578/1991 Coll.
LAW
of 21 June 1999. December 1991
on the State budget of the Federation of the year 1992 and amending tax and certain
other laws
Change: 117/1995 Sb.
Change: 436/2004 Sb.
Change: 329/2011 Sb.
The Federal Assembly of the Czech and Slovak Federal Republic
committed to this Act:
PART THE FIRST
The State budget of the Federation of the year 1992
§ 1
(1) total revenues of State budget of the Federation shall be the amount of 134
700 000 thous. CSK, the total expenditure of the State budget of the Federation shall be adopted
the amount of 134 700 000 thous. Czech Crowns.
(2) an overview of the revenue and expenditure of the State budget of the Federation is
listed in annex 1.
(3) the Division laid down budgetary expenditure to individual chapters
the State budget of the Federation is given in annex 2. The Division of
set levies and revenue of budgetary organizations
organisations in the individual chapters of the State budget of the Federation is
specified in annex No. 3.
(4) in the total expenditure of the State budget of the Federation are included
and the means to pay the State) the compensatory allowance to the population
When piece measures 21 100 000 thous. Czech Crowns;
(b)) means the State employment policy in the amount of 11
000 000 thous. Czech Crowns;
(c) to ensure the needs of) resources of nationalities and the nationwide regional
policy of 3 300 000 thous. Czech Crowns;
d) subsidies to the Federal Fund market regulation in agriculture of 5
000 000 thous. Czech Crowns;
e) resources on Federal programs, structural changes in the economy
in the amount of 3 000 000 thous. Czech Crowns;
(f) subsidies to cover differences) prices of heat in the amount of 7 000 000 thous. Czech Crowns;
g) disposition funds President of the Czech and Slovak Federal Republic
in the amount of 1 000 thousand. CSK, the President of the Federal Assembly of 1 000
ths. Czech crowns and the Prime Minister of the Czech and Slovak Federal Republic 2 680
ths. Czech Crowns;
h) costs associated with government loans totalling 6 880 200 thousand. Czech Crowns;
I) expenditure on debt servicing of the public debt of the Federation of 7 950 114
ths. Czech Crowns;
(j) the provision of the Government) budget of Czech and Slovak Federal Republic in the
the amount of 500 000 thousand. Czech Crowns;
k) subsidies to the State budget of the Czech Republic in the amount of 3 300 000 thous.
Czech Crowns;
l) subsidy in the State budget of the Slovak Republic in the amount of 1 700 000
ths. Czech Crowns.
(5) in 1992, the Government financial assets can be used to pay for the Federation
the financial needs that arise in the context of the Federation with billing
investment projects implemented on the basis of agreements between the Government of
The Czechoslovak Socialist Republic and the Government of the Union of Soviet
Socialist Republics dated June 24. September 1985 on cooperation in the construction of
Krivorožského úpravárenského and combine the salt deposits and of 16 December. December
1985 on cooperation in the construction of some of the gas in the Union of objects
of Soviet Socialist Republics, and up to 4.2 billion Czech Crowns.
§ 2
(1) budget-unsecured payment can be arranged in the manner referred to in section 13 of the
the law on budgetary rules of the Federation. The Government of the Czech and Slovak
The Federal Republic shall ensure the payment of higher than budgeted revenue
or savings on other expenses in the State budget of the Federation, subject to the
provided that such measures do not increase the overall expenditure of the
the chapters of the State budget of the Federation according to annex No 2 by more than 10%;
This restriction does not apply in the case that the increased expenditure directly provide greater
income.
(2) the movement of funds between central authorities is only possible as a result of
organisational changes.
§ 3
(1) the Government of the Czech and Slovak Federal Republic, or on the basis of
its authority the Minister of finance may to overcome temporary mismatch between
income and expenditures of the State budget of the Federation during the year to procure
resources on the domestic money market; If these resources are not
paid up until the end of the year, can be used to cover the deficit of the State
the budget of the Federation until such time the Federal Assembly shall decide
the manner of its payment.
(2) the measures referred to in paragraph 1, the Minister of Finance of the Czech and Slovak
The Federal Republic also issued Treasury bills of the Czech and
Slovak Federal Republic as the Government bonds of the Czech and Slovak
Federal Republic, due within 180 days from the date of issue.
PART TWO
Amendment and supplement of Act No. 156/1989 Coll., on contributions to the State
the budget, as amended by Act No. 576/1990 Coll.
§ 4
Act No. 156/1989 Coll., on contributions to the State budget, as amended by law
No 574/1990 Coll., shall be amended and supplemented as follows:
1. section 6 (1). 2 is added:
"(2) a Levy on profits are not subject to an organization governed by pension dani
under the Act on income tax) or 4 income tax act
agricultural tax of 5) as well as the organisations carrying out extraction of profit
on the basis of a financial plan, with the exception of securities income. ".
2. § 7 para. 2 (a). a) is added:
") and income from securities, of which levy on profits has been selected
the collision; ".
3. in article 7, the following paragraph 7 is added:
"(7) for organizations that carry out the exhaust from the profit on the basis of the financial
plan, are the basis for removal of profit income from securities ".
4. section 8 reads as follows:
"section 8
(1) the rate of levy from profit, except as specified in paragraph 2, shall be 55%
from the base of the levy on profits and the liquidation of surplus (section 7).
(2) the rate of levy income is 25% of the levy on profits, which
is the income from securities, whose source is in the territory of the Czech and Slovak
The Federal Republic and the income levy is withheld. ".
PART THREE
Amendment and supplement of Act No. 157/1989 Coll., on income tax, as amended by
Act No. 108/1990 Coll. and Act No. 576/1990 Coll.
§ 5
Law No. 157/1989 Coll., on income tax, as amended by Act No. 108/1990
Coll. and Act No. 576/1990 Coll., shall be amended and supplemented as follows:
1. section 2 (2). 2 the introductory sentence as follows:
"From the income taxes are, with the exception of income from securities,
exempt: ".
2. In article 2 (2). 2, the following point (c)), which read as follows:
"(c)) the national property funds. ^ 3b) ".
3B) Act No. 92/1991 Coll., on conditions for the transfer of property to the State on the other
of the person. Law No. 171/1991 Coll., on the scope of the authorities of the Czech Republic
in cases of transfers of State assets to other persons and the National Fund
the assets of the United States. Act SNR No. 253/1991 Coll., on the scope of the authorities
The Slovak Republic, in cases of transfers of State property to other persons and
The national property Fund of the Slovak Republic.
3. In article 3, after paragraph 7, the following paragraph 8 is added:
"(8) for the taxpayer referred to in § 2 (2). 2 are subject to income tax
income from securities ".
The present paragraph 8 shall become paragraph 9.
4. section 4, paragraph 4. 2 (a). a) is added:
") and income from securities, of which the income tax has been selected
the collision; ".
5. § 5 para. 1 (b). (h)), the dot at the end is replaced by a semicolon and
the following letter i), which read as follows:
"i) 25% of the taxpayers with registered office on the territory of the Czech and Slovak Federal
Republic of the taxable amount, which is the income from securities, which
the source is in the territory of the Czech and Slovak Federal Republic and the pension
the tax is withheld. ".
6. In article 7 (2). 2 connect the end of the words "and national funds
assets. ".
PART FOUR
Amendment and supplement of Act No. 171/1988 Coll., on agricultural tax, as amended by
Act No. 157/1989 Coll. and Act No. 576/1990 Coll.
§ 6
Law No. 174/1988 Coll., on agricultural tax, as amended by Act No 157/1989
Coll. and Act No. 576/1990 Coll., shall be amended and supplemented as follows:
1. If, in the law given the name "uniform agricultural cooperative",
This means the cooperative (agricultural cooperative) or a commercial company with the
predominantly agricultural production.
2. The existing text of § 8 shall become paragraph 1 and point (a)) of this
the paragraph reads as follows:
"a) cooperatives (agricultural cooperatives), and common
^ 10) firms with predominantly agricultural production; ".
10) Act No. 162/1990 Coll., on agricultural co-operatives. § 106zd
the marketing code. § 76, 93, 105, 154 and 221 of the commercial code.
3. In article 8 the following paragraph 2 is added:
"(2) in taxpayers with predominantly agricultural production referred to in paragraph 1
(a). and for the purposes of this) the Act deemed the taxpayer for which
proceeds from crop and livestock production and agro-chemical activities amounted to
the previous tax year of more than 50% of total revenue; u
taxpayers whose tax liability was established during the tax
the period is determined the ratio actually reported sales. ".
4. § 13 para. 2 (a). a) is added:
") and income from securities, of which profit tax has been selected
collision ".
5. In § 13 para. 2 (a). (c)), after the words "another taxpayer"
the words "with the exception of income referred to in subparagraph (a)).".
6. The existing text of § 14 shall become paragraph 1 and the end of the
the words "except as provided in paragraph (2).".
7. in article 14, the following paragraph 2 is added:
"(2) the profit tax Rate is 25% of the taxable amount, which is the income from the
securities whose source is on the territory of the Czech and Slovak Federal
Republic and the profit tax is withheld. ".
PART FIVE
Amendment and supplement of Act No. 76/1952 Coll., on income tax from wages, as amended by
amended, and Act No. 161/1976 Coll., implementing the
Payroll Tax Act, as amended
§ 7
Act No. 76/1952 Coll., on income tax from wages, as amended by Decree-Law No.
43/1953 Coll., Decree No. 112/1953 Coll., Act No. 71/1957 Coll.
Act No. 101/1964 Coll. and Act No. 90/1968 Coll., amending and supplementing
as follows:
1. In paragraph 6 of the end of the following sentence:
"If the monthly wage of 10 000 Czech Crowns, the tax shall be calculated as the sum of the tax from the
the amount of 10 000 Czk, calculated according to the table, taking into account paragraph 7 and 8 and
tax calculated from the amount by which the wage exceeds 10 000 Czech Crowns,
20 Crowns up to the rate of 33% without taking into account
the provisions of sections 7 and 8. ".
2. in article 9, the following paragraph 10 is added:
"§ 10
In the case of those receiving retirement pension from the social security tax
determined in accordance with the foregoing provisions shall be further increased by 100%, not more than
However, about 2 720 Czech Crowns. For the assessment of whether the beneficiaries of the retirement
income is a crucial condition for the beginning of the pay period. ".
3. under section 18 shall be added to § 18a is inserted:
"§ 18a
The taxpayer shall report without delay to the taxpayers, that is the beneficiary of the
old-age pension. ".
4. in section 22 para. 3 point 12, the following sentence is added:
"The provisions of § 10, meanwhile, apply mutatis mutandis.".
§ 8
Decree No 161/1976 Coll., implementing the law on income tax from wages, in
amended by Decree No. 14/1982 Coll., Decree No. 86/1984 Coll., Decree No.
311/1990 Coll. and Decree No. 72/1991 Coll., shall be supplemented as follows:
In section 11 (1) 8, in the first sentence after the word "tax" shall be inserted after the words:
"(including increases for beneficiaries of the retirement pension in accordance with section 10 of the Act)".
PART SIX
Changing and supplementing Act No. 389/1990 Coll., on income tax from incomes of the population
§ 9
Law No. 390/1990 Coll., on income tax from incomes of the population, shall be amended and the following
as follows:
1. in article 3, the following paragraph 3 is added:
"(3) subject to tax revenue are also referred to in § 12 para. 1 (b). and)
cases where the recipient is not known (income from securities to
bearer). ".
2. In paragraph 4 (b). and at the end of) the words "with the exception of working
income members for the period in which they are beneficiaries of old-age pension from the
social security ".
3. The existing text of § 11 shall become paragraph 1 and the following
paragraphs 2 and 3 shall be added:
"(2) in the case of those receiving retirement pension from social security,
increases the tax calculated in accordance with paragraph 1 of 132%, but not more than about 32
640 Czech Crowns.
(3) If a citizen without receiving a retirement pension after all of the months in the calendar
year, it increases the tax calculated in accordance with paragraph 1 by 1/12 of a percentage
the increase referred to in paragraph 2 for each month for which (or for whose
part of) this pension. However, the increase is less than 1/12 of the amount
referred to in paragraph 2, attributable to the month in which (or whose
section) was a beneficiary of the retirement pension ".
4. in section 12 paragraph 1. 1, the following point (e)), which read as follows:
"e) of the agricultural cooperatives to its members who are
beneficiaries of the retirement pension ".
5. in article 13, the following paragraph 3 is added:
"(3) the provisions of § 11 (1) 2 shall apply accordingly. ".
6. in section 17(2). 3 the end of the new sentence is added:
"The taxpayer is also obliged to immediately notify the tax administration that is
beneficiary of the retirement pension ".
7. in section 21 para. 4 at the end of this sentence connects:
"If the taxpayers are fleeing the revenue referred to in § 12 para. 1 (b). and) from
joint-stock companies established for the purpose of coupon privatisation
(investment privatization funds) and other organisations located within the territory of
The Czech and Slovak Federative Republic, which collect and manage
Securities and financial resources with a view to their common
investment (hereinafter referred to as "investment funds"), the tax on these
or part of the revenue paid to the taxpayer from funds received
investment funds from securities issued by legal persons with
located on the territory of the Czech and Slovak Federal Republic for the balanced
deduction of tax from the incomes of the population, or other tax (Levy),
performed by these entities in the payment of the income from the securities
securities investment funds ".
PART SEVEN
Amendment and supplement of Act No. 35/1965 Coll., on income tax from the literary and
artistic activities, as amended by Act No. 160/1968 Coll.
§ 10
Act No. 35/1965 Coll., on income tax from the literary and artistic activities,
as amended by Act No. 160/1968 Coll., shall be supplemented as follows:
1. In paragraph 8, the following paragraphs 4 and 5 are added:
"(4) in the case of those receiving retirement pension from social security,
increases the tax calculated in accordance with paragraph 1 of 108%, but not more than about 32
640 Czech Crowns.
(5) If a citizen without receiving a retirement pension after all of the months in the calendar
year, it increases the tax calculated in accordance with paragraph 1 by 1/12 of a percentage
the increase referred to in paragraph 4 for each month for which (or for whose
part of) this pension. The increase, however, shall be at most 1/12 of the amount
referred to in paragraph 4, accounted for the month in which (or whose
section) was a beneficiary of the retirement pension ".
2. in article 11, the following paragraph 3 is added:
"(3) the taxpayer is obliged to immediately notify the Clearing House that
is the beneficiary of the retirement pension ".
PART EIGHT
cancelled
§ 11
cancelled
§ 12
cancelled
section 13 of the
cancelled
§ 14
cancelled
PART NINE
Change of the legal measures of the Bureau of the Federal Assembly of the Czech and
Slovak Federal Republic No 206/1990 Coll., on the State balancing
contribution, as amended by law No 245/1991.
§ 15
cancelled
PART TEN
cancelled
section 16 of the
cancelled
PART ELEVEN
Transitional provisions
§ 17
(1) if the employment before the effective date of this Act for a period agreed
a longer than one year, the negotiation of the employment condition
for a maximum of one year to 31. December 1992 shall be considered satisfied.
(2) organisation, which is after 31 December 2006. December 1992, employed by the beneficiary
old-age pension in employment contracted for a period longer than one year,
is required to notify the competent authority of the social
security to 10. January 1993.
(3) the provisions of § 7 shall apply for the first time when payroll taxes charged for the
the month of January 1992.
(4) claims for tangible security arising from job seekers in front of
the effective date of this Act, shall be assessed in accordance with the existing regulations,
the amount of tangible security and its provision, however, from the date of
the effectiveness of this law, be governed by the provisions of this Act.
(5) applicants which qualify on the physical security
prior to the effective date of this Act only with no other time than the time
employment that do not count under this act as well as the
employment from the date of effectiveness of the physical security of
a fictitious earnings by analogy with § 17 para. 6 of the Employment Act.
PART TWELVE
Regulation (EEC)
section 18
Shall be deleted:
1. the regulation of the Government of the Czechoslovak Socialist Republic No. 144/1983
Coll. on the provision of pensions to certain working pensioners
2. section 1 (1). 2 the Federal Ministry of finance Decree No 215/1988
Coll., implementing the agricultural tax Act, as amended by Decree No.
559/1990 Coll.
3. § 2, § 3 para. 5 and § 4, paragraph 4. 3 Federal Ministry of
labour and Social Affairs No. 235/1990 Coll., implementing the legal
the Bureau measures the Federal Assembly no. 205/1990 Coll., on
a compensatory allowance, as amended by Decree No. 313/1990 Coll.
4. § 63 para. 2 and section 119 paragraph 1. 1 to 3 and 6 to 10 of the Decree of the Federal
the Ministry of labour and Social Affairs No. 149/1988 Coll. implementing the
the Social Security Act, as amended by Decree No. 123/1990 Coll.
Decree No. 260/1990 Coll. and Decree No. 20/1991 Coll.,
5. the Decree of the Ministry of labour and Social Affairs of the Czech Republic.
20/1991 Coll., laying down further conditions for the provision of tangible
Security for jobseekers, as amended by Decree No. 348/1991 Coll.,
6. the Decree of the Ministry of labour and Social Affairs of the Slovak Republic No.
50/1991 Coll., laying down further conditions for the provision of tangible
Security for jobseekers, as amended by Decree No 277/1991.
PART THIRTEEN
The effectiveness of the
§ 19
This Act shall take effect on 1 January 2000. January 1992.
Havel v.r.
DUBČEK v.r.
Čalfa v.r.
Č. 1
An overview of the revenue and expenditure of the State budget of the Federation
in thousands of Czech Crowns
The revenue of the
Share of national revenue turnover tax 50 700 000
Share of national revenue contributions from profit and
agricultural income tax 40 500 000
The revenue of the Federal central authorities, revenue
budgetary and contributory organizations contributions
in their scope of 7 904 787
The Czechoslovak State Bank payments 1 200 000
Duty and the import surcharge of 14 600 000
Income from government loans granted to
abroad and similar income 19 045 213
Taxes and charges from operators based abroad, 450 000
Administrative charges 300 000
Revenue in total 134 700 000
Expenditure
Non-investment expenditure for the activities of the Federal
the central authorities and the budgetary and contributory
organisations in their scope, Inc. purpose built
resources 52 605 675
of which: 32 233 000 on defence and security
Statutory organizations in the scope of
Federal central authorities 5 320 000
Non-investment subsidies to the Federal Fund market
Regulation in agriculture 5 000 000
Non-investment subsidies to cover the price difference of heat
and the structural programmes of 10 000 000
State compensatory allowance 21 100 000
Resources on security of State policy
employment 11 000 000
Expenditure to ensure the needs of the communities and on the
national regional policy 3 300 000
Costs associated with government loans to foreign countries 6 880 200
Spending on debt service 7 950 114
Spending on public investment 6 044 011
The budgetary reserve of the Government of CZECHOSLOVAKIA to the 500 000
Spending a total of 129 700 000
Subsidies to the State budget of the Czech Republic 3 300 000
Subsidies to the State budget of the Slovak Republic 1 700 000
Expenditure in total 134 700 000
Č. 2
The expenditure of the State budget of the Federation in accordance with chapters
in thousands of Czech Crowns
Chapter Expenses Expenses of budgetary Posts příspěv. Subsidies to economic
organizations, etc. org. organizations
total non-Capital Investment of which: PříspěvekDotace Other
expenses expenses payroll nana posts non-capital investment
the activity of investment funds
Office of the President 273 060 127 100 143 260 37 400 2 600 100
Office Of The Federal
Assembly of the 326 242 100 611 222 131 67 000 3 500
Office of the Government 176 198 35 100 139 867 49 822 1 231
The Fed.
and information services, 655 800 83 800 572 000 200 000
URFed.min. Foreign Affairs 2 423 516 275 100 1 280 187 103 718 4 307 863 922
URFed.min. Defense 27 914 000 1 619 500 26 294 500 7 600 000
URFed.min.
trade 2 842 630 528 600 2 314 030 677 520
URFed.min. finance 83 222 13 300 69 922 38 200
URFed.min. work and
Social Affairs 50 642 2 900 45 390 27 520 2 352
URFed.min. Interior 5 711 700 241 700 5 470 000 2 000 000
Fed.min.pro
strategic
Schedule 97 661 12 100 70 061 34 271 15 500
URFed.min.
the economy of 1 254 634 394 000 755 172 43 976 72 172 1 80 31 490
URFed.min. transport 8 080 162 281 000 806 114 68 418 35 748 203 80 23 100 1 410 400 5 320 000
URFed.min. joints 402 915 20 000 174 865 47 441 28 050 180 000
The Supreme Court 27 188 2 500 24 188 12 773 500
The Constitutional Court 30 355 4 000 26 355 8 552
Office for the Fed.
standardization and measurement of 386 324 156 100 216 693 53 303 3 410 10 121
Fed. the Office for inventions 107 022 12 700 32 616 10 000
The Statistical Office 141 221 26 800 114 389 51 100 32 fed.
Office for the Fed.
competition 14 668 1 300 13 368 5 881
Committee for the Fed.
the environment 361 107 17 200 290 578 14 816 8 426 44 903
URFed.min. controls 39 814 8 200 31 539 19 375 75
General Prosecutor's Office 17 917 1 400 16 502 11 942 15
State Bank. 480 480
[Edit] Press Office 32 070 32 000 70
The Commission for the petrol station.
Atomic Energy 162 388 700 125 485 8 267 24 150 11 053 1 000
The Federal Administration
reserve 2 774 650 175 000 2 599 650 39 139
Všeob. the cashier
managing 80 312 414 103 700 63 702 714 1 506 000 15 000 000
A total of 134 700 000 4 244 411 105 603 282 11259 433 181 444 208 200 2 551 263 1 591 400 20 320 000
Č. 3
Revenue of the State budget of the Federation in accordance with chapters
in thousands of Czech Crowns
Chapter Contributions contribution Revenue budget
organizations and by organisations total
total economy
Office of the President 5 000 21710
Office of the Federal Assembly of the 1500
The Cabinet Office 3100
The Federal Security and information služba700
The Federal Ministry of Foreign Affairs of 152 000 142716
The Federal Ministry of defence 1 625200
The Federal Department of foreign trade of the 15 631231
The Federal Ministry of finance 5200
The Federal Ministry of labour
and Social Affairs, 2135
The Federal Ministry of the Interior 141200
The Federal Ministry for strategic
planning 3350
The Federal Ministry of economy 4 500 11990
The Federal Ministry of transport 75 883 166240
The Federal Ministry of communications 27050
The highest soud470
The Federal Office for standardisation and
measuring 19 000 35357
The Federal Office for inventions of 28205
The Federal Statistical Office 4200
The Federal Committee for the environment prostředí550
The Federal Department of control of 1780
General prokuratura270
Ms. Commission for Atomic energii550
Managing Federal Reserve 108700
A total of 256 383 17 963404
