Decree No. 98 / 1945 Coll.
Decree of the President of the Republic on transitional measures in the field of turnover tax
Valid
Effective from 05.05.1945
98.
Decret of the President of the Republic
of 13 October 1945
on transitional measures in the field of turnover tax.
On the proposal of the Government,
Transitional adjustment to the Government's Turnover Tax Regulation.
The Government Decree of 25 September 1940, No 314 Coll., on turnover tax, applies only to the following amendments:
1. The words "Reich" and "Reich" are released everywhere.
2. The words "Protectorate of Bohemia and Moravia," "Protectorate of Bohemia and Moravia" and "Protectorate of Bohemia and Moravia" are replaced everywhere by the words "State," "State" and "State."
3.
"2. the first bulk domestic deliveries concerning the necessary raw materials, semi-finished products, consumables and feedingstuffs, followed by the importation of these articles into the country. The Government will determine these articles by further regulation (list of free articles). The tax exemption shall be granted only if the said articles have not been processed or processed in the domestic territory at all, or have been processed or processed in the domestic territory only to the extent provided for by another government regulation and the tax exemption assumptions are established by books; ';
4. In Section 4, No 11, the comma after the word "poor" is replaced by a dot and other words "or for N. S. Pec on the welfare of the people, respectively."
5. In Section 4, No 19, the words "as well as the performance of the maritime port operations' are deleted.
6.
"2. if a legal person operating a business in the country is subject to the will of a resident operator in the country in such a way that he does not have his own will (an organically dependent company)."
7. in § 16, paragraph 2, the words "in the Protectorate of Bohemia and Moravia" are replaced by the words "in the Czech Republic."
8. in Paragraph 24, paragraph 1, the word "protectorate" shall be replaced by "State."
9. the second and third sentences of Paragraph 33 (1) shall be deleted.
Transitional adjustment to the second Regulation on turnover tax.
The Government Decree of 25 September 1940, No 315 Coll., issuing further provisions on turnover tax (Second Decree on turnover tax), as amended by the Government Decree of 6 November 1941, No 390 Coll., shall apply only to the following amendments:
1. The words "Reich" and "Reich" are deleted everywhere, unless otherwise specified.
2. The words "Protectorate of Bohemia and Moravia" shall be replaced everywhere by "State," unless otherwise specified.
3. Article 1 shall read as follows:
Domestic. Foreign.
(1) Only the Czech and Moravian-Silesian countries, including the Czech and Moravian-Silesian countries in the territory of the Czech and Moravian-Silesian countries, which was occupied by foreign power in 1938, are provisionally considered as domestic. A foreign territory means a territory which, according to the preceding sentence, is not considered as a domestic territory.
(2) Where a domestic turnover is carried out, it does not matter for taxation whether an entrepreneur is a Czechoslovak or foreign national, whether he has his domicile or head office in the country, whether he maintains his establishment and issues an account or receives payment. '
4. in Article 10 (2), the words "on the territory of the Reich" shall be replaced by the words "within the territory of the Reich."
5. Article 13 shall also be deleted.
6. Article 14 shall read as follows:
First domestic delivery of imported items.
(1) Imports are concerned if foreign goods are brought into the country.
(2) The supply is exempted as the first domestic supply pursuant to Paragraph 4, No 2 of the Government Regulation if all the following conditions are met:
1. the item delivered must be included in the list of free articles (Annex 1);
2. the delivery of the article imported into the country must be the first domestic delivery;
3. the entrepreneur had to supply the subject in bulk (Article 7);
4. the article was not to be worked or processed in the country (Article 8). The working and processing specifically permitted under Article 15 shall not preclude tax exemptions;
5. these assumptions must be demonstrated by books (Article 10). The records shall also include the entry customs office, the date of import and the place of delivery to the customer. If the article was delivered directly from Slovakia, the place of the customs office of entry and the date of importation must be indicated in the place from which the article was delivered to the entrepreneur. '
7. In Article 15 (1), "Articles 13, 2, 5 and 14, 4" shall be replaced by "Articles 14, 2, 4."
8. the second sentence of Article 15 (2) shall be deleted;
9. Article 17 shall read as follows:
A foreign customer.
(1) The foreign customer referred to in Article 16 (1) is:
1. a customer residing abroad;
2. a branch plant, having its head office abroad and belonging to a resident resident in the country, has concluded a transaction (Article 16, No 1) on its own behalf.
(2) The domestic branch plant is not a foreign customer. "
10. In Article 22 (2), the words "Protectorate of Bohemia and Moravia" shall be deleted.
11. The heading of Article 23 and paragraph 1 of this Article shall read as follows:
"Czechoslovak Post Office.
(1) The State's turnover in public postal and telecommunications operations, including radio, shall be exempt from tax if they fall within that scope. This also includes the secondary telephone stations connected to the public telephone network and the motor vehicle lines of the Czechoslovak Post. '
12. In Article 26 (1), No 1, the comma after the word "poor" shall be replaced by a colon and other words "or for N. S. Pec on the welfare of the people, respectively:" shall be deleted.
13. In Article 26, paragraph 3, No 1, the words "Protectorate Railways of Bohemia and Moravia, Protectorate Post of Bohemia and Moravia and Tobacco Director of the Protectorate of Bohemia and Moravia" are replaced by the words "Czechoslovak State Railways, Czechoslovak Post and Czechoslovak Tobacco Director."
14. In Article 26, paragraph 3, No 2, "Protectorate Railways of Bohemia and Moravia" is replaced by "Czechoslovak State Railways."
15. Article 27 shall be deleted;
16. in Article 28, paragraph 5 is deleted; In the same Article, paragraph 6 shall become paragraph 5.
17. in Article 29 (1), No 1, the words "the District Office" shall be replaced by the words "the Office of the District National Committee (Regional Administrative Commission)."
18. in Article 32 (2), "outside the Reich" is replaced by "abroad";
19. Article 33 shall be deleted;
20. In Article 37 (1), the words "Empire, Protectorate of Bohemia and Moravia, National Socialist German Workers' Party" shall be replaced by "State."
21. In Article 56 (3), the words "whether these plants are located in the Protectorate of Bohemia and Moravia or in other Reich territories" shall be replaced by the words "where payment has been received."
22. in Article 59 (1), "outside the Reich" shall be replaced by "abroad."
23. The following new provisions shall be added to Article 59 (1): "Where the commercial management of an undertaking is abroad, the competent assessment office in whose territory the entrepreneur operates his or her domestic plant or plants and where it operates in the domestic area of several assessment offices, the evaluation office in whose territory the entrepreneur operates its main establishment in the domestic region shall be responsible. The main race is the race with the largest number of employees. '
24. in Annex 1, the words "(Articles 13 and 14) 'are replaced by the words" (Article 14)';
25. In the introductory sentence of Annex 2, the words "13 a 'are deleted.
Cancellation of the average rate of turnover tax.
(1) Paragraph 9, 10 and 19, paragraph 3 of the Second Order of the Minister of Finance of 3 March 1945, No 33 Coll., on simplifications in the field of taxes and charges (the Second Tax Simplification Regulation), and the Order of the Minister of Finance of 13 March 1945, No 131, on the average rate of turnover tax, are repealed with effect from 1 July 1945. They can only be used in the case of turnover taxes which were acquired between 1 January 1945 and 30 June 1945.
(2) It is no longer necessary for the tax administration to set the average rate of turnover for the period from 1 January 1945 to 30 June 1945 or for the relevant part of that period and to notify it to the taxpayer by written terms. It is also no longer necessary for the tax administration to decide separately and to notify the taxpayer that it has abandoned it pursuant to Article 1 (3) in the preceding paragraph of that Decree since the determination and application of the average rate. The calculation and determination of the average rate of turnover tax for the period from 1 January 1945 to 30 June 1945 or for the relevant part of that period, as well as a decision on whether, for that period or the relevant part thereof, the determination and application of the average rate of turnover tax, shall be made by the tax administration when measuring the turnover tax for the calendar year 1945 and shall inform the taxpayer by means of a payment order. If the average rate fixed by the tax administration is higher than the average rate calculated by the taxpayer himself, the taxpayer shall be obliged to pay the tax difference within 30 days of the receipt of the order. If it is not fixed in time, it is obliged to pay a late payment of the arrears fee.
(3) Paragraph 9 (2), second sentence of the second Decree No 33 / 1945 Coll. on tax simplification, does not apply to replacement periods after 30 June 1945.
Turnover tax in the border territory of the Czech and Moravian-Silesian countries.
(1) In the territories of the Czech and Moravian-Silesian countries, which was occupied by foreign power in 1938 (hereinafter referred to as the border territory), the rules on turnover tax on supplies and other transactions, and the rules on turnover tax applicable to other regions of the Czech and Moravian-Silesian countries (paragraph 2) apply instead of the German regulations still in force there.
(2) The provisions on turnover tax referred to in the preceding paragraph (hereinafter referred to as the transitional provisions on turnover tax) shall mean:
1. the Government Decree of 25 September 1940, No 314 Coll., on turnover tax, as amended, is changing and complementary, as well as the amendments provided for in Section 1 of this Decree (the Government Decree on turnover tax);
2. the Government Decree of 25 September 1940, No 315 Coll., issuing further provisions on turnover tax, as amended by the Decree, is changing and complementary, as well as the amendments provided for in § 2 of this Decree (hereinafter referred to as the Second Decree on turnover tax);
3. the provisions laid down under Regulation No 1 and No 2;
4. provisions on direct taxes, provided that they apply in support of the Regulations referred to in Nos 1 and 2.
(3) The substantive (substantive) provisions of the transitional provisions on turnover tax which cannot be applied directly in the border territory shall apply mutatis mutandis.
(4) The Czechoslovak State is a carrier of national sovereignty as regards turnover tax for the period during which the jurisdiction in question is or has been granted. If there is a turnover tax for the period before 5 May 1945, the right of the Czechoslovak financial administration to assess and ensure the tax on the turnover tax which has not yet been calculated and on the tax supplements already assessed is limited. However, the right of the Czechoslovak Financial Administration to recover outstanding turnover tax and its accessories, as well as the right to apply liability for them, shall apply to all outstanding turnover tax and its accessories, regardless of whether or not they have already been assessed and whether or not the legislation under which the tax has been levied. The right to prosecute tax offences in the field of turnover tax is to apply only to turnover tax for the period after 4 May 1945. However, the Czechoslovak State is entitled to enforce and apply liability for arrears on fines and criminal proceedings for turnover tax offences imposed before 5 May 1945. It follows from the provisions of paragraphs 5, 6 and 7 that the extent to which the application of the transitional provisions relating to turnover tax is for the national sovereignty under this paragraph is to apply.
(5) The transitional provisions on turnover tax shall apply without limitation in the border territory:
1. for the turnover tax for the period after 4 May 1945, i.e. for the turnover tax for which the tax was incurred (Section 11 of the Government Decree on turnover tax) after 4 May 1945;
2. for offences relating to turnover tax for the period after 4 May 1945;
3. for refunds to traders and refunds on exports where they relate to export cases (Articles 60 (1) and 67 (1) of the Second Turnover Tax Regulation) which occurred after 4 May 1945.
(6) If there is a turnover tax for the period before 5 May 1945, which has not yet been assessed, or if there is a supplement to the turnover tax already calculated for the period before 5 May 1945, the provisions applicable at the relevant time (i.e. at the time of the establishment of the tax duty) shall be applied if the wording or the democratic principles of the Czechoslovak Constitution (constitutional documents, its components and the laws of the changing and supplementary institutions issued by 29 September 1938) are not affected. However, the transitional provisions on turnover tax shall apply to proceedings.
(7) The arrears of turnover tax with accessories and fines and penalties for criminal proceedings for offences in the field of turnover tax are enforced solely under the provisions of the transitional provisions on turnover tax, whether or not they are arrears for the period before 5 May 1945 or after 4 May 1945. The same provisions shall apply to liability proceedings for such arrears.
(8) Payments (instalments), or comparable transactions, which, before 5 May 1945, fully or partially paid the turnover tax and its accessories or fines and criminal proceedings for turnover tax offences, are recognised as valid. Repayment of these payments shall not be possible unless the Ministry of Finance has specifically admitted them.
(9) Refunds to exporters and refunds on exports in respect of export cases (Articles 60 (1) and 67 (1) of the Second Turnover Tax Regulation), which took place before 5 May 1945, cannot be authorised unless the Ministry of Finance specifically authorises them.
(10) The existing provisions on the average rate of turnover tax can only be applied to turnover tax for the period up to 30 June 1945.
(11) Entrepreneurs may change the way in which turnover tax is granted and paid only with the authorisation of the competent tax administration (Article 57 of the Second Turnover Tax Regulation).
(12) Where the Czech and Moravian-Silesian countries are further discussed, they are always understood as the border territories of these countries, which were occupied by foreign power in 1938.
Collection of turnover tax for beneficiaries of certain supplies and other transactions.
(1) Deliveries or other transactions carried out after 4 May 1945 in the Czech and Moravian-Silesian countries by an entrepreneur residing or having his registered office in Germany are taxed with the recipients of such supplies and other transactions if they are entrepreneurs.
(2) The provisions of paragraph 1 shall not apply to supplies and other transactions carried out by an undertaking or establishment located within the country and operated on behalf of the entrepreneur referred to in paragraph 1.
(3) The turnover tax shall be 2% of the remuneration for each taxable supply or other supply referred to in paragraph 1. It is reduced in the case of grain, flour, scrap or bran of grain, and in the case of bakery goods made of it to 1%. Tax exemptions shall not be taken into account.
(4) The beneficiary shall be entitled to deduct from the remuneration to be paid for the supply or other transactions an amount equal to the amount of the turnover tax which he is obliged to pay under paragraphs 1 and 3. The tax on the turnover of the remuneration paid between 5 May 1945 and the date of publication of this decree shall be liable to be deducted from the remuneration to be paid to the entrepreneur referred to in paragraph 1 after the date of publication or to someone else on behalf of that entrepreneur. In the absence of such a payment, the beneficiary shall be entitled to apply to the entrepreneur referred to in paragraph 1 or to the person who has accepted on behalf of the entrepreneur the payments for supplies and other transactions referred to in paragraph 1 in order to compensate him for the amount of turnover tax which the beneficiary is obliged to pay on the remuneration paid between 5 May 1945 and the date of publication of this decree.
(5) The recipient shall pay the tax referred to in paragraph 3 to the competent tax office in quarterly instalments. The basis shall be any remuneration paid by the beneficiary in the calendar quarter to an entrepreneur resident or established in Germany or to anyone else on behalf of that entrepreneur for supplies and other transactions referred to in paragraph 1. The tax on turnover from the remuneration paid between 5 May 1945 and 30 September 1945 is due on 10 October 1945.
(6) The beneficiary shall include in his turnover tax return the fees he has paid for supplies and other transactions referred to in paragraph 1 and shall add to it a set-up of which, according to each tax rate (paragraph 3), it shall be clear how much the individual remuneration was and to whom and when it was paid.
(7) The turnover tax referred to in paragraph 3 shall be charged to the beneficiary by the competent tax administration together with the other turnover taxes.
(8) Otherwise, the provisions of the Government Decree on Turnover Tax, the second Decree on Turnover Tax and the provisions issued thereunder apply mutatis mutandis.
A bonus to miss.
(1) In the case of turnover tax (with accessories and reimbursement of costs of reminders and executions), which became due in the Czech and Moravian-Silesian countries between 1943 and 1945, the amount not paid on the due date does not raise a premium for late payment, unless it was still prescribed on the date of publication of this decree. However, the tax debtors are obliged to pay a 2% premium on the outstanding amounts of the turnover tax due (with the accessories and reimbursement of the costs of reminders and executions) for missing out of the total arrears remaining on 30 September 1945 and a 2% premium on the total arrears remaining on 31 December 1945.
(2) If the turnover tax payable in the Czech and Moravian-Silesian countries is reduced before 30 September 1945 or before 31 December 1945, in addition, by reducing the tax charged by a decision of appeal, a correction of the prescribed premium shall be made for late payment in accordance with the condition changed by the tax reduction.
(3) Otherwise, for the delay premium referred to in paragraph 1, the provisions of Part II of the Government Decree of 12 January 1943, No 12 Coll., implementing certain changes in the field of taxes, charges and levies and, as regards border territories, the relevant provisions on the premium for late payment still in use.
The ratio to the decree on the provisional management of the state economy.
Paragraph 5 (1), second sentence, of the Decree of the President of the Republic of 14 August 1945, No 52 Coll., on the provisional management of the state economy, remains unaffected.
Final provisions.
(1) This decree takes effect on 5 May 1945, unless otherwise specified, and applies in the Czech and Moravian-Silesian countries; to be carried out by the Minister for Finance.
(2) The provisions of Sections 1 and 2 of this Decree apply to the turnover tax for which the tax was incurred (Section 11 of the Government's Decree on turnover tax) after 4 May 1945.
(3) Paragraph 3 of this Decree takes effect on 1 July 1945.
(4) Paragraph 6 of this Decree shall become effective on the date of its publication.
Dr Beneš v. r.
Fierlinger v. r.
Dr. Šrobár v. r.
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Regulation Information
| Citation | Decree No. 98 / 1945 Coll., on transitional measures in the field of turnover tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 26.10.1945 |
|---|---|
| Effective from | 05.05.1945 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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