Decree No. 51 / 1946 Coll.
Decree on the manner in which a fee is to be charged on trade and trade books
Valid
Effective from 16.03.1946
51.
Decree of the Minister of Finance
of 13 March 1946
on the manner in which the trade and trade book fee is to be fixed.
According to Article 8 (8) of the Law of 19 February 1946, No 32 Coll., on the unification and adaptation of certain fee regulations, I declare to Slovakia in agreement with the Financial Officer:
(1) The fee for bound trade and trade books is fixed
1. stamps or officially printed stamps; or
2. cash.
(2) Before paying the fee, the taxpayer shall:
(a) slip the fixed thread through all the sheets so that both ends can be tied and attached to the seal on the inner side of the cover or on the first side of the book (s); and
(b) note on the first page the total number of sheets of the book and the area of individual sheets and attach its legible signature in full.
(1) Where a fee is paid by a taxpayer in respect of bound books by stamp or in cash, he shall submit the books adjusted in accordance with Paragraph 1 (2) to the tax office. If it finds that the conditions are duly met, the Office shall attach the two loose ends of the interwoven yarn with a sealing wax and place an official seal in it.
(2) The stamp stamp to pay the fee for the whole book shall be glued to the first page of the book (the sheet); the Office shall devalue the stamp of the stamp and indicate its total value.
(3) If the taxpayer asks for the official stamp of the stamp of the stamp (stamp of the stamp of the stamp of the stamp of the stamp of the stamp of the stamp), he is obliged to pay in advance the total amount of the fee on the books in cash at the office, which the stamp of the stamp of the stamp of the stamp of the stamp of the stamp of the stamp of the stamp (at that time only the Central Treasury of Prague), or by the ticket of the Postal Savings Office, on the account of that office, and to submit the books either directly or through the tax office. The office of printing of stamp marks shall act mutatis mutandis in accordance with paragraph 1.
(4) In cash, the fee can be paid by the Postal Savings Office card on behalf of the tax office, which confirms on the first page of the book (subscription) the payment of the fee and its amount.
(1) Fee for commercial and business books on loose sheets is hereby established
1. by sticking the stamp or official stamp on each loose sheet; or
2. in cash, on a flat-rate basis authorised for non-chequered applications.
(2) If the fee is paid with stamp free sheets, the stamp shall be applied to each sheet before the first commercial entry and shall be invalidated in accordance with the applicable rules, i.e. it shall be overwritten by at least one line (in Slovakia two rows) of the first entry or stamped at the tax office.
(3) The provisions of Paragraph 2 (3), first sentence, of the first sentence of Paragraph 2 (3), apply to the official stamp of free-leaf stamp.
(4) For the authorisation of a flat-rate of loose sheets, the request shall be made to the District Financial Directorate (Fee Office) before such sheets are used, indicating the approximate number of sheets to be used during a period of at least one year. The application must be accompanied by a model sheet. The Office shall determine the flat-rate amount according to the number and the size of the blank sheets.
(1) Bound trade and trade books, as well as loose sheets, which have been duly scaled or of which the fee has been paid under previous legal provisions, may continue to be used without the addition of a fee.
(2) If the taxpayer continues to use bound trade and trade books which have not yet been charged, since the first entry took place between 1 October 1943 and 15 March 1946, it must recover the fee provided for in Sections 1 and 2. If the part of the book already used is clearly closed or separated, so that it will no longer be written into that part of the book, the fee is allowed only from the remaining blank sheets of the book. In this case, the sealing and encumbrance of the book shall be carried out in accordance with the provisions of Sections 1 and 2 on the first sheet of the part of the book subject to the fee.
(3) If the taxpayer is to be used for the business records of open sheets of commercial and business books which have not yet been charged, since the first registration took place between 1 October 1943 and 15 March 1946, he must recover the fee under the Code § 3.
Fees who, before 30 April 1946, duly arrange the fees for trade and trade books in accordance with the provisions of this Order or apply for a flat-rate permit on loose sheets shall not be charged an increased fee in accordance with § 8, paragraph 7 of Act No. 32 / 1946 Coll.
Dr. Šrobár v. r.
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Regulation Information
| Citation | Decree No. 51 / 1946 Coll., on the method of preparing the fee for trade and trade books |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 16.03.1946 |
|---|---|
| Effective from | 16.03.1946 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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