Act No. 74 / 1952 Coll.
Act on Performance Tax
Valid
Effective from 01.01.1953
74.
Law
of 11 December 1952
on performance tax.
The National Assembly of the Czechoslovak Republic decided on the following Act:
A performance tax (hereinafter referred to as "tax ') is introduced in order to regularly and in a timely manner drain into the state budget the part of the accumulation generated by companies in the socialist sector by the implementation of works and services.
Who pays the tax.
The tax shall be levied on undertakings, organisations and facilities of the socialist sector (hereinafter referred to as "undertakings'), with the exception of undertakings designated or established for the operation of foreign trade.
Which is subject to tax.
Dani is subject to turnover from the following works and services (hereinafter referred to as "performance ') carried out by the undertaking for another:
1. the manufacture of products of material supplied by the person who ordered the manufacture of the product,
2. repair and repair of goods,
3. road transport,
4. other performances (whether or not servile), excluding industrial and agricultural performance.
A taxable turnover.
(1) The taxable turnover shall be the price of the performance, including the price of the small material provided and used by the undertaking carrying out the exercise.
(2) The taxable nature of the turnover is due to the production of an invoice and, if the invoice has not been drawn up, to another proof of enforcement.
Liberation.
(1) Unified agricultural cooperatives shall be exempt from tax for their performance.
(2) The Government may provide for further exemptions.
As the tax is set.
The tax rate shall be between 1% and 20% of the price of the performance and determined by the Government.
The subsidiary validity of the Turnover Tax Act.
Paragraph 7 to 10 and § 12 to 16 of the Turnover Tax Act apply mutatis mutandis to the tax under this Act.
Top management and surveillance.
The Ministry of Finance is responsible for the highest management, supervision and issue of directives of a fundamental nature.
Power.
(1) The Minister of Finance is hereby authorised to:
(a) issue regulations to implement the law;
(b) otherwise adjust taxation in cases where this is required by the successful performance of the national national economic plan or other important interests or by a more economical way of implementing this law.
(2) The Ministry of Finance is hereby authorised to adjust the procedure concerning the tax.
The effectiveness of the law.
This Act shall take effect on 1 January 1953; it shall be implemented by the Finance Minister in agreement with the participating members of the Government.
Gottwald v. r.
Dr John v. r.
Zaporocký v. r.
Cable v. r.
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Regulation Information
| Citation | Act No. 74 / 1952 Coll., on Performance Tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 22.12.1952 |
|---|---|
| Effective from | 01.01.1953 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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