Act No. 62 / 1977 Coll.
Law on adjustments to the system of levies and taxes of organisations
Valid
Effective from 01.01.1978
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62
THE LAW
of 26 October 1977
on adjustments to the system of levies and taxes on organisations
The Federal Assembly of the Czechoslovak Socialist Republic decided on this law:
State budget contributions and social security contributions
Act No 111 / 1971 Coll., on contributions to the state budget and social security contributions, as amended by Act No 154 / 1976 Coll., amending the statutory regulation of social security contributions rates, is amended as follows:
1. in Article 1, paragraph (c) shall be deleted;
2. In Article 2 (1), the dot after point (n) of the semicolon is replaced by the following:
"(o) economic organisations with international participation located in the Czechoslovak Socialist Republic and branches of economic organisations with international participation established in the territory of the Czechoslovak Socialist Republic, provided that they can acquire rights on their behalf and commit themselves."
3. Article 2 (2), (3) and (4) reads as follows:
"(2) The capital contribution shall be carried out by the organisations referred to in paragraph 1 under (a), (b), (j), (k), (l) and (m) with the exceptions referred to in paragraph 3.
(3) They do not make a payment on the assets:
(a) mining organisations whose main activity is the extraction or modification of solid fuels or ores, the search and extraction of nutrients, the energy organisation involved in a single electricity system, the principal activity of which is the production or distribution of electricity and heat (with the exception of plant power plants), the gas organisation principally engaged in the production, distribution, transport or storage of heating gases, the organisation of Czechoslovak automotive repairs, the organisation of geological exploration, the organisation of water resources and the establishment of buildings;
(b) the Directorate-General, if more than half of the subordinate organisations are not subject to a capital contribution;
(c) state economic organisations whose relationship to the State budget is determined by a financial plan.
(4) The social security contribution shall be paid by the organisations referred to in paragraph 1 and by the state economic organisations whose relationship to the State budget is determined by a financing plan. ';
4.
"(2) The Government of the Czechoslovak Socialist Republic may designate organisations engaged in foreign trade activities for which the economic results of agreed prices and foreign direct trade costs are not included in the profit contribution base. From these economic results a contribution to the state budget shall be made on the basis of the conditions laid down by the Federal Ministry of Finance according to principles approved by the Government of the Czechoslovak Socialist Republic."
5. Article 4 (3) reads as follows:
"(3) For state economic organisations whose relationship to the State budget is determined by a financial plan, the balance sheet profit shall not be increased by deductible items and shall not be reduced by deductible items. ';
6. Paragraph 4 is deleted.
7.
Subordinated liabilities
(1) The attributable items are:
(a) the amounts by which costs or revenues have been increased or reduced in breach of law, in the costs of contributions and subsidies which the organisation is not obliged by law to pay, free of charge, and the amounts by which the organisation has exceeded the binding cost limits laid down in the approved financial plan, the types of which are determined by the Government of the Czechoslovak Socialist Republic; *)
(b) refunds on capital and, where applicable, land taxes;
(c) amounts received as part of the reallocation of funds in the coal industry due to different natural and positional conditions.
(2) The following items are added to the cost of the organisation:
(a) the difference by which fines paid and periodic penalty payments are higher than those received;
(b) surpluses to replace discharges of uncleaned or insufficiently cleaned waste water;
(c) air pollution charges, including the premium;
(d) the negative difference between the manka created and the mank compensation received for state economic organisations with predominantly commercial activities. "
8.
Deductible items
The following items are deductible unless they are legally charged in the cost or profit formation of an organisation:
(a) the capital contribution paid;
(b) the land tax paid;
(c) the difference by which fines and periodic penalty payments received are higher than paid;
(d) the amounts received from another organisation established in the Czechoslovak Socialist Republic from funds which have already been subject to profit or similar tax and the items already subject to profit or loss from the same organisation if they are part of the profit;
(e) amounts granted in the framework of the reallocation of funds in the coal industry due to different natural and positional conditions.
Those deductible items shall not include periodic penalty payments related to those items. ';
9.
Input rate
(1) The rate of profit contribution is 70% of the basis of the levy (Section 4), with the following derogations:
(a) 50% in the case of mining organisations whose main activity is the extraction or modification of solid fuels or ores, the search and extraction of nutrients, energy organisations involved in a single electricity system, the primary activity of which is the production or distribution of electricity and heat (except for plant power plants), gas organisations principally engaged in the production, distribution and transport of heating gases, the organisation of geological exploration, the organisation of water sources, the organisation of construction organisations, organisations principally engaged in the production of construction materials, organisations principally engaged in the production of structures or parts intended for investment construction and defined by the implementing regulation, the food industry organisation and, for the Directorate-General, where at least half of the subordinate organisations operates from profits under this rate or at the rate (e);
(b) 60% for organisations referred to in Article 2 (1) (o);
(c) 75% for foreign trade organisations;
(d) 85% for those cash institutions which are public limited liability companies and have a general reserve fund set up at the level specified by the statutes;
(e) state economic organisations with predominantly commercial activity, state project, project engineering and engineering organisations, state economic organisations research and development bases, state sales and supply organisations, state spa economic organisations, state public car transport organisations, state economic organisations in the field of culture and state civil aviation economic organisations
| při rentabilitě % | % |
|---|---|
| do 5 | 25,- |
| nad 5 do 15 | 25,- + 2,- à |
| nad 15 do 18 | 45,- + 1,7 à |
| nad 18 do 23 | 50,1 + 1,3 à |
| nad 23 do 28 | 56,6 + 1,- à |
| nad 28 do 33 | 61,6 + 0,8 à |
| nad 33 do 40 | 65,6 + 0,6 à |
| nad 40 do 50 | 69,8 + 0,4 à |
| nad 50 do 56 | 73,8 + 0,2 à |
| nad 56 | 75,-. |
(2) The profitability of the organisations referred to in paragraph 1 (e) is calculated as the ratio of the balance sheet profit increased by the deductible item referred to in Article 5 (1) (a) to the total cost, minus the amount by which the balance sheet profit was increased [Article 5 (1) (a)], with precision to the hundredths.
(3) The factor "à" is equal to the percentage of profitability exceeding the lower limit of the relevant drain to the nearest hundredth. "
10.
"If the organisation has income from sources abroad, it may deduct from the profit contribution paid abroad a similar tax or levy, but not more than the amount of the profit payment attributable to those revenues under this Act. '
11. Article 10 (1) reads as follows:
"(1) The name of the organisation shall consist of:
(a) in the case of basic funds and uncompleted investments, the status of the fund of basic funds and investments, and the status of the fund of small business investments;
(b) in the case of circulatory funds, the state of the turnover fund and the state of all other funds of the organisation, except the fund of cultural and social needs and the technical development fund. For domestic equity companies, the assets also constitute paid-up equity capital. '
12. in Paragraph 10 (2) (a), the last sentence for No 6 reads:
"the residual price of the principal assets referred to in Articles 1 to 6 shall be deducted from the assets of the organisation at the level covered by the fund of basic funds and investments, plus the share of the adjustments attributable to those basic funds; ';
13. paragraph 3 shall be deleted in Paragraph 10.
14. Article 11, including the title, reads:
Input rate
The rate of the capital contribution shall be 3% of the base; for construction production organisations, organisations principally engaged in the production of building materials, organisations principally engaged in the production of structures or parts intended for investment construction and laid down in the implementing regulation, in the case of Czechoslovak maritime navigation, Incheby and in the case of Brno fairs and exhibitions, the rate shall be 2%. ';
15. Part III, including the title:
MAXIMAL AMOUNT
(1) The total profit and capital contribution may not exceed 85% of the profit base (Paragraph 4) plus the capital contribution.
(2) Paragraph 1 shall not apply to organisations referred to in Article 7 (1) (c) and (d).
The adjustment of the maximum amount of the contributions under Section 14 shall be made by reducing the profit contribution. If this adjustment cannot be made by reducing the profit contribution, the capital contribution shall be reduced. '
16. Article 16 (1) reads as follows:
"(1) The basis of the social security contribution is the amount of wage resources settled for payment in the current year, reduced by the remuneration paid to the best workers and collectibles of the amount received by the organisation from the state budget as remuneration to the Red Five-Year Battalion or to the Battalion or, where appropriate, to the equivalent standard paid to it, and by the fees charged under the copyright legislation for payment in the current year. *) The rate of contribution shall be 20% of the base with the derogations referred to in paragraphs 2 and 3. ';
17. Article 16 (4) reads as follows:
"(4) Social security contributions include sickness insurance. * *) Social security contributions are part of the organisation's costs."
18. in Paragraph 18 (1), points (e) and (g) are deleted.
19. Paragraph 18 (1) (f) reads as follows:
"(f) payment for exceeding the wage limit paid from the remuneration fund;"
20. Paragraph 26, including the title, reads:
Payment of contributions
(1) The organisation shall pay monthly advances no later than the third day before the end of each month, namely:
(a) to levy on profits with the exceptions set out in paragraphs 2 to 4 as follows:
1. in January, one twelfth of the planned annual levy,
2. as from February, the amount of the advance for the current month shall be calculated on the basis of the balance sheet profit actually realised in the preceding month, reduced by one twelfth of the planned capital contribution for the current year and adjusted by one twelfth of the items referred to in paragraphs 5 (1) (c) and 6 (e) of the current year. If the advance thus calculated for the current month is higher than or below the advance due in the previous month, the organisation shall account for the difference in payment of the advance for the current month,
3. after the end of each quarter (except for the last quarter), the organisation shall calculate how much the profit from the basis actually achieved from the beginning of the year. The difference by which the calculated contribution obligation is greater than or less than the sum of the advance payable on the profit contribution shall be settled by the organisation with a monthly advance on that contribution in the first month of the following quarter. At the request of the organisation, the excess may be settled on other contributions or arrears, or may be repaid;
(b) to a capital contribution of one twelfth of the annual contribution obligation calculated on the basis of the average state of the assets, calculated on the basis of the sum of the book value of the assets at 1 January and the planned capital at 31 December of the current year;
(c) a social security allowance of one twelfth of the planned annual obligation. At the end of each quarter, an adjustment shall be made to the contribution according to the amount of wage actually cleared over the past period as the profit payment [point (a) No 3].
Advances will be rounded down to thousands.
(2) An organisation for which the annual forecast profit contribution is 500 000 CZK up to 1 000 000 000 CZK shall pay advances on a quarterly basis on the basis achieved from the beginning of the year after deduction of advances already due. Advances shall be payable (except for the last quarter) no later than the third day before the end of the first month following the end of the quarter.
(3) An organisation for which the annual forecast profit contribution is less than 500 000 Kcs does not make advances on the profit contribution; an organisation with a planned loss does not make advances on capital contributions; the contributions shall be paid in the annual accounts of the contributions.
(4) The Federal Ministry of Finance may provide for the payment of advances on profit and capital contributions by organisations which have reduced their contribution obligations under Sections 14, 15 and 36.
(5) The organisation shall submit to the authority managing the contributions by 29 January of the current year at the latest the calculation of the planned annual obligations of each contribution.
(6) The authority managing the contributions may, at the request of the organisation, provide otherwise for advances.
(7) If the contributions calculated in the accounts are higher than the advances paid on them, taking into account § 14, the organisation is obliged to pay the difference within the time limit set for filing the bill (§ 22 (1)). If those payments are lower than the advance payments paid on them, the excess payment shall be settled on advance payments in the current year or returned at the request of the organisation.
(8) If the contribution calculated by the organisation in the accounts is less than the payment balance, the organisation shall pay the difference no later than 15 days after delivery of the payment notice.
(9) The provisions on the enforcement of decisions in the rules on taxation and taxation procedures *) apply to all organisations subject to levy; it shall apply mutatis mutandis to the payment of amounts due from the account and to other monetary institutions. ';
21.
Management
(1) (* *) except as otherwise provided in this law.
(2) The Federal Ministry of Finance as regards organisations managed by the federation bodies and organisations referred to in § 2 (1) (o), the Ministry of Finance of the Czech Socialist Republic and the Ministry of Finance of the Slovak Socialist Republic as regards organisations managed by the authorities of the Republics, may reserve for which organisations will authorise the deferral of payment or, as the case may be, payment and advance payments.
(3) The authority managing the contributions may otherwise provide for a period of notification (Paragraph 21 (1)), a period of payment (Paragraph 21 (2)) and a derogation for the submission of accounts (Paragraph 22 (1)). "
22. Paragraph 32 (1) (b) reads as follows:
"(b) reduce or exempt the rate of profit contribution for the organisations referred to in Article 2 (1) (o) or, where appropriate, adjust the basis for the social security contribution."
23. in the first sentence of Article 32 (2), the words "and the organisations referred to in Article 2 (1) (o)" shall be inserted after the words "the governing bodies of the Federation."
24. in Paragraph 32 (2), points (a) and (e) are deleted.
25. Paragraph 33 (1) reads as follows:
"(1) The Federal Ministry of Finance, the Ministry of Finance of the Czech Socialist Republic and the Ministry of Finance of the Slovak Socialist Republic shall, by means of general binding legislation, lay down the manner and details of the implementation of the levy and, where appropriate, tax obligations in the pooling of funds of organisations."
26. In the first sentence of Article 33 (2), the words "and the organisations referred to in Article 2 (1) (o) 'shall be inserted after the words" the governing bodies of the Federation'.
27. Paragraph 33 (2) (a) reads as follows:
"(a) after consulting the Federal Ministry of Foreign Trade of the organisations referred to in Article 2 (1) (o), take measures to ensure reciprocity and facilitate collection of levies;"
28. Paragraph 33 (2) (c) reads as follows:
"(c) allow, on a proposal from the competent central authority, the profit or capital contribution to be made for a production unit of several economic organisations as a whole and to be paid by the Directorate-General or by an equivalent economic management body. Where organisations controlled by the authorities of the Republics are located in the territory of both Republics, authorisation shall be given by the Ministry of Finance of the Republic in which the production unit is located; agreements with the Ministry of Finance and the competent central authority of the Republic in whose territory the production unit is not located shall be required to issue authorisation in such cases; ';
29. Paragraph 33 (2) (d) reads as follows:
"(d) within the framework of experiments approved by the competent government aimed at increasing the interest in improving the use of production funds, to reduce or increase the capital contribution by up to 30%;"
30.
The Federal Ministry of Finance shall lay down, by means of a general binding law, details of the provisions of paragraphs 2, 4 to 7, 10, 14, 15, 22, 23, 26, 27, 30 and 36 of this Act. '
Article 31 (36) reads:
In the case of organisations which are subject to the provisions of Part III of the Act, the total of the profit and capital contribution (Paragraph 14 (1)) shall be reduced by the amount of the allocation to the material interest funds determined according to the standards, *) which exceeds the 15% profit base plus the capital contribution. '
32.
The proceeds of the contributions provided for in Articles 1 (a) and 1 (b) and the social security contribution are derived from organisations managed by the Federation bodies and from the organisations referred to in Article 2 (1) (o) to the federal budget. '
Pension tax and social security contribution
Act No. 113 / 1971 Coll., on Pension Tax and Social Security Contribution, as amended by Act No. 103 / 1974 Coll., on Agricultural Tax, Act No. 142 / 1975 Coll., on the State Budget of the Czechoslovak Federation for 1976, and as amended by Act No. 154 / 1976 Coll., amending the statutory regulation of social security contributions rates, is amended as follows:
1.
Preliminary provisions
This law is governed by
(a) pension tax (profit tax);
(b) social security contributions. ";
Article 2 (2) (b) reads as follows:
"(b) housing cooperatives, folk housing cooperatives and other housing cooperatives (with the exception of district construction housing cooperatives) in respect of income from cooperative housing construction, maintenance (repair) of housing cooperatives' housing funds and repairs in the housing of members of those cooperatives;"
3. the following sentence shall be added to Article 3 (1):
"For cooperatives for the construction and management of garages, a permanent economic activity and revenues arising therefrom are subject to tax. '
4. Article 3 (5) reads as follows:
"(5) In the case of taxpayers who have their registered office in the Czechoslovak Socialist Republic, the tax and income from foreign sources are applied; However, those taxpayers may deduct a similar tax paid abroad on such revenue, but not more than the amount of the tax payable on that revenue under this Act. '
5. In Article 4, paragraphs 2, 3 and 4 are deleted.
6.
Subordinated liabilities
(1) The attributable items are:
(a) the amounts by which the costs or revenues have been increased or reduced in breach of law, in the costs of the contributions and subsidies to which the taxpayer is not obliged by law to pay, free of charge, and the amounts by which the taxpayer has exceeded the binding cost limits laid down in the approved financial plan, the types of which are determined by the Government of the Czechoslovak Socialist Republic; * *)
(b) land tax refunds.
(2) The following items are added to the cost of the taxpayer:
(a) the difference by which fines paid and periodic penalty payments are higher than those received;
(b) surpluses to replace discharges of uncleaned or insufficiently cleaned waste water;
(c) air pollution charges, including the premium;
(d) the negative difference between the manka created and the mank substitutes accepted for organisations having predominantly commercial activities. "
7.
Deductible items
The following items are deductible if they are not charged under the legislation in the cost or profit formation of the taxpayer:
(a) the land tax paid; the deductible item is not, however, the periodic penalty payment related to that tax;
(b) the difference by which the fines and periodic penalty payments received are higher than those paid;
(c) amounts received from another organisation established in the Czechoslovak Socialist Republic from funds which have already been subject to a profit tax or similar tax and items already subject to a profit tax on the same taxpayer if they are part of the profit;
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Regulation Information
| Citation | Act No. 62 / 1977 Coll., on adjustments to the system of contributions and taxes of organisations |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.10.1977 |
|---|---|
| Effective from | 01.01.1978 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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