Act No. 78 / 1952 Coll.
Public income tax Act
Valid
Effective from 01.01.1953
78.
Law
of 11 December 1952
on the income tax of the population.
The National Assembly of the Czechoslovak Republic decided on the following Act:
Tax duty.
Who pays the tax?
The tax shall be paid by the physical persons of all their income which are not subject to payroll, literary, artistic or agricultural taxes.
The tax period.
The tax shall be charged for each calendar year following its expiry except as provided for in Paragraph 23 (3) (2).
The tax base.
The basis on which the tax is levied is the difference between the total income of the taxpayer (both in cash and in kind) subject to the same tax rate and the expenses incurred to obtain income.
If the taxpayer has an employee in the undertaking or in the gainful activity and the taxable amount established under Paragraph 3 is less than 30% of the gross wage cost of those employees, the taxable amount shall be 30% of the gross wage cost; However, a spouse or spouse and minor children shall not be considered as employees.
Taxation of income from work not performed in employment and income of small craftsmen and traders.
Tax rate.
The income from the private activity of doctors, dentists and similar professions, the remuneration for giving scientific, professional and expert opinions of all kinds, the income from private teaching of all kinds and the income of craftsmen and tradesmen who do not have employees shall be taxed as follows:
| při základu daně | činí daň | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| přes Kčs | do Kčs | ||||||||
| 15.000 | 5% | ||||||||
| 15.000 | 30.000 | 10% | |||||||
| 30.000 | 40.000 | 3.000 | Kčs | a | 15% | ze základu přesahujícího | 30.000 | Kčs | |
| 40.000 | 60.000 | 4.500 | ,, | a | 25% | ,, | 40.000 | ,, | |
| 60.000 | 90.000 | 9.500 | ,, | a | 35% | ,, | 60.000 | ,, | |
| 90.000 | 140.000 | 20.000 | ,, | a | 45% | ,, | 90.000 | ,, | |
| 140.000 | 230.000 | 42.500 | ,, | a | 55% | ,, | 140.000 | ,, | |
| 230.000 | 500.000 | 92.000 | ,, | a | 65% | ,, | 230.000 | ,, | |
| 500.000 | 267.500 | ,, | a | 80% | ,, | 500.000 | ,, . | ||
Tax increases and reductions.
(1) Tax pursuant to § 5 increases
(a) to taxpayers who do not support any person by 40% of the tax; and
(b) to taxpayers who support one person by 20% of the tax.
(2) The tax provided for in Article 5 is reduced by 30% to taxpayers who support more than three persons, but by a maximum of CZK 6,000.
(3) The same person may be recognised as a dependent person only for one taxpayer and for the same taxpayer only for one tax.
(4) The tax will be reduced only if the taxpayer has not been reduced for the same reason, wage or agricultural tax.
The tax provided for in Article 5 with an increase under Article 6 must not amount to more than 80% of the tax base.
Tax-free minimum.
The tax shall not be measured if the taxable amount does not exceed 12 000 CZK and if the taxpayer is dependent solely on the income referred to in § 5 of his family's nutrition and nutrition.
Taxation of other income.
Tax rate.
(1) The income from buildings, the income of traders, hauliers, boatmen and inns, the income of artisans and tradesmen who have employees, and any other income other than those taxed under Paragraph 5, shall be taxed as follows:
| při základu daně | činí daň | |||||||
|---|---|---|---|---|---|---|---|---|
| přes Kčs | do Kčs | |||||||
| 15.000 | 6 % | |||||||
| 15.000 | 30.000 | 12% | ||||||
| 30.000 | 40.000 | 3.600 | Kčs | a | 18% | ze základu přesahujícího | 30.000 | Kčs |
| 40.000 | 60.000 | 5.400 | ,, | a | 27% | ,, | 40.000 | ,, |
| 60.000 | 90.000 | 10.800 | ,, | a | 38% | ,, | 60.000 | ,, |
| 90.000 | 140.000 | 22.200 | ,, | a | 50% | ,, | 90.000 | ,, |
| 140.000 | 230.000 | 47.200 | ,, | a | 62% | ,, | 140.000 | ,, |
| 230.000 | 500.000 | 103.000 | ,, | a | 75% | ,, | 230.000 | ,, |
| 500.000 | 305.500 | ,, | a | 90% | ,, | 500.000 | ,, . | |
(2) The tax base shall also include the income of the taxpayer's wife (spouse) or partner (partner) and minor children, if they live with the taxpayer in the common household.
Tax increase.
Tax pursuant to § 9 increases
(a) to taxpayers who do not support any person by 40% of the tax; and
(b) to taxpayers who support one person by 20% of the tax.
The tax provided for in Article 9 with an increase under Article 10 must not amount to more than 90% of the tax base.
Tax-free minimum.
The tax shall not be measured if the taxable amount does not exceed the amount of CZK 9.000 and if the taxpayer is dependent solely on the income referred to in Section 9 by his or her family's nutrition and nutrition.
Common provisions.
Confession.
(1) The taxpayer is obliged to submit a VAT return for the previous year by 31 January.
(2) If the taxpayer does not submit the confession on time, the tax may be increased by up to 10%.
Tax assessment.
The tax shall be levied by the district national committee in whose district the taxpayer is resident; The tax assessment shall be notified to the taxpayer by means of payment.
An appeal.
(1) The taxpayer may lodge an appeal with the district national committee which issued the payment notice within 15 days of its receipt.
(2) The appeal shall be decided definitively by the Regional National Committee. If the legal question is not met and the appeal is fully appealed, it shall be decided definitively by the District National Committee, unless the taxable amount exceeds CZK 250,000.
Pay tax.
(1) The taxpayer shall calculate the tax itself and pay it to the competent national district committee by 31 January following the end of the year for which the tax is charged.
(2) The tax increase referred to in Article 13 (2) shall be due within 15 days of the date of receipt of the payment notice.
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 are not required to be paid by taxpayers whose annual tax liability does not exceed 100 Kcs.
(1) If the taxpayer begins or ceases to carry on business or receive income subject to that tax, he is obliged to notify the district national committee within 15 days.
(2) The district national committee may provide for tax advances for new taxpayers (Paragraph 17), taking into account the taxpayer's foreseeable income and the rest for the assessment of the tax in question.
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.
Silence.
(1) The tax cannot be levied and enforced after three years from the end of the calendar year in which the taxpayer was obliged to submit the VAT return.
(2) Where a measure or recovery operation is carried out, the limitation period shall run again from the end of the calendar year in which the taxpayer was informed of the act.
Liberation.
The following shall be exempt:
1. diplomatic representatives mandated by the Government of the Czechoslovak Republic, professional consuls and other persons enjoying the rights of exterior, if they are not Czechoslovak nationals and if reciprocity persists.
Tax control.
The taxpayers shall be subject to on-the-spot checks by the District and Regional National Committees to verify the timeliness, accuracy and completeness of the payment of tax and tax returns according to the facts applicable to the tax.
Final provisions.
(1) The Government is hereby authorised to adjust, as necessary, the percentage of tax increases and reductions provided for in Sections 6 and 10.
(2) The Government may exempt certain groups of taxpayers or certain types of income.
(3) Ministry of Finance:
1. Is empowered to authorise, for certain groups of taxpayers, the establishment of a flat-rate amount of the public income tax which would include, where appropriate, the obligation to trade tax;
2. Determines under which conditions the taxpayer is not obliged to submit a tax return annually and when the tax assessment is valid for several years;
3. Specifies in which cases the organisation of the socialist sector is required to reduce the advance on the income tax of the population;
4. May take measures to prevent irregularities and hardships which might arise from this Act;
5. Is empowered to adjust the procedure relating to this tax;
6. Issue the regulations necessary to implement this law.
(1) In the beginning of the calendar year 1952, the provisions which are contrary to the provisions of this Act are deleted. in particular:
1. Act No. 50 / 1948 Coll., on Trade Tax;
2. Act No. 60 / 1950 Coll., on the tax on separate activities.
(2) Starting with the calendar year 1953, Act No 294 / 1948 Coll., on a special interest tax on savings deposits is hereby repealed.
(3) The provisions of the Act on Direct Taxation, with the exception of the provisions on rent tax levied by withholding, which shall expire on 31 December 1952, are hereby repealed, starting in the financial year 1953.
The tax under this Act shall be determined for the first time on the income generated in the calendar year 1952, with the exception of interest on savings deposits and other benefits subject to a withholding tax.
This Act shall take effect on 1 January 1953; to be carried out 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. 78 / 1952 Coll., on Population Income 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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