Act No. 50 / 1948 Coll.
Trade Tax Act
Valid
Effective from 14.04.1948
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50.
Law
of 20 March 1948
on business tax.
The Constitutional National Assembly of the Czechoslovak Republic decided on this law:
Tax duty.
(1) The trade tax shall be subject to physical persons who, in their name and on their behalf, conduct a small trade in the species listed in the Annex.
(2) If the taxpayer dies, the estate shall be considered as if the deceased were alive.
If the taxpayer operates multiple trades in accordance with § 1, they shall all be considered as one business.
(1) Small business is a business in which a taxpayer works alone or with at most one employee or with one person in a proportion similar to that of a worker and with one apprentice, if the taxable amount referred to in Section 6 does not exceed CZK 120.000.
(2) A second member of a couple, based on marriage or actual cohabitation, and minor children (grandchildren, pastors and shelters) under 21 years of age shall not be taken into account in accordance with paragraph 1 if they live with a taxpayer in the consumer community.
Life means the sum of assets and capital which constitute an economic entity and serve to carry on business on a permanent basis on the basis of a business licence, with the exception of participation in capital companies, securities and savings deposits.
The tax period.
The tax shall be charged separately for each calendar year after its expiry.
The tax base.
(1) The basis of the tax is the gross wage for 52 weeks (12 months) to which the taxpayer would have been entitled under the wage rules on a 48-hour working week if he had been employed in his trade as a leading, independent and specially qualified worker or manager, plus a premium on the cost of wages and goods.
(2) Where there is no wage regulation, the Minister of Finance will set the wage to which the taxpayer would be entitled in agreement with the Minister for Social Welfare.
(3) If the taxpayer operates more than one business, the rules on the business to which the highest wage applies are relevant for determining the wage to which he would be entitled.
(4) The wage charge referred to in paragraph 1 shall mean the gross wages of employees and the remuneration of other persons (enterprises) for business performance; for household members, gross wages to which they would be entitled as employees who would perform the same work.
(5) Divine is all that the taxpayer gains for further disposal, processing or consumption in trade, excluding investment; disposal means own consumption.
(6) The amount of the cost premium on wages and goods is determined by the Finance Minister's decree in the Official Gazette following the hearing of the ministers involved. The wage premium may not exceed 20% of the wage cost; not more than 25% in trades where performance predominates. The premium on goods may not exceed 7% of the acquisition price.
(7) The Minister of Finance may authorise relief from the provisions of paragraphs 1 to 5.
(1) The taxable amount shall be reduced:
1. about 6.000 CZK per second member of a couple based on marriage or actual cohabitation,
2. about 7.200 CZK per first child,
3. The 8.400 CZK for the second child,
4. 12,000 CZK per third child,
5. By 14.400 ccs on the fourth and on each additional child and
6.000 CZK for each parent.
(2) The following shall be taken into account in accordance with paragraph 1:
(a) for the second member of the couple and for minors only those living with a taxpayer in the consumer community; and
(b) for older children and for parents who are in charge.
(3) Like children, grandchildren, grandchildren, pastors and shelters are also judged.
(4) Like children, minors are also considered siblings, minor nephews and minor niece of a taxpayer or his spouse (spouse), if they are in his custody.
(5) Like parents, grandparents, stepparents, foster parents, son-in-law, daughter-in-law, father-in-law and mother-in-law of the taxpayer or his wife (spouse) shall also be considered if they are in his care.
(6) Like parents, older siblings, older nephews and older niece of a taxpayer or his wife (husband) are also assessed if the work is inadequate and in its provision.
(7) Persons on whom a tax is reduced under the preceding paragraphs are hereinafter referred to as members of the household.
(8) A household member lives with a taxpayer in the consumer community when his household needs are met and mainly by his means. The consumer community is not excluded from the temporary stay of a non-household national. However, the same person may be recognised as a member of the household only for one taxpayer.
(9) A member of the household is in charge of providing or paying him mainly flat, food and clothing. The measure is not, if the member has his own income, sufficient to feed him.
(10) Taxpayers who are single, widowed, parted or who do not live permanently with their spouse in the common household shall be reduced by 6.000 CZK if they are entitled to a reduction under paragraph 1, No 2.
(11) The taxable persons who have raised at least two children, i.e. had them in custody until at least their fourteenth year, shall be reduced by 6.000 CZK if they are not entitled to deduct the same or higher amount referred to in the preceding paragraphs. Restrictions until the 14th year do not apply if children have become direct victims of national, political or racial persecution.
When operating a business:
(a) disabled men from the First or Second World War who are entitled to the provision benefits of the State Treasury for health or body damage;
(b) military (non-war) disabled and all civil disabled to whom the benefits of the State Treasury or under public social insurance legislation belong for damage to health or body; or
(c) other persons physically or mentally defective (e.g. blind persons, mutilated persons, etc.), after the taxpayers who are dependent on the members of the household physically or mentally defective, the taxable amount shall be reduced by 20% to 44% at the degree of invalidity, including by 6.000 CZK and by over 44% at the degree of invalidity by 12.000 CZK. In doing so, the degree of invalidity of disabled persons benefiting from public pension schemes is assumed to exceed 44%.
If the trade is carried out by a widow or minor orphan after the fallen legionaries (Law of 24 July 1919, No 462 Coll., on the lending of seats to legionaries) and by members of the national liberation struggle (Law of 19 December 1946, No 255 Coll., on the members of the Czechoslovak army abroad and on certain other participants in the national liberation struggle), on victims of combat events or national, racial or political persecution, they shall be reduced by 6.000 Kčs.
In order to reduce the tax base under § § 7 to 9, the relevant situation is at the end of the year.
Tax rate.
The trade tax shall be:
| stupeň | ze základu | Kčs |
|---|---|---|
| nad Kčs do Kčs | ||
| 1 | 19.200 - 20.400 | 540 |
| 2 | 20.400 - 21.600 | 612 |
| 3 | 21.600 - 22.800 | 684 |
| 4 | 22.800 - 24.000 | 756 |
| 5 | 24.000 - 25.200 | 840 |
| 6 | 25.200 - 26.400 | 924 |
| 7 | 26.400 - 27.600 | 1.008 |
| 8 | 27.600 - 28.800 | 1.104 |
| 9 | 28.800 - 30.000 | 1.200 |
| 10 | 30.000 - 31.200 | 1.308 |
| 11 | 31.200 - 32.400 | 1.416 |
| 12 | 32.400 - 33.600 | 1.524 |
| 13 | 33.600 - 34.800 | 1.632 |
| 14 | 34.800 - 36.000 | 1.764 |
| 15 | 36.000 - 37.200 | 1.896 |
| 16 | 37.200 - 38.400 | 2.028 |
| 17 | 38.400 - 39.600 | 2.160 |
| 18 | 39.600 - 40.800 | 2.292 |
| 19 | 40.800 - 42.000 | 2.424 |
| 20 | 42.000 - 43.200 | 2.568 |
| 21 | 43.200 - 44.400 | 2.712 |
| 22 | 44.400 - 45.600 | 2.856 |
| 23 | 45.600 - 46.800 | 3.012 |
| 24 | 46.800 - 48.000 | 3.168 |
| 25 | 48.000 - 49.200 | 3.348 |
| 26 | 49.200 - 50.400 | 3.528 |
| 27 | 50.400 - 51.600 | 3.708 |
| 28 | 51.600 - 52.800 | 3.888 |
| 29 | 52.800 - 54.000 | 4.068 |
| 30 | 54.000 - 55.200 | 4.260 |
| 31 | 55.200 - 56.400 | 4.452 |
| 32 | 56.400 - 57.600 | 4.644 |
| 33 | 57.600 - 58.800 | 4.836 |
| 34 | 58.800 - 60.000 | 5.028 |
| 35 | 60.000 - 61.200 | 5.268 |
| 36 | 61.200 - 62.400 | 5.544 |
| 37 | 62.400 - 63.600 | 5.820 |
| 38 | 63.600 - 64.800 | 6.096 |
| 39 | 64.800 - 66.000 | 6.396 |
| 40 | 66.000 - 67.200 | 6.696 |
| 41 | 67.200 - 68.400 | 6.996 |
| 42 | 68.400 - 69.600 | 7.296 |
| 43 | 69.600 - 70.800 | 7.596 |
| 44 | 70.800 - 72.000 | 7.932 |
| 45 | 72.000 - 73.200 | 8.268 |
| 46 | 73.200 - 74.400 | 8.604 |
| 47 | 74.400 - 75.600 | 8.940 |
| 48 | 75.600 - 76.800 | 9.276 |
| 49 | 76.800 - 78.000 | 9.636 |
| 50 | 78.000 - 79.200 | 9.996 |
| 51 | 79.200 - 80.400 | 10.356 |
| 52 | 80.400 - 81.600 | 10.716 |
| 53 | 81.600 - 82.800 | 11.076 |
| 54 | 82.800 - 84.000 | 11.472 |
| 55 | 84.000 - 85.200 | 11.868 |
| 56 | 85.200 - 86.400 | 12.264 |
| 57 | 86.400 - 87.600 | 12.660 |
| 58 | 87.600 - 88.800 | 13.056 |
| 59 | 88.800 - 90.000 | 13.476 |
| 60 | 90.000 - 91.200 | 13.896 |
| 61 | 91.200 - 92.400 | 14.316 |
| 62 | 92.400 - 93.600 | 14.748 |
| 63 | 93.600 - 94.800 | 15.192 |
| 64 | 94.800 - 96.000 | 15.636 |
| 65 | 96.000 - 97.200 | 16.200 |
| 66 | 97.200 - 98.400 | 16.764 |
| 67 | 98.400 - 99.600 | 17.328 |
| 68 | 99.600 - 100.800 | 17.892 |
| 69 | 100.800 - 102.000 | 18.456 |
| 70 | 102.000 - 103.200 | 19.020 |
| 71 | 103.200 - 104.400 | 19.584 |
| 72 | 104.400 - 105.600 | 20.148 |
| 73 | 105.600 - 106.800 | 20.712 |
| 74 | 106.800 - 108.000 | 21.276 |
| 75 | 108.000 - 109.200 | 21.840 |
| 76 | 109.200 - 110.400 | 22.404 |
| 77 | 110.400 - 111.600 | 22.968 |
| 78 | 111.600 - 112.800 | 23.532 |
| 79 | 112.800 - 114.000 | 24.096 |
| 80 | 114.000 - 115.200 | 24.660 |
| 81 | 115.200 - 116.400 | 25.224 |
| 82 | 116.400 - 117.600 | 25.788 |
| 83 | 117.600 - 118.800 | 26.352 |
| 84 | 118.800 - 120.000 | 26.916 |
The tax shall not be measured unless the taxable amount does not exceed the amount of CZK 19.200 after any reduction under § 7 to 10.
Tax discount.
(1) The tax will be reduced accordingly for special circumstances affecting the profitability of the business or which impose a significant burden on the taxpayer, but which were not taken into account in determining the taxable amount pursuant to § 6 or its reduction under § 7 to 10.
(2) Such special circumstances shall be deemed to be of a reduced working capacity for old age or illness, the maintenance of which the taxpayer is legally obliged, the promotion of non-possessive relatives in the line of ascending or descending or in the line of subsidiary to the third degree, and of non-possessive persons in a second degree, the costly treatment of the taxpayer or members of his household and the natural disasters.
(3) The Directive for the establishment of a reasonable discount will be published in the Official Journal by the Minister for Finance.
(4) The discount must be requested in the declaration.
The beginning and end of tax liability.
(1) The tax liability shall begin on the date on which the operation of the business-subject tax began and end on the date on which the business-activity was permanently and completely discontinued.
(2) If the trade has been carried on in accordance with paragraph 1 only for part of the year, the wage to which the taxpayer would have been entitled under the wage rules shall be included in the tax base (Paragraph 6) only for the period during which the business was operated. the amount of CZK 120.000 which the taxable amount may not be oversewn pursuant to Paragraph 3 (1) shall be reduced proportionally.
(3) Resettlement does not change the tax liability.
(4) The taking over of the business by another person shall be deemed to be the end of the current business and the creation of a new business.
(1) Any person who starts or ceases to operate a business subject to tax shall be required to notify the competent tax administration within 30 days. The declaration shall also be made by the heirs within 30 days of the surrender of the estate.
(2) The omission of the declaration may be punishable, unless the facts of the offence are based on a fine of up to 5 000 CZK, even again.
Maturity of tax.
(1) The taxpayer is obliged to calculate the tax itself and to pay it to the competent tax office by 31 January after the end of the year in question.
(2) If the tax has not been paid on time, the debtor is obliged to pay a 2% default fee on 31 January, 30 April, 31 July and 31 October.
Confession.
(1) Anyone who is obliged to pay trade tax must submit to the tax administration by 31 January each year a declaration of all the circumstances relevant for the assessment of the tax for the previous year. In addition, he is obliged to submit a confession to anyone who is invited by the tax administration to submit a confession. The model shall be issued by the Ministry of Finance and the method of submission.
(2) If the taxpayer does not submit the return on time, the tax may be increased by up to 10%; the increase is due within 60 days of the date of unloading of the regulatory list at the local national committee.
Local jurisdiction.
(1) In order to measure the business tax, the tax administration in whose territory the taxpayer was resident at the end of the year in question is responsible. If the local competent tax administration cannot be determined by the taxpayer's residence, the competent tax administration in whose district the business is carried out shall be responsible. If local jurisdiction cannot be determined in this way, the Ministry of Finance shall determine it.
(2) Paragraph 1 shall apply mutatis mutandis to the determination of the local jurisdiction of the tax office and the local national committee.
Notification of the tax rules.
(1) The tax assessment shall be notified by the tax administration to the tax payers in a bulk manner through the local national committee by a regulatory list. The list shall be unloaded by the local national committee within 7 days of reaching public consultation for a period of 30 days.
(2) The beginning and time of unloading of the list shall be announced by the local national committee by a decree on the municipal board or by others at the place in the usual manner.
(3) The local national committee shall confirm the landing period on the list and return it to the tax administration.
An appeal.
(1) Until the assessment of the tax, the competent tax administration may appeal in writing within 60 days of the date of unloading of the statutory list at the local national committee.
(2) Within the same time limit, taxpayers may apply to the relevant tax administration for the purpose of communicating the reasons for the tax assessment. The date of submission of the application shall be the date of the appeal until the date of receipt of the relevant settlement and shall then proceed to the remainder.
(3) The Financial Office of the II. stolec, in Slovakia, decides on the appeal definitively.
The lodging, application, appeal and confirmation of trade tax matters shall be exempt from fees and charges for official acts in administrative matters.
Transitional and final provisions.
(1) The same person may be recognised as a member of the household only for one taxpayer and for the same taxpayer only for one tax.
(2) If a discount under § 7 or tax relief under § 9 of the Law of 26 June 1947, No 109 Coll., on the payroll tax has been granted to the taxpayer during the year, the trade tax under § § 7 to 10 cannot be reduced for this year.
(1) The Minister for Finance may:
1. after hearing the relevant ministers, adjust the list of trades subject to trade tax and, in the case of newly registered trade, establish different principles for the calculation of the tax base (§ 6),
2. take measures to prevent irregularities and the hardships that could arise under this law; and
3. adjust the obligation and method of recording the facts relevant to the determination of the tax base as well as the obligation to store documents.
(2) The measures referred to in paragraph 1, paragraphs 1 and 3 shall be published by the Minister for Finance in the Official Journal.
(1) The income (proceeds) from the pursuit of business activities subject to trade tax is not subject to the tax on pension and general income tax under the Act on Direct Taxation as amended by the Act amending it and supplementing it, starting in 1948.
(2) Persons subject to trade tax are subject to exceptional benefits under the Act of 31 October 1947, No 185 Coll., on an exceptional one-off levy and on an exceptional levy on excessive gains in property, even if the taxpayers of the pension or payroll tax are not subject to the other conditions laid down in Act No. 185 / 1947 Coll. on them. In so doing, the tax subject to the pension tax (the basis of the pension tax) under Act No. 185 / 1947 Coll. also means the basic business tax, not reduced by the amounts referred to in § § § 7 to 9. Exceptional one-off levy pursuant to § § 3 (1) (a) of Act No. 185 / 1947 Coll. shall also be levied on the business tax in these cases.
In cases not covered by this Act, the provisions of the Act on Direct Taxation, as amended, amending it and supplementing it, shall apply mutatis mutandis; the provisions of the Act of 21 February 1946, No. 31 Coll., on turnover tax apply mutatis mutandis to the late fee.
(1) The admission to trade tax for 1947 shall be made by all taxpayers who are normally liable to tax until 30 June 1948.
(2) The trade tax for 1947 is payable in two equal instalments; the first instalment until 30 June 1948 and the second instalment until 30 September 1948.
This Act shall take effect on the day of its publication; However, it applies for the first time to the business tax for 1947. It shall be carried out by the Minister of Finance.
Dr Beneš v. r.
Gottwald v. r.
Dr Dolansky v. r.
Trade List
(Annex to Paragraph 1 (1)).
A. Crafts:
I. Lives processing stone, soil and glass
(a) Tiles
(b) Stony masters
(c) Stones
(d) Campers and potters
e) Glaziers and glassers
(f) Stuckers
(g) Manufacturers of cement goods
II. The Life of Metal Processing
(a) Electrical technicians
(b) Watchers
c) Gas, central heating and ventilation installers
(d) Klempers
(e) Blacksmith and undersmith
(f) Copper
(g) Knives and rifles
h) Passengers and rhythms
(ch) Vulcanisers
(i) Lockers
III. Life of paper and chemical products
(a) Dyes and chemical scents
(b) Photographers
(c) Libraries and related trade
IV. Life of textile
(a) Rope, weaver and weaver
b) Designers and decorators
(c) Rainers
(d) Manufacturers of toys of textiles and other materials
V. Leather lives
(a) Footwear
(b) Handlebars, orthopaedic workers and bandits
(c) Farmers and pullers
VI. Lives of woodworking
(a) Bedners
(b) Bumpers
(c) Brooms and brushes
(d) Collars and bodybuilders
(e) Shirt makers and producers of reeds
f) Owners of drinking, floor producers
g) Carpenters, carvers and turning machines
h) Producers of musical instruments and piano tuners
(ch) Producers of pearly articles
VII. Food livelihood
(a) Millers
(b) Bakers
(c) Confectioner
(d) Butchers and sausages
(e) Concessions of beer bottled in bottles
VIII. Live clothing
(a) Hats
(b) Leather
(c) Tailor
(d) Modists and modists
(e) Laundry manufacturers
IX. Life of construction
(a) Lakers and painters
b) Painters of rooms
(c) Covers and asphalters
d) Master studios and pumps
X. Lives obedient
(a) Barbers and hairdressers
(b) Comic masters
(c) Owners of laundry and ironing rooms
(d) Building and apartment cleaners
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 50 / 1948 Coll., on Trade Tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 14.04.1948 |
|---|---|
| Effective from | 14.04.1948 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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