On Compensation For Loss Of Earnings And The Reimbursement Of Cash Expenses In Tax Administration

Original Language Title: o náhradě ušlého výdělku a náhradě hotových výdajů při správě daní

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=72602&nr=382~2F2010~20Sb.&ft=txt

382/2010 Sb.



DECREE



of 9 June. December 2010



on compensation for loss of earnings and the reimbursement of cash expenses in tax administration



The Ministry of Finance shall determine in accordance with § 107 para. 8 of Act No 280/2009

Coll., tax code:



§ 1



The subject of the edit



(1) this decree modifies the scope of and procedure for the determination and payment of

compensation for loss of earnings and compensation, the beneficiary of cash expenses.



(2) an authorised person for the purposes of this Ordinance means



and the third person) the challenge of the tax authorities take part in the proceedings or

another procedure for the administration of taxes,



(b)) the tax administrator designated representative or appointed common representative.



(3) if the common representative appointed one of tax subjects,

can he admit only the compensation for loss of earnings and pay the cash expenses,

incurred above and beyond his duties as a tax subject.



Compensation for loss of earnings



§ 2



(1) the compensation for loss of earnings make up the amount, calculated by the average

gross hourly earnings ^ 1), multiplied by the number of hours of work initiated

the time when the beneficiary did not work because of participation in the proceedings

or another procedure for the administration of taxes; from the amount thus calculated shall be deducted

the amount of gross earnings, if any, granted to the employer during the period

the absence.



(2) the amount of compensation for loss of earnings shall not exceed the maximum amount

that would be the authorized person has reached the calculation referred to in § 3 (1). 1 and 2.



(3) the basis for calculation of compensation for loss of earnings of the person authorised to

It is in the basic employment relationship and that did not work out

because of participation in the proceedings or another procedure for the administration of taxes, it is

confirmation of the employer or other proof that the beneficiary

shall submit within the time limit referred to in the tax code tax administrators.



(4) the certificate or document referred to in paragraph 3 shall include a



and the average gross hourly earnings) ^ 1)



(b) the number of hours of the extant) work hours, when an authorized person

It did not work due to participate in the procedure or another procedure when

the administration of taxes,



(c) the amount of the provided) where applicable, the gross earnings for the period, when authorized

the person did not work due to participate in the procedure or another procedure

When the administration of taxes.



§ 3



(1) the compensation for loss of earnings of the person which does not satisfy the conditions

under section 2, however, is self-employed and participation in the proceedings or other

the procedure for the administration of taxes she defended in the performance of this activity, for each

hour of her participation in the proceedings or another procedure in the management of

taxes make up the amount calculated on the basis of the calculation of compensation for loss

earnings divided by the number of working hours per calendar

year in čtyřicetihodinové weekly working time.



(2) the basis for calculation of compensation for loss of earnings is the income tax base

individuals, from which the last known tax is fixed. Maximum

the amount of the basis for the calculation of compensation for loss of earnings is a dvacetičtyřnásobek

the average wage in the national economy presented by the Ministry of labour and

Social Affairs for first to third quarter of the previous

calendar year in accordance with the Employment Act.



(3) If the amount of compensation for loss of earnings cannot figure a way according to the

paragraphs 1 and 2, shall be calculated for every hour as a proportion of

the average wage in the national economy presented by the Ministry of labour and

Social Affairs for first to third quarter of the previous

the calendar year according to the law on employment and the number of hours

čtyřicetihodinové weekly working time per calendar

month in which compensation for loss of earnings.



Reimbursement of cash expenses



§ 4



(1) to pay the cash expenses make up a replacement reasonably incurred



and travel expenses),



(b)) other expenses.



(2) travel expenses, for the purposes of this Ordinance means



and the fare when you use)



1. mass means of transport means,



2. the local public transport,



(b) travel expenses) when you use the



1. taxi service,



2. road transport vehicle,



(c) food expenses)



d) accommodation expenses,



e) must be incidental expenses.



§ 5



(1) cash outlays are to be paid in the amount of proven, unless stipulated

otherwise.



(2) the amount of the refund of travel expenses when using road transport

the vehicle and the amount of compensation is determined by the food expenditure provisions

the labour code governing the provision of travel expenses for employees,

the employer is the Czech Republic, with the fact that for a refund

food expenditure is used as the upper limit of the amount provided for

margin of food expenditure set out for the same length of working

the path.



(3) an authorized person shall be paid the fare for travel from their place of residence to the place of

the summons and back.



(4) the travel expenses when you use a road motor vehicle, or

the taxi fare when using bulk or means of transport

long distance above shall be paid for the trip into space

the summons and the back only when the previous approval of the tax administrator with this

means of transport or, at his request.



§ 6



Regulation (EEC)



Decree No 298/1993 Coll., on the determination of the amount of the claim of compensation for loss

earnings in the administration of taxes, is hereby repealed.



§ 7



The effectiveness of the



This Decree shall enter into force on 1 January 2000. January 2011.



Minister:



Ing. Kalousek in r.



1) section 356 of the labour code.