Dated December 3, 1993, amending and supplementing Act of the Czech National Council
no. 586/1992 Coll., On income taxes, as amended by Czech National Council
no. 3/1993 Coll ., Act no. 96/1993 Coll., Act no. 157/1993 Coll. and
Act no. 196/993 Coll., the Czech National Council Act no. 337/1992 Coll., on
Administration of Taxes, as amended by Czech National Council Act no. 35/1991 Coll
. and Act no. 157/1993 Coll., and Czech National Council Act no. 593/1992
Coll., on reserves for determining the income tax base, as amended by Act no. 157/1993 Coll
Change: 281/2009 Coll.
Parliament has passed this Act of the Czech Republic:
Czech National Council Act no. 586/1992 Coll., On income taxes, as amended
Czech National Council Act no. 35/1993 Coll., Act no. 96/1993 Coll., Act
C. 157/1993 Coll. and Act no. 196/1993 Coll., is amended as follows:
First In § 2 para. 5, after the words "legal entities registered in the country"
words "or permanent establishment (§ 22 paragraph. 2)".
Second In § 3 para. 4 point. a) at the end of the comma and semicolon replaces
connect with these words: "subject to tax for individuals
engaged in educational and health facilities and equipment to protect
abandoned animals or endangered species, but not income
obtained acquisition gift in connection with the operation of these activities. "
Third § 4 para. 1 point. a) reads:
"A) revenue from the sale of an apartment or dwelling house with a maximum of two apartments
including related land if it is owned by the seller, while
it had resided for at least two years immediately prior to the sale
. the exemption does not apply to income from the sale of these flats or houses
which are included in business assets and in which the taxpayer
carries on business or other self
hinnost, within two years from the completion of this activity, ".
Fourth In § 4 para. 1 point. b) the first sentence is replaced by a semicolon
and connects this sentence: "In the event that the sale of real estate
acquired by inheritance from the testator who has relatives in direct line or
husband (wife) shortens the period of five years, a period during which it was proven
property owned by the decedent. ". In previous
second sentence, the words "income from the sale of real estate," the words
"including real estate income referred to in paragraph 1 point. G)
which are included in business assets and".
Fifth In § 4 para. 1 point. c) In the second sentence, the words "securities"
words "with the exception of securities acquired under the voucher privatization
". In the third sentence, the words "from the sale of chattels" is
words "including revenues from the sale of movables referred to in paragraph 1
6th In § 4 para. 1 point. d) the words "received compensation,"
inserted the words "non-pecuniary damages," and end with the following words: "and
payments from insurance assets used in business and other self-employment or
7th § 4 para. 1 point. f) reads:
"F) the price of the tender, the advertising competition from the advertising and price
draw from sports competitions in the amount not exceeding 10 000 CZK
with the exception of the price of competitive sports for taxpayers, where the sport || | business activity [§ 10 par. 8)]. the price of the tender and similar
price from abroad, however, is exempt entirely, if the
full amount donated by the beneficiary for the purposes specified in § 15 para. 8 and § 20 paragraph
. 5 ".
8th In § 4 para. 1 point. m) the words "soldiers (alternative)
Services" inserted comma and the words: "School pupils who are not soldiers in active service
9th In § 4 para. 1, the following letter u), which reads:
"U) the income earned by the acquisition of ownership of the apartment as compensation for releasing
flat and compensation (severance) to release flat paid
dwelling user on condition that the compensation provisions apply to the latest housing
within one year following the year in which compensation
(severance) took the initiative and its receipt by the taxpayer to the tax
to the end of the tax period in which to receive it there. ".
10th In § 4 para. 2 at the end of the first sentence is replaced by a semicolon and dot
connect with these words: "exemption in that case
apply even when transferring property rights to these resources and facilities
another owner. ". The second sentence is deleted.
11th § 5 the following paragraph 6 is added:
"(6) The income included in the tax base in previous tax periods
that was returned, reduces the tax base in the tax year in which
his return occurred, assuming alas for its return
there are legal grounds for a refund of income is not recognized in the accounting
taxpayer in determining the tax base (partial tax base) according to § 7 and
9th If this is the amounts claimed as expenses (costs) previous | || tax periods for which there is a legal reason for their return
recipient shall be increased by these amounts tax base in the tax period
when the refund was assuming that the repayment was not caught by the taxpayer in accounting
identifying the tax base (partial tax base
) pursuant to § 7 and 9 ".
12th § 6 para. 1, at the end of subparagraph c) is replaced by a comma and
letter c), the following point d) shall be added:
"D) the taxpayer's income derives in connection with
dependent activity or function, even if they are paid as compensation (compensation)
for the loss of this revenue payer, in which the taxpayer carries dependent
activity or function. ".
13th § 6 para. 3, at the end of the paragraph following sentence is added: "Income is
understood as the amount by which the employee is payment for goods or services provided by the employer
lower than their usual price (§ 3 para. 3)
amount or according to paragraph 6 and §. 6 or the price they charge
employer for comparable products or services to other customers. ".
14th § 6 para. 4 reads:
"(4) Revenue from employers domiciled or resident in
Czech Republic are following the reduction pursuant to paragraph 13 of point. A)
separate tax base for the taxation of a special tax rate (§ 36) || | if it is income under paragraph 1 point.) and d) and under paragraph
10, the aggregate amount does not exceed the same employer in a calendar month
amount of CZK 2,000. This is true when it comes to income arising | || employees from the employer with whom the employee does not apply
non-taxable amounts of the tax base for the calculation of advance tax payments by
special regulation. ^ 4b). "
15th § 6. 5 reads:
"(5) If a gas-income referred to in paragraph 4 from abroad, are
tax base (partial tax base) according to § 5 para. 2. '.
16th § 6 par. 6 reads:
"(6) When a employee with a motor vehicle
to use for business and private purposes, is considered income
employee an amount equal to 12% of the purchase price of the vehicle
calendar year. The income staff for the calculation of withholding tax is considered
amount equal to 1% of the vehicle purchase price for each calendar month,
even if the vehicle is used only part of the calendar month
. If it the hired vehicle is based on the purchase price of the vehicle at
original owner, even in the event of a subsequent purchase
17th § 6 para. 7 at the end of subparagraph c) is replaced by a comma and
letter c), the following point d) shall be added:
"D) compensation for wear custom tools, equipment and objects
necessary for performance of the work of employees under the Code
18th In § 6, after paragraph 7 the following paragraph 8 is added:
"(8) To be paid if the employee with expenses (compensation) under paragraph 7
point. B) to d) lump sum, consider these expenses for proven
up fee determined by special regulations or fee that
in the collective agreement, or. in the internal regulation of the employer for
provided that the employer fee has been proven
determined based on calculations of actual expenditure. in the same way
proceeds employer when determining the fee in cases where
to change the conditions under which the fee was determined. If it is a flat fee for
use their own tools, equipment and items needed for the performance
employee's work that would otherwise be written off, only to recognize || | the extent of the employer would apply comparable depreciation of tangible assets
in uniform depreciation depreciation in future years. ".
19th In the current § 6. 8 point. d) after the word "employees"
words "of fund cultural and social needs or profits
(income) after taxation" and at the end of the paragraph, the comma is replaced
Semicolon and the words: "If, however, the provision
holiday abroad, including foreign trips for the employee
value of non-monetary exempt from tax in the aggregate maximum amount of 10 000 CZK per
calendar year. the performance of the employer's employees
assesses performance and for family members of employees. "
20th In the current § 6. 8, the following points j) to s), added:
"J) monetary benefits for the outfit and commissary requirements provided
members of the armed forces and the forces under special regulations, 6b)
k) compensation for loss of service income (salary) provided
members of the armed forces and corps under special regulations ^ 6c)
l) value of transitional housing provided as non-monetary benefits
employer to employees in place of regular work (
place of work) agreed in the employment contract, which is not identical with the place of residence
m) wage compensation paid under special regulations ^ 6d)
equal to the difference between the health insurance benefits,
n) revenue generated by returning employee shares (bonds) up to the amount paid
difference between the nominal value and the sale value at
their extradition if this difference was taxed at their acquisition
before 1 January 1993
o) compensation for loss of income granted under the Labour Code for the period
prior to January 1, 1989 and payable after December 31, 1992,
P) monetary benefits accruing to employees in connection with
interest-free loans or loans with an interest rate lower than
usual amount of interest on the fund cultural and social needs or from
R) cash allowance allocated to the restoration of natural stejnokrojových
formalities customs officer
S) special allowance provided in foreign currency
members of the armed forces transmitted within a unit of UN peacekeepers outside the territory of the Czech Republic
^ 6e) for work abroad. ".
21st the existing § 6 para. 11 reads:
"(11) the provisions of paragraphs 7, 8 and 9 shall apply mutatis mutandis to fulfill
provided in connection with their duties.".
22 . The current § 6 para. 12 letter. a) reads:
"a) withheld or employee paid premiums
social security contributions to the state employment policy and premiums for general health insurance
, which is under special regulations ^ 21)
obliged to pay the employee; for employees not covered by compulsory insurance
foreign same kind contributions to this foreign insurance
23rd in the current § 6 para. 12 of the deleted provisions of subparagraph b) and | || point c) is designated as letter b).
Former paragraphs 8-12 as paragraphs 9 to 13
24th in § 7 para. 4, "the insurance social insurance premiums
employment and health insurance "is replaced by"
premiums for social security contributions to the state employment policy and
premiums for general health insurance. "
25th in § 7 after paragraph 4 the following paragraph 5 is added:
"(5) social security premiums, contributions to the state employment policy
premiums for general health insurance paid
public company for partners or limited partnership
for the general partner or partners in the General partners
exempt from tax. ".
26th § 7 para. 6 reads:
" (6) Revenue contributions to newspapers, magazines, radio or television
generated from sources in the Czech Republic is an independent foundation
taxes for the taxation of a special tax rate (§ 36), provided that it is a
revenue referred to in paragraph 2 . ) and the total income from the same
payer in the calendar month shall not exceed CZK 3,000. ".
27th in § 7 para. 8, the words" paragraph 7 "is replaced by" paragraph 8 "|| | at the end of the period is replaced by a comma and add the following words: "
but only up to the amount of the premium rate calculated without the increase of the maximum
basis for this insurance under a special regulation. ^ 21)."
|| | Former paragraphs 5 to 8 shall be renumbered 6 to 9
28th § 7, the following paragraph 10 and 11 are added:
"(10) Proceeds from sale of real estate or movable things that are
joint ownership of spouses and which was performed
Business activity or other self-employment
least one spouse has been subject to business or business to serve
or other self-employment of at least one of the spouses is
taxed at the spouse who this activity operated when the
this property is included in the business assets of at least one of the spouses
entrepreneurs. After finishing business or self-employment
proceed in accordance with § 10 para. 5 Act.
(11) income under § 7 para. 1 point. d) is not a subject
taxes are not provided reimbursement of travel companions public
commercial companies and general partners in limited partnerships
amount determined by special regulation. ^ 5). "
29th § 8 paragraph. 1 reads:
'(1) income from capital, unless the income according to § 6
paragraph. 1 or § 7 para. 1 point. d) are
A) shares of profits (dividends), interest and other benefits from securities
securities or interests in limited liability companies and limited
companies and profit-sharing and similar benefits from membership in cooperatives
B) profit-sharing silent partner participation in business when
apply to replenish the deposit of shares reduced the losses to the original
C) interest, winnings and other income from deposits on deposit books,
interest on funds on deposit accounts,
D) income from certificates of deposit and deposits assimilated,
E) indemnity in case of a certain age or a
pension schemes outside the Social Insurance Fund, minus the premium paid
. For the calculation of the tax base applies to § 10 paragraph. 7,
F) Interest and other income from loans and advances, interest on deposits
current accounts and interest on paid-up value investment at an agreed rate
shareholders of public companies. Interest on deposits in current accounts
that under the terms of the bank are not intended for business
(giro accounts, foreign currency accounts, etc.) Shall be assessed pursuant to subparagraph c)
G) the amount of the discount notes. ".
30th in § 8 par. 3 point.), The words' [paragraph 1 point. c)] "shall be
words' [paragraph 1 point. d)]. "
31st § 8 par. 4 reads:
" (4) The revenue referred to in paragraph 1. a), b), c), d), e) and in paragraph 3
point. a), unless the receipts mentioned in § 6 para. 1 or § 7 para. 1
point. d) arising from sources in the Czech Republic are
separate tax base for the taxation of a special tax rate (§ 36).
If it follows that income from foreign sources are, without deduction of expenses
tax base (partial tax base). ".
32nd in § 8 par. 5, the words" point . e) and f) "is replaced by" point. f) and g
33rd in § 8. 6 are deleted the word" only ".
34th § 9. 1 point. a) it reads:
"a) income from rental properties (parts), including dwellings (their
35th in § 10 paragraph. 1 point. h) the words " in paragraph 2. b) "are replaced
words" in paragraph 3. b) ".
36th in § 10 paragraph. 5 after the first sentence following sentence:" In the case of tangible assets depreciated
according to § 26 et seq., in which the taxpayer exercised || | entrepreneurial activity or other self-employment, which was the subject
business or to serve business, is an expense
residual value according to § 24 par. 2 point. b). ".
37th in § 10 paragraph. 5 in the fourth sentence at the end of the period is replaced by a comma and
connect with these words:" including additional expenses related to the sale,
except expenditure in accordance with § 25 of the Act. ".
38th in § 10 paragraph. 6 in the third sentence, the words" in less than two years'
replaced by "less than five years." | ||
39th § 10 paragraph. 8 reads:
"(8) Income pursuant to paragraph 1. f) through ch) generated from sources in the Czech Republic
are separate tax base for taxation
special tax rate (§ 36). If the price of the tender included
fee for use of the work or performance will be reduced by the amount attributable to the
pay the tax base taxed at a special rate of tax and this amount is included in the income
mentioned in § 7 . for those taxpayers listed in § 2 para. 2
where the sporting activity of the business or other
self-employment, are considered the price received from sports competitions for
income under § 7. If the income Plynou- from foreign sources, they are
Tax base (partial tax base) according to § 5 para. 2. '.
40th in § 10 paragraph 9 is deleted and paragraph 10 shall be designated as paragraph 9
41st § 12 para. 2 reads:
"(2) the revenues achieved in business or other gainful
(§ 7) operated with the cooperation of the other spouse and expenses incurred
to generate, assure and maintain a distributed,
to share attributable to cooperating husband (wife)
made no more than 50% when co husband (wife) is
payer social insurance and health insurance as
self-employed; while the amount attributable to cooperating
husband (wife), by which revenues exceed expenditures may not exceed 540 000
CZK in cooperation throughout the tax year, or 45,000 CZK for each
month started this cooperation. In other cases, cooperation
husband (wife), and other persons living in the household with the taxpayer
revenues achieved in business or other gainful activity
divided into cooperating persons so that their share of the income
and expenses amounted to a total of more than 30%;
while the amount allocated in total to the cooperating person on whom
revenues exceed expenditures may not exceed CZK 180 000 in cooperation
throughout the tax year or 15 000 CZK per each month collaboration.
Revenue can not be split for children of compulsory school attendance and children and
wife (husband), applied as a dependent person (
§ 15). ".
42nd in § 13 paragraph. 1 after the words "social contract" the words
43rd § 13 para. 2 reads:
"(2) Basis taxation of public companies is reduced by donations by
- 20 par. 4 or a deductible item pursuant to § 34 para.
third donations are treated as donations provided by the partners according to § 15 para. 8 and
individual members are divided as tax base
detected as a public company.
Well is considered tax deductible according to § 34 para. 3. ".
44th in § 13 para. 3, after the words" the general partner individual "adds
reference to footnote" ^ 14b ) "and deleted the words"
social contract. "
45th § 13 para. 4 reads:
" (4) Donations provided by a limited partnership (§ 20 para. 4 )
a deductible item pursuant to § 34 para. 3 shall be allocated to the general partner and the limited partnership
in the same proportion as the divides between them
tax base determined for society as a whole.
Gifts proportional part attributable to the general partner is considered as the donations made by individual
General partners. ".
46th § 13 the following paragraph 5 is added:
" (5) when determining the tax base under paragraphs 1 and 3 are based on
profit (§ 23 para. 2) adjusted for the share transfer
profit shareholders of a public company or
general partners of a limited partnership. ". || |
47th in § 15 para. 1 point. a) the amount of "20,400 crowns" is replaced by
48th § 15 para. 1 point. b ) reads:
"b) CZK 10,800 per year for a dependent child living in a household with
taxpayer. Temporary residence of the child outside the home does not affect the application
49th in § 15 para. 1 point. C) the words" common household "
replace the words" domestic " .
50th in § 15 para. 1 point. c) the amount of "20,400 crowns" is replaced by
51st in § 15 para. 1 point. c) at the end of the comma and semicolon replaces
connect with these words: "if the wife (husband) a holder of a license
ZTP-P (seriously damaged with a guide), increases the amount of CZK 12 000
52nd § 15 para. 1 point. d) and e) are added:
" d) CZK 6,000 annually, if they receive taxpayer or partial disability pension
if there has been an accumulation of entitlement to retirement and partial disability pension
E) 12 000 CZK per year, if they receive taxpayer disability pension or other retirement
in which one of the conditions for granting a disability, if there has been
overlapping of rights to old-age and disability pension or a taxpayer by
special regulations invalid, but his request for a disability pension
was rejected for other reasons than because it is invalid ".
53rd in § 15 para. 1, the following points f) and g ) added:
'f) 36,000 CZK annually, if the taxpayer holds a license ZTP- P (separately
Heavily damaged with a guide)
G) CZK 6,000 annually, if the taxpayer pupil or student
systematically preparing for a future career studying or prescribed training and
if such a taxpayer with income from dependent activity pursuant to § 6
paragraph. 1 point. a). ".
54th § 15 para. 2 reads:
" (2) The amount under paragraph 1. a) does not reduce the tax base
taxpayer, at which retirement from social security
^ 14c) or from foreign compulsory insurance of the same kind
amounts to more than CZK 21,600 per year. If exceeding CZK 21,600 per year
admits amount under paragraph 1. a) at an amount less the amount paid
retirement. The child benefit and educational
be disregarded. Under this paragraph shall not proceed taxpayers who
at the beginning of the tax period are pensioners and the pension
they were not granted even back to the beginning of the taxable period
55th V § 15 para. 3 the words "b) to e)" are replaced by "b) to g)."
56th in § 15 para. 5, the words "common household" is replaced by "| || home. "
57th § 15 par. 6 reads:
" (6) It nourishes a child (children) in the same household more taxpayers
(eg. spouses ) may, for the purposes of tax to apply only one of them. When
compliance with the conditions for entitlement to an allowance may be applied
child (ren) for part one calendar year from taxpayers
(eg. Spouses) and the remainder of the second of the taxpayers. ".
58th § 15 para. 7 reads:
"(7) for a taxpayer who claims a reduction in the tax base pursuant to paragraph 1
. b) to g) in just a few calendar months
tax period reduces the tax base by an amount equal to one-twelfth
for each calendar month at the beginning of the
conditions for claiming the allowance are met . Child applies
taxpayer already in the calendar month in which they were born or where
begins with an adult child, systematic preparation for a future career. ".
59th § 15 para. 8 reads:
"(8) the tax base can deduct the value of gifts provided to municipalities and
legal entities registered in the Czech Republic to finance
science and education, culture, education, the police / 15a / fire | || protection, support and youth protection, animal protection, for purposes
social, health and environmental, humanitarian, charitable, religious
for registered churches and religious societies,
physical education and sports, and individuals residing on the territory of the Czech Republic
operating educational and health facilities and equipment
protection of abandoned animals or endangered species, to finance
these devices, if the total value of donations in the tax period
exceeds 2% of the tax base or CZK 1,000. Can deduct a total maximum
10% of the tax base. ".
60th in § 16 of the last row of the table, the words" + 47% "is replaced
" + 44% ". | ||
61st § 18 par. 3 reads:
"(3) for taxpayers who have not formed or established for the purpose
business ^ 17) is not subject to tax income from activities resulting from
their mission. For such income for the purposes of this Act
revenue determined by special regulations ^ 17) or income from operations
defined in the Statute, statutes, founding and founding
schedules for which expenses (costs) incurred under this Act
on their achievement, ensuring and maintaining higher.
Not subject to tax receipts from grants, contributions to the operation of funds to implement
government contracts, grants, or other forms of state aid
and interest on current account deposits. ".
62. In § 18, after paragraph 3 the following paragraph 4 is added:
"(4) the income referred to in paragraph 3 shall not be considered rental income
with the exception of income from leases for budgetary and subsidized organizations
established by central government authorities, which are demonstrably
taken into account in relation to the founder's budget, as well as advertising revenue
arising from entities established or resident in the Czech Republic and the
entities established or resident outside the Czech Republic
through their permanent establishment (§ 22 paragraph. 2)
income from membership fees, with the exception of membership dues are exempt
([§ 19. a)]. ". || |
Former paragraphs 4 and 5 shall be renumbered paragraphs 5 and 6
63rd In § 18 par. 5, the word "community," the words "district authorities".
64th In § 19 para. 1 is deleted b).
Existing letters c) to i) are marked as letters b) to ch).
65th In § 19 para. 2, first sentence, the word "point. E)" is replaced
"point. D)" and end with the following words: ";
liberation in that case did not apply when transferring property rights to these
resources and facilities for the next owner. ".
The second sentence is deleted.
66th In § 20 para. 2 in the second sentence after "the completion of liquidation,"
replaces dot and comma rest of the sentence is deleted.
67th In § 20, after paragraph 3 the following paragraph 4 is added:
"(4) Taxpayers who are not founded or established for the purpose
business, can reduce the tax base determined in accordance with paragraph 1
up to 30% to a maximum of CZK 1 000 000, when used thus obtained
funds to cover the costs (expenses) associated with the activities of which gained
income not subject to tax. in the event that the 30% reduction is less than
CZK 50 000, you can subtract the amount of 50 000 CZK however, the maximum amount
tax base. ".
Former paragraphs 4, 5 and 6 shall be renumbered paragraphs 5, 6 and 7
68th § 20 para. 5 reads:
"(5) The tax base can deduct the value of gifts provided to municipalities and
legal entities registered in the Czech Republic to finance
science and education, culture, education, the police-15a) on fire | || protection, support and youth protection, animal protection, for purposes
social, health and environmental, humanitarian, charitable, religious
for registered churches and religious societies,
physical education and sports, and individuals residing on the territory of the Czech Republic
operating educational and health facilities and equipment
protection of abandoned animals or endangered species, to finance
these devices, if the value of the donation is at least CZK 2,000. In total you can
deduct a maximum of 2% of the tax base. This deduction can not be applied
taxpayers who are not established or founded for business purposes. ".
69th In § 21, the rate of "45%" shall be substituted for "42%" and the words "§ 20 par.
4" is replaced by "§ 20 para. 4 and 5".
70th In § 22 paragraph. 1 at the end of subparagraph d) is replaced by a comma and the following letter
"E) income from the sale of immovable or movable property situated or
registered in the Czech Republic and the sale or zhasti
stake in a company or co-operative based in the Czech Republic
71st In § 22 paragraph. 1 point. d) paragraph 7, the words "concerning things"
words "or part thereof".
72nd § 23 para. 1 and 2 added:
"(1) The tax base is the difference by which the income, excluding income
exempt (§ 4 and 19) exceeds the expenses (costs)
to generate, assure and maintain (§ 24), while respecting their
accruals in the taxable period, adjusted by the following paragraphs
(2) to determine the tax base for taxpayers who charge the system | || double-entry bookkeeping, 20) based on profit (profit or loss
) and for taxpayers who charge in simple accounting
the difference between revenue and expenditure. ".
73rd § 23 para. 4 point. b) reads:
"B) Profit (loss) from the sale of certificates of deposits, certificates of deposit, bonds and coupons
^ 20a) with the exception of bonds with the right of first refusal on
stocks and bonds, which carry the right to issue shares, ^ 20b) between
holder prior to maturity ".
74th In § 23 para. 4 in point d) at the end of the period is replaced by a comma and the following letter
"E) the amount charged to revenue related to the dissolution of reserves and adjustments
whose work was not an expense for tax purposes
(costs) for achieving, securing and maintaining income.".
75th In § 23 para. 8, introductory sentence reads: "For taxpayers, which suffer
out of business or other gainful activity (§ 7)
for termination of the lease (§ 9) and to the liquidation, the
tax base pursuant to the preceding paragraphs for the tax period preceding the date of termination
business or self-employment, rent or
commencement of liquidation adjusted. ".
76th In § 23 paragraph. 8 point. a) after the word "reserves" words "with the exception
reserves that are verifiably accounted for in the period in which
leads to liquidation".
77th In § 23, after paragraph 8, the following paragraph 9 is added:
"(9) In the tax year in which it will cancel contracts on financial
leases of tangible and intangible assets, is
landlord who rented depreciated fixed assets pursuant to § 30 paragraph.
4, is obliged to increase the tax base by the difference between relied depreciation and amortization
calculated in accordance with § 31 or § 32. this provision shall not apply in the case
when the landlord immediately signed a new contract for
leasing of property, and in cases where the subject
financial lease demonstrably destroyed or stolen. ".
Existing paragraphs 9 and 10 are renumbered 10 and 11
78th In § 24 par. 2 point. b) deleting '
adjusted for the proportionate part of the residual value adjustments to assets acquired for consideration, ^ 20)
79th § 24 par. 2 point. d) reads:
"D) contributions to legal entities if the obligation arises from membership
80th In § 24 par. 2 point. f) after the word "the general partner" words
"taxpayer having income from business and other self-employment
(§ 7)" and the words "under special regulations ^ 21)" inserted
words "but only up to the amount of premiums calculated rate
without the increase of the maximum base for this insurance."
81st § 24 par. 2 point. h) reads:
"H) rent, including rent for finance leases
lease, but the rent for financial lease with subsequent purchase of the leased item
taxpayers records in simple accounting
pro rata per the agreed time at the applicable tax
82nd In § 24 par. 2 point. ch) at the end is replaced by a comma and full stop
complete these sentences: "Income tax paid abroad is an expense
(expense) only to income that is included in the tax base, not only in
inasmuch as not counted in the tax liability in the country
under a special regulation 22a) or under an international treaty
(§ 37). This expense (cost) will apply to the following tax
period following the one in which created. ".
83rd § 24 par. 2 point. j) Section 2 reads:
"Second preventive care facilities provided
company preventive care to the extent determined by special regulations ^ 23)
unpaid health insurance, 23a ^)".
84th In § 24 par. 2 point. j) point 3, the words "by pupils'
inserted after the word" schools ".
85th § 24 par. 2 point. k) reads:
"K) expenses (costs) for business travel, including expenses (costs)
business trips collaborators of justice (§ 12 para. 2)
shareholders of public companies and General Partners limited partnership
companies (§ 13), to a maximum of EUR
under special regulations ^ 5) while
first on accommodation, public transport means and necessary
expenses associated with business travel in the proven amount, 2 .
transport road motor vehicle-23b) included in the assets of the taxpayer or
rent in the amount specified in paragraph 6
third transport road motor vehicle-23b) which are not included in the property || | taxpayer with the exception of rent at the rate of basic compensation and reimbursement of expenses for
fuel consumed, lorries and buses
used basic rate for passenger road motor vehicles increased
| || 4th spending on fuel consumed in special
motor vehicles ^ 23c) for road vehicles adapted for other purposes
than transportation of persons or materials, and road motor vehicles when driving
mainly in terrain, maintenance of roads,
in warehouses, production areas and courtyards are applied in real
Fifth meals and pocket money during foreign business trips,
6th meals at domestic business trips and only for
employees according to § 6. "
86th § 24 par. 2 point. l) reads:
" l) damages arising due to natural disasters and increased expenses due
measure defined by generally binding legal regulations. "
87th § 24 par. 2 point. r) t) added:
" r ) 20 purchase price) of the security in the event of sale, in
Tax period in which it occurs sell a security, t)
input price of tangible assets excluded from depreciation (§ 27) and land, and it
only to the amount of income from their sales. "|| |
88th in § 24 para. 2, the following points u), v), w), x), y) that
"u) the income tax paid by individuals payer for the payer of income
listed in § 10 paragraph. 1 point. h) and ch) which applies
special tax rate (§ 36) if the prize or prize in a non-monetary benefit
road tax paid by one spouse who is registered as the holder of a motor
vehicle roadworthiness, while the vehicle is used for
business and other self-employed
second of a spouse who is the holder of the registration document is written,
V) payment of penalties and interest on arrears ^ 26a)
W) acquisition price of shares in a company or cooperative in the case
X) the lump sum paid by the employer to employees pursuant to § 6.
Y) value of a receivable from a debtor in which the court rejected a proposal for declaration of bankruptcy
^ 19a) for lack of assets. ".
89th in § 24 para. 4, introductory sentence reads:" Rents u
financial lease with subsequent purchase of the leased tangible assets and intangible assets
be depreciated under this Act, shall be recognized as an expense (cost) for
condition that. "
90th in § 24 para. 6 point. b) paragraph 2, the word "census"
connect these words: "in the Czech Republic."
91st in § 24 para. 6 of the last sentence reads: "the chosen method is applied to
all motor vehicles owned by the taxpayer, except vehicles where
can claim expenses (costs) in accordance with § 24 para. 2 point. k) Section 4
au vehicles for rent and can not be changed during the tax period. ".
92nd In § 24 after paragraph 6 the following paragraphs 7 and 8 are added:
"(7) If the early termination of finance lease
purchase of leased fixed assets and intangible assets, it is taken
contract for the purposes of this Act, from the date of concluding a contract for || | rent when a lease after returning the leased assets
(8) The acquisition price of shares in a company or a cooperative
for the purposes of the Act shall be taken as paid-in monetary and non-monetary contribution
partner or team member, including the share premium or acquisition cost
20) Investments in case for consideration of the interest or
price fixed for the purposes of inheritance tax and gift 26b) in the case of the acquisition
inheritance or gift. Non-monetary contribution
legal entities invested in the company or cooperatives appreciate if
tangible assets and intangible assets amortized cost (§ 29 par. 2)
and for other asset book value. ".
93rd § 25 point. f) reads:
'f) penalties and fines, with the exception of contractual penalties specified in § 24
additional premium for social security and state
employment policy and premiums for general health insurance
, ^ 21) regulatory and punitive measures with regard to pay-26c) and
amount of the difference between premiums for social security contributions and the state employment policy
paid by increased rates ^ 26d) and
including insurance contribution rate calculated by without her
increase ^ 26e). "
94th in § 25 point. m) at the end the following words:" except | || referred to in § 10 paragraph. 6 and § 24 para. 2 point. w). "
95th in § 25 point. n) is deleted the word" received ".
96th § 25 point. r) reads:
" r ) taxes paid for another taxpayer, except as specified in § 24 paragraph
. 2 point. u) ".
97th in § 25 point. s) at the end the following words:"
and similar taxes paid abroad, except as provided in § 24 par. 2 point. ch) ".
98th in § 25 point. w) at the end the following sentence:" This provision does not apply to
taxpayers specified in § 18 par. 3, the stock exchanges
papers, 28a) National property Fund 18) and taxpayers listed in §
99th in § 25, subparagraphs x), y) and), as follows:
'x) interest and other income provided by the employer on deposits
exceeding the average amount of common interest for the tax
period required for loans that banks provide to the place of residence or registered office
S) of interest on the deferred tax amounts for the period of deferment, tax increases and
Execution costs under special regulations ^ 28b) and interest on loans in deferment
A) the value of debts, except as specified in § 24. ".
100th existing text of § 25 is renumbered as paragraph 1 and the
paragraph 2, which reads:
| || "(2) paragraph 1 point. w) shall not apply to taxpayers, in
year of their inception and over the next three years. For legal successors
entities arising from the canceled without liquidation for year
establishment considers the year in which the subject was canceled without performing liquidation
One hundred and first in § 26. 2, after the words "separate movables"
words "with the exception of inventories" and connects this sentence: "
Material assets for the purposes of this Act are not stocks.".
102nd § 26 paragraph. 3 reads:
"(3) other assets for purposes of this Act
A) technical improvement and expenses for opening of new quarries, sand and clay pits
if you increase the input price and the net book value of tangible assets
B) technical reclamation, unless a special law provides otherwise, ^ 29b)
C) expenditure paid by a lessee under special regulations ^ 20)
forms part of the valuation of tangible assets leased under finance leases
with subsequent purchase of the leased tangible assets, which in total is
agreed purchase price in contract for movable assets exceeds the value of 10 000 CZK
103rd § 26 par. 5 reads:
" (5) depreciation for the purposes of this Act means the inclusion of depreciation
tangible assets and intangible assets accounted for in the assets of the taxpayer,
which relates to ensuring taxable income to expenses (costs)
to ensure that income. ".
104th in § 26 the following paragraphs 6-8 are added:
"(6) Write-off in the amount of calculated annual depreciation can be claimed from
tangible assets and intangible assets accounted for in the assets of the taxpayer at the end
relevant tax period except the legal successor of the taxpayer
canceled without liquidation or heir of the taxpayer referred to in § 2
continues if the activity or lease, which came during the tax period
assets already depreciated original owner.
(7) Write-off of one half of the calculated annual depreciation can be applied
of tangible assets and intangible assets registered in the asset
taxpayer at the beginning of the relevant tax period, when transformed during the tax period
First the disposal of assets before the end of the tax period, except
taxpayers progressing according to § 30 paragraph. 4
Second to transfer the assets to other legal entities or natural persons under the
special regulations ^ 29a) which is recorded in the assets of the taxpayer
the date preceding the date of transfer of assets,
Third the termination of business or self-employment,
dissolution without liquidation, liquidation or declaration of bankruptcy of
property registered at the date of termination of business or self-employment
, the date of dissolution without liquidation, the day | || preceding the date of liquidation or the day preceding the day
Depreciation amounting to one half of the calculated annual depreciation may also apply
legal successor, from the tangible and intangible property registered
in assets at the end of the relevant tax period, which came in
during the tax period taxpayer or canceled without liquidation
from a deceased taxpayer. Similarly, depreciation amounting to one half
calculated annual depreciation applied even lessee who depreciates tangible assets
according to § 28 para. 2 and 3, if there is termination of lease
before debiting input prices during the tax period.
(8) Depreciation for the purposes of the Act taxpayer is not obliged to exercise while
depreciation can also be interrupted, but the further depreciation is necessary to continue
manner as if the depreciation was not interrupted, for
conditions at the time of interruption apply taxpayer spending
lump sum pursuant to § 7 or § 9. If the taxpayer applies
expenditure lump sum, not for that tax year to apply proven
depreciation in the amount of not to extend this period for tax depreciation purposes.
Yet after a period in which expenses flat-rate approach leads taxpayer depreciation only
balance sheet. ".
105th in § 27 point. I) the word" capital "shall be replaced
'equity . "
106th in § 28 para. 1 at the end the words" in paragraphs 2 to 4 are replaced
Words "paragraphs 2-6."
107th In § 28 par. 3, after the words "leased fixed assets"
inserted the words "and other property referred to in § 26 par. 3 point. C) When they are".
108th In § 28 after paragraph 4 the following paragraphs 5 and 6 are added:
"(5) technical reclamation, if you increase the input and the net book value of tangible assets
(§ 26 par. 3), carried out on land, which has
rights of ownership or management of another person, may depreciate | || only taxpayer who is obliged to carry out reclamation.
(6) Intangible assets except the owner can depreciate taxpayer who
him to acquire the right of use for a fee. ".
The former paragraph 5 is renumbered as paragraph 7.
109s. In § 30 paragraph. 4, first sentence reads: "Leased tangible movable property
for financial lease with subsequent purchase of the leased tangible assets
can write off up to 90% of the cost evenly over the lease period for
provided that rental period lasts for at least 40% of the depreciation period
set out in paragraph 1, at least 3 years. ".
110th In § 30, after paragraph 4 the following paragraph 5 is added:
"(5) If a contract on financial leases
leased tangible assets and intangible assets depreciated by
paragraph 4 shall be considered a contract for the purposes of the Act from the date of closing
for lease, when after the expiry of a lease
leased tangible and intangible assets returned to the lessor.
This does not apply in case of imminent conclusion of a new agreement on finance lease
subsequent purchase of the leased tangible assets and intangible assets
he was the subject of the canceled contract, in cases where the subject
financial lease demonstrably destroyed or stolen. ".
Former paragraphs 5 and 6 shall be renumbered 6 and 7
111th § 30, the following paragraph 8 is added:
"(8) Intangible assets, to which the taxpayer has a right to use, with
annual depreciation calculated as the proportion of input price and time agreed purchase
contract. Unless the contract concluded for a fixed, determined yearly
depreciation under § 31 or § 32.
112th in § 31 para. 3, after the words "tangible property" the words "and
113 . in § 32 par. 3 of the introductory sentence in a) and b) are deleted
114th in § 34 para. 2 the words "§ 20 para. 4" replaced by "§ 20 para. 5
115th in § 34, paragraphs 3, 4 and 5 are replaced by paragraphs 3, 4, 5 and 6
"(3) from the tax base, taxpayers can deduct 10% of the cost of the new
tangible assets classified under Annex hereto
in items 3-6 and item 9, except as specified in paragraph 4 are- If
its first owners, in the tax year in which the tangible assets
recorded in the assets of the taxpayer. Deduction can only
if it does not sell or rent that property
three years following the year in which the deduction was applied. This provision shall not apply
in the tax period, which will end
business or other gainful activity, to enter into liquidation and
(4) The deduction under paragraph 3 does not apply to
A) airplanes, motorcycles and cars, if they are not used
passenger transport operators and operators of driving schools on the basis of published
B) tangible fixed assets located abroad or used abroad
continuously for more than 183 days in the tax year
C) in the case of tangible assets at purchase of business (set of tangible, personal and intangible components of business
) or its affiliates.
(5) If you can not deduct under paragraph 3 apply in
acquisition of tangible assets due to the taxpayer reported the loss or the tax base
less than a deduction under paragraph 3, the deduction or the remaining portion || | applied in the next tax period in which the taxpayer reports
(6) A taxpayer who is a natural person, the deduction applies only in the case of
tangible assets used for achieving income under § 7 and 9. About
deduction under paragraph 3 can not lose revenue under § 6 .. "
existing paragraph 6, renumbered seventh
116th in § 35 para. 1, at the end of the paragraph the following sentence:" In doing so, u
taxpayers who are shareholders of public companies, with
General partners limited partnerships and limited partnerships are tax
Reduced by the amount which corresponds to the ratio, which was divided between them
tax base, identified as a public company in accordance with § 13 para. 1
or the limited partnership pursuant to § 13 para. 3. ".
117th § 35, the following paragraph 3 is added:
"(3) Taxpayers referred to in § 17, with the exception of mutual funds and investment
may exempt further subtract the amount
corresponding to one half of the tax to be withheld in the tax year that legal person in accordance with § 36 of
dividends or profit shares from equity investments in companies with limited liability
participating limited partners of a limited partnership or shares of
profit and a similar performance from membership in cooperatives. ".
118th in § 36 par. 2 point. a) paragraph 5 shall be deleted, the words" except
referred to in subparagraph c). "
119th in § 36 par. 2 point. a) point 6 deleted the word "deposit
shareholder, member or deposit" and end with the following words: "on
business company or cooperative."
120th § 36 par. 2 point. a) Section 7 reads:
"The seventh of the difference in the repurchase of employee shares [§ 8 par. 3
121st In § 36 par. 2 point. a) point 8 at the end the following words:
"except interest deriving from mutual deposits (deposits)
banks within the interbank money market and excluding interest on deposits
insurance companies with banks.".
Point 9 is deleted.
122nd In § 36 par. 2 point. a) at the end of the deleted dot, and join
words "and the entities referred to in § 2 para. 3 and § 17 para. 5
per share of the profit is the difference between the agreed price and the common price for
market (§ 23 para. 7) and interest not recognized as an expense in accordance with § 25 point. w) '
and the following sentence is added: "under the profit sharing does not increase
investment contribution based on the increase of
assets from assets exceeding the basic capital of the company with limited liability or joint stock companies
. ^ 34a). "
123rd § 36 par. 2 point. b), c) and d) are added:
"B) 20%, and it
first on winnings from lotteries, betting and other similar games except
winnings from lotteries, betting and other similar games operated under a permit
issued under a special regulation 12) [§ 10 paragraph. 3 point.
second prizes of prices and promotional contests and raffle [§ 10 paragraph. 1 point.
h) ], the prices of contests and sports competitions of [§ 10 paragraph. 1
point. ch)] except for the prices of public and sporting events which are exempt
[§ 4 para. 1 point. f)]
third from interest and other income from deposits received from the employer
their employees (§ 8 para. 6)
c) 15%, and || |
first of revenue accruing to individuals of interest, winnings and other income,
from deposits on passbooks of interest funds on deposit accounts
[§ 8 par. 1 point. c)] interest from deposits in current accounts
that under the conditions of banks are designed for business, for example.
giro accounts, foreign currency accounts,
second of indemnity in case of a certain age or a
pension outside the social insurance Fund reduced by the premiums paid by
[§ 8 par. 1 point. f)]
Third of paid additional interest in the transformation of cooperatives by
special regulation ^ 13)
D) 10%, and it
First Income authors for contributions to newspapers, magazines, radio or television
(§ 7 para. 6)
Second Income from the legal relationship pursuant to § 6. 4. '.
124th § 36 para. 3 reads:
"(3) For mutual and investment funds ^ 16) special tax rate
income is 25% of the difference by which the income from the sale of shares, interim certificates
Units-20a) bonds with an option to buy shares and
bonds, which carry the right to issue shares , ^ 20b) in the tax
period is greater than the cost of their acquisition. ".
125th in § 36 para. 4 second sentence reads:" the tax base is reduced by
non-taxable portion of the tax base (§ 15) and rounded up to whole crowns
126th in § 36 para. 5, the words" and paragraph 3 "are replaced by" and
interest income from government bonds . "
127th in § 36 is inserted after paragraph 5, paragraphs 6 and 7 are added:
" (6) If a commercial company, except for investment fund or cooperative
arising from other commercial companies or cooperatives in which the
least twenty percent share of the equity, dividends or shares in profit
participation in limited liability companies and participations
To limited partners of a limited partnership or profit-sharing and similar
benefits from membership in cooperatives is the basis for a special tax rate
referred to in paragraph 2. a) Dividends and profit share
and similar benefits from membership in the cooperative, minus the dividend received
or profit-sharing and similar benefits from membership in the cooperative from the business
companies or cooperatives in which the at least twenty percent share
(7) For the purposes of income tax, which is set for a special rate for taxpayers with
according to § 17 also considered to be a public company. ".
128th in § 38 par. 1 semicolon is replaced by a period and letters a) and b)
replaced by the following text: "If the taxpayer is not an entity, 20)
uses the exchange rate" purchase "or" sale "at the time of settlement with the bank, in
Otherwise, the exchange rate "center" of the Czech national Bank
last calendar day of the month preceding the month in which the
income or expense (cost) carried out. ".
129th in § 40 para . 3 sentence after the semicolon is: "when in operation
small hydroelectric plants whose income is exempt ^ 36a) for crossing the border
200,000 kWh of energy per year, are subject to tax only
earnings from energy produced over the limit. ".
130th in § 40 para. 4, in the second sentence, the word" point. d) "is replaced
" point. f) ".
131st in § 40 para. 5 at the end of the paragraph following sentences are added:" If
for those assets (fixed assets) for technical
appreciation increases for him, the price of which was depreciation carried
(input price). In the event that during the removal of said
depreciable base composition (tangible assets) as a possible expense
(expense), depreciation apply half the amount. ".
132nd in § 40 paragraph. 7 point. a) deleting 'intangible assets'.
133rd in § 40 point. c) at the end of the period is replaced by a comma and letter c)
following point d) added:
"d) intangible assets depreciated as intangible assets at 31 December 1992
taxpayer may doodepsat, not evenly, but not later than five years from the start
depreciation.". | ||
134th in § 40 para. 15, the words in brackets "§ 23 par. 3 point. c) "
replaced in brackets' § 23 para. 4 point. d) ".
135th § 40, paragraphs 20, 21, 22, 23 and 24 are added:
" (20) For budgetary and contributory organizations and municipalities are not | || tax year 1993 also subject to tax income from operations
defined in the statute or the founding charter as a major activity in
if they do not meet the criteria of § 18 par. 3, if the taxpayer is not treated as an economic
activity 38a) and are demonstrably
taken into consideration throughout the tax year in relation to financial budget
founder or the municipal budget.
(21) The provisions of § 25 point. w) shall not apply in cases where the loans and
loans are provided to entities that are not participating in the management, control
or assets of the borrower and the loan if these loans and borrowings do not exceed
A) in 1994, thirty times the amount of equity
B) in 1995 dvacetipětinásobek amount of equity
C) in 1996, twenty times the amount of equity
D) in 1997, fifteen times the amount of equity.
(22) The provisions of § 35 para. 3 shall apply for the tax year
(23) Amounts charged to income 20) related to the dissolution
reserves created to expenses prior to the effective date of this Act
which are not in accordance with § 24 para. 1 point. i) expenses (costs)
to achieve, assure and maintain income, are included in the tax base.
(24) The exemption in relation to insurance undertakings referred to in § 36 par. 2 point. a)
point 8 shall not apply for tax year 1994 ".
136th word" crowns "in the Act is replaced by the word" CZK "in § 7
paragraph. 6, § 10 paragraph. 3 point. a), § 10 paragraph. 9, § 16, § 26 par. 2 and 4, §
35 paragraph. 1 point. a), § 35 para. 1 point. b) and § 40 paragraph. 10th
137th in the Annex to the Act 1 item reads:
"(1) Buildings and halls (Class 1) 5
a) buildings and halls of wood and light materials 4
b) buildings and halls for power
(Branch 811 3 812 2) 4
c) buildings at surface mines
in mining field
(Branch 801, 802, 811 and 812) 4. "
138th in the Annex to the Act in item 2 letter e) reads:
"E) electrical lines and aerial runway (Study 828) 4".
139th Footnote. 4b) to 38a) added:
"4b) § 87 of Act no. 337/1992 Coll., On Administration of Taxes and Fees, as amended
Act No. 35/1993 Coll., And Act no. 196/1993 Coll.
| || 6b) Eg. Act no. 480/1992 Coll., on material support of soldiers and students
schools, the armed forces and Liability Act no. 76/1959
Coll., on some service contracts of soldiers , as amended
amended, Czech National Council Act no. 186/1992 Coll., on the service of members
Police of the Czech Republic, as amended, and Act No.
527/1992 Coll. security information service Czech Republic.
6c) § 92 paragraph. 1 and 2 of the Act No. 186/1992 Coll.
§ 116 paragraph. 1 and 2 of the Act No. 527/1992 Coll.
6d) § 7 para. 2 of Decree no. 19/1991 Coll., on career paths, and
material security for mining workers term incapacity for work so far
|| | 6e) § 11 para. 2 of Act no. 143/1992 Coll., on salary and remuneration for
call in budgetary and some other organizations and bodies
, as amended.
14a) § 82 of the Commercial Code.
14b) § 100 of the Commercial Code.
14c) Act no. 589/1992 Coll.
15a) Act No. 283/1991 Coll., On the Police of the Czech Republic.
Czech National Council Act no. 553/1991 Coll., On municipal police.
17a) Eg. Czech National Council Act no. 483/1991 Coll., on Czech Television, Czech National Council Act no. 484/1991 Coll
., on Czech Radio, Czech National Council Act no. 367/1991 Coll., on municipalities
(local government) laws on professional chambers.
20a) § 1 para. 1 of Act no. 591/1992 Coll., On Securities, as amended
Act no. 89/1993 Coll.
20b) § 160 of the Commercial Code.
22a) § 81 of Act No. 33l7 / 1992 Coll., As amended.
23) § 18a and 35a of the Act no. 20/1966 Coll., On Public Health Care, as amended
Act No. 548/1991 Coll.
23a) § 8 of Government Regulation no. 216/1992 Coll., Which publishes
Health Regulations and implementing certain provisions of the Czech National Council no.
550/1991 Coll., On general health insurance ( No full text.
The Ministry of Health no. 467/1992 Coll., On health care
provided for remuneration, as amended by Decree no. 155/1993 Coll.
23b) § 1 para. 3 of the Decree no. 41/1984 Coll., On conditions for operating vehicles on roads
23c) § 1 para. 4 of Decree no. 41/1984 Coll.
26a) § 369 of the Commercial Code.
26b) Act no. 357/1992 Coll., On inheritance tax, gift tax and real estate transfer
, as amended.
26c) Eg. Government Regulation no. 186/1993 Coll., on regulatory and punitive measures
26d) § 7 para. 2 of CNC Act no. 589/1992 Coll., On Social
security contributions and the state employment policy.
26e) § 7 para. 1 point. a) Act No. 589/1992 Coll.
28a) Act no. 214/1992 Coll., On the stock exchange.
28b) Act no. 337/1992 Coll.
28c) Act no. 13/1993 Coll., The Customs Act.
29b) Eg. Law no. 44/1988 Coll., on the protection and utilization of mineral
Resources (Mining Act), as amended.
34a) § 144 and 208 of the Commercial Code, as amended.
36a) Measures Treasury Czechoslovakia ref. No. 153/7 409/1982 dated 05/27/1982
38a) Decree of the Ministry of Finance no. 205/1991 Coll., On the management of budget funds
Czech state budget and financial management
budgetary and subsidized organizations.
Canceled Article III
Czech National Council Act no. 593/1992 Coll., On reserves for determining
income tax base, as amended by Act no. 15l7 / 1993 Coll., Is amended and supplemented as follows
First In § 4 para. 1, after the word "returns" the word "(income)".
Second In § 8. 1 is deleted the word "expense" and cancels the bracket.
Third In § 8. 1 and 4, after the words "income tax" the words
"charging double-entry bookkeeping."
To determine the tax liability for 1993 and the taxation of income from
dependent activity and fringe benefits charged to tax period 1993
apply existing regulations in the wording of Article I, para. 5, 9, 67, || | 75, 76, 103, 104, 108 and 111 of this Act.
Chairman of the Chamber of Deputies of the Parliament is empowered to in the Collection
Laws the full wording of the Act no. 586/1992 Coll., On income taxes, as is apparent from
amended, and the full wording of the Act no. 337/1992
Coll., On Administration of Taxes and Fees as is clear from the subsequent regulations.
First Act no. 286/1992 Coll., On income taxes.
Second Act no. 626/1992 Coll., Amending and supplementing Law no. 286/1992
Coll., On income taxes.
Third Act no. 610/1992 Coll., On reserves for determining the tax base from income
This Act comes into force on 1 January 1994.