Decree of the Ministry of Finance No. 82 / 1962 Coll.
Decree of the Ministry of Finance on the amendment of the Decree implementing the Law on Pension Tax to Cooperatives and Other Organisations
Valid
Effective from 01.01.1963
82.
DECLARATION
Ministry of Finance
of 3 August 1962
amending the Decree implementing the Pension Tax Act on cooperatives and other organisations
For the implementation of the Government Resolution of 12 July 1962, which exempted certain voluntary organisations from the pension tax on cooperatives and other organisations with effect from 1 January 1963, the Ministry of Finance provides, pursuant to Article 11 (3) (d) of Act No 75 / 1952 Coll., on the pension tax on cooperatives and other organisations, as amended by Act No 59 / 1956 Coll.:
Decree of the Ministry of Finance No. 128 / 1960 Coll., implementing the Act on Pension Tax for Cooperatives and Other Organisations, is amended as follows:
1. Paragraph 1 (2) reads: "Under Article 1 (1) (b) of the Act, the following companies are subject to tax: the Czech Federation of Gardeners and Fruit Workers, the Czech Union of Fishermen, the Czech Union of Beekeepers, the Socialist Association of Persons and Associations established under the former general rules on the association and joint cooperative undertakings of single agricultural cooperatives."
2. Where the definition of "voluntary undertakings and other organisations' is used in the further provisions of Decree No 128 / 1960 Coll. [§ 3 (2), § 4 (2), second sentence, § 5 (3) and § 6 (6), second last sentence, § 7 (3) (g)], that is to say, undertakings referred to in point 1.
This decree shall take effect on 1 January 1963.
First Deputy Minister:
Dvořák v. r.
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 82 / 1962 Coll., implementing the Act on Pension Tax of Cooperatives and Other Organisations |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.08.1962 |
|---|---|
| Effective from | 01.01.1963 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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