Act No. 79 / 1952 Coll.
Trade Tax Act
Valid
Effective from 01.01.1953
79.
Law
of 11 December 1952
on business tax.
The National Assembly of the Czechoslovak Republic decided on the following Act:
Tax duty.
Who and how they pay tax.
(1) The tax is paid by physical persons who carry out any trade (trade, trade, innkeeper, boarders and others).
(2) The tax shall be paid by fixed amounts by type of business and by number of persons employed.
Tax rate.
(1) The tax is collected according to the following table:
| Druh živnosti | Pracuje-li v podniku | Za každého dalšího zaměstnance (včetně učňů) se připočítá Kčs | |||
|---|---|---|---|---|---|
| poplatník sám | s 1 zaměstnancem nebo učněm | s 2 zaměstnanci (včetně učňů) | s 3 zaměstnanci (včetně učňů) | ||
| činí daň ročně Kčs | |||||
| Řemeslné živnosti I. třídy | 4.000 | 8.000 | 15.000 | 23.000 | 10.000 |
| Řemeslné živnosti II. třídy | 6.000 | 12.000 | 22.000 | 34.000 | 14.000 |
| Hostinství | 8.000 | 16.000 | 30.000 | 48.000 | 20.000 |
| Povoznictví s koňskými potahy | 10.000 | 20.000 | 35.000 | 55.000 | 25.000 |
| Autodoprava | 12.000 | 25.000 | 45.000 | 70.000 | 30.000 |
| Obchodní činnost | 12.000 | 25.000 | 45.000 | 70.000 | 30.000 |
(2) The list of craft trades of Class I and Class II shall be issued by the Government.
(3) Where the same person operates more than one business, the tax on each business shall apply separately.
(4) The persons employed in the business are not counted as taxpayers' wife (spouse), mate (species), minors and underage grandchildren and adopted.
Tax relief.
The County National Committees may grant partial or total exemptions to disabled persons who work in the business themselves, whether over-aged or proven.
Check and pay tax.
Tax duty report.
(1) The taxpayer shall be obliged to submit a tax declaration by 30 June of each year and by 31 December to the district national committee in whose district he resides.
(2) If the taxpayer does not report on time, the tax may be increased by up to 10%.
(3) The taxpayer shall be subject to on-the-spot checks by the District and Regional National Committees, which shall verify the timeliness, accuracy and completeness of the payment of the tax and the tax reports on the spot.
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 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.
Silence.
(1) The collection of the tax shall be suspended three years after the end of the calendar year in which the tax was due.
(2) Where an act is carried out to prescribe or enforce a tax, the limitation period shall run again from the end of the calendar year in which the taxpayer was informed of the act.
Final provisions.
Power.
(1) The Government may exempt certain types of activity subject to tax.
(2) Ministry of Finance:
(a) may exempt certain taxpayers;
(b) may take measures to prevent irregularities and hardness which could arise from the implementation of this law;
(c) be empowered to adjust the time limits for reporting trade tax by way of derogation from the provisions of Section 4 and to determine when and under which conditions the taxpayer is not obliged to report trade tax;
(d) is empowered to regulate proceedings relating to that tax;
(e) issue the provisions necessary for the implementation of this Act.
Efficiency and execution.
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. 79 / 1952 Coll., on Trade 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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