Decree No. 86 / 1984 Coll.
Decree of the Federal Ministry of Finance on certain measures in the population tax sector
Valid
Effective from 01.09.1984
86
DECLARATION
Federal Ministry of Finance
of 3 August 1984
concerning certain measures in the tax sector paid by the population
The Federal Ministry of Finance shall, in agreement with the Ministry of Finance of the Czech Socialist Republic and the Ministry of Finance of the Slovak Socialist Republic and after consultation with the Central Council of Trade Unions pursuant to Article 22 (3) of Act No. 76 / 1952 Coll., on payroll tax, as amended by Article I of Act No. 71 / 1957 Coll., § 16 (2) (c) of Act No. 36 / 1965 Coll., on income tax from literary and artistic activities, and § 26 (2) (a) of Act No. 145 / 1961 Coll., on public income tax:
(1) An aged child until the age of 26 is recognised as a dependent person for the purposes of payroll tax, income tax on literary and artistic activities, and income tax on the population, irrespective of the amount of own income, subject to the other conditions laid down for his recognition, (1) if he does not receive an invalidity pension; and
(a) is continuously preparing for the future profession of study or prescribed training; or
(b) cannot prepare for a future occupation or be employed for a disease; or
(c) for a long-term unfavourable health condition, it is unable to prepare itself continuously for a future occupation or it is capable of preparing itself only under exceptional conditions; or
(d) for a long-term unfavourable health condition, it is unable to carry out continuous or such employment would seriously impair its health.
(2) The preparation of a child for the future occupation referred to in paragraph 1 (a) shall be deemed to be continuous.
(a) studies at secondary and higher educations2) excluding studies at work (evening, long-distance, external, etc.), combined studies and studies for the duration of military basic service (replacement) or the duration of service of members of the armed forces and corps;
(b) training in specialised training courses;
(c) training training, 3)
(d) preparation for work applications in training facilities for citizens with altered workability (4) and in youth facilities requiring special care.
(3) The continuous preparation of the child for the future occupation referred to in points (a) and (b) of the preceding paragraph shall begin not earlier than the beginning of the first year of the school. If the student or student has started to perform his or her studies before that date, his or her continuous preparation for the future occupation shall begin from the calendar month in which he or she began to perform those duties.
(4) The continuous preparation of a child for a future occupation shall also be considered as:
(a) the period from completion of teaching in one school year to the beginning of the following school year if the child continues without interruption in further studies;
(b) the duration of school holidays immediately following the completion of the studies, (5) if the child has not entered a permanent job or has not started other permanent work;
(c) the period after the final completion of the final examination, but no later than the end of the following school year, if the child has not entered permanent employment before the end of that period or has not started other permanent employment;
(d) other study or teaching, if it is based on its scope and level, as decided by the Ministry of Education of the Republic, on an equivalent study in the schools referred to in paragraph 2 (a).
The Decree of the Federal Ministry of Finance, the Ministry of Finance of the Czech Socialist Republic and the Ministry of Finance of the Slovak Socialist Republic No. 161 / 1976 Coll., implementing the Act on payroll tax, as amended by Decree No. 14 / 1982 Coll., is amended as follows:
1. Paragraph 6 (7) to (9) reads as follows:
"(7) The income of pupils and students who are continuously preparing for a future occupation in the form of a daily study shall be taxed at a flat rate of 5% in the case of indefinite employment or in the case of pupils in secondary vocational education and vocational training in vocational development.
(8) The provisions of paragraph 7 shall also apply to pupils and students in the period prior to the start of the school year of the first year of the school and for the period from the end of their studies to the end of their school holidays immediately following the end of their studies, provided that this period is considered to be the continuous preparation of the child for the future occupation. 6)
(9) The pupils and students shall prove to the payer the facts of the studies referred to in paragraphs 7 and 8 by submitting a study licence (study report, school confirmation) or an end certificate (certificate, etc.). The payer shall take account of the licence when withholding the tax from the calendar month in which the data (date of issue and licence number, school name, year of study, etc.) will be submitted and recorded on the payroll or list referred to in Paragraph 14 (3). In the case of students who did not study daily at a lower or the same level of study at a school immediately prior to the admission to a university, the student shall take into account retroactively before the beginning of the first year of the school starting from the month in which the student began to perform his studies. The condition is that the licence will be submitted by the end of September of the same calendar year. '
Article 17 (2) reads as follows:
"(2) In the case of adult children, the certificate issued by the school under Section 16 No 2 shall still apply for the duration of the school holidays immediately following the completion of the studies, provided that the conditions laid down for their recognition as dependants are met. '
The Decree of the Ministry of Finance No. 184 / 1968 Coll., implementing the Act on Income Tax of Literary and Artistic Activities, as amended by Decree No. 151 / 1980 Coll. and Decree No. 14 / 1982 Coll., is amended as follows:
Article 9 (5) and (6) reads as follows:
"(5) The status of 31 December of the year for which the tax is calculated shall be decided by the taxpayer for the dependants.
(6) The right to a reduction on grounds of maintenance of persons will be exercised and demonstrated by the taxpayer in a similar manner to that of a wage tax (7) by 31 January following the end of the year for which the tax is calculated. '
This Decree shall take effect on 1 September 1984. The provisions of this decree shall apply for the first time since the period of pay after 1 September 1984 and for the first time for the measurement of the population income tax for 1984. For the tax on income from literary and artistic activities, the provisions of this decree shall apply for the first time for the calculation of the tax for 1985.
Minister:
Lér v. r.
1) § 7 of Decree No. 161 / 1976 Coll., implementing the Act on payroll tax, as amended by Decree No. 14 / 1982 Coll. § 9 of Decree No. 184 / 1968 Coll., implementing the Act on income tax from literary and artistic activities, as amended by Decree No. 151 / 1980 Coll. and Decree No. 14 / 1982 Coll. Paragraph 29 to 31 of Decree No. 146 / 1961 Coll., implementing Act No. 145 / 1961 Coll., on the Income Tax of the Population, as amended by Decree No. 152 / 1980 Coll. and Decree No. 14 / 1982 Coll.
2) Act No. 29 / 1984 Coll., on the System of Primary and Secondary Schools. Act No. 39 / 1980 Coll., on Higher Education.
3) Paragraph 142 (2) of the Labour Code.
4) § 130 of Decree No. 128 / 1975 Coll., implementing the Social Security Act, as amended by Decree No. 73 / 1984 Coll.
5) Paragraph 17 (3) of Decree No 161 / 1976 Coll.
6) See Articles I (3) and 4 (a) and (b).
7) § 16 of Decree No. 161 / 1976 Coll.
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Regulation Information
| Citation | Decree of the Federal Ministry of Finance No. 86 / 1984 Coll., on certain measures on the population tax sector |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 16.08.1984 |
|---|---|
| Effective from | 01.09.1984 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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