266/1921.
Regulation
the Government of the Czechoslovak Republic
of 28 June. July 1921
to the implementation of the law of 16 June. in March 1921, no. 116 Coll. and n.
the maturity of the direct taxes levied by the State and they incidentals
Government ties and contributions, interest for late payment and interest
replacement of these benefits, as well as from fees directly paid.
On the basis of § 18 Cust. of 16 December 2002. March 1921. Coll. 116 and n.,
ordered:
Section I.
Repayment terms.
Article 1.
(Section 1)
To paragraph 1. 1.
(1) Give volumes and posts to mean government benefits
which are collected for the benefit of self-governing volumes (countries, County, counties,
municipalities, chambers of Commerce, etc.) a certain percentage of direct taxes by State
(e.g. provincial surcharges, the County, district, municipal, school, road,
health according to the minimum regulation. out of 30. March 1918. 124., posts
for Commerce and trade Chambers, etc.).
(2) to a separate dose of self-governing volumes with the provisions of this
the Act do not apply.
To paragraph 1. 2. and 3.
(3) the existing provisions, that in different cases, continue to apply
on the maturity date, are:
A. in Bohemia, Moravia and Silesia:
1. tax výdělková of business street and kočovních: § 78, para. 3.
4., § 81, para. 2., and section 82, paragraph 2. 1. personal tax act of
October 25, 1896. 220.;
2. pension, tax is withheld if held by the debtor: § 134,
paragraph. 1., Cust. about d. os. and section 2 of the regulation. the Governments of 17 May. July 1919.
405 Coll. and n.;
3. If the income tax is withheld by the employer is being held: section 235
Cust. about d.;
4. the levy from next: article. III., para. 4. the Act of 23 July. January 1914,
REF. 13. Article 6(1), respectively. 2., para. 1. yield min. fin. of 18 May.
March 1914. 65.;
5. emergency or a war tax on company profits higher and higher
income of individuals from 1914 to 1918; the law of 24 December 2002. January 1919.
43 Coll. and n.; a tax war from higher corporate profits and higher
income of individuals from 1919: article. In the Act of 30 June. January 1920, no.
79 Coll. and n.;
6. the levy on wealth and gain on assets: § 55, para. 2.,
the law of 8 June. April 1920. 309 Coll. and n.
B. in Slovakia and Carpathian Ruthenia:
1. the interest tax on securities, deposited with financial institutions: § 3 uh. Cust. article.
VII. from the year 1883, § 26 uh. Cust. article. XI. from the year 1909 and section 2 uh. Cust. article. Vi.
from 1913, respectively, § 74, no. 1., r. uher. min. of finance. 50,000 of the r.
1913;
2. product tax class: section 40 uh. Cust. article. XLIV. from 1883;
3. product tax (IV). public class and pravomocnostenských employees,
officials, as well as employees of private companies and associations with permanent
salaries: § 40 uh. Cust. article. XLIV. from 1883;
4. tax on the profits of war; § 16 uh. Cust. article. XXIX. from 1916;
5. all taxes from the Exchange (re-purchase) výslužného and surrender: a blackhead. the BRP.
27.951 from the year 1876 and the BRP. 49.246 from 1906;
6. tax military: section 12 and paragraph. 4. section for 18 uh. Cust. article. XXVII. from the year 1880,
§ 5 uh. Cust. article. IX. from 1883;
7. a tax on weapons: sections 19 and 21 of the uh. Cust. article. XXIII. from 1883;
8. tax on hunting: section 27 uh. Cust. article. XXIII. from 1883;
9. the transport tax: § 8 uh. Cust. article. XX. from the year 1875;
10. tax on winnings: § 3 uh. Cust. article. XLIX. from 1879;
11. the levy on wealth and gain on assets: § 55, para. 2.,
Cust. from 8. April 1920. 309 Coll. and n., as amended by regulation. the Government of 25.
June 1920. 424 Coll. and n.
(4) Although the law stipulates, in what amounts and deadlines are direct taxes
the State, etc. splatny, is the tax authority shall each have been recruited, even
a smaller payment than the tax payable, as well as payments for taxes that have not yet
reached maturity or at all, have not yet been prescribed.
(5) If a taxpayer is slack also in arrears of taxes and surcharges for previous
for years, cleared its first payments on these debts with
accessories (interest on late payments and enforcement fees), beginning with
the oldest, and only after complete settlement of them to regular tax debt.
(6) the Military tax according to the law of 10 June 1999. February 1907, no. 30. (in the
Bohemia, Moravia, and Silesia), and general goods and transfer tax from
Working výkonův and sumptuous tax pursuant to the Act of 11 June 2002. February 1919
REF. 658 Coll. and n, are not direct taxes within the meaning of this Act.
Article 2.
(To section 2)
(1) the annual announcement of the mandated time limits for payment and the consequences of them
failure to follow the care and the correct performance of the publication of the supervising provincial
financial authorities in the Slovak Republic the general financial headquarters in
In Bratislava, Slovakia, Carpathian Ruthenia provincial financial administration in Uzhhorod.
(2) in the decree will also be notified on that until tax neb
increases volume and self-governing posts for the current year tax yet
prescribed, are taxpayers required to pay through the nose is referred to in the last
prescription, if perhaps something else does not follow from the law's tax
adjusting.
Article 3.
(To section 3)
To paragraph 1. 1.
(1) not only a direct tax levied by the State, but also to them increases and
posts is the taxpayer required to volumes Government pay through
the last prescription, if not for the current year still prescribed.
(2) in Slovakia and Carpathian Ruthenia by the taxes for the current year
as long as non-prescribed until the result charging the tax for the current
the year was not written into the tax sheets (hárku) poplatníkova.
(3) the derogation from the principle referred to in paragraph 1. 1. This article has only as long as
place, if something else follows from the Act provides for a tax here.
(4) Such exceptions are primarily taxes that are collected by deduction and
pay the Treasury behind, such as: tax income, if
According to § u 133 Cust. personal tax withheld and the borrower carries
within 14 days after the quarter in which the reduction should be carried out (section
134 of the law of 25 June. October 1896. 220.), or within 14 days
After the build, the half-yearly financial statements, up to 1. October
normal, respectively, to 1. April next year (section 2 of the regulation. the Governments of 17 May.
July 1919. 405 Coll. and n.); the next levy, which according to the article.
2. yield of 18 min. March 1914. 65. Similarly, selects
According to the provisions of § § 133 to 136 of the Act (s) of 25 October 2005. October 1896. 220 l.
from., by the way, that the joint-stock company or limited partnership
the company's shares in the payment of benefits at a dose of affected collide so far
a dose of it falling in the amount of 10% and they will complete it within 14 days after
expiry of the relevant quarter, respectively, of that quarter in which total
the payment of a benefit of the affected the revenue during the year benefit until
has reached the amount of 5000 K, Treasury; tax interest and rentová according to uh.
Cust. article. XXII. from the year 1875, VII. from the year 1883 and from 1908, when
withheld by the debtor held. Furthermore, these include: a tax on the profits of war
NEB-war, which is not for the tax year the neb, but from
higher profits of the neb that the calendar or marketing year, therefore
the revenue of the year is not at all; dose and the dose increment of assets on the property
According to the law of 8. April 1920. 309 Coll. and n. (Slovakia and
Carpathian Ruthenia, as amended by regulation of the Government of the Republic of
on 25 April. June 1920. 424 Coll. and n.); General tax výdělková of
Business Street and kočovních-Slovakia and Carpathian Ruthenia
product tax class of street-traders; all taxes on the exchange of
(buy-back) and výslužného of the surrender value according to uh. the BRP. 27.951 from 1876 and
the BRP. 49.246 from 1906; a tax on weapons according to uh. Cust. article. XXIII. of r.
1883; tax on hunting by uh. Cust. article. XXIII. from 1883; tax on the winnings according to the
UH. Cust. article. XLIX. from 1879 and VII. from the year 1897 and j.
(5) the obligation to pay through the nose for taxes and surcharges for the current year still
non-prescribed under the last prescription written tax authorities at the beginning of the year
the last prescription taxes and surcharges, on request, to the taxpayers of books,
that can koupiti in the revenue Office.
(6) the formula tax books is hereto attached.
(7) the provincial financial authorities to ratify, where appropriate, apply the already
established, but appropriately modified books.
To paragraph 1. 2.
(8) after completion of the prescription for the current year shall be the payment done
in accordance with the last, new prescription. If the new law is higher,
before he was the last to be prescription supplement, attributable to the time limit (deadline)
on the day of receipt of payment-in Slovakia and Carpathian Ruthenia
on the day of delivery of the tax sheets (hárku)-already expired (expired), paid
within 30 days after receipt of payment-in Slovakia and
Carpathian Ruthenia within 30 days after receipt of the tax sheets (hárku), respectively.
If tax arch (hárek) was not accepted, or from other causes could not
to be delivered, the date of delivery is attempted; the part of the tax (extra charge)
However, it does not become due and payable never before would have been payable if
prescription taxes for the current year had been known already 1. January of the current year.
(9) in taxes each year shall not be issued a special pay
orders (tax land tax, domestic class in Bohemia, Moravia, and in
Silesia), consists of the upper 30-day period within which it should be possible
the increase in taxes and premiums prescription for the current year on the already outdated
payment time limits applied, from the date of official publication in the village (the village),
the provision of all tax increases for the year in question is carried out and that the
taxpayers can put into it for the revenue Office see into him.
(10) the objectives of the tax authority shall inform about the completion of the relevant tax legislation
including price increases, which the Board of Directors of the village by a decree of the Board of Directors
the municipality is obliged to put in place of the usual way in 3 days uveřejniti and with
an indication of the date on which it happened, over the Office returned.
To paragraph 1. 3.
(11) Provisions additional means as tax due to the provisions of appendices
repair of the original prescription (Nr reasumace) and the first regulations for
time has already past.
(12) in addition to the prescribed taxes (premiums) are splatny within 30 days after
the delivery of an order for payment, in Slovakia and Carpathian Ruthenia within 30
days after receipt of the opinion.
(13) where an additional provision for the year running, is the
part of the tax in respect of which the due date stipulated, has already passed, due
within 30 days, but never before would have been payable if the tax
requirement as it appears after the additional prescription, was known.
January of the same year; the rest is payable within the prescribed payment
dates.
Section II.
Recovery of taxes and surcharges; the interest on arrears of taxes and surcharges.
Article 4.
(§ 4)
To paragraph 1. 1.
(1) the obligation to pay through interest occurs when a taxpayer whose
the annual requirement of all direct taxes State and with the State and premiums
premiums and contributions self-governing volumes in the Inland village of together
exceeds 500 Czk, taxes, and surcharges not paid within six weeks after the date of
their maturity.
(2) the tax and price increases, which will be paid within six weeks after the date of their
maturity, is not subject to the taxpayer any interest on arrears. Of taxes and surcharges
However, that will pay only after 6 weeks, it is obliged to
pay through the interest for the entire period from the due date (I eat
beginning with the date) up to including the payment of the amount due.
(3) in determining the amount of $ 500, to which are tax arrears
exempted from the payment of default interest, the integration of sčítati annual poplatníkovy
requirements of all types of direct taxes the State (with the exception of taxes, which
According to current regulations, and collect benefits from the assets referred to in
the law of 8 June. April 1920, no. 309 Coll. and n.-Slovakia and
Carpathian Ruthenia, as amended by Government Decree of 25 July. June, 1920, no.
424 Coll. and n.) even with the increases State and fondovními in one and the same
the Inland village of together.
(4) if it is to be of the prescribed income tax deduction for part of the selected
employer and part paid a taxpayer himself, does just this
the second part of the total annual requirements, from the amount of which is dependent
the obligation to pay through the default interest.
(5) in case of delay in the incorporation of the amount of tax that the employer has
sraziti and carry, the provisions of paragraph 3. § 4.
(6) where payment of the levy of property arises the obligation to pay through the nose
interest for late payment, if the entire prescription dose exceeds 500 CZK.
(7) Interest on late payment shall be subject to all kinds of direct taxes and levied
to them, the price increases to State and autonomous, without exception; the provisions of point 6.
section 28 a blackhead. Cust. article. LIII. of 1912 and the last. paragraph of section 41 in Hungary.
Cust. article. XLIV. from 1883, respectively, § 75, at the point. 7. Regulation, uh.
the Ministry of finance. 50,000 from 1913, ceases to be valid. The tax
the fine, as well as interest and enforcement fees interest on late payments
are not subject to.
(8) the obligation to pay through the interest also cashier and have offices,
being able to pay taxes for direct removal or State funds.
(9) as regards the effect of the change, that may tax the year nationalists
in náležisti poplatníkově, the tax obligation to payment of interest from the
delay, properly rozeznávati two kind of change, namely:
And changes to the original elements) as such,
(B) annual changes in obligations from) a later time.
A. in the first category include reducing or writing off the prescribed amounts of tax
as a result of the decision of the competent authority of the financial control in the appeal and the
or as a result of measures in the past, taken on the spot like that
the decision, further depreciation of land and House tax class by way of the elemental
the damage, then in the case of payment of taxes according to the last regulation within the meaning of § u
3, performed by the act as a result of new legislation lowering the formalities,
that is lower than the prescription last.
In cases of this kind will be postupovati as if tax was already
originally levied amount that was later reduced. If they have been already
prescribed interest on arrears will be corrected ex officio, or cell
written off, especially when the reduced annual requirement
poplatníkova of all kinds of taxes with the increases in the tax village together 500
Does not exceed CZK.
(B) changes to the annual obligations., effective only from a later
the moment they belong: cancellations of taxes and partial depreciation within the meaning of § § s 67, 69,
118, 146 and 229 personal taxes Act (for reasons of waiver trades,
the death of the taxpayer, etc.), complete the neb the neb partial remission of one more
the quarterly periods according to § § s 73 and taxes Act 232 people, tax depreciation
apartment for reasons of abeyance of apartments and under.
Such additional tax reduction elements do not have a retroactive effect on the
the obligation to pay through the interest for late payment and the calculation of the interest of
remaining part of the code; concerning the time limits have already expired will be subject to the obligation to
pay through the default interest according to the original annual requirements and remains
unaffected, although the actual total obligation in question in the poplatníkova
year as a result of such depreciation does not exceed 500 Czk.
In respect of the amounts that only later grow up to maturity, may nastati
the obligation to pay through the interest for late payment only if the total annual
part of the village of poplatníkova in the tax with respect to the level of depreciation
exceeds $ 500 yet.
If the tax requirement subsequently increased (as a result of the additional
prescription, prescription patches, etc.), does not have this increase on duty
pay through the interest for late payment and the calculation of interest for the period of last
also, any influence. Of the amounts increase, attributable to the payment deadline
at the time of delivery of the order for payment (of the statement) is already expired, the
prescribed interest lay only when those amounts have not been ploughing in the
the period indicated in paragraph 1. 12 and 13. Article 3. of this regulation.
When the total annual requirement poplatníkova only be additional
by increasing the amount higher than $ 500, the obligation to pay through the interest of the
the delay on the original elements počínati only from the date
immediately following the receipt of the payment order, respectively.
the operative part of which was due to increase.
(10) each payment covers the first late payment interest that fall
on the reported arrears of tax, and the rest of the payment shall be charged to the
the tax.
To paragraph 1. 2.
(11) the provisions of paragraph 2. section 4 refers to taxes that do not have a specific
the due date, as for example: a tax on the profits of war or war, the first
installment (15%) per dose from the assets in accordance with the law of 8 April 1920,
REF. 309 Coll. and n. (Slovakia and Carpathian Ruthenia, as amended by
the Czechoslovak government regulation of 25 June 2002. June 1920.
424 Coll. and n.), a tax on weapons according to uh. Cust. article. XXIII. from 1883 and r.
j. Further belong here tax additions, of which this paragraph. 2. and 3. § 3
carried out by the law.
(12) in all such cases, recovery occurs, as well as the obligation to
pay through the interest from the lay right after the expiry of the period during which the tax has to be
has been paid. Interest is calculated from the date immediately
following the expiry of that period.
To paragraph 1. 3.
(13) as to the taxes that are levied by deduction under the provisions of the
the salaries of the dose under the obligation to pay through the nose, no reliance interest from
the amount of the total annual requirements in the Inland village of poplatníkovy.
(14) the deadline means deadline, which for the precipitation State
checkout the law provides for the tax to the governing or jinaká period
the financial management on the basis of legal authorization is enabled.
(15) for the recovery of income taxes according to the law of 25 June. October 1896, no.
220., which is withheld by the employer and be paid for,
counting interest on the late payment of the tax will be so effected as if they had
employers according to the law odváděti the tax on a quarterly basis, within
half of March, June, September and December; interest shall be calculated and
prescribe them only on amounts that the following dates were not removed in a timely manner,
and from the whole of those amounts only from the day following the expiry of the
those time-limits.
(16) if the last day falls in the period during which tax should be paid
(paid), on Sunday, the neb public holiday, the deadline will expire before
the next day's work.
(17) when calculating the payment of default interest amounts to less $ 1
not taken into account.
Article 5.
(§ 5)
(1) the rekursech in the cause of default interest shall decide in order
a provincial tax offices and the Ministry of finance.
(2) as a result of the provisions of paragraph 1. 2. section 5 of the Act shall expire 30.
in December 1900, no. 83 of Rockwell. the law of 18. October 1902, no. 74 of the of.
Rockwell, the law of 13. June 1912, no. 36 of the plague, as well as all
the provisions on the collection of interest on arrears of Government (County,
municipal, Chamber music, etc.) allowances and contributions to Slovakia and
Carpathian Ruthenia.
Section III.
Replacement of taxes and interest margins.
Article 6.
(§ 6)
(1) interest is payable as of the replacement of direct taxes by State, as well as from
payable to them increases and the increases and contributions to State Government
volumes. By contrast, the free replacement of taxing interest on fines or from
other benefits, such as, in particular, interest on late payments and fees of execution.
(2) the basis for calculation of the interest tax State forming direct replacement and
levied to them increases the State and the autonomous community, which as a result
the decision on the appeal or as a result of the new assessment,
produced by means of the correction (article. 7., para. 1.), or in a day,
When the industrialist was notified about the depreciation could be returned in cash, if the
do not exceed the amount of the write-off in the appeal proceedings.
(3) to be eligible for interest if the overpayment is enough replacement,
in the manner indicated in paragraph 1. 1. the following article, according to the applicable
regulations could have on a day when the taxpayer has been notified of the depreciation,
be returned in cash, t. s. If the taxpayer in that day
nedlužil at least as high an amount to one of the other tax (premium
etc.)
(4) the reference interest of spare going on with ex officio, without the intervention
party.
Article 7.
(§ 7)
(1) a claim for interest is for the replacement of only a taxpayer overpayments
resulting from the decision of the administrative authority decision handed down on appeal
resource in the cluster storage management, or as a result of the operative part of the Supreme
Administrative Court or as a result of compliance with taxpayer complaints about financial
the management of control during the appeal or during the proceedings before the Supreme
the administrative court.
(2) overpayments in some other way, such as the BC. depreciation due to
natural damages, the abeyance of apartments, the demolition of the House, when the tax
efficiency, tax exemption, etc., do not give entitlement to the interest of the replacement, and
even those days, when there was a depreciation only after appropriate corrective
the resource side. The same is true about the depreciation of grace, on payments to the
the basis of liability for the taxes foreign and about payments according to the last regulation in
the meaning of § 3, para. 1. by the Act.
Article 8.
(§ 9)
(1) in cases of voluntary payments and tax credits in advance even
the interest due is calculated as if the replacement the amounts concerned were
received or súčtovány only in the statutory payment dates.
(2) If, prior to the tax code, the dojitím later in the appeal proceedings
reduced, paid according to the last regulation, interest replacement
only from the date of receipt of payment.
(3) for the last day of the interest rate they pay special case apart
paragraph. 3. section for the 9-day notice to the taxpayer for the tax write-off.
Article 9.
(Section 11)
Interest on claims for replacement shall decide in each case the public financial
authorities.
Section IV.
Interest on late payments and replacement fees directly paid.
Article 10.
(Section 12)
(1) the obligation to pay through the 10% interest on arrears pertain also to those persons and
institutions that have been saved or allowed the direct payment of fees (without
the official assessment) if does not pay the fee within the prescribed period
payment.
(2) the delay in the payment of the fees will be equivalent and čítány
selected 10% debt interest on arrears from the day following the
the prescribed period until the date of payment the payment of debt to the adult.
Article 11.
(§ 14)
The provisions of article 6, para. 4., and of articles 7. and 8. applies mutatis mutandis to
interest of spare from the fee.
Article 12.
(Section 15)
The obligation to pay through the interest for late payment and the entitlement to interest in the replacement tax
the transfer of goods and labour výkonův and when tax is governed by the sumptuous
the provisions for interest on late payments and replacement fees directly
paid. (article 47, paragraph 1, of the law of December 11, 1919, no. 658 Sb.
from. and n.)
SECTION V.
The provisions of the final.
Article 13.
(Section 17)
Outside the laws and regulations referred to in article 5, para. 2., and in article 4,
paragraph. 7., this regulation repeals or amends are carried out by the law, even
in particular:
paragraph (2). § 14 of the Act of 9 March 2004. February 1882, No 17.;
law of 11 June 2002. June 1894, Nr. 110.;
Regulation of the Ministry of Finance of 27. February 1906, no. 53, 7.
October 1908, no. 216., and from 22. November 1909, no. 187.;
2. section for 135, § 144, § 226, para. 2. § and § for 237 283 of the Act of 25 June 2002.
October 1896. 220., d., as amended by the Act of 23 July. January
1914. 13.;
the law of 9 July 2004. March 1870. 23., respectively, the law of 23 December 2003.
January 1892. 26.;
cís. the CLP regulation. of 16 December 2002. July 1904. 79.;
paragraph 1., 4. and (5). § 26 uh. Cust. article. XI. from the year 1909. 1., 4. and
5. § 73 in regulation. FYRO. UH. min fin. REF. 50,000 of 191;
of paragraph 9. § 26 uh. Cust. article. XI. from the year 1909 and from paragraph 1. § for 76
the CLP regulation. UH. min fin. REF. 50,000 from 1913 the provision that in cases
refund a taxpayer from any title he may be paid
only the interest you actually pay myself;
from § 40, para. 3. the, uh. Cust. article. XLIV. from 1883 and r. from section at 74, paragraph 2., r.
FYRO. UH. min fin. REF. 50,000 from 1913 the provision that the first of April and
on 1 October each year, the tax payable to the product class has to be paid
by 15. may, with regard to the 15. November;
of the section for 74, point 6., r. UH. min fin. REF. 50,000 of the 1913 provisions,
that 1. October of each year, the military has to be taxs due paid
by 15. November;
point 1. and 2. § 28 uh. Cust. article. LIII. of 1912 and point 1., 2. and 6. § for 75
the CLP regulation. FYRO. UH. min fin. REF. 50,000 and from 1913.
Article 14.
(Section 18)
(1) the provisions of § 1, paragraph 1, carried out by the law, and to
designated by the beginning of its efficiency is 1 January 2006. due 1 April 1921.
and 2. quarterly income tax and the amount of the pension for the year 1921, if
payment of their worry.
(2) direct taxes levied by the State and they incidentals the Treasury and
Government, from fees directly paid by (even without a prescription
the official assessment) including General transfer tax goods and working
výkonův and sumptuous tax that became payable before 1. April 1921
and there were still provisions in a timely manner according to the plativších: will be for a period of
up to 1. April 1921, calculated and collected from late payment interest
plativších laws and regulations, while for the period from 1 January 2005. April 1921 until the day
payment according to the provisions of the new law.
(3) the taxes, surcharges and fees which are subsequently prescribed for
some time before the 1. in April 1921, the failure to observe the legal deadlines
payment (section 3, paragraph 1. 3., §§ 12 and 13 carried out the Act) be calculated and
selected default interest pursuant to the provisions of the new law.
(4) interest will be followed, mutatis mutandis, in respect of the replacement.
(5) the reservation provided for in paragraph 1. 1. section 18 does not apply to t.. Small and
large municipalities in Slovakia and Carpathian Ruthenia.
Article 15.
This Regulation shall enter into force on the date of the notice; making his instructs
the Minister of finance.
Black v. r.
Dr. Cinderella in r.
Dr. William I in r.
Dr. Burger in r.
Dr. Gruber in r.
Dr. Edvard Beneš in r.
Dr. walk in r.
Dr. Hannah F in r.
Dr. Brdlík in r.
Dr. Smith in the r.
Husák in r.
Dr. Hotowetz v. r.,
also the Minister of Hanačíka.
