168/1998 Coll.
LAW
of 18 May. June 1998,
amending Act No. 586/1992 Coll., on income taxes, as amended by
amended, and Act No. 337/1992 Coll., on administration of taxes and fees,
as amended
Change: 281/2009 Sb.
Parliament has passed the following Act of the United States:
Article. (I)
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. and Act No.
149/1998 Coll., is amended as follows:
1. In section 4, paragraph 4. 1 (b). k), after the words "the Foundation", the words ",
endowment funds ".
2. In article 6 (1). 3-in the second sentence, after the word "products", the words "
, other things in addition to the apartments, in which the employee is domiciled, ".
3. in article 7, the following paragraph 13, which read as follows:
(13) the termination occurs (interrupt) business or other
self-employment and taxpayer preparing their accounts in the system of
double-entry accounting to pay premiums pursuant to § 23 para. 4
(a). (d)) and § 24 para. 2 (a). (f)) after the specified due date, may submit a
additional tax return for the tax liability is lower. Similarly, proceeds
the legal successor of the taxpayer with income under section 7 in the event of death
taxpayer. ".
4. In section 10, paragraph 1. 5, the words "the expenditure referred to in § 24 para. 2 (a). r) and
w) "shall be replaced by the words" the acquisition price of the shares and the acquisition price of other
securities ".
5. in article 15, paragraph 10, including footnotes # 54), 55), 56), 58),
59), 60) and 61):
"(10) from the tax base may be deducted the amount that equals
paid to the taxpayer in the tax period of a loan from construction
^ 4a) and savings interest rates mortgage loan bank ^ 53), ^ 54) decreased by
State contribution provided under special legislation, ^ 55)
button is clicked. another loan provided to building society ^ 56) and a bank in
connection with a loan from building savings or with a mortgage loan, and
used to finance the housing needs of the taxpayer, if the taxpayer
does not perform the housing developments in the context of their business and other independent
gainful activity or for the purpose of renting. Housing needs for
the purposes of this Act, means the
and the construction of an apartment house, a) ^ 58) family house ^ 59) flat under
special legal regulation ^ 60) or a change in ^ 32) construction, which creates a
new apartment from the premises unfit for habitation, if these spaces apartment
were not or are not used to live at least 5 years, or from space
used for purposes other than housing, including the superstructure or attic
conversions, provided that the approval of the building for housing
the needs of the judicial power to 4 years from the time of the conclusion of the Treaty on
loan to finance housing needs,
(b)) the purchase of land, if the building will be built on it referred to in point (a)
and) with the use of credit to finance housing needs,
c) purchase of apartment house, family house or apartment under a special
legislation,
(d) the payment of the shares) of legal entity that was established for the
the purpose of the construction and purchase of a house or apartments,
e) maintenance ^ 61) and modernization of the apartment house, family house or apartment in
ownership by a special legal regulation,
(f) settlement of marital ownership of spouses) or settlement
spoludědiců in the case that the subject of settlement is the payment of the share of
associated with obtaining an apartment, townhouse or apartment house.
54) § 1 of law No 21/1992, on banks, as amended.
55) Government Decree No. 244/1995 Coll., laying down the conditions of State
mortgage lending financial support, housing construction, as amended by
Government Regulation No. 276/1996 Coll.
56) section 2 of the Act No. 96/1993 Coll.
58) § 43 of Decree No 83/1976 Coll., on the General requirements for the construction.
59) § 44 para. 1 of Decree No 83/1976 Coll., as amended.
60) Act No. 72/1994 Coll., to regulate certain co-ownership
relationships to buildings and certain ownership relationships to flats and non-residential
spaces and the following certain laws (the law on the ownership of flats)
amended by Act No. 273/1994 Coll. and Constitutional Court No 280/1996 Coll.
61) section 86 of the Act No. 50/1976 Coll., on zoning and the building code
(the building Act). ".
6. in article 15, the following paragraph 11, which including the footnotes No.
62 and 63)) reads:
"(11) in the event that the parties to the contract of loan for the financing of housing
needs is more adult people ^ 62) living in the same household, the
deduction of either one of them, or any of them, and it equally. In
If the parties to the contract of loan is more people living in different
households, the total interest paid in equal shares to the
individual households, and the share of interest attributable to the household may
apply household members in the first sentence. If the subject of the housing
the need, referred to in paragraph 10 (a). a) to (c)), the tax base may be
reduced only in the tax year, after which all the time the taxpayer
the subject of the housing needs of the owned and in the time after the acquisition of legal power
the final building approval ^ 63) apartment house, family house or apartment in
ownership taken to his permanent housing, or housing of the spouse,
their descendants, parents or grandparents. In the year of acquisition of ownership, however,
It is sufficient if the subject residential needs the taxpayer owned at the end of
of the reporting period. The amount by which the taxable amount shall be reduced by the
paragraph 10, shall not exceed the amount of $ 300 000, and in application of the
non-taxable amounts of two or more members of the household then the value
the appropriate proportion of the maximum amount for each of the
them. When the payment of interest only for part of the year may not amount of non-taxable
exceed one-twelfth of the maximum payment amount each month
interest.
§ 8 paragraph 62). 2 of the civil code, as amended by Act No. 509/1991 Coll.
63) section 76 et seq.. Act No. 50/1976 Sb. ".
7. in section 19 para. 1 (b). r), after the words "rent works of art," and for the
the words "copyright and patent rights," words "that are part of
Foundation capital and are written "shall be replaced by the words" that are part of the
Foundation capital and is written ".
8. in paragraph 2 of article 23. 3 at the end of the last sentence, the words "or its
the "and the following sentence shall be added, including footnote No 19f)
added: "If the tax body shall be obliged to submit under a special legal
prescription ^ 19f) a tax return during the tax period, the amount of
social security contributions, contributions to the State policy
employment and insurance premiums on health insurance premiums amounts to
that will increase the economic result, if they are not paid by the deadline
for the submission of the tax return.
19F) section 40 of Act No. 337/1992 Coll., as amended. ".
9. in paragraph 2 of article 23. 4 (d)):
"(d)) the amounts that have already been taxed for the same taxpayer pursuant to this
the law. These amounts are the amounts of social
security, the contribution to the State employment policy and
public health insurance, which was raised by the economic result
in accordance with paragraph 3, if their payment. Similarly, this applies to
the successor to the defunct without carrying out the liquidation of the taxpayer, if
the amounts of premiums and contribution will pay for the taxpayer to the defunct without
carrying out the liquidation. In this case, the condition is not true, that this is a
the amount already taxed for the same taxpayer ".
10. In § 24 para. 2 (a). (f)) at the end of the last sentence, the words "in the term
for the submission of the tax return, "shall be replaced by" until 31 December 2007. January of the year
following the end of the tax period or part of it. "
the following sentences shall be added: "If the tax body shall submit by
special legal předpisu19f) tax return during the tax
period, this insurance and contribution expenditures (cargo) only
If they are not paid by the deadline for the submission of the tax return. This
insurance premiums and contribution paid after that date, respectively, after
the deadline for filing the tax return for the year 1997, the expenditure
(cargo) of the tax period in which they were paid, if
already, however, did not affect the tax base in earlier tax periods.
Similarly, this applies to the legal successor of the taxpayer to the defunct without
carrying out the liquidation, provided that such insurance and contribution will pay for
the taxpayer the defunct without making a liquidation ".
11. in section 24 para. 2 the letter r) including footnote No. 25a) is added:
"the sum of the values of r) securities, defined by a specific legislative
regulations, ^ 25a) sold in the tax year, and it's only up to the amount of the aggregate of
the revenues from their sale. If the sum of the values of these securities sold
paper for the tax period is greater than the sum of the income from their sale,
This difference can be applied as an expenditure (cost) in the following 3
tax periods, in each of the tax periods
up to a maximum of the amount by which the aggregate of the revenues from the sale of these securities
securities exceed the sum of the values of securities in this case by
tax period. Upon termination of the taxpayer without carrying out the liquidation can
This difference, or part thereof, that has not taken taxpayer extinct without
carrying out the liquidation, apply as an expenditure (cost) legal successor
the defunct without making a liquidation of the taxpayer under the same conditions as
would be doomed without carrying out the liquidation. Similarly, under this
the provisions applied, if the obligation to submit a tax return for the portion of the
of the reporting period. For the purposes of this provision, the value of a security
paper means
1. the acquisition price of the shares and interim certificates (§ 24 para. 7), however, in stock
and interim certificates acquired starting with 1. January 1998 increased by price
applied option
2. the price of acquisition of the ^ 20) other investments, plus the price of the redeemed
options starting with 1. before 1 January 1998 and for taxpayers in the system using double-
double-entry bookkeeping and increased about unpaid accrued aliquot interest
the yield for the entire period of tenure, ^ 20)
25A) § 1 (1). 1 (b). a) to (d)), f) and l) and section 4, paragraph 4. 4 of law No.
591/1992 Coll., as amended.
section 17 of Act No. 248/1992 Coll., as amended. ".
12. in section 24 para. 2 (a). w), after the words "when sold,"
the words "increased price applied option starting at 1. in January 1998, ".
13. in § 24 para. 2 (a). s), after the words "acquired by subrogation or
contribution. "is this sentence:" the remaining part of the debts owed by the debtor
established or resident in a foreign country, that has not been the subject of a conversion
pursuant to Act No. 498/1990 Coll., or was not subject to the provisions of this
paragraph, but is subject to the export financing scheme in the framework of the completion of the
claims on government loans in accordance with Annex 2 of the resolution of the Government of the Czech and
Slovak Federal Republic No 192/1991 can be claimed as an expenditure
(cargo) to achieve and maintain the revenue assurance, either in a lump sum, or
gradually, with the exception of claims which have been acquired by subrogation or
contribution. ".
14. in § 24 para. 2 letter from):
"from) the price of acquisition of the ^ 20) bills of Exchange, which is billed according to the specific
^ 20) law as a quote, increased for the taxpayer
in double-entry accounting supervising system of aliquot interest accrued
yield, and only up to the amount of income from its sale.
15. in section 24 para. 2 letter zg) is added:
"zg) the right of option under special legislation, ^ 20) but when
sell the rights option is the value of the option rights ^ 20), or the value of the option rights to
December 31, 1997 under a special legal regulation, ^ 20) if the law
options were acquired until 31 December 2006. December 1997, expenditure (cargo), with the exception of
referred to in subparagraphs (a) r) and w), and it only up to the amount of revenue from its sale, ".
16. in § 24 para. 2 at the end of point (a) zg) dot is replaced by a comma and
the following letter zh), which read as follows:
"zh) the amounts of the refunds of travel expenses up to the maximum amount provided for
special legislation, ^ 5) that, for the purposes of this Act,
also means meals on domestic business trips in the above top
the boundaries of the subsistence allowance and in foreign business trips also spending money to
above 40% of the subsistence allowance and an increase in subsistence allowance of up to 15% for staff members
defined special legislation. ^ 5) ".
17. in § 25 para. 1 (b). (c)) at the end of the following words: "and also with
the exception of warrants in application of preferential rights, ".
18. in § 25 para. 1 (b). w) shall be deleted, point 2, shall be deleted at the same time
the numbering of point 1, and at the end of the existing paragraph 1, a comma is replaced by
dot. In the second sentence, the words "referred to in points 1 and 2".
19. in § 25 para. 1 (b). zb), the figure "20 000 ' is replaced by the figure" 40
000 ".
20. in section 26 para. 2 (a). and the figure ') 20 000 ' is replaced by the figure "40
000 ".
21. in section 26 para. 3 (b). (c)), the figure "20 000 ' is replaced by the figure" 40
000 ".
22. in section 27 (c). and the figure ') 20 000 ' is replaced by the figure "40 000".
23. in § 33 para. 1, after the words "$ 2,000", the words "and starting with the
tax period 1998 amount to $ 40,000 ".
24. section 38 h of paragraph 1. 1, the following point (d)), which read as follows:
"(d)) one-twelfth of the estimated amount of annual interest as a non-taxable
the amount under § 15 para. 10 rounded up or down to whole hundreds down under
calendar month, but not more than one twelfth of the limit set out in
§ 15 para. 11, provided that the taxpayer pays the installment loan in the amount of
set by the building society or Bank. At the start or end of the
repayment of the loan during the year, reducing the amount of monthly finds
the anticipated annual interest divided evenly on the calendar
the month in which the loan will be repaid. ".
25. In § 38 paragraph 1(a). 4 at the end of subparagraph (c)) is replaced by a comma and dot
the following new subparagraph (d)) and e) are added:
"(d)) that the monthly installment loan to finance housing needs in the
amount set by the building society or Bank,
e) whether and to what extent it applies at the same time, another person is entitled to a deduction
the interest from your tax base or from the basis for calculating tax advances
paid in the tax year of the building savings loan, from
a mortgage or other loan provided to building society
or by the Bank in connection with a loan from building savings or
the mortgage loan. ".
26. in section 38 l of paragraph 1. 1 at the end of subparagraph (g)) is replaced by a comma and dot
the following point (h)), which read as follows:
"h)
1. the credit agreement in accordance with § 15 para. 10,
2. a statement of the list of ownership in the case of credit granted for the purposes of
referred to in article 15, paragraph 2. 10 (a). a), b), c), (e)), and (f)),
3. the confirmation of the legal person on the duration of membership and the use of her apartment in the
the case of credit granted for the purpose referred to in section 15 para. 10 (a). d), (e))
and (f)),
4. after the completion of the final decision, kolaudačním
5. a statement of the title deed proving ownership of an apartment house,
the family house or apartment in the ownership in the cases referred to in § 15
paragraph. 10 (a). a), b), c), (e) and (f))) throughout the tax year. ".
27. in paragraph 2 of section 38 l. 2, in the first sentence after the words "(a). (c) to (f))) "
the words "and (h))" and at the end of the second sentence, the words "and the validity of the
the document referred to in paragraph 1 (b). h) point 1 is subject to the
at the same time every year, a taxpayer shall present a certificate of construction
savings bank or banks of the projected amount of the interest on the loan of the
building savings loan or mortgage loan for the current calendar year
the reduced state contribution ^ 55). from another credit granted
building society or Bank in connection with a loan from building
savings or to the mortgage loan and building society or confirmation
the Bank on the amount of interest paid in the last calendar year of the loan
building savings loan or mortgage loan interest reduced by State
post ^ 55). from another loan provided to building society
or by the Bank in connection with a loan from building savings or with
the mortgage loan ".
Article II
cancelled
Article. (III)
Final provision
The provisions of article. I shall apply for tax year 1998.
Article IV
The effectiveness of the
This Act shall take effect on the date of publication.
Zeman in r.
Havel, v. r.
Tošovský in r.
