax levied at a special rate;
(b) a share of 3,1% of the national gross return on value added tax;
(c) a share of 3,1% of the national gross income tax (tax advance) on the income of natural persons from dependent activities and functional benefits paid by the employer as a tax payer, with the exception of the income tax on natural persons levied at a special rate;
(d) a share of 3,1% of the national gross income tax on natural persons collected at a special rate;
(e) a share of 3,1% of 60% of the national gross income tax (tax advance) on the income of natural persons less those referred to in (c) and (d);
(f) a share of 3,1% of the national gross income of corporate tax, with the exception of the profits referred to in (a) and (h) of Paragraph 4 (1).
(2) Each region shall participate in the percentage of the national gross income of the tax referred to in paragraph 1 (b) to (f) as set out in Annex 1 to this Law.
(3) The tax income referred to in paragraph 1 (a) shall not include the payment of the difference between the tax charged or the additional tax levied by the tax administrator and the tax levied by the tax administrator or by the counties awarded or subsequently granted or the accessories of the tax. (4a)
4 (a) § 58 of Act No. 337 / 1992 Coll., as amended. '
4. in Article 4 (1) (e):
"(e) a share of 20,59% of 60% of the national gross income tax (tax advance) on the income of natural persons less the income referred to in (c) and (d)."
5. In Paragraph 4 (1), at the end of point (f), the words "with the exception of the proceeds referred to in points (h) and (a) of Article 3 (1)," shall be added.
6. In Paragraph 4 (1), at the end of the dot, the following point (i) is added:
"(i) a share of 1,5% of the national gross income tax (tax advance) on the income of natural persons from dependent activities and from functional benefits paid by the employer as a income tax payer, with the exception of personal income tax levied at a special rate."
7. In Paragraph 4 (2), the words "in the Annex to the Act 'are replaced by the words" in Annex 2 to the Act'.
8. Paragraph 4 (3) reads as follows:
"(3) The tax income referred to in paragraph 1 (h) shall not include the payment of the difference between the tax levied or the additional tax levied on the municipality by the tax administrator and the tax levied on the municipalities, or the additional tax granted or added to the tax. ';
9. the following paragraph 4 is added to Article 4, including footnote 9a:
"(4) Each municipality shall participate in the percentage of the national gross tax revenue referred to in paragraph 1 (i) as a percentage. The percentage shall be determined by the Ministry of Finance, issued annually with effect from 1 September of the current year, at an amount corresponding to the ratio of the number of employees in the municipality declared in the annex to the accounting of the income tax on dependent activities and on the functional benefits under the special legislation, 9a) to the sum of the employees thus declared in each municipality of the Czech Republic on 1 December of the immediately preceding calendar year.
9a) Act No. 586 / 1992 Coll., as amended. '
10. In Article 6, the following paragraph 4 is added:
"(4) In accordance with paragraphs 1 and 2, the tax administrator shall apply mutatis mutandis to the transfer of tax revenue other than those referred to in Section 1 which is addressed to the beneficiaries under special laws. '
11. The Annex shall be renumbered Annex 2 and Annex 1 shall be added as follows:
"Annex No. 1 to Act No. 243 / 2000 Coll.
Percentage by which each region contributes to the percentage of the national gross income of the tax pursuant to § 3 (1) (b) to (f)
| Kraj | Procento |
| Praha | 5,026663 |
| Středočeský | 11,836032 |
| Jihočeský | 8,386498 |
| Plzeňský | 7,256508 |
| Karlovarský | 3,729188 |
| Ústecký | 8,530216 |
| Liberecký | 5,022286 |
| Královéhradecký | 6,230239 |
| Pardubický | 5,311547 |
| Vysočina | 7,099474 |
| Jihomoravský | 10,005734 |
| Olomoucký | 6,606500 |
| Zlínský | 5,302314 |
| Moravskoslezský | 9,656801 |
| ČR celkem | 100,000000“. |
Transitional provisions to Part One
1. The tax revenue to which the municipalities were entitled on 31 December 2001 under existing legislation and which was not transferred until 31 December 2001 shall be transferred to the municipal budgets under existing legislation.
2. The percentage by which each municipality participates in the percentage of the national gross income pursuant to § 4 (1) (i) of Act No. 243 / 2000 Coll., on the budgetary determination of the proceeds of certain taxes to the local authorities and certain state funds (the Act on the Budget Determination of Taxes), as amended by that Act, shall be determined by the Ministry of Finance by decree for the first time with effect from 1 January 2002.
Amendment of the Income Tax Act
Act No. 1 / 2000 Coll., Act No. 1 / 2000 Coll., Act No. 1 / 2000 Coll., Act No. 2 / 2000 Coll., Act No. 1 / 2000 Coll., Act No. 1 / 2000 Coll., Act No. 1 / 2000 Coll., Act No. 1 / 99 Coll., Act No. 2 / 1999 Coll., Act No. 1 / 99 Coll., Act No. 2 / 99 Coll., Act No. 1 / 2000 Coll., Act No. 2 / 2000 Coll., Act No. 2 / 2000 Coll., Act No. 2 / 2000 Coll., Act No. 2 / 2000 Coll., Act No. 2 / 2000 Coll., Act No. 2 / 1993 Coll., Act No. 2 / 2000 Coll., Act No. 2, Act No. 2 / 2000 Coll., Act No. 2 / 2000 Coll., Act No. 2 / 2000 Coll.
1. in Article 4 (1) (k), the words "from the county budget" shall be inserted after the word "budget."
2. In Article 15 (8), the words "to the regions, to the organisational components of the State, 30b) 'shall be inserted after the words" to the municipalities'.
3. In Article 18 (4) (b), the words "and regions' shall be inserted after the words" municipalities'.
4. In Article 20 (8), the words "to the regions, to the organisational components of the State, 30b) 'shall be inserted after the words" to the municipalities'.
5. In Paragraph 38a (2), the words "and regions' shall be added at the end.
6. the following paragraph 4 is added to Paragraph 38j, including footnote 40a:
"(4) The payer or the payer's cashier shall indicate in the annex to the bill of income tax on dependent activities and functional benefits submitted under the special legislation 40a) the number of employees on 1 December of the reported tax period according to the place of work in the municipality mentioned in the employment contract.
40a) § 69 of Act No. 337 / 1992 Coll., as amended. '
Amendment of the Real Estate Tax Act
Act No. 338 / 1992 Coll., on Real Estate Tax, as amended by Act No. 315 / 1993 Coll., Act No. 242 / 1994 Coll., Act No. 248 / 1995 Coll., Act No. 65 / 2000 Coll., Act No. 492 / 2000 Coll. and Act No. 239 / 2001 Coll., is amended as follows:
1. in Article 4 (1) (k), "meadows and pastures" shall be replaced by "permanent grassland."
2. In Paragraph 4, the dot is deleted at the end of paragraph 1 and the following point (t) is added:
"(t) land owned by the county situated in its territorial district."
3. Paragraph 4 (3) reads as follows:
"(3) The land referred to in points (a) and (d) of paragraph 1 shall be exempt from land tax if it is not used for commercial activities or leased out; if the land is leased to a municipality, region or organisation of the State or a contribution organisation, they shall be exempt provided that it is not used for business activities. The land referred to in paragraph 1 (e) to (g), (l), (r) and (t) shall be exempt from land tax if it is not used for business or leased. ';
4. In Article 5 (1), the words ", meadows and pastures' are replaced by the words" and permanent grassland '.
5. in Article 6 (1) (b), "meadows and pastures" shall be replaced by "permanent grassland."
6. In Article 9 (1) (h), the words "for a period of 15 years from the entry into force of this Act 'are replaced by the words" until the 2007 tax period inclusive,'.
7. in Article 9 (1) (i), the words "for a period of 15 years from the entry into force of this Act" shall be replaced by the words "until the 2007 tax year inclusive,"
8. In Paragraph 9, the dot is replaced by a comma at the end of paragraph 1 and the following point (t) is added:
"(t) buildings owned by the county located in its territorial district."
9. in Article 9 (3), "(p) and (r) 'is replaced by" (p), (r) and (t)';
10. In Article 9 (5), the first sentence is replaced by the following: "Construction, with the exception of residential buildings, and the separate non-residential premises referred to in points (a) and (d) of paragraph 1, shall be exempt from the tax on buildings if they are not used for business or rental; where they are leased to a municipality, region or organisation of the State or a contribution organisation, they shall be exempt provided that they are not used for business activities. ';
11. in Article 9, paragraphs 7 to 9 are deleted;
12. In Paragraph 15, the following sentence is added at the end of paragraph 3: "The result of the measurement shall not be communicated to the payer or the joint representative unless the payer or the joint representative so requests. '.
13. In Article 17, the words "meadows and pastures' are replaced by the words" and permanent grassland '.
Transitional provision to Part Three
According to this Act, the exemptions which were applied until 31 December 2001 pursuant to § 9 paragraphs 7 and 8 of Act No. 338 / 1992 Coll., on Real Estate Tax, as amended by Act No. 315 / 1993 Coll., Act No. 242 / 1994 Coll., Act No. 248 / 1995 Coll., Act No. 65 / 2000 Coll., Act No. 492 / 2000 Coll. and Act No. 239 / 2001 Coll., were not decided by the tax administrator until 31.12.2001.
EFFECTIVE
This Act shall take effect on 1 January 2002.
Klaus v. r.
Havel v. r.
Zeman v. r.
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Regulation Information
| Citation | Act No. 483 / 2001 Coll., amending Act No. 243 / 2000 Coll., on the budgetary determination of the proceeds of certain taxes to local authorities and certain state funds (Act on Budgetary Determination of Taxes), as amended by Act No. 492 / 2000 Coll., Act No. 586 / 1992 Coll., on Income Tax, as amended, and Act No. 338 / 1992 Coll., on Real Estate Tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2001 |
|---|---|
| Effective from | 01.01.2002 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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