Decree No. 55 / 1946 Coll.
Ordinance on the location of spins in accounts and the payment of charges on accounts by flat rate
Valid
Effective from 27.03.1946
55.
Decree of the Minister of Finance
of 20 March 1946
on the location of transactions in accounts and the payment of charges on accounts by flat rate.
According to § 2, § 6 and § 7, § 3 of the Act of 19 February 1946, No 32 Coll., on the unification and adaptation of certain fee regulations (in the next law only), I declare to Slovakia in agreement with the Finance Officer:
(1) Where a fee is charged by a stamp, it shall be applied on the first page or on the side where the account is numbered when the account is issued. The stamp must be discarded.
(2) The rules on the depreciation of stamp stamps on accounts remain in force. In particular, deactivation may be done by writing through the lower part of the scoreboard any part of the account text (including, where applicable, the date, address or signature of the account) so that it passes continuously with the stamp of the stamp on the paper on which the stamp is affixed, or by means of the stamp applied outside the text of the account (at the unwritten place), restamped with the name or company stamp of the issuer of the account, where the stamp exceeds that part of the stamp on the paper of the account.
(3) An official printed stamp must always be placed on the first page of the account. There's no need for her depreciation.
(1) The application for authorisation to pay an annual flat-rate of 0,3 µm (three-tenths of a promile) from the achieved annual revenue to the location of the collection of accounts (Section 7 (3) of the Act) is submitted to the District Financial Directorate (Fee Office), in whose district is the taxpayer's principal undertaking, plant or establishment. The request is simple.
(2) The office authorising the payment of accounting fees by flat rate shall determine the date from which such payment is authorised in the authorisation notice. By that date, the taxpayer shall be obliged to book the charges on the accounts by gluing the stamp of lading or by using account blankets with an officially printed stamp or, where he has been authorised to pay direct charges on the accounts [§ 28 (b) of the Charges Act, in Slovakia § 58 (a) of the Rules of Procedure], in this way.
(1) A flat-rate fee shall be charged without official evaluation within half-yearly periods, within 14 days of the end of each calendar half-year, to the tax office's check account in whose circumference the taxpayer's principal undertaking, establishment or establishment is. If flat-rate payment has been authorised during the half-year, a flat-rate fee shall be paid for the relevant part of that half-year (starting from the date on which such payment was granted). On the back of the bill in the postal savings bank ticket, the purpose of payment is indicated by the words "Flat fee from accounts."
(2) At the same time as the payment of the flat-rate fee on the accounts, the taxpayer is obliged to notify the tax office to which the flat-rate fee is paid by means of a label (form):
(a) the total sales made during the previous calendar year (for the part of that half-year, if the flat-rate payment was authorised during the half-year), i.e. the sum of the total of all the accounts issued and the sales for cash, and
(b) the amount of the flat-rate payment calculated from this revenue.
(3) The taxable basis for calculating the flat-rate fee on the accounts shall be rounded down to the nearest 1000 Kns.
A payer who has been authorised to pay fees on a flat-rate basis shall, starting on the date on which such payment is granted, indicate on the first page of the accounts which he issues that the fee is to be fixed on a flat-rate basis and indicate the date and number of the authorising notice and the office which issued it.
The obligation to pay a flat-rate fee shall continue until the end of the month in which the taxpayer notifies the office which has authorised him to waive that benefit by flat-rate payment. By the 14th day of the following month, the taxpayer shall pay a flat-rate fee, calculated on the basis of the sales from the beginning of the current half-year to the end of the month in which he waived the benefit. Starting on the first day of the following month, the taxpayer shall be obliged to book charges on the accounts by stamp or officially printed stamp marks in accordance with the general rules. From the same date, the taxpayer shall not use the forms of the accounts indicating a flat-rate payment authorisation.
(1) If the flat-rate fee on the accounts has not been paid at all, the correct amount, or if it has not been paid in a timely or prescribed manner, an increased flat-rate fee of 10 times the amount (in Slovakia no more than 10 times the amount) of the flat-rate fee, which has not been fixed or has not been fixed in a timely or prescribed manner, shall be charged without the introduction of criminal proceedings.
(2) The financial administration is entitled at any time to examine the correctness of the charging bases, the fee notified by the payer, the inspection of trade books, accounting records and the relevant documents of the taxpayer's undertaking, establishment or establishment.
Dr. Šrobár v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree No. 55 / 1946 Coll., on the location of stamps in accounts and the payment of fees from accounts by flat rate |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.03.1946 |
|---|---|
| Effective from | 27.03.1946 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0