Decree No. 96 / 1968 Coll.
Decree of the Ministry of Finance on certain measures in the population tax sector
Valid
Effective from 01.07.1968
96
DECLARATION
Ministry of Finance
of 28 June 1968
concerning certain measures in the tax sector paid by the population
The Ministry of Finance, by empowerment in Article I of Act No. 90 / 1968 Coll., on certain measures on the section of taxes paid by the population, in § 22 (3) of Act No. 76 / 1952 Coll., on the payroll tax, in § 16 (2) of Act No. 36 / 1965 Coll., on the income tax from literary and artistic activities and in § 26 (2) of Act No. 145 / 1961 Coll., on the income tax of the population, amends and supplements the implementing provisions for these laws as follows:
(1) Only one child is recognised as a dependent person for the purpose of reducing the income tax on literary and artistic activities and on the income of the population from the total number of children to whom child or educational allowances belong. *)
(2) Children are also recognised as dependants
(a) divorce,
(b) a marriage where the taxpayer - without being divorced - does not live permanently with his spouse in the same household,
(c) children born outside marriage,
who do not live with a common household taxpayer and to whom the taxpayer pays maintenance if the conditions for their recognition are otherwise fulfilled. * *)
(1) Children who are not entitled to child or education allowances shall be recognised as dependants only if the conditions laid down for their recognition † are met and the taxpayer submits a written declaration that no allowance for such children or education is due to him or any other person or organisation.
(2) The declaration referred to in the preceding paragraph shall be submitted by the taxpayer:
(b) in the case of tax on income from literary and artistic activities, to the place of payment no later than the end of January for the current calendar year;
(c) in the case of a public income tax to the national committee at the same time as the submission of a return on that tax for the previous year;
(d) in the case of an agricultural tax, to the national committee at the same time as the submission of a return for that tax for the current year.
(1) The amount of own income which is decisive for the recognition of the person who is a dependent taxpayer in respect of payroll tax, in respect of the income tax on literary and artistic activities and in respect of the income tax on the population
(a) in Article 7 (1) (b) and (c), (2) and (10) of Decree No 24 / 1967 Coll., implementing the payroll tax law, shall be increased to 500 Ccs gross per month;
(b) in § 9 (1) of Decree No. 37 / 1965 Coll., implementing the Act on Income Tax on Literary and Artistic Activities, and in § 5 of Decree No. 145 / 1965 Coll., on certain measures in the field of income tax on Literary and Artistic Activities, it is increased to 6000 CZK gross per year,
(c) in paragraph 29 (b) of Decree No. 146 / 1961 Coll., implementing Act No. 145 / 1961 Coll., on the Income Tax of the Population, it is increased to 6000 CZK gross per year.
(1) Article 7 (5) of Decree No 24 / 1967 Coll., implementing the payroll tax law, is amended as follows:
"For the question of whether the supported person (paragraph 1) has his own income in excess of a monthly gross of 500 CZK, all his or her income, such as income from employment, pensions, social support, income from buildings, agriculture, trade, etc. However, no account shall be taken of:
(a) to increase the pension for helplessness;
(b) child and educational allowances;
(c) child support,
(d) the orphan's pension;
(e) in the case of children preparing for a future occupation, with the exception of children studying for employment or other gainful activities and for the duration of the basic military service, a scholarship, provided that there is no compensation for earnings, the value of free-of-charge boarding and free-of-charge meals and clothing under the legislation on the physical provision of young people preparing for a future occupation, the value of in kind provided to university students in the course of their military duties on holidays and occasional earnings, provided that they are not paid for work performed on an indefinite basis. "
(2) The income referred to in § 7 (8) (a) to (g) of Decree of the Ministry of Finance No 161 / 1976 Coll., implementing the payroll tax law, is also not taken into account when determining the amount of the own income of persons who can be recognised as a dependent person, the tax on income from literary and artistic activities and the public income tax.
Article 8 (1) of Decree No 24 / 1967 Coll., implementing the payroll tax law, is amended as follows:
(a) the introductory phrase of paragraph 1 shall be as follows:
"Only:"
(b) Article 2 (e) shall read as follows:
"they have been affected by double-sided deafness or their long-term unfavourable health condition, which significantly impedes their general living conditions, according to the opinion of the assessor, even if those persons do not receive a partial disability pension '.
This Decree shall take effect on the day of its publication; It shall be used for the first time for the wage tax deduction starting with the wage period after 30 June 1968, for the calculation of income tax on literary and artistic activity on income for 1969, for the measurement of the population income tax for 1968 and for the measurement of the agricultural tax for 1969.
Minister:
Ing. Succharda v. r.
*) However, for the purposes of compensation for wages provided to workers under § 26 of Decree No. 66 / 1965 Coll., implementing the Labour Code (military exercises, etc.), all persons who are subject to the conditions laid down in Article 7 of Decree No. 24 / 1967 Coll., implementing the Labour Tax Act, shall continue to be taken into account in determining the number of dependants.
* *) Article 7 of Decree No. 24 / 1967 Coll., implementing the Act on payroll tax and Section 5 of Decree No. 145 / 1965 Coll., on certain measures in the field of income tax on literary and artistic activities.
* * *) Articles 7 and 8 of Decree No. 24 / 1967 Coll., implementing the payroll tax law.
(†) Article 7 of Decree No. 24 / 1967 Coll., implementing the Law on payroll tax, Section 9 of Decree No. 37 / 1965 Coll., implementing the Law on income tax on literary and artistic activities, and paragraphs 29 and 30 of Decree No. 146 / 1961 Coll., implementing the Act on public income tax.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree of the Ministry of Finance No. 96 / 1968 Coll., on certain measures on the tax section paid by 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.
Comments 0