On The State Budget Of The Federation In 1992 And About Changing The Tax Laws

Original Language Title: o státním rozpočtu federace na r. 1992 a o změně daňových zákonů

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=39626&nr=578~2F1991~20Sb.&ft=txt

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