Act No. 99 / 1946 Coll.
Law on tax relief for house repairs carried out for damage to war events
Valid
Effective from 17.05.1946
99.
Law
of 12 April 1946
about tax relief for house repairs due to damage to war events.
The Provisional National Assembly of the Czechoslovak Republic decided on the following Act:
The owners of buildings are entitled to tax relief for repairs carried out to repair damage caused by air or ground fighting between 30 September 1938 and 10 May 1945 if the cost of repairs on a building is at least 3,000 CZK. This relief can only be granted once.
(1) The tax relief provided for in Article 1 is subject to deduction from the assessment base of the tax in the two years following the year in which the municipality is to issue the correction certificates provided for in Article 5 (2), after 50% of the cost of the repair but not more than 50% of the assessment base of the operating tax.
(2) The tax relief provided for in Article 1 depends on the reduction of 50% in the two tax years referred to in paragraph 1.
(1) The repair of buildings according to § 1 is regarded as repair on or inside the building.
(2) The tax relief is granted for repairs which began after 1 June 1945 and will be completed before 31 December 1948.
(1) The owner of the building intending to apply for tax relief must notify the municipality at least 15 days before the start of the repairs, when they will be started and what their extent will be. The building owner must also notify the municipality within 15 days of completion of the repairs.
(2) If corrections have been initiated between 1 June 1945 and the publication of this Act, the owner of the building must make the notifications referred to in paragraph 1 within 60 days of the publication of this Act.
(1) If the owner of the building is in possession of a tax relief, he must submit to the tax administration a simple certificate containing details of the method of repair, the time when they were started and when they were completed, the amount and adequacy of their cargo and the fact that the building was damaged in the manner set out in Section 1. In the case of buildings subject to tax, the taxpayer shall submit this certificate at the same time as the return for the tax on the tax for the tax year in which the first tax relief will be granted (§ 2 (1)); for buildings subject to class tax, the taxpayer shall submit this certificate by the end of the year following the year in which the repairs were completed.
(2) The owner of the building must submit a certificate to the municipality by the end of January of the year following the year in which the corrections were completed, evidenced by the accounts of authorised traders, indicating what corrections were made, when they were started, when they were completed and the costs incurred. The application shall be decided by the municipality no later than 31 October of the year in which the application for the issue of the certificate was lodged and shall be definitively decided on. If the municipality does not issue a certificate within that time limit, the owner of the building may claim tax relief from the tax administration of the stamp by simple application, at the same time as the admission to tax on the tax year in which the tax relief will be granted for the first time (§ 2 (1)); as regards the class tax, the application shall be submitted to the tax administration by the end of the year following the year in which the corrections were completed. The application shall be accompanied by an official document stating when an application for the certificate referred to in paragraph 1 has been lodged with the municipality, the certificate of the construction office of the method of repair and when they were started and when they were completed, the confirmation that the building has been damaged in the manner set out in Section 1, and, in addition, the accounts of authorised traders for repairs carried out, confirmed by the municipality as to the adequacy of the cargo.
(3) If they are in doubt, the tax authorities may, themselves, examine or give a review of the circumstances referred to in paragraphs 1 and 2 and Article 4, in particular by enquiries made by authorised traders who have made or supplied material for repairs.
(1) Where the law refers to the owner of the building, it also means other persons, as mentioned in Section 119 of the Direct Taxation Act.
(2) The provisions of the Direct Taxation Act shall apply mutatis mutandis, unless otherwise provided by this Act.
Incorrect data on circumstances that are subject to tax relief are punished under Title VIII of the Direct Taxation Act.
This Act shall take effect on the day of its publication; it shall be carried out by the Minister for Finance, in Slovakia, in agreement with the Financial Officer.
Dr Beneš v. r.
Fierlinger v. r.
Dr. Šrobár v. r.
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Regulation Information
| Citation | Act No. 99 / 1946 Coll., on tax relief for house repairs due to damage to war events |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.05.1946 |
|---|---|
| Effective from | 17.05.1946 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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