Act No. 60 / 1950 Coll.
Tax Act on separate activities
Valid
Effective from 06.06.1950
60.
Law
of 18 May 1950
on the tax on separate activities.
The National Assembly of the Czechoslovak Republic decided on the following Act:
Tax duty.
Dani from a separate activity shall be subject to physical persons in respect of income from employment, occupation or activity where such employment, profession or activity (hereinafter referred to as "separate activity ') does not constitute an obligation
(a) the payroll tax pursuant to Act No. 109 / 1947 Coll.,
(b) agricultural tax pursuant to Act No. 49 / 1948 Coll.,
(c) trade tax pursuant to Act No. 50 / 1948 Coll.,
or it is not production, craft, trade, transport, shipping or hospitality.
(1) Dani is subject in particular to:
1. persons who are literary, artistic or scientific;
2. persons engaged in free professions, such as lawyers, architects, civil engineers and civil geometries, tax and economic advisors, doctors, zodiacs, notaries, patent agents and the like;
3. persons engaged in private teaching of all kinds;
4. persons engaged in other employment, who generally require the operator's personal activity, such as managers, licensed managers of immovable property, recruiters and information agencies, entertainment attractions, etc.;
5. persons who have income from another recurring or one-off activity, such as, for example, the occasional brokering of transactions or services, the submission of expert opinions, the execution of last will and so on.
(2) In the case of income from literary, artistic or scientific activities, tax obligations are imposed if the tax on literary and artistic activities is levied on the payer pursuant to § § § 5 to 10 of Act No. 59 / 1950 Coll. or measures pursuant to § § 11 to 16 of the Act. However, from the income of the tax on literary and artistic activities, the taxpayer has the right to apply for a tax assessment on a separate activity. The exemption provided for in Article 4 of the Act also applies to the tax on separate activities.
The tax period.
The tax shall be charged for each calendar year after its expiry.
The tax base.
(1) The basis of the tax is net income.
(2) Net income is income from, or in connection with, a separate activity (tax on income) after deduction of expenditure on achieving and maintaining such income (§ 7), depreciation and damage (§ 8).
(3) In determining the taxable base, account shall be taken only of the revenue and expenditure effected during the tax period.
(1) Revenue and expenditure are defined as transactions in money, in nature, in work or in any property benefits. Other transactions than in money are valued at current local prices.
(2) However, income other than money is not valued and not included in income if it means saving expenses deductible under § 7. Expenditure in nature, work performance or other property advantages shall also not be valued and not be included in expenditure where expenditure on the measures taken by those natural persons, labour performance or other property benefits is deductible under Section 7.
The following shall not be regarded as income tax:
1. transactions received from private insurance, with the exception of compensation for property damage;
2. discounts on debts arising from the exemption of the taxpayer in judicial or extrajudicial settlement; if these discounts mean saving expenses deductible under § 7, the deductible expenses will be increased by them.
The deductible expenditure (Section 4 (2)) is:
1. operating, maintenance and administrative expenditure,
2. interest on debts;
3. premiums paid for insurance against property damage; and
4. travel and subsistence expenses.
The following shall be deducted from the taxable income:
1. depreciation for the use or other depreciation of investments serving separate activities, as well as damage to such investments where impairment or damage occurred during the tax period;
2. Damage to other assets serving separate activities where they have occurred during the tax period and do not result in a reduction in income or where expenditure on the acquisition of property is not deductible expenditure pursuant to Article 7;
3. in the case of the purchase of investments, acquisition and other costs, where they have not been recognised as deductible in previous years as depreciation, damage, maintenance expenses, etc.
In the case of separate activities, where sound financial records (records) are kept in accordance with the rules on corporate accounting, the taxable amount shall be determined in accordance with the principles applicable to corporate accounting; In doing so, individual items shall be assessed in terms of taxable and deductible terms as those of the same kind when determining the taxable base by income and expenditure.
The tax base under Section 4 to 9 must not be less than 30% of the gross wages of foreign persons employed in carrying out a separate activity.
(1) The taxable amount shall be reduced:
1. about 6.000 CZK per second member of a couple based on marriage or actual cohabitation,
2. about 7.200 CZK per first child,
3. The 8.400 CZK for the second child,
4. 12,000 CZK per third child; and
5. By 14.400 ccs on the fourth and every other child.
(2) The following shall be taken into account in accordance with paragraph 1:
(a) for the second member of the couple and for minors only those living with a taxpayer in the consumer community; and
(b) for older children to those in charge.
(3) Like children, grandchildren, grandchildren, pastors and shelters are also judged.
(4) Persons on whom the taxable person's tax base is reduced under the preceding paragraphs are hereinafter referred to as members of the household.
(5) A household member lives with a taxpayer in the consumer community when his household needs are met and mainly by his means. The consumer community is not excluded from the temporary stay of a non-household national. However, the same person may be recognised as a member of the household only for one taxpayer.
(6) A member of the household is in charge of providing or paying him mainly flat, food and clothing. It is not a measure if the member has sufficient income to feed him.
(7) Taxpayers who are single, widowed, parted or who do not live permanently with their spouse in the same household shall be reduced by 6.000 CZK if they are entitled to a reduction under paragraph 1 2.
Invalidity and other persons physically or mentally defective (e.g. blind, mutilated, etc.), after the taxpayers who are dependent on the members of the household are physically or mentally defective, the taxable amount shall be reduced from 20% to 44%, including by 6.000 CZK and by over 44% by 12.000 CZK. It is assumed that the degree of invalidity of disabled persons enjoying pension benefits from public pension insurance exceeds 44%.
If a widow or minor orphan is a taxpayer after a fallen foreign resistance national or a victim of combat events, national, racial or political persecution, the tax base will be reduced by 6.000 CZK.
In order to reduce the tax base pursuant to § 11 to 13, the operative state is the end of the tax period.
Tax rate.
(1) The tax on separate activities is:
| ze základu | |||
|---|---|---|---|
| od Kčs do Kčs | % | méně o Kčs | |
| 30.000 | 8 | 1.000 | |
| 30.000 | 40.000 | 12 | 2.200 |
| 40.000 | 50.000 | 15 | 3.400 |
| 50.000 | 80.000 | 22 | 6.900 |
| 80.000 | 120.000 | 42 | 22.900 |
| 120.000 | 200.000 | 69 | 55.300 |
| 200.000 | 300.000 | 76 | 69.300 |
| 300.000 | 400.000 | 80 | 81.300 |
| 400.000 | 500.000 | 85 | 101.300 |
| 500.000 | 600.000 | 90 | 126.300 |
| 600.000 | 95 | 156.300 | |
(2) The taxable amount is rounded down to an amount divisible by 100.
(3) Where a tax is levied on a taxpayer in the case referred to in Paragraph 2 (2), the tax on literary and artistic activities levied on the payer shall be deducted from the tax referred to in paragraph 1. If the tax referred to in paragraph 1 exceeds the tax levied on the payer, the taxpayer shall be charged the difference; If the tax levied on the payer exceeds the tax referred to in paragraph 1, the difference shall be refunded if it is more than 100 CZK.
The tax shall not be measured unless the taxable amount does not exceed the amount of CZK 15.000 after any reduction under § 11 to 13.
Tax discount.
(1) The tax will be reduced accordingly for special circumstances which burden the taxpayer significantly but which were not taken into account in determining the taxable amount or in reducing it pursuant to § § 11 to 13.
(2) Such special circumstances shall be deemed to be in breach of the obligations of the taxpayer, the promotion of non-possessive relatives in the line of ascending or descending or in the line of subsidiary to the third degree and of non-possessive persons in the second degree, the costly treatment of the taxpayer or members of his household and the natural disasters.
(3) The discount must be requested in the declaration.
Maturity of tax.
(1) The taxpayer is obliged to calculate the tax itself and pay it to the district national committee by 31 January following the end of the year.
(2) If the tax has not been paid on time, the debtor is obliged to pay a 2% default fee on 31 January, 30 April, 31 July and 31 October if the outstanding amount is more than CZK 2.000.
(3) A fee for travelling entertainment attractions on the basis of a special permit shall be paid before the issue (extension, extension) of the permit is made, an advance of the amount of tax likely to be charged for the year in which the authorisation is issued (extension, extension). The amount of the advance shall be determined by the district national committee.
Confession.
(1) By 31 January, who is liable to pay the tax shall submit a declaration to the district national committee on all the circumstances relevant for the assessment of the tax for the previous year.
(2) If the taxpayer does not submit the return on time, the tax may be increased by up to 10%; the increase is due within 30 days of the date of receipt of the payment notice.
(3) Within the time limit referred to in paragraph 1, the tax payer may apply for the assessment of the tax on a separate activity; the application shall be accompanied by a declaration.
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 national committee cannot determine 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.
Documents and official acts in matters of tax on a separate activity shall be exempt from fees and charges for official acts in administrative matters.
Transitional and final provisions.
(1) The same person may be recognised as a member of the household only for one taxpayer and for the same taxpayer only for one tax.
(2) If a discount pursuant to § 7 or a tax relief pursuant to § 9 of the payroll tax Act has been granted to the taxpayer during the year, the taxable amount of the separate activity tax pursuant to § 11 to 13 cannot be reduced for that year.
(1) The Ministry of Finance may take measures:
1. prevents circumvention of the law, tax evasion and tax evasion;
2. avoid inconsistencies and hardness which could arise from this law;
3. fix by flat rate the expenditure deductible under Article 7;
4. issue binding directives for write-offs for investments (Section 8 No 1);
5. Issue further provisions on the determination of a reasonable tax rebate (§ 17) and on the late payment fee (§ 18 (2));
6. Issue a model form for the declaration (§ 19).
(2) The measures referred to in paragraph 1 (1) to (5) of a general nature shall be declared by the Ministry of Finance on the relevant official list.
The income (income) subject to a tax on a separate activity is not, at the beginning of the financial year 1950, the basis for the assessment of the tax on income, the general tax on income and the tax on income under the Act on direct taxes, as amended by the regulations amending it and supplementing it.
(1) The individual activity tax returns for 1949 are payable by the taxpayers until 30 June 1950. This period shall apply for the year 1949 and for the application referred to in Article 19 (3).
(2) The individual activity tax 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; However, it applies to taxation of income subject to tax on a separate activity achieved after 31 December 1948.
(2) This Act shall be implemented by the Minister for Finance.
Gottwald v. r.
Dr John v. r.
Zaporocký v. r.
Cable v. r.
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Regulation Information
| Citation | Act No. 60 / 1950 Coll., on tax on separate 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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