Act No. 59 / 1950 Coll.
Law on the taxation of literary and artistic activities
Valid
Effective from 06.06.1950
59.
Law
of 18 May 1950
on the tax on literary and artistic activities.
The National Assembly of the Czechoslovak Republic decided on the following Act:
Tax duty.
(1) Dani from literary and artistic activity is subject to a physical person in respect of income from the creative or reproductive activity of literary, artistic or scientific, provided that such income is not subject to payroll tax pursuant to Act No. 109 / 1947 Coll.
(2) The widow (partner) or minor orphan shall be subject to a tax on the literary and artistic activities of a person who is literary, artistic or scientific, in respect of the income which that person would be subject to if he were alive.
(1) The activity referred to in Article 1 shall mean:
(a) literary, recitation and lecture activities (artistic, scientific, professional, etc.),
(b) musical artistic activity (composition, conductor and reproduction),
(c) dramatic, musically dramatic, director, choreographic and pantomime, as well as dance art; and
d) artistic activity of art (painting, sculpture, graphics, medals, art photography, architecture, industrial art and used art, etc.).
(2) It does not decide whether to operate on a permanent or occasional basis.
(3) In contentious cases, the Ministry of Finance, after hearing the Ministry of Education, Science and Art, or the Ministry of Information and Information, decides whether a given activity may be regarded as an activity under this Act.
(1) The tax is the income of the taxpayer from the activities referred to in § 2.
(2) The revenue referred to in paragraph 1 (hereinafter referred to as "royalties") shall mean all the royalties of authors or, in any way, the fees for the transfer of copyright or permission to use the work, for the disposal and rental of the work, and the fees for lectures and works of art, as well as advances for such fees.
Exemptions shall be granted on the basis of the prices and rewards of public tenders awarded by the authorities, authorities and institutes of public administration, interest organisations of literary, artists and scientists and the top bodies of voluntary organisations of the people.
Tax collection at the payer's.
(1) The tax shall be levied on the payment of royalties by means of a deduction, provided that it is paid by the authorities, authorities and public administration, legal entity or political party.
(2) The deduction is made at the fee
| do 20.000 Kčs | 3%, | |
| přes 20.000 Kčs | do 60.000 Kčs | 5%, |
| přes 60.000 Kčs | do 100.000 Kčs | 7% a |
| a přes 100.000 Kčs | 10% | |
| z vyplacené částky. | ||
(3) The percentage of the deduction shall be determined by the amount of the fee for the work or law delivered or the performance carried out, irrespective of whether it is paid at the same time or in instalments.
(4) The tax shall be levied on the payer even if it has not been hit. In this case, the tax shall be as much as it would have been in accordance with paragraphs 2 and 3 of the fee plus the tax payable by the payer and shall be payable by the payer.
(1) The tax on royalties paid in the calendar quarter shall be levied by the payee by the end of the following month on the district national committee in whose district the head office of the paying treasury is situated.
(2) If the total tax does not exceed, on a quarterly basis, the amount of CZK 1,000, the tax for the calendar half-year shall be paid by the end of the following month.
(3) The unpaid tax will be enforced on the payer as their debt.
(1) The payers are required to keep records of the fees paid and the tax deducted and paid and to issue to the beneficiaries a certificate of the fee paid and the tax deducted.
(2) The taxpayers shall submit a report on the fees paid and the tax deducted and paid to the district national committee within the time limit referred to in Article 6.
(1) The county national committee, in whose area the head office of the cashier, is located, is responsible for withholding and paying the tax.
(2) The payers are obliged to:
(a) allow the authorities of the district national committee empowered to control the tax to enter the operating rooms at normal operating hours and to enable them to carry out their duties;
(b) provide the necessary explanations and submit the documents to the district national committee, where appropriate, to other control bodies.
(3) The persons to whom fees are paid are required to give an explanation of the type and amount of such fees to the district national committee, if any, to other supervisory authorities.
(4) The same supervisory powers shall also apply to the Regional National Committee and the Ministry of Finance.
(1) Complaints of disputes arising from a deduction between payers and persons to whom fees are paid shall be decided by the district national committee in whose district the head office of the paying treasury is situated.
(2) The District National Committee is required to communicate its decisions in writing to the parties, with a notice of appeal.
(3) The decision of the District National Committee may be referred to the Regional National Committee, which shall decide definitively.
(1) Infringement of obligations imposed in Sections 5 to 8 if they are not punishable under paragraph 2 or under Title VIII of the Law on Direct Taxation, as amended by the laws amending it and supplementing it, will be punishable by the District National Committee in tax proceedings by a fine of up to 5 000 Kcs.
(2) If the payer does not carry out a tax even on an official call, he will be punished, if not for an act of more severe criminal offence, by the District National Committee in tax proceedings, by a fine of up to 100,000 Kcs. In the event of non-availability of the fine, a replacement prison sentence (lock-down) shall also be imposed within 3 months depending on the degree of guilt.
Tax assessment.
(1) The tax shall be charged for each calendar year following the end of each calendar year on which the tax is not levied on the payer.
(2) Tax
| do 20.000 Kčs | 3%, | |
| přes 20.000 Kčs | do 60.000 Kčs | 5%, |
| přes 60.000 Kčs | do 100.000 Kčs | 7% a |
| přes 100.000 Kčs | 10% | |
| z úhrnu honorářů přijatých v kalendářním roce. | ||
(3) The sum of the royalties is rounded down to an amount divisible by 100; If the amount does not exceed CZK 6,000, the tax shall not be measured.
Maturity of tax.
The taxpayer to whom the tax is levied pursuant to Paragraph 11 must calculate the tax itself and pay it to the district national committee by 31 January following the end of the calendar year.
Confession.
(1) The taxpayer to whom the tax is levied pursuant to Article 11 is obliged to submit a declaration to the district national committee by 31 January and to include the fees received in the previous calendar year.
(2) If the taxpayer does not submit the return on time, the tax may be increased by up to 5%; the increase is due within 30 days of the date of receipt of the payment notice.
Local jurisdiction.
The competent district national committee in whose district the taxpayer was resident at the end of the year is responsible for the tax assessment. If the competent district national committee cannot be determined by the taxpayer's residence, it shall be determined by the Ministry of Finance.
(1) The district national committee shall inform the taxpayer of the tax assessment by means of a payment measure.
(2) Until the assessment of the tax, a written appeal may be made to the District National Committee within 30 days of the date of receipt of the payment notice. The appeal shall be definitively decided by the Regional National Committee. If the legal question is not met and the appeal is fully appealed, it shall be definitively decided by the District National Committee, unless the taxable amount exceeds CZK 250,000.
The tax pursuant to § § 11 to 15 shall not be measured if the taxpayer asks for the tax on separate activities under Act No. 60 / 1950 Coll.
Common provisions.
If the tax has not been paid or paid on time, the debtor shall be obliged, if the outstanding amount is more than CZK 2.000, to pay a 2% default fee on 31 January, 30 April, 31 July and 31 October.
(1) The Ministry of Finance may take measures:
1. Extends the range of payers for whom the tax is levied pursuant to § § 5 to 10;
2. authorise, for the revenue from the activities referred to in § 2 (1) (d), the exemptions from § 5 and 11 and prevent irregularities and hardness which could arise from this law;
3. Specifies the obligations of payers to keep records of paid royalties and tax deducted and paid and of the obligation to issue confirmation to beneficiaries (§ 7) and to issue additional provisions on late payment (§ 17);
4. issue a model of the reporting forms (§ 7) and a declaration (§ 13).
(2) The measures referred to in paragraph 1 (1) to (3) of a general nature shall be declared by the Ministry of Finance on the relevant official list.
Documents and official acts relating to the taxation of literary and artistic activities shall be exempt from fees and charges for official acts in administrative matters.
Transitional and final provisions.
The income referred to in Section 3 is not, in the 1950s, the basis for the assessment of the pension tax, the general income tax and the rent tax under the Direct Tax Act, as amended, changing and supplementing it; starting on 1 July 1950, no income tax shall be levied on them by means of a deduction under that Act.
(1) In the year 1949, the tax return on literary and artistic activities is due until 30 June 1950.
(2) The levy on literary and artistic activities for 1949 is payable in two equal instalments; the first instalment by 30 June 1950 and the second instalment by 30 September 1950.
Save as otherwise provided for in this law, the provisions of the Direct Taxation Act, as amended, amending and supplementing it, shall apply mutatis mutandis.
(1) This Act shall take effect on the day of its publication. It applies to the tax on literary and artistic activities for the first time in 1949, excluding the provisions of § 5 to 10, which applies to fees paid after 30 June 1950.
(2) Of the fees received in 1949 for which the tax would otherwise be levied on the payer, a tax shall be charged for the year 1949 in accordance with § § 11 to 16. Also the fees received from 1 January 1950 to 30 June 1950 for which tax would otherwise be levied on the payer shall be charged for the year 1950 in accordance with those provisions.
(3) This law will be implemented by the Minister of Finance.
Gottwald v. r.
Dr John v. r.
Zaporocký v. r.
Cable v. r.
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Regulation Information
| Citation | Act No. 59 / 1950 Coll., on Tax on Literary and Artistic Activities |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 06.06.1950 |
|---|---|
| Effective from | 06.06.1950 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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