Decree No. 80 / 1979 Coll.
Ordinance of the Federal Ministry of Finance on the increase of the own income threshold, which is relevant for the recognition of dependants in respect of payroll tax
Valid
Effective from 01.08.1979
80
DECLARATION
Federal Ministry of Finance
of 19 July 1979
on the increase of the own income threshold applicable to the recognition of dependants for payroll tax
The Federal Ministry of Finance provides pursuant to § 22 (3) of Act No. 76 / 1952 Coll., on the payroll tax:
The own income threshold, which is relevant for the recognition of a person as a dependent taxpayer and is set out in § 7 (1) (b) and (c), § 5, § 8, § 15 (4) (c) and § 17 (2) of Decree No. 161 / 1976 Coll., implementing the payroll tax law, is increased
(a) for persons whose pension is increased to the lowest rate in accordance with the provisions of § 32 (2), § 42 (1) and (2), § 45 (2), § 57 (2) and (5), § 59 (2), § 60 and § 159 of Act No. 121 / 1975 Coll., on social security, as amended by statutory measure No. 76 / 1979 Coll., on the increase of pensions, and for children preparing for a future occupation by day study or in a teaching relationship to 780, - Kčs monthly;
(b) in other cases at 650, - CZK per month.
This Decree shall take effect on 1 August 1979. It shall apply for the first time to the wage tax deduction starting with the wage period after 1 September 1979, i.e. taking into account the income earned by dependants after 1 August 1979.
Deputy Minister for Finance of the CSSR:
Hájek v. r.
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Regulation Information
| Citation | Federal Ministry of Finance Decree No. 80 / 1979 Coll., on the increase of the own income threshold, which is relevant for the recognition of persons who are dependent on the taxpayer in respect of payroll tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 19.07.1979 |
|---|---|
| Effective from | 01.08.1979 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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