144/1922 Sb.



Law



of 28 June. April 1922



about the Ministry's general tax for the period 1922/23.



The National Assembly of the Republic passed on this

the Act:



Article I.



Law of 10 June 1999. December 1918. 65 Coll. and n., applies mutatis mutandis

for the period 1922/23, with the changes listed below.



Article II.



1. In articles 1, 3 and 6 shall be replaced with "period 1918/19" period "1922/1923", in the section on

5 years ", 1918, and 1919" flights "1922 and 1923", and in paragraph 6 of the year "1917" year

"1921".



2. The provisions of § 2, para. 1., amend as follows: "for the period 1922/23 spools

to taxing companies (section 12, paragraph 1. 1., 2., 6. and 7. the law of

October 25, 1896. 220.) taxpayers, who on 1 May 2004. January 1922

ran the výdělkový enterprise engaged in employment or seeking to

profit, according to the annual amount of the tax Ministry, the General prescribed them for

the year 1921; It is přihlížeti to all acquisitions and disposals (§§ 64 and

67. the law), to 30. April 1922 will be carried out. "



3. paragraph 7 is added: "for the uniform taxation of non-Autonomous races

the side with the main (section 37, paragraph 1. 2. and 4. the law on personal

taxes) may insist on a taxpayer by the end of April, 1922. "



4. paragraph 8 reads as follows: "every taxpayer is obliged to administer the tax

the Administration, in which the judge has a duty to be prescribed (section 38 of Act about personal

taxes), a statement of the circumstances decisive for assessment of tax (§ 39

the law on personal taxes), as well as on the outcome of the operation of the undertaking

(work), and until the end of April 1922. "



5. the provisions of section 9 reads as follows: "If this law does not provide for anything else,

applies to the imposition of tax on the universal Ministry period 1922/23 rules

the law on direct taxes on personal of 25 June October 1896. 220.

(as amended by the Act of 23 January 1914, no. 1., Imperial

Regulation of 16 March 2005. March 1917. 124., and article II. of the law of

17 May. March 1921. 123 Coll. and n), as well as others for this

tax laws and regulations. "



Article III.



1. The taxpayers who, in their appeals (sections 59 to 63 of the Act.

taxes) show that the prescribed tax rate without a war surcharge

exceeds the bottom marked with the percentage of the year-round or for a whole year

converted the proceeds of the undertaking or a tributary of such employment, in

the time for prescription applicable tax are entitled to a reduction of the tax

the rate, which marked the border does not exceed; as such, applies when

yield:



$20,000 = 1/2%



over $20,000 to $40,000 = 1%



over £ 40,000 to £ 60,000 = 1 1/2%



over £ 60,000 to £ 100,000 = 2%



over 100,000 € to 200,000 € = 2 1/2%



over 200,000 € to 500.000 Czk = 3%



over 500,000 € to 1,000,000 € = 3 1/2%



over 1,000,000 CZK 4%.



Because of this, the tax reduction may, however, be just so far allowed to

the tax rate does not fall below $3 in IV. class, below the $64 in (III). class, under the

320 CZK II. class and under-$ 2200 in class I.



2. Income (according to para. 1.) means the net revenue, determined according to the rules

applicable to income tax (section 165 of the Act on personal taxes). This

the net yield is, however, the připočísti, were the first deducted, these

items:



General výdělkovou tax) with the commissions and



(b)) paid or shifted from interest and other remuneration for the use of foreign

According to the studies, which are in the enterprise (employment) are stored.



Counting interest and other charges to the yield from the previous

the provisions shall not constitute exemption from tax pursuant to § 124 of Act rentové. about

personal taxes.



3. If the taxpayer in addition to the establishment, against which the tax appealed,

yet another or several establishments, and if it is not possible to return the first

establishment of separately from other establishments exactly search

is the taxpayer required to předložiti the documents necessary for an estimation of the yield

the establishment of the taxation in question.



4. the appeal, by which the taxpayer seeks a reduction in the tax rate on the ground

that the stored tax rate exceeds the number 1 marked with percentage

such revenue, the Commission shall decide to tax výdělkovou without

regardless of the rate itself, if they are both the President and the Commission of the

opinion that the licence was made, and that the appeal of poplatníkovu

is, according to the provisions of 1. the paragraph in full content vyhověti.



5. However, if the taxpayer in addition to the establishment, against which the tax

appealed, another or several establishments, and if it is necessary to yield the first

establishment plays an estimated (paragraph. 3.), shall decide on the appeal lodged by the i

in the case of the preceding paragraph the provincial tax Commission výdělkovou,

If even only one establishment is located in the perimeter of the other Commission for tax

výdělkovou or in the cizozemsku, after the case of the Ministry of finance,

If one of the establishments located in the circumference of the other provincial Commission for

tax výdělkovou.



6. If a notice of appeal against the assessed tax rate the Commission President for tax

výdělkovou increase the tax rate by a reasoned, may have enhanced the tax rate

only in so far as not to exceed the limit, in which the taxpayer may

domáhati reduction of the tax rates according to paragraph 1. The realised return card

or documents necessary for an estimation of the yield has not administer taxpayer, which to

is challenged in the appeal by the President of the Commission,

adding that the provincial tax Commission shall determine the tax rate without výdělkovou

regardless of the yield will not be realised by the invitation to the deadline

granted.



Article IV.



This Act shall take effect on 1 January 2000. January 1922; by performing the mandates

the Minister of finance.



T. g. Masaryk in r.



Udržal in r.



A. N. r.