Act No. 50 / 1959 Coll.
Agricultural Tax Act
Valid
Effective from 24.07.1959
50
Law
of 9 July 1959
on agricultural tax
The National Assembly of the Czechoslovak Republic decided on the following Act:
In an effort to develop socialist agricultural production, the agricultural tax has an important mission. The task of revising the agricultural tax is to help ensure that the pensions of cooperatives and cooperatives are in line with the principle of labour-based remuneration and to eliminate unjustified differences in pensions of single agricultural cooperatives and cooperatives caused by different natural and economic conditions. At the same time, it is intended to be active in the development of socialist agricultural production and its economy on the basis of the deepening of socialist production relations in agriculture and the development of creative participation of workers in agriculture in the management of agricultural production. The agricultural tax is intended to consolidate and strengthen the interest of single agricultural cooperatives in long-term development and in the dissemination of own funds, in particular indivisible funds. The new agricultural tax arrangements are intended to further involve local and regional national committees in order to actively help single agricultural cooperatives to develop production and economy.
Tax obligation
Agricultural taxes shall be subject to uniform agricultural cooperatives and natural persons ("other taxpayers'), on income from agricultural production carried out on their own account or on their common account. In doing so, it shall not decide whether agricultural production is carried out on land owned, hired or taken over under another legal relationship.
Exemption
The exemption shall be granted to members of single agricultural cooperatives, both on the income they receive from the cooperative in cash or in kind as remuneration for their work and, where appropriate, on the repayments of investment loans and on the income generated by the operation of the husk farm, with the exception of the income from the cultivation of vines.
Tax base
The basis of the tax is the taxable income (Sections 7 and 12) achieved in the year applicable to the tax.
Tax period
The tax shall be measured:
(a) for single agricultural cooperatives for each calendar year following its expiry,
(b) in the case of other taxpayers, for each calendar year, as on 1 January.
Measurement and payment of tax on single agricultural cooperatives
For single agricultural cooperatives, the term agricultural production shall mean any activity carried out by the cooperative.
Dani received
(1) The income-based tax is indeed the total gross cash revenue from plant and animal production, the operation of auxiliary economic sectors and associated production, the income for work and services, the revenue for agricultural products supplied by members of single agricultural cooperatives to meet the cooperative's purchasing tasks and the value in kind of units. The amounts allocated to an indivisible fund for extended reproduction and repayments of members' investment loans and the value of savings on self-help buildings shall be deducted from the income tax.
(2) The basis for determining the income tax is the annual report of the single agricultural cooperative.
Tax rate
(1) The rate of tax in the area
| horské a bramborářsko-ovesné | 1 % |
| bramborářské | 1 - 5 % |
| řepařské | 5 - 12 % |
| kukuřičné | 4 - 10 % |
the tax base.
(2) In agreement with the Ministry of Agriculture, Forestry and Water, the Ministry of Finance sets out the average amount of tax for each region and production area for which the tax rate is determined by spread within this range. Similarly, the Regional National Committee determines the average amount of tax per district.
(3) The Council of the District National Committee, after consulting the Board of the Local National Committee, shall determine, for each single agricultural cooperative whose land is included in an area for which the rate of tax is fixed by spread, the rate of tax within this range, taking into account local production conditions, in particular those not sufficiently expressed by the inclusion of the land in the production area.
(4) The national committee shall increase the tax paid to the single agricultural cooperatives producing vines by:
(a) 5, - to 7, - CZK for each litre of wine produced,
(b) 3,50 to 5, - Kčs for each kilogram of grapes harvested,
which do not deliver at fixed purchase prices to the central funds or which are distributed or, where appropriate, sold to their members in kind over the quantities laid down in their own statutes and, where appropriate, the annual production and financing plan approved by the district national committee. *)
Tax reduction
(1) The tax levied pursuant to Article 8 will reduce the local national committee to cooperatives, which, by their own resources, will allocate an indivisible fund to extended reproduction and to repayments of investment loans to members of an amount above the threshold set by the Ministry of Finance and the Ministry of Agriculture, Forestry and Water, by 10-50% of the amounts allocated to the indivisible fund above the threshold.
(2) The Executive Authority of the District National Committee may, after consulting the Executive Authority of the Local National Committee, reduce the tax
(a) cooperatives in border counties where, for lack of labour, they achieve below average economic results;
(b) cooperatives newly established and cooperatives which are not yet economically and financially established.
(3) The reduction referred to in paragraph 1, together with the reduction referred to in paragraph 2, may amount to not more than half the tax levied.
(4) The condition for the reduction of the tax referred to in paragraphs 1 and 2 shall be that the single agricultural cooperative have a sound accounting record and comply with the basic provisions of the cooperative statutes, in particular as regards the management of the euthanasia.
Payment of tax
(1) The single agricultural cooperative shall be required to pay advances on tax for the current year, on the provisional annual obligation of 20% by 31 March, 30% by 31 July, 20% by 30 September and 30% by 30 November of the current year.
(2) The provisional annual tax obligation is laid down by the management authority of the District National Committee in accordance with the annual production plan of the cooperative. The management authority of the District National Committee may determine the tax advances to be made to co-operators, taking into account the expected revenue and the other ratios applicable to the tax assessment.
(3) The single agricultural cooperative shall calculate the tax itself and pay it to the competent national committee by 31 March after the end of the year for which the tax is levied.
(4) The increase in tax pursuant to Paragraph 8 (4), if it is due to late payments, shall be due within 15 days of delivery of the payment notice. The remaining amounts are due in regular instalments of the tax. The increase in tax pursuant to Paragraph 20 (3) shall be due within 15 days of receipt of the payment notice.
Measurement and payment of tax on other taxpayers
Agricultural production means all activities related to the cultivation of land devoted to agriculture, forestry and ponds and includes basic agricultural activities, i.e. plant and animal production, as well as occasional activities and secondary production, in so far as they relate to basic agricultural activities.
Dani received
(1) The income received by Dani shall be calculated with the exception referred to in paragraph 2 according to the average yield standards per hectare of agricultural land and the total area of all land eligible for agricultural cultivation.
(2) However, Dani's income from land cultivated with special crops and certain specialised livestock sectors is calculated on the basis of actual cash and actual income. The types of specific crops and specialised livestock sectors are defined by the Ministry of Finance in agreement with the Ministry of Agriculture.
(3) The government, acting on a proposal from the Finance and Agriculture Ministers, sets average profitability standards.
(1) For the determination of the income tax subject to average profitability standards, the total area of all land eligible for agricultural cultivation shall be determined on 1 January of the year to which the tax is to be levied, with the exception of parcels devoted to the cultivation of specific crops.
(2) For the determination of the tax to be paid on income from special crops and the specialised livestock sector (Section 12 (2)), the income actually obtained shall be determined in the calendar year preceding the year for which the tax is levied.
(3) The taxable amount shall be the sum of the revenue determined in accordance with paragraphs 1 and 2.
The Executive Authority of the District National Committee may, after consulting the Executive Authority of the Local National Committee:
(a) increase the tax-based income calculated according to average profitability standards by up to 100%, taking into account the taxpayer's exceptional income, in particular income from occasional activity and by-production;
(b) reduce the tax-based income calculated according to average profitability standards for small farmers by up to half, if local circumstances so require, particularly in the mountain and potato-oat areas.
Tax rate
(1) The agricultural tax is:
| při základu daně | |||
|---|---|---|---|
| nad Kčs | do Kčs | ||
| 4 000 | 5 % | ||
| 4 000 | 8 000 | 200 Kčs a | 7 % ze základu přesahujícího 4 000 Kčs |
| 8 000 | 12 000 | 480 Kčs a | 10 % ze základu přesahujícího 8 000 Kčs |
| 12 000 | 20 000 | 880 Kčs a | 15 % ze základu přesahujícího 12 000 Kčs |
| 20 000 | 30 000 | 2 080 Kčs a | 22 % ze základu přesahujícího 20 000 Kčs |
| 30 000 | 4 280 Kčs a | 30 % ze základu přesahujícího 30 000 Kčs. | |
(2) Fees engaged in agricultural production at an area of more than 20 arcs, where their income or income of their spouses or of their spouses or spouses is due to employment or private gainful activities, etc. exceeds their income from the operation of agricultural production, the national committee will increase the tax levied by up to 100%, as a rule by at least 100 CZK.
(3
(a) 5, - to 7, - CZK for each litre of wine produced,
(b) 3,50 to 5, - Kčs for each kilogram of grapes harvested,
which they shall not deliver at fixed buying-in prices to the central funds and, where appropriate, to be used for own consumption in excess of the fixed quantity. *)
(4) The tax shall not be measured if, after an increase or reduction, it is less than 20 CZK.
Tax increases and reductions
(1) The tax levied on taxpayers who do not have underage children will be increased by 10%.
(2) Charges with two minor children shall be reduced by 15%, by 30% with three children and by 45% with four or more children, but not more than 1 200 CZK. The tax will be reduced only if another tax has not been reduced for the same reason.
Taxes free of minimum
Taxpayers who are dependent on their family's nutrition and nutrition solely on agricultural income shall not be tax-free unless they exceed 3000 Kcs per year.
(1) If a taxpayer becomes a member of a single agricultural cooperative during the year, the tax payments shall be written to him (Paragraph 19 (1)) if they were not due on the date of entry into the cooperative.
(2) If, during the year, a member of a single agricultural cooperative has been or has been excluded from the single agricultural cooperative, he shall be charged a tax on that year on the detailed income attributable to the total area of land allocated to him by the single agricultural cooperative.
Payment of tax
(1) The taxpayers are required to calculate the tax themselves and to pay it to the competent national committee in instalments, 20% by 31 March, 30% by 31 July, 20% by 30 September and 30% by 30 November of the current year.
(2) If the taxpayer has been informed of the interpretation of the statutory list on the assessment of the tax, he shall be obliged to pay the tax payments according to the way the tax has been levied on him.
(3) The increase in tax pursuant to Paragraph 20 (3) shall be due within 45 days of the date of unloading of the statutory list or 15 days of the date of delivery of the payment notice. The difference between the tax levied on the increase in the tax base pursuant to § 14 and the tax increase pursuant to § 15 (2) and (3), if it relates to late payments, shall be due within 45 days of the date of unloading of the statutory list, or 15 days of the date of service of the payment notice. The remaining amounts are due in regular instalments of the tax.
Common provisions
Confession
(1) Anyone who is liable to pay the agricultural tax must submit by the end of February each year to the competent management authority of the district national committee a declaration of all the circumstances relevant for the assessment of the tax. In addition, each person invited by the management authority of the District National Committee to submit a confession shall be required to submit a confession.
(2) The VAT return need not be lodged by taxpayers who have not changed the circumstances relevant to the assessment and who shall notify the national committee within the time limit referred to in paragraph 1.
(3) If the taxpayer does not submit the return or notification on time, the tax may be increased by up to 10% pursuant to Paragraph 15 (1).
If the taxpayer starts or ceases to carry out the activities subject to that tax (Sections 6 and 11), he shall be obliged to notify the management authority of the District National Committee within 15 days.
Notification of the tax regulation
(1) The management authority of the district national committee shall inform the single agricultural cooperatives of the determination of the provisional tax liability and the assessment of the tax by means of payment. The other taxpayers residing in the district of the same local national committee shall inform the tax authorities of the bulk list through the executive body of the local national committee.
(2) The list shall be drawn up by the local national committee within 7 days of reaching public consultation for a period of 30 days.
Tax control
(1) The executive bodies of the national committees shall examine the timeliness, accuracy and completeness of the payment of the tax and the accuracy and completeness of the tax returns.
(2) The taxpayers shall be entitled and obliged to cooperate in the control, to provide explanations and evidence to the executive bodies, to submit documents and aids concerning the facts relevant for the assessment of the tax and to do whatever is necessary to facilitate and accelerate the control.
Appeals
An appeal may be made to the Executive Authority of the District National Committee within 15 days of delivery of the payment notice or within 45 days of the date of unloading of the statutory list for public consultation.
Penalties
If the tax (tax advance) has not been paid on time, the taxpayer shall be obliged to pay a penalty of 5% of the arrears of the tax with the facilities established on 31 March, 31 July and 30 November.
Limitation
(1) The tax cannot be levied and enforced after three years from the end of the calendar year in which the taxpayer was obliged to submit the VAT return.
(2) Where a measure or recovery operation is carried out, the limitation period shall run again from the end of the calendar year in which the taxpayer was informed of the act.
Final provisions
(1) Agricultural tax has been the budget revenue of local and regional national committees since 1961.
(2) The Regional National Committee may, with the agreement of the Regional National Committee, delegate the administration of agricultural tax to the Local National Committee.
Empowerment
(1) The Government may
1. adjust, where necessary, the percentage of reduction or increase in the rate of tax referred to in Article 8 (2);
2. provide tax relief for single agricultural cooperatives, for taxpayers of certain areas, or for certain other groups of taxpayers, and provide relief for damage caused by natural disasters.
(2) Ministry of Finance
1. may take measures to prevent irregularities and hardships which might arise under this law;
2. Adapts the procedure for the tax;
3. issue the provisions necessary for the implementation of this law.
(3) The Minister for Agriculture is hereby authorised to establish production areas and to include individual municipalities in the agreement with the Minister for Finance.
As from 1960, Act No. 77 / 1952 Coll., on Agricultural Tax, as amended by the legislation amending it and supplementing it, and the regulations issued thereunder, shall be repealed.
This Act shall take effect from the date of its publication and shall apply to the agricultural tax from 1960 onwards; it shall be carried out by the Minister of Finance in agreement with the Minister for Agriculture and other participating members of the Government.
Novotný v. r.
Fierlinger v. r.
Broad v. r.
Děuriš v. r.
Strougal v. r.
*) The sale of wine directly to consumers is prohibited by Decree No. 103 / 1962 Coll., on the treatment of the sale of surplus agricultural products.
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Regulation Information
| Citation | Act No. 50 / 1959 Coll., on Agricultural Tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 24.07.1959 |
|---|---|
| Effective from | 24.07.1959 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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