483/2001 Coll.
LAW
of 29 April 2004. November 2001,
amending Act No. 241/2000 Coll., on the budgetary revenue determination
certain taxes to the territorial entities and certain State funds
(the law on budgetary determine taxes), as amended by Act No. 492/2000 Coll.
Act No. 586/1992 Coll., on income taxes, as amended,
and Act No. 337/1992 Coll., on real estate tax, as amended
the laws of the
Parliament has passed the following Act of the United States:
PART THE FIRST
Amendment of the Act on the budgetary determine taxes
Article. (I)
Act No. 242/2000 Coll., on the budgetary revenue determination certain taxes
local municipalities and some State funds (the law on the
financial destination taxes), as amended by Act No. 492/2000 Coll., is amended
as follows:
1. In paragraph 1, the words ", inheritance tax, gift tax, transfer tax
real estate "be deleted.
2. in article 2 letter a) is added:
"and the national gross income tax) the funds selected in
during the budget for example) by the tax, minus the return
resources; to the national gross income does not include amounts of tax
selected in fines and amounts used to pay for the cost of the tax
proceedings, 1) ".
3. section 3, including title and footnotes # 4a):
"§ 3
Tax revenue budgets of regions
(1) tax revenue in the budgets of individual regions make up
and) income tax of legal entities in cases where a taxpayer is
the region, with the exception of the tax withheld in accordance with special rates
(b) 3.1%) share of gross income from value added tax,
(c) 3.1%) share of gross income tax (tax advances) from
income from employment and functional benefits, Medicare
by the employer as a tax payer, with the exception of personal income tax
people withheld pursuant to special tariffs,
(d) 3.1%) share of gross personal income tax revenue
people withheld pursuant to special tariffs,
(e) 3.1%) share of 60% of the national gross income taxes (advances on
tax) personal income less income referred to in subparagraphs (a) (c))
and (d)),
(f) 3.1%) share of gross income, the income tax
legal persons, with the exception of the proceeds referred to in subparagraph (a)), and in paragraph 4 of the
paragraph. 1 (b). (h)).
(2) each region the percentage of gross income tax of the national
referred to in paragraph 1 (b). (b) to (f))) involved the percentage laid down in annex
No 1 to this Act.
(3) the part of the tax income referred to in paragraph 1 (b). and there is no remuneration)
the difference between the taxes levied or additionally assessed County administrator
taxes and tax region granted or additionally granted or accessories
^ 4a tax.)
4A) § 58 of Act No. 337/1992 Coll., as amended. ".
4. In section 4, paragraph 4. 1 letter e) is added:
"e) share 20.59% of 60% of the national gross income taxes (backups
on the tax) personal income less income referred to in subparagraphs (a)
(c)), and (d)). ".
5. In section 4, paragraph 4. 1 at the end of subparagraph (f)), the words "with the exception of
of the proceeds referred to in subparagraph (h)), and in section 3, paragraph 3. 1 (b). a),".
6. In section 4, paragraph 4. 1 at the end of the dot is replaced by a comma and the following
the letter i), which read as follows:
"i) 1.5% of the share of the national gross income taxes (tax advances) from
income from employment and functional benefits,
contributions by the employer as a payer of income tax, with the exception of taxes on
personal income tax withheld in accordance with special rate. ".
7. in section 4, paragraph 4. 2 the words "in the annex to the Act" shall be replaced by ' in annex
No 2 to this Act ".
8. In section 4, paragraph 3 is added:
"(3) the part of the tax income referred to in paragraph 1 (b). (h)), the remuneration is not
the difference between the taxes levied or additionally assessed the village by the tax
and taxes municipalities granted or awarded retrospectively or accessories
taxes. ".
9. in paragraph 4, the following paragraph 4, including the footnotes.
^ 9a):
"(4) each municipality to the national percentage of the gross income tax
referred to in paragraph 1 (b). I) involved in a fixed percentage. Percentage shall be
By a decree of the Ministry of finance, released annually with effect from 1.
September of the current year, an amount equivalent to the ratio of the number of employees in the
the village, vykázanému in the annex to the statement of income tax from dependant
activities and emoluments under a special legal regulation, ^ 9a)
to the sum of the following reported staff in each municipality of the United
States, and to 1. December immediately preceding the
of the calendar year.
9A) Act No. 586/1992 Coll., as amended. ".
10. In paragraph 6, the following paragraph 4 is added:
"(4) in accordance with paragraphs 1 and 2 of the proceeds of the tax authorities similarly for converting
tax revenues other than those referred to in § 1, which are intended beneficiaries under
special legislation. ".
11. The existing annex shall become Annex No. 2 and the following
Appendix 1, to read:
"§ Č. 1
+-------------------------------+-------------------------------+
| Region | Percentage |
+-------------------------------+-------------------------------+
| Prague | 5.026663 |
+-------------------------------+-------------------------------+
| The Czech Republic | 11.836032 |
+-------------------------------+-------------------------------+
| South Bohemia | 8.386498 |
+-------------------------------+-------------------------------+
| Pilsen | 7.256508 |
+-------------------------------+-------------------------------+
| Karlovy Vary | 3.729188 |
+-------------------------------+-------------------------------+
| Ústí nad Labem | 8.530216 |
+-------------------------------+-------------------------------+
| The Czech Republic | 5.022286 |
+-------------------------------+-------------------------------+
| Hradec Králové | 6.230239 |
+-------------------------------+-------------------------------+
| The Czech Republic | 5.311547 |
+-------------------------------+-------------------------------+
| Highlands | 7.099474 |
+-------------------------------+-------------------------------+
| The Czech Republic | 10.005734 |
+-------------------------------+-------------------------------+
| Olomouc | 6.606500 |
+-------------------------------+-------------------------------+
| The Czech Republic | 5.302314 |
+-------------------------------+-------------------------------+
| Moravian-Silesian region | 9.656801 |
+-------------------------------+-------------------------------+
| CR (total) | 100,000000 ". |
+-------------------------------+-------------------------------+
Article II
Transitional provisions relating to part one
1. Tax revenues on which municipalities are entitled to 31. December 2001 according to
the existing legislation and that have not been transferred to 31. December
2001, shall be transferred to the budgets of municipalities according to the existing legislation.
2. Percentage, which each municipality involved in the percentage of
the national gross income pursuant to section 4, paragraph 4. 1 (b). I) of Act No.
243/2000 Coll., on the budgetary revenue of some tax land use determination
municipalities and some State funds (the law on financial
determine the taxes), as amended by this Act, provides the Ministry of finance
the decree for the first time with effect from the 1. January 1, 2002.
PART TWO
Amendment of the Act on income taxes
Article. (III)
Act No. 586/1992 Coll., on income taxes, as amended by Act No. 35/1993
Coll., Act No. 96/1993 Coll., Act No. 156/1993 Coll., Act No. 196/1993
Coll., Act No. 323/1993 Coll., Act No. 42/1994 Coll., Act No. 85/1994
Coll., Act No. 114/1994 Coll., Act No. 266/1994 Coll., Act No. 32/1995
Coll., Act No. 87/1995 Coll., Act No. 118/1995 Coll., Act No. 149/1995
Coll., Act No. 247/1995 Coll., Act No. 314/1996 Coll., Act No. 18/1997
Coll., Act No. 151/1997 Coll., Act No. 209/1997 Coll., Act No. 209/1997
Coll., Act No. 227/1997 Coll., Act No. 111/1998 Coll., Act No. 148/1998
Coll., Act No. 167/1998 Coll., Act No. 333/1998 Coll., Act No. 63/1999
Coll., Act No. 129/1999 Coll., Act No. 144/1999 Coll., Act No. 169/1999
Coll., Act No. 222/1999 Coll., Constitutional Court No 3/2000 Coll.
Act No. 17/2000 Coll., Act No. 27/2000 Coll., Act No. 72/2000 Coll.
Act No. 100/2000 Coll., Act No. 101/2000 Coll., Act No. 121/2000 Coll.
Act No. 129/2000 Coll., Act No. 242/2000 Coll., Act No. 340/2000 Coll.
Act No. 492/2000 Coll., Act No. 115/2001 Coll., Act No. 120/2001 Coll.
Act No. 241/2001 Coll. and Act No. 451/2001, is amended as follows:
1. In section 4, paragraph 4. 1 (b). k) after the word "budget", the words "of the
the regional budget ".
2. in article 15, paragraph 2. 8, after the word "municipalities", the words "regions,
organizational folders State, 30b) ".
3. in the section 18 para. 4 (b). (b)) after the word "municipalities", the words "and regional".
4. In section 20 (2). 8, after the word "municipalities", the words "regions,
organizational folders State, 30b) ".
5. In paragraph 38 (a) of paragraph 1. 2, the following shall be added at the end of "and the region".
6. In section 4, the following paragraph 38j, which including the footnotes.
^ 40a) reads as follows:
"(4) the tax payer or plátcova cash register shall be specified in an annex to the statement
tax on income from employment and functional benefits given by
special legal regulation ^ 40a) number of employees 1. December
reporting tax period according to the place of work in the village referred to
in the employment contract.
40A) section 69 of Act No. 337/1992 Coll., as amended. ".
PART THREE
Amendment to the law on real estate tax
Article IV
Act No. 337/1992 Coll., on real estate tax, as amended by Act No.
315/1993 Coll., Act No. 249/1994 Coll., Act No. 247/1995 Coll., Act No.
65/2000 Coll., Act No. 492/2000 Coll. and Act No. 239/2001, is amended
as follows:
1. In section 4, paragraph 4. 1 (b). k), the words "meadows and pastures" are replaced by
the words "permanent grassland".
2. In paragraph 4, at the end of paragraph 1 is deleted and the following dot letter
t), which read as follows:
"t) of land owned by the County, which is located in its territorial
circuit. ".
3. in article 4, paragraph 3 is added:
"(3) the lands referred to in paragraph 1 (b). and) and (d)) shall be exempt from tax
from the land where they are not used for business or
rented; If these lands are leased to the municipality, County or
organizational folder State or contributory organization shall be exempt
provided that they are not used for business. Land
referred to in paragraph 1 (b). e) to (g)), l), r) and t) are exempted from the
land tax, if they are not used for business or
rented. ".
4. in § 5 para. 1 the words "Grassland" is replaced by "and permanent
Grassland ".
5. In article 6 (1). 1 (b). (b)), the words "Grassland" is replaced by
"permanent grassland".
6. § 9 para. 1 (b). (h)), the words "for a period of 15 years from the effective date of
This Act "are replaced by the words" to the tax period of the year 2007
including, ".
7. § 9 para. 1 (b). even) the words "for a period of 15 years from the effective date of
This Act "are replaced by the words" to the tax period of the year 2007
including, ".
8. In article 9, at the end of paragraph 1, the period is replaced by a comma and the following
Letter t), which read as follows:
"t) of the building owned by the County, which is located in its territorial
circuit. ".
9. in § 9 para. 3, the words ' p) and r) "shall be replaced by" p), r) and t) ".
10. in § 9 para. 5, the first sentence shall be replaced by the phrase "building, with
the exception of residential buildings, and a separate non-residential premises referred to in
paragraph 1 (b). and) and (d)) are exempt from the buildings, if they are not
used for business or rented; If they are hired out
the municipality, region or organization the State or contributory organization
are exempt, provided they are not used for business
activity. ".
11. in article 9, paragraphs 7 to 9 are deleted.
12. in article 15, paragraph 3 shall be added at the end of this sentence: "the result of the
the assessment of the taxpayer or the joint representative shall not divulge, if
the taxpayer or common representative concerned requests. ".
13. in paragraph 17, the words "Grassland" is replaced by "and permanent
Grassland ".
Article. In
Transitional provision to the third
Under this Act shall, from the date of its effectiveness against the proceeds
the exemption that was applied until 31 December 2004. 12. According to § 9 para. 7 and 8
Act No. 337/1992 Coll., on real estate tax, as amended by Act No.
315/1993 Coll., Act No. 249/1994 Coll., Act No. 48/1995 Coll., Act No.
65/2000 Coll., Act No. 492/2000 Coll. and Act No. 239/2001 Coll., if
the tax administrator about them until 31 December 2006. 12.2001.
PART FOUR
The EFFECTIVENESS of the
Čl.VI
This Act shall take effect on 1 January 2000. January 1, 2002.
Klaus r.
Havel, v. r.
Zeman in r.
