Direct Taxes Due And Payable To The State They Incidentals

Original Language Title: o splatnosti přímých daní státních a vybíraných k nim přirážek

Read the untranslated law here:

116/1921 Coll.


of 16 June. March 1921

direct taxes due and payable to the State they incidentals

autonomous volumes and posts, then about interest on arrears and interest

replacement of these benefits, as well as from fees directly paid.

Change: 92/1923 Coll.

Modified: 17/1936 Sb.

Change: 12/1943 Sb.

The National Assembly of the Czechoslovak Republic decided on this

the Act:

The period of maturity.

§ 1.

Direct taxes, State by State, with premiums premiums volumes

Government and with the contributions levied direct taxes are splatny in 4

equal amounts, and that 1. January, 1. April, 1. July and 1.

October of each calendar year.

Are excluded from this rule:

And in Bohemia, Moravia and Silesia:

1. General tax výdělková under the law on personal income tax of 25 June.

October 1896, no. 220 line, up to the aggregate amount of the annual premium, all in

It's figuring, 50 CZK, which henceforth be thou splatna at the same time, 1. July

each year; on tax výdělková of business street and kočovních in

the meaning of §§ 78 to 82 of the same law.

2. the Income Tax, under section 133 of the Act on personal income tax of

October 25, 1896, no. 220 lines of., as amended by the Act of 27 April 2001. in May 1919,

No 292 Coll. and n, and of 8 July. in April 1920, no. 250 Coll. and n., selects

the crash is being held by the debtor.

3. Income tax, under section 234 of the Act on personal income tax collected

the crash is being held by the employer.

4. The agenda established by the article. III. the Act of 23 July. in January 1914, no.

13 from the line.

5. Tax on the profits of war or war, according to cís. Regulation of 16th. April

1916, no. 103 l. of., and the laws of 16. in February 1918, no. 66 line of., from 17.

in April 1918, no. 160 lines of., and from 30. January 1920, no. 79 Coll. and n.

6. the levy of property and levy increase on the property according to the law of

8 April 1920, no. 309 Coll. and n.

B. in Slovakia and Carpathian Ruthenia:

1. the interest of the principal tax, imposed on financial institutions according to the blackhead. Cust.

article. VII. from 1883.

2. Product tax class by a blackhead. Cust. article. XXIX. from r. 1875 and from

r. 1883.

3. Product tax (IV). public class and právomocnostenských employees,

officials, as well as employees of private companies and associations with permanent

salaries according to uher. Cust. article. XXIX. from r. 1875.

4. Tax on the profits of war according to the blackhead. Cust. article. XXIX. from 1916, and IX. from


5. All taxes from the Exchange (re-purchase) výslužného and from the surrender value according to the blackhead.

the BRP. 27.951 from 1876 and the BRP. 49.246 from 1906.

6. Tax military according to uher. Cust. article. XXVII. in 1880 and IX. from the year 1883.

7. Tax on weapons according to uher. Cust. article. XXIII. of 1883.

8. Tax on hunting as a blackhead. Cust. article. XXIII. of 1883.

9. the transport Tax in accordance with the blackhead. Cust. article. XX. from r. 1875, XIV. from 1887, and r.

VI. from the year 1917.

10. Tax on winnings according to the blackhead. Cust. article. XLIX. from 1879, and VII. from the year 1897.

11. the levy of property and levy increase on the property according to the law of

8 April 1920, no. 309 Coll. and n., as amended by regulation of the Government of the Republic of

Czechoslovak of 25 June. in June 1920, no. 424 Coll. and n. in these

derogating in respect of cases due to continue existing

the provisions.

§ 2.

At the beginning of each year, be it in each village in the place of the usual

published, in which the time limits are a direct tax, and pay through what

the consequences of failure to comply with payment deadlines has.

§ 3.

Until the taxes or surcharges self-governing volumes and posts for

current year tax still prescribed, is the taxpayer required to pay through the nose is

According to the last act, if perhaps something else does not stem from the law here

the tax legislation. For this purpose, the tax authorities shall in

appropriately established a permanent office books, taken on behalf of the taxpayer,

obligation of the taxpayer zapisovati.

Any increase is the regarding payment deadlines shall be at the time of delivery

the payment order has already expired vyrovnati within 30 days after service of the

order for payment.

This provision applies, mutatis mutandis, of the provisions of the additional.

Recovery of taxes and surcharges; interest on late payment of taxes and surcharges.

§ 4.

Who does not pay a direct tax State and with national commissions,

the increases of the volumes of the autonomous territorial and contributions to the six weeks after the date of

due date (sections 1 and 3), the amount due from him immediately enforced

management of law enforcement; If the debtor's total annual commitment

all of the above benefits in the Inland village of 500 Czk together, is in addition

obliged to pay through the due date up to and including the date of payment of the outstanding

the amount of 7% interest.

If you do not set a due date, but only the period during which the

the tax has to be paid, the outstanding tax recovery occurs, as well as the obligation to

pay through the interest immediately after the expiry of the period concerned.

The consequences referred to in paragraph 1. also arise, and regardless of the amount of the annual

the elements, if the tax, which according to the rules in force shall be selected

deductions from the salaries of the dose will not be affected, persons required to

implementation precipitation drained the Treasury within the prescribed period.

For the day of payment, the payment day when finished composition for the revenue

or the post office when credit notes in the odúčtovacím control of the day of reckoning

at the post office in connection with cheques.

Calendar month consists of 30 and the calendar year for 360 days.

The provisions of section 63, paragraph 7., para. 2. the Act of 8 September. in April 1920, no. 309

Coll. and n., dose and dose of the assets of the estate, in the text of the

Government regulation of 25 June 2002. in June 1920, no. 424 Coll. and n., what remains

the amount of interest on late payments intact.

§ 5.

Interest on late payments selected in the sense of the previous paragraph arise in

the State Treasury, in the cities with its own statute, Slovakia and

Carpathian Ruthenia in cities with a regulated magistrate or law

municipálním, if the delegated scope of levying direct cater

the tax authorities in their berními, the city's coffers.

The existing provisions on the collection of interest on arrears of self-governing

increases and contributions to direct taxes shall cease to have effect.

Replacement of taxes and interest margins.

§ 6.

Of the amounts levied direct taxes the State and increases them by State,

increases and contributions self-governing volumes that were wrongly accepted

and according to valid regulations have been or may in the day, when the taxpayer for depreciation

He was informed, be returned in cash, at a taxpayer are replaced by a

the assumptions listed in the following sections of the 7% interest, if

in the tax year to which the depreciation, in principle (§ 4) was subject to interest from the

the delay.

§ 7.

For the payment wrongly accepted the payment, if the prescription

decision of the administrative authority, delivered the appeal, or

statement by either completely abolished or reduced, so that the payment exceeds the

the remaining prescription.

The amounts that were voluntarily paid over prescription, which was

stěžováno, are excluded from the calculation of the interest of the replacement.

The provisions of § u 24, para. 7., Hungary. Cust. article. XXIX. from 1916 of

war profits (§ 32 r. uher. min. fin, no 74.400 from 1918) and

the provisions of § u 55, para. 6. the Act of 8 September. in April 1920, no. 309 Coll..

and n, in the dose of the asset, in the text of the regulation. the Government of 25. , 1920, no.

424 Coll. and n., are not affected.

If the financial management for the adversarial proceedings of complaints

the taxpayer also applies, comply with the provisions of paragraph 1.

§ 8.

It was a decision concerning the imposition of taxes, premiums or contributions

cancelled, entitled to a refund of the amount paid, with interest

replacement at first just under the new decision, which takes place

decision repealed, but subject to the other claims, that perhaps

later, as a result of the correction procedure arise against this new


§ 9.

A replacement interest paid from the date of payment (section 4, paragraph 2(b). 4.) wrongly taken

until the date of the notification to the taxpayer for depreciation.

The Government is empowered to establish, that the calculation of the interest you can spare

only at the end of the year also realized by comparing the adjusted requirements with

the payment. It was after giving the notification to the taxpayer for tax refund holdout

financial management due to the circumstances and neospravedlněný, shall be paid

replacement interest up to the date of actual repayment.

§ 10.

If the IRS failed to interest the spare poukázati and does not apply to

the taxpayer is entitled to interest the replacement within 3 years from the date of notification of the decision

the administrative office or the date of the publication of judicial finding, which was

the need for the tax reduced, void the replacement interest.

§ 11.

Interest income replacement to be borne by State; in the cities, in which the Treasury under section

5 accrue interest on scores of these cities.

Interest on late payments and replacement fees directly paid.

§ 12.

Area of interest on arrears, which according to the regulation of 6 December. April 1856, no.

50 lines of the amended law, of 8 February. in March 1876, no. 26 l. of., and from the

on 23 December 2005. in January 1892, no. 26 l. of., is the debtor is obliged to pay through the nose when you

failure to comply with the legal deadline for incorporation directly paid the fees and

the fees equivalent to including charges of insurance contracts, contracts

a lifetime pension and zaopatřovacích contracts (§ 6, paragraph 1(a). 3., cís. Regulation

of 15 July. September 1915, no. 280 lines), on bike tax tickets, taxes
for the carriage of baggage and goods (article 6, paragraph 1(a). 1. the Act of 19 December 2003.

in July 1902, no. 153 l. of., and § 6, paragraph 1(a). 1., and § 11 cís. Regulation of

day 10. in January 1917, No 14 from the line.) lays down six percent.

§ 13.

The rate of default interest, which the parties are obliged under the provisions of

valid in Slovakia and Carpathian Ruthenia (particularly in the case of Hungary, pursuant to section 22.

Cust. article. XXXIV. of 1881, the former blackhead. of the Ministry of

Finance, No 14.332 from 1883, §§ 1 and 2 of the blackhead. Cust. article. XXXVI. from r.

in 1895, § 21 of the regulation of the former blackhead. min. of finance from June 16. March

1917 No 28.100, § 99 with uher. Cust. article. XI. from 1918) shall be six


§ 14.


§ 15.

The provisions of sections 12 to 14 are also valid for general goods and transfer tax

Working výkonův and for lavish tax pursuant to the Act of 11. December

1919, no. 658 Coll. and n., as amended by the Act of 29 June. January 1920, no. 70

Coll. and n.

The provisions of the final.

§ 16.

The Government is empowered to require that money market conditions, respectively.

the status of arrears, the amount of interest provided for in section 4, paragraph 2(b). 1., § 6 and § § all

12 to 14, mutatis mutandis, nepřekročujíc the rate specified by this law.

§ 17.

All the existing laws and regulations, which are with these provisions in the

resistance, are void, unless they are expressly preserved (§ § 1 and


§ 18.

This Act shall take effect on 1 January 2005. April 1921, with the proviso that if

other than those referred to in section 5 of the municipalities collected even after the 1. January 1921 for the surcharges

the years of 1920 and its preceding institutions, shared the interest of

these surcharges to municipalities, which also pays any interest payment replacement

the municipal surcharge for the years 1920 and the last.

Performing the Act instructs the Secretary of the Treasury, which is at the same time

to, in particular, for a transitional period, deviations from this

the law.

T. g. Masaryk in r.

Black in r.

Hanačík in r.