The Law On Budgetary Determine Taxes

Original Language Title: zákon o rozpočtovém určení daní

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=49560&nr=243~2F2000~20Sb.&ft=txt

243/2000 Sb.



LAW



of 29 April 2004. June 2000



about financial destination of the proceeds of certain taxes to the territorial entities

and some of the State funds



(the law on budgetary determine taxes)



Change: 492/2000 Sb.



Change: 483/2001 Coll.



Change: 387/2004 Sb.



Change: 1/2005 Sb.



Change: 377/2007 Sb.



Change: 370/2011 Sb.



Change: 370/2011 Coll. (part), 295/2009 Coll., 500/2012 Sb.



Change: 344/Sb.



Change: 458/2011 Coll. 267/2014 Sb.



Parliament has passed the following Act of the United States:



§ 1



The subject of the edit



This Act regulates the budget destination of value added tax, taxes

excise duties, income tax, taxes on immovable property and road tax.



§ 2



Basic concepts



For the purposes of this Act, means the



and gross income tax) national funds selected during

financial year ^ 1), less the tax administrator of the returned funds; to

the national gross income does not include amounts collected taxes on

fines and amounts used to pay for the cost of the tax proceedings, ^ 1)



(b) the income portion of the gross income) tax referred to in subparagraph (a)) registered on the

the tax due,



(c)) the recipient of a municipality, County, the State Fund of transport infrastructure, ^ 4)



(d) the amount designated for the transfer) the difference between the tax income of the recipient and

part of the tax income of the recipients overall since the beginning of the converted

of the financial year.



§ 3



Tax revenue budgets of regions



(1) tax revenue in the budgets of individual regions make up



and) income tax of legal entities in cases where a taxpayer is

the region, with the exception of the tax withheld in accordance with special rates



(b) 7.86%) share of gross income tax of the value added

values,



(c) 8.65%) share of gross income tax (tax advances) from

income from employment, paid by the employer

as a VAT payer, except for the tax on the income of natural persons charged

a deduction pursuant to special tariffs,



(d) to 8.92%) the proportion of the national income tax gross income

of individuals withholding pursuant to special tariffs,



(e) to 8.92%) share of 60% of the national gross income taxes (advances on

tax) personal income less income referred to in subparagraphs (a) (c))

and (d)),



(f) to 8.92%) the proportion of the national income tax gross income

legal persons, with the exception of the proceeds referred to in subparagraph (a)), and in paragraph 4 of the

paragraph. 1 (b). (h)).



(2) each region the percentage of gross income tax of the national

referred to in paragraph 1 (b). (b) to (f))) involved the percentage laid down in annex

No 1 to this Act.



(3) the part of the tax income referred to in paragraph 1 (b). and there is no remuneration)

the difference between the taxes levied or additionally assessed County administrator

taxes and tax region granted or additionally granted or accessories

^ 4a tax.)



§ 4



Tax revenue in the budgets of municipalities



(1) tax revenue budgets of municipalities make up the



and tax revenue) immovable property; the beneficiary is the municipality in whose territory

the property is situated,



(b)) share of 20.83% gross income tax of the value added

values,



(c)) share of gross 22.87% yield taxes (tax advances) from

income from employment, paid by the employer

as a payer of taxes according to the income tax Act,



d) market share% of 23.58 gross income taxes (tax advances) from

personal income tax withheld in accordance with special rates, with the exception of

of the proceeds referred to in subparagraph (c)),



(e)) share of 23.58% of 60% of the national gross income taxes (advances on

tax) personal income less income referred to in subparagraphs (a) (c))

and (d)),



(f)) share of 23.58% of the national gross income tax revenue

legal persons, with the exception of the proceeds referred to in subparagraph (h)), and in section 3 of the

paragraph. 1 (b). and)



g) 30% of the yield of advances ^ 5) on income tax of individuals that have at

the territory of residence on the date of maturity, and yield taxes (settlement

and subsequently granted or additionally assessed tax) income

people that were in the territory of the municipality of residence to the last day of the tax year

the period to which this tax applies, with the exception of taxes withheld

According to the special rate ^ 6), and with the exception of taxes (advances on tax) of income from

dependent work and paid by the payer of the tax deducted. Resident for

the purposes of this Act, shall be the place of residence of a natural person,



h) income tax of legal entities in cases where a taxpayer is

the relevant municipality, with the exception of the tax withheld in accordance with special rates



I) 1.5% of the share of the national gross income taxes (tax advances) from

income from employment, paid by the employer

as a payer of income tax, with the exception of personal income tax

withheld pursuant to a special rate.



(2) the percentage by which the municipality, except the capital city of Prague, Plzeň,

Ostrava and Brno, (hereinafter referred to as "other communities") involved in the percentage of

the national gross income taxes referred to in paragraph 1 (b). b) to (f))

calculated as the sum of the



and the proportion credited the acreage of land registry) territory of (paragraph 7)

the total area of the netted areas of all municipalities, expressed in

percentage and multiplied by the coefficient 0.03,



(b) the proportion of the population of the village) to the population of all municipalities, expressed

as a percentage and multiplied by the coefficient 0.10,



(c) the proportion and the number of children) of the pupils of the school of the municipality to

the number of these children and pupils for all municipalities, expressed as a percentage and

multiplied by a coefficient of 0.07,



(d)) of the ratio times the successive transitions, calculated for the community by using the

coefficients of successive transitions to a sum of multiples of successive transitions

calculated for other communities, expressed as a percentage and multiplied by

the coefficient 0.80 and further multiplied by the total percentage of laying on

part of the national gross income taxes referred to in paragraph 1 (b). b) to (f))

involved in other communities; This percentage shall be calculated in a manner

referred to in paragraph 4.



(3) the quotients of successive transitions and multiples of gradual transitions

[paragraph 2 (b) (c))] are listed in annex 2 to this Act.



(4) the total percentage, which the other municipalities involved in the part of the

the national gross income taxes referred to in paragraph 1 (b). b) to (f))

down by the fraction in which the numerator times the conversion rate shall be entered

the coefficient for the other communities listed in annex 3 to this Act, and

the total population of the other municipalities, and the denominator the sum

multiples of the appropriate conversion factors as specified in annex No. 3

This law and population attributable to the capital city of Prague,

Plzeň, Ostrava, Brno and other municipalities.



(5) the percentage by which the capital city of Prague, Plzen, Ostrava and Brno

involved in the percentage of gross income taxes in accordance with the national

paragraph 1 (b). (b)) to f) is calculated as the sum of



and the proportion credited the acreage of land registry) territory of (paragraph 7)

the total area of the netted areas of all municipalities, expressed in

percentage and multiplied by the coefficient 0.03,



(b) the proportion of the population of the village) to the population of all municipalities, expressed

as a percentage and multiplied by the coefficient 0.10,



(c) the proportion and the number of children) of the pupils of the school of the municipality to

the number of these children and pupils for all municipalities, expressed as a percentage and

multiplied by a coefficient of 0.07,



(d) the ratio times the appropriate) the rate of conversion referred to in

Annex No. 3 to this Act and for the city of Prague,

Plzeň, Ostrava or Brno and the population of the capital city of Prague, Plzeň,

Ostrava or Brno to a sum of multiples of the appropriate conversion

the coefficients listed in annex 3 to this law and population

attributable to the capital city of Prague, Plzen, Ostrava, Brno and other

municipalities, expressed as a percentage and multiplied by the coefficient 0.80.



(6) in determining the population of the municipality for the purpose of the calculations according to paragraphs

paragraphs 2 to 5 and 7 shall be based on the status of the 1. January of the current year

in the balance of the population of the United States handled Czech

the Statistical Office to 1. January of the current year.



(7) the cadastral area of the village Započtenou acreage for the purpose of calculations

in accordance with paragraphs 2 to 5 shall mean the amount which is based on data of the Czech

the Office of the land registry and land measurements to 1. January of the current year, up to a maximum

However, the area of 10 hectares per inhabitant of the village.



(8) in determining the number of children and pupils for the purposes of calculations according to the

paragraphs 2 to 5 is based on the documentation of schools by the school

the law, from the State to 30. September of the year preceding

the normal year.



(9) for the purposes of the calculation referred to in paragraphs 2 to 5, the number of children means

the number of children participating in pre-school education and the number of pupils with

means the number of pupils meeting the compulsory school attendance.



(10) part of the tax income referred to in paragraph 1 (b). (h)), the remuneration is not

the difference between the taxes levied or additionally assessed the village by the tax

and taxes municipalities granted or awarded retrospectively or accessories of the tax.



(11) the Ministry of Finance shall issue a decree issued on the basis of data

processed by the Czech Statistical Office, Czech Office of land survey and


the land register and the Ministry of education, youth and sports, always with the

effect from 1. September of the current year



and the total percentage), which is the other municipalities involved in the part of the

the national gross income taxes referred to in paragraph 1 (b). b) to (f)),



(b)) the percentage by which each municipality involved in the percentage of

the national gross income taxes referred to in paragraph 1 (b). b) to (f)),



(c)) the percentage by which each municipality involved in the tax revenue by

paragraph 1 (b). I) laid down depending on the ratio of the number of employees

in the village of vykázanému, in the annex to the statement of income tax from dependant

activities, the total number of employees reported as follows in the Czech

Republic, according to the State 1. December immediately preceding the

of the calendar year.



§ 5



The tax revenue of the State Fund of transport infrastructure



The tax revenue of the State Fund of transport infrastructure make up



and gross income tax) the countrywide road,



b) 9.1% of the national gross proceeds of excise duty on mineral

oils.



§ 6



The transfer of tax revenue



(1) the tax administrator converts the specified beneficiary at least tax revenue

Once a month, if the amount intended to transfer more than 500 CZK.



(2) the amount designated for conversion in the last month of the financial year

Converts the tax to the recipient, even if this amount does not exceed $ 500,

so, in order to take advantage of the deadline for the implementation of the payment

contact established by the Bank, which leads the tax accounts and the amount

It was credited to the account of the payee in the same financial year. Amount specified by

to convert in the last month of the financial year, which could no longer be

time credited to the account of the payee in the same financial year,

Converts the tax on the recipient's account immediately after the end of

financial year as an operation the following financial year.



(3) If the tax administrator manages the income taxes, State

budget and for which recipients are not eligible in the form of market share

national gross revenue tax, transfer tax revenue under this

the law of their recipients no later than one month from the date on which these

the funds were registered on a personal account, the tax subject to its

the tax due.



(4) in the period from the beginning of the financial year and up to the effective date of the Ordinance

pursuant to section 4, paragraph 4. 11 for this financial year is used in the conversion

a valid percentages laid down by Decree. The total amount transferred

the recipients shall be recognised in that period with the following transfers of tax

income.



(5) in accordance with paragraphs 1 and 2 of the proceeds of the tax authorities similarly for converting

tax revenues other than those referred to in § 1, which are intended beneficiaries under

special legislation.



(6) the tax revenue of the selected the last working day of the financial year,

that is no longer possible for reasons of time this year to transfer to the accounts of

authorized recipients, will be out of the State budget before the closure of accounts

the results of the management of the State budget of the Czech National Bank set aside

and after sorting into appropriate kinds of taxes transferred to authorized accounts

beneficiaries within 10 working days following financial year.



§ 7



Transitional provisions



(1) tax revenues on which municipalities are entitled according to present

legislation and that have not been transferred to 31. December 2000,

transferred to the budgets of the municipalities according to the existing legislation.



(2) the percentage which each municipality involved in the given percentage of

the national gross income pursuant to section 4, paragraph 4. 1 (b). (b) to (f)))

For the first time by a decree of the Ministry of finance with effect from 1. January 2001

the ratio times the population of the municipality according to the balance of the number of inhabitants of the Czech

Republic of 1. January 2000, and the coefficient of the size category of the village to

the sum of the powers of all municipalities in the Czech Republic.



§ 8



The effectiveness of the



This Act shall take effect on 1 January 2000. January 1, 2001.



Klaus r.



Havel, v. r.



Zeman in r.



Annex



cancelled



Annex 1



The percentage by which each region involved in the percentage of

the national gross income tax under § 3 para. 1 (b). b) to (f))

------------------------------------------------------------------

Region Percentage

------------------------------------------------------------------

The capital city of Prague 3.183684

------------------------------------------------------------------

Czech Republic 13.774311

------------------------------------------------------------------

South 8.607201

------------------------------------------------------------------

Pilsner 7.248716

------------------------------------------------------------------

Karlovy Vary 3.772990

------------------------------------------------------------------

Czech Republic 8.242502

------------------------------------------------------------------

Czech Republic 4.681207

------------------------------------------------------------------

Czech Republic 6.442233

------------------------------------------------------------------

Czech Republic 5.555168

------------------------------------------------------------------

Highland 7.338590

------------------------------------------------------------------

South 9.526055

------------------------------------------------------------------

Olomouc 6.751705

------------------------------------------------------------------

Zlín 5.251503

------------------------------------------------------------------

Moravian-Silesian 9.624135

------------------------------------------------------------------

Sum of 100.000000

------------------------------------------------------------------



Annex 2



Factors and multiples of gradual transitions

----------------------------------- ----------------------------------------------------

The village with the number of times the Coefficient of gradual transitions

the population of rolling

from-to transitions

----------------------------------- ----------------------------------------------------

0-50 x number of inhabitants of the municipality 1.0000 1.0000



51-2 000 1.0700 50 + 1.0700 x number of inhabitants of the population

the village of exceeding 50



1.1523 30 000 2 001-2136.5 + 1.1523 x number of inhabitants of a number of

the population of the village in excess of 2 000



30 001-+ 34400.9 + 1.3663 x 1.3663 number of inhabitants of a number of

the population of the village exceeding 30 000

----------------------------------- ----------------------------------------------------



Annex 3



Conversion rate

----------------------------------

The capital city of Prague 4.0641

Plzen 2.2961

Ostrava 2.2961

Brno 2.2961

The rest of the municipality 1.0000

----------------------------------



Selected provisions of the novel



Article II of Act No. 483/2001 Coll.



Transitional provisions relating to part one



1. Tax revenues on which municipalities are entitled to 31. December 2001 according to

the existing legislation and that have not been transferred to 31. December

2001, shall be transferred to the budgets of municipalities according to the existing legislation.



2. Percentage, which each municipality involved in the percentage of

the national gross income pursuant to section 4, paragraph 4. 1 (b). I) of Act No.

243/2000 Coll., on the budgetary revenue of some tax land use determination

municipalities and some State funds (the law on financial

determine the taxes), as amended by this Act, provides the Ministry of finance

the decree for the first time with effect from the 1. January 1, 2002.



section 9 of Act No 387/2004 Sb.



The EFFECTIVENESS of the



This Act shall take effect on 1 January 2000. in July 2004, saying that until 31 December 2006.

December 2004 shall apply only to the provisions of § 1, 2 and 7, and this only for

the procedures and tasks to ensure the security of the elections to the regional councils in 2004

under special legislation.



Article II of Act No. 1/2005 Sb.



Transitional provision



Procedure for the transfer of tax revenue under section 6 (1). 6 of law No. 243/2000

Coll., as amended by this Act, shall apply for the first time for the transfer tax

revenue for the year 2004.



Article. (II) Act No. 377/2007 Sb.



Transitional provisions



1. When determining the shares of the municipalities to tax revenues and transfer tax

revenue, on which municipalities are entitled to 31. in December 2007, according to the law

No. 242/2000 Coll., in the version in force until the date of entry into force of this

of the Act, and that have not been converted to the budgets of municipalities until 31 December 2006. December 2007,

the process according to the existing legislation.



2. For the first time will Decree pursuant to § 4 paragraph 2. 9 of Act No. 247/2000 Coll., on the

the version in force from the date of entry into force of this Act, is issued to

became effective on 1 January 2004. January 2008, with the population of the village and acreage

cadastral territory of municipalities to 1. January 2007, and the numbers of employees to 1.

December 2006.



Article. VII of Act No. 370/2011 Sb.



Transitional provisions



1. When determining the shares of municipalities and regions on tax revenues, which

municipalities and regions claim arose before the date of entry into force of this Act, and

that have not been converted to the budgets of municipalities and regions prior to the date of acquisition

the effectiveness of this law, shall proceed pursuant to Act No. 247/2000 Coll., on the

the version in force before the date of entry into force of this Act.



Article. (II) Act No. 295/2012 Sb.



Transitional provisions




1. When determining the shares of the municipalities to tax revenues and transfer tax

revenue, on which municipalities are entitled to 31. December 2012 according to the law

No. 242/2000 Coll., in the version in force until the date of entry into force of this

of the Act, and that have not been converted to the budgets of municipalities until 31 December 2006. December 2012,

the process according to the existing legislation.



2. For the first time, the decree referred to in section 4, paragraph 4. 11 of law No. 241/2000 Coll., on the

the version in force from the date of entry into force of this Act, issue to

became effective on 1 January 2004. January 2013 with the population of the village and acreage

cadastral territory of municipalities to 1. January 2012, with the numbers of employees to 1.

December 2011 and the number of children and students to 30. September 2011.



Article. In Act No. 295/2012 Sb.



paid



Article. X Act No. 500/2012 Sb.



Transitional provision



When determining the shares of the State to tax revenues, on the edges of the

the claim before the date of entry into force of this Act and that were not

transferred to the budgets of the regions before the date of entry into force of this Act,

proceed according to law No. 241/2000 Coll., in the version in force before the date of

entry into force of this Act.



Article. XXI of Act No. 500/2012 Sb.



paid



Article. XXXIII of the statutory measure no 344/Sb.



Transitional provision



The provisions of § 1 and § 4, paragraph 4. 1 (b). and Act No. 243)/2000 Coll., as amended by

effective before the date of entry into force of the legal measures of the Chamber,

shall apply to the real estate tax on the taxable period prior to the date of acquisition

the effectiveness of this legal measure in the Senate.



1) section 2 of the Act No. 218/2000 Coll. on budgetary rules and amending

certain related acts (budgetary rules).



2) § 59 paragraph 1. 6 of Act No. 337/1992 Coll., on administration of taxes and fees, in the

as amended



4) Act No. 104/2000 Coll. on the State Fund of transport infrastructure and the

Amendment of the Act No. 171/1991 Coll., on the scope of the authorities of the Czech Republic in

matters of transfers of assets to other persons and the national property Fund

The Czech Republic, as amended.



4A) § 58 of Act No. 337/1992 Coll., as amended.



5) § 38a of the Act No. 586/1992 Coll., on income taxes, as amended

regulations.



6) section 36 of Act No. 586/1992 Coll., as amended.