259/1994 Coll.
LAW
of 8 March. December 1994,
amending and supplementing Act of the Czech National Council No. 586/1992 Coll., on the
income taxes, as amended by later regulations, and act of the Czech national
Council No. 586/1992 Coll., of the Securities Act, as amended
Change: 32/1995 Sb.
Change: 149/1995 Sb.
Change: 89/2009 Sb.
Parliament has passed the following Act of the United States:
Article. (I)
The Czech National Council Act No. 586/1992 Coll., on income taxes, as amended by
the Czech National Council Act No. 35/1993 Coll., Act No. 96/1993 Coll., Act
No 157/1993 Coll., Act No. 196/1993 Coll., Act No. 323/1993 Coll., Act
No. 42/1994 Coll., Act No. 85/1994 Coll. and Act No. 114/1994 Coll., is amended
and supplemented as follows:
1. section 2 (2). 3, 4 and 5:
"(3) Taxpayers who, under paragraph 2, or international treaties do not have
tax liability related to income from sources abroad, have
tax liability, which applies only to income arising from sources
on the territory of the Czech Republic (section 22). Taxpayers, who within the territory of the United
States are staying only for the purpose of study or treatment, and foreign
Experts (paragraph 5) staying here just for the purpose of providing professional
help, however, have a tax liability, which applies only to income
arising from sources in the territory of the United States, even in the case that the
usually resides in the Czech Republic.
(4) the taxpayer usually zdržujícími on the territory of the Czech Republic are those
who are staying here at least 183 days in a calendar year, and
continuously or in several periods; 183 days within the time limit is counted each
day of stay. Resident in the territory of the Czech Republic for the purposes of
This Act, means the place where the taxpayer has a permanent home in the circumstances of the
which can be said of his intention to permanently stay in this apartment.
(5) a foreign expert is the physical person domiciled abroad,
that was a foreign body sent as an expert (expert)
specific knowledge to support persons based
or resident in the territory of the Czech Republic, or to a permanent establishment.
2. In article 3, paragraph 3. 4 (b). and), after the words "shares" the following words are inserted:
"or investment securities".
3. section 4, paragraph 4. 1 (b). a) to (c)):
"a) revenue from the sale of apartments or residential house with up to two apartments,
including related land seller owned it and at the same time
It had a place of residence for at least two years immediately prior to the
the sale. The exemption does not apply to the income from the sale of these flats or
home, if you are or have been included in the business assets for performance
business or other self-employment, and within two years
from their exclusion from the assets,
(b) revenue from the sale of real estate), flats or commercial space
not referred to in subparagraph (a)), if the time between the acquisition and selling of
period of five years. In the event that the sale of real estate, apartments, or
non-residential premises acquired by inheritance from the deceased, who was a relative of
in the ascending line or a husband (wife), shortens the period of five years of
the time that was demonstrably the property owned by the decedent's
or deceased, if the property was acquired by the progressive inheritance in
the ascending line or a husband (wife). The exemption does not apply to
revenue from the sale of real estate, flats or commercial space including
real estate, apartments or commercial premises referred to in paragraph 1 (b).
(g)), if they are or have been included in the business assets for performance
business or other self-employment, and within five years
from the disposal of assets. The exemption shall not apply either
the revenues that accrue to the taxpayer from the future sale of the property,
dwelling or non-residential premises, in time within five years from the
the acquisition of, and from the future sale of real estate, flats or commercial
space, in time within five years after their removal from the
the assets, even if the purchase contract will be concluded only after five
years from the effective date or after five years from the disposal of assets,
c) proceeds from the sale of movable assets. The exemption shall not apply to income from
sales of motor vehicles, aircraft and ships, does not exceed the period of time between
the acquisition and the sale for one year. No exemption shall also
the proceeds from the sale of movable assets, including income from the sale of movable property
the things referred to in paragraph 1 (b). (g)), if they are or have been included in the
the assets of a business for performance and other self-employed
the activities of the taxpayer, within five years of retiring from the business
assets,
4. In section 4, paragraph 4. 1 (b). g), the words "real estate or movable property"
replaced by the words "of real estate, movable assets or securities".
5. In section 4, paragraph 4. 1 (b). ch), after the words "maintenance obligations ' shall be
the following words: "or the replacement for this income."
6. In section 4, paragraph 4. 1 (b). I) after the first word "batch" shall be replaced
"(contributions)".
7. section 4, paragraph 4. 1 (b). to), including notes no. 2a) reads as follows:
"k) scholarships ^ 2a) from the State budget and support from the resources of the Foundation,
In addition to the payments received in substitution for the loss of income, loss of
salary or other payments involving wages.
2A) Decree Ministry of education, youth and sports No.
365/1990 Coll., on providing scholarships to universities in the scope of
The Ministry of education, youth and sports of the Czech Republic
(scholarship). Decree of the Ministry of education, youth and
Sports no 400/1991 Coll., on the material and financial security
foreigners studying in schools under the jurisdiction of the Ministry of education,
Youth and sports of the Czech Republic.
8. In section 4, paragraph 4. 1 (b). r) after the word "cooperative" the following words are inserted:
"the transfer of an additional share of the transformed družstvu13) and at the end of the
connects this sentence:
"The exemption does not apply to the income from the transfer of membership rights of the cooperative
or from transfer of the participation of the companies, if they were taken
from the assets of the taxpayer, within five years after the termination of his
business or other self-employment,
9. in section 4, paragraph 4. 1 (b). u), after the words "that compensation" shall be replaced
"or used".
10. In section 4, paragraph 4. 1 at the end of subparagraph (a). u) dot is replaced by a comma and
the letters are added in), w), x), y), and z), including notes no. 19a)
added:
"interest income in) the taxpayer referred to in § 2 (2). 2 stemming
on bonds issued by overseas taxpayers established in the United
Republic,
w) revenue from the sale of securities acquired by the taxpayer within the
the voucher privatization; revenue from the sale of other securities
If the time between the acquisition and the sale for three months. The exemption is
does not apply to the income from the sale of securities that are, or have been
included in the assets of, and within six months from the end
business and other self-employment (section 7), and the revenue from
capital assets (section 8)
x) revenue arising from the depreciation of the commitments in the settlement, carried out according to the
a special law, 38b)
s) profit (profit) or the difference of income in excess of the
the expenses arising from the liquidation of the bankrupt estate, ^ 19a)
of) interest income on mortgage. 4 d)
19a) Act No. 328/1991 Coll., on bankruptcy and settlement, as amended
regulations.
11. in section 4, paragraph 4. 2, after the words "does not apply", the words "when
such facilities or rental ".
12. section 4, the following paragraph 3 is added:
"(3) for the purposes of assets income tax natural persons
total assets (things, claims and other rights and
money whilst other values) that are owned by the
the taxpayer and which has been or is charged.
13. in § 5 para. 3 in the second sentence, after the word "loss" shall be inserted after the
the words: "adjusted in accordance with § 23 para. 3 (hereinafter referred to as "tax loss"), "and in the
the third sentence, the word "Loss" shall be replaced by "this loss".
14. § 5 para. 4 is added:
"(4) for taxpayers who are the accounting unit and charge the system
a simple accounting, and for taxpayers who are not the entity,
in the calendar year for which the tax is levied, account shall be taken of those incomes
and expenses incurred before 31 December. December of the relevant year.
While for payments made through credit institutions
account of the details contained in the statements of the accounts, but not to dump
from the account, which is the last in the order for the applicable calendar year. The revenue of the
from employment and functional benefits (section 6) the resulting taxpayer to
the end of January for the previous taxation period shall be included in the tax base in
the previous tax period.
15. in § 5 para. 6, after the words "included in the tax base ' shall be the
the words: "(the incremental tax base)" and the words "tax base"
the following words: "(partial tax base) or basis of calculation for
income from employment or emoluments
16. section 5, the following paragraph 7 is added:
"(7) in the taxpayer's income under section 7 and 9 shall be taken into account as well as for inventory
imagery in the calendar year preceding the year in which he launched
activity, or to for inventories obtained from heritage after the deceased, who had
income under section 7 or section 9, if the heir to continue the activities of the
the deceased no later than six months after his death. The same is true
mutatis mutandis to the other necessarily incurred expenses associated with the launch
activity.
17. in paragraph 6 (1). 1 (b). and the first sentence):
"revenue from current or former employment, service or
a member of the ratio and the like relation, in which the taxpayer in the performance of work
for payer of income shall be obliged to observe the commands of the payer.
18. section 6 (1). 1 (b). (b)):
"(b) the revenue for the work of the members), partners and managers of a company
limited liability companies and limited liability partnerships, and limited partners even if
are not required to perform work for the cooperative or company care
statements of another person,
19. in section 6 (1). 3 in the first sentence, after the words "the relevant law passed"
following these words including notes no. 4b) reads: "in accordance with
Special regulations ^ 4b)
4B) Eg. § 260 paragraph. 2 of the labour code.
20. In paragraph 6 (1). 4, the first sentence, the words "2000" is replaced by "Eur 5000
CZK ". The second sentence reads as follows:
"This is true for the revenues accruing from the employer's employees, for which
the employee does not apply tax free amounts from the basis for calculating the
advances on tax or from the basis for calculating taxes and did not sign the Declaration to
tax (§ 38).
21. Note. ^ 5) is added:
"5) Eg. Act No. 119/1992 Coll., on travel compensation, as amended by
Act No. 44/1994 Coll.
22. section 6 (1). 7 (b). (b)) including notes no. 5a):
"(b)), the value of personal protective equipment, cleaning,
the cleansing and disinfection of the extent
a special regulation, ^ 5a), including the cost of maintaining personal
trade and labor resources, as well as the value provided
of uniforms, including their maintenance,
5A) Ministry of labour and Social Affairs No. 204/1994 Coll.
laying down the conditions and detailed range providing personal
protective equipment and washing, cleaning and disinfection
resources.
23. section 6 (1). 9 (a). (e)):
"e), the amounts required to pay according to the specific předpisů21)
the employer on the insurance social security contribution for the
State employment policy and health insurance contributions,
24. section 6 (1). 9 (a). ch):
"ch) income from dependent activities carried out in the territory of the Czech Republic,
accruing to the taxpayers referred to in § 2 (2). 3 from employers with registered offices
or living in a foreign country, if the taxpayers are on the territory of the United
the Republic for more than 183 days in a calendar year, or unless the revenue from
activities carried out by the permanent establishment (section 22 (2)),
25. section 6 (1). 9 (a). l) is added:
"l) value of transitional accommodation, unless it is a property when the work
the path, as provided by the employer for employees in non-cash transactions
connection with the performance of the work, if the municipality is not transitional accommodation
identical to the municipalities, where the employee is domiciled,
26. section 6 (1). 9 the following letters t)), which read as follows:
"t) cash contribution to the restoration in kind granted stejnokrojových
the terms national fire brigade,
u) severance pay in accordance with Decree No. 19/1991 Coll., on the application and
the material security of workers in the mining industry in the long term unfit for
the work, paid workers reclassified or released from
medical reasons for the working risk of occupational illness, work-related injury
or disease arising from, or worsening due to the influence of the work
environment.
27. in section 7 (2). 1 (b). d) are deleted the words "(section 13)".
28. in section 7 (2). 2 (a). and), after the words "intellectual property"
the following words shall be inserted: "copyright".
29. section 7 (1). 3 read as follows:
"(3) the taxable amount (partial tax base) are the revenue referred to in
paragraphs 1 and 2, except as specified in paragraph 8. This revenue is
reduce the cost of achieving them, ensure and maintain with
excluding the revenue referred to in paragraph 1 (b). (d) to determine the base.)
taxes (part-of the tax base), the provisions of § 23 to 33. The revenue of the
referred to in § 22 para. 1 (b). (c)), f) (a). g) point 1 and 2 of the resulting
taxpayers referred to in § 2 (2). 3 are separate taxable amount for
the taxation of the special tax rate (section 36).
30. In article 7, paragraph 3, the following new paragraphs 4 and 5, including
Notes # 9b) and 9 c) are added:
"(4) the taxable amount (partial tax base) Companion public business
the company is part of the tax base of a public company
provided for under section 23 to 33. This part of the taxable amount shall be determined in
the same proportion as is doled out a profit under the social contract,
otherwise equally. 9b) if the reports pursuant to § 23 to 33 public business
the loss of the company, the shareholder part of this loss as well
as the tax base.
(5) the taxable amount (partial tax base) General Partner limited
the company is part of the taxable amount of the limited partnership established
under section 23 to 33 attributable to the general partner. This part of the tax base
shall be in the same proportion as it is part of the profit shall be distributed
attributable to the general partner under the social contract, otherwise, the equal
.9 c) Alternatively, a under section 23 to 33 limited partnership loss,
divides the General Partner portion of this loss as well as the tax base.
9B) § 82 of the commercial code.
9 c) § 100 para. 2 of the commercial code.
31. in section 7, paragraph 6 shall be deleted.
32. In paragraph 7 (2). 7, after the word "Income" is inserted after the word "by".
33. In article 7 (2). 9 deleted the word "compulsory" and after the words "
universal health coverage "a reference to a note No 21).
34. In article 7 (2). 10, in the first sentence of "at least" are deleted.
Paragraphs 4, 5 and 7 to 11 are renumbered 6 to 12.
35. In § 8 para. 1 (b). (f)) in the first sentence the words "or of the Nega-
pension schemes outside of the social insurance fund ".
36. section 8 (2). 1 (b). h) is added:
"h) income (e.g. bills of Exchange. the discount amount of the promissory notes, interest on Bill of Exchange
sums).
37. In § 8 para. 3 (b). (b)), the word "shares" shall be replaced by the words "valuable
papers ".
38. In § 8 para. 6, after the words "arising out of" following the word "austerity".
39. In § 8 para. 7, in the first sentence, after the words "pension rights"
the following dot and the rest of the sentence is deleted. After the first sentence, the following
sentence:
"If the dose of regularly paid for a fixed period, they
These contributions equally for the period of receipt of benefits.
40. in § 9 para. 1 (b). and the word ") including" replaced by the word "or".
41. In § 9 para. 3 in the second sentence, the words ' to 34 ' shall be replaced by "up to
33 "and the last sentence shall read:
"Income from rental of resulting taxpayers referred to in § 2 (2). 3 it is, with
excluding the income from renting real estate or apartments, with a separate Foundation
taxes for the taxation of the special tax rate (section 36).
42. section 10 (1). 1 (b). (b)):
"(b) the conversion of its own) income from real estate, movable assets and securities
with the exception of securities referred to in paragraph 4,
43. In section 10, paragraph 1. 1 (b). (c)), after the word "cooperative" the following words are inserted:
"including shares on the transformed družstvu13)
44. In section 10, paragraph 1. 1 (b). (f)), after the words "trading company"
These words: "with the exception of the companion public company,
General Partner of the limited partnership "and after the word" or "shall be inserted after the word
"share".
45. section 10 (1). 1 (b). g) is added:
"g) settlement amount upon termination of the participation of a partner of a partnership,
with the exception of the companion public company and general partner
limited partnerships, or upon termination of membership in the cooperative and other
the share of the property of the cooperative, 13)
46. In section 10, paragraph 1. 4, in the fourth sentence, the words "pursuant to § 7 para. 7 (b). and) "
replaced by the words "pursuant to § 7 para. 9 (a). and) ".
47. section 10 (1). 5 including note No. 12a):
"(5) for income referred to in paragraph 1 (b). (b)) is the cost of the price resulting from the
Awards things, for which the taxpayer thing proven to come, and if it is a
inherited or donated thing, price recorded for the purposes of inheritance tax or
the donation. In the case of tangible assets odpisovaný under section 26 and
following that is or was included in the assets for
the performance of the business or other self-employment or
He served for rent, is the cost of the salvage value pursuant to § 24 para. 2 (a).
b). If the thing obtained by or winning, it is its price
the usual in the place and at the time of acquisition (§ 3 (3)). Expenses are also
amounts demonstrably expended on technical improvement, repair and maintenance
things, including additional expenditure related to the implementation of sales with
other than the personal use of the taxpayer. The value of the own work
the taxpayer on things that you made or your own work reviewed,
is not taken into account in the determination of expenditure. Expenditure in excess of the revenue
referred to in paragraph 1 (b). (b)), and (c)) in the tax period, when for the first time
go by installments or advances on the sale of movable assets, securities,
real estate, on the future sale of real estate or for the sale of the participation in
society with limited liability companies, limited partnerships, market share
equity of a cooperative, or accounts receivable, ^ 12a) except as provided in section
4, can be applied in this tax year up to the amount of this
income. If the income arises in other tax periods,
the procedure is similar, and it's up to the total amount that can be
This provision may apply.
12A) § 33a paragraph 1. 1 of the Act No. 229/1991 Coll., as amended by Act No. 182/1993
SB.
48. In section 10, paragraph 1. 6, in the first sentence, after the words "expenditure" emit
the word "or". The second and the third sentence is deleted. At the end of paragraph
the dot is replaced by a comma and appended with the following words: "and with the exception of
an additional share of the assets of the cooperative, 13) is issued in the material, or
non-cash transactions.
49. In section 10, paragraph 1. 8, in the first sentence after the words "(a). (f)) to ch) "
These words: "with the exception of income from a share of the liquidation and
the settlement share in a public company and the shareholders
the General partners of a limited partnership
50. in section 10, paragraph 1. 9, the second sentence shall be deleted.
51. In article 12, paragraph 2 shall be deleted and paragraph 1 shall be abolished.
52. section 13 reads as follows:
"section 13
The calculation of the income of affiliates
The revenue obtained in the business or other self-employment
(section 7) operated with the cooperation of the other spouse and the expenditure incurred by
to achieve them, ensuring and maintaining a divide so that the share of
attributable to the cooperating spouse (wife) was no more than 50
% If the cooperating spouse (wife) was involved in the pension
security of self-employed persons, and this was
Security is logged on by 31 December 2002. December of the relevant
the tax period; in doing so, the amount attributable to the cooperating
the husband (wife), by which the revenues exceed expenses, may not exceed
540 EUR to collaborate throughout the tax year or 45 000 CZK
each month of this cooperation. In other cases, the
cooperation of husband (wife) and other persons living in a household with
a taxpayer with income when doing business or other independent
work distribute on cooperating persons so that their
share of public revenue and expenditure amounted in aggregate not more than 30%;
While the amount of attributable in total to the cooperating persons, of which
revenues exceed expenses, may do no more than 180 000 CZK in cooperation after
the entire tax period or 15 000 CZK per month
cooperation. For the cooperating spouse (wife) and other
cooperating persons must be the amount of the share of the joint
revenue and expenditure of the same. You cannot distribute the revenue and expenditure on children up to
to the end of their compulsory schooling and the children and husband
(wife), if they are applied as dependants (section 15).
53. In § 14 para. 1 at the end of this sentence connects:
"If the percentage established is less than 15, it shall apply to
the calculation of tax on the remaining part of the tax rate of 15%.
54. In article 15, paragraph 2. 1 (b). and), the words "Eur 21 600 ' is replaced by ' 24
USD ".
55. Article 15, paragraph 2. 1 (b). (b)):
"(b)) 12 000 CZK/year for the dependent child living in a household with
the taxpayer. A temporary stay of the child outside the home does not affect the
application of the reduction. In the case of a child who is a holder of a ZTP-P
(particularly badly affected with a guide), this amount increases to
Double ".
56. Article 15, paragraph 2. 1 (b). (c)):
"(c)) CZK 12,000 annually to the wife (husband) living with the taxpayer in
home, if it doesn't have an income exceeding for the tax period
24 000 CZK; If the wife (husband) the holder of a ZTP-P (especially
severely affected with a guide), increases the amount of 12 000 CZK
Double. In a custom receipt spouse is not included
the increase in income for impotence, State compensatory allowance,
Provident contribution, contribution to the gross rent, support
the birth of the child, parental allowance, allowance for children, educational to
retirement benefits, social welfare and scholarship provided by the learners
consistently with the preparation for future occupations,
57. In article 15, paragraph 2. 1 (b). g), the words "If the pupil or the taxpayer
a student is consistently preparing "are replaced by the words" for the taxpayer,
that is in accordance with specific předpisy15) age ".
58. In article 15, paragraph 2. 2, "$ 21 600 ' is replaced by ' EUR '.
59. Article 15, paragraph 2. 3 read as follows:
"(3) the taxpayer referred to in § 2 (2). 3, the tax base is reduced by the
the amounts referred to in paragraph 1 (b). b) to (f)).
60. Article 15, paragraph 2. 6 read as follows:
"(6) Nourishes the child within the same household more taxpayers (e.g..
spouses) may is when the compliance with the conditions for entitlement to the reduction
to apply to the tax base in the tax year or in the same calendar
month of the reporting period only one of them.
61. In article 15, paragraph 2. 7, the words "for the taxpayer, who claimed
the reduction in the tax base pursuant to paragraph 1. (b)) to (g)) only in a few
calendar months of the reporting period, a reduction of the tax base "
replaced by the words "the taxpayer can claim a reduction of the tax base by
paragraph 1 (b). (b)) to (g))
62. In article 15, paragraph 2. 8 in the first sentence, after the words "education," this
the words: "for research and development purposes," and after the word "or" shall be inserted after
the words: "is at least".
63. Article 15, the following paragraph 9 is added:
"(9) donations made by a public company or limited partnership
the company shall be considered as donations made by individual shareholders
a public company or general partners of the limited partnership
and are distributed as well as the taxable amount pursuant to § 7 para. 4 or 5.
64. In section 16 in the last row of the table, the words ' + 44% "shall be replaced by
"+ 43%".
65. In § 17 paragraph 2. 1 are deleted the words ", with the exception of legal persons
referred to in paragraph 2 ".
66. In § 17 paragraph 2 is deleted.
Paragraphs 3, 4 and 5 shall be renumbered 2, 3 and 4.
67. section 18 including title and notes no. 15b), 17b) and 17 c) is added:
"section 18
Subject to tax
(1) subject to tax income (revenue) from all activities and of the
the management of all assets (hereinafter referred to as "revenue"), unless
unless otherwise provided for.
(2) are not subject to tax
and the revenue generated by acquiring shares) by a special Act, 1) bequest
or donation of the property or movables or property law with
excluding revenue resulting therefrom,
(b)) for taxpayers who have the status of beneficiaries on the basis of
a special law, ^ 15b) the income obtained with the release of claims, and that the
the amount of the refunds under special laws, 2) up to the amount of the claims for release
the basic share, 13) and income from the release of the next podílu13)
non-cash form.
(3) for taxpayers who are not founded or established for the purpose of
business, 17) are always subject to tax income from ads, Member
contributions and income from rents with the exception referred to in paragraph 4 (b).
(d)).
(4) the taxpayer referred to in paragraph 3 are not subject to income tax
and) from activities resulting from their mission on the condition that the cost
(expenses) incurred under this Act in connection with the implementation of
These activities are higher; activities that are of
taxpayers are laid down specific provisions, the Statute, ^ 17a)
statutes, and the founding documents of the zřizovacími,
(b)) of subsidies and other forms of State aid and aid from the budgets of municipalities,
services are provided according to the specific rules, ^ 17b)
(c) interest income from deposits) on the current account,
(d)) of leases for budgetary and contributory organizations established
Central Government authorities, if they are proven to be taken into account in the
relation to the budget of the founder.
(5) the taxpayer referred to in paragraph 3 shall meet the conditions set out in
paragraph 4 (b). and for the whole of the tax assessed) the period referred to in
the different types of activities. If the individual activities within the same
type of activities is carried out as for the prices, when formal receipts are lower
or equal than related costs (expenses) incurred on their
achieving and maintaining, securing, at prices where incomes are achieved
higher than the associated costs (expenses) incurred to achieve them,
ensure and maintain, are subject to tax only income from those
the various activities that are carried out at prices where incomes
in excess of related costs.
(6) the taxpayer referred to in paragraph 3 are required to keep accounting records,
that, by the date of the financial statements were conducted separately the income that
are subject to tax, from the income that are not taxable or
subject to tax but are exempt from tax. Similarly, this also applies
for reporting costs (expenses). If this obligation is not met
or cannot be met, the budget organizations, municipalities and district
authorities in disposable income which, in accordance with the Special
^ rules 17b) are part of the budget revenue, so
mimoúčetně in the tax return.
(7) the taxpayer referred to in paragraph 3 shall be considered as particularly interest groups
legal persons, if they have this association with a legal personality, 17 c)
civic associations, including trade unions, political parties and
political movements, registered churches and religious societies, foundations,
the municipality, the district authorities, budgetary and contributory organizations and State
funds. These taxpayers are not housing cooperatives.
(8) for the Fund of the national majetku18) and public company are
subject to tax only income from which tax is levied a special rate (§
36).
(9) for the Land Fund of the Czech Republic are subject to tax only
the revenue referred to in the special regulation 18b)
(10) by the taxpayer, which is a companion to a public company,
is subject to tax a portion of the tax base of a public company
provided for under section 23 to 33; While this part of the tax base is determined
in the same proportion in which they are distributed by social profit
the Treaty, otherwise equally. 9b)
(11) for the taxpayer, who is a general partner of a limited partnership, it is
subject to tax a portion of the tax base of the limited partnership
per komplementářům; While this part of the taxable amount shall be determined in
the same proportion in which it is allocated part of the profit attributable to the
General partner under the social contract, otherwise equally. 9 c)
15B) § 33a of the Act No. 229/1991 Coll., as amended.
17B) Eg. Act No. 576/1990 Coll., on rules for the management of
the budgetary resources of the United States and municipalities in the Czech Republic
(the budgetary rules of the Republic), as amended.
17 c) section 20f of the civil code. ".
68. section 19 para. 1 (b). a) is added:
"and the contributions according to the articles of Association), of the Statute, formation or
founding documents, received interest associations of legal entities,
professional chambers, with an optional membership, 18a) civil associations
including trade unions, political parties and political
movements ".
69. In § 19 para. 1 (b). (b)), the words "State recognized" shall be replaced by
"registered".
70. in § 19 para. 1 (b). I) reads as follows:
"i) interest income from State dluhopisů4d) and interest income taxpayers
referred to in § 17 paragraph 2. 4, stemming from bonds issued in
overseas taxpayers established in the Czech Republic ".
71. section 19 para. 1 the following letters k) and (l)), which read as follows:
"to) the silent partnership contribution profit from participation in the business, if
are used to replenish the deposit, less losses in shares
the original above,
l) interest income on mortgage. 4 d) ".
72. § 19 para. 2 is added:
"(2) the exemption of income referred to in paragraph 1 (b). (c)) shall not apply, or
When you rent the equipment, or if the taxpayer of this exemption
give up the announcement with the tax authorities. If the taxpayer exemption gives up,
You cannot apply the exemption in the five immediately following
tax periods. ".
73. section 20 including title and note No 19 c) is added:
"section 20
The tax base and tax base reducing items
(1) for the determination of the tax base, the provisions of § 23 to 33, and the provisions of the
paragraphs 2 to 6.
(2) for the taxpayer in respect of which leads to liquidation, is the basis of
taxes in the course of the liquidation and after their profit or
the difference between the income and expenses of the winding up of a business jmění19b)
the taxpayer, adjusted in accordance with § 23 to 33. Part of this economic
the result is the depreciation provisions položky20) to the ownership of acquired property;
Active ownership of the adjusting entry to acquired property is depreciated when
liquidation and liability item in their disposal.
(3) in the case of an investment company that creates mutual fondy16) is the basis for
the tax provides separately for the investment company and separately for
individual mutual funds.
(4) in the case of a limited partnership, the basis of assessment provided for under section 23 to 33
reduced by the amount per komplementářům. ^ 19 c)
(5) in the case of the taxpayer, that is a companion to a public company, it is
part of the tax base a portion of the tax base or part of the tax losses of the public
the business of the company; While this part of the tax base or tax losses
shall be in the same proportion as is doled out profit, under the social
the Treaty, otherwise equally. 9b)
(6) for the taxpayer, who is a general partner of a limited partnership, it is
part of the tax base a portion of the tax base or part losses limited partnership
company attributable to komplementářům; While this part of the tax base
or tax losses on individual general partner shall determine in the same
the ratio, such as the distributed part of the profit attributable to the general partner
under the social contract, otherwise equally. 9 c)
(7) the taxpayers who are not founded or established for the purpose of business,
can the tax base identified pursuant to paragraph 1 and in accordance with § 34 on
reduce up to 30%, with a maximum of about 3 0000 0000 Eur, shall apply to the following
funds to cover the costs (expenses) associated with the activities,
from which the revenues are not subject to tax. In the case that 30% of the
the reduction is less than 100 EUR, you can subtract the amount in the amount of 100 000
CZK, maximum up to the amount of the tax base.
(8) from the tax base reduced pursuant to § 34 you can subtract the value of the gifts
provided by municipalities and legal entities located on the territory of the United
States in the financing of science and education, research and development
purposes, culture, education, the police, 15a) on fire protection
support and protection of youth, on the protection of animals, for the purposes of social,
medical, environmental, humanitarian, charitable, religious, for
registered churches and religious societies, physical education and sports,
and natural persons resident in the territory of the Czech Republic operating
educational and health facilities and equipment to protect abandoned animals
or endangered species, to the financing of such equipment, if
the value of the donation is at least $ 100. In the aggregate not more than 2% may be deducted from
the tax base of the reduced pursuant to § 34. This deduction cannot be applied
taxpayers who are not founded or established for the purpose of business.
(9) for the taxpayer, who is a companion to a public company, it is
part of the value of donations that can be deducted from the tax base by
paragraph 8 and part of the value of donations provided by public
companies for the purposes set out in paragraph 8, provided for in the same
the ratio, as the tax base is to be distributed or loss referred to in paragraph 5.
(10) the value of gifts made to the limited purposes defined
in paragraph 8, shall be distributed to the general partner and the limited partnership in
the same proportion in which the tax base is reduced under paragraph 4. U
the taxpayer, who is a general partner of a limited partnership, is part of the
the value of donations that can be deducted under paragraph 8 and part of the value of gifts
provided by a limited partnership company on the purposes defined in paragraph 8,
per komplementářům in the ratio in which they shall be distributed to the individual
General partner or loss of tax base under paragraph 6.
(11) the tax base is reduced in accordance with paragraphs 7 and 8 and § 34 shall be rounded to the
whole thousands down.
19 c) § 100 para. 1 of the commercial code. ".
74. section 21 including the title reads as follows:
"section 21
The tax rate
The tax rate is 41% of the taxable amount, less the items under section 34 and section
20 (2). 7 and 8 and to rounded up or down to the nearest thousand Czk down. ".
75. section 22 reads:
"§ 22
Source of income
(1) the income from sources in the territory of the Czech Republic for taxpayers
referred to in § 2 (2). 3 and § 17 para. 4 consider
and) income from activities carried on through a permanent establishment,
b) income from employment (employment), which is carried on in
the territory of the Czech Republic or on board ships or aircraft that are
operated by the taxpayer referred to in § 2 (2). 2 and § 17 para. 3,
c) revenue from services with the exception of the implementation of construction and Assembly projects
revenue from the commercial, technical or other advice, control and
brokering and similar activities provided by the
the territory of the Czech Republic,
(d) the revenue from the sale of real estate) located on the territory of the Czech Republic and
the rights attaching thereto,
(e) revenue from the use of the real estate) (their parts), including apartments (their
parts) that are located on the territory of the Czech Republic,
f) income from independent activity (liberal professions), for example.
the presenter, artist, architect, athletes, artists or
spoluúčinkujících people, doctor, lawyer, or appreciated
on the territory of the United States, regardless of whether the income flows to these
persons directly or through an intermediary person,
g) income from remittances from the taxpayers referred to in § 2 (2). 2 and § 17 para. 3.
and from the permanent establishments of the taxpayer referred to in § 2 (2). 3 and § 17 para.
4, which are
1. compensation for providing the right to use or for the use of the subject
intellectual property, computer programs (software), manufacturing
technical and other economically exploitable knowledge (know-how),
2. compensation for providing the right to use or for the use of copyright law
or a relative's copyright rights,
3. profit sharing, settlement shares, shares in the proceeds of liquidation
commercial companies and cooperatives, and other income from capital-holding
property, and part of the profit after tax to be paid to the quiet Companion. For
profit for the purposes of the Act, the difference between
the agreed price and the market price usual in the market (section 23 (7)) and interest,
that are not recognised as expense (cost) according to § 25 para. 1 (b). w),
4. interest and other income from loans and loans, on deposits and of the
holding the securities,
5. the income from the use of movable property or a part thereof situated on the territory of the United
Republic,
6. the remuneration of members of statutory bodies and other organs of legal persons,
7. the proceeds from the sale of movable assets, of securities issued by taxpayers
with its headquarters on the territory of the United States, property rights registered in the
the territory of the Czech Republic and from the sale of participation or a share in a business
company or cooperative,
8. winnings in lotteries, sweepstakes, and other similar games, winnings from
promotional contests and sweepstakes, contests, and prizes from the
sports competitions,
9. maintenance, důchody11) and similar perks.
(2) permanent establishment shall, for the purposes of this Act, means the device to
the performance of the activities of the taxpayer referred to in § 2 (2). 3 and § 17 para. 4
located on the territory of the Czech Republic, and in particular the workshops, offices,
installations for the extraction of natural resources, outlets (point of sale).
The construction site, the implementation of construction projects and the provision of installation
the activities and services referred to in paragraph 1 (b). c) employees
the taxpayer or persons working for him are also considered
a permanent establishment, if their duration (regardless of the
the tax period) for six months. The duration of the permanent establishment, the
calendar days are counted, if no interruption for longer
than 12 calendar months following one after the other.
(3) income partners public company and general partners
of the limited partnership who are taxpayers according to § 2 (2). 3 and § 17
paragraph. 4, resulting from participation in these societies and from credits and loans
provided by these companies are considered revenue achieved
through a permanent establishment. To ensure the tax revenue of the
the provisions of § 38e para. 3 (a). 4 (b). (b)).
(4) the Income referred to in paragraph 1 shall mean (i) non-monetary transactions received
taxpayer. ".
76. In paragraph 23 of the paragraph. 1 at the end of this sentence connects:
"If these expenses (expenses) income, net of income
exempt from tax (§ 4 and 19) and on income not subject to the tax base
pursuant to paragraph 4, the difference is the tax loss. ".
77. § 23 para. 2 is added:
"(2) to determine the taxable amount for the taxpayer, who charge in the system
double-entry bookkeeping, 20) is based on the profit (profit or
loss), and for the taxpayers, who charged in a simple system
accounting, the difference between income and expenditure. For the determination of the tax base
public companies and limited partnerships are based on
the economic result of conditioned on transfer of economic
the result of the shareholders of a public company or komplementářům
the limited partnership. Tv is passive provision; While at the
taxpayers in the system using double-bookkeeping provision
item included in income on a regular basis during the 15 years since the acquisition of the business
assets, proportionally attributable to the relevant taxation period
or in a lump sum in the acquisition of assets. ".
78. In paragraph 1 of article 23. 4 (b). (b)) at the end of the comma is replaced by a semicolon and
connect with these words: "Similarly, assessing the profit (loss) achieved
When the maturity of these securities with the exception of the resulting therefrom
interest income ".
79. § 23 para. 5 is added:
"(5) the costs (expenses) associated with the type of activity or an individual
activities in the framework of the same type of activity, from which formal receipts are not
subject to tax or are subject to tax, but are exempt from tax,
cannot be attributed to the costs (expenses) associated with the type of activity or
individual activities within the same type of activity, from which formal
revenues are subject to tax and are not exempt from tax. ".
80. in § 23 para. 6 at the end of the comma is replaced by a semicolon and connect
with these words: "while receipts shall be considered for the purposes of Exchange
Act as revenue gained from the sale. ".
81. § 23 para. 7 including note No 20 c) is added:
"(7) if different prices agreed between the economically or in terms of personnel the United
persons from the prices that would have been negotiated between independent parties in the
normal trade relations under the same or similar conditions, and
If this difference is not sufficiently documented, adjusted tax basis
tax the taxpayer about the discrepancy. Economically or in terms of personnel the United
persons with the means, if one person participates directly or indirectly in the
the management, control or capital of another person, or if the same
legal or natural person directly or indirectly involved in the management,
control or equity of both persons or natural persons in. ^ 20 c) Participation
to control or equity means ownership of more than 25% of the shares in the
capital or voting shares. This provision shall
úplatném not apply when you provide the room with essential equipment
the employer is a Trade Union for the necessary operational activities.
20 c) § 116 et seq.. of the civil code. ".
82. In § 23 para. 8 (a). and the comma at the end) of the sentence is replaced by a semi-colon
and the following words are added: "However, the rent, including hiring of financial
rent with subsequent purchase of the leased tangible fixed assets and intangible assets
assets in the taxable amount includes only proportionally attributable from
the agreed period to the relevant taxation period in their business
activities, to the termination of the lease and to liquidation, ".
83. § 23 para. 8 (a). (b)):
"(b)) if accounted for in the system of bookkeeping, of the amount of the claims
and liabilities, about the price of the inventory and the nespotřebovaných balances created
provisions, if they were created by the specific provisions; 22a)
the rent for a financial lease with subsequent purchase of the lease to
the taxable amount shall include only proportionally attributable of the agreed period
to the relevant taxation period in their business activities, to
end of lease and into liquidation. For natural persons to
the taxable amount shall include the resale inventory already nespotřebovaných
included in the tax base only the difference, which is higher than the price at
you have unused supplies sold, price nespotřebovaných stock
included in the tax base, ".
84. § 23 para. 8 the following subparagraph (c)), which read as follows:
"(c)) in cases where the taxpayer is not an entity, 20) about the price of
nespotřebovaných stocks, the amount of the claims, with the exception of claims for
the debtor, in which the Court rejected the application for a declaration for konkurzu19a)
lack of assets, and, where appropriate, evidence of the amount of the obligations. ".
85. In § 23 para. 11, the words in brackets "§ 17 para. 5 "shall be replaced by
"§ 17 para. 4. "
86. section 23, the following paragraph 12, which reads as follows:
(12) the provisions of the preceding paragraphs also apply to taxpayers referred to in
§ 2 unless otherwise provided for in § 5. ".
87. § 24 para. 2 including notes no 22a), 23b), 23d), 23e), 26), 26f),
26 g), within 26 h), 26ch) and 26i) reads as follows:
"(2) expenses (costs) in accordance with paragraph 1 are also
and) and depreciation of intangible assets (section 26 to 33),
b) net book value of tangible assets and intangible assets (§ 29 para.
2), except as provided in subparagraph (c)) and section 25 of the
1. production units, permanent crops and animals referred to in the annex to the
This Act, when you retire,
2. sold or destroyed tangible property and intangible assets
that can be depreciated pursuant to this Act,
3. tangible assets passed compulsory free of charge according to the specific
^ 26) regulations, less subsidies received on its acquisition,
c) net book value of tangible assets and intangible assets (section 29 (2))
destroyed for reasons of damage only to the amount of refunds except as specified in
the letter l),
d) posts legal persons, if the obligation arises from the membership
a special law,
(e) the insurance paid for by the taxpayer), are linked to the tv that is
subject to taxes and is not exempt,
f) social security contributions and contribution to State policy
employment and health insurance premiums paid by
a public company for the shareholders of this company,
a limited company for the general partner, the taxpayer with income from
business and other self-employment (section 7), the taxpayer
having rental income (section 9) and the employer according to the specific
regulations, 21) but only up to the amount of the insurance premium calculated rate without
increase of the maximum base for these premiums and expenditure on
social benefits provided in place of the benefits of compulsory insurance,
g) expenditure (cost) for the operation of its own device for the protection of the
in accordance with special regulations, ^ 22)
h) rent, and it
1. the rent except rent of a financial lease with a purchase
lease, according to specific rules, 20)
2. rent for financial lease with subsequent purchase of the leased tangible and
intangible assets can be depreciated according to the law, and under the conditions
referred to in paragraph 4; While taxpayers in the system using double-
bookkeeping is the rent at a financial lease
leased tangible and intangible assets expenditure proportionally
falling of the agreed period of the relevant accounting year,
3. rent for financial lease with subsequent purchase of retail of tangible and
intangible fixed assets, 20)
ch) paid real estate tax, even in the case if it is paid for
the original taxpayer when a change of ownership or other rights to
^ within 26 h) of real estate, real estate transfer tax, road tax, as well as
other taxes except as provided in section 25, and fees related to the
the activities of which are subject to income tax. Income tax paid in
abroad is the expense (cargo) only on income that is included in the
the tax base, and only in so far as it was not included on the tax
the obligation in the territory of the country under section 39f of this law or under international
the contract (§ 37). This expenditure (goods) shall be applied in the following
tax year after that in which it was paid (arose),
I) reserves which the making method and the amount of down for tax purposes
a special law ^ 22a) with the exception of reserves generated by the taxpayer in
achieving the revenues accruing to them under section 10,
j) expenditure (cost) of the working and social conditions, health care and
the increased scope of the rest time of employees incurred on
1. health and safety at work and public health facilities
workplaces,
2. preventive care preventive installations
care within the scope of the specific provisions ^ 23) and nehrazeném
health insurance, ^ 23a)
3. the operation of medium-sized vocational schools and educational establishments, if it is
is not liable to pay the appropriate government authority, or
the education of the pupils of schools, training and retraining of workers
practices employed by other entities,
4. operating its own canteen facilities in addition to the values
food or catering provided by
through other subjects and provided up to 55% of the price
one of the main food during a single work shift, but no more than
to the amount of 70% of the subsistence allowance during the duration of the mission 5-12 hours according to the
special prescription. ^ 23b) For catering on a custom device
and shall be deemed delivered in its own canteen equipment
through other subjects,
5. claims of the employees facilitated by the collective agreement or
an internal regulation, if a specific law provides otherwise,
k) expenditure (costs) to the mission, including expenditure (costs) to the
working way of cooperating persons (section 13) and members of the public
corporations and limited liability partnerships, the General partners and
a maximum of 5 according to special regulations,)
1. the accommodation, transport mass means of transport, on
fuel consumed by road motor vehicle ^ 23d) included
the property of the taxpayer or in the lease (except as provided in section 5) and the
necessary expenses associated with travel in the amount of proven,
2. meals on domestic business trips according to specific rules,
and only for the employee under section 6 and in domestic work
the go longer than 12 hours in a calendar day for taxpayers according to the
§ 7; regular workplace for taxpayers under section 7 shall also mean
place of business listed in the trade or a similar authorisation to
business-it,
3. on the private road transport vehicle ^ 23d) not included in the
the assets of the taxpayer, with the exception of rental at the rate of
basic compensation and reimbursement of expenses for the consumed fuel. On
private road transport vehicle, 23d) ^ ^ that is not included
the assets of the taxpayer, but in the commercial assets of the taxpayer
included was, or was the taxpayer covered by finance leases with a
subsequent purchase of the lease, and for road motor vehicle
borrowed, ^ 23e) in the amount of the refund of expenditure for consumed fuel.
For trucks and buses, it's the basic compensation rate
for passenger road motor vehicle ^ 23d) increased to double,
4. transport road transport vehicle ^ 23d) included in the commercial
the assets of the taxpayer or in the lease in proven amount and by the amount of the refund
expenditure for consumed fuel hmoty5) for foreign business trips,
where expenditure (costs) to the fuel, and it cannot be demonstrated with
the use of domestic fuel prices in force at the time of use of the vehicle,
l) damage resulting from natural disasters or as increased expenses in the
the measures provided for by specific legislation,
m) expenditure (costs) on security, fire protection, 24)
n) expenses (costs) associated with the conservation of the production capability for
immunity of the security of the State, 25)
the acquisition price of the option rights) ^ 26ch) in the case of
1. the sale of the option rights,
2. the sale of the securities, with which it is associated, the right of option
3. sale of the securities, with the acquisition of the right of option was associated,
p) expenditure (costs), to which the taxpayer is required to pay under
special legislation,
r) price pořízení20) of securities, with the exception of shares, when it
maturity or when sold; in the case of shares, the provisions
the letter w)
with) for taxpayers using double-double-entry accounting system
1. the value of the claim in its assignment, and it's up to the amount of income from
its referral, or
2. the price pořízení20) for receivables acquired through assignment, up to the amount
income from it, or to the amount of revenue from its subsequent referral,
t) input price of tangible assets, expelled from the depreciation (§ 27) and
the land, with the exception of the inventory, and it only up to the amount of revenue from their sale,
u) income tax paid by the payer of the income for the taxpayer
referred to in section 10, paragraph 1. 1 (b). (h)), and ch), for which it is applying the Special
tax rate (section 36), if win or non performance, price and
road tax paid by one of the spouses, which is registered as the holder of the
in the certificate of title of the motor vehicle while the vehicle is in use
for the business and other self-employment activities other
the spouses, who, as the holder of the certificate of title, and is not written
road tax paid by public companies for business partners
a public company or limited company
General Partner, who for business trips using their own vehicle,
in the accounting odpisy20) in) tangible fixed assets, intangible
fixed assets and provisions for ownership of the acquired assets,
that are not defined for the purposes of the act as tangible property or
intangible assets (§ 26 para. 2 and 4); While taxpayers using double-in
a simple accounting system with active corrective entry will include in the
expenditure on a regular basis during the 15 years since the acquisition of the assets, in
proportionally attributable to the relevant tax period. This provision
does not apply to depreciation of intangible fixed assets
acquired partner or a member of the cooperative, if the asset
before inserting it into the business of the company or of the cooperative was not a companion
or a member of the cooperative is acquired for valuable consideration,
w) acquisition price of a share of a company or cooperative in the case
its sales,
x) a lump sum paid by the employer under section 6 (1) employees.
8,
s) for taxpayers using double-double-entry accounting system
1. the value of the claims against the debtor, in which the Court rejected the proposal on the
statement konkurzu19a) for lack of assets,
2. unsettled part of the value of the claim or the prices pořízení20) ceded to
claims against the debtor in bankruptcy and countervailing proceedings on 26i) ^ ^
based on the results of the bankruptcy and the countervailing proceedings, and the value of
unsettled parts of claims arising under law No. 498/1990 Coll., on
the conversion of foreign exchange assets and liabilities in foreign receivables and
commitment of organizations in the context of the exchange-rate arrangements,
from) the assets, with the exception of tangible fixed assets in accordance with § 26 para. 2 and intangible
assets according to § 26 para. 4, provided services and supplies if they are
released as implementation of restitution claims or shares on the
the transformation of cooperatives in accordance with special regulations, 2) share of the settlement
on a property cooperatives ^ 26f) or liquidation value ^ 26 g) in the case of
the liquidation team and used to conduct business. For the determination of the tax base,
expenditure in value, in which the assets or stock of released or
services are provided,
for) compensation for releasing the dwelling (severance pay), granted to the owner of an apartment for
the conditions that a relaxed apartment will be used for its business or
other self-employment or rental.
22A) Act No. 593/1992 Coll., on reserves for the determination of the tax base of the
income, as amended.
23B) § 5 para. 1 (b). and Act No. 119)/1992 Sb.
23d) § 1 (1). 3 Decree No. 41/1984 Coll., on conditions for the operation of vehicles
on the road.
23e) § 659 of the civil code.
26) Law No 222/1994 Coll., on conditions for business and for the exercise of State
in the management of energy sectors and the State Energy inspection. Law
No. 138/1973 Coll. on waters (Water Act).
26F) § 233 of Act No. 513/1991 Coll.
26 g) section 259 of the Act No. 513/1991 Sb.
within 26 h), section 13b of the paragraph. 2 of the Act No. 337/1992 Coll., on the taxation of real estate, in
as amended.
26ch) section 14 of Act No. 586/1992 Coll., on the securities or similar
the provisions of the relevant provisions of the Act on the securities laws in force in the
abroad.
26i) Act No. 328/1991 Coll. or similar legal standards corresponding to the
the Act on bankruptcy and settlement of valid abroad. ".
88. § 24 para. 5 is added:
"(5) if the leased tangible fixed assets and intangible fixed assets, which was
the subject of the lease, after the tenants, in other
cases than is provided in paragraph 4, it is rent by the expenditure
(costs) only on the condition that the purchase price will not be lower than the net
the price the assets should all depreciation under this
law, and parcels of tangible assets and intangible assets of the excluded
of the depreciation on the condition that the purchase price will not be lower than the price fixed
According to a special regulation or judicial expert. ".
89. In section 24, paragraph 6 shall be deleted.
90. in § 24 para. 8 the second sentence reads as follows:
"Non-monetary contribution to the business of the company embedded partner or
a member of the team, if that partner or member of a natural person,
the shareholder or member as well as non-monetary income at the time of
deposit (§ 3 (3)); If the property acquired or deposit
acquired in less than five years before inserting it into the company or
the cooperative shall be considered an expense of the purchase or acquisition price of this
real estate and net book value or, in the case of tangible assets already
odpisovaný. ".
91. In § 24 para. 8, after the second sentence, the following sentence shall be inserted:
"Non-monetary contribution to the business of the company embedded partner or
a member of the team, if that partner or member of a legal person,
shall be valued at the shareholder or member in the case of tangible assets and
intangible assets at amortised cost (section 29 (2)), and in the case of
other assets book value. ".
Paragraphs 7 and 8 shall be renumbered as paragraphs 6 and 7.
92. § 25 para. 1 (b). (c)):
"(c)) the price of the securities pořízení20) except as provided in § 24 para. 2
(a). r) and w) ".
93. In § 25 para. 1 (b). (d)) at the end of these words: "connect and
cash provided to employees in addition to wages, if you qualify for this
performance provides a special prescription, or part of the transactions which
exceeds the claim as determined by special regulation ".
94. In § 25 para. 1 (b). f), the words "referred to in section 24 shall be replaced by
"default interest".
95. In § 25 para. 1 (b). k) after the word "expenses" shall be replaced
"the (cost)", at the end of the comma is replaced by a semicolon and connect this
the words: "the expenses and revenues (costs) shall be assessed for each device
separately, ".
96. § 25 para. 1 (b). o) is added:
"about) the residual price (§ 29 para. 2) tangible and intangible
the assets of the eliminated as a result of the transfer, donation or not to
which is not a taxpayer shall, according to the specific rules, ".
97. In § 25 para. 1 (b). p) at the end of these words that connect
including notes no. 28 d) is added: "If this is not a repair expense
cultural monuments or national monuments ^ 28 d)
28 d) Law No. 20/1987 Coll. on State heritage preservation, as amended by
amended. ".
98. In § 25 para. 1 (b). with) the words "are deleted from the transfer
real estate ".
99. § 25 para. 1 (b). t) is added:
"t) entertainment expenses, which are, in particular, expenditure on entertainment,
snacks and gifts. For the gift is not subject stored business
name or trade mark of the provider of the gift, whose value
does not exceed $ 200. "
100. § 25 para. 1 (b). w):
"w) interest on loans, loans, issued bonds, certificates of deposit,
of certificates of deposit and deposits them on a par with ranking and bills of Exchange,
the release gets the bills the debtor funds (hereinafter referred to as
"loans and loans"), and that at the amount of interest on the amount by which the total of the loans and
loans
1. provided by the entities that are involved in directly or indirectly on the
the management, control or capital of the recipient of the loan and the loan, in the course of
the reporting period exceeds six times the amount of equity, if the
the recipient of the loan and loan bank or insurance company, or four times the amount of the
equity for other recipients of credit and loans,
2. provided by entities that do not have a registered office or residence in the territory of
The United States, if not participating directly or indirectly in the management,
control or the recipient of the loan and equity loans, during the tax period
exceeds 10 times the amount of equity.
To the credits and loans being loans and loans, or part thereof, of
which interest are included in the entry price of the property, and further proven
granted interest-free loans and borrowings. Participation in the control or equity according to the
points 1 and 2 means ownership of more than 25% of the shares in the
assets or shares with voting rights. This provision shall not apply to
taxpayers referred to in § 18 para. 3, on the stock exchange, 28a) to Fund
the national majetku18) and to the taxpayers referred to in § 2, ".
101. § 25 para. 1 (b). x):
"x) interest and other income provided by the employer of the deposits
more than the average amount of common interest for the relevant accounting
period. The average amount of common interest shall be determined by reference to the interest
provided by the Bank, for which the employer has established a current account, or
with banks in the place of residence of the employer. If there is a
concluded on multiple years, it is the average amount of interest at the time of
conclusion of the contract ".
102. In § 25 para. 1 (b). y), the words "interest on loans for waiting for duty"
replaced by the words "interest on the deferred amount per period of time waiting for duty and interest
of late, which are accessory to the duty ".
103. § 25 para. 1 (b). from):
"from the value of the claim or price) pořízení20) ceded receivables with
the exception specified in § 24. ".
104. In § 26 para. 2 the words "are deleted, draught animals, breeding and
racehorses "and at the end of connect these sentences:
"For the individual movable assets shall be also manufacturing facilities, as well as
equipment and articles used to operate the service (performance) and other
devices and objects that the building or construction does not constitute a
functional whole, even if they are firmly associated with it. A set of movable assets
a separate technical-economic determining means part of the
production or other unit. The file is necessary to register the sale of goods
specifically so as to provide the supporting technical and value data
each of the matters listed in the file, specify the main functional
of the subject and of any changes to the file (acquisitions, disposals), including data on
the date changes, the extent of the changes of input prices, individual acquisitions or
withdrawals, the total cost of things and then file the depreciation amounts, including their
changes resulting from a change in input price of movable assets. File
movable assets shall be classified into depreciation groups by main function
of the subject. ".
105. In § 26 para. 6, after the words "yearly depreciation" shall be replaced
"calculated in accordance with section 31 and 32".
106. section 26 para. 7 read as follows:
"(7) Depreciation in the amount of one half of the annual depreciation calculated according to § 31
and 32 can be applied
and tangible assets and) intangible assets accounted for in property
the taxpayer at the beginning of the relevant tax year, if the
during the reporting period
1. to dispose of assets before the end of the reporting period, if the
during the reporting period has not been applied depreciation under points 2 and 3,
2. to transfer the assets to other legal or natural person under the
Special regulations, 29a) that is registered in the property to the taxpayer on the date
preceding the date of the transfer of assets,
3. to exit the business or other self-employment,
cancellation without liquidation, liquidation or bankruptcy of the
the assets of a registered on the date of their business or other separate
labour, the date of cancellation without liquidation, on the date of
preceding the day of entry into liquidation or the day preceding the day of the
the effectiveness of the Declaration of bankruptcy,
4. to end the tenancy relationship when the depreciation of the technical evaluation of the
the lessee (section 28 (3)),
(b)) of tangible fixed assets and intangible assets accounted for in property
the taxpayer at the end of the tax year in which the taxpayer continues to
depreciation of the original owner filed pursuant to § 30 para. 12,
(c)) of tangible fixed assets and intangible assets accounted for in property
the taxpayer throughout the tax year for the taxpayer, who joined the
liquidation during the tax period. ".
107. section 27 (b). (f)):
"f) movable cultural monuments and their files,".
108. In paragraph 27 (b). h) after the word "taken" following the word "compulsory".
109. In paragraph 27 (b). I), the words in brackets shall be replaced by "for example. protective
mark, technical or other economically useful knowledge ".
110. In section 27 is at the end of paragraph (i)) is replaced by a comma and dot connects
the letter j) is added:
"j) inventory of surplus tangible assets and intangible assets
established in accordance with a special regulation 20). "
111. In section 29 para. 1, point (b)) the following new point (c)), which
including notes # 31b) is added:
"c) input price of immovable cultural monuments means the cost of construction
determined in accordance with the specific rules ^ 31b) without taking account of the category of
cultural monuments, historical cultural monuments and age to the price
art and uměleckořemeslných works, which are part of the construction,
31B) section 13 of the Decree No. 178/1994 Coll., on the valuation of buildings, land and
permanent crops. ".
112. In section 29 para. 1, letter c) renumbered as paragraph (d)),
added:
"d) reproduction purchase price determined in accordance with the specific legislation or
the court-appointed expert in other cases; among taxpayers who have
rental income under section 9, should be the replacement cost
fix already at the start of the lease. ".
In the last sentence of paragraph 1, the words "to (c))" shall be replaced by "to (d))".
113. In § 30 paragraph 2. 1 in depreciation Group 5 the words "50 years" shall be replaced by
the words "45 years". In the last sentence, the words "in paragraphs 5 and 6" shall be replaced by
the words "in paragraphs 6 through 8".
114. In § 30 paragraph 2. 2 at the end of the second sentence the following words: "connect with
the exception referred to in paragraph 12 ". The last sentence is deleted.
115. In § 30 paragraph 2. 4 at the end of this sentence connects:
The "depreciation applied by the original lessor (the assignor) under this
the provisions do not change when the assignment of a leasing contract
subsequent purchase of the leased tangible property without changing their conditions on
the transferee and the transferee of the proceeds in the depreciation that had begun the main
the landlord (the assignor). ".
116. In § 30 paragraph 2. 5 are deleted in the first sentence, the words "and intangible
property of "and the words" and intangible assets ", and in the second sentence, the words" and
intangible assets ".
117. In § 30 paragraph 2. 7, the words in brackets "scope 411 8, 416, 535 4"
replaced by the words "in the standard classification of products marked with the code
28.62.50, 29.56.24 and 29.52.40 ".
118. In section 30 the following new paragraphs 9 to 12, including notes
# 31 c) and 31 d) is added:
"(9) the annual depreciation pursuant to paragraphs 4, 6 and 8 shall be determined to the nearest days
or to the nearest number of whole months, starting from the month following the date on
in which conditions were met for depreciation. The date of fulfilment of the conditions is
day of registration of the property owned by the taxpayer, and the depreciation referred to in paragraph
4 at the same day, when it was leased to the matter left to the tenant in accordance with the
a leasing contract with the subsequent purchase of the leased tangible
property or in a condition fit for the agreed or customary use.
(10) in the opening of (their) depreciation in accordance with paragraphs 4, 6 and 8 in the
during the reporting period can be applied only in the amount of annual depreciation
attributable to this tax period, depending on the selected method
the determination of the accuracy of the depreciation referred to in paragraph 9.
(11) the Depreciation provided for in paragraphs 4, 6 and 8 are rounded to whole
the Crown up.
(12) the depreciation that had begun in the original owner continues
and the legal successor of the taxpayer)
(b) a company or cooperative) in tangible fixed assets and intangible assets
assets acquired a companion or a member of the cooperative living
or established in the territory of the Czech Republic, for which the assets included
in the company's assets,
(c) the taxpayer assets), and intangible assets acquired
the silent partnership contribution resident on the territory of the Czech Republic
together with the acquisition of proprietary rights in such property, if still
companion had prior to deposit the assets included in the
the company's assets,
d) silent partner in tangible and intangible assets acquired by returning
of its contribution, if acquired ownership rights in such property,
e) taxpayer for tangible assets and intangible assets, which took
the transfer can be done in accordance with special regulations) or 31 c can be ^ ^
transfer due to the limitation of State organizations, ^ 31 d)
(f) the lessee of a file) movable and immovable property (article 28, paragraph 2),
g) mentions the Treaty when the assignment of financial lease
buying a lease, if he respects the agreed total amount of rent,
the purchase price and to shorten the term of the lease originally set.
31 c) of Act No. 92/1991 Coll., as amended. Act No.
172/1991 Coll., on the passing of some of the things from the assets of the Czech Republic
ownership of the municipalities, as amended.
31 d) Act No. 108/1990 Coll., on the State of the business. Law No. 9/1993 Coll.
about Czech railways, as amended. ".
119. In § 31 para. 1 the annual depreciation rates depreciation Group 5 amended
as follows:
"The depreciation in the first year and in subsequent years for increased
group depreciation depreciation entry price
5 1.0 2.25 2.25 ".
120. In § 32 para. 1 the coefficient for accelerated depreciation
in depreciation Group 5 is amended as follows:
"The depreciation in the first year and in subsequent years for increased
depreciation the depreciation trade-in price group
5 45 46 45 ".
121. In § 32 para. 3 (b). a), the words "the price" shall be replaced by
"increased book value".
122. In § 33 para. 1 is deleted at the end of the dot and connect this
the words "as defined in § 26 para. 2 through 4, which the entry price for this
assets increased in the tax year of more than $ 10,000. ".
123. section 34 reads:
"§ 34
The items deductible from the tax base
(1) From the tax base of tax loss can be deducted, which was established in
the previous tax period, within a maximum of seven tax periods
following immediately after the year in which it was reported. U
the taxpayer, who is a companion to a public company,
tax loss adjusted by the portion of the tax base or part of a tax loss
a public company; While this part of the tax base or tax
loss is determined in the same proportion in which they are distributed profit
the social contract, otherwise equally. 9b) for the taxpayer that is
General Partner of the limited partnership, shall be adjusted by the portion of the tax loss
the tax base or part of a limited partnership loss attributable
komplementářům; While this part of the tax base or tax losses on the
individual general partner shall determine in the same proportion as is
distributed part of the profit attributable to the general partner under the social
the Treaty, otherwise equally. 9 c) for the first time, you can use this provision in
tax losses incurred for the tax year 1993. This provision shall
does not apply to mutual funds and investment funds. 16)
(2) for the determination of the tax losses that can be deducted pursuant to paragraph 1,
the provisions of § 23 to 33. In a limited partnership, the tax loss
reduced by the amount per komplementářům. 20a)
(3) from the tax base can taxpayers deduct the
and) 10% of the entry price of tangible fixed assets in accordance with annex zatříděného to
This Act in depreciation groups 1, 2 and 3, except as specified in
paragraph 5, if its first owners,
b) 15% of the price of the input device for the purification and treatment of water indicated in the
Standard classification of products used in the construction projects of 29.24.1 code
classified standard classification of production code 46.21.64, with the
the exception referred to in paragraph 5, if its first owners,
c) 15% of the entry price sorting and finishing equipment
evaluation of secondary raw materials included in section 29 Standard
classifications of products which are processed in the secondary raw materials
37.20 37.10 groups and Standard Classification of products, with the exception of
referred to in paragraph 5, if their first owners.
When the ownership of tangible property can be a deduction only in the
proportionally based on property rights. The deduction can be claimed in the
the tax year in which the taxpayer said tangible assets to the
the use of 20) this provision cannot be applied in the tax year in
where will their business or other self-employed
activity, to enter into liquidation or bankruptcy.
(4) the Deduction referred to in paragraph 3 can be applied early in the taxation
the period in which tangible fixed assets is recorded in the assets of the taxpayer.
You can record the assets means putting the asset into use according to the
Special předpisu20) and for the taxpayer, that is not the entity,
issuance of an accounting document.
(5) the deduction referred to in paragraph 3 cannot be applied to
and) airplanes, motorcycles and cars, are not used
the operators of the motorized road transport operators and driving instructors to
the basis of issued the concession,
b) tangible fixed assets designated in the standard classification of products code
18.5 (apparatus for household use, not elsewhere specified), HR € 32.30 (tv and
radio receivers, apparatus for recording and reproducing or
image and similar equipment and accessories including antennas and parabolic
antennas of all kinds), 35.12 (recreation and sport boats), 22.4
(furniture), 22.6 (musical instruments), and 36.63.76 (artificial flowers, foliage,
fruit and products made from them),
c) tangible assets located abroad or used abroad
continuously for more than 183 days in the tax year
d) tangible assets acquired the donation,
(e) the technical assessment) (section 33), with the exception of the technical evaluation of the
conducted in the placing of tangible assets to use,
f) tangible assets used only in part to ensure that the taxable
income.
(6) the application of the deduction provided for in paragraph 3 is bound to the terms and conditions,
that there will be disposing of assets, with the exception of the disposal as a result of damage
caused by a natural disaster [section 24, paragraph 2, point (a). l)] or rentals
of the property, within three years following the year when the deduction
applied. Failure to comply with those conditions, it is the taxpayer required to increase
the economic result of the claimed deduction in this tax year, when
the conditions violated (§ 23 para. 3).
(7) If you cannot apply the deduction provided for in paragraph 3, in the year of registration of the
tangible assets on the ground that the taxpayer has reported tax loss or
the tax base (tax base reduced by the tax loss) less than the deduction
in accordance with paragraph 3, you can deduct the remaining part of the exercise or in the
the next tax period in which the taxpayer reports the tax base
(a reduced tax base of tax loss).
(8) a taxpayer who is a natural person, the deduction only if the
the new tangible fixed assets used for the achievement of income pursuant to section 7 and 9. About
the deduction referred to in paragraph 3 may not be to reduce revenue under section 6.
(9) for the taxpayer, who is a companion to a public company,
You can deduct the increase and the proportion of the deduction referred to in paragraph 3
established a public trading company; While proportion of deduction
shall be in the same proportion as it doled out the gain or loss
under the social contract, or equally. 9b)
(10) the deduction provided for in paragraph 3, determined the limited partnership is
divides the general partner and the limited partnership in the same proportion, in
which divides the gain or loss. ^ 19 c) in the case of the taxpayer that is
General Partner of the limited partnership, the deduction under paragraph 3
increase the part attributable to komplementářům; While this proportion
part of the deduction for an individual general partner shall determine in the same proportion, in
What is the distributed portion of the profit or loss attributable to the
General partner under the social contract, or equally. 9 c)
(11) the ability to subtract the tax losses referred to in paragraph 1 excludes authorization
exemption from taxes. ".
124. In § 35 para. 1 (b). and), the word "worker" shall be replaced by
"employee", the word "capabilities" are deleted the comma and connect
the following words: "and the proportion of that amount, if the result is
converted number of employees referred to in paragraph 2 decimal number ".
125. section 35 para. 1 (b). (b)):
"(b) the amount of € 26 500) each employee with altered working
capabilities of disabled people, with a heavier ".
126. In § 35 para. 1 (b). (c)), the word "workers" shall be replaced by
"employees".
127. section 35 para. 2 including notes no. 34) and 34a):
"(2) for the calculation of the discount is determined in accordance with paragraph 1, the average annual
number of employees with altered working ability and
employees with altered working ability with heavier health
disabilities, which is calculated for the relevant tax period as a proportion of
the total number of hours worked by these employees for the taxpayer,
plus hours not worked due to leave on
annual leave, obstacles at work and inability to work, for which they are
provided health insurance benefits, and the total annual fund
working hours for one employee working on the full
working time provided for by specific provisions. ^ 34) calculated according to the proportion of the
rounded to two decimal places. ^ 34a)
34) section 83 of the Act No. 65/1965 Coll., as amended. Decree
The Ministry of labour and Social Affairs No. 63/1968 Coll., on principles for
shortening the length of weekly working time and for the introduction of operating and working
arrangements with five-day working week. Decree of the Federal Ministry of
labour and Social Affairs No. 121/1982 Coll., on some editing work
of the times.
34A) § 46 of Act No. 337/1992 Coll. ".
128. § 36 including note No. 35):
"§ 36
Special tax rate
(1) the Special income tax rate resulting from resources in the territory of the United
States for the taxpayers referred to in § 2 (2). 3 and § 17 para. 4 with
the exception of the permanent establishment (article 22, paragraph 2, and 3)
and 25%),
1. from the revenue referred to in § 22 para. 1 (b). (c)), f) and (g)), points 1, 2, 4 and 6
with the exception of revenue, for which a special tax rate is fixed in
paragraph 2 (a). (c)), and (d)),
2. income from the rent [section 22 (1) (b), (g)) point 5] with the exception of
referred to in point (b)),
(b)) 1% of the rent for a financial lease with subsequent purchase of the lease.
(2) the Special income tax rate resulting from resources in the territory of the United
States for the taxpayers referred to in § 2 and 17, if not in paragraph 1
unless otherwise specified, shall be
and 25%),
1. from the interest or dividend income from shares, interim certificates,
share certificates, bonds, certificates of deposit and deposits them on a par with
built, coupons and coupons,
2. from the profit shares from the holdings of companies with limited liability,
the participation of general partners of the limited companies
3. from the profit-sharing and the like to claim membership in cooperatives,
4. from the profit of the silent partnership,
5. from the differences in employee stock purchase [§ 8, paragraph 3
(a). and)],
6. from a share of the settlement upon termination of the participation of a partner in the company with
limited liability company, a limited partner in a limited partnership and the dissolution of
membership in the team except as provided in subparagraph (c)),
7. share of the liquidation of a shareholder in the joint-stock company,
partner in the company with limited liability, a limited partner in a limited partnership
the company and a member of the squad in the team except as specified in subparagraph (a)
(c)).
The taxable amount consisting of income referred to in paragraphs 6 and 7 shall be reduced by
the acquisition price of a share of a company or cooperative,
8. interest income and other earnings, winnings from deposits on their books and
deposit accounts accruing to taxpayers referred to in § 17, with the exception of
interest arising from mutual úložek (deposit) banks within the
the interchange of the financial market, and with the exception of the interest on the deposits of insurance companies for
banks.
Interest or income is dividendovým for the purposes of this Act, means the
income from securities in the money supply. For shares in the profit
referred to in points 1 to 3, for the purposes of this Act, consider the amount of used
from profit after tax on the increase in the contribution of a shareholder or a member of the deposit
with the exception of the increase in deposit based on the increase in the
property from the estate of an equity capital limited company
limited or public limited company, ^ 35)
(b)) 20%, and that
1. from the winnings in lotteries, sweepstakes, and other similar games with the exception of
winnings from lotteries, betting and other similar games based on
permit issued under a special předpisu12) [section 10, paragraph 3 (b))],
2. from the prices and any winnings from the promotional contests and promotional sweepstakes [§ 10
paragraph. 1 (b). h)], of the prices of the tenders and of sports competitions
[section 10, paragraph 1, point (a). ch)], except for the prices of the competitions and prize draws, which
are exempt from [§ 4 (1) (b), (f))],
3. interest income and other earnings from the deposits received by the employer from
its employees (§ 8 paragraph 6),
(c)) 15%,
1. the income accruing to individuals of interest, winnings and other income from
certificates of deposits on the books of interest on the funds in the
deposit accounts, interest income from deposits on current accounts, which, according to
conditions of the Bank are not intended for business, for example. sporogiro accounts
Foreign Exchange accounts [§ 8 paragraph 1 (b) (c))],
2. from the benefits of the pension insurance with State contribution, net of
paid posts and on State pension insurance allowance [(§ 8
paragraph. 1 (b). e)], and the indemnity for the survival of a particular
age, less premiums paid [section 8, paragraph 1 (b), (f))],
3. the amount of additional interest in the context of the transformation of cooperatives in accordance with
the specific rules, 13) and also in the case when they are paid to the Member
the transformed cooperative upon termination of membership or companion
company with limited liability and komanditistovi in a limited partnership
the company, which arose under the transformation project of the dissolution of
their participation as part of a share of the settlement, or as part of the
liquidation value when disposing of cooperatives, joint-stock company,
company with limited liability companies and for limited partnerships in the case
limited partners,
4. income from the legal relationship under section 6 (1). 4,
d) 10% of the income of authors for the contribution to newspapers, magazines, radio or
television (§ 7 para. 8).
(3) the taxable amount for the special tax rate is only a receipt, if in
This Act does not provide otherwise. The taxable amount of income referred to in
paragraph 2 (a). and) points 1 and 5 shall be determined separately for each
securities, even in the case of securities of the same type from the
one issuer. The tax base is reduced by the portion of the base nezdanitelnou
taxes (section 15) and is quoted to the nearest Crown down. In the case of the term deposit
account through foreign currency tax base down in a foreign currency,
without rounding.
(4) in dividend income from shares and units of investment funds
sheets is the basis for a special tax rate referred to in paragraph 2 (a).
and) intake of these securities, decreased in proportion to the income
mutual funds and investment fondů16) subject to a special rate
the taxes referred to in paragraph 2 and the proportion of the income from State
bonds, falling on this basis, that have been recorded in the
the benefit of the proceeds of the investment or mutual fund taxation
period to which dividend income arising from the investment fund or
a unit trust is related. Proportion of the load on this basis is
down in the same proportion in which they are distributed profit specified to payday
dividends to shareholders or owners of investment certificates. This provision
shall not apply if the recipient of the dividend income from shares
investment funds and of the investment certificates is the taxpayer referred to in § 2
paragraph. 3 and § 17 para. 4.
(5) in the case of dividends and shares in profits arising from the business of the company with
the exception of the investment fund or cooperatives, which have at least
a 20% share of the equity of a company or other business
the cooperative, the tax base for the special tax rate referred to in paragraph 2
(a). and) reduces the rata dividend, profit share or other
like the benefits of membership in the cooperative which is subject to a special rate
tax attributable to this basis, arising from not less than 20 per cent
participation in other companies or cooperative, which was the transaction data, incorrect
for the benefit of the proceeds in the respective tax period to which the income
related. The amount of the share of the private equity business of the company or
the team is assessed as of the date of the decision of the general meeting or the Member
meeting this other business of the company or cooperative for payment
dividends or a share in the profits. Dilute an aliquot portion of the reduced basis
the tax shall be determined in the same proportion in which they are distributed profit specified to the
payment of dividends, profit shares or other similar benefits from the
membership in the cooperative to shareholders, associates or members of the cooperative.
This provision shall not apply if the recipient of the dividends of the shares
the profit is the taxpayer referred to in § 2 (2). 3 and § 17 para. 4.
(6) if the Resulting revenue referred to in paragraph 2 for the benefit of the Pension Fund,
the tax withheld shall be considered as a special rate for an advance on the pension tax
the Fund, which will be reallocated as part of tax under section 38a.
(7) in the case of pension funds, 9a) mutual funds and investment fondů16)
Special income tax rate is 25% of the difference by which the income from
the sale of shares, interim certificates, investment certificates, 20a) bonds with
option to buy the shares and bonds, which carry a right to
the shares are issued, the 20b) in the tax year exceed the value of the acquisition.
35) section 144 and 208 of the Act No. 513/1991 Coll., as amended. ".
129. § 38 paragraph 1(a). 1 reads as follows:
"(1) for tax purposes, except as specified in paragraph 2, are used
the foreign exchange market rates announced by the Czech National Bank (foreign exchange, foreign currency)
applied in účetnictví20). If the taxpayer is not an accounting
the unit shall be used except as provided in paragraph 2 of the single rate.
This rate is calculated as the annual average rate of "Center" (foreign exchange, foreign currency)
set by the Czech National Bank on the last day of each month
of the reporting period. The single rate shall apply always and for income from
dependent work and for course credit for the tax paid abroad. ".
130. In § 38 paragraph 1(a). 2 in the first sentence after the words "when converting ' shall be
These words: "the taxable amount and".
131. in paragraph 38, the following new section 38a, 38b, 38 c, 38e, 38f, and 38d, which
including notes no. 39), 39a), 40) and 41):
"§ 38a
Backup
(1) income tax shall be paid in the course of the prepayment period.
The advance period is the period from the first day following the expiry of the
the closing date for the submission of the tax return for the previous tax year
the period up to the last day of the period for filing a tax return in
the following tax period. When calculating the amount and periodicity of payments on account
prepayment period is based on the last known tax liability. For
the last known tax liability for calculation of periodicity and above
advances in the prepayment period, also considered the amount that the taxpayer's
alone calculate and said in tax (additional) return for the period
immediately prior to the zdaňovacímu period, with effect from
the next day after the deadline for the submission of tax (additional) return
the efficacy assessment (measured) taxes. ^ 39a) Clearing of advances is done
by a special Act. ^ 40)
(2) the backup does not pay the taxpayers ^ 39) whose last known tax
obligation to ^ 39a) does not exceed $ 2,000.
(3) the taxpayers whose last known tax liability exceeded 20 000
CZK, but does not exceed 100 000 $, payable half-yearly tax on common
the tax year in the amount of 40% of the last known tax liability.
The half-yearly backups are due within 30. June and 15 September. December.
(4) the taxpayers whose last known tax liability exceeded 100
000 CZK, but does not exceed Eur 10 0000 0000, the quarterly tax advances
on common taxation period, in the amount of 1/4 last known tax
obligations. Quarterly backups are due by the end of each
calendar quarter. Backup for the last calendar quarter, however,
due to a 15. December.
(5) the taxpayers whose last known tax liability exceeded 10 000
EUR, the monthly advances on the tax on common taxation period, in
the amount of 1/12 the last known tax liability. The monthly advances are due
by the end of each calendar month. Backup for December, however,
due to a 15. December.
(6) a taxpayer with whom the tax base consists of the sum of the partial tax bases,
the advance referred to in paragraphs 3 to 5 shall not apply if one of them is even a partial
the income tax base from employment and functional benefits, and this
partial tax base is more than 50% of the total tax base. If the
partial tax base from employment and functional benefits less than 15
%, the backup is calculated in accordance with paragraphs 3 to 5 of the total base
the tax. If the partial tax base from employment and functional benefits
15% or more but less than 50%, you pay the advance referred to in paragraphs 3 to 5 of the
at half rate.
(7) if the latest tax liability related to only part of the tax
period, the taxpayer, the income tax of legal persons responsible for
payment of advances, calculate the final tax liability as if the
related to the entire tax year. The calculation shall be carried out so that the last
known tax liability, relating to that part of the reporting period, divided by the
the number of months for which the taxpayer receiving taxable income, and
is multiplied by twelve.
(8) when you change a tax in the current tax year is backup to
that time due does not change with the exception of the provisions of paragraph 7.
(9) the Taxpayer is not required to pay tax, if he ceases
from where he went by the taxable income or has lapsed source
taxable income from repayments following the day on which
to change the facts; These facts the taxpayer shall notify the
the tax under the special law. ^ 41)
(10) the payment of the advances referred to in the preceding paragraphs shall not apply to income,
which are applying the special tax rate in accordance with § 36 odst. 1 to 6, and on
income from employment and functional benefits, except for income from
dependent work arising from abroad, the taxpayer does not have a taxpayer
at the same time other income subject to tax.
section 38b
The minimum amount of tax
Tax or tax including tax increase, if not prescribed, and do not apply, or
shall, if it does not exceed $ 100 or the total taxable income does not make for
natural persons, more than $ 6000. This does not apply where the tax or
the advance on the tax deduction.
section 38 c
Foreign tax payer
Tax payer ^ 39) under section 38d, 38e and 38 h means the taxpayer also referred to
in section 2 (2). 3 and § 17 para. 4, which is on the territory of the United States permanent
establishment (article 22 (2)) or employs its employees here for more than
183 days except in cases of provision of services within the meaning of the provisions of section 22 of the
paragraph. 1 (b). (c)).
§ 38d
Withholding tax under the special tax rate
(1) a tax is withheld from earnings, including backups, which are covered by
special tax rate in accordance with § 36 odst. 1 to 6. The deduction is required to make
tax payer, except as specified in paragraph 2, for payment, remittance
or payment in favour of the taxpayer, no later than on the day of the
the commitment will be charged in accordance with the applicable accounting regulations.
(2) in dividend income from shares, interim and
profit shares referred to in § 36 odst. 2 (a). a) points 2 to 4 of the payer
taxes required to bring down the tax when paying out the dividend income or market share
profits, however, at the latest by the end of the third month after the date of the decision of the General
meeting or meeting of members for the distribution of profits. For the dividend income
arising out of the participation certificate of tax payer is obliged to bring down tax when
the payment of the dividend income, but not later than by the end of the third month
After the date of the investment company's decision on profit distribution/unit
the Fund. In the payment of advances on such income tax payer is obliged to knock
the tax on the date of payment of the advance.
(3) the taxpayer is obliged to pay the tax withheld at source, to your local
the tax administration not later than the end of the month following the date on which the
required to make the deduction referred to in paragraphs 1 and 2. This fact, on
only foreign entities, is also obliged to notify the administrators
tax form issued by the Ministry of finance. Tax deduction is done
of the taxable amount provided for under section 36.
(4) the tax liability of the taxpayer, in terms of revenue or advances on them,
from which tax is deducted, shall be deemed proper and timely
making deductions tax.
(5) if the payer does not tax deduction of taxes at all, or does it
incorrect or withheld tax in a timely manner, the tax will be enforced on it
as his debt.
(6) the tax administrator may provide tax payer time limit for payment of the tax otherwise
withheld.
(7) at the request of the taxpayer referred to in § 2 (2). 3 and § 17 para.
4 the tax administrator "confirmation of payment of tax withheld" only
in that case, when a tax withholding to determine the identity of the
the taxpayer.
(8) the taxpayer to whom the payer of income from employment and
emoluments collide tax higher than specified, returns the tax payer
the overpayment, if after three years from the end of the reporting period, in
where the overpayment arose. The tax payer will reduce the excess returned to the nearest
payment of the tax withheld the tax. The taxpayer, which the payer
income from employment and functional benefits have hit a tax
the specified amount, it may, in addition, if you are otherwise since
the tax was incorrectly deducted, 12 months.
§ 38e
Ensure tax
(1) the Ministry of finance may generally binding legal regulation save
the tax bodies that, when taken in favour of taxpayers
having some kind of revenue hit of up to 25% cash as
ensure the tax.
(2) the Ministry of finance may generally binding legal regulation to empower the
Tax Manager, to save the tax bodies in regard to the performance of the
benefit taxpayers having a particular kind of income to knock up to 25%
cash as collateral for the tax. In this mandate, shall define the detailed
conditions to ensure the taxes, in particular, the range of reasons and the type of income.
(3) to ensure the tax on taxable income of the persons referred to in § 2, of which
There is no tax is levied by deduction, the tax payer in the payment, remittance or
payment in favour of the taxpayer, no later than on the date of commitment
be accounted for in accordance with the applicable accounting rules required to knock to ensure
tax of 10% of the taxpayers referred to in § 2 (2). 3 with the exception of
in cases where the deposit is withheld pursuant to § 38 h. If, however, the proportion of
of a shareholder of a public company or the general partner's share
the limited partnership on the profits of the company, ensuring the tax
in the amount calculated in accordance with section 16.
(4) to ensure the tax on taxable income of persons under section 17, of which
There is no tax is levied by deduction under special tax rates, tax payer
for payment, remittance or payment in favour of the taxpayer,
not later than on the date when the obligation be accounted for in accordance with the applicable accounting
regulations, be required to bring down the tax in the amount of collateral
and) 10% of taxpayers referred to in § 17 paragraph 2. 4 except as provided in
(b)) who have income from sources in the territory of the Czech Republic (§
22). This obligation does not apply to banks, in the case of cash transactions
a remittance or credit the interest in banks,
(b)) tax rates under section 21 of the public share of the partnership business
the company or the general partner of a limited partnership with registered office or
resident in foreign countries at a profit.
(5) the provisions of paragraphs 3 and 4 shall not apply if it is the remuneration for the
carried out in retail, where the seller is a taxpayer referred to in § 2
paragraph. 3 or in § 17 paragraph 2. 4. are the procedures for reimbursement of rent
paid to individuals for residential premises used for housing.
(6) the amount of the tax withheld by the payer to ensure taxpayers pursuant to the preceding
paragraphs are shed by the end of the month for the preceding calendar month
to the competent tax authorities of the taxpayer.
(7) ensuring tax referred to in the preceding paragraphs, the tax administrator may
consider the tax liability of the taxpayer shall be considered satisfied.
(8) the tax the taxpayer may decide that the guarantee referred to in
the preceding paragraphs shall be less or not carried out. Against this
the decision cannot be appealed. This decision shall be binding for the payer
the tax.
(9) if the tax payer does not ensure recovery of the tax at all, or
in the correct amount or the secured amount of the tax in a timely manner, the tax will be on it
enforced as its debt.
§ 38f
Elimination of double taxation of income from abroad
(1) if the resulting taxpayer income tax according to § 2 and 5 revenue accruing from the
resources abroad, may deduct from the tax's similar tax
paid abroad, up to the amount of income tax
attributable to revenue generated from abroad.
(2) if the taxpayer revenues Arise from the State, with which the Czech Republic
has an agreement on avoidance of double taxation, the procedure is to the exclusion of
double taxation pursuant to this agreement. Tax paid in the other Contracting
the State, however, the payment of tax credit equal to the maximum amount that may be in the
other Contracting State chosen in accordance with the Treaty on the Elimination of double
taxation.
(3) income from dependent activities carried out abroad arising
taxpayers referred to in § 2 (2). 2 from the employer with a registered office or
resident abroad or from the employer with a registered office or residence in
The Czech Republic, if the income from dependent activities are borne by the Permanent
an establishment abroad, shall be exempted from taxation. From the rest of the income
the tax is calculated as a percentage of the taxpayer's tax burden recorded from
the tax base, without deduction of the cut part. In the event that it is for
the taxpayer more convenient, it is also for these revenue provisions of paragraph
2.
(4) if as a result of a different start or length of the reporting period
abroad does not have a taxpayer within the time limit for filing the tax return document
from foreign tax authorities shall indicate, in the tax return, implied
the amount of foreign tax base or tax attributable to the tax
the period for which the tax return is given.
(5) if the taxpayer as a result of the determination of the tax base or tax
foreign tax administrator to be his tax liability greater than
been charged, it shall proceed according to the specific tax legislation. ^ 39a) ".
39) paragraph 6 of Act No. 337/1992 Coll., as amended.
39A) § 41 para. 1 of Act No. 337/1992 Coll., as amended
regulations.
40) § 67 para. 3 of Act No. 337/1992 Coll., as amended
regulations.
41) section 33 of Act No. 337/1992 Coll., as amended.
132. under section 38f part four shall be inserted, which including the title reads as follows:
"PART FOUR
SPECIAL PROVISIONS FOR THE COLLECTION OF INCOME TAX
Special provisions for the collection of tax on the income of natural persons
§ 38 g
Tax return for the income tax of physical persons
(1) a tax return is required to submit each of which annual revenues
are subject to tax on the income of natural persons exceed $ 6000, if
This is not about exempt income and income from which tax is levied
the crash according to the special tax rate.
(2) is not required to file a tax return, the taxpayer who has income from
dependent work and emoluments in accordance with § 6 only from one or
gradually, from the more payers pay surcharges from these taxpayers (§ 38ch
paragraph. 4), if it is not required to file a tax return referred to in paragraph 3, and
the other income, in addition to the tax exempt income and income from
which the special tax is levied at a rate not exceeding $ 100.
(3) If a taxpayer income Resulting from employment from abroad, it is
required to file a tax return from this income, if the payer has no
The Czech Republic has a fixed establishment, through which it exercises on the
the territory of the United States activities, except where a permanent establishment
incurred in connection with the activities referred to in section 22 para. 1 (b). (c)),
or if the taxpayer subject to tax and other revenue.
(4) in the tax return, the taxpayer shall indicate all resources which are
the subject of taxes, except income tax exempt and the income from which is
the tax is levied a special tax rate. If they are part of the taxable income
whether or not income from employment and functional benefits, showing is the taxpayer
tax document drawn up in accordance with § 38j para. 3.
§ 38 h
Collection and payment of taxes on income from employment and from
emoluments
(1) tax payer collide advance on income tax of individuals from dependent
activities and functional benefits (hereinafter referred to as "backup") of taxable wages.
The taxable wage total revenue means from employment and from
emoluments (hereinafter referred to as "wage") zúčtovaný or paid
the taxpayer per calendar month or during the tax period, excluding income
taxable deduction according to the special tax rate, reduced by
and) amounts that are exempt from tax,
(b)) or by an employee paid amounts withheld on social
the security, to the post of the national employment policy and the
universal health insurance (hereinafter referred to as "premiums") and in
the taxpayers referred to in § 2 (2). 5 whether or not for a reduction under section 6 (1). 13
(a). (b)),
(c) the non-taxable amounts) shown the tax base; the tax base for calculating the
backup per calendar month shall be reduced by 1/12 of the tax free amount
the tax base.
(2) the advance of taxable wages or paid per calendar posted
month shall be:
Taxable wage backup from taxable wages
in excess of
from EUR to Czk
-5 0000 15%
5 0000 10 0000 750 CZK + 20%-"-5 000 CZK
10 0000 15 0000 1750 Eur + 25%-"-$ 1,000
15 0000 45 0000 3 0000 CZK + 32%-"-$ 500
45 0000 90 0000 12 600 € + 40%-"-45 EUR
90 000 and above 30 600 EUR + 43%-"-90 EUR
(3) Deposit from the remuneration of members of statutory bodies and other authorities
legal persons shall, notwithstanding the provisions of paragraph 2 shall withhold rate in
of 25%. The advance of wages resulting from the second and the next at the same time
the Bill for which the taxpayer does not tax free amounts of base
taxes (paragraph 8), or did not sign the Declaration to tax at the appropriate
the tax period under § 38 paragraph 1(a). 4, shall, notwithstanding the provisions
paragraph 2 shall withhold at the rate of 25%, unless the income taxed
According to § 6 paragraph 1. 4.
(4) the non-taxable amount to be proven from the tax base on the wife [§ 15
paragraph. 1 (b). (c))] and to the non-taxable amount of the taxable amount, which is
reduces the tax base for those receiving old-age pensions (section 15 (2)),
as well as to the value of the gifts (§ 15 para. 8), taking into account the payer until the annual
clearing of advances for the tax period.
(5) the backup when the collide or crediting wages the taxpayer to the good
Regardless, at which time the wage paid. If the payer
Payroll billing per month, collide when backup payslip for the past
month. Wages arising until the end of January for the previous tax year is
include in the basis for calculation of the advance in this period.
(6) the payer of the tax, which is paid in the tax year taxable wages
at the same time for more calendar months in the same tax period, it calculates the
backup as would have been paid in individual months, if this
the method of calculation of the advance for the taxpayer. When you use this
You cannot use the method of taxation according to § 6 paragraph 1. 4.
(7) the Deposit referred to in the preceding paragraphs shall be calculated from taxable wages
(paragraphs 1 and 6) rounded up to £ 100 to the nearest Crown up and over 100
CZK on the whole even up.
(8) If a taxpayer Receives a wage at the same time or sequentially from multiple payers per
the same calendar month (§ 38 (3)), hit by a tax payer, for which
the taxpayer does not qualify for non-taxable amounts of the tax base,
advances of wages, reduced only the amounts that are exempt from tax,
and on insurance premiums.
(9) unless the taxpayer on the annual clearing of advances is pushed
advances of wages his tax liability are met, if it is not required to
to file a return under section 38 g.
(10) if the taxpayer payroll monthly, or on a regular basis in
over longer time periods, will take the total of advance payments retained by
five days after completion of the payroll. Other taxpayers will make a total of
advance payments retained within five days after the end of the calendar month in which the
the obligation to bring the backup was created.
(11) the tax administrator may set a deadline for the removal of the backup otherwise.
§ 38ch
Annual clearing of advances on income tax of individuals from dependent
activities and emoluments
(1) a taxpayer who has received in the tax year taxable wages
only from one or more taxpayers to gradually including wages
posted by or paid to the taxpayer referred to in addition to the payer in
the time when the taxpayer for them already engages in an activity-dependent or
function, it may request in writing on the implementation of the annual clearing of advances
the last tax payer, for which a claim for non-taxable amounts
of the tax base, and at the latest within 15. February after tax
period. Annual clearing of advances does not payer for the taxpayer who submits
or is required to file a tax return for the tax.
(2) Applied to the taxpayer in the tax period shall be entitled to
non-taxable amounts of the tax base for any taxpayer, makes the
the request of the taxpayer's annual clearing of advances last tax payer in
the tax year for which the annual clearing of advances is carried out. If it is not
the taxpayer may request the last tax payer in the tax period for which
the annual clearing of advances is being carried out on the implementation of the annual clearing of advances from the
because of the demise of the payer without legal successor, asks for the implementation of the annual
clearing of advances, the locally competent tax administrator according to their place of residence
by 15. February after the tax year.
(3) the taxpayer performs the annual clearing of advances on the basis of the documents from the
all previous payers paid salary, sraženém or an employee of
the payment of the premium, the tax-free amounts from the tax base and the
deducted backups. The taxpayer is required to the documents referred to in the previous
tax period, the tax payer to submit, by 15. February
the following year. Unless the taxpayer up to 15. These papers,
annual clearing of advances tax payer does not.
(4) the calculation of the tax and the annual clearing of advances for-leads tax payer
not later than 31 December 2006. March of the total wages accounted or paid
the taxpayer all payer gradually, and that including wages accounted for or
paid by the taxpayer in the payer in addition at a time when the taxpayer
It no longer engages in an activity-dependent or function. The difference in advance
taxes withheld and calculated the tax for the benefit of the taxpayer returns, tax payer
the taxpayer as the overpayment no later than when the wages for March,
If the amount is greater than $ 50. About the excess will reduce the tax payer that is returned
the nearest advance tax payments, until the end of the tax
period, requests for refund of overpaid under a special předpisu40)
the locally competent tax administrator. Any outstanding balance from the annual
clearing of advances is the taxpayer don't shrink.
§ 38i
The liability of the taxpayers of income from employment and from
emoluments
(1) the taxpayer to whom the tax was higher than specified,
Returns the tax payer overpaid, if after three years from the end of
the tax year in which the overpayment arose. If the payer of the tax hit
the taxpayer in the current tax year advances greater than returns
the taxpayer incurred an overpayment on your backups in the following month,
by 15. February of the following year. About overpayment of tax returned
or advances will reduce the tax payer to the nearest outlet of advances tax administrators.
(2) the tax payer who have hit for the taxpayer the tax amount
Additionally it can bring, if not passed from the time the tax was
incorrectly withheld, 12 months. Tax payer who have hit for the taxpayer
deposit amount can be retrofitted for the past tax
the period shrink by 31 January. March of the following year. Including tax
taxes arising from annual tax prepayments (§ 38ch)
has not been withheld through no fault of the taxpayer may be accessory together with the tax
tax withheld by the payer within three years from the end of the tax period in which the
incorrect collision occurred. If the tax payer in arrears to knock out
poplatníkovy of wages on the grounds that he is not paid a salary, or because the
the taxpayer cannot be based on general binding rules make the deduction,
selects the underpayment of the tax domicile of the taxpayer,
which the taxpayer will send proofs of its size for further proceedings by 30
days from the day when it detects that the outstanding balance could not knock out of poplatníkovy
wages, if the amount of the underpayment exceeds $ 100. The tax administrator shall inform the
the taxpayer the amount of tax underpayment decision.
(3) the tax withheld at source or Additional backup tax payer shall levy the tax administrators
in the immediate term for the backups.
(4) the prescribed Additional tax and the prepayment of tax payer is liable
the tax authorities within five days after receipt of the payment.
§ 38j
The obligations of taxpayers of income from employment and from
emoluments
(1) taxpayers are required to keep for taxpayers whose wages deducted
backup, wage sheets, recap of the fallen to advances and tax deducted
According to the special tax rate for each calendar month and for the whole of the tax
period.
(2) the salary sheet must contain for the purposes of tax
and poplatníkovo) first and last name, also an earlier,
(b) the social security number),
c) residence,
(d)) the names and social security numbers of the persons who the taxpayer applies for a reduction in
the tax base, the amount of individual tax-free amounts, stating the reason
their recognition,
(e)) for each calendar month
1. the sum of the settled wages regardless of whether they are paid in cash or
in kind,
2. amounts exempt from total cleared wages referred to in point
1,
3. insurance premiums
4. basis for calculation of tax or tax under special rates
5. non-taxable amounts of the tax base,
6. taxable wage
7. an advance on the tax or tax under the special tax rate.
The information in points 4 to 7 shall be set according to the method of calculating the tax advances
or special tax calculation rate of income tax from dependant activity,
f) sum for the tax period referred to in subparagraph (e)) points 1 to
7 excluding tax-free amounts from the tax base and the taxable wage.
(3) at the request of the taxpayer's tax payer shall for the period for which
was paid wages, post no later than 10 days from the submission of the
request proof of summary data listed in the payroll data sheet, which
are applicable to the calculation of taxable wages, taxes, and backups. A copy of the
the document issued by the payer in the manner prescribed.
§ 38 k
The application of non-taxable amounts of the tax base in the calculation of advances
tax on income from employment and functional benefits
(1) the taxpayer is obliged to prove the facts decisive for tax payers
recognition of non-taxable amounts of the tax base in the calculation of advances
by the end of the calendar month in which such circumstances have occurred.
Submitted documents shall take account of the taxpayer beginning with calendar
the month following the month in which those facts to the payer
taxes shown. Submitted documents attesting to the fact that
the taxpayer or dependent child is a student or a student consistently
in preparation for future study or profession prescribed training,
However, the tax payer will take into account already, starting with the calendar month in which the
These facts will be tax payer. When taking up employment
the time limit is not observed, if the taxpayer proves these facts within 30 days from the
date of entry into employment.
(2) if born, however, the taxpayer, the taxpayer's child to this fact
be taken into account already in the calendar month, in which he was born, where the
taxpayer's birth the taxpayer within 30 days after the birth of the child.
(3) If a taxpayer Receives for the same calendar month a wage at the same time, or
gradually, from the more taxpayers, taking into account the tax free amounts from
the tax base of only a single tax payer, which applies the taxpayer shall be entitled
referred to in paragraph 1.
(4) the tax payer shall take into account the tax free amounts from the tax base,
signed by the taxpayer within 30 days after the entry into employment and annually
by 15. February to the relevant taxation period statement
and what they really are) with him, made for the granting of non-taxable amounts
of the tax base, is clicked. When and how have changed,
(b)) that, for the same tax period and for the same calendar month
the reporting period does not apply at the same time qualify for non-taxable amount from
the tax base or the basis for calculating the tax payer for another
taxes at the same time on the same period of the calendar year has not signed in
another declaration to the tax payer and that they qualify for non-taxable amount from
the tax base or the basis for calculating the tax on the same persons for the
the same calendar month in the tax year does not apply at the same time another
the taxpayer,
(c)) that the beneficiary of the retirement pension.
(5) the tax payer calculate taxes and clearing of advances and at the same time
taking into account the tax free amounts from the tax base on the wife and to
the non-taxable amount for those receiving old-age pensions (section 15 (2)) for
the immediately previous tax year, signed by the taxpayer up to 15.
February for this period a written declaration stating,
and that without receiving in the past) the tax period in addition to the wages from one
payer or from multiple payers including wages Additionally paid
or these payer cleared at a time when it no longer engages in
work, or function, of the income taxable deduction according to the
special tax rate and income that are not subject to tax or
are exempt from tax, other income subject to income tax
individuals higher than 2000 CZK
(b) whether it has received in the past) the tax period from other payers
taxes including wages Additionally paid or settled against the payer in
a time when it no longer engages in an activity-dependent or function, in addition to
taxable income deduction under the special rates of tax and revenue,
that are not subject to tax or exempt, income
taxable income from employment and from
emoluments,
(c)) that the wife (husband) living in a household that applies
non-taxable amounts of the tax base, not in the past tax
the period of their own income in excess of $ 24,000 per year limit,
(d)) what was the amount of his retirement pension, if in the past the tax
the period does not exceed 24 000 CZK.
(6) unless the taxpayer the grounds for recognition
non-taxable amounts of the tax base and to sign a declaration in the
the prescribed time limit, the taxpayer shall take into account the above, additional
during the annual clearing of advances, where the taxpayer is not later than the 15.
February of the year following the end of the reporting period.
(7) If, during the year to change the grounds for recognition
non-taxable amounts of the taxable amount, the taxpayer is obliged to notify the
in writing (e.g. by a change in the statement) tax payer no later than the last day
the calendar month in which the change occurred. Tax payer records the change
in the payroll data sheet.
§ 38 l
The mode of proof of non-taxable amounts of the tax base from income
individuals from employment and functional benefits
(1) a claim for the recognition of non-taxable amounts of the tax base shows
the taxpayer tax payer
and a valid identity card), and that of your own, the other spouse,
or civil ID cards children older than 15 years, in the case of demonstration
the existence of the spouse and minor children (their own, adopted
children in care, which replaces the custody, and children of the other spouse, and
grandchildren). When these are not really obvious from the identity card, the
It is necessary to prove the other official document. Where the taxpayer is entitled
on the recognition of non-taxable amounts on the child, shall provide the payer confirmation from
the employer's spouse, the right to non-taxable amounts on
at the same time the child does the wife (husband),
(b)) confirmation of the school and a vocational school for pupils of schools confirm that
1. adult child living with the taxpayer in a household is continuously
preparing for the future of the profession by studying or prescribed training,
2. the taxpayer is consistently preparing for future study or profession
the prescribed training,
(c)) decision on the invalidity or partial invalidity
income and proof of payment of the pension, where the taxpayer is entitled to the
the tax reduction in respect of the non-taxable amounts of the tax base due to the
he receives disability or partial disability pension,
(d)) the presentation of an identity card ZTP-P, if the taxpayer, his wife
(husband), or the holder of a dependent child,
(e) the decision of granting) old-age pension and proof of payment of the
the pension, if the taxpayer its recipient, if the pension does not exceed a year
the limit laid down in article 15, paragraph 2. 2,
(f) the tax administrator of the appropriate confirmation) according to the place of residence of the taxpayer
about the fact that
1. nourishes in the home up to the age of the adult child 26 years of age
receive a disability pension and cannot prepare for the future of the profession
or be employed for illness or long-term adverse health
the State is not able to consistently prepare for future job or is
able to prepare them only in exceptional circumstances,
2. receives another pension, whose one of the conditions is a disability, or
the application for a disability pension was rejected for reasons other than for reasons of
his disability and when overlapping of retirement, invalidity and partial
invalidity pension,
g) confirmation of the recipient of a gift of the amount and the purpose (§ 15 para. 8).
(2) the documents referred to in paragraph 1 (b). and (b).) c) to (f))
permanently, unless their validity limited. The validity of the document
referred to in paragraph 1 (b). (c)), and (e)) is subject to the condition that the taxpayer
shall submit each year by 15. proof of payment of the February income.
The documents referred to in paragraph 1 (b). (b)) is always true for the school year, for
that have been issued. The documents are valid, provided that the taxpayer and the
dependants have not changed the grounds for recognition
non-taxable amounts of the tax base.
(3) the Acts referred to in paragraph 1 (b). (f)) are exempt from administrative
fees.
§ 38 m
Tax return for the income tax of legal persons
The taxpayer is obliged to after the expiration of the tax period or part thereof for
that is the amount of the tax, file a tax return, even if the
given the tax base or tax loss reports. This obligation is not
the taxpayers referred to in § 18 para. 3, if you don't have the revenues that are
the subject of taxes, or have only income exempt from tax (§ 19) and
income from which tax is levied by deduction according to the special tax rate (§ 36
paragraph. 1 to 6). ".
133. the heading of section 39:
"PART FIVE".
134. In section 39 is deleted letter c).
Subparagraph (d)) to (f)) shall become points (c) to (e)).)
135. the existing part four shall be renumbered as part six.
136. In section 40 para. 7 (b). (d)) before the words "intangible assets"
the words "for consideration made".
137. the current classification of tangible assets and intangible assets related to
depreciation groups according to the estimated depreciation, which is
Annex to the Act of the Czech National Council No. 586/1992 Coll., is replaced by the
in this Annex:
' Annex
Act No. 586/1992 Coll.
Classification of tangible assets and intangible assets into depreciation groups
DEPRECIATION GROUP 1
^ +) ^ + +) The CPA Name ^ + + +)
(1-1) 01.21.13 cattle (bovine)
-bred
(1-2) 01.21.14 cattle (bovine)
Stud
(1-3): sheep breeding Only 01.22.11 and breeding
(1-4) Just 01.22.12: goats breeding and breeding
(1-5) 01.22.14 only: donkeys, mules and hinnies
breeding and breeding
(1-6) 01.23.12 pigs, bovine
(1-7) 01.23.13 Pork, cattle breeding
(1--8) 01.24.16 only: a flock of geese
(1-9) 01.24.17 only: a flock of geese
(1-10) 25.24.25 protective headgear
(helmets), of plastics
(1-11) 25.24.27 Office & school
articles, of plastics
(1-12) 26.15.23 laboratory glassware and glass for
health care and pharmaceutical
the purpose of the
(1-13) 26.24.1 Laboratory chemical
and technical ceramics
(1-14) the 26.81.11 millstones, grindstones
stones, grinding wheels
and similar products
(1-15) 28.62 tools
In addition to the machine tools: forming
the heat of the CPA 28.62.50
(1-16) 29.32.14 Manure spreaders and fertilizer
(1-17) 29.32.40 Mechanical device to spray,
splashing and spraying for
Agriculture and horticulture
(1-18) 29.32.50 Self-loading and self-unloading
trailers and semi-trailers for agriculture
the purpose of the
(1-20) 29.32.65 machinery and equipment for the cultivation of
hops, vines, fruit and tree species,
for fast growing process
maintenance of meadows and lawns (in addition to the
the blades), the cultivation of medicinal plants
(1-20) 29.40.5 Manual mechanized tools and instruments
(1-21) 30.0 office machinery and computers
(1-22) Only:-32.20.11-Studio recording and
reproductive technology
--apparatus for radio-telephony
(1-23) 32.20.12 tv cameras
(1-24) 32.20.20 electrical apparatus for line
telephony and telegraphy (including faxes)
(1-25) 32.30.11 only: reception apparatus for
radio-telephony or radio-telegraphy
not elsewhere specified
(1-26) 32.30.44: reception apparatus for
radio-telephony or radio-telegraphy
not elsewhere specified
(1-27) 20.6 measuring, checking, navigation and other
In addition to the equipment: precision scales,
painting and drawing instruments
and instruments for measuring length
on the ground in the CPA 33.20.3
(1-28) 20.7 the industrial control equipment
processes
(1-29) 34.10.2 two-track motor vehicles
personal
(1-30) 34.10.3 Motor vehicles used for the carriage of
ten or more persons (buses)
In addition: trolleybuses and elektrobusů
(1-31) 34.10.4 only: motor vehicles for goods
transport for rated helpful
loads up to 1.5 t (vans)
(1-32) 34.10.53 special Vehicles (for cyclists
snow, golf courses, etc.)
(1-33) 35.20.33: mining and railroad trucks
malodrážní
(1-34) 35.42 bicycles
(1-35) 36.63.2 stationery
(1-36) 36.63.74 instruments, apparatus and models, designed
for demonstrational purposes
(1-37) 36.63.76 artificial flowers, foliage, fruits and
the products made from them
(1-38) 36.63.77, in particular:-AIDS for the protection of
Hull, draw, limb
-teaching aids in addition to
plastic in CPA 25.24.27
(1-39) 72.20 intangible assets: computer
programs (software)-only magnetic
media with instructions for
the computer and knowledge. experience
of a similar nature
DEPRECIATION GROUP 2
The CPA Entry Name
(2-1) 01.22.13 horse (production, breeding, breeding)
(2-2) 17.40.2 other made-up textile articles
in particular: sails, tents, parachutes
(2-3) 17.51.1 carpets and other textile floor
coverings (unconnected with the building
the work)
(2-4) 17.52 only: rope and netting
(2-5) 17.54.38 textile articles for technical purposes
(2-6) 19.2 Haberdashery, saddlery and technical
products from natural and composite leather
(2-7) 20.30.20 construction and building parts (units)
of wood
in particular: prefabricated cells, if
they are not separate building
parts (objects) or
technological equipment
(2-8) 22.11 books, dictionaries, atlases, Globes
and the like
(2-9) 25.23.20 construction and building parts (units)
of plastics
in particular: prefabricated cells, if
they are not separate building parts
(objects) or technological equipment
(2-10) 25.24 Other plastic products
In addition:-protective blankets
head (helmets)
in CPA 25.24.25
-school and Office
needs in the CPA 25.24.27
(2-11) 28.61 cutlery
(2-12) 28.62.50 Only: tools for machine forming
heat
(2-13) 28.63.1 conclusions and closing frames with inboard
locks
(2-14) 28.71 Steel containers, of a capacity of less
than 300 liters
in particular: tanks, casks, drums, vats
(2-15) 28.72 small metal packaging
in particular: aluminum casks, drums, etc.
trays, of any material
of less than 300 litres
(2-16) 28.73.1 Products from wire
in particular: ropes and belts
(2-17) 29.11.11 marine engines
(2-18) 29.12.2 pumps and liquid elevators
(2-19) 29.22.14 only: cranes building (designed
for the construction industry)
(2-20) 29.22.17 only: a transportation device for
transport unit materials
(2-21) 29.22.18 only: a transportation device for
transport unit materials
(2-22) 29.23.13 Cooling and freezing equipment, heat
pumps
In addition: these devices for
Home
(2-23) 29.24.1 Only: the device for the treatment of water
with a capacity of 2000 equivalent
the population of
(2-24) 29.24.2 equipment and machinery for cleaning bottles,
packing, weighing, spraying
and spray machine
in particular: the personal and the other scales,
fire-extinguishing equipment, shot blasting
device coating
device
(2-25) 29.24.31 Centrifuges n.e.c.
(2-26) 29.24.32 calendering or other rolling machines
(with the exception of machines for rolling
metal or glass)
(2-27) 29.24.33 vending machines
(2-28) 29.24.40 machinery and laboratory
equipment not elsewhere specified to
materials processing procedures
involving a change of temperature
(2-29) 29.24.6 dishwasher industrial
(2-30) 29.31 Tractors for agriculture and forestry
(2-31) 29.32 Other agricultural machines
and forestry
In addition:-Manure spreaders
and fertilizers in CPA 29.32.14
-mechanical devices
to spray, spray
and spraying of liquids
and powders in the CPA 29.32.40
-samonakládacích
and samovýklopných
trailers, semi-trailers
and superstructures for fertilization
and the preparation of fertilizers
in CPA 29.32.50
-the equipment for cultivation
hops, vines,
fruit and tree species, for
fast growing
process, treating the bow
and lawns (in addition to the
mowing), for the cultivation of
medicinal plants, equipment
the service and control for
machines for fertilization in CPA 29.32.65
(2-32) 29.40 machine tools, presses and machinery
device
In addition: portable hand held
tools and instruments
in CPA 29.40.5
(2-33) 29.52.1 Machines for underground mining
(2-34) 29.52.2 for earthmoving Machines
and quarrying
In addition: with paddle wheels of excavators
and spreaders
(2-35) 29.52.3 other machinery for surface
conquest
(2-36) 29.52.4 Machines for working with mineral
fuel and on shaping and forging
forms of
(2-37) 29.52.50 crawler tractors
(2-38) 29.53.1 Machines for the food industry
and tobacco processing
(2-39) 29.54 machinery for textile, clothing
and the leather industry (including sewing
machines for household use)
(2-40) 29.56 Other special-purpose machinery (other than machines
for the home)
in particular:-machines for printing,
stitching and binding books
and offset printing
machines in the CPA 29.56.1
-laundry dryers in CPA 29.56.21
-drying machine
industrial in CPA 29.56.22
-machines for processing
plastics and rubber in the CPA 29.56.23
-machines for processing
glass in CPA 29.56.25
-Special-purpose machines for
production not elsewhere specified in the CPA 29.56.25
(2-41) 29.60.13 revolvers, pistols and other firearms
weapons including hunting
(2-42) 29.71 Electric domestic
(2-43) 29.72 non-electric appliances for
Home
(2-44) 31.10.31 only: electric generating
sets with reciprocating
diesel engine for
combined production
electric power and heat to the
2.5 MW of electrical power
(2-45) 31.10.31 only: generator sets
with positive-ignition and combustion
engines and other generator
sets for combined
the production of electrical energy
and heat over 2.5 MW
electrical power
(2-46) 31.4 Accumulators, primary cells
and the battery
(2-47) 31.50 lighting fixtures
in particular: lamps, illuminated advertising
and the characters, chandeliers, lamps
(2-48) 31.61.22 (whether or not acting as a Launcher
separate generators), other
generators and other devices
and equipment
(2-49) 31.62 other electrical equipment
in particular:-the acoustic, Visual
and signaling devices
-protective, security,
signalling, etc. device
(2-50) 32.20 television and radio transmitters
and apparatus for line telephony
and line telegraphy
In addition:-TCS in CPA
32.20.12
-Studio recording
and reproductive techniques
in CPA 32.20.11
-devices for
radio-telephony in CPA
32.20.11
-electrical equipment
for line telephony
and telegraphy in CPA 32.20.20
(2-51) HR € 32.30 television and radio receivers,
apparatus for recording and reproduction
audio or video, etc. device
and accessories (including antennas
and satellite dishes of all kinds)
In addition: reception apparatus for
radio-telephony or
telegraphy in CPA
32.30.11 and 32.30.44
(2-52) 33.10 Medical and surgical instruments
and equipment and instruments for
orthopaedic purposes
(2-53) 33.20.3 only: precision scales, drawing and drawing
apparatus and instruments for measuring
the length of the field
(2-54) 33.4 optical instruments
in particular: telescopes, optical
microscopes, lasers,
equipment and apparatus
with liquid crystals,
cameras,
kinokamery, projection
enlargers
and shrinking the device,
Flash lights, projection
canvas, equipment
printing companies, reader
the appliance
(2-55) 33.50.1 clock and watch
(2-56) 34.10.3 only: trolleybuses and elektrobusy
(2-57) 34.10.4 motor vehicles for goods
transport
In addition: motor vehicles for the
freight transport for
nominal payload
up to 1.5 t (vans)
(2-58) 34.10.51 for off-highway vehicles (dump trucks)
(2-59) 34.10.52 crane lorries
(2-60) 34.10.54 motor vehicles for special
use, not mentioned elsewhere
(2-61) 34.20.2 trailers, semi-trailers, containers
(2-62) 34.30.20 the other separate articles for
motor vehicles
(2-63) 35.12 Pleasure and sporting boats
(2-63) 35.30 aircraft and spacecraft, including the
satellites
(2-65) 35.41 Motorcycles including bicycles
with auxiliary motor
(2-66) 35.43 wheelchairs
(2-67) 35.50.1 other vehicles not mechanically
drive not elsewhere specified
(2-68) 36.1 Furniture
(2-69) 36.3 musical instruments
(2-70) 36.4 sports goods
(2-71) 36.50.4 products for fairs, for table
or social games
(2-72) 36.63.1 roundabouts, swings, fairground
attractions, a shooting range, etc.
(2-73)-intangible fixed assets:
license, rights
industrial property, etc.
technical or other economically
usable knowledge
DEPRECIATION GROUP 3
The CPA Entry Name
(3-1) 26.61.20 construction and building parts (units)
made of concrete and reinforced concrete
in particular: the prefabricated
spatial cell-parts if they are not
separate building parts (objects)
or technological equipment
(3-2) the design and construction section 28.11.10 (units)
of metals
in particular: prefabricated cells
(sheet metal)
If they are not
the separate building
parts (objects) or
technological equipment
(3-3) metal load-bearing Structure for the 28.11.21 bridges
in particular: a separate bridge
structures
to move, i.e.. If
building objects
(3-4) 28.11.22 Construction pylons, columns and
the pillars of steel and iron
in particular: a separate construction
designed to move,
i.e.. If they are not
construction objects
(3-5) 28.11.23 Other construction metal
in particular: the design of hop gardens
(3-6) 28.21 tanks, reservoirs and containers
of metals with a capacity of 300 litres
(3-7) 28.11 steam boilers and ancillary equipment,
capacitors, nuclear reactors
(3-8) 28.75.21 safes and armoured cabinets
(3-9) 28.75.22 Kartotékové cabinets
and the like, of metal
(3-10) 28.75.24 Decorative statues, statuettes
and other similar articles, metal
(3-11) 28.75.27 Other articles of base metal
not elsewhere specified
(3-12) 28.75.3 swords, cutlasses, bayonets, etc.
(3-13) 29.11.12 only: spark-ignition internal combustion
engines, reciprocating, rotary engines
(3-14) 29.11.13 Piston diesel engines with internal
the combustion of
(3-15) 29.11.2 Turbines
(3-16) 29.12.1 hydraulic and pneumatic actuators
and motors
(3-17) 29.12.3 air pumps, vacuum pumps,
compressors and fans
(3-18) 29.21.1 furnaces and industrial burners
and laboratory and related
device
(3-19) 29.22.11 Hoists and hoisting equipment
(3-20) 29.22.12 Winding equipment and winches including
for work under the ground
(3-21) 29.22.13 jacks and lifting equipment
for lifting vehicles
(3-22) 29.22.14 Cranes
In addition: construction
(3-23) 29.22.15 Stacking trucks and tractors
(3-24) 29.22.16 Lifts, skip hoists, escalators,
moving walkways
(3-25) 29.22.17 pneumatic conveyors
and other conveyors
In addition to transport equipment for:
transport of general cargo
materials
(3-26) 29.22.18 other lifting, handling,
loading or unloading equipment
(3-27) 29.23.11 Exchangers and gas turbine
(3-28) 29.23.12 air conditioners
(3-29) 29.23.14 machinery and apparatus for filtering
and cleaning of gases not elsewhere specified
(3-30) 29.23.2 Fans with the exception of table
(3-31) 29.24.1 gas generators, distilling,
filter or rectifying device
In addition: equipment for the treatment of water
with a capacity of 2000 equivalent
the population of
(3-32) 29.51 machinery for metallurgy
(3-33) 29.52.2: bucket wheel excavators and spreaders
(3-34) 29.55 machinery for the production and the final
modification of paper, cardboard or paperboard
(3-35) 31.10 electric motors, generators
and transformers
In addition: generating sets
in CPA 31.10.31 and 31.10.32
for combined production
electric power and heat
to 2.5 MW electrical
performance
(3-36) 31.2 electricity distribution and switching
device
(3-37) 32.10.1 Electrical capacitors
(3-38) 35.11 ships for passenger and freight services
including tank, fishing,
fire and pusher, tugs,
floating excavators and cranes, floating
rigs and other vessels
(3-39) 35.20 Railway locomotives, tramways,
subway cars and rail fleet
transport
In addition: trucks rolling mining
malodrážních
(3-40)--perennial crops
with a period of fertility for more than three
roky29)
(3-41) 46.21.15 only: the greenhouses for growing plants
(3-42)-intangible fixed assets:
patents
DEPRECIATION GROUP 4 ^ + + + +)
The CPA Entry Name
(4-1) 46.21.1 only: homes and buildings
-wood and plastics
--mines, bound on the lifetime of the mine
(4-2) Remote Management 46.21.3:
-pipe (gas pipelines, oil pipelines,
water supply, steam pipelines, pipelines that
and other pipelines)
--electric traction, above-ground,
underground, the communication
(4-3) local Management: 46.21.4
-piping (water supply, sewerage,
energy management, etc.)
--electrical (overhead, underground,
communication)
(4-4) 46.21.51 Works energy production, including
houses, buildings and structures on the
Open-pit mines
(4-5) 46.21.52 only: the towers and masts, Tower
storage bins (silos)
(4-6) 46.21.61 only: the stands of the stadiums of wood
and plastics
(4-7) 46.21.62 only: swimming pools and swimming pool
made of wood and plastics
(4-8) 46.21.63 Only: buildings for sport and recreation from the
wood and plastics
(4-9) 46.21.64 only:-the works of engineering and buildings
not elsewhere specified of wood
and plastics (e.g. fencing, barricades
separate)
--construction of the vineyards
(4-10) Just 46.23.13: upper rail and other
rail tracks and pathways
the cantilevered, overburden dumps and coal
the Rails fixed on
Open-pit mines
(4-11) 46.25.6 industrial chimneys
DEPRECIATION GROUP 5 ^ + + + +)
The CPA Entry Name
(5-1) 46.21.1 homes and buildings
In addition:-wood and plastics
-on surface mines,
bound on the lifetime of the mine
-greenhouses for growing
plants
(5-2) and the hanging Bridges of the highway 46.21.21
(5-3) the 46.21.22 tunnels and underground structures
with the exception of mining
(5-4) 46.21.52 only: the construction of the production with the exception of buildings
(e.g. machinery, construction basics
production and support, track rope)
In addition: the towers, masts, Tower
trays
(5-5) 46.21.61 the stands of the stadiums
In addition: from wood and plastics
(5-6) 46.21.62 swimming pools and swimming pool
In addition: from wood and plastics
(5-7) 46.21.63 Buildings for sport and recreation
In addition: from wood and plastics
(5-8) 46.21.64 Engineering Works and buildings elsewhere
not listed
In addition:-wood and plastics
-construction of the vineyards
(5-9) 46.23.11 Highway, street, road, trail
(5-10): Only the bottom of the railway 46.23.13 railway
In addition: the bottom overburden
and the coal track hard
the open-pit mines
(5-11) 46.23.14 Runway airport
(5-12) 46.23.2 areas for sports and recreation
the purpose of the
(5-13) 46.24 Works water
(5-14) 46.25.2 abstraction of water (wells)
(5-15) 28.8 other building works
+) Item = depreciation group code (1 to 5) and the serial number.
+ +) SKP = code "standard classification of products" including "classification
construction works "introduced the Czech Statistical Office (measure from 1. 11.
1993 No. 1174/93-3010) for a specific definition of the item content filling
depreciation group. If it is further referred to the "name" given the brevity of the
the wording defined otherwise, is crucial to the entry provided for CPA (section,
subsection, group, subgroup, and the class of the CPA), if the text does not explicitly
provided for the partial definition under the CPA.
+ + +) Name = semantic refinement of SKP item names for the purposes of the definition of
tangible and intangible assets (eg. the deletion of the words "parts",
"installation", "repair and maintenance"), as well as the modified texts more
clarifying content sections, groups and subgroups of the CPA--better expressing the
specific content sorting the higher degrees of the CPA, etc. --with flax
using the wording of the CPA.
+ + + +) An integral part of the home, buildings and structures (construction works) are
equipment and items that, in terms of building permits
the function and the purpose for which it is intended. Such equipment and items must
be construction work tightly linked and cannot be removed without
There has been a deterioration of the function and purpose of the building, and are usually
part of the overall delivery of the construction works.
Article II
cancelled
Article. (III)
TRANSITIONAL AND FINAL PROVISIONS
1. in respect of the taxpayer, that is not accounted for in the system of double-entry accounting,
revenues that accrue to him at the time of 15 days before the beginning of the reporting period
1995 or at the time of 15 days after the end of the tax year of 1994,
considered to be revenue of the of the tax period to which the
the taxpayer assigns. In the assessment of expenditure shall apply mutatis mutandis.
2. In the tax year 1995 can apply the expenditure of a taxpayer
(cost) of the fuel consumption of road motor vozidel23b)
included in the property of the taxpayer in accordance with § 24 para. 2 (a). k) and § 24
paragraph. 6 of Act No. 586/1992 Coll., as amended to 31. December 1994,
If they do so for all road motor vehicles for the whole of the tax
period.
3. deleted
4. in the case of income referred to in § 36 odst. 2 (a). a) points 1 to 4 of Act No.
586/1992 Coll., on whose distribution was decided by the general meeting,
membership meeting or by an investment company to 31. December
1994, the tax payer, if you have not already deducted tax, shall be obliged to bring down tax
no later than 30 June 2005. June 1995, regardless of the day of the actual disbursements.
5. The annual accounts for the year 1994 pursuant to § 38ch Act No. 586/1992 Coll.
does the Bill-to customer at the request of the taxpayer, that in addition to the income from the tax
exempt taxable income deduction and by special tax rates
for the year 1994 had no other income in excess of $ 100, and in 1994 received
wages, in addition to the taxable income deduction under the special tax rates,
at the same time from multiple payers. When you use the § 38ch wages received at the same time
from multiple payers shall be considered as wages from the previous payers and
not applicable § 38ch para. 4 the last sentence. If a dispute arises out of the annual
clearing such a taxpayer outstanding balance greater than $ 50, it collide
the taxpayer payroll tax payer no later than the end of the tax
the period in which the annual accounts of the advances were made. If the payer
the tax underpayment of wages to knock poplatníkovy on the grounds that he no longer wage
not be paid, or because they cannot be the taxpayer under the law of
reduction of this, selects an outstanding balance tax domicile
the taxpayer, which will send the taxpayer the amount of documents to the next
proceedings, if the amount of the underpayment exceeds $ 100. The tax administrator shall inform the
the taxpayer the amount of tax underpayment decision. If the taxpayer
in receipt of salary in 1994, in addition to the income tax exempt income and
taxable deduction according to the special tax rate, at the same time from multiple payers
does not request the annual accounts for the year 1994, is required to file a tax
a confession.
6. The rent pursuant to § 24 para. 2 (a). h) Act No. 586/1992 Coll., of the agreed
in the tax year 1993 taxpayers who charge in the system
a simple accounting, a cost is to achieve, maintain and secure
income proportionally attributable of the agreed period of the appropriate
the tax period.
7. For individual movable assets as defined in § 26 para. 2 of law No.
586/1992 Coll., which were until 31 December 2006. December 1994 amortized as part of
buildings and structures, the depreciation method is used, valid until 31. December
1994, and until the decommissioning of such things.
8. for the proceeds from the sale of securities acquired before 1 January 2005. January 1995
the provisions of Act No. 586/1992 Coll., as amended to 31.
December 1994.
9. In cases where the conditions for exemption were not met, the deferred
tax according to § 28 para. 7 of Act No. 389/1990 Coll., on income tax
of the population, it is the taxpayer required to pay the deferred tax no later than
the time limit for filing a tax return for the tax period in which there was a
failure to comply with the conditions for the application of delay, unless the decision of the administrator
taxes unless otherwise specified.
10. when the advances in 1995 to the period prior to the last
the deadline for filing the tax return for the tax year 1994
proceed according to the law, regulating the payment of advances to the
December 31, 1994.
11. The provisions of § 24 para. 2 (a). s) Act No. 586/1992 Coll., as amended by
This Act, allowing for the depreciation of an unsettled part of the claims arising
pursuant to Act No. 498/1990 Coll., on the conversion of foreign exchange assets and liabilities denominated in
foreign receivables and Payables organizations in connection with the
Exchange-rate arrangements in the cost, shall apply for the tax period of the year
in 1994 and 1995.
12. The provisions of § 25 para. 1 (b). w) section 2 of the Act No. 586/1992 Coll., on
the text of this law, shall not apply in cases where the total amount of loans
and credits provided by entities that do not have a registered office or residence of the
the territory of the United States and does not directly or indirectly in the management,
control or equity of the recipient of the loan and the loan does not exceed the
and dvacetipětinásobek) in 1995 the amount of equity,
(b)) in 1996, twenty times the amount of equity,
(c)) in 1997, fifteen times the amount of equity.
13. tangible fixed assets and intangible assets of the acquired business
company or a cooperative partner or a member of the cooperative's deposit to the
December 31, 1994 under the terms of the transfer of ownership rights to this
assets until 31 December 2006. in December 1994, when applying the depreciation of these assets
shall proceed pursuant to Act No. 586/1992 Coll., as amended to 31.
December 1994. Similarly, the proceeds and the taxpayer, who has acquired the assets of
silent partnership contribution, or a silent partner, who has acquired the assets of
by returning your deposit until 31 December 2006. December 1994.
14. for the tax liability for the year 1993 and 1994 apply existing regulations and
provisions of this Act shall apply for the first time for the tax period of the year
1995, unless this Act provides otherwise.
15.
cancelled
16. the Decree of the Ministry of finance is hereby repealed no 534/1992 Coll., on the calculation of
advances on income tax of individuals from employment and functional
benefit obligation.
Article IV
The President of the Chamber of deputies of the Parliament is to ratify, in the collection of
the laws of the United States announced the full text of the law of the Czech National Council
No. 586/1992 Coll., on income taxes, as is apparent from later laws.
Article. In
This Act shall take effect on 1 January 2000. January 1995.
Uhde in r.
Havel, v. r.
Klaus r.