304/2009 Sb.



LAW



of 23 December 2003. July 2009,



amending Act No. 337/1992 Coll., on administration of taxes and fees, in the

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

as amended



Parliament has passed the following Act of the United States:



PART THE FIRST



Amendment of the Act on administration of taxes and fees



Article. (I)



Act No. 337/1992 Coll., on administration of taxes and fees, as amended by Act No.

35/1993 Coll., Act No. 156/1993 Coll., Act No. 302/1993 Coll., Act No.

315/1993 Coll., Act No. 323/1993 Coll., Act No. 85/1994 Coll., Act No.

255/1994 Coll., Act No. 58/1995 Coll., Act No. 118/1995 Coll., Act No.

324/1996 Coll., Act No. 61/1997 Coll., Act No. 242/1997 Coll., Act No.

91/1998 Coll., Act No. 167/1998 Coll., Act No. 29/2000 Coll., Act No.

159/2000 Coll., Act No. 218/2000 Coll., Act No. 227/2000 Coll., Act No.

367/2000 Coll., Act No. 492/2000 Coll., Act No. 120/2001 Coll., Act No.

273/2001 Coll., Act No. 320/2001 Coll., Act No. 227/2002 Coll., Act No.

320/2002 Coll., Act No. 322/2003 Coll., Act No. 356/2003 Coll., Act No.

441/2003 Coll., Act No. 441/2003 Coll., Act No. 483/2003 Coll., Act No.

19/2004 Coll., Act No. 235/2004 Coll., Act No. 256/2004 Coll., Act No.

436/2004 Coll., Act No. 501/2004 Coll., Act No. 554/2004 Coll., Act No.

179/2005 Coll., Act No. 216/2005 Coll., Act No. 381/2005 Coll., Act No.

413/2005 Coll., Act No 444/2005 Coll., Act No. 56/2006 Coll., Act No.

62/2006 Coll., Act No. 70/2006 Coll., Act No. 79/2006 Coll., Act No.

115/2006 Coll., Act No. 216/2006 Coll., Act No. 230/2006 Coll., Act No.

267/2006 Coll., Act No. 261/2007 Coll., Act No. 270/2007 Coll., Act No.

296/2007 Coll. and Act No. 122/2008 Coll., is amended as follows:



1. In article 25 paragraph 2 reads as follows:



"(2) a fine stores in all cases of breach of confidentiality, pursuant to section 24 of the

relevant financial directorates. However, if the violated obligation of secrecy

worker Tax Directorate or to the central authority of State administration,

stores fined by the Ministry. Copy of the decision imposing the fine will send a

financial tax entity concerned breach of the Directorate

confidentiality. ".



2. In article 32, paragraph 3 reads:



"(3) the decision shall state the reasons, unless this or a special

tax law, if it is not a case where the tax administrator responds to the

the claim of the tax body unchanged or is justification for this tax

the subject known from another document. In this case, the tax on

This document refers in its decision. In the preamble to the tax administrator

briefly and clearly stating the reasons for the decision. In the preamble to

the decision, which was issued on the basis of the evidence, the tax on

indicate which fact is proven and that the evidence leaned his

the findings, which were directed in the assessment of evidence and how to

the thing considered the law. ".



3. In article 44, the following paragraph 3 is added:



"(3) the challenges of tax referred to in paragraph 1 is not required if the

insolvency proceedings decided to decline the tax entity and is to be

meet the obligation imposed tax entity under section b, para. 1. ".



4. In article 46 at the end of paragraph 7, the following sentence is added: "If the

the tax administrator shall issue an additional assessment of payment after tax

inspection, has appealed a suspensory effect. ".



5. In article 47, paragraph 1 reads:



"(1) If this or the Special Act provides otherwise, the tax cannot be levied against

or doměřit, or the right to a tax deduction after the expiration of three years from the

end of the tax period in which the tax became chargeable or within three

years of tax povinnostiu of those taxes, which do not have the tax

period. ".



6. in section 60 paragraph 3 reads:



"(3) waiting for the tax and permit payments may be subject to

terms and conditions. After the time that the tax entity fulfils these conditions,

the fact of waiting for the authorization and permits installment takes into account when

certificate pursuant to § 62 para. 7. ".



7. § 72, including the title reads as follows:



"§ 72



Lien



(1) to ensure the tax claims and its accessories, the administrator can

set up by decision of the tax lien. To identify the subject of the collateral has

the tax administrator permission under section 15. In the other, the provisions

of the civil code, unless this Act provides otherwise.



(2) the decision shall contain the designation of the tax debt, the amount and the

the subject of the lien.



(3) the decision on the establishment of the tax lien may on its own

or from another initiative, amend or revoke.



(4) the tax is authorized for the purposes referred to in paragraph 1 to prompt tax

the borrower to submit an inventory of their assets. The tax debtor is required to

This challenge within the prescribed period.



(5) the lien arises delivery decision establishing the lien

the right to the tax debtor. Liens on real estate registered in the

the land registry, as well as to other things which are kept

public registers, there is a delivery of a decision establishing the lien

the rights to the cadastral authority, or a person who maintains a public registry.



(6) the tax administrator may decide to establish a lien to the property

owner, different from the tax debtor whose arrears is

provided, on the basis of the written consent of the owner with an officially

certified signature.



(7) ensuring tax arrears, including any costs incurred to take over

of the collateral by the tax, shall be carried out at the expense of the tax debtor.

If the debtor fails to pay the tax cost, the tax is authorized is

enforce procedure pursuant to § 73 and 73a.



(8) the lien established by decision of the tax authority shall cease to exist also

the legal decision, which abolishes the tax liens. ".



PART TWO



Amendment of the Act on income taxes



Article. (II)



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

Coll., 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. 266/1994 Coll., Act No. 32/1995

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

Coll., Act No. 247/1995 Coll., Act No. 314/1996 Coll., Act No. 18/1997

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

Coll., Act No. 227/1997 Coll., Act No. 111/1998 Coll., Act No. 148/1998

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. 169/1999

Coll., Act No. 222/1999 Coll., 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. 101/2000 Coll., Act No.

121/2000 Coll., Act No. 132/2000 Coll., Act No. 242/2000 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. 452/2001 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.

309/2002 Coll., Act No. 575/2002 Coll., Act No. 161/2003 Coll., Act No.

362/2003 Coll., Act No. 441/2003 Coll., Act No. 19/2004 Coll., Act No.

47/2004 Coll., Act No. 49/2004 Coll., Act No. 256/2004 Coll., Act No.

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

436/2004 Coll., Act No. 561/2004 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. 340/2005 Coll., Act No. 361/2005 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. 262/2006 Coll., Act No. 262/2006 Coll., Act No.

29/2007 Coll., Act No. 67/2007 Coll., Act No. 160/2007 Coll., Act No.

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

126/2008 Coll., Act No. 306/2008 Coll., Act No. 482/2008 Coll., Act No.

2/2009 Coll. and Act No. 87/2009 Coll., is amended as follows:



1. In paragraph 24, at the end of paragraph 2, the period is replaced by a comma and the following

Letter zt), which read as follows:



"zt) flat-rate expenditure on transport road transport vehicle (3d) ^ ^

"flat-rate expenditure on transport"), if the expenditure has not been applied to transport

road transport vehicle by the letter k) point 4 of this paragraph,

in the amount of 5 000 CZK for each full calendar month of the tax year, or

the period for which the tax return is served, in which the taxpayer

use the appropriate road transport vehicle to achieve, collateral or

keeping taxable income, with the exception of income under section 10, and at the same time

This motorized road vehicle did not leave, even after the part of the competent

calendar month for the use of another person. If the taxpayer uses some

road motor vehicle where it applies a flat-rate expenditure on transport, the

only in part to reach, ensuring and maintaining taxable income, you can


on such a road motor vehicle is only part of the flat-rate

expenditure on transport provided for according to the previous sentence, amounting to 80% of this

amounts (hereinafter referred to as "flat-rate cost to transport a fractional factorial design"). If the taxpayer

for a vehicle shall apply in accordance with the previous sentence a fractional factorial design

flat-rate expenditure on transport, then for the purposes of this Act,

other vehicles in respect of which the taxpayer in accordance with this provision,

apply flat-rate expenditure on transport, used exclusively to achieve, ensuring

and maintaining taxable income. For the purposes of this Act, it is considered that the

the taxpayer used motorized road vehicle for which applied a flat-rate

expenditure on transport, exclusively in order to achieve, or maintain

taxable income, if so declared, unless it is proved otherwise.

Flat-rate shipping eligible expenditure of not more than 3 custom road

motor vehicles that are included or not included in the assets of, or in

the lease for the tax period or the period for which the tax is served

return. ".



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

Letter AA) is added:



"zp) expenditure (costs) to the consumed fuel and parking

incurred in connection with the use of road motor vehicle ^ 23d),

for which the taxpayer will apply a flat-rate expenditure on transport, and 20% other

expenditure (costs) with the exception of depreciation incurred in connection with the

road transport vehicle, for which the taxpayer is required to apply the

a fractional factorial design flat-rate expenditure on transport. For road motor vehicles for

which the taxpayer will apply a flat-rate expenditure on transport, to be further

to apply a refund of expenditure for consumed fuel. ".



3. in section 28 is at the end of paragraph 6 the following sentence "when the depreciation

the road transport vehicle, for which the taxpayer is required to apply the

a fractional factorial design flat-rate expenditure on transport, the proportional part of the depreciation means 80%

depreciation. ".



Article. (III)



Transitional provision



The provisions of § 24 para. 2 (a). ZT), § 25 para. 1 (b). ZP) and § 28 para.

6 of Act No. 586/1992 Coll., in the version in force from the date of entry into force of

This Act shall first apply for the tax period or the period for

serving the tax return that began in 2009.



PART THREE



Article. (IV)



The effectiveness of the



This Act shall take effect on 1 January 2000. January 1, 2010.



in z. Němcová in r.



Klaus r.



Fischer v. r.