Decree No. 99 / 1945 Coll.
Decree of the President of the Republic on the adjustment of direct taxes for calendar years 1942 to 1944 and on the adjustment of fees and taxes on trade
Valid
Effective from 26.10.1945
99.
Decret of the President of the Republic
of 13 October 1945
on the adjustment of direct taxes for the calendar years 1942 to 1944 and the adjustment of fees and taxes on trade.
On the proposal of the Government,
(1) Subject to the second part, the applicability of the following provisions is deleted:
1. On 5 May 1945 the Government Order of 23 November 1939, No. 287 Coll., on eviction tax;
2. On 5 May 1945 the Government Order of 21 December 1939, No 33 Coll. of 1940 implementing the Government Decree of 23 November 1939, No 287 Coll., on eviction tax;
3. In 1946 the Decree of 13 April 1942, No 163 Coll., on partial taxation of buildings temporarily exempt from home tax;
4. On 1 May 1945, the Government Order of 28 April 1943, No 115 Coll., on the collection of the war allowance as amended by Article 9 of that Decree, as regards the allowance levied by deduction from the benefits of the service, and beginning in the financial year 1947, as regards the contribution to be assessed;
5. On the date of entry into force of the Decree of 9 August 1943 on Pension Tax No 233 Coll.;
6 March 1943 § 1 of the Decree of 10 August 1943, No 234 Coll., on the abolition of certain direct taxes and on the adjustment of interest rates on certain fixed-interest securities in respect of the tax on higher-duty duties, beginning with the tax on the other provisions of § 1, and on 1 January 1946 § 2 of the same Regulation, with the exception of the special interest on savings deposits under the Decree of 9 November 1939, No 281 Coll.
7. The date of entry into force of the Order of the Minister of Finance of 16 September 1943, No. 259 Coll., to make a tax deduction on capital gains (capital gains tax);
8. On the date on which they took effect, § § 1 to 3 and § 5 of the Decree of 5 January 1944, No 6 Coll., concerning certain changes in the field of direct taxes and turnover tax, with the exception of the land tax and home tax for 1943;
On the 9th day of the entry into force of the Second Order of the Minister of Finance of 28 December 1943, No 7 Coll. of 1944, to make a tax deduction on capital gains (tax on capital gains);
10. The date on which Articles I and II of the Government Decree of 13 October 1944, No 238 Coll., amending and supplementing Title II of the Direct Tax Act (General Income Tax) and repealing Article XV (a) of the provisions relating thereto;
11. On the date of entry into force, Decree of the Minister of Finance of 6 November 1944, No. 260 Coll., implementing (Pension Tax Implementing Regulation - p.d.) the Government Decree on Pension Tax (Pension Tax Regulation - n.d.);
On the 12th day on which they took effect, Sections 1 to 7 and 13 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 on the beginning of the day on which the Decree takes effect, Section 14 of the same Government Regulation.
(2) The Law of 19 December 1934, No 266 Coll., on the military contribution, is hereby repealed as from 1 June 1943, as regards the allowance collected by deduction from the benefits of the service, and as from the financial year 1944, as regards the allowance to be calculated.
The provisions of the Act of 15 June 1927, No 76 Coll., on direct taxes, as amended by the laws and regulations amending it and supplementing it, shall apply with the derogations provided for in the following Articles.
Pension and general income tax.
(1) In the case of taxpayers subject to a pension tax, calculated in accordance with § § 18 to 22 after the case of § 34 W b) or the general tax on earnings, or both, for whom neither the pension nor the proceeds of tax on the financial year 1942 exceed 200,000 K, these taxes, prescribed for the financial year 1942 for direct payment, shall be paid as a tax liability which cannot be refunded, without a new measurement and without the issue of a new order for payment, and for the financial year 1943. Subject to the provisions of paragraphs 2 and 3, those taxpayers shall not be required to submit a return for the tax in question to the tax year 1943 unless they have been invited by the tax administration to do so.
(2) In paragraph 1, that method of taxation does not occur,
(a) if the taxable income of the taxpayer in the calendar (economic) year 1942 was more than 25% greater than or less than the income in the calendar (economic) year 1941, taxed at the financial year 1942,
(b) if the tax rate for the taxpayer for the 1943 tax year results in a better or less favourable rate than that for the 1942 tax year,
(c) where the tax is more than 25%, but at least 1000 K higher than or below the tax deducted in the calendar year 1941, by a tax deducted from the benefit of the service in the calendar year 1942,
(d) if the tax is incurred only in the calendar year 1942 or if the tax is lost in the calendar year 1941.
(3) Taxpayers for whom the conditions referred to in paragraph 2 are met shall be required, if the assessment of the tax for the financial year 1943 would be to their benefit, to submit a return to the tax year 1943 within 60 days of the date on which the decree becomes effective. On expiry of that period, the taxpayer may not rely on the circumstances referred to in paragraph 2 in his or her favour. Within the same period, the tax returns are payable, after the general tax, the income earned for the financial year 1943 by taxpayers whose income or income taxed for the financial year 1942 exceeded 200,000 K. If the conditions referred to in paragraph 2 (a) are met only by a decision of the tax office after the date on which the decree becomes effective, that period shall begin to run on the day following the receipt of the decision.
(1) The basis for the assessment of the tax for the financial year 1944 will, in principle, be the return on pension and general tax on earnings for the calendar year 1943. For the financial years 1944 and 1945, interest on savings deposits for savings books and on deposit certificates and interest on deposits for treasury bills issued by the money institutions and the National Bank for Bohemia and Moravia are subject to pension tax and therefore the taxpayer is obliged to include them in his declaration. The payers shall be obliged to complete and correct such returns within 60 days of the date on which the decree comes into effect, if they do not comply with the provisions of subparagraph (d). Within the same time limit, the respondents for the calendar year 1943 who have not yet done so shall be required to submit declarations.
(2) When calculating the tax on pensions for the financial years 1944 and 1945 (Article 5), the rates of tax on pensions listed in the table of tax on pensions annexed to the Decree of 9 August 1943, No 233 Coll., on the tax on pensions; Paragraph 5 (2), second sentence, second sentence, p.
(3) Paragraph 32 of Decree-Law No 233 / 1943 Coll., applies to the question of which tax group the taxpayer falls and whether and what discount on children is due to him; the special provisions on Jews, Poles and Gypsies do not apply there. For taxpayers with a pension exceeding 300.000 K, tax group III will be used instead of tax group IV.
(4) In § 32, par. 1, § 35, par. 1 and § 40, par. 1 b., for the financial years 1944 and 1945, the amount of 1.000 K shall be increased to the amount of 3.000 K; in § 37, par. 4 b., for the financial years 1944 and 1945, the amount of 23.550 K shall be increased to the amount of 84.000 K.
(5) For the financial years 1944 and 1945, § 34 Wed.
"(1) If the beneficiary (Section 5 (1)), in addition to the benefits of the withholding tax, has another 3,000 K per year in excess of the pension (Section 32 (1) and (2)) and does not exceed the sum of the gross benefits and other income of the annual 50 000 K, the tax on other income shall be charged according to the table of the tax of the pension attached to Decree-Law No 233 / 1943 Coll. in particular, without account of the benefits. In determining another pension, only those deductible items that are directly linked to that pension may be taken into account.
(2) If the sum of gross service benefits and other pensions referred to in paragraph 1 exceeds 50,000 K, the tax on the entire pension will be properly measured (§ 5, par. 2) - the benefits of service, calculated according to the general provisions of this law. '
(6) For the financial years 1944 and 1945, Paragraph 35 (2) (b) shall read:
"(2) If, in addition to the benefits referred to in paragraph 1, the beneficiary has an additional 3,000 K per year in excess of the pension (Paragraph 32 (1) and (2)) and does not exceed the sum of the gross benefits and other annual benefits of 50,000 K, the tax shall be levied only on another income, at the rate of the pension table attached to Decree-Law No 233 / 1943 Coll. without taking account of the above benefits. Paragraph 34 (1), second sentence, applies mutatis mutandis. If the sum of the annual amount of 50,000 K exceeds that, the tax on the entire pension will be properly assessed (Section 5 (2)) - the benefits of the service, in accordance with the general provisions of this law. '
(7) Pension tax, attributable to the tax group III of the pension tax table annexed to Decree-Law No 233 / 1943 Coll., to income from an enterprise, increased by the general tax on earnings paid for the same tax year, including the reserve for that tax and not reduced by deductions with that income not linked (but not more than the tax actually levied on the total pension), and the general tax on earnings with the premium provided for in § 57 (9) (b) and with the adjustments of self-governing volumes, may not exceed 70% of the tax on the company's income per annum when measured at the financial years 1944 and 1945 respectively; If they exceed that limit, they shall be reduced proportionally to that level. To the extent stated in the first sentence, this benefit is also enjoyed by taxpayers who are taxed on the basis of other tax groups. However, this provision shall not apply if the general tax is calculated at the rate of earnings in accordance with Paragraph 57 (7) (b).
(1) In the case of taxpayers who are subject to a pension tax, calculated in accordance with the general provisions of (b) or the general tax on earnings or both, in respect of whom neither the pension nor the proceeds which will be taxed in the year 1944 will exceed 200,000 K, these taxes, as prescribed in the year 1944 for direct payment, shall apply as a tax duty which cannot be refunded, without a new measurement and without the issue of a new order for payment, apply to the year 1945. Subject to the provisions of paragraphs 2 and 3, these taxpayers shall not be obliged to submit a return for the tax in question for the financial year 1945 unless they have been invited by the tax administration to do so.
(2) In paragraph 1, that method of taxation does not occur,
(a) if the taxable income of the taxpayer in calendar (economic) year 1944 was more than 25% greater than or less than that of the income in calendar (economic) year 1943, taxed on the financial year 1944,
(b) if the tax rate for the taxpayer for the financial year 1945 results in a more favourable or less favourable tax rate than for the financial year 1944,
(c) where the tax is a pension tax (payroll tax), deducted by more than 25% to the taxpayer for the benefit of the service in calendar year 1944, but at least 1000 K greater than or less than the tax deducted in calendar year 1943;
(d) if the tax is incurred only in the calendar year 1944 or if the tax is extinguished in the calendar year 1943.
(3) Taxpayers for whom the conditions referred to in paragraph 2 are met are required, if the assessment of tax for the financial year 1945 would be to their benefit, to submit a return for the financial year 1945 within 60 days of the date on which the decree becomes effective. On expiry of that period, the taxpayer may not rely on the circumstances referred to in paragraph 2 in his or her favour. In the same period, the tax returns shall be paid by the tax payers, after the general tax, for the financial year 1945, where the pension or proceeds to be taxed for the financial year 1944 exceed 200,000 K. If the conditions referred to in paragraph 2 (a) are met only by a decision of the tax office after the date on which the decree becomes effective, that period shall begin to run on the day following the receipt of the decision.
(1) The provisions of the previous Articles also apply to taxpayers who were subject to a pension tax in 1942, if they were subject to a pension tax in 1942, and to taxpayers who were subject to a salary tax in 1944, if they are subject to a pension tax in 1944.
(2) If there was no pension tax for employees for the financial year 1942, the pension tax for the financial year 1943 will be calculated if the assumptions for the financial year 1943 are given in accordance with Title I (W), as amended by this decree. If these assumptions are not given, the deduction of the tax on pensions, carried out properly in 1942, will be made to the tax on pensions for the financial year 1943. The taxpayers are not entitled under § 32, § 5 (5) (b) to ask for a proper tax assessment for the financial year 1943. The taxpayers are entitled to be reimbursed - if not already so - of the amount of tax deducted in 1942 that was recovered from the tax deducted in 1941, up to a maximum of the amount of the deduction made in 1942.
(3) If the employees are not able to measure the tax on the pension for the financial year 1944, the tax on the pension for the financial year 1945 will be calculated if the conditions laid down in Title I (c), as amended by this decree, are given for this in the calendar year 1944. If these assumptions are not provided, the deduction of payroll tax, carried out properly in 1944, will result in the payment of the pension obligation for the financial year 1945.
The tax on capital gains pursuant to Decree-Law No 233 / 1943 Coll. brought together in 1943, 1944 and 1945 shall be charged for the payment of the pension tax, which shall be calculated for the following year. If there is no pension tax, the withholding tax on capital gains will not be refunded.
Land tax and home tax.
(1) The provisions of the Land and Home Tax for the year 1943, calculated on the proceeds of the calendar year 1943, apply without the issue of a payment order as a tax liability which cannot be contradicted, to the financial year 1944. Starting with the calendar year 1944 (the financial year 1945), the land tax and the house tax are already charged according to the provisions of the Act. The tax payers are obliged to submit a return for the financial year 1945 within 30 days of the date on which the decree becomes effective.
(2) The right to benefit from the exemption for the purpose of the repairs of the house carried out in 1942 under the provisions of the Government Decree of 23 January 1941, No 79 Coll., on tax concessions for house repairs, will be applied by the taxpayer to the tax years 1945 and 1946 in the return to the tax on the tax on the tax year 1945.
(3) Land and buildings (parts of buildings) which have not been taxed in 1943, since they have been subject to tax only for the financial year 1944, subject to tax on that year on the proceeds of the calendar year 1943. In this case, in the case of buildings subject to an operating tax, the tax payers shall submit a return for tax for the financial year 1944 within 30 days of the date on which the decree becomes effective.
A war contribution.
The war allowance provided for in the Decree of 28 April 1943, No. 115 Coll., on the collection of the war allowance shall be subject to all persons who, at the relevant time, had their residence or habitual residence in the Czech and Moravian-Silesian countries, with the effect laid down in § 10 of that regulation. If the war allowance has not been selected by means of a reduction in the benefit of the service, it shall be calculated retrospectively.
A bonus to miss.
(1) In the field of direct taxes (with surpluses, accessories and reimbursement of costs of reminders and executions), payable between 1943 and 1945, the amount not paid on the due date shall not be the amount of the late payment referred to in § 5, paragraphs 1 and 3 of the Government Decree of 12 January 1943, No 12 Coll., implementing certain changes in the field of taxes, fees and levies, if not prescribed on the date of publication of this decree. However, the tax debtors are liable to pay for the amounts due (with the increases, accessories and reimbursement of the costs of reminders and executions) due under Paragraph 269 (b) and § 5 (1) to (3) of the Order of the Minister of Finance of 30 September 1944, No 236 of the Coll., on simplifications in the field of taxation and fees, 2% of the premium due for missing out of the total arrears remaining on 31 October 1945 and 2% of the premium for missing out of the total arrears remaining on 31 December 1945.
(2) If the tax payable without a regulation is reduced (with surpluses), due before 31 October 1945 or before 31 December 1945, then either by charging a lower amount or by reducing the tax prescribed by the decision of appeal, the amount of the tax due shall be corrected for late payment according to the condition changed by the reduction (with surpluses).
(3) Otherwise, the premium for late payment referred to in paragraph 1 of the provisions of Part II of Decree-Law No 12 / 1943 Coll.
(1) For the measurement of direct taxes in the territories that were torn from the Czech and Moravian-Silesian countries in 1938, the tax rules introduced in the period of non-freedom in these territories apply for the calendar years 1938 to 1943. In addition to those provisions, a higher-duty tax under Title VII (b) shall also be levied in these territories, starting in the calendar year 1942 and the war allowance under Decree 115 / 1943, as amended by Article 9 of this Decree, starting in the calendar year 1943. The assessment bodies are the local competent tax administrations. Appeals against taxes levied under this law shall be decided definitively by the Regional Financial Directorate.
(2) The provisions of direct taxation in the territories referred to in paragraph 1, with the exception of corporation tax (special income tax) issued in respect of the calendar year 1943, shall be subject to tax which cannot be contradicted, without reassessment and without issuing a new order for payment, for the financial years 1944 and 1945.
(3) In the case of taxpayers in the territories referred to in paragraph 1 who have incurred tax in 1943 or 1944, the taxation of pensions, profits or benefits obtained in the calendar year 1944 shall be subject to the provisions laid down in that decree. However, if taxation has already been carried out in an individual case under the provisions introduced in the period of infreedom, it shall remain in force.
(4) In the territories referred to in paragraph 1, from the date of the publication of this Decree, the tax levied under the tax legislation introduced at the time of the non-freedom, due date, payment, accounting, collection, provision, enforcement and payment shall be subject to the Act on direct taxes with changes in that decree.
(5) In the territories referred to in paragraph 1, the provisions on fees, taxes and levies for official acts in administrative matters in force, possibly used in the other territories of the Czech and Moravian-Silesian countries, shall be applied if the charge (tax) obligation arises on or after 5 May 1945. When speaking about the Protectorate of Bohemia and Moravia in these regulations, it is now possible to understand the entire territory of the Czech and Moravian-Silesian countries. Fees and business taxes are those under the Law of 9 February 1850, No 50, with its amendments and additions, enrichment tax, security trade tax, exchange tax, fire protection tax and rail transport tax.
Direct taxes on the financial years 1943 to 1945 are charged by the financial authorities of the I. stools. The appeal is decided by the competent tax authorities (§ 232 W.d.).
(1) If, pursuant to this Decree, the tax already prescribed on the day of the publication of this Decree, without the issue of a payment order, as a tax duty which cannot be contested, and for the year (s), is another, the amount by which that tax is more than the amount previously due shall be paid within 30 days of the date of the publication of that decree.
(2) If, pursuant to that decree, the tax to be prescribed after its publication, without the issue of a payment order, as a tax liability which cannot be contested, and for a further year (s), the amount by which that tax will exceed the obligation previously due shall be refunded within 30 days of the payment service provider's notification of the provision under which it is subject.
The Minister of Finance is hereby authorised to take administrative measures to prevent irregularities and hardships which could arise as a result of this decree. At the same time, the Minister of Finance is empowered to take measures similar to those laid down in Section 304, p.
This decree takes effect on the day of its publication and applies in the Czech and Moravian-Silesian countries; to be carried out by the Minister for Finance.
Dr Beneš v. r.
Fierlinger v. r.
Dr. Šrobár v. r.
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Regulation Information
| Citation | Decree No. 99 / 1945 Coll., on the adjustment of direct taxes for calendar years 1942 to 1944 and on the adjustment of fees and taxes on sales |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 26.10.1945 |
|---|---|
| Effective from | 26.10.1945 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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