Decree of the Ministry of Finance No. 98 / 1993 Coll.
Ordinance of the Ministry of Finance on certain exemptions and charges for administrative charges
Valid
Effective from 15.03.1993
98
DECLARATION
Ministry of Finance
of 22 February 1993
on certain exemptions and charges in the administrative fee section
The Ministry of Finance provides pursuant to § 12 paragraph 1 of the Act of the Czech National Council No. 368 / 1992 Coll., on administrative fees levied by the administrative authorities of the Czech Republic:
(1) From administrative charges under item 1 of the Tariff of Administrative Duties, the annexes to the Act of the Czech National Council No. 368 / 1992 Coll., on administrative fees levied by the administrative authorities of the Czech Republic, as amended by the Act of the Czech National Council No. 10 / 1993 Coll., (hereinafter referred to as the "tariff list"), the acts associated with the application of the procedure under § 65 et seq., Act No. 71 / 1967 Coll., on administrative procedure (Administrative Regulations) and § 55b of the Act of the Czech National Council No. 337 / 1992 Coll., on the administration of taxes and charges, as amended by the Czech National Council Act No. 35 / 1993 Coll.
(2) The first issue of a card to a person after the age of 15 years and the issue of an official identity card shall be exempt from administrative fees under item 11 of the Tariff.
(1) The National Property Fund of the Czech Republic shall be exempt from administrative charges under item 25 of the Schedule if it is for the issue of bonds.
(2) The National Property Fund of the Czech Republic shall be partially exempt from administrative fees under item 25 of the Tariff, if it is for the granting of an authorisation (1) for the public trade in securities, to the following extent:
(a) for paper securities, the fee shall be reduced to 0,05 ° from the issue value. This reduced fee is at least CZK 1000, but not more than CZK 50,000,
(b) for book-entry securities, the fee shall be reduced to 0,025 ° from the issue value. This reduced fee is at least CZK 1000, but not more than CZK 25,000.
(3) The administrative fees under item 25 of the Tariff shall be partially exempt from the issue of allowances (1) for the public trade of securities, provided that it consists solely in the allocation of ISIN, (2) to the following extent:
a) for book-entry issues of securities of companies privatised in coupon privatisation, the fee is reduced to CZK 1000,
b) in the case of the issue of shares of open mutual funds of investment companies, the fee is reduced to CZK 5000,
(c) for other paper securities, the fee shall be reduced to 0,05 ° from the issue value. This reduced fee is at least CZK 1000, but not more than CZK 50,000,
(d) for other book-entry securities, the fee shall be reduced to 0,025 ° from the issue value. This reduced fee is at least CZK 1000, but not more than CZK 25,000.
The administrative charges under headings 31 and 32 of the Tariff shall be exempt from the administrative charges by municipal police officers, (3) in respect of short ball weapons.
(1) Members of sports associations participating in international and other sporting competitions involving sport shooting shall be exempt from administrative fees under headings 31 and 32 (a) and (b).
(2) Exemptions from administrative fees under heading 32 (b) of the Tariff shall be granted to foreign athletes participating in international competitions involving sport shooting.
(3) The exemptions provided for in paragraphs 1 and 2 concern only weapons intended for sporting purposes.
(4) Sports associations shall be exempt from administrative charges under heading 33 (a), (b) and (c) of the Tariff on the sports section of which sport shooting is part.
Decisions relating to the deposit and entry of mortgage contracts into the property register stopping property concluded in connection with the grant of an individual housing grant under the special legislation.4)
(1) The acts referred to in § 1 (1) and (2), § 2 (3) and § 5 and the persons referred to in § 2 (1) and (2), § 3 and 4 shall be exempt from administrative charges as from 1 January 1993.
(2) Where administrative fees have been paid for acts carried out after 1 January 1993 and exempted by this Decree, those fees shall be refunded to the taxpayers at their request. These requests under item 1 of the Tariff are exempt from administrative fees within the meaning of § 64 paragraph 4 of the Act of the Czech National Council No. 337 / 1992 Coll., on the Administration of Taxes and Fees, as amended by the Act of the Czech National Council No. 35 / 1993 Coll.
This decree shall take effect on the day of its publication.
Minister:
Ing. Coachman CSc. v. r.
1) Part Nine, § 13 of the ČNR Act No. 10 / 1993 Coll., on the state budget of the Czech Republic for 1993, amending and supplementing certain laws of the Czech National Council and certain other regulations.
2) Paragraph 92 (3) of the ČNR Act No. 591 / 1992 Coll., on securities.
3) § 1 of the ČNR Act No. 553 / 1991 Coll., on Municipal Police.
4) Decree of the Federal Ministry of Finance, the Ministry of Finance of the Czech Republic, the Ministry of Finance of the Slovak Republic and the President of the State Bank of Czechoslovak No. 136 / 1985 Coll., on financial, credit and other assistance to cooperative and individual housing construction and modernisation of family houses in personal ownership, as amended by Decree No. 74 / 1989 Coll., Decree No. 73 / 1991 Coll. and Decree No. 398 / 1992 Coll.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree of the Ministry of Finance No. 98 / 1993 Coll., on certain exemptions and fee concessions on the section of administrative fees |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 15.03.1993 |
|---|---|
| Effective from | 15.03.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0