The Tax Appeal Board Dôchodkovou, Of The Assets And Profit From War

Original Language Title: odvolací komise pro daň dôchodkovou, z majetku a z válečných zisků

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198/1920 Sb.


of 26 March. March 1920

fixing for Slovakia and Subcarpathia of the Appeals Board shall be set up

dôchodkovou tax (income), of the assets and of the war profits.

The National Assembly of the Republic passed on this

the Act:

§ 1.

For dôchodkovou, from property tax and profits from war is established next to the

Complaints Commission (article. XXVI. 1916, § 11. 4; Cust. article. XXXII.

1916, section 27), which is further nazývati will be assessed by the Commission, the Commission

the appeal for Slovakia in Bratislava, and Subcarpathia in


This appeal to the Commission, to decide on complaints to the test

odhadními commissions and taxes in a case before them.

§ 2.

The Commission, the Board of appeal shall consist of:

and of the President and representative),

(b)) of the members and their deputies, the number of which shall be made by the financial

Director for Slovakia, with respect to the administrator of Carpathian Ruthenia,

due to the size of the příjmův and of the assets and the perimeter of the scope of the appeal

of the Commission.

Members and their representatives must be members of the Czechoslovak

Republic, over 30 years old, fully participating in the civil rights and

political, and-with the exception of active civil servants-taxpayers

dôchodkové tax or property within the jurisdiction of the Appeals Board. From the Member's and

their representatives must not be more than half the active state


Members of Congress and their representatives to vote for three years. The appointment of a

members and the representative of the prematurely raised the neb applies for the rest of have been revoked

working time.

The President and his deputy shall be appointed by the Minister of finance. The Czechs and their

the representative shall be appointed by the Chief Financial Officer for Slovakia if

regards, administrator of Carpathian Ruthenia, one must look to the

various kinds of příjmův and assets.

§ 3.

Appointment of members of the National Assembly may odmítnouti, spiritual

all faiths, active public teachers, officials and servants of the State,

County, municipal and public funds, people, military, persons over 60 years of age

the old, as well as persons in the messy bodily defects, finally

persons who, in the previous 24-hour period, were members of the Commission assessed

NEB Board, for the current period. The President of the Commission shall decide, without further

the appeal, if the refusal is permitted.

Member of the Board of appeal, the Commission's representative may not be the neb while the Member or

the representative of a member of the Board in the circuit of the Appeals Board.

§ 4.

The Chairman and all members of the Commission and the representatives of the members of the Act, even though

per person, according to the best knowledge and conscience and observe strictly

the secret to the deliberations of the Commission and of the circumstances of taxpayers that when dealing


Members and representatives who are not public officers shall be enforced when

commencement of its activities into the hands of the President of a sworn promise:

"I swear and I promise on my honour and conscience that the negotiations in the Commission

the appeal I will počínati regardless of the person according to the impartial

knowledge and belief according to the law, and that what is strictly confidential

I'll keep what in the negotiations in the Commission in General and about the circumstances of taxpayers

especially I know. "

§ 5.

The President shall direct the work of the Commission and is responsible for the proper use of the law.

Chief Financial Officer for Slovakia, with respect to the administrator

Carpathian Ruthenia, the Commission shall allocate the authority financial as officer. Same has

the right to vote only if it is a member of the Commission.

§ 6.

The President has to each session of the Commission, all members of the pozvati. Invitation

must be received at least 14 days before the meeting. To the place of

the President invited the representative of members busy, if possible

representing the same type of income neb assets. Svolaní representatives shall enter

each way to members. The Commission is able to usnášeti, is out of the

the President or his Deputy present at least half of the members.

If it had so many members at all the members in writing

invited to the next meeting, adding that the Commission will be able to

usnášeti regardless of the number present.

§ 7.

The Commission shall decide by an absolute majority of the voice of the members present. The President of the

the vote only if they are created equal number of votes. It reaches to

the vote on the amount of certain amounts by an absolute majority of votes, be voices

for the amount of the taxpayer the most votes for the amount allocated to the

person closest to the more favourable for so long, until it reaches a majority.

§ 8.

When it comes to the appeal of Member of the Commission, his wife, relatives of the NEB.

sešvakřených in the tribes, ascending or shallow in the tribe

pobočním to the third degree, or the appeal of the employer of a

Member, as well as in the case where a member from the decision to them a considerable

favour of the neb injury, has made this the vzdáliti before the meeting tomorrow and resolution.

The President in a case odevzdejž the Presidency addressed the neb

one member of the Commission.

§ 9.

The Commission may on its deliberations and decisions, a report which hath so be it

signed by the person who chaired, and two members of the neb representatives who are

meetings attended.

§ 10.

Members of the Commission who are not active civil servants shall be entitled to

pay the costs of travel and lost wages from work neb trades, if

are dependent upon him.

The regulation will be determined, how great will be the replacement. Active

officials state the compensation pursuant to the provisions of the diets.

§ 11.

From the result of the storage management can be odvolati to appeal to the Commission.

and the taxpayer within 30 dnův) from the delivery of the reasoned opinion, the Commission estimated,

(b)), the Commission assessed the 30 officer dnův the date on which the assessment protocol

the financial Directorate.

The time limit is not observed, when the appeal was the last day at the post office to transport

has been lodged. If the last day falls on a Sunday deadline in the feast of the neb to be

According to the Gregorian calendar or on the national holiday, the deadline

first the next day everyday.

If a party requests that the appeal period was extended, the period

the appeal to the date of delivery, and it runs from that day on.

Taxpayer give appeal in writing to the neb by word of mouth free of stamp duty to the competent

Tax Directorate, reported on board.

Tell the officer filing their appeals at the same time the taxpayer, against whose

striking a tax appeal, giving substantiated reasons. The same can not administer within 14 days

objection by the Board.

Appeal does not have the drop effect in terms of payment and the conquest of the assessed

the tax.

§ 12.

Quite apparent from the appeal poplatníkova that when you copy the communication

reasoned opinion the Commission appraised those were mistakes, has the financial

the Directorate now itself thee.

You can administer in the decision at the same Directorate kolku plain rekus on

General financial Directorate for Slovakia, with respect to the financial

report of the civil administration Carpathian Ruthenia.

If there is no such error at the appeal referred to the estimated Commission.

Does not exceed the annual income of the vyšetřený (dôchodek)-$ 20,000 neb

II asset value $104.000 and if they are as reported, and the President of the

Board, and this alone convinced, that the appeal must be fully

granted, shall decide on the Appeal Board. If the Board finds that:

NEB its President that the complaint is uncertain whether the storage management made in

the appeal is substantiated, odstraniž defects.

In all other cases the Commission appeals officer předlož estimated at

It brought, as well as the appeal of the taxpayer, transferred her financial

the Directorate, with its own dobrozdáním appeal to the Commission.

§ 13.

In order to properly tax was levied, is the Chairman of the Appeals Board

appointed representative of the State interests for his girth. He belongs to the top

management of all storage works in the place of the Commission of appeal. The President has

dohlédati to ensure that storage is used, the policy has the lead

supervision on the administration of předsedův odhadních and pečovati by the Commission on a timely

completion of the work of the storage.

§ 14.

For the purpose of accurate detection of income poplatníkova has the Appeals Board and

the President of the same rights as the Commission appraised and its President.

In particular, the Commission may call upon the taxpayer, to admit the inspection

business and economic books.

The challenge must obsahovati a reminder that, if within the time limit laid down her

granted, the decision on the appeal will become a taxpayer, without the further participation of the

the Office on the basis of AIDS that will be on hand. The obligation to

připustiti access to these books, it also includes the obligation to

the submission of contracts, debentures, kvitancí for rent, extracts from accounts

invoices and other financial AIDS and documents.

The Commission, the Board of appeal is not bound by their decisions, the proposals of the taxpayer in

the appeal.

If only the taxpayer appealed and the Commission list, that would tax the 04

its expense was to be changed, the files returned to the appropriate taxing

Directorate (estimated Commission) to make a reasonable assessment has been done

additional, it is for the person against whom the right of appeal again.

§ 15.

The Commission's decision to the Board of appeal, it is for both the taxpayer and the President of the

the Appeals Board the right to complaint to the Supreme Administrative Court in Prague for

incorrect use of the Act and for the substantial defect management.

§ 16.

This Act shall take effect on the date of publication. That date shall cease to

the validity of all the derogations provided for in appeal proceedings concerning tax

dôchodkové, of the assets and of the war profits.

In cases in which, at the date of conception of this Act statement

the Commission, on the grounds of the assessed tax already is delivered, starts a 30-day

the date of the appeal period after conception of efficiency. In cases in which up to

the effectiveness of this law, the time limits provided for in the complaint to have been filed

Administrative Court of Hungary the neb on the Supreme Administrative Court in Prague,

These complaints for the appeal timely filed.

§ 17.

Implementation of the law this is Treasury Secretary.

T. g. Masaryk in r.

The Austrian reichsrat in r.

Thomas s in r.

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