Act No. 90 / 1968 Coll.
Law on certain measures in the tax sector paid by the population
Valid
Effective from 01.07.1968
90
THE LAW
of 27 June 1968
concerning certain measures in the tax sector paid by the population
The National Assembly of the Czechoslovak Socialist Republic decided on this law:
In the context of the adjustment of child allowance and education, the Ministry of Finance shall make arrangements for the provision of discounts on wages, income tax on literary and artistic activities, population income tax and agricultural tax.
Act No. 76 / 1952 Coll., on payroll tax, is amended and supplemented as follows:
Article 9 (1) reads as follows:
"In order to calculate the payroll tax, the taxable persons who are disabled or, where appropriate, support the disabled,
(a) one additional dependant, if the taxpayer or, as the case may be, persons entitled to a partial invalidity pension (another similar pension granted to them for their partial invalidity), or, according to the opinion of the social security assessor of the district (district) national committee, are assessed as having received a partial invalidity pension;
(b) two additional dependants, if the taxpayer or, where appropriate, persons who are entitled to an invalidity pension (another similar pension granted to them for their invalidity), or, according to the opinion of the social security assessor of the district (district) national committee, are assessed as receiving an invalidity pension. "
This Act shall take effect on 1 July 1968.
Freedom v. r.
Srkovský v. r.
Ing. Cernik v. r.
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Regulation Information
| Citation | Act No. 90 / 1968 Coll., on certain measures on the tax section of the population |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.07.1968 |
|---|---|
| Effective from | 01.07.1968 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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