Decree No. 559 / 1990 Coll.
Decree of the Federal Ministry of Finance amending and supplementing Decree of the Federal Ministry of Finance No. 215 / 1988 Coll., implementing the Act on Agricultural Taxation
Valid
Effective from 01.01.1991
559
DECLARATION
Federal Ministry of Finance
of 20 December 1990
amending and supplementing Federal Ministry of Finance Decree 215 / 1988 Coll., implementing the Agricultural Tax Act
The Federal Ministry of Finance provides, pursuant to Section 42 of Act No. 172 / 1988 Coll., on Agricultural Tax (hereinafter referred to as the Act):
Decree No. 215 / 1988 Coll., implementing the Act on Agricultural Tax, is amended as follows:
1. Paragraph 1 shall become paragraph 1 and the following paragraph 2 shall be added:
"(2) Joint ventures with predominantly agricultural production are those for which the revenues from plant and animal production and agri-chemical activity amounted to more than 50% of the total sales during the previous tax year. For joint ventures whose tax obligations have arisen during the tax period, the relevant ratio of these anticipated sales in the organisation shall be. ';
Article 2 (1) reads as follows:
(k § 13 of the Act)
(1) The deductible minimum on the basis of the profit tax [Paragraph 13 (2) (b)] shall be determined for organisations or, where appropriate, for organisational units included in production economic groups (Paragraph 6 (2)), by a single standard per hectare of agricultural land of 1200, - Cds with derogations provided for in paragraphs 2 to 4. The total deductible minimum in Kčs is the product of the area of all the land and the prescribed standard. In order to determine the year-round tax liability for organisations that have not changed in the area of land during the tax period, the operative area of all the parcels on 1 January of the tax period shall be to the nearest tenth ha (without rounding). For organisations that have changed the area during the tax period, the operative area is calculated as a weighted average according to the formula
V = dost r i = 1nxi.aip,
where V = average area to the nearest tenth ha (without rounding)
xi = area (ha)
ai = number of days corresponding to unchanged area; the date on which the area is changed shall be included in the period preceding that change;
n = number of changes in area
p = number of days in the tax period.
In order to determine the advance on the profit tax, the operative area of the land on 1 January shall be the tax period with a precision of 10% ha (without rounding); for organisations formed during the tax period, the operative area shall be at the date of registration in the company register. ';
3. Paragraph 2 (3) is deleted. Paragraphs 4 and 5 shall be renumbered paragraphs 3 and 4.
This Decree shall take effect on 1 January 1991.
Minister:
Ing. Klaus CSc.
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Regulation Information
| Citation | Decree No. 559 / 1990 Coll., amending and supplementing Decree No. 215 / 1988 Coll., implementing the Act on Agricultural Tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.12.1990 |
|---|---|
| Effective from | 01.01.1991 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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