Act No. 69 / 1956 Coll.
Law amending and supplementing the provisions of certain laws on taxes paid by the population
Valid
Effective from 01.01.1957
69.
Law
of 20 December 1956
amending and supplementing the provisions of certain laws on taxes paid by the population.
The National Assembly of the Czechoslovak Republic decided on the following Act:
Act No. 78 / 1952 Coll., on the Income Tax of the Population, is amended as follows:
1.
"The taxpayer shall be obliged to pay quarterly tax advances for the current year if he carries out or receives revenue subject to that tax, at the rate of one quarter of the last annual tax liability. Tax advances shall be payable by the end of the first month following the end of the calendar quarter. Quarterly tax advances shall not be payable by taxpayers whose annual tax liability does not exceed 100 Kčs. '
2.
"If the tax (tax advance) has not been paid on time, the taxpayer shall be obliged to pay a penalty of 5% of the tax arrears (tax advances) with the accessories established on 31 January 30 April, 31 July and 31 October. ';
Act No. 79 / 1952 Coll., on Trade Tax, is amended as follows:
Article 5 reads:
"Maturity of tax.
(1) The taxpayer shall pay the tax in advance on a quarterly basis, for the first quarter by 15 February, for the second quarter by 15 May, for the third quarter by 15 August and for the fourth quarter by 15 November.
(2) If the tax has not been paid on time, the taxpayer shall be obliged to pay a penalty of 5% of the arrears of the tax with the facilities established on 15 February, 15 May, 15 August and 15 November. '
Act No. 80 / 1952 Coll., on Home Tax, is amended as follows:
Article 16 reads:
"Maturity of tax.
(1) The tax shall be paid on a quarterly basis by 15 February, 15 May, 15 August and 15 November, with the exceptions referred to in paragraph 2.
(2) The tax on buildings not leased (Sections 7 and 8) is due in two equal instalments by 15 February and 15 May. If there is no tax of more than 100 CZK, the taxpayer is obliged to pay the full tax by 15 February.
(3) If the tax has not been paid on time, the taxpayer shall pay a periodic penalty payment of 5% of the arrears of the tax with the facilities established on 15 February, 15 May, 15 August and 15 November and, for the tax on buildings not leased on 15 February and 15 May. '
The Minister of Finance is hereby authorised to:
1. adjust, where necessary, the payment periods within the tax period;
2. change the amount of the late payment penalty as required;
3. lay down the conditions under which the Financial Services of the Councils of the Regional National Committees may waive the regulation of periodic penalty payments.
This Law shall take effect on 1 January 1957; to be carried out by the Minister for Finance.
Zaporocký v. r.
Fierlinger v. r.
Broad v. r.
Děuriš v. r.
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Regulation Information
| Citation | Act No. 69 / 1956 Coll., amending and supplementing the provisions of certain laws on taxes paid by the population |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.12.1956 |
|---|---|
| Effective from | 01.01.1957 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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