Amendment To The Income Tax Act And To Amend Certain Other Acts

Original Language Title: změna zákona o daních z příjmů a změna některých dalších zákonů

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=67914&nr=2~2F2009~20Sb.&ft=txt

2/2009 Sb.



LAW



of 18 July 2003. December 2008,



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

amended, and some other laws



Parliament has passed the following Act of the Czech Republic:



PART THE FIRST



Amendment of the Act on income taxes



Article. (I)



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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

441/2005 Coll., Act No. 530/2005 Coll., Act No. 545/2005 Coll., Act No.

552/2005 Coll., Act No. 56/2006 Coll., Act No. 57/2006 Coll., Act No.

109/2006 Coll., Act No. 112/2006 Coll., Act No. 179/2006 Coll., Act No.

189/2006 Coll., Act No. 203/2006 Coll., Act No. 223/2006 Coll., Act No.

245/2006 Coll., Act No. 264/2006 Coll., Act No. 267/2006 Coll., Act No.

29/2007 Coll., Act No. 67/2007 Coll., Act No. 159/2007 Coll., Act No.

261/2007 Coll., Act No. 296/2007 Coll., Act No. 362/2007 Coll. and act

No. 126/2008 Coll., is hereby amended as follows:



1. In section 3, paragraph 3. 4 (f)):



"(f) revenue generated by the transfer of assets) from the person that was in

agricultural entrepreneur ^ 1e) and prematurely operation

agricultural activity ".



2. In section 4, paragraph 4. 1 letter h) including footnote No. 39:



"h) income obtained in the form of benefits and services from the sickness

^ 42) insurance, pension insurance according to the law on pension

^ 43) insurance, State social support ^ 44), cash assistance to victims

crime according to the specific law ^ 44a), social

Security ^ 45), the performance of the application of the instruments of State policy

employment ^ 46) and general health insurance ^ 47), and the implementation of the

foreign insurance of the same type; If, however, the receipts

in the form of regularly paid pensions or pensions, is from the tax

Hailing from the total amount of such revenue only in the amount of 36násobku

minimum wage ^ 39), which is valid for 1. January calendar year per year,

to which, however, does not include the amount of the premium or contribution to the pension under the

special legislation ^ 2 c),



39) Regulation of the Government No. 567/2006 Coll., on the minimum wage, the lowest

levels of guaranteed wages, on the definition of distress while the working environment and of

the amount of the supplement to the salary for the job in ztíženém working environment. ".



3. In section 4, paragraph 4. 1 at the end of the text of the letter i), the words "shall be added; with respect to

However, for the care of another person than the person nearby, is from tax per month

shall be exempt in the aggregate maximum amount to the amount of the contribution for the person with the IV.

the degree of dependence according to the law on social services ^ 4). "



Footnote No. 4:



"4 m) section 11 of Act No. 108/2006 Coll., on social services.".



4. In section 4, paragraph 4. 1 (a). t), after the words "National Fund", the words

"the Regional Council of the cohesion region, according to a special legal

^ Regulation 124) ".



5. In section 4, paragraph 4. 1 (a). w), the words "investment securities and

securities for collective investment under the special regulation

governing the business on the capital market ' shall be replaced by the words "securities

"and the words" overall market share, both direct and indirect, to the capital

and "shall be replaced by" total direct share capital or ".



6. In section 5 (3). 9, the words "or the price recorded for the purposes of inheritance tax and

or a gift for receivables acquired by inheritance or gift "shall be replaced by the words

"and for receivables acquired by inheritance or gift the price recorded on the date of its

the acquisition by special legal regulation of valuation ^ 1a) ".



7. In section 6 (1). 9 (a). and retraining), related to the

the subject of its activities, with the exception of the amounts spent on the increase

the qualification "shall be replaced by the words" related to the subject of activity

the employer, if under special legislation ^ 132)

education staff considered the performance of the work, or spent on

retraining employees under special legislation

adjusting employment ^ 133) ".



Footnote No. 132 and 133:



"for example, 132) Section 230 of the labour code.



133) Act No. 435/2004 Coll. on employment. "



8. In section 6 (1). 9 (a). p) with a comma after the word "years" is replaced by

with a semicolon.



9. In section 6 (1). 13, the words "for himself, and for the employee, which is

covered by the compulsory foreign insurance of the same type, increased by the amount of

the corresponding employer contributions on this foreign insurance "

replaced by the words "(hereinafter referred to as" compulsory insurance "); the amount corresponding to

compulsory insurance in the calculation of the tax base in addition to the income from the

dependent work or enjoyment and functional staff, for which

the obligation to pay the mandatory insurance, the employer does not have. Compulsory insurance

shall be rounded to the whole of the Crown upwards ".



10. In section 6 paragraph 14 is added:



(14) in the case of income arising from sources abroad,

the taxpayer referred to in § 2 (2). 2 the Foundation of his income tax from dependent

activities or functions performed in the State, with which the Czech

Republic has concluded a Convention for the avoidance of double taxation, increased by

compulsory insurance under paragraph 13 and reduced by the tax paid in respect of this

the income abroad. If the dependent activity or function carried on in

the State, with which the Czech Republic has an agreement on the avoidance of double

taxation is the taxpayer referred to in § 2 (2). 2 the basis for tax it

income from dependent activities or functions performed in this

State, plus mandatory insurance premiums referred to in paragraph 13; This income can be

reduce the tax paid in respect of such income in the State, with which the Czech

the Republic has an agreement to avoid double taxation, and only in the

the extent to which was not included on the tax obligation in the Czech Republic

under section 38f in the immediately preceding taxation year. While

must be a nezapočtenou income tax, which is included in the base

taxes. ".



11. In section 6 shall be added to paragraph 15 and 16 shall be added:



(15) in the case of income from dependent activity or functional enjoyment

resulting revenue payer referred to in § 2 (2). 3 from the sources on the territory of the Czech

the Republic (section 22), from which the tax withheld tax rate under section 36,

proceed in establishing a separate tax base pursuant to paragraph 13.



(16) Income from dependent activity and or the emoluments charged

by the employer in favour of the employee in the period and

paid staff or received after 31 December 2006. January after the expiry of

in this reporting period, with the inclusion in the tax base according to § 5

paragraph. 4 increase the compulsory insurance, which was at the time of such revenue

their reckoning shall be obliged to pay the employer. ".



12. In section 7 (2). 7 (b). (d)), the number "8" is replaced by the number "6".



13. In section 7 (2). 11, after the words "the term,", the words "and shall pay the

the obligations referred to in section 23, paragraph. 3 (b). and point 12). "



14. In section 7b, paragraph. 3, section 10, paragraph 1. 5, section 24, paragraph. 2 (a). t), section 24, paragraph. 7

(a). (b)) and paragraph 1 of section 29. 8, the words "for the purposes of inheritance tax or

the gift "shall be replaced by the words" under the special law

^ valuation 1a) at the date of acquisition.



15. In section 8 (2). 4, the words "to (f))" shall be replaced by "to (e))".



16. In section 15(2). 1 in the third sentence, after the words "Czech Republic"

the words "or of the Member State of the European Union, Norway or Iceland," and on the

the end of paragraph 1, the following sentence "the provisions of this paragraph,

apply for the value of the donations provided by legal or natural persons

established or resident in the territory of another Member State of the European Union,
Norway or Iceland; If the recipient of the gift to the legal or natural person

established or resident in the territory of those States, assesses compliance with the

conditions that relate to the purpose of the gift or donation recipient, according to the legal

the laws of the State concerned, if there is no such adjustment must be met

the conditions laid down by the legislation of the Czech Republic. ".



17. section 16, as amended, that is to take effect on 1 January 2005. in January 2009, with the

repealed.



18. In section 19, paragraph. 1 at the end of the letter l), the words "and revenue

arising from the rights that passed from the defunct Czech collection, has, on the

State ".



19. In section 19, paragraph. 1 the letter m) is added:



"m) revenue accruing to the debtor in the taxable period in which the

decided to permit reorganization under a special rule

^ 19a) Regulation, and in the period immediately following the

reporting period in which it was decided to permit reorganization,

If it has not been to the end of the reorganization, ".



20. the footnote No. 18 c, including links to deleted it.



21. In section 19, paragraph. 1 at the end of the letter p), the words "and the proceeds from the

operations on the financial market with the means to account for pension reserves

According to the reform of the budgetary rules ".



22. In section 19, paragraph. 1 (a). from point 2) § 19 paragraph. 1 (a). of) final

part of the provisions in section 19 and paragraph. 9 the introductory part, the words of the provisions

"permanent establishment" and the words ", located on the territory of the Czech Republic"

shall be deleted.



23. In section 19, paragraph. 1 letter zo) including footnote No. 136:



"zo) revenue interest income similar to that under section 23(1). 4 (b).

and not included in the tax base) for pension funds, the resulting institution

pension insurance. The pension insurance institutions for the purposes of

This Act means a provider of consumer financial services, authorized to

the operation of the pension scheme, irrespective of its legal form, that

is



1. is operated on the principle of the funded business,



2. set up for the purpose of providing retirement benefits outside of the statutory

the pension system ^ 136) on the basis of agreements or contracts and shall exercise

activities directly arising therefrom,



3. authorized and operated in the Member State of the European Union, Norway or

Iceland and is subject to the supervision of the competent authorities in that State, and



4. the actual owner of the zdaňovaných income in accordance with section 19, paragraph. 6,



136) of Council Regulation (EEC) No 1408/71 on the application of social

security to employed persons, to self-employed persons and to

their families moving within the community.



Council Regulation (EC) No 859/2003 extending the provisions of regulation

(EEC) No 1408/71 and Regulation (EEC) No 574//72 to nationals of

third countries to which those provisions do not apply yet only from

because of their nationality. "



24. In section 19, paragraph. 1 the following letter AA) is added:



"AA) earnings from dividends pursuant to § 36 odst. 1 and 2, the resulting pension

^ pool 9a) or pension insurance institution. ".



25. In section 19, paragraph. 8 the words "zi) to zk)" shall be replaced by "paragraph 1 and

(a). zj and zk)) "and the words" company which is a resident

The Swiss Confederation or the parent company resident

The Swiss Confederation, if a taxpayer referred to in § 17 paragraph. 3 "

replaced by the words "revenue paid by the company, which is the taxpayer

referred to in § 17 paragraph. 3, the company that is resident

The Swiss Confederation, Norway or Iceland ".



26. In section 20 (2). 8 at the end of the text of the second sentence, the words "or

another Member State of the European Union, Norway or Iceland. ".



27. In section 20, the following paragraph 12, which read:



(12) the provisions of paragraphs 8 to 11 shall also apply to the value of the gifts

provided by the legal or natural persons established or resident

on the territory of another Member State of the European Union, Norway or Iceland;

If the recipient of the gift to the legal or natural person established or

resident in the territory of those States, the conditions which

related to the purpose of the donation or gift to the recipient, under the legislation of

the State concerned, if there is no such adjustments, the conditions must be met

laid down by the legislation of the Czech Republic. ".



28. In article 21, paragraph 3 reads:



"(3) the rate of tax is 5% for the pension fund or the pension institutions

the insurance. This tax rate will apply to the tax base reduced by items

under section 34, which is rounded at the entire thousand of thousand of down. ".



29. In section 22, paragraph. 1 (a). (g)) at the end of the text of paragraph 3, the words ",

Zm) and zp) ".



30. In section 22, paragraph. 1 (a). g) point 7, the words "and from the sale of the

the business of the company or cooperative located on the territory of the Czech Republic "

shall be deleted.



31. In section 22, paragraph. 1 at the end of subparagraph (g) shall be replaced by a comma and dot)

the following paragraph 12, which read:



"12. the penalty of the law,".



32. In section 22 to the end of paragraph 1, the following point (h)), which read:



"h) revenue from the transfer of shares in commercial companies or cooperatives,

which have their registered office on the territory of the Czech Republic. ".



33. In section 23, paragraph. 3 (b). and point 12), the words "Similarly forwarded

the taxpayers ' shall be replaced by the word "Taxpayers" and at the end of point 12, the text

the words "and expenses apply under section 24, the difference between the revenue increase

and expenditure by an amount corresponding to the outstanding commitment of the claim, since the

whose due date has passed 36 months or promlčela, with the exception of

the obligations of the debtor, which is in decline, according to a special legal

^ Regulation 19a), ^ 127), and for all other taxpayers, with the exception of

title loans, lending, contractual penalties, interest on arrears, charges of

delay and other sanctions ".



34. section 23, paragraph. 3 (b). c) point 6 is added:



"6. the value of the undertaking or part of the undertaking of the defunct the fulfilment, by offsetting

or fusion, which was raised by result or difference

between revenue and expenditure in accordance with subparagraph (a)) 12. Similarly, progress

taxpayers with income under section 7 or 9, who do not keep accounts. ".



35. In section 23, paragraph. 4 (b). e), the words "; the provisions of this subparagraph

not apply for expenses (costs), which are not recognized as expenses (costs)

to achieve and maintain the revenue assurance, according to § 25 paragraph. 1 (a). w) "

shall be deleted.



36. In section 23, paragraph. 8 (a). (b)) (2) the word "commitments" shall be replaced by the words

"the value of the obligations that would have to pay the cost to achieve it,

to ensure and maintain the revenue ".



37. In section 23, paragraph. 8 (a). (b)), paragraphs 2 and 3, the words "the amount of receivables"

replaced by the words "value of the receivables, which would have to pay the

the taxable income ".



38. In section 23, paragraph. 8 (a). (b)), point 3, the words "does not keep accounts with

the exception referred to in paragraph 2, nor does the tax register "shall be replaced by

the words "expenses claims under section 7 (2). 7 or under section 9 (2). 4. "



39. In section 23, paragraph. 14 the second sentence, after the words "ends-the management

the accounts of ", the words", or inserts a claim or to

commercial companies or cooperatives, "and the words" completed management

accounting "shall be inserted the words" or in which the submitted claims or

stocks in commercial companies or cooperatives ".



40. In section 24, paragraph. 2 (a). j) point 3, the words "and retraining

the staff in particular by other bodies, with the exception of expenditure (costs)

incurred on increase of the qualification of "shall be replaced by the words" related to the

the subject of activity of the employer, when according to a special legal

^ Regulation 132) considered the performance of the work or expenditure (costs) to the

retraining employees under special legislation

adjusting employment ^ 133) ".



41. In section 24, paragraph. 2 (a). to point 3 sentences) of the third and fourth are replaced by

the phrase "for the determination of expenditure for consumed fuel can be used

prices set by a special legal regulation, issued for the purpose of

provision of travel expenses for employees in the employment relationship ^ 5 c)

which is effective at the time of the journey. "



Footnote No. 5 c:



"5 c) of section 189, paragraph. 1 (a). (c)), or paragraph. 2 of the labor code. ".



42. In section 24, paragraph. 2 at the end of the text of the letter t) a comma is replaced by a dot

and the following sentence "when selling investment induced (§ 29. 1) can be

as expenditure (cargo) only the portion of the value of the induced investment

that is not part of the entry prices of tangible assets, and only up to the amount

revenue from the sale, ".



43. In section 24, paragraph. 2 (a). ZC), the words "and shall not apply to expenditure

(costs), which are not recognized as expenses (costs) to achieve,

securing and maintaining the income referred to in § 25 paragraph. 1 (a). w), "be deleted.



44. In section 24, paragraph. 2 (a). Zg), the words "the period of application of these drugs,

medicines or food products passed and cannot be "shall be replaced by the words" is

You cannot ".



45. In section 24, paragraph. 2 (a). ZP), after the words "Republic of", the words

"or another Member State of the European Union, Norway or Iceland".



46. In section 24, paragraph. 4 introductory part of the provision, the words "reduced by the amount of

referred to in section 25, paragraph. 1 (a). Zm), "be deleted.



47. In section 24 shall at the end of paragraph 4, the following sentence "If the agreed time

the lease is shorter than provided for in point (a)), to rent in the

compliance with the other conditions laid down in this paragraph, as an expenditure
(expense) for the tenant only if the purchase price determined under section 24, paragraph.

5 (a). a).“.



48. In section 24, paragraph. 5 the final part of the provisions of the first sentence be deleted.



49. In section 24, paragraph. 7 (b). (c)), the words "for the purposes of inheritance tax and

the donation ^ 26b) "shall be replaced by the words" under the special law

^ valuation 1a) at the date of acquisition.



Footnote No. 26b shall be deleted.



50. In section 25, paragraph. 1 (a). (h)), point 1, after the word "programmes" following the word "

, tours ".



51. In section 25, paragraph. 1 (a). (h)), (2) the word "or" is deleted.



52. In section 25, paragraph. 1 (a). h) point 3 shall be deleted.



53. In section 25, paragraph. 1 the letter w):



"w) financial expenses (costs), which for the purposes of this Act,

means the interest on credits and loans and related expenditure (costs), including the

expenditure (costs) to ensure the processing of loans, fees for the guarantees,

If the creditor or person that provides credit or loan, the person

associated in relation to the debtor (section 23, paragraph 7), in the amount of the financial

expenditure (costs) of the amount by which the sum of the credits and loans from the United

people and credits and loans, which United the person shall ensure, in the course of the

the tax period or the period for which a tax return is served,

exceeds three times the amount of equity, if the beneficiary of the credit, and

loans to the Bank or insurance company, or twice the amount of the equity capital

other recipients of the credits and loans. To the credits and loans for the purposes of

This provision does not include credits and loans, or part thereof, from which

financial expenses (costs) cannot be recognised as expense (cargo) to achieve,

securing and maintaining the income referred to in § 25 paragraph. 1 (a). Zm) or zp) ".



54. In section 25, paragraph. 1 at the end of point (a), the words "the zd) and expenses

associated with the payment of the obligation for which the value was reduced the result

management or the difference between revenue and expenses in any of the past

tax period ".



55. In section 25, paragraph. 1 letter changed):



"zm) financial expenses (expenses) that arise from the credits and loans, where the interest

or income or the fact that the financial expenses (costs) will become

due, wholly or mainly dependent on the profits of the debtor ".



56. In section 25 is at the end of paragraph 1, the period is replaced by a comma and the following

the letters IP) and NG), including footnotes, no 129:



"zo) in the amount of premiums to cover future liabilities of the insurance undertaking

arising from insurance contracts concluded by the employer in case of

his survival to a stipulated age or survival or its employee

an employee of the agreed time or stay the employee in

employment relationship to employers after an agreed period of time,



ZP) financial expenses (costs) of loans and borrowing inferiors to another

commitment ^ 129).



section 172, paragraph 129). 2 of law No. 182/2006 Coll., on bankruptcy and how his

solution (insolvency law), as amended. ".



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



"(3) to the credits and loans for the purposes of paragraph 1 (b). w), zm) and NG)

do not include credits and loans, or part thereof, from which interest are part of the

the entry price of the property, and also provided interest-free loans and provably

the loan. The provisions of paragraph 1 (b). w), zm) and WSP) shall not apply to

the taxpayer referred to in section 18, paragraph. 3, on the stock exchange) and ^ 28a

the taxpayer referred to in section 2. ".



58. In section 26, paragraph. 2 letter e) is added:



"e) adult animals and their groups ^ ^ 20) whose entry price (section 29)

is higher than CZK 40 000, ".



59. In section 26, paragraph. 7 (b). and (3)) the words "or a declaration of bankruptcy,

the authorization or approval of a reorganisation plan, the debt relief "shall be replaced by the words"

the effects of the bankruptcy decision, or to transition permissions handling

the property belonging to the estate of the insolvency administrator to

the tax body or vice versa "and the words" effectiveness of bankruptcy,

the authorization or approval of a reorganisation plan, the debt relief "are replaced by the

the words "to which effects occur the bankruptcy decision, or the date

transition permissions dispose of property belonging to the estate

the nature of the insolvency administrator to the tax body or vice versa ".



60. In section 26, paragraph. 7 (c)):



"(c)) of the tangible assets of a registered throughout the tax period for

the taxpayer, which have occurred during the reporting period effects

the bankruptcy decision or move permission to dispose of the assets of the

belonging to the estate of the trustee on the taxation

the body and vice versa, or that during the reporting period, entered into

liquidation ".



61. In section 28 paragraph. 2, the words ", if it does not increase the net input and

the price of tangible assets (section 26 (3)), "be deleted.



62. In section 29. 1 (a). e), the words "for the purposes of inheritance tax" shall be replaced by

the words "under the special law on valuation 1a) to ^ ^

the date of the acquisition of "and the words" or tax, gift tax, "shall be deleted.



63. In section 29. 1 the final part of the provisions of the third sentence, the words "of the

the support provided by the Regional Council "shall be replaced by the words" Regional Council ".



64. In section 29. 1 the final part of the provisions of the last sentence, the words

"Part of the entry prices of tangible assets referred to in section 26, paragraph. 2 (a).

(b)), and (c)) "shall be replaced by" To input the price of tangible assets

referred to in section 26, paragraph. 2 (a). (b)), and (c)) "can be included.



65. In section 32a of the paragraph. 6 the final part of the provisions of the first sentence is replaced by the

the phrase "If after their technical valorisation of fixed

intangible assets ^ 20) with purchase price lower than CZK 60 000, the

the accounting depreciations were applied as expenditure (cargo), pursuant to section 24, paragraph. 2

(a). in point 2, to) increase the cost on the amount exceeding 60

USD, depreciated the intangible assets from the input prices in compliance with the

the conditions referred to in paragraph 1 as newly acquired intangible assets;

While depreciation for the purposes of this law can be applied only to the amount of input

price has not yet applied the accounting depreciations. ".



66. In section 35a, paragraph. 2 letter a) is added:



"and the taxpayer applies in determining) the tax base to the extent possible



1. all depreciation under section 26 to 33; in the period of application of the discount cannot be

depreciation break (section 26, paragraph 8), the method of depreciation in accordance with this

the law provides for the taxpayer,



2. adjustments to receivables under the special rule

^ Regulation 22a)



3. the items deductible from the tax base under section 34 in the nearest

the taxable period for which the tax base will be banned ".



67. In section 35a, paragraph. 6 sentence of the second paragraph and section 35b. 7 sentence the second word

"double" is deleted.



68. In paragraph § 35b. 1 (a). and for the part of the sentence with a semicolon) reads: "this amount

ongoing, if subsequently charged higher tax ^ 34d) ".



69. In paragraph § 35b. 1 (a). (b) for the first part of the sentence), the second with a semicolon:

"this amount will not diminish, if for the relevant tax period

Additionally charged lower tax ^ 34d) ".



70. In paragraph 35ba. 1 the letters) and (b)), as amended, to take effect

on 1 January 2005. in January 2009, is repealed.



71. In paragraph 35ba. 1 (a). (b)), the number "38 040" is replaced by "68

"and at the end of the text of the second sentence, the words" and the income arising from the

the reason the care of close or another person who is entitled to the

under the law on social care services ^ 4j), which is exempt

pursuant to section 4 ".



72. In section c and 35 c paragraph 1, § 36 odst. 1, letter a), in section 36, paragraph 2, and

in paragraph 2 of section 38h, as amended, that is to take effect on 1 January 2005. January

2009, is repealed.



73. In § 36 odst. 2 (a). to the words ") WINS" are replaced by "of the

the revenues accruing to individuals from winnings. "



74. In § 36 odst. 2 (a). l) the words "from prices" is replaced by "income

resulting from prices "for natural persons.



75. Article 36, paragraph 6, including footnotes, no 35e repealed.



The present paragraph 7 shall become paragraph 6.



76. In section 38 at the end of paragraph 1, the following sentence "the single course and courses

the foreign exchange market, applied according to the specific legislation on

accounting for foreign currency cannot be in one period

use at the same time. ".



77. In section 38d paragraph. 4 (b). and the number "6)" is replaced by "7".



78. In paragraph § 38f. 3 the first sentence, the words "laid down by the exclusion of

double taxation of income from abroad "are replaced by" provided for under the

of this law; for income from dependent activity and emoluments

It is considered that this is the basis of assessment provided for under section 6 (1). 14. "



79. In section 38g at the end of the text of paragraph 2, the words ", and further

a taxpayer with income from dependent activity and or with functional benefits,

that applies for a reduction in the tax base the value of the donations provided by the

abroad under the conditions referred to in section 15, paragraph. 1. "



80. In paragraph 38gb. 1 the words "how to deal with its" be deleted.



81. In section 38h paragraph. 1 (b)):



"(b)), plus the obligatory insurance.".



82. In section 38h shall be added to paragraph 13, which read as follows:



(13) if the taxpayer to the creation of a separate tax base for

taxation under section 6 (1). 4 and at the same time to the creation of the basis for the calculation of the

tax advances, increases in the maximum assessment base
the insurance premium under the Act on social security and the contribution of the

the State employment policy premiums Act, or on the General

health insurance ^ 21), compulsory insurance as soon as possible a basis for the calculation of the

tax advances. ".



83. In paragraph § 38ch 3 the first sentence, the words "the amount corresponding to the

premiums, which was obliged to pay these wages the employer itself for

"shall be replaced by" compulsory insurance ".



84. In paragraph § 38j. 2 (a). e) point 3 is added:



"3. the compulsory insurance of the total accounted wages referred to in point 1,".



85. In section 3 paragraph 38j inserted new paragraphs 4 and 5, including

footnote No. 134 and 135 are added:



"(4) the tax payer or plátcova box office according to a special legal

Regulation on the administration of taxes and fees ^ 134), where in the course of the reporting

tax year collected or withheld tax or payment on tax

income of the taxpayer referred to in § 2 (2). 3, served from tax bill

personal income from dependent activity and emoluments in accordance with

special legal regulation on administration of taxes and fees ^ 40a), including

the annexes referred to in paragraph 6, only electronically through the

data report on common technical equipment of tax administrators ^ 135)

the structure and shape of the notice published in a manner enabling remote access

The Ministry of finance. This obligation does not have a tax payer, that is

a natural person, nor the plátcova checkout this natural persons, if

the total number of taxpayers according to § 2 (2). 3, which shall be paid from the income

dependent work and functional benefits, during the reporting period

more than 10.



(5) the Statement referred to in paragraph 4 shall be submitted tax payer or plátcovy

the Treasury by 20. March after reporting the tax

the period.



Paragraphs 4 and 5 shall be renumbered as paragraphs 6 and 7.



§ 4, paragraph 134). 9 of Act No. 337/1992 Coll., on administration of taxes and fees, in the

amended by Act No 157/1993 Coll., Act No. 302/1993 Coll., Act No.

315/1993 Coll., Act No. 323/1993 Coll. and Act No. 255/1994 Coll.



135) § 21 of Act No. 337/1992 Coll., on administration of taxes and fees, in the text of the

Act No 157/1993 Coll., Act No. 255/1994 Coll., Act No 227/2000 Coll.

Act No. 226/2002 Coll., Act No. 444/2005 Coll., Act No. 70/2006 Coll.

Act No. 79/2006 Sb. ".



86. In § 38j at the end of paragraph 6 the dot is replaced by a comma and the following

the letter c), which read:



"(c)) reports on additional repairs advances on tax and tax, and corrections

the tax bonus. ".



87. In paragraph 7 of section 38j:



"(7) the obligation to submit the Bill under a special legal regulation of

administration of taxes and fees ^ 40a), including attachments, the payer or plátcova

the ticket office and in the event that he suffered during the reporting period

the obligation to pay the sum retained advances the tax, and because of the

granting tax rebates under section 35ba or the tax benefit. ".



88. In § 8 38j, the following paragraph is added:



"(8) the tax payer or plátcovy the Treasury are required on payroll worksheet

also indicate the amount of insurance premiums withheld or paid on social

Security and a contribution to the State employment policy, and on the General

health insurance, which is in accordance with the specific legislation of 21 ^ ^)

their income from dependent activity and emoluments shall be obliged to pay the

the taxpayer, and the taxpayer, which is subject to mandatory foreign

insurance of the same type, the taxpayer on this foreign

insurance, for each calendar month and in aggregate for the whole of the tax

period. ".



89. In paragraph 38 k. 5 (a). (c)), the number "38 040" is replaced by "68

000. "



90. In paragraph 38 k. 5 (a). (e)) (2) the word "appropriate" be inserted

the words "referred to in section 15, paragraph. 3. "



91. In paragraph 38 k. 5 at the end of paragraph (i) is replaced by a period and a comma)

the letter j) shall be deleted.



92. In paragraph 38 l. 1 (a). (c)), for the word "permit" shall be inserted after

"reporting".



93. In paragraph 38 l. 1 at the end of the text of the letter k), the words "paragraph.

8; and if it is a person with a more serious disabilities, confirmation

or by a decision of a social security body that was recognized fully

disability, and if this is a person with a disability, a confirmation

or by a decision of a social security body that was recognized in part

disability and or decision of the Board of the work that has been recognized by the disabled

disadvantaged ".



94. In section 38na paragraph. 7 letter a) is added:



"and the name, legal form) and seat of the legal person, tax identification

If the number has been assigned, ".



95. In section 38p at the end of paragraph 2 the following sentence "If the taxpayer

may apply a odčitatelnou item according to § 34 paragraph. 4, 6 and 8, in accordance

with the provision of section 34a of paragraph 1. 3, the provisions of this paragraph shall not apply. ".



Article. (II)



Transitional provisions



1. For the tax liability for the years 1993 to 2008 tax period, which

started in 2008, the existing legal provisions, unless the

This act otherwise. The provisions of Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this Act, except section 4, paragraph 4. 1

(a). w), § 19 paragraph. 1 (a). (l)), and p), section 26, paragraph. 7 (b). and section 3, §)

26 paragraph. 7 (b). (c)), section 35a, paragraph. 2 (a). and), § 35b paragraph. 1 (a). and) and

(b)), section 35ba paragraph. 1 (a). (b)) § 38gb, § 38f paragraph. 3, § 38j paragraph. 4 and 5,

§ 38j paragraph. 6 (a). (c)), § 38j paragraph. 8 and § 38 l, paragraph. 1 (a). (c)),

for the first time apply for the tax period, which began in 2009.



2. The provisions of section 4, paragraph 4. 1 (a). w), § 19 paragraph. 1 (a). (l)), and p), section 26

paragraph. 7 (b). and 3, §), paragraph 26. 7 (b). (c)), section 35a, paragraph. 2 (a). and)

§ 35b paragraph. 1 (a). and (b))), section 35ba paragraph. 1 (a). (b)) § 38gb, § 38f

paragraph. 3, § 38j paragraph. 8 and § 38 l, paragraph. 1 (a). c) of Act No. 586/1992 Coll.

in the version effective as from the date of entry into force of this law, for the first time

apply for a tax period, which began in 2008.



3. the provisions of paragraph § 38j. 4, 5 and § 38j paragraph. 6 (a). (c)) Law No.

586/1992 Coll., as amended, effective from the date of entry into force of this Act,

shall apply for the first time for the tax period, which began in the year 2010.



4. The taxpayer referred to in section 17 of Act No. 586/1992 Coll., as amended by Act No.

259/1994 Coll. and Act No. 492/2000 Coll., which is based in order to

business and that to 31. December 2008 will be posted in the system

a simple accounting according to the provisions in force until 31 December 2006. December 2003 and

Since 2009, will lead accounting raises the result value

stocks and securities, the value of advance payments, with the exception of advances on tangible and

intangible assets, the value of the receivables, which would have to pay the

the taxable income, and at the same time reducing the result to the value of the

received advance payments, the value of the obligations that would have to pay the cost of the

achieving and sustaining revenue, ensure, recorded on 31 December. December 2008, and

It's a lump sum for the tax year 2009 or gradually during the

a maximum of 3 tax period, starting with the tax period 2009. This

taxpayer for the tax period shall be deemed for the purposes of the year 2008 of the law on

income taxes for the taxpayer, which does accounting.



5. exemption of income under § 19 paragraph. 8 of Act No. 586/1992 Coll., on the

the text of this law, shall apply for the first time for income from dividends and other

profit shares for which payment has decided by the general meeting or other

the authority that decides on the payment of income, after the date of entry into force of

of this law.



6. the provisions of section 23, paragraph. 3 (b). (c)), section 6 of Act No. 586/1992 Coll., on the

the texts of the effective date of the entry into force of this law, for the first time, you can use the

for the tax period or the period for which a tax return is served,

beginning in 2008.



7. When selling the car of category M1, except the car,

that is used by the operator of a motorized road transport or

taxi operator on the basis of the concession, and released the car kind of

ambulances and the kind of burial, which was registered as a tangible

the end of the reporting period which began in 2007, in taxation

the period begun in 2008 to proceed under section 23(1). 4 (b). l) and section

24 paragraph. 2 (a). (b)) of Act No. 586/1992 Coll., as amended effective until 31 December 2006.

December 2007.



8. the provisions of section 24, paragraph. 2 (a). to point 3) of Act No. 586/1992 Coll., on the

the texts of the effective date of the entry into force of this law, can be used for

the tax period of 2008.



9. the provisions of § 25 paragraph. 1 (a). w) Act No. 586/1992 Coll., as amended by

effective until 31 December 2006. December, 2007, shall apply to interest on credits and loans

arising from contracts for credits and loans concluded before 1. in January 2008,

with the exception of contracts for credits and loans closed by 31 December. December 2003

among the persons who for the purposes of the provisions of § 25 paragraph. 1 (a). w) Act

No. 586/1992 Coll., as amended effective until 31 December 2006. December 2003, not the end

the tax period or the period for which a tax return is served,

beginning in 2003, considered a person, and for the tax

the period or the period for which a tax return is served, beginning in

2009. Similarly you can do also for the tax period or the period for

serving the tax return, beginning in 2008.



10. the provisions of section 22, paragraph. 1 (a). (g)), section 25, section 3, paragraph. 1 (a). w), zm)
and NG) and § 25 paragraph. 3 of Act No. 586/1992 Coll., as amended, effective from the date of

the entry into force of this Act, shall apply to the financial expenditure (costs)

arising from contracts for credits and loans concluded after 1. January 2008 and on the

financial expenses (costs) arising on the basis of the amendments, amending

the amount of the loans or credit the amount of the interest paid or

contracted after 1. January 2008 to contracts for credits and loans closed

before the 1. in January 2008, for the tax period or the period for which the

serves the tax return, beginning in 2009. Similarly, you can do even

for the tax period or the period for which a tax return is served,

beginning in 2008.



11. the tax period or the period for which the tax is served

the award, launched in 2010 and later, shall apply the provisions of section 22 of the

paragraph. 1 (a). (g)), section 25, section 3, paragraph. 1 (a). w), zm) and NG) and § 25 paragraph.

3 of Act No. 586/1992 Coll., as amended, effective from the date of entry into force of

This law, all financial expenses (costs) resulting from any

contracts, including their Appendices.



12. the provisions of section 24, paragraph. 4 the final part and section 24, paragraph. 5 of law No.

586/1992 Coll., as amended, effective from the date of entry into force of this Act,

You can also apply for the tax period, which began in 2008.



13. the provisions of § 25 paragraph. 1 (a). zo) Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this Act, shall apply to the insurance

contracts concluded after the date of entry into force of this Act.



14. the provisions of section 26, paragraph. 2 (a). e) of Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this Act, shall apply to the

tax period, which began in 2008. In the case of the basic herd and

draught animals registered by the end of the reporting period, which

started in 2007, pending their disposal of assets

the taxpayer applies Act No. 586/1992 Coll., as amended, effective the day

the entry into force of this law.



15. The technical evaluation of the intangible assets, culminating in the

a separate depreciation was started before the entry into force of this

the law, until their depreciation applies Act No. 586/1992

Coll., as amended, effective the date of the entry into force of this law.



16. The amount to be deducted from the tax base according to odčitatelného § 34 paragraph. 9

Act No. 586/1992 Coll., as amended, effective from the date of entry into force of

This Bill includes a deduction of the amount by the end of the reporting

period of 2007.



17. The provisions of section 35a, paragraph. 1, section 35a, paragraph. 2 (a). and), § 35b paragraph. 1

(a). and (b))) and Act No. 586/1992 Coll., as amended, effective from the date of acquisition

the effectiveness of this law, shall also apply to taxpayers, which was

given the promise of investment incentives, according to a special legal

^ Regulation 67) before the date of entry into force of this Act.



18. Income from dependent activity and or the emoluments charged payer

taxes in favour of the taxpayer in the years 2005 to 2007, and paid

the revenue payer, or received after 31 December 2006. January 2008, with the inclusion in the

do not increase the tax base of the insurance referred to in section 6 (1). 13 or section 38h

paragraph. 1 (a). (b)) of Act No. 586/1992 Coll., on income taxes, as amended by

effective from 1. January 2008, that at the time the settlement was tax payer

obliged to pay. This revenue is the inclusion in the tax base do not reduce

But even on the amount of compulsory social security and the State

employment policy and health insurance or insurance

contributions to foreign insurance of the same type, which at the time

the clearing of this income paid by the taxpayer or the tax payer is

knocked off.



19. If, before the date of entry into force of this Act initiated

proceedings under Act No. 328/1991 Coll., on bankruptcy and settlement, in the text of the

amended, and not to the date of entry into force of this Act

been completed, shall be used for income tax related to this

the management of the provisions of section 4, paragraph 4. 1 (a). x), § 19 paragraph. 1 (a). m), section 26

paragraph. 7 (b). and, § 3), paragraph 26. 7 (b). (c)) and article 38gb of law No.

586/1992 Coll., on income taxes, as amended by the Act No. 261/2007 Coll.



PART THE SECOND



Amendment of the Act on the stabilization of public budgets



Article. (III)



Act No. 261/2007 Coll. on the stabilization of public budgets, in the text of the

the finding of the Constitutional Court declared under no 166/2008 Coll., is hereby amended as follows:



1. In article. Even with points no. 50, 169, 171, 180, 186, 190 and 211 shall be repealed.



2. In article. (II) the following point 19 is added:



"19. the provisions of § 21. 1 of Act No. 586/1992 Coll., as amended effective

from 1 January 2006. January 1, 2009, shall apply for the first time for the tax period, which

started in 2009, and the provisions of § 21. 1 of Act No. 586/1992 Coll.

in the version effective from 1 January 2006. January 1, 2010, will be used for the first time for the tax

the period that began in the year 2010. ".



3. In article. LXXXI (1). (c)), the number "50", "131", "169", "171",

"180", "186", "190" and "211" shall be deleted.



PART THE THIRD



Amendment of the Act on provisions for the determination of the tax base from income



Article. (IV)



Act No. 593/1992 Coll., on reserves for the determination of the tax base from income,

in the wording of Act No 157/1993 Coll., Act No. 323/1993 Coll., Act No.

244/1994 Coll., Act No. 132/1995 Coll., Act No. 211/1997 Coll., Act No.

333/1998 Coll., Act No. 363/1999 Coll., Act No. 492/2000 Coll., Act No.

126/2002 Coll., Act No. 260/2002 Coll., Act No. 176/2003 Coll., Act No.

438/2003 Coll., Act No. 669/2004 Coll., Act No. 377/2005 Coll., Act No.

545/2005 Coll., Act No. 223/2006 Coll., the Act No. 261/2007 Coll. and act

No 296/2007 Coll., is hereby amended as follows:



1. In section 2 (2). 5 for the number "2", the words "and 3".



2. In section 3, paragraph 3. 3 the second sentence, the words "nezahrnovaným into a separate"

replaced by the words "zahrnovaným into a separate".



3. In article 7, paragraph 3, the following paragraph 4 is added:



"(4) taxation period is the creation of the reserve cost (expense) on

achieving and sustaining revenue, ensure, if they will cash in

the full amount of the reserves attributable pursuant to paragraphs 5 and 7 on the one tax

period converted to a separate account in a bank located within the territory of

the Member State of the European Union, that it is conducted in Czech crowns or in the

euro and is intended exclusively for the storage of reserve funds raised through

According to this provision (hereinafter referred to as "separate account"), and no later than

the deadline for submission of the tax return. If they are not cash

the full amount of the reserves attributable pursuant to paragraphs 5 and 7 on the one tax

period converted to a separate account not later than the deadline for the submission of

tax return, reserve shall be cancelled in the following period.

The separate account funds may be spent only for the purposes

on which the reserve created. ".



Paragraphs 4 to 11 are renumbered as paragraphs 5 to 12.



4. In section 8 (b). and the number "3)" is replaced by the number "4".



5. Footnote 24:



"24) § 19 paragraph. 1 (a). ZL) of Act No. 586/1992 Coll., on income taxes,

in the wording of later regulations. ".



Article. In



Transitional provisions



1. the provisions of section 7 of Act No. 593/1992 Coll., as amended, effective from the date of

the entry into force of this law, shall apply for the first time on the creation of the reserve,

that began in the period, which began in the year of acquisition

the effectiveness of this Act.



2. For the creation of reserves in accordance with section 7 of the Act No. 593/1992 Coll., as amended by

the effective to date of the entry into force of this law, that began before

on this day, the Act No. 593/1992 Coll., as amended, effective the day

the entry into force of this law.



PART THE FOURTH



The amendment to the law on social security and a contribution to the State

employment policy



Article. (VI)



Act No. 589/1992 Coll., on social security and the contribution of the

the State employment policy, as amended by Act No. 10/1993 Coll.

Act No. 160/1993 Coll., Act No. 308/1993 Coll., Act No. 42/1994 Coll.,

Act No. 241/1994 Coll., Act No. 59/1995 Coll., Act No. 118/1995 Coll.,

Act No. 149/1995 Coll., Act No. 160/1995 Coll., Act No. 113/1997 Coll.,

Act No. 134/1997 Coll., Act No. 306/1997 Coll., Act No. 18/2000 Coll.

Act No. 29/2000 Coll., Act No. 118/2000 Coll., Act No. 132/2000 Coll.

Act No. 220/2000 Coll., Act No. 238/2000 Coll., Act No. 492/2000 Coll.

Act No. 353/2001 Coll., Act No. 263/2002 Coll., Act No. 309/2002 Coll.

Act No. 362/2003 Coll., Act No. 424/2003 Coll., Act No. 425/2003 Coll.

Law No 437/2003 Coll., Act No. 186/2004 Coll., Act No. 281/2004 Coll.

Act No 359/2004 Coll., Act No. 436/2004 Coll., the Act No. 168/2005 Coll.

Act No. 253/2005 Coll., Act No. 361/2005 Coll., Act No. 377/2005 Coll.

Act No. 62/2006 Coll., Act No. 189/2006 Coll., Act No. 264/2006 Coll.

Act No. 585/2006 Coll., Act No. 153/2007 Coll., Act No. 181/2007 Coll.

Act No. 261/2007 Coll., Act No. 296/2007 Coll., Act No. 305/2008 Sb.

and Act No. 306/2008 Coll., is hereby amended as follows:



1. In section 3, paragraph 3. 3 (b). and the words ") sickness insurance, insurance on the

pension insurance and contribution to the State employment policy "

replaced by the words "pension insurance".



2. In article 5 (3). 1 the first sentence, after the word "workers" shall be replaced
"for the insurance on pension insurance" and the word "or" shall be replaced by the words

"insurance or participation only on".



3. In section 5 (3). 4, the first sentence after the words "[section 3, paragraph 3. 1 (a). (b)) paragraph 13] "

the words "for the pension insurance premiums".



4. In article 7 (2). 1 (b)):



"(b)) for each employee from 6.5% of the assessment base,".



5. In article 7 (2). 1 (a). (c)), point 1, the number of "29.6" is replaced by

"29.2" and the number "1.6" shall be replaced by the number "1.2".



6. In section 7 (2). 1 (a). (c)), point 2 is added:



"2. the 1.4% of the assessment base referred to in section 5b of the paragraph. 3, if the

self-employed person sympathetic sickness insurance ".



7. In section 7 (2). 1 letter e) is added:



"e) in the case of a foreign employee 1.4% of assessment base.".



Article. (VII)



The transitional provisions of the



Premium rates on social security and a contribution to State policy

employment for the period from 1. 1 January 2009 shall be determined in accordance with the legal

regulations effective before that date.



PART THE FIFTH



Amendment of the Act on sickness insurance



Article. (VIII)



In section 3 (b). (e)), section 18, paragraph. 2 the first and third sentence, § 19 paragraph. 9 and § 97

paragraph. 1 the second sentence Act No. 187/2006 Coll., on sickness insurance, in

the text of Act No. 261/2007 Coll., the words "insurance premiums"

replaced by the words "insurance premiums to the pension insurance".



PART SIX



The EFFECTIVENESS of the



Article. (IX)



This Act shall take effect on the date of its publication.



Vaidya in the r.



Klaus r.



Topolanek in r.