Of War Přirážkách To Direct Taxes For The Year 1921 Outside Slovakia

Original Language Title: o válečných přirážkách ku přímým daním za rok 1921 mimo Slovensko

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=2612&nr=331~2F1921~20Sb.&ft=txt

331/1921.



Law



of 12 October. August 1921



of war přirážkách to direct taxes (excluding income tax)

the year 1921 outside Slovakia and Subcarpathia.



The National Assembly of the Republic passed on this

the Act:



§ 1.



Ku, ku general tax Ministry the Ministry tax pursuant to title II. the law on the

personal taxes (distinction, State enterprises), to tax the pension and

a dose of tantiémové collected in the entire territory of the Republic of Slovakia, and outside

Subcarpathia per year 1921 war surcharges in the amount set by the

Article II, section 1, paragraph 2., 3., 4. and 6., the law of 18 April. November

1919. 617 Coll. and n.



The land tax is collected for the year 1921 war supplement:



and from the vineyards and gardens) 400%, 600%, from forests



(b)) of other land 200%.



On the Hlučínsku with respect to the provisions of section 14 of the regulation of 4 November. may

1920. 321 Coll. and n., war surcharges taxable land,

the Ministry's general tax and taxable income for the year 1921-perception.



§ 2.



War increases to the income tax starting from the year 1921 the

a special law.



§ 3.



The provisions of article II, sections 2-5, of the law of 18 April. November 1919.

617 Coll. and n., war surcharges also apply this Act

modified.



§ 4.



If in the proceedings criminal constitute the basis for assessment of the sentence shortened neb

by shortening the endangered tax for 1921, vpočítá in the background

the war premium, arising under this Act, provincial offences Act,

to be committed after the publication of this law.



§ 5.



This Act shall take effect on the date of its publication and the implementation of its mandates

the Minister of finance.



T. g. Masaryk in r.



Black v. r.



Dr. Hotowetz v. r.,



also the Minister of Hanačíka.