Decree of the Ministry of Finance of the Czech Socialist Republic No. 6 / 1971 Coll.
Decree of the Ministry of Finance of the Czech Socialist Republic on amendments to Decree No. 6 / 1970 Coll., implementing the Act on Corporate Taxation and Social Security Contributions
Valid
Effective from 11.02.1971
6
DECLARATION
Ministry of Finance of the Czech Socialist Republic
of 15 January 1971
amending and supplementing Decree No. 6 / 1970 Coll., implementing the Act on Corporate Taxation and Social Security Contributions
The Ministry of Finance of the Czech Socialist Republic provides, pursuant to Article 35 of Act No. 173 / 1969 Coll., on Corporate Taxes and Social Security Contributions (hereinafter referred to as "the Act"):
The Decree of the Ministry of Finance of the Czech Socialist Republic No. 6 / 1970 Coll., implementing the Company Tax and Social Security Act, is amended as follows:
1. Article 3 (3) reads as follows:
"(3) The amounts paid for the company's housing construction can be deducted from own resources (including the instalments of the loan for the company's housing construction drawn up until 31.12.1969) and from the loan drawn up after 1 January 1970 but not the amounts of the subsidies granted to the taxpayer for the company's housing construction. Repayments of the company housing loan drawn after 1 January 1970 shall not be deductible. '
2. The following Section 3a is inserted after Section 3, including the title:
Tax rate
(k § 6 of the Act)
(1) The reduced rate of profit tax provided for in § 6 (a) to (c) of the Act also applies to the branch (general) directorates, where that rate applies to at least half of the subordinate organisations.
(2) The tax rate provided for in Article 6 (a) of the Act for organisations principally engaged in the production of structures or parts is applicable to the national companies of the construction works of Uhroneves, Kovona Karviná and the Construction Prefabrication plant Boletry. "
3. In Paragraph 4, the following paragraph 4 is added:
"(4) The residual price of built-in buildings which serve solely for civil defence purposes and specific tasks shall be deducted from the taxpayer's assets in accordance with paragraph 3. ';
4. The following Section 5a is inserted after Section 5:
Tax rate
(k § 10 of the Act)
The reduced rate of capital tax provided for in Section 10 of the Act also applies to the branch (general) directorates-general if that rate applies to at least half of the subordinate organisations. '
5. Paragraph 9 is deleted.
6. In Paragraph 11 (1), the words in brackets are deleted "(until the first measurement of this tax is made)."
Where the National Committees are mentioned in Decree No 6 / 1970 Coll., this means financial administration; if the fees are borne by an organisation governed by national committees, this shall be understood as national committees.
This decree shall take effect on the day of its publication.
Minister:
Lér, CSc.
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Regulation Information
| Citation | Decree of the Ministry of Finance of the Czech Socialist Republic No. 6 / 1971 Coll., on amendments and additions to Decree No. 6 / 1970 Coll., implementing the Act on Company Taxes and Social Security Contributions |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 11.02.1971 |
|---|---|
| Effective from | 11.02.1971 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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