English Translation

The cost of the action is borne by the Betriob so that the workers receive the cigarettes for free. With regard to the tax side, the Ministry of Finance decided by decree of l2.ll.l943 C.Z.94.037/43-III/l that the expenditure on the purchase of cigarettes in the case of income, general and special income tax is unforeseeable to the employers and is not subject to tax. In addition, the Ministry of Finance has determined, on the basis of § 62 of the Wage Tax Ordinance, that the value of cigarettes donated in the context of this action is not to be deducted from the wage tax. Invoices for cigarettes are provided by the distribution office of the tobacco industry with a confirmation that this is a special cigarette operation.The establishments must therefore ensure that the invoices paid by them for this operation contain the corresponding confirmation. The Central Director: i/a14 Ev.tel.Requests should be addressed to the Association of Agriculture and Forestry for Bohemia and Moravia, Prague, Tel. No. 373-51, Flap 26. 53402