Act No. 80 / 1952 Coll.
Home Tax Act
Valid
Effective from 01.01.1953
80.
Law
of 11 December 1952
on home tax.
The National Assembly of the Czechoslovak Republic decided on the following Act:
Initial provision.
In order to simplify the taxation of domestic property, a home tax is introduced, replacing the current home tax and the benefits of national committees levied on home property. Home tax is the income of local national committees.
The domestic tax (hereinafter referred to as "the tax ') is administered by district national committees. The Regional National Committee may entrust the administration of the tax to the local National Committee.
What's the tax on?
The tax is paid on residential and operational buildings set up for permanent purposes, with built-up area, courtyard and home garden.
Who pays the tax?
(1) Tax applies
(a) individuals from buildings owned by them and cooperatives, voluntary organisations, other legal persons and associations of persons from both their own buildings and buildings in permanent use;
(b) undertakings, after the establishment, establishment and organisation, operating according to the principles of chozrasčet, of buildings owned and managed by the State or of permanent use thereof (hereinafter referred to as "economic organisation").
(2) The co-owners of the building form one tax base and pay the tax by hand in common and undifferentiated ways.
(3) If the right of use is attached to the building, the usersshall pursue the obligations imposed by this law on the owner of the building.
Basis and rate of tax.
Buildings rented.
(1) The tax shall be calculated on the basis of the rent and the use price in the current calendar year from each of the buildings wholly or partly leased, except for the buildings of economic organisations and cooperatives and buildings referred to in Article 7 (3).
(2) Lease means any abandonment of the use of a building (part of a building), in the case of a courtyard or a home garden to another person for consideration or for free, with the exception of § 7 (2).
(3) The rent is everything the user pays to leave the use of the building or part of it to the courtyard or garden. For residential buildings, rent also includes the payment for the use of building accessories.
(4) The rent does not include compensation
(a) expenditure on the supply of water and the use of sewers;
(b) expenditure on central or district heating and on the supply of hot water (payment for fuel or steam and heating);
(c) the fees (fee) for the removal of ash and waste (solid waste or sewage) procured by a municipal undertaking or other undertaking or special establishment of the national committee;
(d) the costs associated with the performance of the work of the landlord and the remuneration for such work.
(5) The cost of using the building or part of it is equal to the rent that would be obtained by renting it. The cost of use will be increased by 10% to 80% if home gardens are used with the building or part of it. The price of home garden use, if not used also in buildings or parts thereof, is equal to the rent that would be achieved by renting.
The tax on buildings leased annually amounts to 45% of the tax base (Section 5); If the tax base exceeds 30 000 CZK, the tax is 50% per year.
Buildings not rented.
(1) From buildings not rented, except buildings of economic organisations and cooperatives, the tax shall be calculated on the basis of the area under construction.
(2) It is considered not to be rented outside a building used by the owner himself, also a building which is left to the employees of the taxpayer free of charge or for a salary included in the salary (service, natural or deputable apartments) and is not even partly rented.
(3) In municipalities up to 2.000 inhabitants, the tax is calculated on the basis of the area built up also from buildings wholly or partly rented; in municipalities from 2.001 to 6.000 inhabitants, the tax is thus calculated on buildings with less than half of the number of living rooms.
(1) The tax on buildings not rented each year from each square metre to be built in municipalities
| a) do 1.000 obyvatel | 4 Kčs, |
| b) do 6.000 obyvatel | 6 Kčs, |
| c) do 25.000 obyvatel | 10 Kčs, |
| d) s počtem obyvatel více než 25.000 | 13 Kčs, |
| e) v Praze, Brně, Bratislavě a lázeňských místech | 25 Kčs. |
(2) In the case of floor-level operating buildings, the same tax is paid on each floor as on the ground-floor.
(3) The tax referred to in paragraph 1 (a) shall be increased by 50% for single-storey or wholly or partly leased-in buildings (Paragraph 7 (3)) and twice for multi-storey buildings.
(4) In the case of residential buildings with a garden, storey or particularly well equipped, the national committee shall increase the tax referred to in paragraphs 1 (b) to (d) by 10% to 50% and the tax referred to in paragraph 1 (e) by 10% to 100%. The tax shall be increased by 10% to 50% also on residential buildings wholly or partly rented in municipalities from 1.001 to 2.000 inhabitants and on residential buildings partly rented in municipalities from 2.001 to 6.000 inhabitants, provided that the tax is paid on them according to the area of construction (Section 7 (3)). The Ministry of Finance may provide that in certain municipalities other than those referred to in paragraph 1 (e), the National Committee shall increase the tax by 10% to 100% for the reasons set out in this paragraph.
(5) The National Committee may reduce the tax on the buildings it considers to be flimsy accordingly, in the event of total remission; the local national tax administration committee (§ 2) can do so only with the approval of the district national committee.
Economic and cooperative buildings.
From the buildings of economic organisations and cooperatives, the tax shall be calculated on the value shown in balance sheet assets on 1 January of the current calendar year.
The tax on buildings of economic organisations and cooperatives is 1% of the tax base annually (Section 9).
A safeguard clause.
(1) The tax is subject to the legal lien on the building, which, even without the library registration, takes precedence over all liens on the building bound.
(2) The lien referred to in paragraph 1 shall not affect buildings which cannot be stopped or excluded from execution under legislation.
(1) The owner (co-owners) of the building on which tax is paid on the leased buildings (§ 5), from which the rent paid in cash exceeds a total of 15.000 CZK per year, is obliged to pay the rent on a special lease account with the money institution. only individual owners (physical persons) are required to do this. These owners are obliged to pay the rent in advance; the lease reduction or remission arrangements are invalid.
(2) The owner (co-owners) of the building is responsible for the correct and timely collection and removal of the rent.
(3) In particular, the special rental account shall pay the tax and any inheritance benefits and at least 30% of the rent shall be transferred to the repair account of the building.
(1) The legal consequences of the arrangement between the owners of the buildings and other persons relating to the rent which, pursuant to Article 12, must be paid to the special rental accounts of the money institutions are limited to the part of the rent which will be left after payment of the tax and any inheritance benefits and deduction of the amount transferred to the repair account of the building.
(2) Where, pursuant to Article 12, rent must be paid to a special lease account with a money institution, it may be sanctioned by execution (judicial, administrative) only in respect of the part referred to in paragraph 1 lodged with the money institution; otherwise the execution is inadmissible. The same applies to interim measures as to other measures by courts or public authorities.
(3) In the cases provided for in Section 12, the National Tax Management Committee shall be responsible.
Confession. Pay tax.
(1) The taxpayers are required to submit a declaration to the National Committee by 15 February 1953 on a form officially established and to calculate the tax themselves; the return shall be submitted separately for each building according to the condition on 1 January 1953. Otherwise, taxpayers are required to calculate the return and tax only if there is a change in the circumstances applicable to the collection of the tax or to the imposition of the tax within 15 days of the change or after the occurrence of the tax or at an official call; economic organisations and cooperatives shall submit returns in such cases within 30 days of the end of the calendar quarter.
(2) If the taxpayer does not submit the return on time, the tax may be increased by a maximum of 10%.
(3) The tax is paid without the national committee being measured.
Tax assessment.
If the tax has not been correctly calculated by the taxpayer, the national committee shall measure it by means of payment. According to this figure, tax shall be paid if there is no change.
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.
Silence.
(1) The tax cannot be calculated and enforced after three years from the end of the calendar year in which the tax (supplement) became due.
(2) Where an action to measure or recover a tax is carried out, the limitation period shall run again from the end of the calendar year in which the taxpayer was informed of that action.
Control and synergy.
(1) When carrying out the check, the inspection authorities are entitled to enter rooms, facilities and land while carrying out the investigations necessary to establish the facts relevant to the amount of the tax.
(2) Taxpayers shall be entitled and obliged to cooperate with the inspection, to provide explanations and evidence to the control authorities, to submit documents and aids concerning the facts relevant for the assessment of the tax and to do whatever is necessary to facilitate and accelerate the control.
(3) The authorities of the State shall, within the limits of their competence, be required to provide effective assistance in the implementation of this Law and the provisions laid down therein.
Driving.
(1) An appeal may be lodged with the National Committee which has assessed the tax or issued the decision within 15 days of the date of receipt of the payment notice or the decision against the assessment of the tax and decisions in matters governed by this law. If the tax is assessed on a bulk list (Section 20), the appeal may be lodged within 15 days of the date on which the time of unloading of the list for public consultation ends.
(2) The appeal shall be definitively decided by the directly superior national committee. If it is not a legal question and it is fully appealed, it shall be decided by the national committee to which the appeal has been lodged.
(3) The appeal has no suspensory effect.
(4) The tax due and unpaid (including periodic penalty payments) is enforced by administrative or judicial execution.
Power.
(1) The Government may, by order, change the rates of tax paid according to the area of construction (§ 8).
(2) The Minister of Finance shall determine by decree the exemption, the local jurisdiction, the amount of the tax to be paid, if the tax is incurred or ceased during the year in which the tax can be assessed in bulk, and shall issue the necessary provisions for the implementation of this Act. The Minister of Finance may extend the provisions relating to State-owned buildings to national buildings.
(3) The details of the provisions of Sections 12 and 13 are laid down by the Minister for Finance in agreement with the Minister for the Interior by decree.
(1) The Ministry of Finance may:
(a) exempt individual buildings or parts or groups of buildings from tax or authorise tax relief;
(b) to allow derogations from the law for reasons of administrative simplification, in particular by allowing for the proposal of national committees to pay tax in larger municipalities according to the area area built up also on buildings wholly or partly leased;
(c) provide for derogations from the provisions of Paragraph 9;
(d) allow the tax paid on the basis of the area installed to be paid at a lower rate in each municipality;
(e) take measures to prevent irregularities or hardships which could arise from the implementation of the law;
(f) determine the conditions for recovery or determine the conditions under which recovery may be waived on a case-by-case basis.
(2) The Ministry of Finance is hereby authorised to adjust the procedure concerning the tax.
(1) Regional national committees may:
(a) to reduce or eliminate hardships to reduce or forgive tax in individual cases;
(b) authorise repayments or a time limit for payment of the tax if the immediate payment would be accompanied by serious damage to the taxpayer.
(2) The Ministry of Finance shall issue for implementation the provisions of paragraph 1 of the Directive.
Rent arrangements.
The owner (a permanent user) of the building and economic organisation (§ 4 (1)) are required to collect, under this law, amounts which have been collected so far as they have been collected as rent or rooms used (levy on built-up areas) and the charge for cleaning the city (charge for removal of ash and waste, if the removal is not provided by a special installation), at the rate of the last effective annual regulation. These amounts are part of the rent and tenants (users of rooms) are obliged to pay them at the same time as the rent.
Transitional provision.
(1) House tax under the Direct Taxation Act is to be charged to the tax year 1952 only from buildings for which a duty to house tax has been incurred in the calendar year 1951. Otherwise, the domestic tax regulation for the financial year 1951 shall apply, without the issue of a payment order, to the tax year 1952, as the tax obligation; However, this does not apply in cases where the duty to house tax has expired in the calendar year 1950.
(2) Measures taken prior to the entry into force of this Act which comply with its rules shall be deemed to have been taken under it.
Final provisions.
Any provisions contrary to this law or governing matters covered by this law shall be repealed; in particular, the following shall be deleted:
1. beginning in 1953 the provisions of Act No. 76 / 1927 Coll., on Direct Taxation, as amended by the regulations amending it and supplementing it, in so far as they regulate home tax;
2. On 31 December 1952, provisions relating to exemption from home tax or exemption from tax contained in earlier laws and regulations issued under them. This date shall cease to be the date on which the exemption from home tax and the exemption from that tax granted by, or under, the earlier laws.
Efficiency.
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. 80 / 1952 Coll., on Home 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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