545/2005 Coll.



LAW



of 8 June. December 2005,



amending Act No. 586/1992 Coll., on income taxes, as amended by

amended, and some related laws



Change: 261/2007 Coll.



Change: 307/2013 Sb.



Parliament has passed the following Act of the Czech Republic:



PART THE FIRST



Amendment of the Act on income taxes



Article. (I)



Act No. 586/1992 Coll., on income taxes, as amended by Act No. 35/1993

Coll., the Act No. 96/1993 Coll., Act No. 156/1993 Coll., Act No. 196/1993

Coll., Act No. 323/1993 Coll., Act No. 42/1994 Coll., Act No. 85/1994

Coll., Act No. 114/1994 Coll., Act No. 259/1994 Coll., Act No. 32/1995

Coll., Act No. 87/1995 Coll., Act No. 118/1995 Coll., Act No. 149/1995

Coll., Act No. 248/1995 Coll., Act No. 316/1996 Coll., Act No. 18/1997

Coll., Act No. 151/1997 Coll., Act No. 209/1997 Coll., Act No. 210/1997

Coll., Act No. 227/1997 Coll., Act No. 111/1998 Coll., Act No. 149/1998

Coll., Act No. 167/1998 Coll., Act No. 333/1998 Coll., Act No. 63/1999

Coll., Act No. 129/1999 Coll., Act No. 144/1999 Coll., Act No. 170/1999

Coll., Act No. 222/1999 Coll., the finding of the Constitutional Court, declared under no.

3/2000 Coll., Act No. 17/2000 Coll., Act No. 27/2000 Coll., Act No.

72/2000 Coll., Act No. 100/2000 Coll., Act No. 103/2000 Coll., Act No.

121/2000 Coll., Act No. 132/2000 Coll., Act No. 241/2000 Coll., Act No.

340/2000 Coll., Act No. 492/2000 Coll., Act No. 115/2001 Coll., Act No.

120/2001 Coll., Act No. 239/2001 Coll., Act No. 453/2001 Coll., Act No.

483/2001 Coll., Act No. 50/2002 Coll., Act No. 128/2002 Coll., Act No.

198/2002 Coll., Act No. 210/2002 Coll., Act No. 260/2002 Coll., Act No.

308/2002 Coll., Act No. 575/2002 Coll., Act No. 162/2003 Coll., Act No.

362/2003 Coll., Act No. 438/2003 Coll., Act No. 19/2004 Coll., Act No.

47/2004 Coll., Act No. 49/2004 Coll., Act No. 257/2004 Coll., Act No.

280/2004 Coll., Act No. 359/2004 Coll., Act No. 360/2004 Coll., Act No.

436/2004 Coll., Act No. 562/2004 Coll., Act No. 628/2004 Coll., Act No.

669/2004 Coll., Act No. 676/2004 Coll., Act No. 179/2005 Coll., Act No.

217/2005 Coll., Act No. 342/2005 Coll. and Act No. 357/2005 Coll., amended

as follows:



1. In section 4, paragraph 4. 1 (a). (f)), the words "paragraph. 5 "shall be replaced by the words ' paragraph 4 '. 1. "



2. In section 4, paragraph 4. 1 at the end of the letter w) a comma is replaced by a dot and the

the following sentence "Similarly for revenues arising as a

consideration to minority shareholders in exercise of the right of the main

shareholders on the purchase of securities by the Special

^ According to the law), ".



Footnote No. 13d:



"13d) § 183i and following of Act No. 513/1991 Coll., the commercial code, in

the text of Act No. 216/2005 Coll. ".



3. In section 4, paragraph 4. 1 the letter y) including footnote No 4 d is added:



"y) interest income from mortgage bonds ^ 4 d), in which the

the conditions of issue, the issuer has undertaken to use the proper cover for the obligations of the

These mortgage bonds only claims (or their

part) of mortgage loans, which were made available exclusively on

financing of investments in real estate, including their acquisition or

construction, or to the financing of housing needs under section 15(2). 3 of this

the law. (Provisions shall apply mutatis mutandis to the interest income from similar

instruments issued abroad.)



4 d) Law No. 190/2004 Coll. on bonds, as amended

regulations. ".



4. In section 4, paragraph 4. 1 letter zd) is added:



"zd) revenue arising as a replacement for an easement arising from the Act

or by decision of a public body under a special legal regulation, and

revenue as compensation for the expropriation on the basis of the Special

^ law 4 c) ".



5. In section 4, paragraph 4. 1 (a). from the word "stock)" shall be replaced by the words "domestic

or foreign public market, which deals with these currencies

are carried out ".



6. In section 5 (3). 4 at the end of the last sentence of the text, the words "and

the advance of these income withheld the payer of the tax under section 38h shall be counted at the

the taxpayer in the tax liability to taxation in period in which

will be paid or received "and at the end of the paragraph, the following sentence

"Similarly in the determination of the tax base and the accounting income

from dependent activities and emoluments. ".



7. In section 5 (3). 10 (a). and for the first sentence) word "offsetting"

the words "fusion with the obligation for the rights of one person,".



8. In section 7 at the end of paragraph 4, the dot is replaced by a comma and the following

the words "and to the provisions of § 19 paragraph. 1 (a) (g)). "



9. In section 7 paragraph 9 is added:



"(9) shall not apply to expenditure incurred by a taxpayer on provably achieve,

ensure and maintain income, may apply, with the exception referred to in

section 11 or 12 of



and 80% of income) referred to in paragraph 1 (b). and)



(b)) 60% of the income from the business of craft ^ 8),



c) 50% of the income referred to in paragraph 1 (b). (b)), with the exception of income from

business craft ^ 8),



d) 40% of the revenue referred to in paragraph 1 (b). (c)) or from the revenue referred to in paragraph

2 (a). and with the exception of income) referred to in paragraph 8, or from the revenue referred to in

paragraph 2 (a). b) to (d)).



The way the application of the expenditure under this paragraph cannot be retroactively changed. ".



10. In section 7 (2). 10 the first sentence, the word "amounts" shall be replaced by

"amount".



11. In section 7 at the end of paragraph 15 the following sentence "Leads to each of the

the participants of the Association, which is not a legal person (article 12), the tax

Register, may lead and tax records, which recorded the common

revenue and expenditure to achieve a common, ensure and maintain income;

Yet at the end of the reporting period or in their activities in the course

of the reporting period, to your tax records to share common

revenue and market share of the joint expenses, reinsurance and

maintaining revenue. ".



12. In Section 7a, paragraph. 1 the first sentence, after the word "persons", the words "with the

the exception referred to in paragraph 2 ", the number" 1 0000 0000 ' shall be replaced by the number

"5 0000 0000" and the words "or is not a payer of value added tax in accordance with

special legal regulation ^ 9 d), "shall be deleted.



13. In Section 7a, paragraph. 1 the second sentence with the number "5" shall be replaced by the number "7".



14. In Section 7a, in paragraph 1, the following paragraph 2 is added:



"(2) if the activities of the taxpayer referred to in paragraph 1 for the cooperation

the other spouse may, on the determination of the flat-rate amount tax apply

the cooperating spouse (wife). In this case, the projected revenue

and the estimated expenditure divided into cooperating spouse (wife)

the proportions laid down in accordance with § 13. Nontaxable part of the tax base under section

15, tax rebate under section 35ba or a tax rebate under section c and 35 c shall apply

the taxpayer and the cooperating spouse separately. ".



Paragraphs 2 to 7 shall become paragraphs 3 to 8.



15. In Section 7a, paragraph. 3 the first sentence, the words ", and that the rate under section 16(1).

1 "shall be deleted.



16. In Section 7a, paragraph. 3, the second sentence shall be deleted.



17. In Section 7a, paragraph. 3 the third sentence, the words "of the projected tax free

part of the tax base under section 15 or a tax advantage provided for in section c and 35 c "

replaced by the words "or of the projected tax free part of the tax base

under section 15 ".



18. In Section 7a, paragraph 3, the following paragraph 4 is added:



"(4) of the difference between projected revenue and projected spending

adjusted in accordance with paragraph 2, the tax is calculated at the rate of tax under section 16(1).

1. The calculated tax is further reduced by the anticipated tax rebate under section

35ba, or on the anticipated tax rebate under section c and 35 c, applied

the taxpayer requests for determination of tax lump-sum amount referred to in paragraph

1. The right to the application of tax under section c and 35 c with bonus

in determining the amount of the flat-rate tax, information shall be disregarded. The tax provided for a flat-rate

the amount shall be, even after a reduction in the estimated discount applied to the tax

pursuant to section 35ba and c and 35 c, at least 600 CZK per tax period. ".



Paragraphs 4 to 7 are renumbered as paragraphs 5 to 8.



19. In Section 7a is added at the end of paragraph 7, the phrase "If the taxpayer

a payer of value added tax shall be obliged to keep a register under

special legislation governing value added tax ^ 9 d). ".



Footnote No. 9 d:



"9 d) Act No. 235/2004 Coll., on value added tax, as amended by

amended. ".



20. In Section 7a, paragraph. 8, the words "31. may "shall be replaced by" 15.

December ".



21. In section 7 c of paragraph 1. 4 (b). (e)), after the words "that", the words "and after

part of the reporting period "and the word" preparing "shall be replaced by the word

"prepared".



22. In section 7 c at the end of paragraph 4, the dot replaces the comma and the following

the letter j) is added:



"(j)) that does not have other income in accordance with section 7 (2). 1 (a). and (b))), or (c)) than

income from forestry or from grants, subsidies, grants, or from

contributions, which are not referred to in section 4, paragraph 4. 1 (a). t) be exempt from the

taxes. ".



23. In section 7 c, the following paragraph 5 is added:



"(5) the provisions of paragraphs 1 to 4 shall not apply to the taxpayer referred to in

§ 2 (2). 3, if the aggregate of his income from sources within the territory of the Czech Republic

(section 22) is less than 90% of all his income with the exception of revenue, which

are not subject to tax, or are exempt from tax, or income,

which is levied by deduction under special tax rates. "



24. In article 9 paragraph 4 is added:
"(4) does not apply if the taxpayer expenses incurred to achieve proven,

ensure and maintain income, can apply at the rate of 30% of income

referred to in paragraph 1. ".



25. In section 10, paragraph 1. 1 (a). (b)), the word "and" shall be replaced by a comma and the words

"security" with the words "and revenue as compensation expense

minority shareholders in exercise of the right of the main shareholder buyout

securities under special legislation ^ 13d) ".



26. In section 13, the last sentence shall be replaced by the phrase "income and expenditure cannot be

split the kids up to the end of their compulsory schooling and the

children in the calendar months in which the tax is applied on them

benefits under section c and 35 c and 35d, or to the husband (wife), if it

(a) in the taxation period applied discount for tax under section 35ba paragraph.

1 (a). b).".



27. In section 13, the current text becomes paragraph 1 and the following

paragraph 2, which reads as follows:



"(2) the cooperating person when determining the minimum base

tax under section 7 c mutatis mutandis; While for the purposes of this Act, the

cooperating persons for the initiation or termination of the activities referred to in section 7 of the

paragraph. 1 (a). and (c))) considers the initiation or termination of the cooperation referred to in

paragraph 1. ".



28. In article 15, paragraphs 1 to 4 shall be deleted.



Paragraphs 5 to 11 shall become paragraphs 1 to 7.



29. In section 15(2). 1 the first sentence and section 20 (2). 8 the first sentence, the words ", at the

rehabilitation and prosthetic AIDS unpaid health insurance, "

replaced by the words "or are minor children long hard

disabled, requiring extraordinary care according to the specific

^ Law 113), on medical devices ^ 114) up to

the amount of unpaid health insurance companies or rehabilitation and

compensatory aids referred to in the special legislation ^ 115) maximum

the amount of the unpaid contribution from the State budget. "



Footnote No. 113, 114 and 115 shall be added:



113) Law No. 155/1995 Coll., as amended.



Decree No. 284/1995 Coll., implementing the law on pension

the insurance.



114) Law No. 123/2000 Coll., on medical devices, as amended by

amended.



115) § 33 of Decree No. 182/1991 Coll., implementing the law on the social

security, as amended. ".



30. In section 15(2). 3 the first sentence, the words "and the change of ^ 32)" shall be replaced by the words

"even for a change ^ 32)".



31. In section 15(2). 4 is the number "10" is replaced by "3".



32. In section 15(2). 5 the first sentence, the words ' payment of contributions "shall be replaced by

the words "post paid".



33. In section 15, at the end of paragraph 5, the following sentence "If the revenue payer

its pension plans disappear without a right to a pension or of a lump

compensation and at the same time the revenue payer paid surrender, then entitled to

the application of the deduction of the tax free part of the tax base and income

pursuant to section 10 in the taxation period in which this has occurred,

are the amount by which the revenue payer in the relevant years was due to the

paid contributions to the pension insurance with State

the contribution of the tax base is reduced. "



34. In section 15(2). 7 the first sentence, the words "a member of the trade union organization of this

the organization according to its statutes, which pursues activities consisting of

in defense of economic and social interests "shall be replaced by the words" paid

in the taxable period a member of the trade union organization of the trade union organization,

which, according to its articles of Association advocates economic and social interests ".



35. In section 15(2). 7 the second sentence, after the words "income", the words

"under section 6".



36. In section 16, paragraph 1 reads:



"(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

from EUR to Czk overset

00 121 200 12%

121 200 218 400 14 544 CZK + 19% 121 200 Czk

218 400 331 200 33 012 CZK + 25% 218 400 Czk

331 200 or more 61 212 USD + 32% to CZK 331 200. ".



37. In section 18, paragraph. 3, the words "(a). from) "shall be replaced by the words" (a). ZD) ".



38. In section 19, paragraph. 1 (a). l):



"l) interest income on mortgage bonds, in which emission

the conditions of the issuer has undertaken to use the proper cover for the obligations of the

mortgage bonds only claims (or parts) of the

mortgage loans, which were made available exclusively to the financing of

investment in real estate, including their acquisition or construction, or to

financing of housing needs under section 15(2). 7 of this Act.

(Provisions shall apply mutatis mutandis to the interest income from similar

instruments issued abroad.) ".



39. In § 19 paragraph. 1 (a). y), the words "paragraph. 5 "shall be replaced by the words ' paragraph 4 '.

1. "



40. In § 19 paragraph. 1 at the end of point (a) is replaced by a comma changed) dot and

the following point zn), which read:



"zn) revenue arising as a replacement for an easement arising from the Act

or by decision of a public body under a special legal regulation, and

revenue as compensation for the expropriation on the basis of the Special

^ law 4 c) ".



41. the footnote No. 93:



' 93) Council Directive 90/435/EEC of 23 July. July 1990 on the common

the system of taxation of parent companies and subsidiaries of different Member

States, as amended by Council Directive 2003/123/EC.



Council Directive 90/434/EEC of 23 July. July 1990 on the common system

taxation applicable to mergers, divisions and transfers of assets and exchanges of shares

as amended by Council Directive 2005/19/EC.



Council Directive 2003/49/EC of 3 June 2003. June 2003 on a common system of

taxation of interest and royalties between associated persons. ".



42. In § 19 paragraph. 3 (b). (b)), and (c)) and in section 19, paragraph. 4 is the number "24"

replaced by the number "12" and the number "20" is replaced by the number "10".



43. In section 19, paragraph. 4 (b). and the words ") zh)" shall be replaced by the words "to zi)".



44. In article 19, the following paragraph 8 is added:



"(8) the exemptions referred to in paragraph 1 (b). from), zi) to zk) can be under the conditions

referred to in paragraphs 3 to 7, for the company, which is a tax

a resident of another Member State of the European Union, use, mutatis mutandis, to

a company which is a resident of the Swiss Confederation or

the parent company resident of the Swiss Confederation, is to

the taxpayer under section 17, paragraph. 3; While the exemption referred to in paragraph 1

(a). zj) can be used from 1 January 2006. January 2011. When you use

exemption under this paragraph shall apply mutatis mutandis to the provisions of § 25

paragraph. 1 (a). ZK). ".



45. In section 20 (2). 8 at the end of the fourth sentence, after the words "§ 34"

the semicolon, and the words "in the case of the provision of the gifts to universities and

public research institutions can reduce the tax base by not more than the other

5 %.".



46. In section 20b is added at the end of paragraph 1, the sentence "this provision

does not apply to pension funds. ".



47. In section 22 to the end of paragraph 2, the following sentence is added: "If the

the person is in the territory of the Czech Republic on behalf of the taxpayer as referred to

in section 2 (2). 3 and § 17 paragraph. 4 and has and usually carries a permission

to conclude treaties, which are binding for the taxpayer, it is considered

that this taxpayer has a permanent place of business in the territory of the Czech Republic, and

in relation to all the activities that a person in the territory for the taxpayer

The Czech Republic is performed. ".



48. In section 23, paragraph. 3 (b). and the second sentence of point 6), the word "reimbursement"

the words "or rights with obligations for the fusion of one person" and

the word "not" shall be inserted after the words "the same amount."



49. In section 23, paragraph. 3 (b). and the first sentence of point 12),

"netting,", the words "fusion of rights with responsibilities for one

the person, "and at the end of the text of the first sentence, the words" or of the

the amount of the commitment does not increase the result referred to in section 10. "



50. In section 23, paragraph. 3 (b). (b)) at the end of paragraph 1, a comma is replaced by a dot and the

the following sentence "For the demise of claims for the purposes of this provision, the

considered her assignment, ".



51. In section 23, paragraph. 4 (b). and the second sentence, the words) "bond, ^ 35a)"

replaced by the words "bond ^ 35a) and like securities abroad,

of dividends and the liquidation of the balance of shares or similar performance

arising from abroad ".



52. In section 23, paragraph. 6 (a). and (b))) for the word "section 31", the words

"paragraph. 1 (a). and) ".



53. In section 23, the following paragraph 17, which reads as follows:



"(17) for taxpayers who keep accounting records, with the result

does not modify the value of the difference of the changes in fair value in accordance with the Special

the law ^ 20)



and) security with the exception of the Bills of Exchange



(b)) and part of derivative assets and the obligation secured by a derivative,



(c) the obligation to return a valuable paper) that it was verified that the taxpayer and to the point

the awards it back,



(d)) financial investments and technical reserves for taxpayers, who have

the authorisation to operate an insurance or reinsurance activities referred to in

special legal regulation ^ 89). ".



54. Section 23a, paragraph. 5 (a). (b) the second sentence and in the) section 23 c of paragraph 1. 8 (a). (b)) the sentence

Second, the words "the period", the words "or the period for

which is a tax return ".



55. In section 23a, paragraph. 5 (a). (c)) and in section 23 c of paragraph 1. 8 (a). (c)), the words "and

seq. "shall be replaced by" to 5 ".
56. In paragraph 23d. 3 at the end of the following sentence "Similarly in the

If the transferring company converts share in receiving

the company, which has gained for the transferred undertaking or its separate

part, or part of a deposit corresponding to the increase of its share in the basic

the capital of the receiving company, which acquired the firm for the transferred

or a separate part, in less than 3 years prior to the

the transfer of the undertaking or its separate parts. ".



57. In section 24, paragraph. 2 (a). (d)), after the words "special legal

^ 96) Regulation ", the words" and to the Economic Chamber of the Czech Republic and the

The agrarian Chamber of the Czech Republic. "



58. In section 24, paragraph. 2 (a). h) point 1, after the word "depreciation", the words

"under the special law ^ 20)" and the words "in accordance with the Special

^ Law 70) "shall be inserted after the words" (hereinafter referred to as "lease contract

company ")".



59. In section 24, paragraph. 2 (a). j) point 4 shall be inserted after the first sentence the phrase

"A contribution to the meals can be claimed as an expenditure (load) on the other

one meal for the employees, if the length of his shifts in the aggregate with the mandatory

the break in the work that the employer is obliged to provide the

employees under special legislation ^), 110a longer than 11

hours. ".



Footnote No. 110a:



"110a) section 89 of the labour code".



60. In section 24, paragraph. 2 (a). (j)), paragraph 4, the third sentence, after the word "which"

the words "in the course of a shift."



61. In section 24, paragraph. 2 (a). with the third sentence be deleted).



62. In section 24, paragraph. 2 (a). t) is the second sentence shall be replaced by the phrase "in the sale

assets, the entry price and the purchase price of the land is under this

provision expense (cargo) only up to the amount of income from the sale of an individual

assets, this asset is acquired or transformation or

then the subsequent charge deposit or conversion (cargo) input

the price and the purchase price for the land registered before the first insertion

or the first transformation without the influence of fair value ^ 20), and in the

the amount of revenue from the sale of individual assets. ".



63. In section 24, paragraph. 2 letter zg) is added:



"zg) expenditure (costs) to the transport of employees to and from the

employment provided by the employer own or rented

means of transport or a means of transport of the contracting carrier. For

means of transport for the purposes of this provision shall be considered as motor

vehicles for the transport of ten or more persons ".



64. the footnote No. 95 including links to it is deleted.



65. In section 24, paragraph. 2 (a). ZP) the second sentence is the number "5" shall be replaced by

"1".



66. In section 24, paragraph. 2 at the end of point (a) is replaced by a comma, dot, zt) and

the following letter zu), which read:



"zu) expenditure (costs) to the temporary accommodation of the employee, except

temporary accomodation in a family house or apartment, and it's up to the

3 500 CZK per month, unless the accommodation when the mission, provided

as a non-monetary performance of employees by the employer in connection with the

the performance of the work, if the municipality is not the same as the transitional accommodation of municipalities, where

the employee is domiciled. ".



67. In section 24, paragraph. 4 (b). (b)) (a). 5 (a). and the first sentence),

the "section 31", the words "paragraph. 1 (a). and) ".



68. In section 24, paragraph. 4, the final part of the provision in the first sentence the following

the phrase "when you change the depreciation period (section 30) for the purposes of determining the minimum

the duration of the financial leasing and subsequent purchase of the leased tangible with

assets under subparagraph (a)) and the amount of the purchase price referred to in point (b))

the depreciation period applicable at the time of conclusion of the contract. ".



69. In section 25, paragraph. 1 (a). (f)), for the word "penalty", the words ",

default interest ".



70. In section 25, paragraph. 1 (a). k), the words "(a). (j)) ", the words" and

zu) ".



71. In article 25, the following paragraph 3 is added:



"(3) the provisions of paragraph 1 (b). w) shall also apply to the interest on the loans and the

interest paid on the basis of the amendments, amending the

loans or credit, contracted after 1. January 2004 to contracts issued

prior to that date. ".



72. In section 26, the following paragraph 10 is added:



"(10) the tangible property become the things referred to the status of an eligible

normal use, which means the completion of the stuff and meet the

the technical functions and responsibilities established by law

the regulations for use. ".



73. In section 29. 1 in the text in subparagraph (a). and (f))) up to the words "(with the exception of

money funds managed by business entities established or

resident abroad) "shall be replaced by the words" with the exception of cash funds

managed business entities located or resident in

abroad (hereinafter referred to as "public resources") ".



74. In section 29. 2 the words "pursuant to section 28, paragraph. 5 "shall be replaced by" referred to in

section 28 paragraph. 6. "



75. In section 29. 6 the following is added at the end of the sentence: "This

the provisions shall not apply, if the termination of the lease by reason of

purchase of the lease by the lessee, which includes net prize

technical evaluation of depreciable in the input prices under section 29. 1

(a). a).".



76. In section 31, at the end of paragraph 6 the following sentence "For the first owner

tangible movable property and the taxpayer that this property

bought or produced for own account. '.



77. In section 32a is a dot at the end of paragraph 2 is replaced by a comma and the following

the words "and further on the greenhouse gas emissions permit ^ 116) or

the preferential limit ^ 117), which is, in particular, the individual reference

the quantity of milk production quota, individual and individual limit

premium rights under special legislation ^ 117). ".



Footnote No. 116 and 117:



"116) Act No. 695/2004 Coll., on conditions for trading on the

emissions of greenhouse gases and on amendment to certain laws.



117) Law No 256/2000 Coll., on the State agricultural intervention fund and the

on the change of certain other laws (the law on the State farm

the intervention fund), as amended, and the regulations it

performing. ".



78. In section 32a is inserted after paragraph 4, a new paragraph 5 and 6 are added:



"(5) Depreciation in accordance with paragraph 4 shall be determined with an accuracy of whole months,

starting the following month after the date on which the conditions were met for the

depreciation; While the taxpayer that has a right to use intangible assets

negotiated the Treaty for a fixed period, has the option to provide for depreciation

the nearest days. At the start of (their) depreciation in the course

the reporting period can be applied only in the amount of depreciation attributable to the

This tax period, depending on the determination of the accuracy of the

depreciation. Depreciation shall be rounded up to whole Crown.



(6) the technical assessment increases the input price of intangible assets;

for the technical evaluation shall be considered as expenditure on completed extension

amenities or the applicability of the intangible assets or interventions that

to change the purpose of the intangible assets, if after the termination of the

the individual intangible assets exceed the amount of $ 40,000. The taxpayer

continues the depreciation of intangible assets from increased input prices

minus the depreciation has already applied from the month following the month in the

which the technical evaluation completed, and evenly without interruption

After the remaining depreciation period provided for in paragraph 4, but at least



and audiovisual works) for a period of 9 months,



(b)) software and intangible results of research and development for a period of 18 months,



(c)) other intangible assets for a period of 36 months.



Technical evaluation completed on some intangible assets is no longer

depreciated separately after the period referred to in points (a) to (c)).) When

extension of the period of use of the rights stipulated in the Treaty for a fixed period

increase the value of the technical evaluation of the taxpayer input price and

continues the depreciation of intangible assets from increased input prices

minus the depreciation has already applied from the month following the month in the

which was the right to the use of the extended, and evenly without interruption to

the end of the newly agreed usage rights. ".



The present paragraph 5 shall become paragraph 7.



79. § 32b:



"§ 32b



The rental company



(1) a tenant who has leased undertaking or part of an undertaking forming

a separate organizational folder under special legislation ^ 70)

(hereinafter referred to as the "leased"), on the basis of the contract on the lease of the holding, and

at the same time has the written consent of the lessor to depreciation, will use when

the application of depreciation of tangible assets and intangible assets reasonably

the provisions of this law on the depreciation in ensuring the transfer of an undertaking

rights.



(2) the excess of the if in the case referred to in paragraph 1 under the special depreciation

^ law 20) applied by the lessee, the rent, the lessee shall

to increase the tax base of the difference between depreciation according to a special legal

^ Regulation 20) and the rent, if it is not about the difference charged to income.

For purposes of determining the rent of the difference shall be reduced by the part to

payment of another commitment to the lessor leased undertaking than the commitment of

the title of the rent, and for the payment of the obligation is not posting

rent debited from the account of a long-term commitment.



(3) if the lessee to the lessor shall stipulate the outsourced enterprise value

of the claim or the part that passes to the lessee under the Special
^ Law 70) on the basis of the contract on the lease of company is the lessee

required to increase the value of the claim or part of the transferred basis

the tax, if the value of the claim or part of a posted at

the tenant under a special legal regulation, ^ 20) for the benefit of the proceeds.



(4) if the lessor shall stipulate the obligation or part of captured on

balance sheet accounts, which passes to the lessee according to a special legal

^ code 70) on the basis of the contract on the lease of company is the lessor

required to increase the value of the transferred undertaking or part of the basis

the tax, if the value of the undertaking or its part by the lessor

posted under special legislation ^ 20) for the benefit of the proceeds.

This shall not apply to obligations from the contractual fines and default interest

other penalties of contractual relations and obligations, of which the title

the expenditure incurred (expense), but is the cost (expense) to achieve, ensuring

and maintaining taxable income only if he was paid.



(5) the provisions of paragraphs 1 to 4 shall apply only to taxpayers who

lead accounting. ".



80. In § 34 paragraph 4, the following paragraph 5 is added:



"(5) research and Development Project, whose implementation can be applied

the deduction referred to in paragraph 4, means a written document in which the

the taxpayer before the start of the project research and development shall be defined by its

activities in research and development and, in particular, that contains the basic

identification of the administrations, which are the business name or

the name of the taxpayer, his residence and identification number, if assigned,

where appropriate, the name and surname of the taxpayer, if the taxpayer is a physical person,

the place of his permanent residence and place of business, the period of the project

(start date and end date of the project), the objectives of the project, which

are achievable in the time of the project, and the vyhodnotitelné after its

their anticipated total expenses (costs) to the solution and project

estimated expenditure (costs) in each year of the project,

name and surname of the person who will expertly provide project solution with

an indication of their qualifications and forms of employment to

the revenue payer, how monitoring and evaluation procedure of the project and

the results obtained, the date, place, name and surname of the authorised person,

the project approved before the start of its solution; authorised person

means the taxpayer is a physical person, or a person exercising the

the function of the statutory authority of the taxpayer or his or her member. ".



Paragraphs 5 to 9 shall be renumbered 6 to 10.



81. In § 34 paragraph. 7 and 8, the words "paragraph 3" shall be replaced by the words "paragraphs

3 to 6 ".



82. In section 35, the following paragraph 6 to 8, including footnotes

No. 118:



"(6) the taxpayer referred to in § 2 and 17, who are at the same time the mandatory

entities pursuant to special legal regulation ^ 118), and up to 30. June 2006

will launch the register under a special rule

^ Regulation 118), the tax for the tax period in which the registration

the Treasury took, reduced by half its purchase price, up to a maximum

However, about 8 000 CZK for one register. Discount on the tax can be applied only when the

the first commencement of operation of the register.



(7) the taxpayer referred to in § 2 and 17, who are at the same time the mandatory

entities pursuant to special legal regulation 118) and ^ 31. December 2006

the technical assessment made by them have not yet used by the Treasury to meet the

the conditions laid down by a special legal regulation) ^ 118 tax

the tax period in which the technical evaluation was completed (section 33),

reduced by 30% of the value of the technical evaluation, a maximum of 4 000

CZK on one register.



(8) If a discount pursuant to paragraphs 6 and 7 to apply in the year when the right to

the discount was created because of that, the taxpayer reported a tax loss or tax

less than the discount in accordance with paragraphs 6 and 7, you can discount or its remaining

part of the exercise in the taxable period in which the taxpayer

tax reports, but not in the three tax periods immediately

following the tax period in which the entitlement to the rebate.



118) Law No 215/2005 Coll. on registers, in the text of the Act

No 358/2005 Sb. ".



83. under section 35b a new section is added to the 35ba, which reads as follows:



"§ 35ba



(1) the taxpayer referred to in section 2 of the tax calculated under section 16, or

reduced in accordance with section 35, 35a or § 35b for the tax period is reduced by the amount of



and 7 200 CZK per taxpayer),



(b)) 4 200 CZK for a wife (husband), living with the taxpayer in the household,

If it does not have its own income of more than $ 38 040 for the tax period;

If the wife (husband) the holder of a licence of the emergency benefits (III).

degree (especially heavy with the need for disability Guide)-card ZTP/P

(hereinafter referred to as "the card ZTP/P), increases the amount of 4 200 CZK for double. To

your own spouse's income, the increase in income for the

impotence, the benefits of State social aid benefits and social services

care, State contributions to pension insurance with State

contribution ^ 9a), State contributions according to the law on building savings and

State support of building savings ^ 4a) and the scholarship provided by the

learners constantly forming on the future of the profession. In the case of spouses,

who have assets in the common property of the spouses, to your own income

the wife (husband) does not include income that flows to the other spouse

or, for income tax purposes be deemed income of the other spouse,



(c) 1 500 Czk), if the taxpayer receives a partial disability pension from the

pension insurance pursuant to the Act on pension insurance ^ 43) or

If the claim has lapsed to a partial disability pension because of the overlapping claim to the

the payment of the partial disability pension and old-age pension,



d) 3 000 CZK, if the taxpayer receives the full invalidity pension or other pension

from pension insurance pursuant to the Act on pension insurance ^ 43),

which one of the conditions is that the Declaration is fully disabled, ceases to

entitlement to a full disability pension because of overlapping entitlement to payment of the

the full disability pension and old-age pension or taxpayer under

specific legislation fully wheelchair, but his request for full disability

the pension was rejected for reasons other than because it is not fully

disability,



9 600 Czk), if the taxpayer holds an identity card ZTP/P,



(f) 2 400 Czk) for the taxpayer, after the time that consistently prepares to

the future of the profession by studying or prescribed training, up to the completion of the

age 26 years or after a period of full-time study in a doctoral study

Programme, which provides higher education up to the age of 28

years. Systematic preparation time on the future of the profession by studying or

the prescribed training means the period mentioned under special laws

^ rules 14 d) for the purposes of State social aid.



(2) the amount referred to in paragraph 1 (b). and shall not diminish the tax) the taxpayer,

which old-age pension from the pension insurance according to the law on pension

insurance ^ 43) or from the compulsory insurance of the same type

more than 38 040 CZK per year. If the old-age pension does not exceed 38 040 Czk

per year shall be the amount referred to in paragraph 1 (b). and according to this).

paragraph does not flow for taxpayers who at the beginning of the reporting

period are not beneficiaries of the retirement pension and old-age pension to them

nor was not granted retroactively to the beginning of the reporting period.



(3) the taxpayer referred to in § 2 (2). 2, to which the revenue

included in a separate tax base under section 8 (2). 4 or § 10 (1).

8, the tax on this basis does not reduce the amounts referred to in paragraphs 1 and

2. in the case of the taxpayer referred to in § 2 (2). 3 the tax reduced for tax

the period of the amounts referred to in paragraph 1 (b). b) to (e)), if the sum of its

income from sources within the territory of the Czech Republic according to § 22 shall be at least 90% of the

all of its revenue with the exception of income not subject to tax in accordance with

§ 3 or 6, or are exempt from tax under section 4, 6 or 10, or

income from which tax is levied by deduction under special tax rates.



(4) the taxpayer can apply the tax reduction provided for in paragraph 1 (b). (b))

(f)), the amount of one twelfth for each calendar month, on

the beginning of the conditions for entitlement to a tax reduction

met. ".



84. In paragraph c and 35 c. 1, the first sentence shall be inserted after the phrase "the taxpayer tax

advantage reduces the tax determined in accordance with section 16, where appropriate, reduced pursuant to section

35 or § 35ba. ".



85. In paragraph c and 35 c. 4, the first sentence, the words "minimum wage; ^)"

replaced by the words "minimum wages established for employees odměňovaného

monthly wages at the beginning of the relevant tax year and not put up with

regard to the time worked and other factors, according to a special

the legislation governing the amount of the minimum wage ^ 111) (hereinafter referred to as

"minimum wage"); ".



Footnote No. 111:



"111) § 111 of the labour code.



Government Regulation No. 303/1995 Coll., on the minimum wage, as amended

regulations. ".



86. In paragraph c and 35 c. 8 the first sentence is the number "7" shall be replaced by the number "6".



87. In paragraph c and 35 c. 8 the first sentence, the words "nezdanitelnou part of the base
tax under the conditions referred to in section 15, paragraph. 1 (a). (b)) "shall be replaced by

"the tax rebate in compliance with the conditions referred to in section 35ba".



88. In paragraph c and 35 c. 8 the second sentence, the words "nezdanitelnou part of the base

tax under section 15(2). 1 (a). (b)) "shall be replaced by the words" discount on taxable

compliance with the conditions referred to in section 35ba ".



89. In paragraph c and 35 c. 9, the last sentence shall be deleted.



90. In section c and 35 c, the following paragraph 12, which read:



"(12) If the sum of the monthly tax bonuses paid pursuant to section 35d for

the taxpayer making the tax return exceeds the amount of the tax

the bonus calculated for the tax period, the resulting difference

tax arrears; If the taxpayer, which were paid monthly

tax bonuses, qualify for a tax benefit for the tax period in the tax

the award does not apply at all, they are considered tax underpayment amounts in

the amount of the monthly tax bonuses paid. ".



91. In section 35d, paragraphs 1 to 5 shall be added:



"(1) the taxpayer with income under section 6 may, in calculating tax under

section 38h paragraph. 3 claim the tax reduction under section 35ba paragraph. 1 (a).

and (c))) to (f)) and to the tax advantage.



(2) the advance payment on tax calculated in accordance with this Act shall be reduced in the case of persons with

the signed declaration to tax according to § 38 k of paragraph 1. 4 the amount of

corresponding to one-twelfth of the amount provided for in § 35ba paragraph. 1 (a).

and (c))) to (f)) (hereinafter referred to as "the monthly discount for tax under section 35ba") and the tax

benefits in an amount corresponding to one twelfth of the amounts provided for in section

c and 35 c (hereinafter referred to as "monthly tax advantage"). Monthly tax advantage

the payer shall provide the revenue payer in the form of a monthly discount on taxable under section c and 35 c,

monthly tax bonus or monthly discounts on tax under section c and 35 c and

monthly tax bonus.



(3) Monthly tax rebate under section 35ba shall provide the tax payer

the revenue payer, up to the amount of tax calculated under section 38h

paragraph. 2. the monthly tax rebate under section c and 35 c will provide tax payer

the revenue payer, up to the amount of tax calculated under section 38h

paragraph. 2 and minus the monthly tax rebate under section 35ba.



(4) if the amount of tax calculated under section 38h paragraph. 2 and minus the

monthly tax rebate under section 35ba less than the amount of the monthly tax

advantage is the difference resulting from the monthly tax bonus. Monthly tax

the bonus can be paid if the amount is at least $ 50, up to a maximum

up to 2 500 CZK per month. The taxpayer is required to pay the revenue payer

monthly tax bonus in the amount established by this Act for the payment of revenue

from dependent activities and functional benefits, if their total paid

or zúčtovaný this payer for the calendar month (section 38h paragraph.

1) reaches for the taxpayer at least half of the amount of the minimum wage,

rounded down to the whole of the Crown (hereinafter referred to as "half of the minimum wage").

These do not include the revenue from the tax exempt income and revenue from

which is levied by deduction under special tax rates.



(5) paid monthly tax bonus tax payer reduces the payment of advances on

tax for the relevant calendar month. If you cannot claim the taxpayer

to satisfy from the total volume of advances on tax, the taxpayer is obliged to

pay monthly tax bonus or part of the revenue payer of your own

financial resources. Of these amounts reduce the payments of advances of tax administrators

taxes in the following months, until the end of the reporting period,

If neither the tax administrator of the remittance of the amount on form missing

issued by the Ministry of finance. In proceedings on the request progresses

the tax administrator, mutatis mutandis, when the return of the overpayment in accordance with the Special

the law on tax administration ^) and the corresponding amount of 35e vratitelného

overpaid tax payer remitted no later than 20 days from the delivery of

request. ".



92. In paragraph 35d. 6 the first sentence, after the word "tax" shall be inserted after the words "in accordance with

section c and 35 c "and the words" tax calculated in accordance with this law "

replaced by the words "of the tax calculated under section 16(1). 1 and minus the discount on

tax under section 35ba ".



93. In paragraph 35d. 6 the second and the last sentence shall be replaced by the phrases "If

entitlement to tax benefits higher than the calculated tax reduced by a discount on

tax under section 35ba, the taxpayer shall be entitled to payment of a tax bonus, just

If the aggregate of his income from dependent activity and functional benefits from all the

tax payers in the past period, of which his tax payer

performs the annual clearing of advances and tax breaks has reached at least

six times the minimum wage. If a taxpayer, other than revenue

coverage and income from which tax is levied a special tax rate,

It does not have other income under section 7 to 10 higher than 6 USD, total revenue from the

dependent work and emoluments in the period reached

at least six times the minimum wage, the taxpayer paid monthly

tax bonuses in calendar months in which the sum of its revenue reached

at least half of the amount of the minimum wage, a already claim. ".



94. In section 35d paragraph. 7, the first sentence is replaced by the phrases "during the annual

clearing of advances and tax breaks under section 38ch tax payer for

taxpayer's first tax provided for under section 16(1). 1 shall be reduced by a discount on

tax under section 35ba, and calculates the amount of the discount on the tax under section c and 35 c and tax

the bonus. The reduced tax on tax rebate under section 35ba then reduced by a discount on

tax under section c and 35 c, and thus calculated the tax after discount compares with the sum of

deposit withheld taxes. ".



95. In section 35d paragraph. 8 the first sentence, after the word "tax", the words "after the

discount ".



96. In section 35d paragraph. 9 second sentence, the word "requests" is replaced by "on the

These amounts reduce the payments of advances on to the tax authorities in the following

months, until the end of the reporting period, if requested. "



97. In section 35d paragraph. 9 the third sentence, after the word "amount", the words

"vratitelného" and the number "overpayment 15" are replaced by "20".



98. In section 35d paragraph. 9 the last sentence, after the word "tax", the words "after the

discount "and the number" 4 "is replaced by the number" 5 ".



99. In § 37a paragraph 6 shall be added, which including the footnote.

35 g:



"(6) the European cooperative society ^ 35 g) when determining the

the tax base, tax losses and tax liabilities and tax proceedings

Similarly, as a cooperative.



35 g) Council Regulation (EC) No 1435/2003 of 22 July 2003. July 2003 on the Statute

European cooperative society (SCE). ".



100. under § 37a is added to § 37b, which including the footnote.

35F:



"§ 37b



For the permanent establishment of European society ^ 35f) or European cooperative

the company ^ ^ 35 g) incurred on the territory of the Czech Republic after relocation

the registered seat of European society ^ 35f) or European cooperative

the company ^ ^ 35 g) from the territory of the Czech Republic in another Member State

The European Union or of one of the States that make up the European economic

space, shall apply mutatis mutandis to the provisions of Section 23a to 23d ^ 93), when the assets

and liabilities of the European company ^ 35f) or European cooperative

companies are still 35 g) ^ demonstrably associated with this constant

establishment.



35F) Council Regulation (EC) No 2157/2001 of 8 March 2001. October 2001 on the Statute for a

European company (SE).



Act No. 627/2004 Coll., on European societies. ".



101. In section 38d shall be added to paragraph 10, which including the footnotes

No. 119:



"(10) the Tax Payer is also a legal or natural person provided for in

The Ministry of labour and Social Affairs, which, in accordance with the measures

or the tools of active employment policy for the employer exercises

certain acts related to the employment of job seekers and

the framework of this activity also provides for the employer's payment of remuneration

job seekers for the performance of the activities carried out under the law on

employment ^ 119) on the basis of the agreement on the implementation of the work.



section 25, paragraph 119). 3 (b). (b)) of Act No. 435/2004 Coll. on employment. "



102. Under section 38e, after paragraph 4, the following paragraph 5 is added:



"(5) the amount of tax shall be rounded to the whole of the Crown up.".



Paragraphs 5 to 10 shall be renumbered as paragraphs 6 to 11.



103. In section 38e, paragraph. 9 the last sentence, the word "Penalty" shall be replaced by the words

"Default interest".



104. In paragraph 38fa. 1 (a). and at the end of the text), point 1, the words

"interest on current accounts and deposit accounts".



105. In paragraph 38fa. 1 at the end of the text of paragraph 2, the words ", if

at least 15% of the value of the assets in this mutual fund is directly or

indirectly consists of investment instruments bearing the revenue referred to in paragraph 1

with the exception of investment funds abroad. ".



106. In paragraph 38fa. 1 (a). and the words of the first sentence) "1 and 2"

replaced by the words "paragraph 1" and in the first sentence, the following sentence "If the payment

the provider does not have information on the percentage of investment

instruments bearing the revenue referred to in paragraph 1 to the value of the assets in the

mutual fund or a similar fund to foreign collective

investment, the percentage is higher than 40% ".



107. In paragraph 38fa. 1 the final part of the provision, the words "revenue

interest payments ", the words" referred to in subparagraph (a)), paragraphs 2 and

3 "and the words" referred to in paragraph 4 shall be deleted.
108. In paragraph 38fa. 3 (b). (b)), point 1, the word "whose" is replaced by

the words "or other tax entity, whose" and the words "income taxes"

the words "out of business".



109. In paragraph 38fa. 3 (b). (b)) (3) the word "person" shall be

the words "that is the beneficial owner of the income interest payments".



110. In paragraph 38fa. 4 (b). (b)), the words "income tax"

the word "business".



111. In paragraph 38fa. 8, the words "the State of the European economic area

In addition to the Czech Republic "shall be replaced by the words" of the Swiss Confederation,

Andorran Principality, the Principality of Liechtenstein, the Republic of San Marino

and the Principality of Monaco "and the words" European economic area "

replaced by the words "the States".



112. In paragraph 38g. 2 the first sentence, the words "If the deduction does not apply

interest under section 15(2). 7 and 8 of the mortgage banks, or from the

another loan granted by the Bank in connection with a mortgage loan, and "

shall be deleted.



113. In paragraph 38g. 2 the last sentence shall be replaced by the phrase "tax return

for the tax period is obliged to submit a taxpayer referred to in § 2 (2).

3, which applies the tax under section 35ba paragraph. 1 (a). b) to (e)) and

the tax benefit. ".



114. In paragraph 38g. 3 the second sentence, after the word "amount", the words

"discount on the tax under section 35ba and".



115. In paragraph 38gb. 1 to 4, 6 and 7, the words "or § 35b" shall be replaced by the words

"35b or 35ba".



116. In paragraph 38h. 1 the introductory part shall be replaced by the provisions of the first sentence

the phrase "tax payer calculates the advance of personal income from dependent

and functional benefits (hereinafter referred to as "backup") on the basis of

the calculation of advance. ".



117. In paragraph 38h. 1 introductory part of the provisions of the second sentence, the words

"Taxable wages" means the sum of income from dependent activities and of the

emoluments (hereinafter referred to as "wage") ' shall be replaced by the words "the basis for the

the calculation of advance is the sum of income from dependent activity and of the functional

the delights of "and the words" tax rates "are inserted after the words" and the income that

are not subject to tax. "



118. In paragraph 38h. 1 at the end of subparagraph (b)), the comma shall be replaced by the dot and

subparagraph (c)), and (d)) shall be deleted.



119. In paragraph 2 of section 38h reads:



"(2) Backup of the basis for the calculation of the advance, rounded up or down to 100 CZK

the entire Crown up and over 100 CZK for whole hundreds of Crowns up for calendar

month shall be:

The basis for the advance of the base

the calculation of advances exceeding

from EUR to Czk

00 10 100 12%

10 100 18 200 1 212 CZK + 19% 10 100 Czk

18 200 27 600 2 751 CZK + 25% 18 200 Czk

27 600 and more 5 101 CZK + 32% 27 600 Czk. ".



120. In section 38h paragraph 3 reads:



"(3) the Deposit calculated according to paragraph 2, the tax payer, for which

the taxpayer signed a declaration for the relevant tax period according to § 38 k

paragraph. 4, first be reduced by an amount of monthly discount on taxable under

§ 35ba and subsequently on an established amount of the monthly tax advantages

(hereinafter referred to as "backup after rebate"). ".



121. In section 38h paragraph 3 the following paragraph 4 is added:



"(4) the tax payer, for which the taxpayer has not signed on to the relevant accounting

period tax declaration according to § 38 k of paragraph 1. 4, backup by

paragraph 2, but at least in the amount of 20% of the taxable amount, if it is not a

the income taxed special tax rate in accordance with § 36 odst. 2 (a). (c) point 4)

or § 36 odst. 1 (a). and for the taxpayer.), which the payer has not signed

statement to the tax provided for in § 38 k 4 38 k of paragraph 1. 4, in the calculation of the advance

information shall be disregarded to the monthly tax rebate under section 35ba and the monthly tax

advantage. ".



Paragraphs 4 to 14 are renumbered as paragraphs 5 to 15.



122. In section 38h paragraph 5 is added:



"(5) to the tax free amounts of proven tax base under section 15, the

tax rebate under section 35ba paragraph. 1 (a). (b)) and under section 35ba paragraph. 2

tax payer shall be taken under the conditions laid down in § 38 k of paragraph 1. 5 when

annual clearing of advances and tax relief for the tax period. ".



123. In paragraph 38h. 6, the words "the advance payment or collide when

crediting wages "shall be replaced by the words" tax payer collide when the backup

or the crediting of income from dependent activity and emoluments (

"wage") ".



124. In section 38h paragraph. 7 the first sentence, the word "taxable" is replaced by

"administrations".



125. In section 38h, paragraphs 8 and 9 are deleted.



Paragraphs 10 to 15 shall be renumbered as paragraphs 8 to 13.



126. In paragraph 38h. 8, the last sentence shall be deleted.



127. In paragraph 13 of section 38h reads:



"(13) in the case of the taxpayer referred to in § 2 (2). 3 in determining advances and

annual clearing of advances on the tax account to the tax rebate under section 35ba

paragraph. 1 (a). (b) to (e))) nor to the tax benefit. ".



128. In paragraph § 38ch 1 the first sentence, the word "taxable" is deleted.



129. In paragraph § 38ch 2 the first sentence, the words "nontaxable amount base

taxes and "shall be replaced by" monthly tax rebate under section 35ba or ".



130. In paragraph § 38ch 3 the first sentence, the words "tax exempt amounts from

the tax base, "shall be deleted and the words" discount on backups "are replaced by the words

"the monthly tax rebate under section 35ba and c and 35 c."



131. In paragraph § 38ch 4 the second sentence, the word "by" shall be replaced by "for the

the conditions laid down in the ".



132. In paragraph § 38ch 4 is the third to fifth sentences deleted.



133. In section 5, the following paragraph 38ch, which reads as follows:



"(5) the revenue payer, which does not tax benefits, returns the payer

as the difference between the tax overpayment of taxes and the tax deducted in advance

calculated in accordance with section 16. 1 and reduced the tax rebate under section 35ba,

and no later than when the wages for March, when this difference more

than 50 CZK. The returned the overpayment of tax payer reduces the nearest advance payments

Tax Manager, until the end of the reporting period, if requested

refund of overpaid under special legislation governing

tax administration ^ 35e) the locally competent tax administrator. Any outstanding balance from the

annual clearing of advances is the revenue payer's don't shrink,. ".



134. In paragraph § 38i. 2 the fourth sentence, after the word "implement", the words

"and to the creation of the amount due was the fault of the taxpayer".



135. In paragraph § 38j. 2 at the end of subparagraph (c)), the words "and for

the taxpayer referred to in § 2 (2). 3 place of residence in the State, which is

residence ".



136. In paragraph § 38j. 2 (a). (d)), the words "nezdanitelnou part of the base

the tax "is replaced by" tax rebate under section 35ba "and the words

"tax-free amounts" shall be inserted after the words "tax base under section 15,

the discount amounts to tax under section 35ba ".



137. In paragraph § 38j. 2 (a). (e)), points 5 and 6 are deleted.



Points 7 and 8 shall be renumbered as paragraphs 5 and 6.



138. In paragraph § 38j. 2 (a). e) after point 5 the following point 6 is added:



"6. the monthly tax rebate under section 35ba and reduced by any

monthly tax rebate referred to in section 35ba, ".



Point 6 is renumbered as section 7.



139. In paragraph § 38j. 2 (a). e) point 7 is added:



"7. the monthly tax bonus, monthly tax rebate under section c and 35 c,

monthly tax bonus and deposit less any monthly discount on

tax under section 35ba and c and 35 c, ".



140. In paragraph § 38j. 2 (a). (e)) for point 7 the following point 8 is added:



"8. actually deducted in advance.".



141. In paragraph § 38j. 2 (a). (e)) the final part of the provision, the words "to

7 ' shall be replaced by the words "and 5".



142. In paragraph § 38j. 2 (a). (f)), the words "4, 7 and 8 shall be replaced by" 8 and

the sum of the monthly payments of tax bonuses ".



143. In paragraph § 38j. 3 the first sentence, the words "taxable wages" shall be replaced by

the words "tax" and the word "provide" shall be inserted after the words "discount

the tax provided for in § 35ba and ".



144. In section 5, the following paragraph 38j, which reads as follows:



"(5) the tax payer, who in the corresponding taxable period to provide

taxpayers, tax rebate under section 35ba or a tax advantage, to

obligation to submit a tax bill from the income from dependent activities and of the

emoluments under special legislation ^ 40a). ".



145. In the heading to § 38 k, the words "in the calculation of advances on tax" be deleted and for the

the word "benefit" shall be inserted after the words "discount on the tax under section 35ba".



146. In paragraph 38 k. 1 the first sentence, the words "recognition of non-taxable amounts

of the tax base "shall be replaced by the words" the provision of monthly discounts on tax

under section 35ba and a monthly tax relief "and the words" and meet the

conditions for the grant of the tax advantage "shall be deleted.



147. In paragraph 38 k. 1 the second sentence, the words "tax exempt amounts from

the basis for the calculation of the tax "shall be replaced by the words" discount on taxable under

§ 35ba ".



148. In paragraph 38 k. 3, the words "tax free amounts from the tax base"

replaced by the words "the monthly tax rebate under section 35ba".



149. In paragraph 38 k. 4 of the introductory part, the words "the provisions of paragraph 1. 2 "

replaced by the words ' paragraph 4 '. 3 "and the words" tax free amounts of base

taxes and "shall be replaced by the words" the monthly tax rebate under section 35ba and to

monthly ".



150. In section 38 k of paragraph 1. 4 (b). and the words ") tax exempt amounts from

the tax base "shall be replaced by the words" discount on the tax under section 35ba ".



151. In paragraph 38 k. 4 (b)):



"(b)) that at the same time for the same tax period or for the same calendar

the month of the tax period, does not qualify for a tax rebate under section

35ba for another tax payer, and that at the same time on the same calendar period

the year has not signed with another declaration to the tax payer ".
152. In paragraph 38 k. 4 (b). (c)) for the word "is", the words "to the 1.

January of the relevant reporting period ".



153. In paragraph 38 k. 4, letters d) to (g)) be deleted.



Subparagraph (h)) and i) are renumbered as subparagraph (d)), and (e)).



154. In paragraph 38 k. 5 of the introductory part, the words "the provisions of paragraph 1. 1 (a). (b))

and under section 15(2). 2, 5, 9 to 11 "shall be replaced by the words" and to the tax rebate

pursuant to section 35ba paragraph. 1 (a). (b)), paragraph 35ba and section. 2. "



155. In paragraph 38 k. 5 (a). (c)), the word "you" is the word

"(which)", the words "nontaxable amount from the tax base" shall be replaced by

the words "tax rebate under section 35ba paragraph. 1 (a). (b)) "and the word" not "

shall be inserted after the word "(not)".



156. In paragraph 38 k. 5 (a). (e)), the number "5" shall be replaced by the number "1".



157. In paragraph 38 k. 5 (f)):



"(f)) in which the amount paid in the previous taxation period interest on the loan of the

building savings, and from the mortgage loan or other loan

provided in connection with these loans, the Bank, building society

or a branch of a foreign bank or foreign bank and used to

financing of housing needs in accordance with § 15 paragraph. 3 and 4, and



1. whether, and in what amount of such loan claims at the same time the other person

the right to deduct the interest from your tax base,



2. the subject of housing needs, to which the deduction of interest on

the loan, provided it is used in accordance with § 15 paragraph. 4,



3. the amount of the interest, which reduces the tax base under section 15(2). 3

and 4, in total for all the participants credit contracts in its

household does not exceed the period in the last 150 000 CZK ".



158. In paragraph 38 k. 5 (a). (g)), the number "9" is replaced by "5".



159. In paragraph 38 k. 5 (a). (h)), the number "10" is replaced by the number "6".



160. In paragraph 38 k. 5 (a). even the word ") in the" be replaced by "in the

the past "and the number" 11 "shall be replaced by the number" 7 ".



161. In paragraph 38 k. 5 letter j) is added:



"(j)) whether in the past taxation period apply to previous payers

taxes monthly tax rebate under section 35ba and a monthly tax advantage. ".



162. In paragraph 38 k. 7 the first sentence, the words "recognition of non-taxable amounts

of the basis for the calculation of the tax, or to "be replaced by

"the provision of monthly discounts on tax under section 35ba or a monthly".



163. In paragraph 38 k. 7 the last sentence, the words "recognition of the tax exempt

the amounts of the tax base or for ' shall be replaced by the words "the provision of discounts on

tax under section 35ba or the ", the words" and sign the Declaration at the

in accordance with paragraphs 4 and 5 "are deleted and at the end of the sentence the following text

the words "and sign at the same time in this period, according to the tax declaration

paragraphs 4 and 5 ".



164. In paragraph 38 k. 8 the first sentence, the word "tax" shall be replaced by the words

"the provision of discounts on tax under section 35ba and the tax".



165. § 38 l including title and footnote No. 101:



"§ 38 l



The mode of proof of entitlement to the deduction of the tax base, tax free

discounts on tax under section 35ba and a tax advantage for income

people from dependent activities and emoluments for the tax payer



(1) shall be entitled to a reduction of the tax base under section 15 of the taxpayer proves the payer

tax



and the recipient of the gift or confirmation) of his legal representative or

the organizer of the public collection ^ 14e) about the amount and the purpose of the donation, if

the reduction of the tax base under section 15(2). 1,



(b)) the credit agreement and each year by 15. February confirmation

building societies on the amount of interest paid in the last calendar year

the year of the loan from building savings. from another credit granted

building society in connection with a loan from building savings or

the confirmation of the Bank, the foreign bank or its affiliates on the amount of interest

paid in the last calendar year of the mortgage loan and the

the reduced state contribution ^ 55), or from another credit granted

the Bank in connection with a mortgage loan, if

the reduction of the tax base under section 15(2). 3 and 4,



(c)) in the case of credit granted for the purposes set out in section 15(2). 3 (b).

and building permit and after) acceptance statement of the list of ownership,



(d)), in the case of credit granted for the purposes set out in section 15(2). 3 (b).

(b)), and (c)) statement of the list of ownership,



e) in the case of credit granted for the purposes set out in section 15(2). 3 (b).

e) statement of the title deed, in the case of apartment house, family house or

apartment owned by special legal regulation ^ 60), or

lease agreement, if the apartment in rent, or proof of residence

(ID), if the apartment in use,



f) in the case of credit granted for the purposes set out in section 15(2). 3 (b).

(d)), and (g)), the confirmation of the legal person that is a member or

Companion,



g) in the case of credit granted for the purposes set out in section 15(2). 3 (b).

(f)), a statement of the title deed, in the case of apartment house, family house or

apartment owned by special legal regulation ^ 60), or

confirmation of legal entities for membership, if the subject of the settlement of the share

or deposit associated with the right to use the apartment,



(h)) to prove the fact, the obligation to use the subject of the housing

the need for permanent housing in accordance with § 15 paragraph. 4, in the case of the construction

or modification of the construction and purchase of buildings or under construction, final

by decision kolaudačním,



I) contract on supplementary pension insurance with State contribution and annually

by 15. February, confirming the pension fund contributions

paid by the taxpayer on his pension insurance with State

the contribution of the previous tax period, where the reduction of the base

tax under section 15(2). 5,



j) the Treaty on private life insurance or insurance ^ 101) and

each year, not later than 15. the confirmation of the insurance premiums, February

the taxpayer paid to his private life insurance in the past

taxable period or paid an aliquot part of a one-time

the premium applicable to the previous tax period, if

the reduction of the tax base under section 15(2). 6,



the confirmation of the trade union organizations) the amount of the paid member

contribution in the last taxable period, if a reduction in the base

tax under section 15(2). 7.



(2) entitlement to the discount on the tax under section 35ba for determining the tax

or advances shows the taxpayer tax payer



and) proof the identity of the spouse, if

tax rebate under section 35ba paragraph. 1 (a). (b)) and ID card ZTP/P, if it is

the wife (husband), his holder,



(b) a decision on the full) or partial invalidity pension and

each year, not later than 15. proof of payment of the February retirement,

If a tax rebate under section 35ba paragraph. 1 (a). (c)), or (d))

the reason that is receiving a full disability or partial disability pension,



(c) confirmation of the competent tax administrator) according to the place of residence of the taxpayer

about the fact that the taxpayer receives another pension from the pension insurance under the

special legislation governing pension insurance ^ 43),

which one of the conditions is that the Declaration is fully disabled, or

He has lapsed shall be entitled to a partial or full disability pension due to

overlapping claim to the payment of a partial or full disability pension and

old-age pension, or if the taxpayer under special laws

legislation fully wheelchair, but his request for a full disability pension was

rejected for reasons other than because that is not fully disabled,



(d)) ID card ZTP/P, if the taxpayer of its holder and if

tax rebate under section 35ba paragraph. 1 (a). (e)),



e) confirmation that schools are constantly preparing for the future of the profession

the study or the prescribed training, if a tax rebate under section

35ba paragraph. 1 (a). (f)),



(f) the decision of granting) the retirement pension and annually not later than

February 15, proof of payment of the pension, if the pension in the past

taxable period more than 38 040 CZK per year, and as a recipient of old age

income tax applies under section 35ba paragraph. 2.



(3) entitlement to the tax benefit in determining advances or taxes demonstrates the

the taxpayer tax payer



and) official proof of the child's identity (your own,

osvojeného, in care, which replaces the care of parents, spouse and

grandchildren),



(b) the presentation of a licence), ZTP/P, if the dependent child is the holder,



(c)) where both spouses are employed, a confirmation from the employer

wife (husband), that entitlement to the tax benefit at the same time does not

the other spouse,



d) confirmation of the school that the adult child living with the taxpayer in a household

is constantly preparing for the future of the profession by studying or prescribed

training,



(e) the competent tax administrator confirmation) according to the place of residence of the taxpayer

about the fact that the taxpayer in the adult child nourishes a household up to the completion of the

26 years of age, which does not receive the full invalidity pension cannot consistently

to prepare for a future career or engage in gainful employment for

illness or accident, or because of long-term adverse health

the State is continuing to exercise a gainful activity neschopno.



(4) If you have changed the grounds for the granting of tax free

part of the tax base under section 15, the discount on the tax under section 35ba or tax
benefits, submit new documents proving the validity of the taxpayer to claim

on deduction.



101) Act No. 37/2004 Coll., on insurance contracts and related

laws (law on insurance contracts). ".



166. In paragraph 38 m. 3 (b). (c)), the words "which has not yet been"

replaced by the words "or preceded by a change in the definition of the marketing year,

If it has not been yet for this period. "



167. In paragraph 38 m. 3 (b). (d)), the first sentence after the words "the company ^ ^ 35f)"

the words "or the European cooperative society ^ 35 g)".



168. In paragraph 38 m. 3 (b). (d)), the words "the second sentence is the European

the company shall build "shall be replaced by the words" is required to build

European society ^ 35f) or European cooperative society ^ 35 g) ".



169. In paragraph 38 m. 4 (b). (d)), after the words "the company ^ ^ 35f) ' shall be

the words "or the European cooperative society ^ 35 g)".



170. In section 38na paragraph. 1 the second sentence, after the word "members" shall be

the words "or of the members of the cooperative."



171. In section 38na paragraph. 1, the last sentence is replaced by the phrases "the material

change always means change, which in total cover more than 25% of the

of the capital or of the voting rights or which gets companion

or the co-operative a determining influence. Whether there has been a material change in the

checks in the period for which the tax is to be applied, and that loss

by comparing this period with the period in which the tax loss was charged

(hereinafter referred to as "analogue"); While in the period for which the tax

the loss is charged the applicable composition of the persons directly involved in the

capital or control on the last day of this period, and the period for which

the tax is to be applied, the loss is decisive, the sum of the changes in the composition of persons,

participating directly in the capital or control, in this period. ".



172. In paragraph 38na. 2, the first sentence shall be inserted after the phrase "for the operation of the

the same activities in both periods compared with the case where the

in the period for which the tax loss was charged only to the

the commitment of expenditure (costs) in order to achieve and maintain, ensuring

revenue and income were recognized in the period in which the tax is to be

the loss applied. ".



173. In section 38na at the end of paragraph 3 the following sentence "for the operation of the

the same activities in both periods compared with the case where the

in the period for which the tax loss was charged only to the

the commitment of expenditure (costs) in order to achieve and maintain, ensuring

revenue and income were recognized in the period in which the tax is to be

the loss applied. ".



174. In section 38na at the end of paragraph 4, the following sentence "part of the tax base

referred to in the first sentence shall be determined on the basis of the ratio of the revenue posted to

revenues under special legislation ^ 20) fall on the same

activities carried on by the taxpayer, which has lapsed, the period for which it was

tax loss charged to the total income posted to revenues under the

special legal regulation ^ 20). ".



175. In section 38na at the end of paragraph 5, the following sentence "part of the tax base

referred to in the first sentence shall be determined on the basis of the ratio of the revenue posted to

revenues under special legislation ^ 20) fall on the same

activities carried on by the taxpayer that does not perish, in the period for which

the tax loss was charged to the total income posted to revenues

under special legislation ^ 20). ".



176. In section 38na at the end of paragraph 6 the following sentence "the amount of the tax base

According to the first sentence is determined by the receiving company on the basis of the ratio

revenue posted to revenues under special legislation ^ 20)

attributable to the same activities performed by the transferring company in

the period for which the tax loss was charged to the total revenues

posted to revenues under special legislation ^ 20). ".



177. In section 38na shall be inserted after paragraph 8, paragraph 9, which reads as follows:



"(9) in the cases referred to in paragraphs 4 to 6 shall not apply the provisions of

paragraphs 1 to 3 ".



Paragraph 9 shall become paragraph 10.



178. the following section is inserted after section 38nb 38nc, including title:



"§ 38nc



Authentic assessment of the way in which the price was was created between

the United parties



(1) the taxpayer who negotiates price in a business relationship with the person

against him is considered to be a related person may ask locally

the competent tax authorities for the issue of a decision on the mandatory assessment ^ 39i)

whether the way in which the price was created, corresponds to the way that would be

created price negotiated between independent parties in the current business

relations under the same or similar conditions (§ 23 (7)) (hereinafter referred to as

"authentic assessment").



(2) the taxpayer in the issuing of a decision on the mandatory assessment of prices

indicating at least



and) name, surname or name, domicile or registered office, place of business,

tax identification numbers, if assigned, all persons

interested in a business relationship, for which the application is made on the issue of

a decision on the mandatory assessment of prices, including the taxpayers referred to in § 2

paragraph. 3 and § 17 paragraph. 4 persons to whom the tax liability does not arise from the

income arising from sources on the territory of the Czech Republic (hereinafter referred to as

"the person concerned"),



(b) a description of the organizational structure), which are part of the person concerned, and

even outside the territory of the Czech Republic,



(c) a description of the business activities) of interested parties,



(d) a description of the account), for which the application is made on the binding

assessment of prices,



(e)) the tax period to which the decision on the mandatory assessment

the prices apply,



(f) the description and documentation) how the price was created, including all

information relating to the business case; the data, which will be known in

the future, shall the assumptions from which to estimate the values of these

the data was based on,



(g) draft decision on the statement) authentic assessment of prices.



(3) on an application for the issue of a decision on the mandatory assessment of prices shall decide

the tax administrator for which the application was lodged. If the business relation

more of the participating persons income tax

arising from the sources on the territory of the Czech Republic and the duty to manage

different tax administrators, a decision on the mandatory assessment of the price of the issue Manager

Tax Manager these higher level closest to tax administrators and binding

assessment of the prices for such tax effective. Concerned tax administrators

and other interested parties, the decision served on consciousness. If they are

reasons for cancellation of the decision on the mandatory assessment of the prices referred to in

special legal regulation, shall decide on the repeal of the tax,

that is, on a proposal from any person concerned or on the initiative of

of the tax administrator.



(4) the decision on the mandatory assessment of prices may be issued for

legal person, whose establishment is envisaged. The request referred to in paragraph

2 for it is entitled to submit to the other person if (a) the legal

a person, for which the binding assessment of the prices applied for a sufficiently

identifies the. About binding price assessment requests this other person locally

Administrator of income tax according to the envisaged registered office of Foundation

legal persons. Identification of the Foundation of a legal person shall be

listed also in the scope of the decision on the authentic assessment of prices. Recipient of the

This decision is the applicant and is effective for determining the tax

the obligations of the Foundation of a legal person, the date of its inception. ".



179. In paragraph 38p. 2 the number "5" shall be replaced by the number "1".



180. in annex No. 1 of the depreciation Group 4 item (4-2), the words "buildings and

engineering works "shall be deleted.



181. in annex No. 1 of the depreciation Group 4 item (4-15), the number

"230,141.0", "230341".



Article II



Transitional provisions



1. For the tax liability for the years 1993 to 2005 and the tax period, which

started in 2005, the existing legal provisions, unless the

This act otherwise. The provisions of the article. And, with the exception of 42 points, 99, 100,

167, 168 and 169, shall apply for the first time for the tax period that began

in 2006.



2. in the receipt of interest income from mortgage bonds,

issued before the date of entry into force of this law, shall apply the law

No. 586/1992 Coll., as amended to the date of entry into force of this

the law.



3. The provisions of article. I, section 157 shall apply only to contracts for the loan on

financing residential needs concluded after 1. January 2006.



4. The provisions of article. I, section 42 shall apply to exemption of income under section 19

paragraph. 1 (a). from), FH) and zi) of the Act No. 586/1992 Coll., as amended by Act No.

47/2004 Coll. and Act No. 669/2004 Coll., on whose payout has decided to

starting with 1. in January 2006 the general meeting or other authority of the payment

These revenues.



5. Interest income from bonds, certificates of deposit, deposit certificates and deposits

equivalent ranking and bills of Exchange, whose release gets the Bills

the debtor funds flowing to taxpayers referred to in section 2 of the Act

No. 586/1992 Coll., as amended by Act No 157/1993 Coll., Act No. 323/1993

Coll., Act No. 259/1994 Coll., Act No. 87/1995 Coll., Act No. 149/1995

Coll., Act No. 248/1995 Coll. and Act No. 151/1997 Coll., in taxation

the period begun in 2004, which were not referred to in section 24, paragraph. 2 (a). Zi)
Act No. 586/1992 Coll., as amended by law No 438/2003 Coll., Intertextuality

(cargo) to achieve, ensuring and maintaining taxable income from

because of their failure to pay, may be claimed as an expenditure (load) on the

achieving and maintaining, securing the taxable income in that tax

the period in which it will be paid.



6. The provisions of Section 23a, paragraph. 5 (a). (c)) and section 23 c of paragraph 1. 8 (a). (c)) Law No.

586/1992 Coll., as amended effective until 31 December 2006. in December 2004, will be used for

claim the deduction even on its demise, according to § 34 paragraph. 3 et seq..

Act No. 586/1992 Coll., as amended effective until 31 December 2006. December 2004.



7. The provisions of article. I, points 2, 6, 9, 24, 25, 31, 38, 53, 58, 79, 82, 85,

86 and 90 shall apply for the tax period, which began in 2005.



8. the difference by which the aggregate of expenditures (costs) on derivatives was for tax

the period is higher than the total of income (revenues) from derivatives, in accordance with section 24, paragraph. 2

(a). Zg) Act No. 586/1992 Coll., as amended effective until 31 December 2006. December

2005, which has not been invoked as an expenditure (cargo) for tax

the period started in 2005, may be deducted from the tax base, and the maximum

3 tax years or periods, for which the tax is

return immediately following reporting this difference. When

the demise of the taxpayer without winding up may this difference or its

part of that involving taxpayer extinct without liquidation,

as expenditure (load) the acquiring company (cooperative) when

the conversion or the legal successor to the taxpayer of the defunct without making

liquidation under the same conditions as would be doomed without performing

the liquidation.



9. for tangible property, which is the subject of the contract of financial leasing

with the subsequent purchase of the leased tangible property closed to the end

the tax period which began in 2004, for the purposes of the provisions of section 24 of the

paragraph. 4 (b). and, section 24, paragraph). 4 (b). (b)) and section 30, paragraph. 4 of law No.

586/1992 Coll., as amended by Act No. 492/2000 Coll. apply depreciation period

valid at the time of conclusion of the contract.



10. The provisions of section 38na of Act No. 586/1992 Coll., as amended by Act No.

669/2004 Coll. applies to the taxpayer for the first time, for which there has been a substantial

a change in the taxable period, which began in 2004, for the conversion of

commercial companies or cooperatives with the decisive day of the 1. January 2004

and for business transfers effective from the 1. January 1, 2004.



11. The provisions of section 38na of Act No. 586/1992 Coll., as amended, effective from the date of

the entry into force of this Act shall apply for the first time for the taxpayer, for which the

There has been a significant change in the period, which began in

2004, for conversion to commercial companies or cooperatives with the decisive day

from the 1. January 2004 and for business transfers effective from the 1. January 1, 2004.



12. The provisions of section, paragraph 23d. 3 as in force from the date of effectiveness of this

the law shall also apply to the transfer of shares in the recipient companies, which

transferring the company received for the transferred undertaking or its

a separate part, or part of a share of a corresponding increase in its deposit

in the capital of the receiving company, which acquired for

the transferred undertaking or its part, if the transfer of the undertaking

or its separate parts, occurred before the effective date of this Act.



13. the lessee of movable and immovable property at the same time, the depreciation

in the tax base provided for in article II, section 3 of law No. 492/2000 Coll., which

amended Act No. 586/1992 Coll., on income taxes, as amended

regulations, and some other laws, the Section 32b of the Act No. 586/1992 Coll., on the

the text of this Act, apply to the taxation period beginning in 2005.



Article. (III)



For the publication of the full text of the Act



The Prime Minister is hereby empowered to make in the collection of laws, promulgated the full text

Act No. 586/1992 Coll., on income tax, as is clear from the laws and from the

the finding of the Constitutional Court it is changing.



PART THE SECOND



Amendment of the Act on reserves



Article IV



Act No. 593/1992 Coll., on reserves for the determination of the tax base from income,

in the wording of Act No 157/1993 Coll., Act No. 323/1993 Coll., Act No.

244/1994 Coll., Act No. 132/1995 Coll., Act No. 211/1997 Coll., Act No.

333/1998 Coll., Act No. 363/1999 Coll., Act No. 492/2000 Coll., Act No.

126/2002 Coll., Act No. 260/2002 Coll., Act No. 176/2003 Coll., Act No.

438/2003 Coll., Act No. 669/2004 Coll. and Act No. 377/2005 Coll., amended

as follows:



1. In section 2 (2). 2 the third sentence, the words "nezahrnovaným into a separate"

replaced by the words "zahrnovaným into a separate".



2. In section 2, paragraph 2, the following paragraph 3 is added:



"(3) in the case of acquisition of receivables assignment may form mentions the

adjustments to the balance sheet value of the claim, if you pay her

unit cost. ".



Paragraphs 3 and 4 shall become paragraphs 4 and 5.



3. In section 4, paragraph 4. 1 the second sentence reads: "the reserves and provisions to abolish

always on the day of their business or other self-employed

activities or hiring of the undertaking or part of an undertaking forming a separate

organizational folder under the special law ^ 21) (hereinafter referred to as "rental

the firm "), the date of interruption of business or other independent

self-employment or rental company, if this activity or rent

business are not started by the deadline for filing the tax return for the

the relevant taxation period, in which interrupt occurred. ".



4. In section 4, paragraph 4. 1 in the fourth sentence, the words "and in the case where the taxpayer

upon termination of the lease contract on the lease of the firm effective date ^ 21)

following the date of termination of the tenancy, "shall be deleted.



5. In section 5 (3). 2 (a). and) without accessories "are replaced by the words

"arising from the title of principal and interest."



6. In section 5 (3). 3, the introductory words "claim of credit for the purposes of

Provisioning a receivable ", the words" of the title

the principal and interest. "



7. In section 7 (2). 1 (b)):



"(b)) are the lessee of tangible assets on the basis of the contract on the lease of the holding,

and for the repair of this property are contractually committed, in writing ".



8. In section 7 (2). 9, after the words "tangible assets" shall be inserted after

"referred to in paragraph 1 (b). (b)) ".



9. in section 8b shall be inserted a new section 8 is added:



"section 8 c



If the taxpayer does not flow at nepromlčené claims pursuant to § 5, 5a, 6, 8,

8A and 8b, can create a corrective entry, up to 100% of its

outstanding balance sheet values without accessories only if that



and it is not a claim) as defined in section 8a, paragraph. 3,



(b) the balance sheet value of the claim) without accessories at the time of

the emergence of the amount does not exceed 30 000 CZK



(c)) from the end of the agreed period is due, at least 12 have passed

months, and



(d) the date of creation) adjusting items does not exceed the taxpayer's total

the value of receivables without debtor arising against the same accessories,

which applies the procedure according to this provision, the amount of CZK 30,000.



About the claim, which was created by a provision of this

provisions, the taxpayer shall keep a separate record. ".



Article. In



The transitional provisions of the



If the taxpayer not later than 31 December 2006. the December 2005 agreement on the lease of

the firm and the part of the undertaking or part of the assets will be still

used on the basis of a lease contract, then if this property najatému

formed reserve to repair, can from the effective date of this law

continue to creating the provision in respect of contracts for the lease of the business. If

the contract on the lease of the enterprise, to the date of effectiveness of the reserves established by the

This Bill cancels the latest taxation period, in which the

expected commencement date of repair.



PART THE THIRD



Amendment of the Act, amending Act No. 586/1992 Coll., on income tax



Article VI



In the first article. (II) Act No. 669/2004 Coll., amending Act No.

586/1992 Coll., on income taxes, as amended, and

some additional laws, points 3 to 5 shall be deleted.



PART THE FOURTH



Amendment of the Act on the amendment of the laws relating to the adoption of the law on the staff

the proportion of members of security corps



Article. (VII)



In the twenty-first article. XXI of law No 362/2003 Coll., amending the laws

related to the adoption of the Act on the prison service members

security forces, point 3 shall be deleted.



PART THE FIFTH



Amendment of the Act on administrative fees



Article. (VIII)



Act No 634/2004 Coll., on administrative fees, as amended by Act No.

217/2005 Coll., Act No. 228/2005 Coll., Act No. 357/2005 Coll. and act

No 361/2005 Coll., is hereby amended as follows:



1. In section 8 (2). 2 (a). (e)) at the end of words "with the exception of

item 1, paragraph 1, letter l) ".



2. In point 1 of the tariff item 1, the following point (l)), which read:



"l) of information for the purposes of enforcement proceedings,

carried out by the bailiff Czk 2 000 ".



3. In the annex, part 1, the first item is the following point 4 is added:

"4. the issue of the decision on the authentic assessment

According to § 38nc Act No. 586/1992 Coll.

the income tax of CZK 50 000 ".



PART SIX



Amendment of the Act on tax on real estate



Article. (IX)



Act No. 338/1992 Coll., on the estate tax, as amended by Act No.

315/1993 Coll., Act No. 242/1994 Coll., Act No. 248/1995 Coll., Act No.

65/2000 Coll., Act No. 492/2000 Coll., Act No. 239/2001 Coll., Act No.

483/2001 Coll., Act No. 576/2002 Coll., Act No. 235/2004 Coll., Act No.
669/2004 Coll., Act No. 217/2005 Coll., Act No. 179/2005 Coll. and act

No 342/2005 Coll., is hereby amended as follows:



1. In article 3, paragraph 5, including the footnote shall be deleted.



2. In section 3, the following paragraphs 5 and 6, including the footnote.

5a:



"(5) if the obligation to pay the land tax more taxpayers, the tax

jointly and severally liable, unless otherwise specified.



(6) If, under the special law co-ownership to land

derived from the ownership of the flat or standalone nebytovému

^ area 5a), that is registered in the land register, is the taxpayer

the land tax, the owner of the apartment or a separate non-residential space in the

the amount of their share of the total tax from the plot of the corresponding

spoluvlastnickému share of the land registered in the land registry.

Joint ownership of an apartment or a separate non-residential space are required to

pay tax on their share of the land jointly and severally.



5A) for example, 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

flats), as amended. ".



3. In section 4, the following paragraph 6 is added:



"(6) the exemption referred to in paragraph 1 shall also apply to the portion of the land.".



4. In section 13a, paragraph. 1 the second sentence, after the words "from the previous tax

the period of ", the words" or tax was levied in one of the previous

tax period ex officio ".



5. In section 13a on the end of the text of paragraph 4, the words "or if it is not

"unless provided otherwise below.



6. In article 13a shall be inserted after paragraph 4, a new paragraph 5 and 6 are added:



"(5) if the time limit for the submission of the tax return referred to in paragraph 1

filed tax returns at least one of the joint owners of the land for his

a co-ownership share in the land that is not in the real estate cadastre

recorded and simplified manner which is located the building

complying with the conditions provided for in § 7 of this Act, has the obligation to submit a tax

return every tax payer in this land alone. In this

If every taxpayer a tax return and pay tax in the amount of

their share of the total land tax corresponding to spoluvlastnickému

the share of the land registered in the cadastre (hereinafter referred to as

"co-ownership share of the land"). For the unacknowledged

shares of co-ownership of land tax shall be levied a tax on power

official without prior call to submit a tax return to the individual

payers of co-ownership of land.



(6) If a tax return has not been filed in accordance with paragraph 4 or 5, the

the tax administrator common representative one of the taxpayers without a right to

to pay the costs. ".



Paragraphs 5 to 7 shall be renumbered as paragraph 7 to 9.



7. In paragraph 9 of section 13a is inserted:



"(9) to 31. December of the year in which the proposal was submitted to the deposit

rights of ownership in the land register decided to enable it,

the taxpayer is obliged for the property which was the subject of the deposit law

title to lodge a tax return no later than the end of the third month

following the month in which the deposit was written right of ownership to

the real estate cadastre. Tax return taxpayer serves on the tax

the period following the year in which it incurred the legal effects of a deposit.

Obligation to submit a tax return does not arise, if the tax return for the

the property handed current common representative. ".



8. In section 13a, the following paragraph 10 is added:



"(10) if there is no inheritance proceedings to 31. December of the year in which the taxpayer

He died, been terminated, the heir must for real estate, which was

the subject of the succession, to file a tax return no later than the end of the

the third month following the month in which it acquired the authority

the decision of the competent authority, which was completed the inheritance proceedings.

Tax return for the tax period following the heir after a year, in

which the taxpayer died. Obligation to submit a tax return does not arise if the

tax return for the property that was the subject of succession,

It was submitted to the current common representative. ".



9. In section 14 to the end of the text of paragraph 1, the words "shall be added; the tax base

under section 5 (3). 3 shall be rounded up to whole m2 ".



10. In section 14, paragraph. 3, after the words "land tax", the words "or

a co-ownership share of the land ".



11. In section 15(2). 1 (b)):



"(b)) for the other tax payers in two equal installments, and

not later than 31 December 2006. may and 30. November current tax

period. ".



12. In section 15(2). 2 the amount of "$ 100" is replaced by "Eur 5000".



13. In section 15(2). 3 in the first sentence, after the words "than CZK 30", the words

"unless otherwise provided".



14. In section 15, the following paragraphs 4 to 6 shall be added:



"(4) if in the territorial scope of one tax Manager tax

the land for the taxpayer under section 13a, paragraph. 5 serves the tax return

a co-ownership share in the land tax or a tax is levied

the amount of the co-ownership share of the land from the power of the official, less than

$ 50 is tax liable taxpayer for taxes of land 50 CZK.



(5) if the reasons for filing the tax return in accordance with the provisions of section 13a

paragraph. 9, is a real estate tax for the property which was the subject

rights of ownership, attributable to an historical dates

due, payable no later than the end of the third month following

the month in which it was written in the land ownership rights of the deposit

real estate.



(6) if the reasons for filing the tax return in accordance with the provisions of section 13a

paragraph. 10, is a real estate tax for the property which was the subject

succession, attributable to the already past due dates,

due no later than the end of the third month following the month in the

which has acquired the authority of a decision of the competent authority, which was

completed the inheritance proceedings. ".



15. under section 19a is inserted after section 19b is added:



"§ 19b



Common representative who was the joint representative of the taxpayer having

ownership or other rights to the same plot of land to 31. in December 2006, the

deemed common representative and to the following tax period

If you do not elect another common taxpayers under section 13a

paragraph. 4 or the procedure under section 13a, paragraph. 5 this Act. ".



PART SEVEN



Amendment of the Act on road tax



Article. X



Act No. 16/1993 Coll., on the road tax, as amended by Act No. 302/1993 Coll.

Law No. 243/1994 Coll., Act No. 143/1996 Coll., Act No. 61/1998 Coll.

Act No. 241/2000 Coll., Act No. 303/2000 Coll., Act No. 492/2000 Coll.

Act No. 493/2001 Coll., Act No. 207/2002 Coll., Act No. 102/2004 Sb.

and Act No. 635/2004 Coll., is hereby amended as follows:



1. In section 6 (1). 6, the words "60% until 31 December 2005. December 2005 "shall be replaced by the words

"40% until 31 December 2005. December 2007 ".



2. In section 6 (1). 7, the words "66% to 31. December 2006 "shall be replaced by the words

"48% to 31. December 2007 ".



PART EIGHT



The amendment to the law on value added tax



Article. XI



Act No. 235/2004 Coll., on value added tax, amended by law No.

235/2004 Coll., Act No. 635/2004 Coll., Act No. 669/2004 Coll., Act No.

124/2005 Coll., Act No. 215/2005 Coll., Act No. 217/2005 Coll. and act

No 377/2005 Coll., is hereby amended as follows:



1. In section 4, paragraph 4. 1 (a). (c)), after the word "State" shall be replaced by the word "or"

the comma at the end of the text of the letter shall be added the words "or granted by the tax

under section 92a ".



2. In section 4, paragraph 4. 1 (a). (h)), after the word "State" shall be replaced by the word "or"

the comma at the end of the text of the letter shall be added the words "or granted by the tax

under section 92a ".



3. In section 13 (3). 10 (a). (c)) for the word "not", the words "with the

the exception of still wine. "



4. In section 28 paragraph. 1, after the word "direct debit" word "or" is replaced by a comma

and at the end of the text of the paragraph with the words "or a document issued by the

under section 92a ".



5. In section 37, paragraph. 3 at the end of the words "increased, where appropriate, repair

According to § 42 paragraph. 1 (a). d).".



6. In section 42 at the end of paragraph 1, the period is replaced by a comma and the following

the letter d), which read:



"(d)) when you use the payment, from which arose the obligation to admit tax payers,

on the cover of another taxable supply or the performance of tax exempt

or the performance of which is not subject to tax. ".



7. In section 42, paragraph. 4 (b). and), after the words "paragraph 1" shall be replaced

"(a). and (b))) and (c)) ".



8. In section 42, paragraph. 4 (b). (b)), after the words "paragraph", the words "1

(a). (d)) ".



9. In § 42 paragraph 7 is added:



"(7) in the case of repair of the tax base and the amount of prepaid taxes

telecommunications services will make the correction referred to in paragraph 1 (b). (d))

the payer of the issuing of the document about the correct amount of tax base and with the formalities

in accordance with paragraph 6 (a). and), b), c), (d)), f) and (h)), it must

contain the subject of the transactions to which the payment was originally received,

the total amount of payments used to pay another taxable supply

or the performance or implementation of the tax exempt, which is not the subject of

taxes, and the corresponding amount of tax. The following information shall be indicated on the document under

all the repairs during the tax period, the amount once. This

the document is not possible. The payer is required to as part of the evidence for

tax purposes register of documents issued in accordance with this inventories
paragraph. If at the time of repair other chargeable event

not take place, the amount corresponding to the repairs in accordance with

paragraph 1 (b). (d)) for the payment to be accepted on this other chargeable event

before its implementation ".



Paragraphs 7 and 8 shall be renumbered as paragraphs 8 and 9.



10. In section 57, paragraph. 1 (a). and in the words of), "the basic art schools"

the comma is deleted and the following words "and language schools with the law of the State

language tests, which are written in the school register ^ 42) ".



11. In section 57, paragraph. 1 (a). and a link to) a footnote No. 42

replaced by a reference to footnote No. 43.



12. In section 57, paragraph. 1 (a). (b)), the reference to footnote No. 43 for

the word "register" shall be replaced by a reference to a footnote No. 42.



13. In paragraph 57. 1 (a). g), the words "which are on these activities

provision of resources from the State budget, budgets of the territorial

authorities, State funds, grants awarded under

a special Act or from the resources of the European Union "shall be deleted.



14. In section 61 (a). (b)), after the words "related to the protection of"

the words "and education".



15. In section 77, paragraph 2:



"(2) of the Bill, which filed a tax deduction from the payment, the payment or

part was subsequently used for the payment of another taxable supply or

implementation of tax exempt or performance, which is not the subject, it is

obligated to make a correction to the deduction. Fix deduction makes the payer in

the tax return for the tax period in which the payment or

part used for the payment of another taxable supply or performance

exempt from tax or that is not subject to VAT, and that of the

the amount was used to cover other performance. ".



Paragraphs 2 to 4 shall be renumbered as paragraphs 3 to 5.



16. under section 92, the following new section 92a, including title:



"§ 92a



The specific arrangements for the supply of gold



(1) for the gold for the purposes of this provision shall be considered



and the gold of fineness 333) thousandths or greater, with the exception of investment gold

in the form of rough, especially slitku, bricks, strut, Boulder, grains,

granules, granules, powder, wire, fractions, or waste, sweepings



(b)) investment gold in the delivery according to the § 92 paragraph. 5.



(2) When the supply of gold with place of performance on the territory of the other payer, payer

the person registered for VAT in another Member State, or a foreign person

taxable, except exports and the supply of gold to another Member

State are required to admit persons to whom the tax is a baby delivered.



(3) of the Bill which gives the gold to the persons referred to in paragraph 2, shall be obliged to

tax administrators announce the first supplies of gold to any person not later than the date of

the first delivery of this person.



(4) of the Bill which gives the gold to the persons referred to in paragraph 2, shall be obliged to

issue the tax receipt within 15 days from the date of implementation

taxable transactions.



(5) the tax document must contain



and company or business) name and surname, or name, in addition to

name and surname or name, head office or place of business of the Bill which

Adds gold,



(b) the tax payer identification number), which supplies gold,



(c) a company or business) name and surname, or name, in addition to

name and surname or name, head office or place of business of the person, which is

Gold delivered,



(d) the tax payer identification number), which is the gold shipped



(e) the registration number of the tax document),



(f)) and the subject of performance range, including the weight and purity of gold,



(g) the date of issue of the tax document),



(h) the date of implementation, implementation)



I) unit price without taxes, and further discount if it is not contained in the

the price per unit,



j) tax base,



k) tax rate or communication, it is a performance of exempt, and

reference to the relevant provisions of this law,



l) a statement that the amount of tax is required to complement and to admit the person, that is

Gold delivered.



(6) the persons referred to in paragraph 2 which are the gold delivered, are required to

Supplement to the tax document received the amount of tax referred to in the canopy and in the

Hellers. rounded to tens of cents or use.

For the accuracy of the calculated tax corresponding to these persons.



(7) the persons referred to in paragraph 2 which are the gold delivered, are required to

admit to tax date of the chargeable event.



(8) the special scheme shall not apply to the supply of gold of the Czech National Bank.



17. Under section 94, the following paragraph 12, which read:



(12) a person registered for VAT in another Member State or foreign

a taxable person which are not registered as taxpayers, and they

shipped gold under section 92a with place of performance on the territory of the country, become a payer

the date of the implementation of the supply of gold. "



18. In section 95 shall be added to paragraph 13, which read as follows:



(13) a taxable person who becomes liable pursuant to § 94 paragraph. 12,

is required to file an application for registration to the Tax Office for Prague 1

not later than on the date of delivery of the gold under section 92a. ".



19. In section 108, paragraph. 1 at the end of the text of subparagraph (a)) with the words "

the exception of the delivery of gold under section 92a. ".



20. In section 108 at the end of paragraph 1, the period is replaced by a comma and the following

the letter o), which read:



") of the Bill, the person registered for VAT in another Member State, or

the foreign taxable person, to whom it is delivered the gold under section 92a. ".



21. In annex 2, the phrase "-other recreational activities included in the

The CPA 92.72, 92.72.1, 92.72.11 and 92.72.12. "following the phrase" Service

gyms and fitness exercise, operation of the saunas, Turkish and steam baths

included in CPA 93.04. ".



Article. XII



The transitional provisions of the



Correction of the tax base of tax pursuant to the provisions of § 42 paragraph. 1 (a). (d))

You cannot perform a execution, for which the tax was no longer in any way from

the State budget is returned.



PART NINE



cancelled



Article. XIII



cancelled



PART TEN



cancelled



Article. XIV



cancelled



PART ELEVEN



The amendment to the law on excise duties



Article. XV



Law No. 353/2003 SB., on the excise tax, as amended by Act No.

479/2003 Coll., Act No. 235/2004 Coll., Act No. 313/2004 Coll., Act No.

558/2004 Coll., Act No. 693/2004 Coll., Act No. 179/2005 Coll., Act No.

217/2005 Coll. and Act No. 377/2005 Coll., is hereby amended as follows:



1. In section 4, paragraph 4. 2 in the first sentence of the letter f) the word "and" shall be replaced by

a comma and the words "2 and 3", the words "and article 92, paragraph. 1. "



2. In section 9 (2). 1 at the end of the sentence following the comma and the words "If the law

provide otherwise ".



3. In section 19, paragraph. 3 the words "§ 99 paragraph. 3 and 4 "shall be replaced by the words" § 99

paragraph. 3 and 5 ".



4. In article 92, paragraph 1 reads:



"(1) the payer is not a natural person, that the fiscal territory of the Czech Republic

produced only a quiet wine (§ 93 par. 3), provided that the total

the quantity of still wine for the calendar year does not exceed 2 000

litres. ".



5. In section 92, after paragraph 1 the following new paragraphs 2 and 3 shall be added:



"(2) the silent wine made by a natural person on the territory of the Czech tax

Republic under the conditions referred to in paragraph 1 cannot be transported into the

another Member State for the purposes of the enterprise (section 31).



(3) a quiet wine made by a natural person on the territory of the Czech tax

Republic under the conditions referred to in paragraph 1 cannot be brought into the scheme

conditional exemption from taxes. ".



The current paragraph 2 shall become paragraph 4.



6. In paragraph 92. 4 (former paragraph 2), the words "paragraph 1"

replaced by the words "in paragraphs 1 to 3".



7. section 94 including title:



"§ 94



Of the tax on wine and intermediate products admit and pay



(1) when putting silent wine produced by a natural person on tax

the territory of the Czech Republic into free tax circulation tax obligation to admit and

pay does not arise if the conditions referred to in section 92, paragraph. 1

up to 3.



(2) the obligation to admit and pay tax there is also a natural person who

become liable under section 92, paragraph. 4, the day of the breach of the conditions laid down

in the section, paragraph 92. 1 to 3, and refers to the quantity of still wine produced from 1.

January of the calendar year in which the obligation to admit and pay the tax

arose, unless the law otherwise. ".



8. In section 98a, the words "or § 100a of the paragraph. 1 "shall be deleted.



9. In § 99 paragraph 5 is added:



"(5) a quiet wine (section, paragraph 93. 3) produced by a natural person referred to in section 92

paragraph. 1 it is not produced in the undertaking for the production of selected products [§ 19 paragraph.

2 (a). a)].".



10. In section 100a of the paragraph. 6, the words "does not arise if the small producers of wine in the

taxation period the obligation to admit and pay tax "shall be deleted, the word

"small" is replaced by the word "Small" and after the word "report"

the words "or a tax declaration".



PART OF THE TWELFTH



The change law of insurance on health insurance



Article. XVI



Act No. 592/1992 Coll., on premiums for general health insurance, in

amended by Act No. 10/1993 Coll., Act No. 15/1993 Coll., Act No. 161/1993

Coll., Act No. 320/1993 Coll., Act No. 42/1994 Coll., Act No. 241/1994

Coll., Act No. 59/1995 Coll., Act No. 145/1996 Coll., Act No. 48/1997

Coll., Act No. 127/1998 Coll., Act No. 29/2000 Coll., Act No. 118/2000

Coll., Act No. 258/2000 Coll., Act No. 492/2000 Coll., Act No. 138/2001

Coll., Act No. 49/2002 Coll., Act No. 176/2002 Coll., Act No. 309/2002

Coll. of Act No. 424/2003 Coll., Act No. 437/2003 Coll., Act No. 455/2003

Coll., Act No. 53/2004 Coll., Act No. 438/2004 Coll. and Act No. 123/2005

Coll., is hereby amended as follows:
1. In section 3, paragraph 3. 5 (a). (b)), the words "in paragraph 7 shall be replaced by" in the

paragraph 8, subparagraph (a) or in paragraph 9. (c)) ".



2. In section 3, paragraph 3. 13 at the end of the paragraph the following sentence "the provisions on the

minimum vyměřovacím the basis referred to in paragraph 6 shall apply mutatis mutandis. "



Article. XVII



The transitional provisions of the



For the employer, who in the period from 30. March 2005 entry into force

This law did not pay premiums for a period of leave without compensation

income per employee, which is covered by the provisions of section 3 (3). 8,

This insurance may not pay retroactively. For the employer, the insurance

According to the previous sentence, the amount paid shall be considered as

the overpayment.



PART THIRTEEN



The EFFECTIVENESS of the



Article. XVIII



This Act shall take effect on the first day of the calendar month

following the month in which this law has been promulgated, with the exception of the

the sixth section, the article. (IX), which shall take effect on 1 January 2005. January 1, 2007.



Zaorálek in r.



Klaus r.



Paroubek in r.