Act No. 81 / 1952 Coll.
Act on performance tax
Valid
Effective from 01.01.1953
81.
Law
of 11 December 1952
about the show tax.
The National Assembly of the Czechoslovak Republic decided on the following Act:
The purpose of the tax.
The tax on the performance is taxed on the income of businesses and other organizers resulting from the performance.
Who pays the tax.
The tax on performances (hereinafter referred to as "the tax") shall be paid by undertakings, equipment, cooperatives, organisations, associations of persons and individuals (hereinafter referred to as "organisers"), organising for admission lectures, recitations, exhibitions, theatrical, film and puppet performances, concerts and other musical, singing and dancing operations, estates, circus and variety performances, cabarets, carousels, carousels, swings, slides, shooting galleries, games of skill, panoramas, panoptics, folk gatherers, boat rides and pleasure on animals, sports games, races, dancing entertainment, dance courses and other similar entertainment and performances (hereinafter referred to as "performances"). "
Which is subject to tax.
Dani is subject to the total income of the organiser from the admission fee and any other remuneration required from the participants in the performance.
Liberation and relief.
The exemptions and exemptions shall be determined by the Government; it may, on a case-by-case basis, authorise the exemption or relief of the Ministry of Finance.
Tax rate.
The tax rate is between 5% and 40% of the total income from admission and all other fees (Section 3); it is determined by the government.
Show report. Tickets.
(1) Organizers are required to report to the National Committee (§ 13) the performances organised for the admission charge, at the latest two working days in advance, and to submit the ticket to the National Committee for the marking (stamp).
(2) The organisers are required to issue to persons who have paid the admission fee a ticket marked (stamped) by the national committee and which is denominated in the amount of the admission fee paid and the entry ticket for the performance.
(3) The organiser is not obliged to submit and issue tickets if he organises the performance as a voluntary admission fee.
(4) The national committee may, where justified, exempt organisers from the obligations referred to in paragraphs 1 and 2 in whole or in part, provided that payment of the tax is not jeopardised.
Maturity of tax.
(1) The tax on the performance held in the calendar week shall be payable within 5 days of its expiry.
(2) The Ministry of Finance may authorise or order the organiser to pay the tax within a shorter or longer period.
(3) Physical persons are required to pay a reasonable amount in advance. the national committee may require payment in advance from another organiser if the organiser does not hold regular performances in the municipality. The National Committee may forget the performance if the amount requested has not been paid.
Pay tax.
The organiser shall calculate the tax and pay it to the national committee.
Tax report.
(1) The organiser is obliged to submit to the national committee within the time limit within which the tax is paid (Section 7), the tax declaration and to attach to it the tickets not sold which have been marked by the national committee (stamped).
(2) If the National Committee so requests, the organiser shall explain, correct or supplement the reports.
(3) If the organiser finds, in addition, that the tax report submitted to the national committee is incorrect or incomplete, he shall notify the national committee without delay, indicating at the same time what is relevant for the incompleteness or incompleteness.
Tax increase.
If the tax due has not been paid on time, it shall be increased by 5% of the amount not paid on time.
Tax assessment. An appeal.
(1) If the tax has not been paid in whole or in part, the national committee shall measure it with an opinion and invite the organiser to pay the amount of tax not yet paid within 5 days; Paragraph 10 is not affected.
(2) The notice may be appealed against within 15 days of its delivery; the appeal has no suspensory effect.
(3) The appeal shall be decided by the local national committee if it complies fully; otherwise it shall be decided definitively by the national committee of the immediate superior.
Silence.
(1) The tax may not be levied after three years from the end of the calendar year in which the performance took place.
(2) The tax may not be recovered after three years from the end of the calendar year in which the tax was levied.
(3) 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 organiser was informed of the action.
Jurisdiction
(1) The tax is administered by local national committees.
(2) Local jurisdiction shall be governed by the place where the performance takes place, after the opening.
Tax control. Synergy.
(1) Organizers are subject to control by the national committees of all grades. The inspection authorities shall be entitled to participate in the performance or enter the undertaking when carrying out the inspection and to carry out all the investigations necessary to establish the facts relevant to the amount of the tax and its early payment.
(2) Public authorities and organisers, as well as persons involved in the organisation of shows, are required to provide all the data and reports which the national committees will require of them for the purposes of tax.
Tax determination.
The tax revenue is the budget revenue of local national committees.
Supervision.
(1) The financial authorities of the relevant national higher-level committees shall supervise the administration of the tax.
(2) The highest management and supervision are the responsibility of the Ministry of Finance.
Power. Implementing regulations.
(1) The Minister for Finance is hereby authorised to provide for a derogation in cases where the interests of the economic application of this law so require.
(2) The regulations governing the implementation of the Act shall be laid down by the Minister of Finance by means of a decree in the Official Journal or by any other appropriate means.
(3) The Ministry of Finance is hereby authorised to adjust the procedure for the tax.
Transitional provision.
The obligations imposed in Paragraph 6 (1) shall be deemed to have been fulfilled if the organiser has announced the performance or has submitted tickets for marking (stamping) in accordance with the provisions in force until 31 December 1952.
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. 81 / 1952 Coll., on the tax on performance |
|---|---|
| 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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