210/1997.
LAW
of 31 March 2004. July 1997,
amending and supplementing Act of the Czech National Council No. 586/1992 Coll., on the
income taxes, as amended
Change: 145/2002 Sb.
Parliament has passed the following Act of the Czech Republic:
Article. (I)
The law of the Czech National Council No. 586/1992 Coll., on income taxes, as amended by
the Czech National Council Act No. 35/1993 Coll., the Act No. 96/1993 Coll., Act
No 157/1993 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. 259/1994 Coll., Act No. 32/1995 Coll., Act No. 87/1995 Coll., Act
No. 118/1995 Coll., the Act No. 152/1995 Coll., Act No. 248/1995 Coll., Act
No 316/1996 Coll., Act No. 18/1997 Coll., Act No. 151/1997 Coll. and act
No. 209/1997 Coll., shall be amended and supplemented as follows:
1. In section 4, paragraph 4. 1 (a). e), the words "first sentence of production equipment
biogas "shall be replaced by" devices for production and energy use
woodgas, biogas and other ways of generating electricity or
heat from biomass ".
2. In section 4, paragraph 4. 1 (a). k), the words "from the State budget ' shall be
the following words: "and a similar performance is provided from abroad". Note No.
2A) reads as follows:
"2a) for example. Decree of the Ministry of education, youth and sports of the CR No.
365/1990 Coll., on providing scholarships to universities in the scope of
The Ministry of education, youth and sports of the Czech Republic
(scholarship), the Decree of the Ministry of education, youth and
Sports no 400/1991 Coll., on the material and financial security
foreigners studying in schools under the jurisdiction of the Ministry of education,
Youth and sports of the Czech Republic, Decree of the Ministry of education,
Youth and sports of the CZECH REPUBLIC No. 67/1991 Coll., on providing scholarships
students for postgraduate studies. ".
3. section 4, paragraph 4. 1 (a). u no notes). 4e):
"u) income obtained through the acquisition of the ownership of the apartment as compensation for
the release of the apartment, and a substitute for the release of the (severance) apartment, paid
the user of the dwelling, provided that the compensation (severance pay) has used or uses
the provision of an apartment not later than one year following the year in
which compensation (severance pay). This income is exempt, even if
that the amount corresponding to the replacement (odstupnému) made on the provision of
housing needs ^ 4e) at the time of one year prior to its receipt. The adoption of the
compensation (severance pay) shall notify the taxpayer the tax until the end of the reporting
the period in which its adoption there,
4E) section 6 of the law No 96/1993 Coll. ".
4. section 4, paragraph 4. 1 (a). for no notes), including 51):
") from interest income overpayments caused by the tax authority, 49)
social zabezpečení50) and income from penalty payments of sums of
premiums, which the relevant health insurance returned after the expiry of
deadline for a decision on the overpaid premiums ^ 51)
51) section 14 of the Act the CZECH NATIONAL COUNCIL No. 592/1992 Coll., on premiums for general health
insurance, as amended. ".
5. In section 4, paragraph 4. 1, letter a) following the letter of the zb), which read:
"the zb) revenue in the form of donation received in connection with the business of
or other self-employed activities as promotional item
with the trade name or mark of the provider
the gift, whose value does not exceed $ 200. "
6. In section 5 (3). 4 are deleted the first three sentences.
7. In section 5 (3). 5 the last sentence deleted dot and connect this
the words: "with the exception of revenue, where the withholding tax referred to in
Special rates on the total tax credit in tax return
(§ 8 paragraph 4, section 36, paragraph 6). The tax base further do not include revenue,
of which the tax is levied from a separate tax base tax rate according to the
§ 16. 2. ".
8. In section 5 (3). 6 the second sentence, the words "to return" shall be replaced by the words
"there goes the legal reason for their application."
9. In section 6 (1). 4 first sentence is in the words "in accordance with paragraph 13 (a). and) "
the words "(b) are deleted. and) "and the amount" Eur 5000 "is replaced by the amount of
"$ 100".
10. In section 6 (1). 6, last sentence, read:
"For the purposes of this provision, based on the entry price of the unlimited by
section 29, paragraph. 7, and if it is not included in the entrance price from value added tax
the values for the purposes of this provision, the tax raises. ".
11. section 6 (1). 9 (a). ch):
"ch) income from dependent activities carried out on the territory of the Czech Republic,
accruing to the taxpayers referred to in § 2 (2). 3 from employers with registered offices
or residing abroad, if the time period associated with the performance of
This activity shall not exceed 183 days in any period of 12 consecutive months
consecutive; the exemption shall not apply to income from personally carried out
the activities of artists, athletes, artistů and spoluúčinkujících persons
exiting on the public and on income from activities carried on in the
permanent establishment (section 22 (2)) ".
12. In section 6 (1). 11, after the words "interpreters" are inserted after the words: ",
providers of collective disputes and arbitrators ".
13. Note. ^ 6f):
"6f) Act No. 36/1967 Coll. on experts and interpreters. Act No. 216/1994
Coll., on arbitration proceedings and enforcement of arbitral awards. section 11 and section 13 (3).
1 to 4 of the Act No. 2/1991 Coll., on collective bargaining. § 14 paragraph. 4
Government Regulation No. 108/1994 Coll., implementing the labour code and
some other laws. Decree of the Federal Ministry of labour and
Social Affairs No. 18/1991 Coll., on other tasks in the general interest. ".
14. In section 7 (2). 2 (a). (c)), for the word "interpreters" shall be inserted after the
the words: "providers of collective disputes and arbitrators".
15. In section 7 at the end of paragraph 10, the following sentence added:
"In addition, in May the amount of the premiums payable by the proven applied persons
self-employed, which are not insured and nemocensky
insure the daily dose of incapacity for private
insurance companies, and only in the amount of the premium on the statutory sickness
insurance provided for by specific provisions. 21) ".
16. In section 8 (2). 1 (a). (g)), after the words "interest and other proceeds from the
provided credit and loans, "the following words are inserted:" default interest,
the late fee, ".
17. section 8 (2). 4 is added:
"(4) the revenue referred to in paragraph 1 (b). and (f))) up to, and in paragraph 3 (b).
and), arising from the sources on the territory of the Czech Republic, are separate
the taxable amount for taxation of the special tax rate (section 36). If the interest
the revenue referred to in paragraph 1 (b). (c)), and (d)) and interest income by
paragraph 1 (b). and dluhopisů20a)) interest income from dluhopisů20a)
in accordance with paragraph 3 (b). and) referred to in § 36 odst. 2 (a). and) point 1 and
(a). (c)), point 1 from resources on the territory of the Czech Republic and the taxpayer
referred to in section 2 (2). 2 is included in the business has assets (§ 4 (3)),
are unabated on the expenditure of the taxable amount (partial basis for taxes) and deducted
tax to be reallocated to the total tax liability in the tax return (section 36
paragraph. 6).".
18. In section 8, paragraph 4, the following paragraph 5 is added:
"(5) Arise where revenue referred to in paragraph 1 (b). and (f))) up and in paragraph
3 (b). and from sources abroad) are unimpaired by the expenditure of the taxable
(partial basis tax), if the taxpayer does not include the options is
in a separate tax base by applying the rate of tax under section 16(1).
2. ".
Paragraphs 5, 6 and 7 are renumbered 6, 7 and 8.
19. In section 8 shall at the end of paragraph 6 added this sentence:
"If costs associated with the income referred to in paragraph 3 (b). (b))
than income, the difference shall be disregarded. ".
20. In section 10, paragraph 1. 5 the first sentence reads as follows:
"The revenue referred to in paragraph 1 (b). (b)) is a cost price resulting from the price
things (rights), for which the taxpayer thing (right) took verifiably, and
If this thing (the right) inherited or donated, price recorded for the purposes of
the inheritance tax or gift tax. ". In the second sentence, the words "in accordance with section 24, paragraph.
2 (a). (b)) "shall be replaced by the words" in accordance with section 29. 2. " In the third sentence, for
the word "thing" is inserted after the word "(right)". In the seventh sentence, the words "in accordance with
paragraph 1 (b). (b)), and (c)) "shall be replaced by" referred to in paragraph 1 (b). (b)),
(c)), f) and (g)). " At the end of paragraph connect these sentences: "the income from
the sale of immovable property is the cost of the tax paid on the transfer of
real estate under section 24, paragraph. 2 (a). ch), even if it is paid in another
taxable period other than that in which the revenue from the sale goes. In the case of income from
the sale of the immovable property, which was in the bezpodílovém joint ownership
spouses, is the cost of the real estate transfer tax paid by any of the
them. ".
21. section 10 (1). 8 is added:
"(8) the Revenue referred to in paragraph 1 (b). (f)) to ch) with the exception of income from a share
on the winding-up of the balance and the settlement of the share for members of the public
the business of the company and the General partners of a limited partnership
resources on the territory of the Czech Republic are separate taxable amount for
the taxation of the special tax rate (section 36). Arise if such income from sources in
abroad, are the basis of the tax (partial taxable) under section 5 (3). 2.
The taxpayer, however, may include in the tax base in a separate
a separate tax return, when the application of the rate of tax under section 16(1).
2. The tax base can be reduced only by the acquisition price of the share on the
the business of the company or cooperative, and in the case of revenue by
paragraph 1 (b). (f)), and (g)). If it is included in the price of public competition included
the remuneration for the use of a work or a performance, shall be reduced by the amount attributable to this
reward zdaňovaný special tax base tax rate and this amount is
included in the revenue referred to in section 7. The taxpayers referred to in § 2 (2). 2,
where is the sports activities of the business or other independent
gainful activities, shall be adopted by the price of sporting competitions for
income pursuant to section 7. ".
22. In section 13 in the second sentence, after the words "in a household with the taxpayer"
following this, the words ", where appropriate, in cooperation with the only other persons
living in a household with the taxpayer, ".
23. In section 15(2). 1 (a). and the amount of 28 800) "CZK" is replaced by "32
040 CZK ".
24. In section 15(2). 1 (a). (b)), the amount "$ 14 400" is replaced by "18
USD ".
25. In section 15(2). 1 (a). (c)), the amount "Eur 28 800 ' is replaced by ' 32
040 CZK "and the amount" Eur 16 800 "shall be replaced by" 18 240 CZK ".
26. In section 15(2). 1 (a). (g)) and in section 15, paragraph. 4, the reference to footnote.
15) is replaced by the reference to footnote 14 d) and footnote 15)
deleted.
27. In section 15(2). 2, the amount "Eur 28 800" shall be replaced by "36 000 CZK".
28. In section 15, at the end of paragraph 3 added this sentence:
"The taxpayer referred to in § 2 (2). 2, which included the revenue
in a separate tax base in a separate tax return (section 8, paragraph 5
and section 10, paragraph 1. 8), this tax base reduced by the amount specified in section
15. ".
29. section 15 shall be added to paragraph 10, which including notes no. 53), 54),
55) and 56):
"(10) from the tax base may be deducted the amount that equals
paid for the tax period of a loan from building spoření4a) or from the
mortgage loan ^ 53) provided and used taxpayer on
financing of housing needs. Housing needs means
and apartment)
(b) the construction or purchase of a building) for a living, ^ 54)
(c)) to obtain the building land for the construction of the building for housing
or building land on which is located the building for housing,
(d)) change, 32) the upgrading and maintenance of ^ 55) apartment buildings for housing or
its parts,
(e)) building editing ^ 56) is a non-residential space in the apartment.
Housing needs must be located on the territory of the Czech Republic.
53) section 14 of law no 530/1990 Coll. on bonds, as amended by Act No.
84/1995 Sb.
section 40, paragraph 54). 1 of the Decree of the Federal Ministry for technical and
investment development no 83/1976 Coll., on general technical requirements for
the construction, as amended by Decree No. 376/1992 Sb.
55) section 86 of the Act No. 50/1976 Coll., on the territorial planning and building regulations
(the building Act).
56) § 1 (1). 3 of the Federal Ministry for technical and
investment development no 85/1976 Sb. ".
30. section 16 including title:
"section 16 of the
The tax rate
(1) the tax base of Tax reduction on the part of the tax base (nezdanitelnou §
15) and deductible items from the tax base (section 34) rounded up or down to
the entire $ 100 down shall be:
The tax base Of Tax base
exceeding the
from EUR to Czk
00 91 440 15%
91 440 183 0000 13 716 CZK + 20% 91 440 Czk
183 0000 274 200 32 028 CZK + 25% of the 183 000 Czk
Eur 274 200 822 600 54 828 + 32% 274 200 Czk
822 600 and more Czk 230 316 + 40% 822 600 Czk.
(2) income referred to in § 8 paragraph. 5 and § 10 (1). 8 resulting from
resources abroad, if they are included in a separate tax base, make
the rate of 25%, if the revenue referred to in section 10, paragraph 1. 1 (a). (h)) and ch).
Income pursuant to section 10, paragraph 1. 1 (a). (h)) and ch) arising from sources in
abroad, that are included in a separate tax base, the rate of
20%. ".
31. In section 19, paragraph. 1 (a). (c)) at the end of point 1 of the attached these words:
"according to the earlier legislation, known as the people's housing cooperatives,
^ 18f). "
Note No. 18f) is added:
"18f) Law No 53/1954 on popular cooperatives and cooperative
organizations, in the wording of the legal measures of the Bureau of the national
Assembly no 20/1956 Coll., and following the rules. ".
32. In section 19, paragraph. 1 (a). (d)), the words "first sentence of production equipment
biogas "shall be replaced by" devices for production and energy use
woodgas, biogas and other ways of generating electricity or
heat from biomass ".
33. In section 20, at the end of paragraph 3 the following sentence added:
"The tax base provided for separately under individual mutual fund can be reduced
the difference, which in the previous taxation period expenses (costs)
adjusted in accordance with § 23 of the income exceeded the adjusted under section 23. About
This difference can be in a single mutual fund to reduce the tax base
the longest in three tax periods following immediately after the
the taxable period in which the difference was banned. ".
34. section 20a:
"section 20a
The joint-stock company, which is the only part of the reporting period investment
the Fund under a special regulation, 16) divides the tax base (section 20 (1))
reduced items under section 34 and section 20 (2). 8 with the nearest days, on
the part of the
and) accounted to the day preceding the date of termination of the activities of the
Investment Fund under a special regulation, 19 d) which shall be rounded
on the whole the thousands Czk down,
(b) the remaining part of the) accounted for the tax period, which
rounded down to the nearest thousand Czk.
Similarly for the joint-stock company, from which arose in the course of
the reporting period investment fund. "
35. the following section is inserted after section 20a, 20b, including title:
"§ 20b
A separate tax base
A separate taxable all income from dividends on shares
profit, settlement amounts, on the winding-up of the balance of shares or
similar to the implementation of the resulting taxpayers referred to in § 17 paragraph. 3 from sources in
abroad in favour of income in the relevant tax period. Revenue from the
settlement of shares and shares in the surplus upon liquidation or similar
the performance will be included in a separate tax base can be reduced by the acquisition
the price of shares in the company or team. ".
36. In § 21. 1 the rate of "39%" is replaced by "35%" and the words "in the
paragraph 2 "shall be replaced by the words" in paragraphs 2 and 4.
37. § 21. 2 is added:
"(2) the tax rate is 25%
and) for an investment fund and pension fondu9a) from the tax base reduction
the items under section 34 and section 20 (2). 8, which is rounded to whole
thousands down, and
(b)) for the share fondu16) from the tax base, which is rounded to whole
thousands down. ".
38. section 21, the following paragraph 4 is added:
"(4) the tax rate is 25% of the tax base under section 20b
rounded up or down on the entire $ down. ".
39. In section 22, paragraph. 1 (a). (b)), after the words "(job)" shall be added after the
the words: "with the exception of income referred to in subparagraph (f)) of point 2".
40. section 22 paragraph 1(b). 1 (a). (f)):
"(f)) revenue
1. from independent activities, for example. the architect, doctor, engineer, lawyer,
scientists, teachers, artists, tax or financial advisor, and similar
professions, or appreciated in the territory of the Czech Republic,
2. from the activities carried out personally on the territory of the Czech Republic or here
appreciated publicly raised, artists, athletes, artists and
spoluúčinkujících persons, regardless of who these revenues accrue to and from
What legal relationship. ".
41. In section 22, paragraph. 1 (a). (g)) at the end of point 7 deleted the comma and
the following words are added: "based on the territory of the Czech Republic,".
42. section 22 paragraph 1(b). 2 is added:
"(2) permanent establishment means a place to pursue the activities of taxpayers
referred to in section 2 (2). 3 and § 17 paragraph. 4 on the territory of the Czech Republic, for example.
Workshop, Office, location for the extraction of natural resources, the point of sale
(outlets), the construction site. The site, instead of the implementation of the structural and
Assembly projects and providing activities and services referred to in
paragraph 1 (b). (c) a taxpayer or employees) or persons for him
workers shall be considered a permanent establishment, if their time exceeds the
the duration of six months in any period of 12 consecutive calendar months
consecutive. ".
43. In section 23, paragraph. 3 at the end of this sentence added:
"The result is further increased by the amount of the social
security, the contribution to the State employment policy and
public health insurance, which is under special předpisů21)
obliged to pay the employee and the employer have been deducted, but
nezaplaceny to the 31. January of the year following the expiration of the tax
period. ".
44. section 23, paragraph. 4 (b). and (b))):
"and the taxpayer referred to in) in section 2 (2). 2 in § 17 paragraph. 3 with the exception of
pension funds and in the case of the permanent establishment (section 22 (2)) the income from which is
the tax is levied a special rate according to § 36 odst. 2 in addition to interest income
as defined in § 36 odst. 6 (a). and the Pension Fund) into the base of the
the tax does not include any income from which tax is levied a special rate
(section 36 (2)),
(b)) the income that are taxed at the rate of tax under section 16(1). 2 and § 21
paragraph. 4. "
45. In section 23, paragraph. 4 (b). (d)) at the end of a period and a comma replaced
attached with this sentence:
"These amounts are also the amount that was raised by the economic
the result, according to the last sentence of paragraph 3 in the previous tax
periods, if their payment, ".
46. section 23, paragraph. 4 (b). e) point 2 is added:
"2. the related expenses (costs) of neuznanými in the previous tax
periods as expenses (costs) to achieve, ensuring and maintaining the income,
and it's up to the amount of these unrecognized expenses (costs) in previous
tax periods ".
47. In section 23, paragraph. 6 (a). (c) in the first sentence), the words "the expenditure
(the cost of) referred to in section 24, paragraph. 2 (a). zb) incurred by and "shall be replaced by
the word "was".
48. In section 23, paragraph. 7 in the first sentence, after the words "staff" shall be inserted after the
the words "or otherwise". In the second sentence, the following sentence:
"It does not apply to cases where the creditor is a person with a registered office or
living abroad and interest for loans negotiated amount is lower than the interest
at a rate of 140% of the interest rate of the Czech National Bank valid at the time of the conclusion of the
Treaty. ". After the words "persons close to 20 c)." this sentence is inserted: "Otherwise
related persons means persons who have created the account
mainly for the purpose of reducing the tax base or to increase tax losses. ".
49. section 23, paragraph. 11 is added:
"(11) by the permanent establishment (section 22, paragraph. 2) cannot be the basis for a lower tax
or tax loss higher than what would be achieved from the same or similar
activities carried out under similar conditions, the taxpayer is established or
resident in the territory of the Czech Republic. Can be used to determine the
the ratio of profit or loss to the cost or gross revenues for comparable
the taxpayers or the activities of a comparable above a trading range (Commission)
and other comparable data. You can also use the split method
total gains or losses, the founder of the permanent establishment of its various
parts. ".
50. In section 23, paragraph. 13 the first sentence, after the words "a claim forwarded"
shall be inserted after the words: "or claim inserted".
51. In section 24, paragraph. 2 (a). (b)), the last sentence is replaced by the phrase
"The net price or part of it cannot be applied in the case when the
construction work (House, building, structure) which wholly or partly in
the construction of the new building works or the technical
appreciation, ".
52. In section 24, paragraph. 2 (a). (f)) at the end of a period and a comma replaced
attached with this sentence:
"This insurance and contribution are the taxpayers in the system using double-
double-entry accounting expense (cargo), only if they have been paid, and
no later than the deadline for filing the tax return, ".
53. In section 24, paragraph. 2 (a). (h)) at points 2 and 3 are deleted, the words "and
the intangible ".
54. In section 24, paragraph. 2 (a). in the first sentence), after the words "of under
Special regulations, 5) "shall be inserted after the words:" if it is not further specified
otherwise, ".
55. section 24 paragraph. 2 (a). to point 2):
"2. subsistence expenses when domestic business trips longer than 12 hours in the
calendar day, for taxpayers with income under section 7; regular
for taxpayers with income under section 7 shall also mean the head office
business listed in the trades or other similar authorization to
business ".
56. In section 24, paragraph. 2 (a). to point 3) in the first sentence, after the word
"the taxpayer" deleted ", with the exception of the lease," and in the second sentence, the
for the words "lease" deleted the comma and inserted the following words: "and
rent (part) (claims) as an expenditure on the reach
ensure and maintain income ".
57. section 24 paragraph. 2 (a). r) reads:
"r) total acquisition price of shares and the acquisition price ^ 20) other securities
securities sold in the period, and only to the level of the total
the revenue from them [including the aliquot interest income accounted for
taxpayers in the system using double-double-entry accounting to revenue in
accordance with specific texts21)]. If the total acquisition price of the shares and
the acquisition prices of other securities exceeds for the tax period
the income from these securities sold, this difference can be applied
as expenditure (load) the longest in three tax periods,
and in each tax periods up to a maximum amount of
that revenue from sold securities exceeds the total acquisition price
the acquisition of the shares and the prices of other securities in the relevant taxation
the period. This provision does not apply to bills of Exchange, ".
58. In section 24, paragraph. 2 at the end of the letter u) deleted the comma and connect
the following words: "and real estate transfer tax paid to the other spouse when
the sale of real estate, which has been in the bezpodílovém joint ownership
the spouses ".
59. section 24 paragraph. 2 (a). w):
"w) the acquisition price of the shares in the company or on the team when
its sale, and only up to the amount of sales revenue with the exception of the acquisition
the price of the share of the joint stock company (shares), to which the provisions of the
the letter r) ".
60. In section 24, paragraph. 2 at the end of the letter y) a comma is replaced by a dot and the
the following sentences are added:
"Allocated part of the debts owed by the debtor is located or resident in
abroad, which was the subject of a conversion under law no 483/1990 Coll.
by the end of the year was 1990, and for which the term was due to end
in 1994, reduced by depreciation amount receivable, 22b) can be applied as
expenditure (cargo) to achieve, ensuring and maintaining the income either in a lump sum,
or gradually, with the exception of claims which have been acquired by subrogation or
deposit. This provision shall not apply, if the book value of accounts receivable
or the price of acquisition of receivables acquired through assignment has already been written off on
scores of economic outcome ".
61. In section 24, paragraph. 2 (a). ZC) are deleted, the words "for taxpayers
using double-double-entry accounting system ".
62. In section 24, paragraph. 2 at the end of point (a) is replaced by a comma, the zd) dot and
the following letters from) to zg) are added:
"the price of acquisition of) ^ 20) bills of Exchange, which is charged by the Special
předpisů20) as about the quote, and it's only up to the amount of income from its
sales, increased by the taxpayer in the double-entry system of supervising
accounting for the proportion of the interest income charged to income in the
accordance with the specific provisions, 20)
FH) expenditure (costs) incurred after 1. January 1997 on the restoration
artistic works, 30) and only up to the amount of income from the sale, less
the purchase price of this work of art,
Zg) the right of option under the special regulation 20) However, when the sale of rights
the option is a time value of rights opce20) cost (expense) up to
revenue from its sales. ".
63. section 24 paragraph. 4 is added:
"(4) in the case of financial leasing and Rent with subsequent purchase of the leased tangible
assets can be depreciated pursuant to this Act, shall be recognised as an expense
(cargo), provided that the
and the lease time of the leased things) is more than 20% of the time
the depreciation referred to in section 30, however, at least three years. The property must
the lease period to last at least eight years. The duration of the lease is calculated from the date when the
the matter was left to the tenants in a proper condition normal use, and
(b)) the purchase price of the lease is not higher than the net book value that the thing
depreciation should be distributed according to § 31 of this Act, and
(c)) after their financial leasing with the subsequent purchase of the leased tangible
the assets include the taxpayer referred to in § 2 odkoupený assets to your
business assets.
If, on the date of the purchase thing was hired at a uniform depreciation (section 31)
already written off in the amount of 100% of input prices, do not apply the requirement referred to in
(a) (b)). ".
64. In section 24, paragraph. 5 are deleted, the words "and" and "intangible and immaterial".
65. In section 24, paragraph. 6 are deleted the words "intangible".
66. section 25, paragraph. 1 (a). (c)):
"(c)) ^ 20) price of acquisition of the securities with the exception referred to in section 24, paragraph. 2
(a). r), w) and of) ".
67. In section 25, paragraph. 1 (a). (f)), for the words "default interest" shall be
the following words: "(the fees for late payment)".
68. In section 25, paragraph. 1 (a). I) at the end of deleted the comma and connect
the following words: "or the income exempted under international treaty on
avoidance of double taxation ".
69. In section 25, paragraph. 1 at the end of the letter a) connect the following words: "with the
the exception referred to in section 24, paragraph. 2 (a). ZF) ".
70. In section 25, paragraph. 1 at the end of point (a) is replaced by a comma, zc) dot and
following the letter of the zd), which read:
"zd) commitment, with the exception of obligation arising by reason of the acquisition of tangible and
intangible assets (section 26), created in the period in which the
the taxpayer applying expenses under section 7 (2). 9 or section 9 (2). 4. ".
71. In section 26, paragraph. 2 the first sentence including notes no. 28 d), 28e) and 29):
"The tangible property for the purposes of this Act, means the
and individual movable assets), or sets of movable assets shall
a separate technical-economic whose entry price (section 29)
is higher than CZK 20,000 and have operating-technical functions longer than one
year,
b) buildings, houses and apartments or commercial premises defined as units
special provision 28 d) ^ ^
(c)), with the exception of the construction
1. operating mines,
2. small constructions as defined in a separate code ^ 28e) in addition to the svážnic,
3. fence used to ensuring forestry and wildlife management, which
is a small building, 29 ^ ^)
(d) the) perennial crops with a fertility of more than three
years as defined in paragraph 9,
(e)) the basic herd and draught animals, 20)
(f)) other property as defined in paragraph 3.
28 d) § 2 (b). (f)) of the Act No. 72/1994 Coll., to regulate certain
co-ownership to the buildings and some of the ownership to the flats and
non-residential spaces, and complement some of the laws (law on ownership
apartments).
28E) section 3 (3). 2 (a). and the Decree of the Federal Ministry for)
technical and investment development no 85/1976 Coll., as amended by Decree No.
155/1980 Coll.
29) section 3 (3). 2 (a). (b) the Decree of the Federal Ministry for)
technical and investment development no 85/1976 Coll., as amended by Decree No.
155/1980 Coll. ".
72. section 26 paragraph. 4 is added:
"(4) the Intangible assets for the purposes of this Act, means the objects from the
industrial property rights, projects, and software and other
technical or other economically useful knowledge, if the input
the price of each asset is higher than CZK 40 000, and his time
použitelnosti20) more than one year, provided that they have been
acquired for valuable consideration) or
(b)) created by own activities for the purpose of trafficking or
(c)) acquired by contribution of a shareholder (member cooperatives), as a gift or by inheriting.
Intangible assets are not for the purposes of this law, intangible results
research and development, which are intangible fixed assets by
the special regulation 20). "
73. In section 26, paragraph. 7 (b). and point 3), the words "to their
business or other self-employment "shall be inserted after the
the words: "or to the termination of the lease".
74. In section 26, paragraph. 7 (b). and 4 the words) of the point "section 28 paragraph. 7 "shall be replaced by
the words "§ 28 paragraph. 6. "
75. section 26, the following paragraph 10 is added:
"(10) if the property in co-ownership, then for an assessment of whether
reached the entry prices referred to in paragraph 2 or in paragraph 4, the
the decisive entry price, which is equal to the sum of the values
ownership for each of the joint owners, and not the
input price of an individual co-ownership. ".
76. In section 28 paragraph. 1 the words "entitled" are replaced by "the right to
^ management 30a) "and the following note No. 30a), which read:
"30a) § 761 paragraph. 1 of the commercial code. Decree Of The Federal
the Ministry of Finance No. 119/1988 Coll., on the management of the national
the property. ".
77. In section 28 paragraph. 2, the first sentence of the following sentence:
"The condition of the duration of the lease over the entire tax period does not have to be complied with
in the year to the end of the lease. ".
78. In section 29. 1 the words "part of the entry prices referred to in subparagraphs and)
(d)) "shall be replaced by" part of the entry prices referred to in letters a to e)) "and in the
the penultimate sentence of the words "taxpayers are deleted in the neúčtujícím
double-entry accounting system ".
79. In section 29. 1 (a). and at the end of the letter) and the comma) is replaced by the
dot and attached with this sentence:
"In real estate, which the taxpayer referred to in § 2, took ownership in time
less than five years before inserting them into the business assets, or in the
less than five years before the commencement of the lease, the purchase price
increases costs incurred on their proven repair and maintenance
appreciation, ".
80. In section 29. 1 at the end of subparagraph (b)), the comma shall be replaced by the dot and
the following sentences are added:
"This provision shall apply even for taxpayers who are not financial
unit. In real estate, which the taxpayer referred to in section 2 of the acquired or
own-account produced in more than five years prior to their insertion
in the commercial property or at a time more than five years before the start of
rental price referred to in point (d)). In real estate, which the taxpayer as referred to
in section 2 he made or produced for own account in less than five years
before inserting them into the business assets or in less than five
years before the beginning of the lease, the own costs increased by the costs
demonstrably incurred in their repair and technical assessment, ".
81. section 29, paragraph. 1 (a). (e)):
"e) in the acquisition of assets by inheriting or donating the price established for the purposes of
the inheritance tax, with the exception of property depreciable pursuant to § 30 paragraph. 12 (a).
and gift tax) or, if it has not expired from the acquisition time is longer than five
years, increased in real estate for the costs incurred in the repair and maintenance
evaluation; If the time between the acquisition of more than five years, means the input
the price of the price referred to in point (d)). ".
82. section 29, paragraph. 2 is added:
"(2) For the net price for the purposes of this Act, shall be the difference
between the input price of tangible fixed assets or intangible assets, and the total
the amount of the depreciation of these assets, even if the expenditure to ensure
taxable income [section 24, paragraph 2 (a))] to include the taxpayer only
proportion of depreciation under section 28(1). 7 or in some
tax revenue as a percentage of spending periods. ".
83. section 29, paragraph. 3:
"(3) the technical assessment of input price increases (hereinafter referred to as" enhanced
the entry price "), and at the same time for the asset depreciable, pursuant to section 32 and
net price (hereinafter referred to as "increased value") of the
assets in the taxable period when the technical evaluation of the registration
use according to a special regulation 20) the provisions of the preceding sentence shall
not apply to the technical evaluation in the cases referred to in paragraphs
1, 4 and 6 and in the technical evaluation carried out on the immovable cultural
the memory of depreciable according to § 30 paragraph. 7. ".
84. In section 29. 4, after the words "§ 26 paragraph. 3 (b). (c)) "shall be inserted after the
the words: "or the part which is not excluded from the depreciation".
85. In section 29. 5 at the end of this sentence added:
"The value of the technical evaluation performed on tangible and intangible
property in joint ownership shall be determined by the individual joint owners
their co-ownership. ^ 52) ".
"§ 137, paragraph 52). 1 of the civil code. ".
86. section 29 shall be added to paragraph 6 and 7 are added:
"(6) the Depreciated-to technical improvements of the tenant, the input price increases
(net price) for the owner (the lessor) in their rent,
and it
and the amount of the receipt of goods) as provided for under section 23, paragraph. 6 (a). (b)),
If the technical evaluation performed in excess of the rent
(b) the net cost of the technical) on the evaluation of the registered for the tenant,
If it is bottled.
If the tenant improvements beyond the agreed rent
with the consent of the owner (landlord) and the tenant is neodpisuje or
the owner (the lessor), the input (net) price
of assets for the owner (the lessor) in their
rental income by the amount of goods in accordance with § 23 paragraph. 6 (a). and After).
the increase in input prices (net book) under this paragraph continues
the owner (the lessor) in depreciation from increased input prices or of
increased residual prices.
(7) the increase or decrease in input prices, which occurs for
depreciable assets for any reason other than its technical evaluation
(hereinafter referred to as "the changed entry price"), with the depreciation of the changed entry provides
(net) prices while maintaining the rates (coefficient) according to § 31
or § 32. ".
87. In section 30, paragraph. 7, the words "[section 29, paragraph. 3 (b). (b))] "shall be replaced by
"(§ 29. 3) ".
88. In section 30, paragraph. 12 the dot for the letter "h") is replaced by a comma and the following
the letter i), (j)), k) and (l)), including notes no.): 31e,
"i) the debtor, who has acquired ownership of tangible assets on the basis of the
of the loan agreement. 20 d) in depreciation continues the taxpayer, if
This asset has acquired the property rights of returning the borrowed things,
(j)), husband (wife), which is in the business of assets tangible assets or
intangible assets, which was already in the commercial property and has been depreciated
the wife (husband), with the exception of the assets acquired from the second purchase from
the spouses,
to the taxpayer, which odpisoval) tangible and intangible fixed assets before
the termination of activities,
l) participant associations without legal personality for the property specified by the
type ^ 31e,)
31E, 833) section of the civil code, as amended by Act No. 509/1991 Coll. ".
89. In § 34 paragraph. 1 at the end of this sentence added:
"On joint-stock companies in which to transform from an investment fund on the
another business entity, 19 d), you can deduct the tax loss, which
originated and have been charged an investment fund, starting with the tax period
1996. ".
90. In § 34 paragraph. 3, the letter "c") the following new subparagraph (d)), which read:
"d) 20% of the entry prices of machinery for agriculture and forestry, marked
in the standard classification of the production code 18.2., except as provided in
paragraph 5, if their first owners ".
Letter d) is renumbered as paragraph (e)). In the newly designated
subparagraph (e)), the words "in subparagraphs (a) to (c))") and "letters) to (c))"
replaced by the words "in subparagraphs (a) to (d))") and "letters and) to (d))".
91. In § 34 paragraph. 3 at the end of this sentence added:
"If the taxpayer file a separate movable assets
technical-economic determining under section 26(3). 2, you can apply the deduction
only individually for each separate item of movable thing to
file, which is a tangible asset for the purposes of law. ".
92. In § 34 paragraph. 6 in the first sentence, the words "(a). and (c))) "shall be replaced by
the words "(a). and (d))) up, "and in the third sentence, the words" (a). (d)) "shall be replaced
the words "(a). (e)) ". At the same time at the end of paragraph 6 deleted dot and
attached with this text: "or the leased assets on rents. When
the application of deduction on each separate movable items included in
file a separate movable assets of the technical-economic by specifying the
compliance with the conditions referred to in this paragraph shall be assessed separately for each
a separate item of movable thing. ".
93. In § 34 paragraph. 7, after the words "reduced" the following words are inserted: "
tax free amounts under section 15 and ".
94. In § 34 paragraph. 8 at the end of this sentence added:
"If this is about the tangible assets included in the assets of one of the
the spouses pursuant to § 7 (2). 11, the deduction may apply to only one of the
the spouses, and that the one that had the assets included in the company's assets
before. ".
95. section 34 shall be added to paragraph 13, which read as follows:
"(13) shall be entitled to a deduction under paragraph 3 (b). (d)) may apply only
taxpayers with predominantly agricultural and forest production. 7) For taxpayers with
predominantly agricultural and forest production for the purposes of this Act,
consider the taxpayers, for which the income from this activity amounted to
the previous taxation period more than 50% of the total revenue. U
taxpayers whose tax liability was established during the tax
the period is the ratio of the income actually achieved decisive. ".
96. In section 35, paragraph. 1 in the last sentence, after the words "tax decrease"
the words "referred to in letters a and b))" and in the end are deleted, the words "in accordance with section 7 of the
paragraph. 4 "and the words" in accordance with section 7 (2). 5. "
97. In section 35, paragraph. 1 (a). (c)), the number "60" is replaced by "50".
98. In section 35, paragraph. 3 the second sentence reads as follows:
"The investment company that creates mutual funds from tax may
calculated from the tax base provided for separately under individual investment
the Fund deducted the amount corresponding to one half of the tax withheld from
dividend income from investment of the Fund. ".
99. section 35, the following paragraph 4 is added:
"(4) the tax rebate referred to in paragraphs 1 and 3 shall not apply to tax (part of the
taxes) accounted for the tax base (tax base) under section 16(1). 2
or § 20b. ".
100. § 36 odst. 2 (a). and point 1) including notes no. 35a and 35b)):
"1. from the interest or its dividend income from shares, serve the leaves,
profit participation certificates, investment certificates, bonds, certificates of ^ 35a) and
deposit them with the ranking, ^ 35b) except as provided in § 36 odst. 2
(a). (c)), point 1 to this Act,
35A) section 4 (4). 4 of the CZECH NATIONAL COUNCIL No. 591/1992 Coll., on the securities in the
the text of Act No. 152/1996 Coll. of law no 530/1990 Coll. on bonds, in
as amended.
35B) section 786 and 787 of the civil code. ".
101. In § 36 odst. 2 (a). (b)), the introductory phrase is replaced by the
sentence:
"20% of the revenues accruing to individuals," and in paragraph 3, the words
"(§ 8 paragraph. 6) "is replaced by" (§ 8 paragraph. 7) ".
102. In § 36 odst. 2 (a). (c)), point 1, the words "on deposit accounts,"
the words "from interest on the funds on their data sheets
the name and in the name of them with deposits of built, when the owner of the deposit
is a natural person, and for the entire duration of the deposit relationship, ^ c and 35 c) ", and
the following note c and 35 c) is added:
"c and 35 c) section 786, 787, paragraph and section 783. 3 of the civil code. ".
103. In § 36 odst. 4 first sentence, the words "subject to the special rate
the taxes referred to in paragraph 2 ", the words" and the tax rate in accordance with § 21. 4 "
and the last sentence shall be deleted.
104. In § 36 odst. 5 the first sentence, the words "subject to the special rate
the tax ", the words" referred to in paragraph 2 and the tax rate in accordance with § 21. 4 "
and the last sentence shall be deleted.
105. § 36 odst. 6 including notes no. 35d) and the 35e):
"(6) Arise When the
and the interest income from bonds), ^ 35a) certificates and deposits them
with the ranking, ^ 35b) interest, winnings and other income from deposits on
the books and certificates of deposit accounts the revenue payer, 35d ^ ^) referred to in section
2 (2). 2 if it is the source of this revenue is included in its business
assets, the revenue payer referred to in § 17 paragraph. 3, with the exception of pension
Fund, and a permanent establishment (section 22 (2)), shall be tax deducted
the overall tax liability,
(b)) the revenue referred to in paragraph 2 of the Pension Fund, shall be tax deducted
the overall tax liability.
If the tax cannot be deducted or set off on its portion of the overall tax
obligation, therefore, that the revenue payer tax obligation or
reported tax loss or the total tax liability is less than the
tax withheld, or part of the tax under the Special
^ 35e) of the code.
35d section 716 et seq.). of the commercial code.
35e) section 64 of the Act the CZECH NATIONAL COUNCIL No. 337/1992 Coll., as amended. ".
106. In section 37 is attached at the end of this sentence:
"The term" fixed base "used in international treaties is materially
identical with the term "permanent establishment".
107. In § 38 paragraph. 1 the first sentence is deleted "(foreign exchange currency)"
in the third sentence, the words "the course" middle "" shall be replaced by "Exchange
the course "and deleted the words" (foreign exchange currency) "and the current fourth sentence
shall be replaced by the phrase "the single rate shall apply also to cases always under section
38f. ". At the end of paragraph 1 the following sentence is added: "in the event that the
a tax return filed in the course of the reporting period, the exchange rate
the course on the date of implementation of the various revenue and expenditure. '.
108. In paragraph 38. 2 first sentence, the words "the course" middle "" shall be replaced by the words
"exchange rate" and deleted the words "(foreign exchange, foreign exchange)."
109. In § 38 paragraph. 3 first sentence of the words "are deleted" foreign exchange-sales "" and
in the second sentence, the words "are deleted" Foreign Exchange Center "".
110. In paragraph 38. 4, the words "the course" middle "" shall be replaced by "exchange rate
the course "and deleted the words" (foreign exchange currency) ".
111. In section 38a, paragraph. 1 at the end of this sentence added:
"To the last known tax liability shall not include the amount of the tax withheld
of interest income referred to in § 36 odst. 6 (a). ) and incorporated by the
overall tax liability. ".
112. In section 38a, paragraph. 10 are deleted the words "revenue, which
apply special tax rate under section 36, and ".
113. In section 38b "6000 Usd" is replaced by "Eur 10000".
114. In section 38 c to the end of this sentence added:
"In the case referred to in section 6 (1). 2 in the second and third sentence is not liable
the tax of the taxpayer referred to in § 2 (2). 3 and § 17 paragraph. 4. ".
115. In paragraph 38d. 1, the words "in section 22, paragraph. 1 (a). (c)), e), (f) and (g))) "
replaced by the words "in section 22, paragraph. 1 (a). (c)), f) and (g)). "
116. In paragraph 38d. 4, after the words "tax withheld," the following words are inserted:
"in addition to the income referred to in § 36 odst. 6. "
117. In paragraph 38d. 7 at the end of connect these sentences:
"Tax payer issues also confirm at the request of the taxpayer
referred to in section 2 (2). 2 and § 17 paragraph. 3 and the permanent establishment (section 22, paragraph.
2) on coagulation and divert tax withholding, which shall be entered on the
the total tax liability (article 36, paragraph 6). Such confirmation may be
an extract from the bank account or other type of account on which the
given the reduction of income tax. ".
118. section 38d shall be added to paragraph 9, which reads as follows:
"(9) the procedure provided for in § 36 odst. 6 shall apply only to the
taxpayer for its tax payer certificate under section 38d paragraph. 7.
It was a confirmation of the Bill presented to the taxpayer after the filing of the tax
return (or amending or additional) and after the expiry of the statutory
the deadline for its submission, the time limits laid down for the management of
tax přeplatkem under the special regulation ^ 35a) from the date of submission of the
confirmation of the payer of the locally competent tax administrators. ".
119. In section 38e, paragraph. 3, the words "in the amount of 10% of the taxpayer referred to in § 2
paragraph. 3 with the exception of cases, when the advance is withheld under section 38h "
shall be replaced by the following text:
"The Taxpayers referred to in § 2 (2). 3 in the amount of
and) 3% of the revenue from the sale of securities issued by the taxpayer is
located on the territory of the Czech Republic,
(b)) 10% from other income.
To ensure that tax payers are not required in the case where the deposit is withheld
pursuant to section 38h. ".
120. In section 38e, paragraph. 4 (b). and), the words "in subparagraph (b))" shall be replaced by the words
"in subparagraphs (b) and (c)))" and the letter b) dot is replaced by a comma and
the following point (c)), which read:
"(c)), 3% of taxpayers referred to in § 17 paragraph. 4 from the revenue from the sale of securities
securities issued by taxpayers with registered office on the territory of the Czech Republic. ".
121. In section 38e, paragraph. 5 the first sentence, after the word "goods", the words "or
the service "and the word" housing "shall be inserted after the words" and activities with him
United ".
122. In section 38e, paragraph. 6 at the end of connect these sentences:
"At the same time with the dispersal of the amounts secured tax payer is obliged to notify
This levy to the competent tax administrators. The notification shall state the name, residence
(seat) of the taxpayer, the amount and type of its income ".
123. In paragraph 38g. 1, the word "and" shall be replaced by a comma at the end of paragraph
the dot is deleted and the text: "or the income from which is
the tax is levied under section 16(1). 2. the tax declaration shall be required to submit and
the one whose annual revenues, which are subject to income tax
people, do not exceed 10 000 Czk, but the exhibit tax loss. ".
124. In section 38g paragraph. 3 the first sentence, the word "and" shall be replaced by a comma at the end of
sentence deleted dot and connect with these words: "and the income that
the taxpayer shall indicate in a separate tax return. ".
125. under section 38g shall be added to § 38ga, including title and notes no.
41A and 41b)):
"§ 38ga
Individual tax return
(1) a separate tax return is required to submit each who has income
pursuant to section 8 (2). 5 or § 10 (1). 8 from sources abroad, if these
revenue does not include the tax return referred to in section 38g. The provisions of section 38g is
not apply in cases where it is filed separate tax returns.
(2) If the taxpayer submits a separate tax return, stating in it
any income from which tax is levied under section 16(1). 2. If other
types of income, including income arising from sources abroad, list them
in the tax return referred to in section 38g.
(3) For a separate tax return shall apply the provisions of the Special
^ 41a.)
(4) the last known tax liability ^ 41b) shall be assessed only according to income
§ 8 paragraph. 5 or § 10 (1). 8, of which the tax was set at RES
basis of a separate tax return.
41A) Eg. section 40, 41, 43, 44 and 68 of the Act the CZECH NATIONAL COUNCIL No. 337/1992 Coll., as amended by
amended.
41B) section 41 paragraph. 1 (last sentence) of the CNR Act No. 337/1992 Coll., as amended by
amended. ".
126. In paragraph 38h. 1 (a). (b) the words "are deleted) and for taxpayers
referred to in section 2 (2). 5 whether or not reduced in accordance with section 6 (1). 13 (a). b),".
127. section 38h paragraph. 2 is added:
"(2) the advance of taxable wages charged or paid for the calendar
month shall be:
Taxable wage Advance Of taxable
wages
in excess of the
from EUR to Czk
00 7 620 15%
7 620 15 250 1 143 CZK + 20% 7 620 Kč
15 250 22 850 2 669 CZK + 25% 15 250 Czk
Eur 22 850 68 550 4 569 + 32% 22 850 Czk
68 550 and more 19 193 USD + 40% 68 550 Czk. ".
128. In section 38h shall be inserted after paragraph 10, paragraph 11, which read:
"(11) the payer is not required to deduct tax according to the previous
in the case that the wage is payable by the permanent establishment of the taxpayer
referred to in section 2 (2). 2 and in section 17(2). 3 located abroad. ".
The present paragraph 11 shall become paragraph 12.
129. In paragraph 38h. 12 at the end of this sentence added:
"The tax administrator may, on the request of the payer of the obligation of clashing advances on
tax in accordance with the preceding paragraphs of the income from dependent activities carried out
abroad. ".
130. In paragraph 38 k. 5 (a). and the amount) of the "$ 100" is replaced by
"4000 CZK".
131. In paragraph 38 k. 5 (a). (c)), the amount "Eur 28 800 ' is replaced by
"32 040 CZK".
132. In paragraph 38 k. 5 (a). (d)), the amount "Eur 28 800 ' is replaced by
"36 000 CZK".
133. In section 38 m, the current text becomes paragraph 1 and the other in a sentence
the words "(§ 36 odst. 1 to 6) "shall be replaced by the words" in accordance with § 36 odst. 2
In addition to interest income as defined in § 36 odst. 6 (a). and)
making deductions the tax liability is not satisfied ".
134. section 38 m, the following paragraph 2 is added:
"(2) the investment company that creates mutual funds is also required to
After the end of the reporting period or a part of the lodge as an integral
part of the tax return and tax returns for each of the units of the
funds, even in the case of a mutual fund that gives a tax base. For
the purpose of the determination of the total tax cannot compensate for the tax base or tax
the loss for the investment company tax bases or differences, that
expenditure (costs) prepared pursuant to § 23 of the excess income adjusted pursuant to section
23, reported by individual mutual funds or between
funds to each other, and that in any taxable period. ".
135. In paragraph § 38n. 1 at the end of this sentence added:
"In the case of an investment company that creates mutual funds is a tax loss
the only difference, on which expenditure (costs), adjusted in accordance with § 23 of the excess
income adjusted under section 23, determined separately for investment
the company (excluding mutual funds) ".
136. the following section shall be inserted a new section 38n 38o and 38p, including the following title:
"§ 38o
The determination of income tax of legal entities for investment companies
creating mutual funds
In the case of an investment company that creates mutual funds with total tax
determined as the sum of the individual taxes, calculated separately from the base of the
tax for investment company and separately for each of the tax bases
mutual funds; While the tax base for the investment company cannot be
adjust for differences, about which expenses (costs) prepared pursuant to section 23 of the
excess of income prepared in accordance with section 23, reported separately for each of the
mutual funds. If the investment company reports loss (§
38n paragraph. 1), you cannot edit this loss on the basics of taxes declared
separately for individual mutual funds.
§ 38p
If it finds the tax entity, that the amount of income tax to be lower or
tax loss higher than its last known tax povinnost39a)
the relevant tax year or the tax loss was to him, can
submit additional tax return (the tax bill). The tax body may
proceed as if the tax liability is incurred over his
the last known tax povinnosti39a) of reporting period
or if none tax liability and finds the tax loss. In
the additional tax return does not apply a higher deductible amounts
items under section 34 and the tax base reducing items under section 15(2). 8
and section 20 (2). 7 and 8, than what have been applied in the tax return filed
the tax body within the statutory deadline, with the exception of the amounts
deductible items and items that reduce the tax base applicable
increased tax base subsequently found the tax body. ".
137. In section 39 (a). (c)), for the words "article 2" shall be inserted after the words: ", including
partners public company limited and general partners
the company, and in section 17, if the partners are public companies
or partners with unlimited liability limited partnership ".
138. In the annex to the Act in depreciation Group 1 item (1-39):
"(1-39) 72.20 intangible assets: software only
equipment ".
139. In the annex to the Act in depreciation Group 3 (3-27):
"the (3-27) 29.23.11 Exchangers and gas turbine
In addition: laboratory instruments for
distillation, evaporation and liquefaction
gas dryers and thermostats
laboratory in CPA 29.23.11 ".
Article II
Transitional provisions
1. For the tax liability for the years 1993 to 1997, the existing rules apply
and the provisions of this Act shall apply for the first time for the tax period 1998,
unless otherwise provided in this Act.
2. The taxpayer using double-entry accounting system can, starting with the
reporting period 1995 to apply as the expenditure (cargo) to achieve,
to ensure and maintain the revenue a year not more than 10%, and starting with the taxation
period of 1998, less than 20% of the outstanding part of the value of the claim or
purchase prices for receivables acquired through assignment, for which the term
It is due by the end of 1994, with the exception of the claims referred to in
section 24, paragraph. 2 (a). y) points 1 and 2, and starting with the tax period 1998
also, with the exception of the claims referred to in the penultimate sentence of section 24, paragraph. 2
(a). s). Overall, as an expenditure may be applied (load) the maximum allocated
part of the value of the claim or the purchase price receivables acquired
the referral. Similarly, you can do both of these for the entire file
the claims. This provision cannot be applied to claims arising
and for partners, shareholders), the members of the cooperatives for subscribed own capital,
(b)) between the economically or staffed the United parties. Economically or
personnel the United parties, if one person involved in
directly or indirectly in the management, control or capital of another person, or
If the same legal or natural person directly or indirectly
involved in the management, control or capital of both persons. Participation in the control of
or fortune means ownership of more than 25% of the share capital
or share with voting rights; share capital or share with
voting in the taxable period shall be determined as the quotient of the sum of the
status as of the last day of each month and the number of months in the taxation
period,
c) between persons of loved ones, 20 c)
(d)) of the title credits and loans or guaranteeing them, and from the title of the advances or
(e)), by a special Act. 15b)
The taxpayer, for which there has been a transition from a system of simple accounting
accounting on accounting in the system of double-entry accounting, may, in
the taxable period in which the charges in the system of double-entry accounting,
as expenditure (cargo) to achieve, ensuring and maintaining the income
According to this provision, a multiple of 10% of the unpaid part of the value of the
the claim or claims acquired by assignment of purchase prices and the number of
the years that have elapsed since 1995, including the end of 1997, and starting with the
taxation period 1998 to a maximum 20% of the outstanding part of the multiple values
the claim or claims acquired by assignment of purchase prices and the number of
the years that have elapsed since 1998, including the end of the year preceding the
the year in which there has been a transition to a system of double-entry accounting
accounting. Similarly, when a taxpayer proceeds their business and
other self-employment and when their lease. This
the provisions shall not apply to the part of the allocated value of the claim, which
was written off at the expense of the economic outcome.
3. For foreign tax or part nezapočtenou on tax liability
in the Czech Republic for the year 1997, relating to income, which consists of starting with 1.
January 1998 a separate tax base (article 5, paragraph 5, and section 20b), shall also apply
for the tax period 1998 provisions of section 24, paragraph. 2 (a). ch) Act
The Czech National Council No. 586/1992 Coll., as amended at the date of 31.
December 1997.
4. The proportion of interest and other proceeds from the prize pool of deposits to the Bank
books and deposit accounts, which are attributable to these deposits until 31 December 2006.
December 1997, shall apply the law of the Czech National Council No. 586/1992 Coll., on the
force on the date of 31. December 1997 in addition to § 36 odst. 6. in the case of bonds
issued until 31 December 2006. in December 1997, and for certificates and deposits them
with the built, issued until 31 December 2006. in December 1997, for interest
the revenue resulting therefrom shall apply the law of the Czech National Council No. 586/1992
Coll. in force on 31 December 1996. December 1997 in addition to § 36 odst. 6.
pension funds on income referred to above also apply to § 36 odst. 6
(a). (b)) of the Act of the Czech National Council No. 586/1992 Coll., as amended by this
the law.
5. in the case of pension funds in the taxable period can be tax deducted
Special rate of interest income from the bonds taken after 1. January
1997 set off as part of the advance on the tax, even if it has to buy
These bonds on the day of their issue.
6. The basis for the special tax rate for its dividend income from shares
investment funds, profit participation certificates and investment certificates under section 36
paragraph. 4 after 1. January 1998, decreases in proportion to the interest income
of government bonds issued to 31. December 1996.
7. For formation expenses, as defined in section 26, paragraph. 4 of the Act of the Czech national
Council No. 586/1992 Coll., which were until 31 December 2006. December 1997 depreciated as
intangible fixed assets, depreciation is used, valid until 31 December 2006. December
1997, and until the end of their depreciation.
8. social security premiums and contribution to State policy
employment and health insurance premiums [section 24 (2)
(a). (f))] are for taxpayers using double-double-entry accounting system
in the period 1997 cost (expense) in the amount paid
the deadline for filing the tax return for the year 1997, minus the amount of the
paid for the year 1996 in 1997, which, in accordance with the provisions of the
účetnictví20) already have affected the tax base for the year 1996.
Article. (III)
Final provisions
1. The provisions of article. I, points 33, 34, 51, 52, 62 [relating to section 24 only
paragraph. 2 (a). FH)], 69, 98 and 114 shall apply for the tax period
1997.
2. The provisions of article. I, points 57, 59, 62 [relating only to section 24 (2)
(a). from) and zg)] and 66 shall apply to the portion of the reporting period no longer 1997, and
that from the date of publication of this law.
3. The provisions of article. (I) point 6 shall apply on the day of its publication, but not later than
15 days before the entry into force of this Act.
Article IV
The President of the Chamber of deputies of the Parliament of the Czech Republic is hereby authorised,
in the collection of laws of the Czech Republic declared the full text of the law of the Czech
the National Council No. 586/1992 Coll., on income tax, as is apparent from the
later laws.
Article. In
This law shall enter into force on 1 January 2005. January 1, 1998.
Zeman in r.
Havel in r.
Klaus r.
