English Translation

For this purpose, the head of the kitchen must prepare the relevant documents in due time for the main accountancy of the work. General and special acquisition tax. The subsidies of the enterprises to the direction of the factory kitchens always constitute deductible items when calculating the general and special purchase taxes. 76 Coll. on direct taxes, these are contributions which are required by the business operation. The municipal levy in the kitchens is subject to the payment of wine, wine-like and wine-containing beverages, Şchaum wine, sparkling drinks, drinking spirits, mi-neral waters and artificially prepared beverages, as well as cocoa, coffee, tea and other extracts of vegetable materials for consumption on the spot. The charge (the retail price) for the above-mentioned drinks. Small-trade price is to be understood as the fee for the drink in which neither this charge nor the service fee is included. However, when calculating the charge, the price may be included in the price of the drink (e.g. sugar, milk, lemon, etc.). If the municipal beverage levy is already included in the price, the taxing of the price less the levy is to be taken into account. Beverages issued for consumption on the spot are subject to the obligation to pay. The duty to pay arises in the factory kitchen at the time of administration of the beverage. The payer shall issue the invoice to each visitor on a copy of the copy of Juxta penetrating book followed by the municipality for the replacement of his own posts, in which he shall also calculate the beverage levy. The taxable person shall keep a record of the total proceeds of the drinks administered daily according to their type, quantity and prices charged to consumers, as well as the total amount of the municipal levy, and shall close the invoice daily, in accordance with the juxtaposition for municipal purposes.