Legal measure of the Bureau of the Slovak National Council No. 88 / 1969 Coll.
Legislative measure of the Bureau of the Slovak National Council on additional levy, binding limits and changes in pension and taxation of motor vehicles
Valid
Effective from 28.07.1969
88
LEGAL MEASURES
Bureau of the Slovak National Council
of 16 July 1969
on the additional levy, the mandatory limits and changes in pension tax and the taxation of motor vehicles
The Bureau of the Slovak National Council has acted pursuant to Article 121 (3) of Constitutional Law No. 143 / 1968 Coll., on the Czechoslovak Federation, on the following legal measure:
Additional contribution from the increase in average wages
(1) An organisation in which the stabilisation levy is applied (*) is required to make an additional contribution from the average wage increment if the average wage in the organisation for 1969 exceeds the starting base by more than 5% and if the organisation referred to in paragraph 3 is more than 7%.
(2) The additional contribution from the average wage increment is more than 5% double when the base is exceeded and more than 7% four times the total wage increase * *) for 1969. The crossing of the base shall be calculated to the nearest hundredth of a percentage.
(3) An organisation authorised by the Government to make a contribution from wage increases up to a year-on-year increase in average wages of more than 7%, * * * *) will make an additional contribution from the average wage increment of twice the total wage increases of 1969 if the base is exceeded by more than 7% and a four-fold increase from the average wage increment of more than 9%.
(4) The starting base is the average wage in the organization for 1968. In the case of organisations that have been assigned another basis for the calculation of wage income, +) this base shall be used if it is higher than the average wage in the organisation for 1968. For organisations that have been or will be approved by the government, the starting base shall be adjusted by the increase resulting from that adjustment.
(5) The average wage is the proportion of the amount of wages to be paid from the fund of workers without other personal expenses and the actual average number of workers, calculated in accordance with the statistical rules applicable for the current year. The wages that were settled in that year for extraordinary Saturday and Sunday shifts and increased overtime work on working days shall not be included in the wage volume for 1969, provided that the organisation complies with the agreement concluded with the supervisory authority of the economic proceeding on a nationwide economic demand for an increase in the supply of goods or services, on ensuring the smooth unloading and loading of wagons and on the extent of the exceptional shifts and overtime required to ensure these tasks. The organisation shall ensure that the wages charged for these extraordinary shifts and overtime work are duly recorded.
(6) The Government of the Slovak Socialist Republic, or the authorities empowered to do so, will decide on a starting basis for the additional contribution from the increase in average wages for organisations formed in 1969 and in cases related to organisational changes.
(1) The additional contribution from the increase in average wages will be made by the organisations at the same time for 1969 in the annual accounts of relations with the state budget.
(2) The additional levy will be implemented by the central management organisations in the state budget of the Slovak Socialist Republic and by the organisations managed by the national committees in the budget of the Management National Committee.
(3) If the organisation fails to make the additional contribution in full and in due time, it shall pay 0.1% of the amount not paid in due time for each day of delay.
(4) The appeal against decisions of the competent financial authorities to make an additional levy shall not have suspensory effect. *)
Binding limits on the average wage increase
(1) Organisations with low economy efficiency can be set a binding limit on the increase in average wages in 1969. This limit shall be set at an increase in the average wage of up to 3,5%, which shall be established by comparing the average wage amount for the period from the beginning of the month when the limit was fixed until the end of 1969 with the average wage for the same period of 1968.
(2) The binding limit on the increase in average wages is set by the organisations superior to the economic management authorities individually. Where necessary, the government may also set binding limits for individual sectors or sectors.
(3) The first sentence of Paragraph 1 (5) and paragraph 6 shall apply mutatis mutandis to the assessment of the increase in the average wage when setting binding limits.
(4) The setting of a binding limit on the average wage increment is without prejudice to the organisation's obligation to make an additional contribution to the average wage increment.
Amendment to Act No. 159 / 1968 Coll., on Pension Tax
Act No. 159 / 1968 Coll., on Pension Tax, is amended as follows:
"Article 5 reads:
Tax increase
(1) The taxpayers referred to in § 1 (1) (a), (b), (c), (e) - with the exception of cooperative and corporate associations - mainly engaged in business activities where the average wage growth exceeds 5% and does not exceed 7%, the tax shall be increased by an amount to be calculated on the basis of the total volume of annual wage increases - including the share of economic results and other personal expenditure - by a percentage resulting from the product of the percentage of annual average wage increases exceeding 5% and a coefficient of 40. The percentage of annual wage increases shall be calculated to the nearest hundredth. With an average wage increase above 7%, this amount shall be added four times the amount equal to the annual wage increase resulting from an average wage increase above 7%.
(2) The Ministry of Labour and Social Affairs provides a basis for calculating wage increases with the Ministry of Finance for organisations with predominantly commercial activities.
(3) The taxpayers referred to in § 1 (1) (a), (b), (c), (e) - with the exception of cooperative and corporate associations - principally engaged in non-commercial activities, the tax on each individual annual wage of a worker - including shares in economic results and other personal expenses - shall be increased from a difference exceeding the basic wage amount of thirty thousand CZK as follows:
| Roční mzda pracovníka | Zvýšení daně z rozdílu mzdy nad základní částku |
|---|---|
| do Kčs 36 000,- | 15 % |
| do Kčs 42 000,- | 25 % |
| do Kčs 48 000,- | 40 % |
| do Kčs 54 000,- | 60 % |
| do Kčs 60 000,- | 80 % |
| nad Kčs 60 000,- | 100 % |
(4) The competent national councils may, at their request, grant an appropriate advance reduction on such an increased tax up to the rates applicable prior to the application of this law, to taxpayers who ensure an increased range of services and supplies of consumer funds on exceptional shifts or exceptional measures.
(5) For the taxpayers referred to in Paragraph 1 (1) (e), the tax increase is calculated only on the individual annual wages of the taxable workers. "
Change in the taxation of motor vehicles
For production and consumer cooperatives, the tax liability resulting from Act No. 98 / 1964 Coll., on motor vehicle tax shall be abolished on 31 December 1969 and, as from 1 January 1970, the tax liability shall be imposed on them and their associations and undertakings equivalent to the contributions from motor vehicles pursuant to Act No. 8 / 1968 Coll., on the State Budget for 1968 and on certain other financial measures.
Final provision
This legal measure shall take effect on the day of its publication; the provisions of Sections I and II shall apply to the additional levy and pension tax for 1969.
Klokoč v. r.
Ing. Hanus v. r. 1
*) § 8 (1) of Act No. 83 / 1966 Coll., on the fourth five-year piano development of the National Economy of the Czechoslovak Socialist Republic.
* *) According to Section 5 of Law 131 / 1968 Coll. on income and wage increases.
* * *) According to § 7 paragraph 1 or § 2 of Act No. 131 / 1968 Coll.
+) Pursuant to § 5 (6) of Act No. 131 / 1968 Coll.
*) Article 55 (1) of Act No. 71 / 1967 Coll., on Administrative Procedure (Administrative Regulation), and Section 8 of Government Decree No. 107 / 1967 Coll., on the safeguarding of the relations of organisations with the state budget.
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Regulation Information
| Citation | Legislative measure of the Bureau of the Slovak National Council No. 88 / 1969 Coll., on additional levy, binding limits and changes in pension and taxation of motor vehicles |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 28.07.1969 |
|---|---|
| Effective from | 28.07.1969 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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