Decree of the Ministry of Finance of the Slovak Socialist Republic No. 67 / 1972 Coll.
Decree of the Ministry of Finance of the Slovak Socialist Republic on local fee of dogs
Valid
Effective from 01.10.1972
67
DECLARATION
Ministry of Finance of the Slovak Socialist Republic
of 22 August 1972
about local fee of dogs
The Ministry of Finance of the Slovak Socialist Republic provides, pursuant to § 2 paragraph 1 of Act No. 82 / 1952 Coll., on Local Charges:
(1) The fee for dogs ("the fee") is levied by local (urban, district) national committees ("the national committees").
(2) The fee shall be administered by the national committee in whose district the dog holder is resident.
From what charge is paid and who pays it
(1) The fee is payable from dogs older than 6 months.
(2) The fee is paid by the keeper of the dog. The owner of all domestic dogs *) is considered the owner of the apartment. When staying in the perimeter of another national committee lasting more than 15 days, the taxpayer shall be obliged to prove that he has paid the fee (his due amount to the national committee of his residence).
Fee rate
(1) The fee for a dog shall be 120, - Ccs, if not adjusted in accordance with paragraph 3.
(2) In Bratislava and Košice, the fee is 400, - CZK, unless increased in accordance with paragraph 3 (b).
(3) In municipalities with a population of less than 6000, the national committee may reduce the fee rate to a maximum of 30, - Kčs. If the general interest so requires, the national committee managing the fee may in municipalities with population
(a) to increase the fee rate up to 25 000 to 400, - CZK,
b) more than 25 000 and at spa sites increase the rate of charge up to 1000, - Cčs per dog and up to 1500, - Cčs per second and another dog.
(4) For the fee rate referred to in paragraph 3, the population of the municipality shall be determined by the last census. The National Committee may determine if the number of inhabitants of the municipality in the period between the two censuses substantially exceeds or falls below the threshold for the fee rate, that the fee is collected at a rate corresponding to the respective population of the municipality on 1 January of the current year. When merging a municipality with another municipality or with several municipalities, the national committee may apply in each part of the merged municipality the rate of charge in force before the merger.
(5) The national committee may increase the fee referred to in paragraph 3 either throughout its perimeter or only in certain parts of its territory.
Exemption and relief
(1) The fee is not payable from dogs belonging to:
(a) national committees and other budgetary organisations;
b) Association for Cooperation with the Army, the Slovak Hunting Union and the Slovak Red Cross,
(c) blind and helpless persons, if they have a ZTP-P card; the exemption is for the dog they need to accompany or protect,
(d) workers of public authorities and workers of agricultural and forestry undertakings, where the cost of breeding dogs is mainly borne by the administration, the state socialist organisation or cooperative and the dog holder submits their confirmation by 15 February of each year;
(e) members of the armed corps (including protection guards); *) the exemption is only for dogs which are proved by a certificate from the competent authority to be trained or used for service purposes; the exemption is also for breeders of dogs kept for the needs of armed forces,
(f) holders of dogs kept exclusively for scientific purposes and in zoos;
(g) persons enjoying privileges and immunities under international law, provided that such persons are not Czechoslovak nationals and reciprocity is guaranteed.
(2) The exemption provided for in paragraph 1 shall apply and the conditions shall be demonstrated by 15 February each year.
(3) For reasons of general interest, the national committee may reduce the fee or exempt from the fee other than those provided for in the previous provisions. It may also, on a case-by-case basis, grant exemption from the fee or authorise a discount, in particular in social cases and for watchdogs.
(4) The exemption from the fee or reduction shall cease if the reason for which the reduction or exemption was granted ceases to exist.
(1) If a fee obligation is incurred during the year, the fee shall be charged on the first month following the date on which the fee is incurred; the fee for months remaining until the end of the current year shall be paid in proportion to the annual fee, but not less than 10, - Kčs.
(2) If a fee obligation is waived during the year, the fee shall cease to be payable by the end of the month in which it was notified to the national committee. A proportion of the fee paid shall be refunded upon request, if it is at least 10, - CZK.
(1) The payer shall be obliged to submit, on 1 January of the current year by 15 January, a declaration of the fee relating to all domestic dogs kept, even if they are not subject to the fee; for these, the reason for the exemption must be stated. The confession shall be submitted to the National Committee on the prescribed form.
(2) The owner (manager) of the house is required to report in writing to the national committee by 15 January according to the condition on 1 January of the current year on the prescribed form of all dogs in the house kept, even if the fee is not applicable.
(3) In municipalities of up to 6000 inhabitants, the taxpayer shall only be obliged to submit a fee return in accordance with paragraph 1 and the owner of the house shall report all dogs in the house kept in accordance with paragraph 2 when the fee is due. In the following years, if the critical circumstances have not changed, the admission of the fee and reporting of all dogs in the house kept shall be replaced by the registration of dogs provided by the national committee on the inventory of livestock on 1 January of each year.
(4) The payer shall report in writing to the national committee within 15 days any fact which results in obligations to pay the fee or which affects the amount of the fee.
(5) If the taxpayer does not report the facts referred to in the preceding paragraph, the national committee shall increase the fee due in the current year by 50%.
Validity of the fee
(1) The payer is obliged to pay the fee without measuring in advance, namely:
(a) up to 400, - Cds per year by 15 February each year at the latest;
(b) above 400, - Cčs in two equal instalments each year by 15 February and 15 August each year.
(2) If a charge is incurred during the year, the fee (part due) shall be paid by the 15th day of the first month from which the fee is to be paid (Section 5 (1)). The maturity of the fee shall be without prejudice to the submission of an application for exemption or reduction of the fee.
(1) If the fee has not been paid at all or to the correct amount, the arrears shall be measured by payment; the maturity of the fee pursuant to Article 7 is not affected.
(2) If the fee has not been paid in time or at the correct amount, it may be increased by up to 10% of the amount not paid in time.
The National Committee shall issue dog holders a dog mark for replacement, including for those for whom exemption from the fee is due or authorised. The stamp must bear the name of the municipality and the dog's registration number. Dog holders are obliged to ensure that dogs actually wear the stamp.
The fee shall be paid on behalf of the national committee which manages it. If it is more appropriate, the fee may also be paid in cash directly to the National Committee.
(1) The fee may not be levied and enforced after three years from the end of the calendar year in which the fee (supplement) became payable or in which the national committee could charge the fee (supplement).
(2) Where an action is carried out to measure or recover a fee, the limitation period shall run again from the end of the calendar year in which the debtor has been informed of that action.
Management
The rules on proceedings in matters of the fee for dogs shall apply. *)
Transitional provisions
(1) Dog holders whose dogs are registered by the national committees on the date of application of this decree will pay a fee for dogs at the current rates by the end of 1972. * *)
(2) For dog holders who are pensioners and whose dogs were on the register of national committees on 1 January 1972, the national committee shall fix a fee of no more than 400 CZK.
Repeal
Paragraph 3 to 11 of Decree of the Ministry of Finance No 161 / 1960 Coll., which abolishes certain local fees and regulates regulations on local fees for dogs, and § 15 of Decree of the Ministry of Finance No 67 / 1966 Coll., on local charges, is deleted.
Efficacy
This decree shall take effect on 1 October 1972.
Minister:
Ing. Misheje v. r.
*) § 115 Civil Code
*) Sections 20 and 21 of Act No. 23 / 1962 Coll., on hunting, and Sections 18 and 19 of Act No. 102 / 1963 Coll., on fishing.
*) Decree of the Ministry of Finance No. 16 / 1962 Coll., on Tax and Charges Proceedings.
* *) Decree of the Ministry of Finance No. 161 / 1960 Coll., which abolishes certain local fees and regulates regulations on local fee of dogs.
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Regulation Information
| Citation | Decree of the Ministry of Finance of the Slovak Socialist Republic No. 67 / 1972 Coll., on local fee of dogs |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 18.09.1972 |
|---|---|
| Effective from | 01.10.1972 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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