Government Decree No. 98 / 1946 Coll.
Decree implementing the Law of 19 February 1946, No. 30 Coll., on the reregulation of Czechoslovak law in the field of indirect taxes and state financial monopolies
Valid
Effective from 16.05.1946
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98.
Government Regulation
of 26 April 1946
implementing the Law of 19 February 1946, No 30 Coll., on the reregulation of Czechoslovak law in the field of indirect taxes and state financial monopolies.
The Government of the Czechoslovak Republic orders pursuant to the Act of 19 February 1946, No. 30 Coll., on the reregulation of Czechoslovak law in the field of indirect taxes and state financial monopolies:
Sugar tax.
(K § 1 of the Act.)
(1) Syrupy for human consumption which is unfit for human consumption within the meaning of § 1 (1), (1), (1), (1) of the Act is only dark coloured and disgustingly tasting residues from the production of beet sugar, which contain at 100% dry matter (degree of Ballingo ° Bg) less than 74% of sugar of all kinds (i.e. which show a quotient of purity less than 74) and which have more than 8% ash.
(2) Beet sugar within the meaning of § 1 (2) of the Act means not only sweeteners obtained from diffusion beet but also in any other way.
(3) The production of articles within the meaning of § 1 (2) of the Act is considered to be the processing of beet flour in bakeries, confectionery and breweries. However, processing into coffee substitutes shall not be regarded as such if there is complete caramelisation of sugar.
Mineral oil tax.
(K § 14 of the Act.)
(1) All records and statements for the removal of mineral oils from mineral oil refineries, namely the removal statements made to the authorities by the collector and supervisor, as well as the reporting and sales registers, are always used for one of the tax rates referred to in Section 14 of the Act; to easily distinguish oils, either clearly marked as follows:
(a) if it is mineral oils the density of which does not exceed 810 °, or by so far liquid propulsion gas, by the letter A;
(b) if it is mineral oils having a density of 810 ° or more and a viscosity of not more than 3 ° E at 20 ° B;
(c) if it is mineral oils having a density of 810 ° or more and a viscosity exceeding 3 ° E at 20 ° C, the letter C.
(2) The removal declaration, marked with the letter B or C, indicates in the last column that the oil is of a density of 810 ° or more and a viscosity of up to 3 ° E, after the case of oil having a viscosity of above 3 ° E.
(3) The determination of the viscosity of mineral oils is done in a manner to be determined by the Minister for Finance, if Slovakia is in agreement with the Financial Officer.
(4) The method referred to in paragraph 1 shall also indicate the reception records, the sample entry 6 and the removal records prescribed for mineral oil refiners.
(5) The letters referred to in the preceding provisions shall be indicated either on the first page of the statements or records, on the left side of the upper part of the declaration.
(6) When listing each item of registries and records, indicate before each number the appropriate marking in a letter, e.g. A / 327, B / 145 and C / 262.
(7) Paragraph 1 of the Decree of 20 July 1935, No 166 Coll., implementing the Law of 12 April 1935, No 78 Coll., amending certain provisions on excise duty on mineral oils, is hereby repealed.
Meat tax.
General provisions.
(K § 40-42 of the Act.)
(1) Cattle means cows, bulls, oxen, young cattle and calves of all breeds including buffaloes.
(2) Sheep also means rams, lambs and rams.
(3) Pork sheep means swine of all kinds, including sows, butchers, boars, treads and piglets.
(4) Horse means all kinds of horses, including foals.
(1) the official identification of the live weight of the animal before being slaughtered shall be the person intended for weighing and keeping records of the weighing of the animals; the name of the serious person shall be notified by the employer (administration of public slaughterhouses, the municipality) to the competent pension supervisory authority, within 14 days of the date of the entry into force of this government regulation, if applicable within 8 days of the official requirement.
(2) The official official shall identify the live weight of the animal before being slaughtered and confirm it on the notification submitted pursuant to Paragraph 44 (3) of the Act. Where the reduction applied for overfed cuts or the premium for lean cuts has been recognised as admissible, the person shall, in accordance with the rules of the market organisation, record in the report the live weight of the animal also adjusted.
(3) A reduction in excess or a premium in the case of lean cuts may be accepted if market organisation is permitted under the rules for the detection of excess or greed of slaughter animals.
When imported from abroad, the taxable amount shall be either the weight of unprocessed meat (including offal) and raw fat or the weight of prepared meat or fat under which the customs claim is to be calculated.
(1) It is necessary to slaughter an animal if it is feared that the animal will die before the arrival of the respective screener or that the meat will lose substantially the value of the disease deterioration or if the animal is immediately killed for the accident. The necessary defeat must be demonstrated by the veterinarian's certificate of the result of the meat inspection.
(2) In officially ordered slaughter, the competent authority shall order the slaughter of the animal by the disease of the sick or from the disease or from the presence of the suspected to control the disease. Those circumstances shall be certified by a document issued by the official veterinarian on the death of the animal ordered.
(3) The fact that meat recognised as fit for human consumption, derived from the necessary or officially ordered slaughter of an animal, has been put into forced cutting (meat of a temporary or less valuable nature) must be confirmed in writing by the competent veterinarian within 24 hours of completion of the inspection of the meat, indicating the weight of such meat.
(4) A veterinarian who ascertains the weight of meat eligible for human consumption, derived from necessary or officially ordered slaughter, may take the weight already established by another official authority or, if the weight has not previously been established and the weight cannot be calculated, shall determine that weight.
(5) Meat eligible for human consumption means:
(a) meat edible (Section 6 of the Decree of 7 August 1941, No. 40 of 1942, on the inspection of meat),
(b) conditionally edible meat (§ 8 w / v No. 40 / 1942 Coll.) after prescribed treatment,
(c) meat of less valuable value (§ 10 w / w, No. 40 / 1942 Coll.).
Domestic slaughter means any slaughter of pigs and sheep which is not carried out for business purposes and which is intended for self-supply to domestic losers, as well as to members of their household, after joint catering to the establishment of the plant, diners, institutes, etc., and the execution of which is permitted by the local national committee (Administrative Commission) in accordance with the provisions of the Ministry of Food.
(1) Only the slaughter of pigs or sheep which have been or have been carried out after prior approval of the draft domestic slaughter by the local national committee (Administrative Commission) shall be regarded as non-taxable domestic slaughter under Paragraph 41 (5) of the Act:
(a) self-suppliers of meat which is managed on agricultural land and are therefore subject to the obligation to pay turnover tax, provided that they do not also operate a trade in butchers, sausages or inns;
(b) self-supply of meat, employed permanently in agriculture and keeping pigs or sheep within the limits of the service contract, in both cases for consumption in their own household, and, in the case of the self-supply of the group (a), also for the consumption of persons permanently or seasonally employed on their agricultural holdings.
(2) The slaughter of pigs or sheep which have been or have been carried out after prior approval of the domestic slaughter proposal by the local national committee (Administrative Commission), other self-stockholders than those referred to in paragraph 1, shall be subject to a meat tax.
The paying agency is a monetary institution established under the regulations of the market organisation to make payments from the purchase and sale of slaughter animals and meat in the perimeter of the ration office of the market organisation.
Tax proceeding.
(K § 43-48 of the Act.)
(1) In the event of the slaughter of an animal subject to a liveweight tax (§ 41 (1) of the Act), a market closing certificate introduced by a market organisation, after another instrument introduced by a market organisation and replacing a market closing certificate (for example, a slaughter certificate), shall be considered to be a declaration filed by a taxpayer pursuant to § 44 (3) of the Act, if it contains:
(a) the name (company) and address (seat) of the taxpayer;
(b) the species and live weight of the animal to be slaughtered;
(c) an indication of when and where losers are to be carried out;
(d) the aggregate amount of the meat tax.
(2) If several persons are defeated together, one of them shall declare them in the name and on behalf of all the parties concerned in accordance with the preceding paragraph.
(3) If the reduction applied to the cuts overfed or the premium for the lean cuts has been recognised as admissible, the taxpayer shall, in addition to the weight recorded by the official serious, make the declaration an indication of the amount of the meat tax, in addition to the weight determined after the deduction or the premium has been made.
(4) The notification referred to in paragraph 1 shall be signed by a fee-holder, an official serious identification of the live weight of the animal and by the person responsible for the market organisation for drawing it up.
(5) After the notification referred to in the preceding paragraphs, but before the slaughter of the animal is carried out, the taxpayer shall pay the meat tax calculated on the declaration at the paying house. The authority responsible for the payment of the tax amount shall examine the calculation of the tax and, if it is found correct, confirm the payment of the tax on the declaration. If the calculation of the tax amount is not correct, it shall arrange for its correction. One copy of the check shall remain in custody at the payment centre for two years.
(6) The second copy of the report shall be taken over by the office for two years.
(1) In case of domestic slaughter of an animal carried out by a self-supply of meat referred to in Article 8, the design of the domestic slaughter shall, after its approval, be considered to be a declaration made by the taxpayer in accordance with Article 44 (3) of the Act if:
(a) the name and address of the taxpayer;
(b) the type of animal to be slaughtered;
(c) an indication of when and where losers are to be carried out;
(d) the amount of the meat tax, following circumstances justifying exemption from the obligation to pay that tax (§ 8 (1)).
(2) The notice referred to in paragraph 1 must be signed by the taxpayer and by the authority of the local national committee (Administrative Commission) responsible for issuing it.
(3) After the declaration referred to in the preceding paragraphs, but before the slaughter of the animal, the taxpayer shall pay the tax on meat by means of a tax mark of 90, - Kčs, if they intend to slaughter pigs, or 45, - Kčs, if they intend to slaughter sheep; the mark will be glued to the approved domestic defeat proposal. The authority of the local national committee (Administrative Commission) shall satisfy itself that the tax has been paid in such a way and shall degrade the tax stamp by means of an official stamp. For the self-catering of meat referred to in Paragraph 8 (1), the authority of the local national committee (Administrative Commission) shall satisfy itself whether the conditions for exemption from the obligation to pay the meat tax are fulfilled and, if appropriate, confirm this on the declaration "Not subject to meat tax 'and by stating its name.
(4) The Local National Committee (Administrative Commission) has kept all notices for two years.
(1) For the necessary or officially ordered slaughter of an animal the holder of which is obliged to deliver meat from such slaughter to the slaughterhouse or by division, the market closing certificate introduced by the market organisation, after any other instrument introduced by the market organisation and replacing the market closing certificate, together with the veterinarian certificate (§ 6, paragraphs 1 and 2) shall be considered as a notification under § 44, paragraph 3 of the Act, if:
(a) the name and address of the taxpayer;
(b) the type of animal slaughtered;
(c) an indication of when and where a necessary or officially ordered defeat has been carried out and for what reasons;
(d) the weight of the edible meat, after the weight of the less valuable or conditionally edible meat intended for forced cutting;
(e) the time when the meat has been inspected;
(f) the amount of the meat tax.
(2) The notice referred to in the previous paragraph must be signed by the taxpayer, the person responsible for the market organisation for its drawing up and the veterinarian by his own hand.
(3) After the notification referred to in the previous paragraphs, no later than 24 hours after the inspection of the meat, the taxpayer shall pay the meat tax calculated on the declaration at the payment office. The authority responsible for accepting the payment amount shall examine the calculation of the tax and, if it is found correct, confirm the payment of the tax on the declaration. If the calculation of the tax amount is not correct, it shall arrange for its correction. One copy of the check shall remain in custody for two years.
(4) The second copy of the report shall be taken over by the office for two years.
(1) In the case of the necessary or officially ordered slaughter of an animal carried out by a self-supply of the meat referred to in Article 8, the additional domestic slaughter proposal submitted after its approval, together with the veterinarian's certificate (§ 6, paragraphs 1 and 2), shall be considered as a declaration under § 44, paragraph 3 of the Act, if it contains:
(a) the name and address of the taxpayer;
(b) the type of animal slaughtered;
(c) an indication of when and where a necessary or officially ordered defeat has been carried out and for what reasons;
(d) the weight of the edible meat, after the weight of the less valuable or conditionally edible meat;
(e) the time when the meat has been inspected;
(f) the amount of the meat tax, following circumstances justifying exemption from the obligation to pay that tax (§ 8 (1)).
(2) The notice referred to in paragraph 1 must be signed by the taxpayer, the authority of the local national committee (Administrative Commission) responsible for issuing the subsequently approved domestic slaughter proposal and the veterinarian.
(3) After the declaration referred to in the preceding paragraphs, no later than 24 hours after the inspection of the meat, the taxpayer shall pay the levy on meat by means of tax stamps equivalent to the amount of the tax. The tax stamps will stick to the approved additional domestic defeat proposal. The authority of the local national committee (Administrative Commission) shall satisfy itself that the tax has been paid in such a way as to degrade the tax stamps by means of an official stamp. Where the self-supply referred to in Paragraph 8 (1) is concerned, the authority of the local national committee (Administrative Commission) shall satisfy itself whether the conditions for exemption from the obligation to pay the meat tax are fulfilled and, if applicable, confirm it in the statement "Not subject to meat tax 'and by stating its name.
(4) All notices are kept by the local national committee (Administrative Commission) for a period of two years.
The tax collected by the paying agencies shall be paid in accordance with directives issued by the Ministry of Finance.
(1) The models of tax stamps in the values 90.- Cčs, 45.- Cčs, 15.- Cčs, 7.50 Cčs and 1.50 Cčs are set out in the Annex to this Government Regulation.
(2) Tax stamps are sold by the tax authorities. The Local National Committee (Administrative Commission) shall provide itself with a sufficient supply corresponding to the local need by purchasing it from the local competent tax office.
(3) The District Financial Directorate may authorise the local national committee (s) to exchange corrupt - no longer applicable - tax stamps not yet in use.
(1) Animal breeders who manage roles and meadows and also operate the business of butchers, smokers or innkeeper are not obliged to pay a flat rate for meat duty pursuant to § 41 (6) of the Act.
(2) Other livestock farmers who manage rolls and meadows are required to pay a flat rate for the meat tax provided for in Section 41 (6) of the Act, provided that the area produced by them is at least 1 ha, according to the condition of 31 December of the calendar year for which the turnover tax is charged; fractions of a hectare shall not be taken into account.
(3) The meat tax measure provided for in Paragraph 41 (6) of the Act is assessed as part of the turnover tax. It is payable at the same time together with the payment of turnover tax (Section 20, paragraph 1 of the Act of 21 February 1946, No 31 Coll., on turnover tax) for the last calendar quarter. For farmers whose supplies and performances in agriculture will be taxed under the Finance Minister's Decree on flat-rate turnover tax on small farmers (Section 19 (8) of the Turnover Tax Act), the flat-rate payment for meat tax shall be due within the period prescribed by the Decree on the payment of flat-rate turnover tax.
(4) Otherwise, for the granting, payment, measurement, enforcement and provision of a flat-rate payment for meat tax pursuant to Paragraph 41 (6) of the Act, as well as for appeals, prosecutions and limitation periods in the field of that flat-rate payment, the provisions on turnover tax apply mutatis mutandis.
(5) The meat tax measure under Section 41 (6) of the Act is first to be applied for the 1946 tax period (Section 36 (6) of the Turnover Tax Act), at a rate of 4, - Kčs for each hectare of produced rolls and bows, as on 31 December 1946.
(1) The tax paid shall be refunded to the taxpayer in whole or in part if all meat or more than half the weight of meat from the slaughtered animal has been suspended during a health inspection of the meat and has been seized as inedible. At the initiative of the payer, the veterinarian shall, in the case of the inspection of the meat, draw up the certificate with the following particulars: (a) the name and address of the taxpayer; (b) a closer indication of the slaughtered animal; (c) the date of the inspection of the meat; (d) the weight of the inedible confiscated meat. If all meat from the slaughtered animal has been seized, this shall be expressly indicated in the certificate. If only part of the meat has been seized, the weight of the meat eligible for human consumption, that is to say, less valuable and conditionally edible, for forced cutting.
(2) The application for refund shall be submitted in writing within 14 days of the slaughter of the animal at the local district financial directorate concerned, together with a veterinary inspection certificate drawn up in accordance with the preceding paragraph.
(3) If the application submitted in time after its examination has been found to be justified, the tax paid on the slaughter of the animal shall be refunded to the taxpayer.
(a) in full if all meat from the slaughtered animal has been declared inedible;
(b) at a pro rata rate, if more than half the weight of all meat from the slaughtered animal has been declared inedible.
(4) In the case referred to in the preceding paragraph, point (b), the part of the tax corresponding to the weight of the meat seized shall be returned to the weight of the meat eligible for human consumption.
Tax supervision.
(K § 49-53 of the Act.)
(1) The notice provided for in Article 49 (1) of the Act is to contain the following dates:
(a) the name (firm) of the entrepreneur, in the case of his / her representative and registered office;
(b) the subject matter of the business;
(c) a description of the operating rooms and an indication of the areas of slaughter, sales, storage and production;
(d) the date of notification and the self-signature of the entrepreneur, in the case of his / her representative.
(2) The notice referred to in the preceding paragraph is to be given in three letters to the competent pension supervisory authority in writing before the undertaking starts operating. Undertakings already operated shall report within 14 days of the date of application of this government regulation.
(3) Significant changes in the reported data shall be notified within 3 days in the manner referred to in the first sentence of paragraph 2.
The official supervision of meat undertakings under this Regulation and persons who have carried out or had carried out domestic or necessary or officially ordered slaughter of an animal which has not been carried out in public slaughterhouses shall, in particular, be carried out by the authorities of the State Financial Administration, the pension supervisory authorities.
Tax on wine, must and fruit juices.
(K § 68 of the Act.)
(1) The undertaking's report must contain:
(a) the name of the manufacturer (company) and his responsible representative, namely the person entitled to provide binding information to the financial authorities in the absence of the entrepreneur;
(b) the premises of the factory (municipality, street, house number),
(c) a description of the production, storage and sales rooms and their simple plan;
(d) the object of production (type of beverages produced),
(e) a brief description of the production;
(f) the date of notification and the signature of the manufacturer or his representative.
(2) Significant changes in the state referred to in paragraph 1 shall be reported no later than the following day after the change.
(3) The reports and plans shall be submitted in writing to the local competent pension control office, which shall confirm them and shall return one certified copy of the report and the plan to the manufacturer to be kept in the undertaking.
(K § 69 of the Act.)
(1) The producer to whom the exemption provided for in Article 63 of the Act is applicable is obliged to state in the production declaration how many raw materials come from its own crop and how many drinks will be produced from it. The Minister of Finance, if it is Slovakia in agreement with the Financial Officer, shall specify in which cases and under which conditions exemptions may be granted to producers in the reporting obligation.
(2) The notification provided for in Articles 68 and 69 of the Act is also subject to the addition of sugar, spirit matches, non-taxed alcohol and similar ingredients to beverages already taxed under the provisions of the Act, in order to increase or alter their nature to the detriment of the State Treasury against the state in which they were taxed. Notwithstanding the consequences of criminal offences, drinks are subject to the tax thus obtained pursuant to Section 56, No 3 of the Act.
(K § 70 of the Act.)
(1) The manufacturer of the non-exempt drinks is obliged to keep the following records:
(a) a record of production and sales with the following information: item, date of manufacture, type and quantity of raw materials used, type and quantity of products obtained, premises where the products will be stored, if any, with the indication of the type of storage vessels. In the expenditure part of the record, each individual supply of drinks from the holding shall be recorded, indicating the date of issue of the type and quantity of drinks and the full address of the consignee. All entries shall be made chronologically, in the manufacturing part immediately after completion of the production operation, in the part of expenditure prior to the exit of the consignment from the holding. Each entry must be signed by the entrepreneur or his representative;
(b) a notebook of receipts containing a juxte, a receipt and a control sheet of the same text. The receipt shall show the exact marking of the manufacturer, the date of issue, the type and quantity of the beverages issued, the number, type and, where applicable, the mark of the containers and the name and address of the consignee. The model of the receipt book shall be issued by the Ministry of Finance. The District Financial Directorate may order that the juxts, receipts and control sheets be marked with a perforation mark or stamp of the supervisory authority.
(2) If the production of beverages on the holding in one calendar year does not exceed 100 hl of beverages subject to the provisions of the law, the manufacturer may, instead of a combined record of the production and sales referred to in paragraph 1 (a), carry separate records, where the sales record is to be arranged for the declaration to replace the receipt. In this case, the management of the special receipt book is no longer valid.
(3) The Minister for Finance, when it comes to Slovakia in an agreement with the Financial Officer, specifies in which cases and under which conditions exemptions from the obligation to keep production records and to issue tax receipts may be granted to producers of wine must.
(4) The manufacturer shall keep records and documents in the undertaking for a period of 6 years from the date on which they are drawn up and shall present them at that time at any time to the supervisory authorities of the financial services at their request. The recipient of the drinks shall be obliged to keep the receipts for one year after the removal of the drinks and shall also be obliged to submit them at any time to the supervisory authorities for inspection.
(K § 72 of the Act.)
(1) When determining stocks, the library stock shall be first identified from the closed record of production and sales. Then the actual supply will be found. If there is a surplus, it shall be entered in the production record into the income.
(2) If a deficit is detected when determining the stocks of beverages referred to in § 56, § 2 and § 3 of the Act, it shall be recorded in the issue. The step shall not exceed the prescribed permissible outflows which are:
(a) no more than 0,5% per month of the total income of the month concerned;
(b) transfers of handling not more than 2% per month, calculated on the sum of revenue and issue in the month concerned, minus the initial stock of that month.
(3) A deficit which does not exceed the fixed expenditure is not subject to tax. However, where a deficit exceeding that which has not been satisfactorily explained by the manufacturer has been found to be admissible, it shall be subject, without prejudice to the possible introduction of pension proceedings, to an official finding against which it may object in accordance with the provisions of Paragraph 52 (9) of the Law relating to tax; the manufacturer is then obliged to pay the tax so prescribed within 3 days of receipt of the finding.
(4) An official protocol shall be drawn up on the identification of the stocks of beverages, which shall be signed by both the supervisory authority and the entrepreneur or his representative.
Cigarette paper tax.
(K § 87 of the Act.)
(1) Paragraph 23 (1) (2), first sentence and paragraphs (3) and (4) apply mutatis mutandis to the determination of stocks.
(2) The deficit for raw materials (cigarette paper) must not exceed 7% of the quantity accepted; for finished goods (cigarette tubes, paper sheets), the deficit is not allowed.
Explosive substance monopoly.
(K § 92 of the Act.)
Paragraph 8 of the Decree of 8 November 1920, No. 615 Coll., implementing the Act of 15 July 1919, No. 414 Coll., on the monopoly of explosive substances, is hereby repealed.
Monopoly salt.
(K § 93 and 94 of the Act.)
Article 3 (1) of the Decree of 9 September 1921, No 327 Coll., implementing the Law of 12 August 1921, No 326 Coll., amending certain provisions of the Law on the Salt Monopoly, reads:
"Cattle salt is a mixture of 99.75% kitchen salt and 0.25% ferric oxide (caput mortuum). The Ministry of Finance is hereby authorised to adjust the composition of the cattle salt by means of a decree in the Official Gazette. '
Efficiency.
This Regulation shall enter into force on the day of its publication; they shall be implemented by the Finance Minister in agreement with the participating members of the Government.
Fierlinger v. r.
Gottwald v. r.
Gen. Svoboda v. r.
Nosek v. r.
Dr. Šrobár v. r.
Kopecký v. r.
Laušman v. r.
Děuriš v. r.
Dr Pietor v. r.
Gen. Hasal v. r.
Dr Šoltész v. r. o.
Dr Procházka v. r.
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Regulation Information
| Citation | Decree No. 98 / 1946 Coll., implementing the Act of 19 February 1946, No. 30 Coll., on the reregulation of Czechoslovak law in the field of indirect taxes and state financial monopolies |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 16.05.1946 |
|---|---|
| Effective from | 16.05.1946 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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