Parliament of the Czech Republic, which amends and supplements Czech National Council
no. 586/1992 Coll., On income taxes, as amended by Czech National Council
no. 35/1993 Coll. and Act no. 96/1993 Coll.,
Czech National Council no. 337/1992 Coll., on administration of taxes and fees, as amended by Act
Czech National Council no. 35/1993 Coll., and Act Czech national Council.
593/1992 Coll., on reserves for determining the income tax base.
Change: 281/2009 Coll.
Czech National Council Act no. 586/1992 Coll., On income taxes, as amended
Czech National Council Act no. 35/1993 Coll. and Act no. 96/1993 Coll., the
amended as follows:
First In § 2, the following paragraph 5 is added:
"(5) Taxpayers residing abroad who were foreign entity
posted as experts (experts) with specific knowledge for
to provide technical assistance to legal entities registered in the country
and reside the country only for the purpose of this support, they are considered
taxpayers with a tax liability relating solely to
income from sources in the Czech Republic. ".
Second The existing text of § 4 shall be renumbered as paragraph 1.
The following paragraph 2 is added:
"(2) exemption of income referred to in paragraph 1. E) shall not apply if the taxpayer
this exemption waives notification to the tax, and it
later than the deadline for filing tax returns for the tax period in
which those resources and facilities put into operation.
the exemption does not apply even in the case of transfer of ownership rights to these resources
device to another owner. ".
Third In § 5 para. 4 first sentence, the words "no later than 15 days before the start
or later than 15 days after the" replaced "during the 15 days before the beginning
or within 15 days after the end."
After the first sentence, the following sentence is added: "If it is proven
income, which includes both economically in the last tax period
so the next tax period shall be considered as revenue this | || tax period to which the taxpayer is assigned. ".
Fourth § 6 para. 2 reads:
"(2) A taxpayer with income from employment and functional benefits
is designated as an" employee "of the payer of income as" employer ".".
Fifth § 6 par. 4, including footnote reads:
"(4) Income from sources in the Czech Republic are following the reduction pursuant to paragraph 12
point. A) separate tax base for taxation
special tax rate (§ 36), in the case of | ||
a) income pursuant to paragraph 1. a) on the basis of legal relations
concluded between the employee and the employer for a period not exceeding in the aggregate
five calendar days in a calendar month and the aggregate amount does not exceed the
calendar month in the amount of CZK 3,000,
b) income pursuant to paragraph 1.) and under paragraph 9, the aggregate amount does not exceed
in a calendar month the amount of CZK 1 000, when it comes to revenue
employees arising from the employer with whom the employee
apply the allowance from the tax base and the amount of partial reimbursement
traffic and travel costs for the calculation of advance tax payments by
special regulation. ^ 4b)
It does not apply when it comes to income derived from staff
employer, with whom it has simultaneously closed another employment relationship.
4b) § 87 of Act no. 337/1992 Coll., On Administration of Taxes and Fees, as amended
Act No. 35/1993 Coll. and Law no. 96/1993. ".
6. § 6 para. 8, the following points ch) and i) a footnote
lines are added:
"ch) income from employment accruing to taxpayers referred to in § 2 paragraph
. 3 from employers established or resident abroad, unless the
income from activities carried out by a permanent establishment (§ 22 paragraph. 2)
I) the value of non-monetary gifts provided from the fund cultural and social needs
according to relevant regulation, ^ 6a) for employers to
which this rule does not apply, the value of non-monetary gifts
provided under similar conditions from the social funds or profit
(income) after tax, up to an aggregate amount of CZK 2,000 per year for each employee
6a) Decree no. 210/1989 Coll., On fund cultural and social needs. ".
Seventh § 6 para. 10 reads:
" (10) The functional indulgence and are not subject to tax refunds are not
Expenditure provided in connection with the performance of their duties, which arises
qualify under special regulations, with the exception of compensation for loss of income. ".
Eighth § 6. 12 letter. B) reads: | ||
"b) the amount of CZK 200 for every calendar month of employment to partially cover the costs
employees to travel to work and back if he pursues
employee for an employer work in more than five calendar
days in a calendar month, unless the employee whose
agreed or agreed regular workplace has an inventory number consistent with
place of residence. "
ninth § 6 para. 12, the following point c) which reads:
"c) 30% of income from employment taxpayers listed in § 2 paragraph
. 5. '.
10th in § 7 para. 7, the words "equal" the words "except
referred to in § 12 para. 1".
11th In § 7 para. 7 point. c) "30%" is replaced by "25%".
12th in § 7 para. 8 at the end of the last sentence is replaced by a comma and a text connects
which reads: "except compulsory social insurance
security contributions and the state employment policy and premiums
for universal health insurance that the taxpayer may apply in addition to the proven amount
13. In § 9. 4, after the word "incurred" the words "to achieve,
securing and maintaining income."
14th In § 9, the following paragraph 5 is added: | ||
"(5) Applies a taxpayer expenditures under paragraph 4, in amounts
expenses include all expenses incurred by the taxpayer in connection with
earning income from lease pursuant to § 9".
| || 15th in § 10 the following paragraph 2 is added:
"(2) Revenue in accordance with paragraph 1, arising from marital spouses
ownership, are taxed at one of them.".
Paragraphs 2 to 9 shall be renumbered 3 to 10
16th In § 12 para. 1, the last sentence the following sentence: "If you are not
income and expenses split between association members equally, associations
participants can claim expenses attributable to them only
proven amount." .
17th In § 15 para. 8 after the word "education" the words "police
18th § 18 reads:
Subject of tax (1) The subject of taxation is income (revenue) from all activities and
management of all property (hereinafter referred to as" revenue ") is not
if further stated otherwise.
(2) the tax revenues are collected by the acquisition of shares in special
Act 1) inheritance or donation of real estate or movable property or property rights
except income from them.
(3) for taxpayers who have not formed or established for the purpose
business, 17) are subject to tax income from operations, which reached
profit or gain which can be achieved, income from which tax is levied
special rate (§ 36), rental income, as well as revenues from advertising and
revenue from membership fees, except for the tax-exempt
[(§ 19. a) ].
(4) the taxpayers referred to in paragraph 3 shall include in particular
interest associations of legal entities, where these associations are legal entities,
civic associations including trade unions, political parties and political
movement, officially recognized churches and religious communities, foundations, municipalities
, budgetary and subsidized organizations, state funds,
health, social funds and fund employment.
(5) For the National Fund majetku18) are subject to tax only income from
which the tax is levied at a special rate (§ 36). ".
19. In § 19. A) the words "legal persons" the words, which
including footnote added: "
professional chambers with voluntary membership.". ^ 18a)
18a) Eg. Act No. 301 / 1992 Coll., on the chamber of Commerce
Czech Republic and Agricultural chamber of the Czech Republic, as amended by Act no. 121/1993 Coll
20th § 19. b) including footnote reads:
"B) income taxpayers listed in § 18 par. 3, resulting from such
activity that is their mission and not be subject to competition with
others, income received from entities established or resident || | outside the territory of the Czech Republic for their own ads, unless
provided through a permanent establishment (§ 22 paragraph. 2) and revenues
complementary activities to the extent specified in the Regulations; u
budgetary and subsidized organizations continue income from activities
Founder defined in the charter to fulfill their basic purpose
^ 18b) and income from leases that are considered in relation to the budget
18b) Act No. 576/1990 Coll., On management rules concerning budgetary means
Czech Republic and municipalities in the Czech Republic (Budgetary
Rules), as amended. ".
21st in § 19. c) deleted the word "regular."
22nd § 19. d) reads:
"d) income from housing associations for rent
cooperative apartments and cooperative garages and payments for services provided to their use. "
23rd In § 19 at the end of the period is replaced by a comma and subparagraphs h)
and ch), which including footnote added:
"h) revenue arising from the depreciation of the commitments to compensate
conducted in accordance with a special law-19a)
Ch) financial result (profit or loss) arising from the liquidation
19a) Act no. 328/1991 Coll., On Bankruptcy and Settlement, as amended
24th existing text of § 19 is renumbered as paragraph 1 and the new
paragraph 2, which reads:
"(2) exemption of income referred to in paragraph 1. e) shall not apply if the taxpayer
this exemption waives notification before tax, and
no later than the deadline for filing the tax return for the tax
period in which these resources and equipment put into operation.
The exemption did not apply in the case of transfer of ownership rights to
those resources and facilities for the next owner. ".
25th § 20 para. 2, including footnotes added:
|| | "(2) for taxpayers, where there is a liquidation, the foundation
tax in the liquidation process and after its termination or profit
difference between income and expenses from the disposal of business assets-19b)
taxpayer, adjusted in accordance with § 23. this
profit is depreciation allowance ^ 20) for a consideration acquired assets;
active consideration adjustment to acquired assets are depreciated at the start
liquidation and passive entry at the end of the liquidation, with the exception of the relative
adjustments related to fixed assets and intangible assets
, whose value is regulates the balance price according to § 24 para. 2
point. b). ".
19b) § 6 para. 2 of the Commercial Code.
20) Act no. 563/1991 Coll., on accounting. Guidelines for the Chart of Accounts and Principles
simple accounting, announced in the Official Gazette. ".
26th § 20 par. 3 reads:
"(3) In the case of an investment company creating mutual funds ^ 16)
tax base determined separately for an investment company and separately for each individual fund
27th In § 20 para. 4, after the word "education" the words "police
28th In § 20 the following paragraph 5 is added:
"(5) The income earned by maintaining the single-
accounts within 15 days before or within 15 days after the end
tax period to which economically belong, shall be considered as revenue
resulting in this tax year. If it is proven income, economically
which belongs both to the past tax year, as well as to
following tax period shall be considered as revenue that
tax period to which it is a taxpayer assigns. When assessing
expenditure shall proceed accordingly. ".
The former paragraph 5 is renumbered paragraph 6.
29th In § 21 deleting 'and the liquidation value (§ 20 para.
30th In § 22 paragraph. 1 point. d) in the introductory sentence, the words "on the territory of the Czech Republic
" the words "and the permanent establishments of taxpayers
domiciled or residing abroad".
31st In § 22 paragraph. 1 point. d) 1 the word "plans" the words
"computer programs (software)".
32nd In § 22 paragraph. 1 point. d) Section 4 at the end
comma is replaced by a semicolon and the following phrase: "for profit sharing for the purposes of this Act
well established difference between the agreed price and the market
usual (§ 23 par. 7) and interest, which are not recognized as
expense (cost) under § 25 point. w) ".
33rd In § 22 paragraph. 1 point. d) at the end is replaced by a comma and full stop
following point 9 is added:
'Ninth' shares of public companies and General Partners
shares in limited partnerships. ".
34th In § 22 paragraph. 2, first sentence, the words "or rented"
inserted the words "or leased."
35th In § 23 par. 3, first sentence, the words "in the wrong amount,"
words "on the amounts deducted from the tax base pursuant to § 34 para. 3
failure to comply with specified conditions."
36th § 23 para. 4 reads:
"(4) The tax base under paragraph 1 shall not include
a) income from which tax is levied at a special rate (§ 36)
b) Profit (loss) from sale of debt securities, with the exception of bills,
between the holders prior to maturity,
c) revenue from the purchase of own shares under the nominal value of the subsequent
reduction of capital,
d ) amounts that have already been taxed at the same taxpayer
under this Act. ".
37th § 23 para. 8 reads:
"(8) For those taxpayers who experience the end
business or other gainful activity (§ 7), the liquidation or the dissolution without liquidation
, the tax base pursuant to the preceding paragraphs for the tax | || period preceding the date of commencement of the liquidation or cancel adjusted
a) if the double-entry bookkeeping, balances
created reserves, deferred revenue, accrued expenses,
accrued income and expenses accrued
b) if the charge in simple accounting, the amount of receivables and payables
, the price of unused inventory balances created reserves,
the amounts accrued rent according to § 24 paragraph. 2 point. h)
and the amount of revenue and expenditure, which economically belong to the following tax period
under § 5 para. 4 and § 20 par. 5. For individuals
the tax base includes the further sell unused inventory
already included in the tax base only difference of which exceeds the price at which they were
uneaten stock has been sold, the price of unused inventory
included in the tax base. ".
38th In § 24 par. 2 point. b) the words "intangible assets", the following words
"adjusted in proportion to the residual value adjustments to acquired assets
consideration, ^ 20) and that".
39th § 24 par. 2 point. f) including footnote reads:
"F) social security premiums and contributions to state policy
employment and premiums for general health insurance paid
public company for that company,
limited partnership as the general partner and employer in accordance
special regulations ^ 21) and expenditure on social security benefits provided instead
benefits compulsory insurance
Czech National Council Act no. 589/1992 Coll., on social security and | || contribution to the state employment policy, as amended regulations
Czech national Council Act no. 592/1992 Coll., on premiums for general health insurance
, as amended.
40th in § 24 par. 2 point. h) reads:
"h) rent, including rent for finance leases
lease, but taxpayers records in simple || | accounts pro rata basis per the agreed term of the respective
tax year, regardless of the day of payment;
first payments can be applied in the year in which the payment of rent made. ".
41st in § 24 par. 2 point. k) point 2 the words" in the amount of compensation for consumed
fuel "are replaced by" in the amount specified in paragraph 6
42nd in § 24 par. 2 point. k) section 3 reads:
" 3. transportation motor vehicle not included in the taxpayer's 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
43rd in § 24 para. 2 at the end of letter p) replaces dot comma
and connect the letters r) s) t), added:
"r) the total price of the equity securities for tax year
in the event of their sale,
S) for taxpayers keeping accounts in the double-entry bookkeeping value
receivables to the amount of income from their sale,
T) expense (cost) for the acquisition of tangible assets excluded from depreciation
(§ 27) and land in case of sale. ".
44th in § 24 para. 4, introductory sentence reads: "Rents in
financial lease with subsequent purchase of the leased item is recognized in expenses (costs) under the condition that
45th In § 24 para. 4 point. a) the word "may" is replaced by "must".
46th In § 24, the following paragraph 6 is added:
"(6) Expenses (costs) in accordance with paragraph 2. K) paragraph 2 shall be determined either
a) in the documented amount for purchased fuel, but not exceeding the amount of reimbursement of expenses
^ 5 ) for fuel consumed increased by
first passenger cars by 20%
second, trucks and buses by 25% or 30% when driving with a trailer
or | ||
b) the amount of compensation výdajů5) for mass consumption increased by
1.15% per km traveled in the distribution of goods (goods) and services with
stops short distances and during operation
taxis and driving schools
5.2% per km traveled in over 100,000 inhabitants according to the last census
5.3% per km traveled in the months of January , February, November and December.
When the above conditions are met, the percentages increase
referred to in point b) in paragraphs 1-3 are added together. the chosen method is applied to all
motor vehicles owned by the taxpayer and rent and can not be
change during the tax year. ".
47th In § 25 point. c) at the end the words "except as provided in §
24 paragraph. 2 point. r)."
48th In § 25 point. v) reads:
"V) creation of adjustments to expenses ^ 20)."
49th In § 25 point. w) reads:
"W) Interest paid on loans and advances to entities
participate directly or indirectly in the management, control or assets of the borrower
or loans, in the amount of interest on the amount by which the total of loans
loans and thus provided exceeds during the tax period
four times the amount of equity and bank and insurance companies
six times equity. in the case of loans from entities that
not participate in the management, control or capital of the recipient loan or credit,
ten times the amount of equity. Participation in control or assets is
means ownership of more than 25% of the share capital or shares with voting rights
50th In § 26 par. 1, after the word "by" the words "§ 30".
51st In § 26 par. 2, "a collection of items that have separate
techno-economic destination 'is replaced by' files
movables with separate technical-economic purpose."
52nd In § 26 par. 4 the word "cost. ^ 20)" is replaced by "spending
higher than 20 000 CZK.".
53rd § 26 par. 5, including the footnote 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
31 December of the current year, which refers to ensuring
taxable income in expenses (costs) to ensure that income. the legal successor,
taxpayer canceled without liquidation of assets may
registered on 31 December of the current year deductible status of one half of
calculated annual depreciation for tax year. on disposal of tangible
assets and intangible assets as a result of the sale before December 31
current year, registered in the assets of the taxpayer on 1 January of the current year,
can be applied depreciation amounting to one half of the calculated annual depreciation || | for the tax period, with the exception of taxpayers progressing according to § 30 paragraph
. 4. Similarly, you can also proceed in cases when
during the tax period for the transfer of state property under special
regulations ^ 29a) to cancel without liquidation and to enter into liquidation.
29a) Act no. 427/1990 Coll., On Transfers of State Ownership of Certain
things to other legal or natural persons, as amended
Law no. 92/1991 Coll., On the transfer of state property to other persons
54th in § 27, the opening sentence reads:" Tangible assets and
intangible assets excluded from depreciation ".
55th in § 27 point. a) reads:" a) the assets transferred free of charge under the contract
financial lease with subsequent purchase of the leased item, if spending
(costs) related to the acquisition does not exceed 10 000 CZK ".
56th In § 27 at the end is replaced by a comma and letter i)
"i) intangible assets invested shareholders, or
team member in equity capital, it was acquired without charge
(eg. a trademark, know-how etc.)..."
57. In § 28 para. 1, the word "owner" is replaced by "taxpayer
Having that property rights of ownership or management (hereinafter
58th in § 29 para. 1 at the end the following sentence:" Part of entry
prices under a) to c) and technical evaluation made in the first year of depreciation
59th in § 29 para. 3, after the words" entry price ", the words"
with the exception mentioned in paragraph 1 ".
60th in § 30. 1 after the table the following sentence:"
Tangible assets and intangible assets that can not be classified into groups according depreciation | || Annex to the Act, except as specified in paragraphs 5 and 6, for the purposes
depreciation allocated to depreciation group 2 ".
61st § 30. 4 reads:
"(4) the leased asset at the finance lease with subsequent purchase of the leased
things can be with the exception of real estate write off up to 90% of the cost
evenly over the lease period assuming the lease period
takes at least 40% of the time depreciation provided for in paragraph 1
least three years. When extending the lease period over 40% of the depreciation period is
be written off for each one percent depreciation period for another one
percentage input prices over 90% up to 100% of the cost.
When determining the method of depreciation is not applicable to § 31 and 32. ".
62nd in § 30 are connected paragraphs 5 and 6, including footnote
|| | "(5) the annual depreciation vents new quarries, sand, clay pits and technical
reclamation, unless they are included in tangible assets in the
input prices are included, temporary structures ^ 31a) and workings, the || | calculated as the proportion of input prices and the stipulated duration. Similarly
depreciates tangible assets whose useful lives or the duration is determined
between a generally binding regulation.
(6) For forms, models and templates (Study 411 8 416 535 4) yearly depreciation
determined as a proportion of the entry price and the fixed shelf or
specified number of produced castings or moldings.
31a) Act no. 50/1976 Coll., On territorial planning and building regulations
(Building Act), as amended, and the regulations transposing it
63 . In § 34 para. 1 with the following sentence: "This provision shall not apply to
mutual funds and investment funds. ^ 16)."
64th In § 34 after paragraph 2 the following paragraphs 3, 4 and 5 are inserted
"(3) the tax base can further deduct 10% of the cost of tangible assets acquired
payment or for own account in the tax period
in the case of tangible assets classed by the Annex to this Act
items 3-6 and item 9, provided that the period between the acquisition and sale
will be at least three years.
(4) Deduction under paragraph 3 does not apply to
A) motorcycles, cars and airplanes,
B) tangible fixed assets located abroad or used
more than 183 days in the tax year abroad
C) leased fixed assets.
(5) The right to deduct 10% of the cost of tangible assets referred to in paragraph 3 has also
payer, which operates passenger transport by passenger cars based on
issued a concession. ".
Former paragraph 3 renumbered 6th
65th § 36 para. 1 point. c) reads:
"c) 1% of the rent for financial lease with subsequent purchase of the leased
things. . "
66th § 36 para. 2-4 added:
" (2) Special tax rate on income from sources in the Czech Republic for taxpayers
mentioned in § 2 and 17, unless in paragraph 1
otherwise stated, amounts
) 25%, and it
First of interest or dividend income from shares, interim certificates
investment certificates, bonds, certificates of deposits and deposits them on a par
built, coupons and investment coupons, except as provided in subparagraph c
Second on dividends for participation in limited liability companies, limited partners of
participation to limited partnerships,
Third on dividends and similar benefits from membership in cooperatives,
Fourth on dividends silent partner,
Fifth of the settlement amount upon termination of the participation of a partner in a commercial company or
membership in the cooperative, except as specified in subparagraph c)
6th of shares in a liquidation balance upon liquidation of a company or cooperative
. For those taxpayers listed in § 17 of the tax base formed
income referred to in paragraphs 5 and 6 of reducing deposit companion, Member
deposit or acquisition price of the shares,
7th of income from deposits on deposit certificates and deposits them on a par
8th interest, winnings and other income from deposits on passbooks and
interest on the funds on deposit accounts resulting
taxpayers referred to in § 17
9th the share of profits in accordance with § 22 paragraph. 1 point. d) Section 4.
Interest rate or dividend income for the purposes of this Act mean
income from securities holdings in cash transactions, particularly in the form
fixed or variable interest rates, dividends and amortization of discounts and the like. For
profit shares in paragraphs 2 and 3, for the purposes of this Act and
amount used from the profit after taxation to increase investment contribution or
B) 20% of the price of public competitions and sporting competitions (§ 10 paragraph.
8) of the remuneration of members of statutory bodies and other corporate bodies
(§ 6 para. 6) and interest and other
proceeds of deposits received by the employer from its employees (§ 8 para. 6)
C) 15% of the revenues accruing to individuals of interest, winnings and other
income from deposits on passbooks of interest
funds on deposit accounts, interest on deposits in current accounts, according to | || conditions banks are not intended for business (giro accounts, foreign currency accounts
etc.) and from revenue referred to in § 8. 1 point. d) in § 10 paragraph. 1
point. h), and the share paid upon termination of membership in the cooperative under the Cooperatives
transformation under a special regulation, ^ 13)
D) 10% of revenue for authors contribution in newspapers, magazines, radio or television
(§ 7 para. 6) and income from the legal relationship pursuant to § 6. 4th
(3) Special income tax rate is 25% for unit trusts and investment funds
16) from the difference between revenues and expenses related to the sale
securities referred to in paragraph 2. a) Section 1
in the taxable period. For expenses relating to the sale of securities is considered
purchase price of securities sold a proportionate part of other expenses
fund in a taxable period defined in the Regulations.
(4) The tax base for special tax rate, which consists of income mentioned in
paragraphs 1, 2 and 3, only income if this law is not
otherwise specified. The tax base is rounded up to whole crowns down.
In the case of foreign currency accounts and certificates of deposit denominated in foreign currency
tax base determined in foreign currency, without rounding.. "
67th in § 36 connects paragraph 5 is added :
"(5) If generating income from securities recipients from mutual funds
through investment companies and investment funds, ^ 16)
underpins the special tax rate referred to in paragraph 2 point. a)
payment of yields on securities, net of income received
mutual funds through investment companies and investment funds,
of which the tax was levied a special tax rate pursuant to paragraph 2 and paragraph
third . "
68th § 38 reads:
" § 38
(1) For tax purposes, except as provided in paragraph 2 are used
exchange rates announced by the Czech National Bank (foreign exchange, foreign exchange)
applied in accounting ^ 20) of taxpayers; if the taxpayer is carrying jednotkou20
) are used in these courses:
A) for taxpayers with obligations bid ^ 35) course "purchase" or "sale"
at the time of settlement with the bank
B) for taxpayers with no bid obligation ^ 35) course "center" of renowned
Czech National Bank on the last day of the previous month.
(2) the conversion of tax on income from interest on foreign currency accounts and savings
sheets denominated in foreign currency, of which the tax is levied at a special rate
according to § 36 para. 2, the rate to be used "center"
of the Czech national Bank (foreign currency) on the date of crediting interest to the taxpayer.
This calculated tax is rounded. ".
69th In § 39 at the end is replaced by a comma and letter f)
'f) fixed for the purposes of this Act, generally binding regulation
accounting implications of the transition from simple accounting to double-entry bookkeeping system
and vice versa. ".
70th in § 40 para. 3, at the end of a sentence is replaced by a semicolon and
following text, which reads: "If the operation of small hydroelectric power plants
crossing the border 200,000 kWh of power annually,
are subject to tax only on income from energy produced over the limit .. "
71st in § 40 para. 4, after the words" § 36 para. 2 ", the words" point. a)
Item 8 ".
72nd In § 40 para. 5 at the end of the last sentence the words "except
capital assets whose net book value is lower than 10 000 CZK and includes
directly to expenses (costs)".
73rd In § 40 para. 8, "in which it was agreed the right to buy the leased
things" are replaced by "financial lease with subsequent purchase of the leased
things that have been agreed."
74th In § 40 para. 11, 'in which it was agreed right to purchase the leased item
"are replaced by" financial lease with the subsequent purchase of the leased
things that have been agreed. "
75th In § 40, paragraphs 12 to 19 are added:
"(12) Mine works operated before January 1, 1993 can be depreciated as
whole set of uniform annual rate of 4% of the input price file.
(13) The provisions of § 25 point. W ) shall not apply for the tax year
(14) for the tax year 1993 revenues arising taxpayer
neúčtujícímu double-entry bookkeeping within 15 days after
end of 1992, which economically related to prior tax
period shall be deemed income tax period 1993. in assessing
expenditure shall proceed accordingly.
(15) the amounts that have already been taxed at the same taxpayer under this || | Law (§ 23 par. 3 point. c)), for the tax year 1993
consider the amounts taxed under the provisions in force until the end of 1992.
(16) income from deposits in savings sheets and deposits them on a par
built, made before the entry into force of this Act shall apply existing regulations
(17) Business remuneration under § 7 para. 2 and 3 of Law no. 389 / 1990 Coll.
income tax population, as amended by Act no. 578/1991 Coll.
recognized as an expense in 1992 and paid in 1993 is income according to § 10
(18) Compensation for loss of earnings due under the Labour Code for
period prior to January 1, 1993, which is paid after this date,
exempt from this tax.
(19) The provisions of § 25 point. k) shall not apply to corporate housing
economy until the abolition of rent control prices. ".
76th in item 3 of the Annex to the Act the number depreciation group" 4 "
replaced by depreciation groups" 3 . "
77th in item 3 of the Annex to the Act, the text in point a)" machinery and equipment
portable and mobile 3 "is replaced by the following words:
" a) equipment and refrigeration freezing (branch (432) ..... 2 ".
Connects letter c), which reads:
" c) water treatment facilities with a capacity of up to 2,000
population equivalents (branch 436) .................... 2 ".
78th in item 4 of the Annex to the Act, the text in point a)"
mechanized hand tools (Study 414) "is replaced by:
" a) cutting tools, cutting tools, forming
and standardized tools and
boring (except field 411
411 8) Tool clamping current (study 412)
craft tools (Study 413)
mechanized hand tools (Study 414)
tool clamping, cutting and hand, gauges
and forming tools, non-standard
and diamond tools (Study 415) means
and grinding tools (Study 421) ..... 1 ".
79th Item 5 of the Annex to the Act reads:
" (5) Machinery and special technology equipment
(Class 5) from that: ..... 2
a) signaling equipment and safety
(Study 404), with the exception of products for
security devices to guard
electromechanical and electronic
(Study 404 ^ 6)
b) measuring devices and electronic microscopes
Electron (Study 391) ..... 1
c) reprographic equipment (Study 401) ..... 1
d) machinery and equipment office
(Study 402) ..... 1
e) data processing machines (Study 403) ..... 1 ".
80th Item 7 of the Annex to the Act reads:
" (7) Inventory (Class 7) of the ... 2 ..
a) orthopedic and prosthetic products, ophthalmic products
optics and protective equipment (Study 793) ..... 1
b) fancy products (Study 746) ..... 1 "
81st in a note *) footnotes to Annex to Act after the word "proceeds"
insert the word "especially".
82nd item 9 of Annex V of the Act depreciation group "3" is replaced
depreciation group "2".
83 . In item 11 of Annex to the Act, the word "taken with" reserves
84th in the note **) footnotes of the Annex to the Act at the end of the sentence
added the words "and regulations implementing it. "
85th Items 12, 13, 14 and 16 are deleted and the former item 15 becomes item
Canceled Article III
Czech National Council Act no. 593/1992 Coll., On reserves for determining
income tax base is supplemented as follows:
In § 8 A new paragraph 4 is added:
"(4) In the event that the terms of the receivables from foreign debtors, having
office in a state in which there is no corresponding legal norm
Law on Bankruptcy, and regards claims arising after January 1, 1991 may
income tax payer to create a reserve of up to these claims,
but only on condition that it is a debt secured (
bank guarantee, documentary collection, letters of credit, etc.), recovered, with || | foreign courts, and by the time they agreed maturity
exceeded one year. In this case, the provision draws
to cover the unpaid portion of their debts or to write-off by the outcome of their
First The provisions of this Act shall apply for the first time for tax year 1993
with the exception of the provisions under which tax is assessed at a special rate and
is collected by deduction according to a special regulation, "^ *) which apply
day of commencement of this Act and Article I, paragraphs 5 and 8
apply from the calendar month in which this Act came
efficiency. Taxpayers referred to in Article 11, paragraph 13 of this Act applies
H1 1993 down payment on tax less the advance tax paid
for the first quarter of 1993.
second provisions on taxation of income from advertising and rental
organizations referred to in § 18 par. 3 in accordance with Article I, para. 18 this Act shall apply to income
achieved after the effective date of this Act. ČI.V
Chairman of the Chamber of Deputies of the Parliament is empowered to
in the Collection of laws of the Czech Republic the full wording of the Act the income tax Act no.
586/1992 Coll., and Act no. 337/1992 Coll., on administration of taxes and fees, as is apparent from
Article VI || |
This Act shall take effect on the date of publication.
*) Act no. 337/1992 Coll., On administration of taxes and fees, as amended