The Amendment To The Income Tax Act And The Securities Act

Original Language Title: Novela zákona o daních z příjmů a zákona o cenných papírech

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=42323&nr=259~2F1994~20Sb.&ft=txt

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.